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HomeMy WebLinkAbout09-01-09 (3)1505607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO 80X.280601 INHERITANCE TAX RETURN 2 1 0 8 0 9 9 5 Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 186 24 2584 09 24 2008 10 12 1928 Decedent's Last Name Suffix Decedent's First Name MI KANE JOHN J (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 X 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 11-13-82) 4. Limited Estate 4a. Future Interest Compromise 5 Federal Estate Tax Return Required - (date of death after 12-12-t32) -- X ' g Decedent Died Testate ~ Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes - (Attach Copy of Wilp -- - (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 i-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 AMY M. MOYA 717 652 7323 Firm Name (If Applicable) LAW OFFICES OF SUSAN E. LEDERER First line of address 5011 LOCUST LANE Second line of address City or Post Office HARRISBURG State ZIP Code PA 17109 Correspondent'se-mail address: Amy@Ledererlaw.com 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. Kenneth C. Aucker Jr. REGISTER O~] l~f LS USE'~NLY cn t:a ~ r~-- -fin -~ ~.,rn t ;,~ ~ ~. -r, ~, ~~_~ ~ __.. DAT~ILED O 1604 Bridge Street, New Cumberland, PA 17070 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE Amy M. Moya ADDRESS 5011 Locust Lane, Harrisburg, PA 17109 Side 1 15U56071211 1505607120 J REV-1500 EX Decedent's Name. ~j O h n .~ K8 h e 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 BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) .............................................. 13. Decedent's Social Security Number 186 24 2584 ___ 1,194.29 104,430.16 105,624.45 - -- 12,198.67 598.96 12,797.63 92,826.82 9 2 , 8 2 6 8 2 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 0 0 0 15 0 0 0 (a)(1.2) X .o0 . 16. Amount of Line 14 taxable 0 0 0 16 0 0 0 at lineal rate X .045 . 17. Amount of Line 14 taxable 0 0 0 17 0 0 0 at sibling rate X .12 . 18. Amount of Line 14 taxable 9 2 8 2 6 8 2 18 13 9 2 4 0 2 at collateral rate x .15 , . . , . 19. Tax Due ............................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505607220 13,924.02 Side 2 150560722D 1505607220 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-0995 DECEDENT'S NAME John J Kane _ _. -- - STREET ADDRESS 1604 Bridge Street __ _ - C ITY New Cumberland _-- STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 12,500.00 - _- _- --- C. Discount 657.89 3. InteresUPenalty if applicable p. Interest 7.24 E. Penalty (1) 13,924.02 Total Credits (A + B + C) Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE Make Check Payable to: REGISTER OF WILLS, AGENT (2) 13,157.89 (3) 7.24 (4) (5j 773.37 (5A) (56) 773.37 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 ..............................__..........................................................__................ _x °=_ d. receive the promise for life of either payments, benefits or care? ........................................................... x 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?......... x 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 statutedoes 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)]. A sibling 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-1508 EX+16-98) SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Kane, John J 21-08-0995 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-15t0 EX+ (8-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Kane, John J 21-08-0995 This schedule must be completed and filed rf the answer to any of questions t through 4 on the reverse side of the REV-151X1 COVER SHEET is yes. ITEM NUMBER DE RIP I N P RTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Annuity held at Equitrust, John J. Kane, owner, - 70,754.42 100.000 70,754.42 Kenneth Aucker, Jr., beneficiary 2 IRA held at Genworth Financial, John J. Kane, 26,400.74 100.000 26,400.74 owner, -Kenneth Aucker, Jr., beneficiary 3 Prepaid funeral, John J. Kane, owner, Neill 7,275.00 100.000 7,275.00 Funeral Home, beneficiary TOTAL (Also enter on Line 7, Recapitulation) ~ 104,430.16 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1157 EX+(~s-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF I FILE NUMBER Kane, John J 21-08-0995 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached ~ 8,085.67 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Law Offices of Susan E. Lederer 4,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 83.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 30.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 12,198.67 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Kane, John J 21-08-0995 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Neill Funeral Home, Inc. 7,550.67 2 Rolling Green Memorial Park (name plate at cemetery) 535.00 H-A Subtotal $,0$5.67 Other Administrative Costs 3 Register of Wills (filing fee for inheritance tax return/inventory) 30.00 H-B7 Subtotal 30,0Q Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (6-96) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Kane, John J 21-08-0995 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Chase Credit Card (credit card bill) 126.01 2 Dr. Bush (medical bill) 28.00 3 Lab Corp. (medical bill) 27.33 4 Pennsylvania Municipal Retirement System (return of pension not entitled to 67.62 because of death) 5 Pinacle Health (medical bill) 300.00 6 Smith Radiology (medial bill) 50.00 TOTAL (Also enter on Line 10, Recapitulation) I 598.96 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~ FILE NUMBER Kane, John J 21-08-09 95 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustees I~ TAXABLE DISTRIBUTIONS [include outright spousal and transfers distributions , under Sec. 9116(a)(1.2)] Kenneth C. Aucker Jr. Friend 92,826.82 1604 Bridge Street New Cumberland, PA 17070 Total 92,826.82 Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er 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 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 6-98) Integrity B A N K November 14 , 2008 Dear Amy Moya, Sc ~~~C~,.. G , ~. ~~,~ In response to you letter regarding John J. Kane and his accounts at Integrity Bank, I have the following information. 1. The account was titled John J. Kane and was an individual checking account. 2. The account was established on July 5'h 2005 3. No beneficiaries were on this account 4. The balance of the account on the date of death was $1049.39 5. The accured interest on the account was $ .35 Any questions or concerns please feel free to contact me at anytime (717) 901-5500. Joe Ritter ~~L ~3~> lldnrket Sneet, Czrzzzp Hill, P4 17011 • Phone: 7l? X20-4900.877-I-Hr~VEIT • Fax: 717-920-490 • tutotu nztegrity(~mr~orzlrrze.corrr ~e ~c~~~e-~~c~~m~~ ~,~a~i~ ~,~,~ WEALTH PRESERVATION AND FINANCIAL STRATEGIES Susan E Lederer ~~-~ "`~"` ~"~ ~'~ 5011 Locust Lane ~'~-~.- r~ S ~~...~ Harrisburg, PA 17106 RE: Estate of John J Kane Dear Susan: The following are the vales of the accounts that were held in my office at the time of John Kane's death. I have enclosed the confirmations of the accounts that were paid out to the beneficiary. Genworth Financial -IRA Account Open date - February 12, 2007 $35,743.53 Beneficiary -Kenneth Aucker Jr Amount paid to beneficiary upon death $26,400.74 Equitrust Annuity -Non-Qualified Account Open date - September 5, 2006 $58,232.10 Additional Deposit - September 12, 2006 $ 10.16 Additional Deposit - April 19, 2007 12 000.00 Total Amount Deposited $70,242.26 Beneficiary -Kenneth Aucker Jr Amount paid to beneficiary upon death $70,754.42 If you need any additional information please contact me. Thank you, a~/i~2 Andrew D. Grace Q 20(19 NI}~rlcet Street, Camp f-fill, P~ 17011 O Phone (717) 975-88(10 d lax (717) 97,5-OG4G O Securities offered through Mutual Service Corporation. Mutual Service Corporation and LPL Financial are affiliated companies and are members of FINRA/SIPC. Advisory Services offered through The Conte-Browne Group, LLC, a Registered Investment Advisor. The Conte-Browne Group, LLC, is not affiliated with Mutual Service Corporation or LPL Financial. October 10, 2008 7411 N i ~ ~~ ~'~ - e ll Funeral Home, Inc. 3401 Market Street ~~~ ~l '~ Camp Hill, PA 170114428 J (717) 737-8726 Statement Date: October 10, 2008 Kenneth C Aucker Account Number; 741101000054 1604 Bridge St Director Name: Kevin J Shillabeer New Cumberland, PA 17070 The following is a detailed bill for the professional services and/or merchandise arranged for: John J Kane Date of Service: September 29, 2008 Funeral Dir & Staff Srvc Basic Professional Service Fee Total Funeral Dir & Staff Srvc Care & Prep of Remains Dressing and Casketing of Deceased Embalming Total Care & Prep of Remains Fadllties $ Related Srvc Religious Facility Funeral Ceremony Visitation Total Facilities & Related Srvc Transportation Funeral Vehicle/Hearse Service Vehicle Transferring Remains to Funeral Home Total Transportation Other Goods & Srvc Flowers Total Other Goods & 5rvc Cash Advance Cemetery Certified Copies Clergy /Religious Facility Newspaper Notice Total Cash Advance $2,aso.oo $2,480.00 $395.00 $795.00 $1,190.00 $495.00 $495.00 $990.00 $395.00 $395.00 $495.00 $1,285.00 $106.00 $106.00 $1,145.00 $96.00 $125.00 $133.67 $1,499.67 Page 1 of 2 FILE COPY October 10, 2008 Statement Date: Account Number: Director Name: October 10, 2008 741101000054 Kevin J Shillabeer Kenneth C Aucker 1604 Bridge St New Cumberland, PA 17070 The following is a detailed bill for the professional services and/or merchandise arranged for: John J Kane Date of Service: September 29, 2008 Total Service, Merchandise and Cash Advance Charges { Allowances Trust Allowance Total Allowances Assignments Other Insurance Total Assignments Cash Received Unpaid Balance Due 7411 -Neill Funeral Home, Inc. 3401 Market Street Camp Hill, PA 170114428 (717) 737-8726 $7,550.67 ($3,013.00) ($3,013.00) ($4,262.00) ($4,262.00) $(275.67) $0.00 Page 2 of 2 FILE COPY Last Will and Testament of John J. Kane I, John J. Kane, a resident of New Cumberland, Pennsylvania, revoke any prior wills and codicils made by me and declare this to be my will. Article One Specific and General Gifts ~ o Section 1.01 Disposition of Tangible Personal Property I give all my tangible personal property, together with any insurance policies covering such property and claims under such policies in accordance with a "Memorandum for Distribution of Personal Property" or other similar writing directing the disposition of such property, which shall be dated and signed by me. It is my intent that such writing qualifies to distribute my tangible personal possessions under applicable state law. Section 1.02 Contingent Distribution of Tangible Personal Property Any tangible personal property not disposed of by a written memorandum, or if I choose not to leave a written memorandum, I give such property not disposed of to Vesta E. Wise. If Vesta E. Wise fails to survive me, I give said property to Kenneth C. Aucker, Jr. My Executor shall incur no liability to any party for any decision made by my Executor with respect to either the division or sale of my tangible personal property, and any decision made by my Executor shall be final and binding on all of my beneficiaries. Section 1.03 Definition of Tangible Personal Property For purposes of this Article, my tangible personal property shall include but not be limited to my household furnishings, appliances and fixtures, works of art, motor vehicles, pictures, collectibles, personal wearing apparel and jewelry, books, sporting goods, and hobby paraphernalia. Page 1 of 13 Tangible personal property shall not include any tangible property that my Executor, in its sole and absolute discretion, determines to be part of any business or business interest that I own at my death. Section 1.04 Ademption If property to be distributed under this Article becomes part of my probate estate in any manner after my death, then the gift shall not adeem on account of not being a part of my probate estate at my death, and my Executor shall distribute the property as a specific gift in accordance with this Article. If property to be distributed under this Article is not part of my probate estate upon my death and does not subsequently become part of my probate estate, then the specific gift made in this Article shall be considered null and void, without any legal or binding effect. Section 1.05 Encumbrances and Incidental Expenses of Tangible Personal Property Property being distributed under this Article shall be distributed subject to liens, security interests or other encumbrances on the property so distributed. However, my Executor shall pay, as an administration expense, the reasonable expenses of storing, insuring, packing, transporting and otherwise caring for my tangible personal property until actual delivery of each article of property to the appropriate beneficiary. Article Two My Residuary Estate Section 2.01 Definition of My Residuary Estate All the remainder of my estate, including property referred to above that is not effectively disposed of, shall be referred to in my will as my "residuary estate." Section 2.02 Disposition of My Residuary Estate I give my residuary estate to Vesta E. Wise. If Vesta E. Wise fails to survive me, then I give my residuary estate to Kenneth C. Aucker, Jr. If Kenneth C. Aucker, Jr. fails to survive me, then I Page 2 of 13 give my residuary estate to the local fire department that served the area in which I resided at the time of my death. Article Three Designation and Succession Fiduciaries Section 3.01 Executor I nominate Kenneth C. Aucker, Jr. as my Executor. If Kenneth C. Aucker, Jr. fails or ceases to act as my Executor, I nominate Susan E. Lederer as my Executor. Article Four Powers of My Fiduciaries Section 4.01 Grant of Powers My fiduciaries may perform every act reasonably necessary to administer my estate and any trust established under my will. Specifically, my fiduciaries may exercise the following powers: They may hold, retain, invest, reinvest and manage real or personal property, including interests in any form of business entity including but not limited to, limited partnerships and limited liability companies, and policies of life, health and disability insurance, without diversification as to kind, amount or risk of non- productivity and without limitation by statute or rule of law. They may partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option, mortgage, pledge, abandon, borrow, loan, contract, distribute in cash or kind or partly in each at fair market value on the date of distribution, without requiring pro rata distribution of specific assets and without requiring pro rata allocation of the tax bases of such assets. They may hold in nominee form, continue businesses, carry out agreements, and deal with themselves, other fiduciaries and business organisations in which my fiduciaries may have an interest. Page 3 of 13 They may establish reserves, release powers, and abandon, settle or contest claims. They may employ attorneys, accountants, custodians of the trust assets, and other agents or assistants as deemed advisable to act with or without discretionary powers and compensate them and pay their expenses from income or principal or both. Section 4.02 Fiduciaries' Powers Act In addition to all of the above powers, my fiduciaries may, without prior authority from any court, exercise all powers conferred by this Will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this Will. My Executor shall have absolute discretion i.n exercising these powers. Except as specifically limited by this Will, these powers shall extend to all property held by my fiduciaries until the actual distribution of the property. Section 4.03 Alternative Distribution Methods My fiduciaries may make any payment provided for under my will or under the terms of any trust established under my will as follows: Directly to the beneficiary; In any form allowed by applicable state law for gifts or transfers to minors or persons under a disability; To the beneficiary's guardian, agent under a durable power of attorney or caregiver for the benefit of the beneficiary; or By direct payment of the beneficiary's expenses, made in a manner consistent with the proper exercise of the fiduciary's duties hereunder. A receipt by the recipient for any such distribution shall fully discharge the fiduciary. Page 4 of 13 Article Five Administrative Provisions Section 5.01 No Court Proceedings Any trust established under my will shall be administered expeditiously consistent with its provisions, free of judicial intervention, and without order, approval or action of any court. It shall be subject only to the jurisdiction of a court being invoked by the Trustee or by other interested parties. Proceedings to seek instructions or court determinations shall be initiated in the court having original jurisdiction over matters relating to the construction and administration of trusts. Seeking instructions or court determination shall not thereafter subject the trust to the continuing jurisdiction of the court. Section 5.02 No Bond I direct that no fiduciary shall be required to give any bond in any jurisdiction, and if, notwithstanding this direction, any law, statute, or rule of court requires any bond, no sureties be required. Section 5.03 Fiduciary Compensation An individual serving as a fiduciary under my will shall be entitled to fair and reasonable compensation for the services he or she renders as a fiduciary, unless the fiduciary waives such compensation. Any corporate fiduciary shall be compensated by agreement with my Executor or, in the absence of such agreement, in accordance with the corporate fiduciary's published fee schedule in effect at the time the services are rendered. A fiduciary may be reimbursed for reasonable costs and expenses incurred in carrying out its duties under this agreement. Section 5.04 Spendthrift Provision Neither the income nor the principal of any trust estate established under my well Shall be assigned, anticipated, encumbered or alienated in any manner by any beneficiary; nor shall it be liable for the debts or obligations of any beneficiary; nor shall it be subject to attachment, garnishment, bankruptcy proceedings or any other legal process, or to the interference or control of creditors or others. Page 5 of 13 Nothing contained in this Section shall restrict in any way the exercise of any power of appointment granted in this agreement. Section 5.05 Distributions to Incapacitated Persons and Persons Under Twenty-Five If my Executor is directed to distribute any share of my probate estate to any beneficiary who is under the age of 25 years or is in the opinion of my Executor, under any form of incapacity that renders such beneficiary unable to administer distributions properly when the distribution is to be made, my Executor may as Trustee, in my Executor's discretion, continue to hold such beneficiary's share as a separate trust until the beneficiary reaches the age of 25 or overcomes the incapacity. My Executor shall then distribute such beneficiary's trust to him or her. While any trust is being held under this Section, the fiduciary, other than an interested Trustee, shall pay to the beneficiary for whom the trust is held such amounts of the net income and principal as the fiduciary determines to be necessary or advisable for any purpose. If the fiduciary is an interested Trustee, the fiduciary shall pay to the beneficiary for whom the trust is held such amounts of the net income and principal as the fiduciary determines to be necessary or advisable for the beneficiary's health, education, maintenance and support. Upon the death of such beneficiary before that time, the fiduciary shall distribute the trust, including any accrued and undistributed income under the provisions of Article Two of my will. Section 5.06 Maximum Term for Trusts Notwithstanding any other provision of my will, unless sooner terminated under other provisions hereof, any trust established under my will shall terminate 21 years after the last to die of me and my descendants and the descendants of my maternal and paternal grandparents living at the time of my death. At that time, the remaining trust property shall vest in and be distributed to those persons then entitled to mandatory distributions of net income of the trust and in the same proportions. If none of the beneficiaries are entitled to mandatory distribution of net income, to the beneficiaries then eligible to receive discretionary distributions of net income of the trust in equal shares per capita. Section 5.07 Representative of a Beneficiary The guardian of the person of a beneficiary may act for such beneficiary for all purposes under my will or may receive information on behalf of such beneficiary. Page 6 of 13 Section 5.08 Ancillary Administration In the event ancillary administration shall be required or desired and my domiciliary Executor is unable or unwilling to act as an ancillary fiduciary, my domiciliary Executor shall have the power to designate, compensate, and remove the ancillary fiduciary. The ancillary fiduciary may either be a natural person or a corporation. My domiciliary Executor may delegate to such ancillary fiduciary such powers granted to my original Executor as my Executor may deem proper, including the right to serve without bond or surety on bond. The net proceeds of the ancillary estate shall be paid over to the domiciliary Executor. Article Six Tax Provisions Section 6.01 Payment of Death Taxes All estate, inheritance and succession taxes payable by reason of my death, whether or not such property passes under my will shall be paid as set forth in this Section. (a) Payment from Residue Except as otherwise provided in this Section or elsewhere in this agreement, my Executor shall provide for payment of all such taxes from my residuary estate as an administrative expense without apportionment and shall not seek contribution toward or recovery of any such payments from any individual. (b) Protection of Exempt Property In no event shall any such taxes be allocated to or paid from any assets that are not included in my gross estate for federal estate tax purposes. (c) Charitable Distributions Notwithstanding anything in this agreement to the contrary, no death taxes payable as a result of my death shall be allocated to or paid from any assets passing to any organization qualifying for the federal estate tax charitable deduction, or split-interest charitable trusts unless my Executor has first used all other assets available to my Executor. Page 7 of 13 (d) Property Passing Outside of My Will Except as to Qualified Retirement Benefits, all such taxes imposed with respect to property included in my gross estate for purposes of such taxes and passing other than by my will shall be apportioned among the persons and entities benefited in the proportion that the taxable value of the property or interest bears to the total taxable value of the property and interests received by all persons benefited. The values as finally determined in the respective tax proceedings shall be the values used for the apportionment of the respective taxes. (e) No Apportionment to Retirement Plan Assets No such taxes shall be paid from or allocated to any retirement plan assets that become a part of my estate or a trust established under my will or are otherwise required to be included in my gross estate for purposes of such taxes unless there is no other trust property available for payment of such taxes. Section fi.02 Tax Elections In exercising any permitted elections regarding taxes, my fiduciaries may make such decisions as they deem to be appropriate in all the circumstances and my fiduciaries shall be under no duty to make any compensatory adjustment as a consequence of any such election. My Executor may also pay such taxes or interest and deal with any tax refunds, interest, or credits as it shall deem necessary or advisable in the interest of my estate. Article Seven Definitions and General Provisions Section 7.01 Definitions For purposes of my will and for the purposes of any trust established under my will, the following definitions shall apply: (a) Adopted and Afterborn Persons A legally adopted person in any generation and his or her descendants, including adopted descendants, shall have the same rights and be treated in the same manner under this agreement as natural children of the adopting parent, provided such person is legally adopted prior to attaining the age of 18 years,. Page 8 of 13 A fetus in utero that is later born alive shall be considered a person in being during the period of gestation. However, a person's children or descendants shall not include an individual who is such person's child or descendant by virtue of legal adoption if such individual was adopted on or after December 315` of the year following the year of my death and is older than the oldest living child or descendant of such person on said date. (b) Descendants The term "descendants" shall include a person's lineal descendants of all generations. (c) Education The term "education" is intended to be an ascertainable standard in accordance with Section 2041 and Section 2514 of the Internal Revenue Code and shall include, but not be limited to: • Enrollment at private elementary, junior and senior high schools, including boarding schools; • Undergraduate and graduate study in any field at a college or university; • Specialized, vocational or professional training .or instruction at any institution, including private instruction; or • Any other curriculum, institution or activity that my Trustee, in its sole and absolute discretion, deems useful for developing the abilities and interest of the beneficiary including, without limitation, athletic training, musical instruction, theatrical training, the arts and travel. Education shall also include distributions made by my Trustee for expenses such as tuition, room and board, fees, books and supplies, tutoring, transportation, and reasonable allowance for living expenses. (d) Internal Revenue Code References to the "Internal Revenue Code" or "Code" or to provisions thereof are to the Internal Revenue Code of 1986. References to the "Regulations" or "Kegs" are to the Treasury Regulations under the Internal Revenue Code. If by the time in question a particular provision of the Internal Revenue Code has been renumbered, or the Internal Revenue Code has been superseded by a subsequent federal tax law, the reference shall be deemed to be made to the renumbered provision or to the corresponding provision of the subsequent law, unless to do so Page 9 of 13 would clearly be contrary to my intent as expressed in this agreement. A similar rule shall apply to references to the Regulations. (e) Per Stirpes Whenever a distribution is to be made to a person's descendants per stirpes, the distribution shall be divided into as many shares as there are then living children of such person and deceased children of such person who left then living descendants. Each then living child shall receive one share and the share of each deceased child shall be divided among such child's then living descendants in the same manner. (f) Qualified Retirement Accounts "Qualified Retirement Benefits" means any qualified retirement plan, individual retirement account ("IRA") or other retirement arrangement subject to the "minimum distribution rules" of Section 401(a)(9) of the Code, or other comparable provisions of law (g) Shall and May Unless otherwise specifically provided in this agreement or by the context in which used, I use the word "shall" in this agreement as a command, directive or requirement, and the word "may" in this agreement as allowing or permitting, but not requiring, the taking or omission of any action. (h) Other Definitions Except as otherwise provided in my will, terms shall be as defined in the Pennsylvania Probate, Estates, and Fiduciaries Code as amended after the date of my will and after my death. Section 7.02 Contest Provision If, after receiving a copy of this paragraph, any person shall in any manner, directly or indirectly, attempt to contest or oppose the validity of my will, including any codicils thereto, or commences, continues or prosecutes any legal proceedings to set my will aside, then such person shall forfeit his or her share, cease to have any right or interest in my estate, and shall for the purposes of my will be deemed to have predeceased me. This Section 7.02 shall not apply so as to cause a forfeiture of any distribution otherwise qualifying for the federal estate tax charitable deduction. Page 10 of 13 Section 7.03 Survivorship Presumption If any beneficiary shall be living at my death, but die within 30 days thereafter, then such beneficiary shall be deemed to have predeceased me for all purposes of my will. Section 7.04 General Provisions The following general matters of construction shall apply to the provisions of my will: (a) Governing State Law My will shall be governed, construed and administered according to the laws of Pennsylvania as from time to time amended. Questions of administration of any trust established under my will shall be determined by the laws of the situs of administration of such trust. (b) Gender, Number, Captions Words denoting the masculine or feminine gender shall be construed to mean or include the opposite gender, and the singular form shall be construed to include the plural and the plural the singular, as the context requires or admits. The captions of Articles, Sections, and subsections used in my will are for reference purposes only and shall have no effect on the interpretation of my will. (c) Notices Whenever my will calls for notice, unless otherwise stated, such notice shall be in writing and shall be personally delivered with proof of delivery, or mailed postage prepaid by certified mail, return receipt requested, to the last known address of the party requiring notice. The notice shall be effective on the date of personally delivered or the date of the return receipt. If there is proof of mailing and the return receipt is not received, notice shall be effective on the date it would normally have been received via certified mail. (d) Severability The validity or unenforceability of any provision of my will shall not affect the validity or enforceability of any other provision of my will. If a court Of competent jurisdiction determines that any provision is invalid, the remaining provisions of my will shall be interpreted and construed as if any invalid provision had never been included in my will. Page 11 of 13 I, John J. Kane, the Testator sign my name to this instrument on August 16, 2002, and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my last will and testament, that I sign it willingly (or willingly direct another to sign for me), that I execute it as my free and voluntary act for the purposes therein expressed, and that I am eighteen years of age or older, of sound mind, and under no constraint or undue influence. ~~-.~ n J. Kane, T ator Signed, sealed, published and declared by JOHN J. KANE, the testator above named, as and for his Last Will and Testament, in our presence, and we in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses: Witnesses: Address: ~~ Witness X352 A~~c.~r~. % ~'~~ , -~.rr,~ ~~~ . ~ /7~io ... ~1 C 1~. '~~ . ..~1 ~ ... _ SO J ~L1.{') Cf~t C} ~L3ia Wi e~s1 t Page 12 of 13 SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) ss: COUNTY OF DAUPHIN ) We, JOHN J. KANE, ~~ - and I~rc~ar~;~ (Yl . ~, dr ~-.t ~ ~~ n , the testator and the witnesses, re pectively, whose names are subscribed to the foregoing instrument, being first duly sworn, do hereby declaue to the undersigned authority that the testator signed and executed the instrument as his Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witness and that to the best of each such witness's knowledge the testator was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. J. KAj~ ~.- ~~ C~~~ Witness W1tn~S Subscribed, sworn to and acknowledged bef re me by JOHN J. KANE, the testator, and subscribed and sworn to before me by ~ and -~-~"~ °'~-~-{ ~~ -.J~-,~.e,-h~-F~~ ,witnesses, this 16`h day of August, 2002. 1 1 ~`L" V Notary ublic Notarial Seal Mindy 3. Beaver,No ~aryy Public Lower Paxton '11vp., 1)att by in Canty MY Cotnmi~~ion Explre~ ~-Pr 18~ ?A06 Page 13 of 13 First Codicil to Will r ~_~ ' ,~ -~ John J. Kane I, John J. Kane, a resident of New Cumberland, Cumberland County, Pennsylvania, declare this to be the First Codicil to my will dated August 16, 2002. 1. I revoke Article One, Section 1.02 of my will in its entirety and substitute the following in its place: Section 1.02 Contingent Distribution of Tangible Personal Property Any tangible personal property not disposed of by a written memorandum, or if I choose not to leave a written memorandum, I give such property not disposed of to Kenneth C. Aucker, Jr. If Kenneth C. Aucker, Jr. fails to survive me all such property shall become part of my residuary estate. 2. I revoke Article Two, Section 2.02 of my will in its entirety and substitute the following in its place: Section 1.01 Disposition of My Residuary Estate I give my residuary estate to Kenneth C. Aucker, Jr. If Kenneth C. Aucker, Jr. fails to survive me, then I give my residuary estate to Holy Name of Jesus Church, 6150 Allentown Boulevard, Harrisburg, Pennsylvania. If Holy Name of Jesus Church is no longer in existence and has no successor in interest or its successors in interest cannot be identified with reasonable certainty, then I give my residuary estate to Hospice: of Central Pennsylvania, P.O. Box 266, Enola, Pennsylvania. Except as amended in this first codicil, I re-declare and republish my will. Page 1 of 4 I, John J. Kane, having signed this Will in the presence of S ~ ~~~n l~ , i~~-~and ~'~~~ ~' ~"~ G~ ~~In)^ ~c~. who attested it at my request on this day, ~~ ~ i S , 2006 at Harrisburg, Pennsylvania, declare this to be my first codicil. J J. Kane, T ator The above and foregoing first codicil of John J. Kane was declared by John J. Kane in our view and presence to be his first codicil and was signed and subscribed by the said John J. Kane in our view and presence and at his request and in the view and presence of John J. Kane and in the view and presence of each other, we, the undersigned, witnessed and attested the due execution of the first codicil of John J. Kane on this day, ~i ,y.£ i ~ , 2006. `© " ~ • residing at h'~~'° C ' y' '~ residing at S-,J ~ -~- ' _ 'i r L.i-L..L/U~ ~~?~l ,S~yvtk.~~ J~ J ~'r ~ l 1 Page 2 of 4 PENNSYLVANIA SELF AUTHENTICATING AFI±'IDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, John J. Kane, the 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 first codicil; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by John J. Kane, the testator, this day, .~ ~- Y~ + 3 Zoo6. ~, ~~<: Jo .Kane, Tes or ~~ '~~7 ~ Notar Public COMMONWEALT ~ ~ 1"NN VANI Notarial Seal Amyy M. Moya, Notary Public Lowet Paxton Twp., Dauphtn Count~yy My Commission Expires Jan. 29, 2068 Member, PennsylvaN~ Assoaa?inn of Notaries Page 3 of 4 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN We S ,.Sc.~n `G. , Le.-c~. F:-~~-and ~4~ ~~e ~t~r'1~ M,,1~_,,~c~ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testator sign and execute the instrument as his first codicil; 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 first codicil as a witness; and that to the best of our knowledge the testator was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. ~I Witness 1 ~ ~ _i ~ rl~ c (f~Vitne `s Notar ublic COMMONWEALTH OF PENNSYLUAMA Notarial Seal Am M. Moys, Notary Public Lower Paxton Twp., Dauphin County My Commission Expires San. 29, 2008 Member, Pennsvlvaria 4sscciatlen of Notaries Page 4 of 4 ~~J August 31, 2009 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, Pennsylvania 17013 Susan I~,. Lcdc~~oi~ RE: ESTATE OF JOHN J. KANE SOCIAL SECURITY NO.: 186-24-2584 DATE OF DEATH: 9/24/2008 FILE NO.: 21-08-0995 Dear Register of Wills: Enclosed for filing with your office please find two (2) completed Form REV-1500 with the following attachments: • Date of death valuations; • Copy of the Last Will of Last Will and Testament of John J. Kane; and, • Copy of the First Codicil to the Will of John J. Kane. Also enclosed for filing with your office is one (1) original Inventory for the above- referenced Estate. Please advise if any additional fees or expenses are due with regard to this matter. I am also enclosing one (1) check made payable to Register of Wills in the amount of $30.00 for filing fees related to the Tax Return and Inventory and one (1) check made payable to the Register of Wills, Agent in the amount of $773.37 for additional Inheritance Tax. One (1) additional photocopy of the front-page of the completed RI:V-1500 form and one (1) additional photocopy of the front-page of the completed Inventory for the Estate have been provided. Please time/date stamp these copies as received and return them to me in the envelope provided. f~ ~.~ If there are any questions or further requirements regarding this rehzrn, pleasot hesite to contact me. - ' ° ~`" ~-_; -~- c~ -v - `%m i Sincerely, ~ '" ~- ~' ~~-~~ -~ ~`->-;~ ~ 'J ~i a p Am . Moya ~' Enclosures ~~ ' _ _,, 5011 Locust Lane • Harrisburg, PA 17109 • Phone 717.652.7323 Fax 717.652.7340 • Susan@ledererlaw.com www.ledererlaw.com ~ " i.3 ~'+ n~ ~~~~ cey~~~_ a .- p ~ 1! 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