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Home My WebLink About07-20-09 15056051058 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes Coun Code Year File Number ~ PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 08 1110 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 191-26-6624 10/ 18/2008 04/23/ 1918 Decedent's Last Name Suffix Decedent's First Name MI Sheaffer Jr Harvey E (If Applicable) Enter Surviving Spouse's Information Bel ow Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of _ 5. Federal Estate Tax Return Required death after 12-12-82) ~: 6. Decedent Died Testate °:.= 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ „ 10. Spousal Poverty Credit (date of death .. 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Michael A. Scherer, Esq (717) 249-6873 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY O'Brien Baric & Scherer ~~~ ~ _ -{ First line of address -;~. <~ "~ _ _ _.1 C_- 19 West South Street A~ -.L 7 `~ ` Second line of address ~~ `~ r~J _ _~ ' l Dp~E=~Ea ~ ; City or Post Office State ZIP Code ' r =~ : , Carlisle PA 17013 ~ • . '~ ~ "'~ ,~ ~ .' Correspondent's a-mail address: mscherer@obslaw.com Under penalties of perjury, I declare that t have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is e, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI N TUR O P S N SPONSIBLE' FILING TURN DATE SIGNATU PREP E THER THAN REPRESENTATIVE DATE ~'-~- 7 ~~``~`if ADS 19 West South Street, Carlisle, Pennsylvania 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Harvey E Sheaffer 191-26-6624 RECAPITULATION 1. Real estate (Schedule A) . ............................................ 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 6. Jointly Owned Property (Schedule F) ~: Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 342,605.32 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 22,530.36 31,833.57 302,828.83 357,192.76 13,864.94 722.50 14, 587.44 342,605.32 342,605.32 15,417.24 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 08 1110 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Harvey E Sheaffer 191-26-6624 STREET ADDRESS 801 North Hanover Street CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 15,417.24 2. CreditslPayments A. Spousal Poverty Credit e. Prior Payments 14,600.00 C. Discount 768.20 Total Credits (A + g + C) (2) 15,368.20 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 49.04 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 49.04 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ ^X b. retain the right to designate who shall use the property transferred or its income :...................................... ...... ^ ^X c. retain a reversionary interest; or .................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ ^X 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ........ ...... ^ 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. ...... ^ ^X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Harvey E. Sheaffer, Jr. 21-08-1110 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) ~. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Harvey E. Sheaffer, Jr. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) _ ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Harvey E. Sheaffer, Jr. This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TODECEDENTAND THE DATE OF TRANSFER.ATTACHACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 M&T Bank IRA #35004201251838 20,611.08 100 0.00 20,611.08 2. Allstate Life Annuity #GA16147139 276,817.85 100 0.00 276,817.75 3. Inter-vivos gifts to children 8,400.00 100 3,000.00 5,400.00 TOTAL (Also enter on line 7 Recapitulation) $ I 302,828.83 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Harvey E. Sheaffer, Jr. 21-08-1110 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Hoffman Roth Funeral Home 9,168.30 2. Grave Marker Inscription 215.00 e. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City .State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. The Sentinel (legal advertising) s. Cumberland Law Journal (legal advertising) Zip Zip TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 3,500.00 356.00 250.00 150.00 150.64 75.00 13,864.94 REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Harvey E. Sheaffer, Jr. 21-09-1110 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 2~ Doris Jean Wagner, 1243 Pine Rd., Carlisle, PA 17015 daughter 0.20 3. Pauline T. Calaman, 461 Willow Grove Rd., Carlisle, PA 17013 daughter 0.20 4. Donna M. Calaman, 315 Richland Rd., Carlisle, PA 17015 daughter 0.20 5~ Betty J. Cornman, 296 treason Rd., Carlisle, PA 17015 daughter 0.20 6. Darlene L. Monismith, 925 Franklin St., Carlisle, PA 17013 daughter 0.20 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ 0.00 (If more space is needed, insert additional sheets of the same size) P.EV-1572 E~ r (12-08) jil pennsylvania SCHEDULE I ~ DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Harvey E. Sheaffer, Jr. 21-08-1110 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. Calculated Value of Your Paper Savings Bond(s) Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 11/2008 Page 1 of 1 Total Price Total Value Total Interest YTD Interest $3,750.00 $21,230.00 $17,480.00 $416.00 Bonds: 1-7 of 7 Issue Next Final Issue Interest Serial # Series Denom Interest Value Note Date Accrual Maturity Pace Rate d206778272e E $500 12/1978 , 12/2008: 12/2008 $375.00: $1,748.00 4.00°k $2,123.00 d206778271e E $500:12/1978 :12/2008: 12/2008: $375.00: $1,748.00: 4.00°k $2,123.00 d206778270e .. E $500; 12/1978 12/2008: 12/2008: $375.00: $1,748.00: 4.00% __ $2,123.00 d206778267e: - E $500. 12/1978 - 12/2008: 12/2008; - $375 00 $1,748.00 4.00% $2,123.00 m207240922e E $1,000 12/1978 12/2008 12/2008. $750 00 _ $3,496.00 4.00°~ $4,246.00 m207240921e: E $1,000:12/1978 12/2008: 12/2008: $750.00: $3,496.00: 4.00% $4,246.00 m207240920e __..__ _ E . $1,000: 12/1978 12/2008: 12/2008 $750 00 $3,496.00; 4.00% $4,246.00 Totals for 7 Bonds $3,750.00: $17,480.00 $21,230.00 ~I Notes „~ :Not Issued ~Vot eligible for payment Includes 3 month interest penalty _...... ;#I![ Matured and not earnin interest http://www.treasurydirect.govBC/SBCPrice 11 /5/2008 Prudential 000090 ~I~Illll~lll~~l~lll~l~l~l~ll~rll~ll~l'~I~IIIII~~II'~I~I"I~rrll~l HARVEY E SHEAFFER JR 925 FRANKLIN ST CARLISLE PA 17013-1358 ~.omputershare Computershare Trust Company, N.A. PO Box 43033 Providence, Rhode Island 02940-3033 Within the US, Canada & Puerto Rico 800 305 9404 Outside the US, Canada 8 Puerto Rico 732 512 3782 www.computershare.com/investor Prudential Financial, Inc. is organized under the laws of the State of NJ. Holder Account Number 00000161144 Company ID SSN1T1"J Certified PRU Yes Prudential Financial, Inc. -Direct Registration (DRS) Advice Transaction(s) Date Transaction Description Total ShareslUnits CUSIP Class Description 18 Dec 2001 Distribution of Value 38.000000 744320102 Common Stock Account Information: Date: 07 Jul 2009 (Excludes transactions pending settlement) Current Certificate Total Direct Price Class. Balance Sharesl Value ($) CUSIP Held by You Registration Units Per Share Description Balance o.oo 38.000000 38.000000 34.220000 1,300.36 744320102 Common Stock IMPORTANT INFORMATION RETAIN FOR YOUR RECORDS. This advice is your record of the share Uansaction affeding your account on the books of the Company as part of the Direct RegisUation System. It is neither a negotiable instrument nor a security, and delivery of this advice does not of itself confer any rights on the recipient. It should ~ kept with your important documents as a record of your ownership of these shares. No action on your part is required, unless you wish to deposit your existing certificates, sell or request a certificate, or transfer your book-entry shares. Upon request, the Company will furnish to any shareholder, without charge, a full statement of the designations, rights (induding dghts under any Company's Rights Agreement, if any), preferences and limitations of the shares of each dass and series authorized to be issued, and the authority of the Board of Directors to divide the shares into series and to determine and change rights, preferences and lirtations of any class or series. Assets are not deposits of Computershare and are not insured by the Federal Deposit Insurance Corporation, the Securities Investor Protection Corporation, or any other federal or state agency. 40UDR PRU „~__-- _-- ~,,,,~.,~„~.~„t,,,~ -- __ -_ _-, ooresooea.c.~.eQSS_a~Fioooo9oroooov~ a~~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 November 18, 2008 Law Offices O'Brien, Baric & Scherer 19 West South Street Carlisle, Pennsylvania 17013 Re: Estate o : Harvey E Shea~fer Jr Social Security: 191-26-6624 Date of Death: October 18, 2008 Dear Sir or Madam: Per your inquiry dated November 12, 2008, p lease be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type ofAccount Checking Account Account Number 436518 Ownership (Names of) Harvey E Sheaffer Jr* Opening Date 9/1/67 Balance on Date of Death $ 14, 083.25 Accrued Interest $ 0.10 Total $ 14, 083.35 2. Type ofAccount Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total Savings Account 15004206018027 Harvey E Sheaffer Jr, Joint Owner* Mildred MSheaffer, Joint Owner* 1/28/86 $ 17,630.57 $ 11.69 $ 17, 642.26 3. Type of Account IRA Account Number 35004201251838 Ownership (Names o~ Harvey E Sheaffer Jr Doris Jean Sheaffer, Beneficiary* Betty Cornman, Beneficiary* Pauline/Donna Calaman, Beneficiary* Darlene Monismith, Beneficiary* Opening Date 6/27/01 Balance on Date of Death $ 2Q 569.27 Accrued Interest $ 41.81 Total $ 20, 611.08 4. Type ofAccount Savings Account Account Number 15004200075479 Ownership (Names o~ Harvey E Sheaffer Jr Opening Date 2/27/89 Closed 10/16/08** ** Please contact the High Street Carlisle Branch for all additional information on accounts closed prior to the date of death. Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our High Street Carlisle Office # 717-240-4536. Sin ely, Trade Hare Records Management Allstate ~,~ ~Illstater 12/30/2008 1:03:00 PM PAGE 2/002 Fax Server Allstate Life Insurance Company PO Box 80469 Lincoln NE 68501-0469 HARVEY E SHEAFFER JR 925 FRANKLIN ST CARLISLE PA 17013 YOUR ANNUITY VALUE AS OF 10/18/08 15: $ 276,817.85 ACTIVITY TH15 PERIOD: Beginning Account Balance 10/18!08 .......... ................ $ 27fi,817.85 Interest Earned 10/18!08 thru 10!18!08 ... ................... $ .DO Ending Account Balance 10/18/08 ...... .. ........ $ 276,817.85 ACCOUNT VALUE DETAIL AS OF 10118108: Current Fund Rate Value 3.00% $ 40,809.91 3.00% $ 21,648.51 3.00% $ 29,642.61 3.00% $ 31,227.58 4.00% $ 153,489.24 New effective annual rates for each fund will be determined when the current guarantee expires. If you have any questions concerning your annuity, please contact your representative at your financial instit'~t'a~. December 30, 2008 Telephone: 1-80(}755-5275 Fax: 1-866-628-100n Your Representative HAROLD JOSEPH BESHAW M 8 T SECURITIES, INC. 1 VV HIGH 5T CARLISLE PA 1 70 13-29 5 1 {717?241-7787 Allstate Select 2000 Statement Date 10/18108 To 10!18(08 For Annuity #GA16147139 6~59AD9~ iv Hoffman-Roth Funeral Home & Crematory, Inc. 219 North Hanover Street Carlisle, PA 17013 (717)243-4511 November 3, 2008 Darlene Monismith 925 Franklin Street Carlisle, PA 17013 The Funeral Service for Harvey E. Sheaffer Jr. 15453-232 We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING [S AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. OUR SERVICE: Traditional Funeral Service Package _ $4150.00 FUNERAL HOME SERVICE CHARGES $4150.00 SELECTED MERCHANDISE: Christian II Casket -Steel $2590.00 Monarch Interment Receptacle , _ _ $1120.00 THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED $7860.00 Cash Advances Opening Grave, _ _ $850.00 Newspaper Obituary Notice- Sentinel , $166.50 Clergy Offering _ $75.00 Certified Copies of Death Certificates , _ $48.00 Flowers. - - - $243.80 TOTAL CASH ADVANCES AND SPECIAL CHARGES . $1383.30 Total Total Cost , _ _ $9243.30 History 10/28/2008 Pastor returned honorarium _ $-75.00 TOTAL AMOUNT DUE $916H.3O his statement is net and payable in full within 30 days of receipt. r1L~- ~~~k~L~~N~ IJ-''Q'`~- `~ ~~~ ~ ------------------------------------------------------------------ Please return this portion with your Remittance $ Amount Enclosed Service ID # 15453-232 Harvey E. Sheaffer Jr. WILL I, HARVEY E. SHEAFFER, JR,, of 591 Pleasant Hill Road, Carlisle, Cumberland County, Pennsylvania, make this my will and revoke any wills or codicils to wills by me heretofore made. I. I give, devise and bequeath my entire estate to my wife, Mildred M. Sheaffer, if she is living thirty (30) days after my death; otherwise, I give, devise, and bequeath the same to my children, Doris Jean Sheaffer, Pauline T. Calaman, Betty J. Cornman, Donna M. Calaman, Darlene L. Monismith, all of Carlisle, Pennsylvania, in equal shares. 2, I appoint Farmers Trust Company of Carlisle, Pennsylvania, trustee of any property which passes, either under this Will or otherwise, to a person under twenty-one years of age and with respect to which I am authorized to appoint a trustee and have not otherwise specifically done so. Such trustee shall have the power to use principal as well as income from time to time for the beneficiary's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, and, to make payment for these purposes, without further responsibility, to the bene- ficiary's parent, the beneficiary, or to any person taking care of the beneficiary. My trustee shall have the same powers that I could exercise in connection therewith if I were living, including but not limited to those set forth in this paragraph. Any such trust shall terminate when the beneficiary thereof retches twenty-one (21) years of age. 3. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid by my per- sonal representative as an expense of the administration of my estate. 4, I appoint my wife, Mildred M. Sheaffer, executrix to settle my estate. If she fails to qualify or ceases to act as such, I appoint my children, Doris Jean Sheaffer, Pauline T. Calaman, Betty J. Cornman, Donna M, Calaman, Darlene L, Monismith, executors to settle same. If none of them survive me, I appoint Farmers Trust Company of Carlisle, Pennsylvania, executor to settle my estate. My executors shall serve without the necessity of filing bond, and I direct that the services of Marion R, Lower, Attorney at Law, of Carlisle, Pennsylvania, be used in the settle- ment of my estate, February ~ ~ 1982 ~ ~ ~~/ (SEAL) Harvey E. S offer, Jr. Signed, sealed, published and declared by HARVEY E, SHEAFFER, JR,, the testator herein. named, as and for his last will, in the presence of us, who, at his request, in his presence, and' in the presence of each other, have subscribed our names as witnesses thereto. tl