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HomeMy WebLinkAbout09-02-09 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PoBOx28o6o1 INHERITANCE TAX RETURN ~ ~ 1 O ~ `~~ ' Harrisburg, PA 17128-0601 RESIDENT DECEDENT - ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 208-28-4463 01 /26/2009 06/26/1936 Decedent's Last Name Suffix Decedent's First Name MI McAllister James H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI McAllister Naomi G 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 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 Naomi G. McAllister (717) 258-0747 Firm Name (If Applicable) r~-:a ~' REGISTER~}l1tfLLS USE~LY - "i _ ~ 4~ First line of address ~ ' rr~ 8 Orion Road ' ~` tv :~~:-. Second line of address ' ~~~"~' ~: - - - ' ; . _ _Cl , DAB FILED ' City or Post Office State ZIP Code ~ Boiling Springs PA 17007 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGt~Ay13RE OF PEF~SON,~tESPON~IQyE FOF~ILING RETURN DATE o~~f ~. Ur~~~~ ~ cS~~ O~ 8 Orion ~~, Boiling Spyi~gs, PA 17007 _ SIGNATURE PREPAREI30TH THA _ P~CESENTATIVE _ DATA ADDR S `/ / J ! ' 406 riv ,Carlisle, PA 17015 ORIGINAL FORM ONLY Side 1 15056051058 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: .lames H McAllister 208-28-4463 __ .... 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-~vos 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 0 211,800.60 15. 16. Amount of Line 14 taxable at lineal rate X .0 - 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 15056052059 Side 2 65,642.57 123,719.86 28,171.00 217,533.43 5,732.83 5,732.83 211, 800.60 211,800.60 0.00 0.00 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 C19 Q I (off DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER James H McAllister 208-28-4463 STREET ADDRESS 8 Orion Road CITY Boiling Springs STATE PA ZIP 17007 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total InterestlPenalty (D + E) (3) 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) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable fo: 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 :..................................................................................... .... ^ b. retain the right to designate who shall use the property transferred or its income : ......................................... ... ^ 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? ........................................................................................................... ... ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ........... ... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..................................................................................................................... ... ~ ^ 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 isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI~IEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER James H. McAllister Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) ' REV 1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER Jame H. McAllister If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Naomi G. McAllister 8 Orion Road Spouse Boiling Springs, PA 17007 B C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. Residence - 8 Orion Rd, Boiling Springs, PA 17007 190,000.00 50 95,000.00 2 A Savings Account 31,158.07 50 15,579.04 3 A Checking Account 8,047.10 50 4,023.55 4 A Money Market Account 2,887.29 50 1,443.65 5 A Series EE Savings Bonds 6,802.24 50 3,401.12 6 A USAA Subscriber's Account 2,945.00 50 1,472.50 7 q 115 Shares Wal-Mart Stock 5,600.00 50 2,800.00 TOTAL (Also enter on line 6, Recapitulation) $ 123,719.86 (If more space is needed, insert additional sheets of the same size) REV9510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF James H. McAllister FILE NUMBER 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 TO DECEDENTAND THE DATE OF TRANSFER.ATTACHACOPVOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ' l~'S 28,171.00 ~ o0 28,171.00 0.00 TOTAL (Also enter on line 7 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) o.oo REV-'1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER James H. McAllister Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t~ 5,732.83 B. 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. Zip Zip TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 0.00 0.00 5, 732.83 REV-1.513 EX+ (I1-08) pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF James H. McAllister FILE NUMBER 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).] 1. Naomi G. McAllister Spouse 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, insert additional sheets of the same size. In Testimony wherof, I hereunto yet my hand and the seal of said Court at CarVisle, PA his~day of ~ ~~ ,~r~ - Clerk of t Orphans Caurt C buP!€snd County LAST WILL AND TESTAMENT OF JAMES HOWARD MCALLISTER n _; : ` ~ ,--, -:, . .'S ~: ~` _~ N 0 ~~ ., _._. ~ --~ N =~ '~ , I, JAMES HOWARD MCALLISTER, Social Security Number 208-28-4463, of the State of Pennsylvania, declare that this is my LAST WILL AND TESTAMENT and I revoke all other wills and codicils previously made by me. FIRST: I appoint my Wife, NAOMI GAY MCALLISTER, as my Personal Representative concerning this Will. If she is unable or fails to serve, I then appoint my son, PATRICK VINCENT MCALLISTER of Virginia to serve as my Personal Representative. a. I request that my Personal Representative be permitted to serve without bond or surety thereon and without the intervention of any court, except as required by law. I direct that my Personal Representative act in unsupervised administration so as to administer my estate with a minimum of court supervision. If it becomes necessary to have ancillary administration of my estate in any jurisdiction where my Personal Representative is unable or does not desire to qualify as ancillary legal representative, I appoint as such ancillary legal representative such individual or corporation as m:y Personal Representative shall designate, in writing. b. I direct my Personal Representative i~o pay the expenses of my last illness, the expenses of a funeral appropriate to my station in life and custom of living (including a suitable monument or marker for my grave), and written charitable pledges which I have made. I grant my Personal Representative the power to extend or renew any debt for such time as my Personal Representative shall deem appropriate. c. All estate, inheritance, succession and other death taxes with respect to all property passing under this my Will shall be paid from and borne by the principal of my residuary estate, without regard to reimbursement, as if such taxes were administration expenses. My Personal Representative may pay such taxes at any time deemed advisable, whether or not then due and payable. d. My Personal Representative is requested to settle my estate as soon after my death as may be practicable, and to pay or deliver every legacy or bequest to my beneficiaries without waiting any time that may be believed to be customary in probate matters. ~~ ~ . 1.~ / PAGE 1 ~7 / ~.`~,~'~' ~, ~--e~..~-~,c~/'~ ,-'~,!!~a/C!~~ OF 4 PAGES ~' Pm~ ~~/.%aJ /T - - e. I have served in the Armed Forces of the United States. Therefore, I direct my Personal Representative to consult with a Legal Assistance Attorney at the nearest military installation and with the Department of Veterans Affairs and the Social Security Administration to ascertain if there are any benefits to which my family members are entitled by virtue of my military service. f. I may leave a letter of intent with the executed copy of this Will for the purpose of giving guidance to my Personal Representative concerning the distribution or sale of certain items of my property. I request, but do not require, that my Personal Representative honor my wishes therein expressed. SECOND: I give, devise and bequeath, absolutely and forever, all of my estate and property of which I may be seized or possessed, or to which I may be entitled, at the time of my death, wherever situated or of whatever nature, be it real, personal, or mixed, to my Wife, NAOMI GAY MCALLISTER, as her sole and absolute property if she shall survive me. THIRD: In the event that my Wife, NAOMI GAY MCALLISTER shall not survive me, I give, devise and bequeath, absolutely and forever, all of my estate and property of which I may be seized or possessed, or to which I may be entitled, at the time of my death, wherever situated or of whatever nature, be it real, personal, or mixed, to my son, PATRICK VINCENT MCALLISTER and my daughter, MARY KATHLEEN MCALLISTER and to any child or children that have been or may be born to or adopted by me, in shares of substantially equal value to be divided as they may agree. a. If any of my children shall not survive me, then the share of that deceased child shall go to the descendants of that child, who are to take per stirpes and not per capita. If' any of my children shall not survive me and shall not be survived by any descendants, then the share of that deceased child shall be distributed to my surviving children and the descendants of any of my other children who fail to survive me, in the manner set forth above. b. If they are unable to agree, the division among my children and the descendants of any of my children who fail to survive me shall be made by my Personal Representative, in that person's sole and absolute discretion. I empower my Personal Representative to sell any or all of such property, if such property is not distributed in kind hereunder, and to distribute the proceeds among my said children in substantially equal shares. Any determination of my Personal Representative as to what should pass or be sold under this paragraph and to whom it should pass or be delivered or at what price it should be sold shall be conclusive. /1 / 1 ., ,- ~ PAGE 2 ff% .>'~ ~> Dm( r, _ e f .~/ do",.c';r S.~/r % .~-%~- OF 4 PAGES _,~;~ ~ 1~ i+~// ~~~i ~.~~ 1 .. FOURTH: Except as otherwise provided in this Will, I have intentionally failed to provide for any other relatives or other persons, whether claiming to be an heir of mine or not. Insofar as I have failed to provide in this Will for any of my issue now living or later born or adopted, such failure is intentional and not occasioned by accident or mistake. FIFTH: Any beneficiary who fails to survive until one hundred twenty (120) hours after my death shall be deemed to have predeceased me, and the gift to that beneficiary shall be disposed of accordingly. SIXTH: Definitions: a. The term "children" as used in this Will includes adopted and afterborn persons. The term "children" as used in this Will shall not include step-children, the natural born or adopted children of a person's spouse who are not the natural born or adopted children of the person. A relationship by or through legal adoption shall be treated the same as a relationship by or through blood for purpose of succession to property under this Will. b. The term "descendants" as used in this Will means the immediate and remote lawful, lineal descendants by blood or adoption of the person referred to who are in being at the time they must be ascertained in order to give effect to the reference to them. c. The term "Personal Representative" as used in this Will means Executor, Executrix, Independent Executor, or- any other title of like import which is used to describe such a fiduciary. d. The term "per stirpes" as used in this Will means that whenever a distribution is to be made to the descendants of any person, the property to be distributed shall be divided into as many shares as there are (1) living children of the person, and (2) deceased children, who left descendants who are then living, of the person. Each living child (if any) shall take one share and the share of each deceased child shall be divided among his then living descendants in the same manner. SEVENTH: In addition to any powers granted by the laws of the state in which this Will is probated, I hereby authorize and empower the fiduciaries named in this Will, to the extent of the discretion herein granted, to sell, exchange, convey, transfer, assign, mortgage, pledge, lease or rent the whole or any part of my real or personal estate, to invest, reinvest, or retain investments of my estate, to perform all acts and to execute all documents which. my fiduciaries may deem necessary or proper in regard to my property. If any of my fiduciaries elect to receive compensation for services, such compensation will be that allowed by law. ,: j . ~ ~'r- / + ~ ,, ; ~' ~ ,, ; ~ f PAGE 3 ~/ % ~ mm ~' // , i_a. ~" ~ .. ~~_ OF 4 PAGES ``/ e l~~L t~t ~ , f EIGHTH: If any part of this Will shall be invalid, illegal, or inoperative for any reason, it is my intention that the remaining parts, so far as possible and reasonable, shall be effective and fully operative. My Personal Representative may seek and obtain court instructions for the purpose of carrying out as nearly as may be possible the intention of this Will as shown by the terms hereof, including any terms held invalid, illegal, or inoperative. IN WITNESS WHEREOF, I have at Carlisle Barracks, Pennsylvania, this ~~ ~ day of Jw~ 19~~, set my hand and seal to this my LAST WILL AND TESTAMENT, consisting of 4 typewritten pages, each page bearing my handwritten signature. This document was prepared under the authority of 10 U.S.C. section 1044, and implementing military regulations and instructions, by John T. Rothwell, who is licensed to practice law in the State of Arkansas. ~-~ . G~ ~ ~r ? r ~ /° .7 _~~.,;+;'~; '4;~•~.'~'~~:~,/~ ~ . i /';~_ (SEAL} .JAMES HOWARD MCALLISTER. The foregoing instrument was, at Carlisle Barracks, Pennsylvania, this ~ day of ~u.,~y 1917 signed, sealed, published and declared by JAMES HOWAR MCALLISTER, the testator, to be his LAST WILL AND TESTAMENT in the presence of all of us at one time, and at the same time we, at his request and in his presence arad in the presence of each other, have hereunto subscribed our names as attesting witnesses, and we do so verily believe that the said testator is of sound and disposing mind and memory at the date hereof. Soc .Sec . No . ~ , ~ jc~ij.:~ ,~,' Soc.sec.No.~,~-5j~13'J soc.sec.No.~~'4-;~~- ~`f~7i OF !~" .~: ~-9.~~.. ~~ _~ ~~, OF OF 1?;/~=2~~,c:1-~iC.,, ~ i' /> ,~ '/~y ~~/f.?/ PAGE 4 ;~ ~~ ~' - ~-'~ ~` ~ ~'. ,~~ _ r OF 4 PAGES .,..~ ~L1 ~' ~ ; ~~' f%%/ ~,, , __ ~_ - - COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY ACKNOWLEDGMENT I, JAMES HOWARD MCALLISTER, testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ,_ - r .~ a tf'~~C=-~ ~~~r-~r-'i'' /,~' r ~~lt< ~~' '`~- (SEAL) JAMES HOWARD MCALLISTER AFFIDAVIT we, 1 ~'~.~~/'i' ±p /~t-~l r~ ~}f~IC J~ ~~~~1LL S and ~-~"/; /}t~ j ~=,~' i4i ~',.~ ~ L.~ ; the witnesses, sign our names to this instrument, being duly qualified according to law, da depose and say that we were present and saw the testator sign and execute the instrument as his Last Will; that the testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the will as a witness; and that to the best of our knowledge the testator was at that time 18 or more years of age, of sounc~.jmind and under no c straint or undue influence. ~ ~ ~.~/, q/ ~J / ` ~~ ~,..7"~• 7 ~ •m• Ltd ~t ~~ 1"'a l ",!i%`LI ~ l ~-t.;.,~ Witness ~ Witness Witness Subscribed, sworn to and acknowledged before me by JAMES HOWARD MCALLISTER, the testator, anted subscribed nand sworn t:o before me by ~r;~-~~T `~,~ Gf f~/~/ r~/~S~Im~I.KI~LI S _, and T ' ~-[-t' /~i~ ~' N? r1.4_> > the witnesses, this o~~ ~~ day of (~~'~. r3 t. i) _ OT RY PUBLIC My Commi s~..E~p~r-es-:------------ Notar,ai Seal Betty R. Standridge. Notary Public Carlisle Saro. Cumberland County My Commission Expires PAay 14, 20C 1 Memher Penns~.!Ivania Asseciatinn of Notarie ~~,~ 1 `~ . `~-' ~~~'~