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HomeMy WebLinkAbout08-24-091505607121 ~'' REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 0 5 2 1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 7 1 3 0 7 0 5? 0 5 2 4 2 0 0 9 1 2 2 8 1 9 3 7 Decedent's Last Name Suffix Decedent's First Name MI S T O N E R M A R Y A N N (If Applicable) Enter Surviving Spouse's Information Below 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 D 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) Q 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 INFORt~TION SHOULD DIRECTED T0: Name Daytime Teleq>lir~ Number' _ J A N L B R O W N ~,,~ `~ 5 '.; 5 0 ? 1 7+, $~~ _ 1 ~ Firm Name (If Applicable) 1'. i_1~ f~J REGISTER C1-,F~LLS U§4E ONLY. ~' J A N L B R O W N & A S S O C "- ' <'~ ~-; -~~ ~~ First line of address ~~- _~ ~~ 8 4 5 S I R T H O M A S C T S T E 1 2 ~> tv '. 0 Second line of address City or Post Office H A R R I S B U R G State ZIP Code DATE FILED P A 1 7 1 0 9 Correspondent's a-mail address:BRENDAJLB@VERIZON.NET Under penalties of perjury, I declare that 1 have examined this return, including accompanying scheduk;s and statements, and to the best of my knowledge and belief, it is true, correct and complete. Dedaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON~#ESPON I LE FOR FILING RETURN n DATE _ .. ADDRESS \J ' 133 DEERF ELD RD CAMP HILL PA 17011 SIGNATURE OF E R N REPRESENTATIVE DATE /~ . _ - -- Q'- ~ n _ ~ /-1/1'7 845 SIR THOMAS CT STE 12 HARRISBURG PA 17109 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J J 1505607221 REV-1500 EX Decedent's Social Security Number ~eceeenrs Name: MARY ANN STONER 1 7 1 3 0 7 0 5 7 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, 8 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 D 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 6 0 2 0 4. 9 3 1s. 17. Amount of Line 14 taxable at sibling rate X .12 D 0 D 17. 18. Amount of Line 14 taxable at collateral rate X .15 D D o 1 g 19. Tax Due 19. ............................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505607221 3 0 D 0. 0 0 4 5 6 1. 6 6 6 7 4 5 4. 4 1 ? 5 D 1 6. 0 7 1 2 9 6 1. 5 2 1 8 4 9. 6 2 1 4 8 1 1. 1 4 6 0 2 0 4. 9 3 6 0 2 0 4. 9 3 D. 0 0 2 7 0 9. 2 2 0. 0 0 0. 0 ^ 2 7 0 9. 2 2 1505607221 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 0521 DECEDENTS NAME MARY ANN_STONER_ _ _ STREET ADDRESS 1100 Crandon Way _ _ Hampden Township CITY 'Mechanicsburg STATE ~ ZIP PA _ .17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit - B. Prior Payments (1) 2,709.22 C. Discount 135.46 Total Credits (A + B + C) (2) 135.46 3. InterestlPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (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) 0.00 5. If Line 1 +Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2, 573.76 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (56) 2,573.76 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 : ................................................................. ..... ^ 0 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? ................................................................................. " " ...... ^ ~ 0 ^ or payable upon death bank account or security at his or her death? ... in trust for 3. Did decedent own an ...... 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)J. 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-1507 EX + (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF rac ivumocrc MARY ANN STONER 21 09 0521 All property jointlyowned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Note receivable between Kurt B Stoner and Mary Ann Stoner; 3,000.00 unpaid balance $3,000; 0% interest rate TOTAL (Also enter on line 4, Recapitulation) ~ S 3, 000.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MSC. IN RESIDENTEDECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER MARY ANN STONER 21 09 0521 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, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Bank Checking Account 1951580 1,468.26 2 M&T Bank Savings Account 015004208638386 490.35 3 E I DuPont; final pension payment 489.05 4 Loyalton of Creekview; rent refund 258.00 5 MetLife; dental benefit ck dtd 5/11/09 740.00 6 United States Treasury; Social Security ck 4/09 866.00 7 United States Treasury; Social Security stimulus ck 250.00 TOTAL (Also enter on line 5, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & COM NCHERITANCEOTAx RETURNANIA MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY ANN STONER 21 09 0521 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 RELATIONSHIPTO DECEDENT AND THE DATE OF TRANSFER ATTACHACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET °!° OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. Edward Jones Account 22311792 67,454.41 100. 67,454.41 TOD to Kurt B Stoner, Tina L Lebo, Craig A Stoner, children TOTAL (Also enter on line 7 Recapitulation) ~ $ 67,454.41 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES Hr INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY ANN STONER 21 09 0521 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Musselman Funeral Home Inc 7,317.57 2 Suburban Memorial Gardens; open/close grave 1,125.00 3 Funeral luncheon 377.95 4 Memorial marker 1,000.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) SVeet Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Jan L Brown & Associates 2,500.00 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, Cumberland County 141.00 5 Accountants Fees Parks & Company; 1041 preparation 300.00 6. Tax Return Preparers Fees 7. I Edward Jones transfer fee I 200.00 TOTAL (Also enter on line 9, Recapitulation) I $ ,, ,, oa, ~,, (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~ ESTATE OF FILE NUMBER MARY ANN STONER 21 09 0521 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Associated Cardiologists 78.44 2 I Internists Of Central PA ~ 29 78 3 IOmnicare Pharmacy Services of Eastern PA I 1,346.35 4 (Pennsylvania Gastroenterology Consultants ~ 25.00 5 126.16 6 I West Shore EMS -BLS ~ 114.76 7 (The Weston Group Inc ~ 129.13 TOTAL (Also enter on line 10, Recapitulation) I $ 1 849 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY ANN STONER 21 09 0521 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. Janelle A Reall, granddaughter Lineal 5 Pine Ln, PO Box 89, Plainfield, PA 17081 2.5% residuary estate 2 Jennifer A Stoner, granddaughter Lineal 333 S Main St, Edwardsville, IL 62025 2.5% residuary estate 3 Jessica A Sindler, granddaughter Lineal 5649 Hunters Valley Ct Apt I, St Louis, MO 63129 2.5% residuary estate 4 Michael V Lebo, grandson Lineal 133 Deerfield Rd, Camp Hill, PA 17011 2.5% residuary estate 5 Megan C Lebo, granddaughter Lineal 133 Deerfield Rd, Camp Hill, PA 17011 2.5% residuary estate 6 Kevin S Stoner, grandson Lineal 1874 Continental View Dr, Louisville, CO 80027 2.5% residuary estate 7 Kurt B Stoner, son Lineal 768 Lime Quarry Rd, Gap, PA 17527 28 1/3% residuary estate Sch G ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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) Continuation of REV-1500 Inheritance Tax Return Resident Decedent MARY ANN STONER 21 09 0521 Decedent's Name Page 1 File Number Schedule J -Beneficiaries - 1 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8 Tina L Lebo, daughter Lineal 133 Deerfield Rd, Camp Hill, PA 17011 28 1/3% residuary estate Sch G 9 Craig A Stoner, son Lineal 1874 Continental View Dr, Louisville, CO 80027 28 1/3% residuary estate Sch G LAST WILL AND TESTAMENT OF MARY ANN STONER I, MARY ANN STONER, of York County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other Wills and Codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. _ ~ - :=; ...~ . '~. `~ ( r c., ; ~. v `: Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my Will or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV I give, devise and bequeath FIFTEEN PERCENT (15°l0) of my estate IN EQUAL SHARES to my biological grandchildren. By way of explanation, step-grandchildren and adopted grandchildren shall not be included in this group. If one of my biological grandchildren predeceases me or fails to survive me by thirty (30) days, I give, devise and bequeath the share he/she would have received to my remaining biological grandchildren who survive me by thirty (30) days, PER CAPITA, NOT PER STIRPES. Article V All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to my son, KURT B. STONER, of Lancaster County, Pennsylvania, to my daughter, TINA L. LEBO, of Cumberland County, Pennsylvania, and to my son, CRAIG A. STONER, of Louisville, Colorado. If any of my children predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath his or her share to his or her biological issue who survive me, per stirpes, or if he or she has no issue, the share(s) are to be added equally to the other shares. By way of explanation, no portion of my estate shall be given to any stepchildren or adopted children of my children. -2- Article VI If a beneficiary under this Will has not attained the age oftwenty-one (21) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the terms in Article VII. Article VII In the event that a Trust is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable far the support, health, care and education (including college, trade school, or other similar training or education) of the child until the child attains the age oftwenty-one (21) years. B. Upon attaining the age oftwenty-one (21), the remaining principal and accumulated income of the child's share shall be distributed outright to the child. C. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article VIII I hereby appoint my daughter, TINA L. LEBO, as Trustee of any Trust(s) created in this Will. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of TINA L. LEBO, I nominate and appoint my son, CRAIG A. STONER, as Successor Trustee of any Trust(s) created in this Will. -3- Article IX In order to carry out the purposes of the Trust(s) established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell either at public ar private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversif cation, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (fJ to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. -~- Article X I nominate, constitute, and appoint my daughter, TINA L. LEBO, Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my son, CRAIG A. STONER, successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed i f living. My Executrix and successor Executor shall receive reasonable compensation for services rendered to my estate. Article XI In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, -5- (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, MARY ANN STONER, hereby set my hand to this my Last Will and Testament, on ~ , 2005. MARY O E In. our presence, the above-named MARY ANN STONER signed this and declared this to be her Last Will and Testament, and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Cv ~~ Q ~ ~~e 5 ~`~ ~c~~~a.,~ ~~~ Address 845 Sir Thomas Court, Suite 12, Harrisbure. PA 17109 _845 Sir Thomas Court. Suite 12 Harrisburg PA 17109 -6- I, MARY ANN STONER, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by MARY AN STONER, the Testatrix, on ~ ~ ,2005. 'Not Public COMAIONIMEAUTf of PENNSYLYIINM NOTARf SLA~EAI' 1ACQUELINE A. KElL~ NOTARY PUBLIC LOWER PAXTON TWP., DAUPHIN COUNTY kIY COMMISSION IXPIRES QEC.1T 2607 • ~A ~ ~ MA Y A N STONER We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me y and 4~O,u1 >_.~ . L~.snile witnesses, on '7 - f , 2005 otary ublic t~~onwF~tnT DF PENNSrirANIA NOTARIAL SEAL IACQUEIINE A. KELLX NOTARY PUTlUC AIY COMMlSS OM EXPIR~ESUDEC.I~T, 2Q0T ~• v ~'~i'7Z~ ~ktiC 1 S CAP fitness -- Witness -7- ~~~ v \~C, ~~ ,~~ ~~ n~.' "r ,~`-