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HomeMy WebLinkAbout08-11-09 (2)_-~ REV-1500 1505607120 PA Department of Revenue EX (06-05) OFFICIAL USE ONLY Bureau of Individual Taxes Po Box.28osoi County Code Year File Number INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 0 5 14 ENTER DECEDENT INFORMATION BELOW Social Security Number Da te of Death Date of Birth 187 32 5077 05 07 2009 05 21 1940 Decedent's Last Name SMELTZER Suffix Decedent's First Name MI CHRISTINA M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name SMELTZER Suffix Spouse's First Name MI KENNETH L 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 f~ `J 4. Limited Estate ^ prior to 12-13-82) qa Future Interest Compromise (date of death ^ 5 ft Federal E t . a er 12-12-132) s ate Tax Return Required 6 Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1 p Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name RICHARD W . STEWART Daytime Telephone Number (717) 761 4540 Firm Name (If Applicable) JOHNSON DUFFIE First line of address 301 MARKET ST. Second line of address PO BOX 109 City or Post Office LEMOYNE State PA ZIP Code REGISTER OF VII~L.~~ SE ONI~; "J T~ '_-c1 ~ _~ ~. _.._ ~~ l ,..J L r=~ __rs r _:~~ DATE FI t@D~ 17043-0109 -.~ 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. SIGNATURE OF PERSON//RESPON BLE FO•~1FI,LING RETURN ADDRESS KENNETH L. SMELTZER 531 BRIDGEVIEW DRIVE, LEMOYNE SIGNASIGNO'TURE OF~R~ARER`~~E/g~~~~~~ENTATIVE PA 17043 ADDRESS 301 Market St., Lemoyne, PA 17043-0109 ' 1505607120 RICHARD W. STEWART Side 1 ~'/ro /~ DATE adz®v 1505607120 J J 1505607220 REV-1500 EX oecedent~s Name: CHRISTINA M . S M E L TZ E R Decedent's Social Security Number 187 32 5077 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. 1 , 0 0 2 , 5 4 8 . 4 9 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 7. .......... Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ... 6. 9 9 013 4 ........... .. 7. , . 3 8. Total Gross Assets (total Lines 1-7) ..................................................................... .. g. 1 , 1 01 , 5 6 1 9 2 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .................... .. 9. 1 2 , 1 2 9 . 8 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. .. 10. 5 9 3 . 2 8 11. Total Deductions (total Lines 9 & 10) .............................................. 1 2 7 2 3 10 ...................... .. 11 , . 12. Net Value of Estate (Line 8 minus Line 11) ........................................................... .. 12 1 ~ 0 8 8 , 8 3 8 8 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which . an election to tax has not been made (Schedule J) ................................................ . 1 14. Net Value Subject to Tax (Line 12 minus Line 13) .......................... 1 , 0 8 8 $ 3 $ $ 2 .. ................... TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES .. 14. , 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)x.oo 1, 088, 838.82 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16. 0 0 0 17. Amount of Line 14 taxable . at sibling rate X .12 0 0 0 17. 0 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 0 0 0 19. Tax Due ......... ............................................................................................................ 19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT, L 1505607220 Side 2 1505607220 J REV-1500 EX Page 3 File Number 21-09-0514 Decedent's Complete Address: CHRISTINA M. SMELTZER STREET ADDRESS 531 BRIDGEVIEW DRIVE CITY LEMOYNE STATE ZIP PA 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments (1) 0.00 A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 3. InteresUPenalty if applicable Total Credits (A + g + C) (2) 0.00 D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT . Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2 t h (4) , en er t e difference. This is the TAX DUE . A. Enter the interest on the tax due. (5) _ 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) - (5B> 0.00 Make Check Payable to: REGISTER OF W/LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred :........................................................................... Yes No b. retain the right to designate who shall use the property transferred or its income :.................................... c. retain a reversionary interest; or ................................... x d. receive the promise for life of either payments, benefits or care? ........................................................... I~ x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ^ receiving adequate consideration?........ ....................................... J 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. ,. -- - - Fordates 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)]. sibeng fs definedounder Sectiont9102, as an indi iduaol whothas at least one patient in colmmon withlthe(decede t,nwhetheSb§blood(or (1 3)] A Y adoption. Rev-1508 EX+16.98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY SMELTZER, CHRISTINA M. (FILE NUMBER 21 09 0514 Inc:lutle the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survlvoBhlp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Capital BlueCross -premium refund. 154.68 2 Unum Life Insurance Company -premium refund 380.27 3 Wachovia Securities -Investment Account No. 7527-1242 -Date of death value, plus 1,002,013.54 accrued Dividends 8t Interest. See copy of statement attached. TOTAL (Also enter on Line 5, Recapitulation ~ 1,002,548.49 Copyright (c) 2002 form software only The Lackner Groupnln~ed, additional pages of the same size) Form PA-1500 Schedule E (Rev. 6-98) 3 O O N ti O N 'a' N n N L NNd i-d d ~+ ~L Z U '~ O M M N O O M M M CO M O f~ O C O M M lf') O 'V; 0 ltd f~ N 00 N o r In r B O O M 0 0 M 0 M _~ N CO O~ M O O O~ N M ao M cp ~ t4 O O N r M~ 0 QOi ~~ ~ 0 d' c~~ ti CO A N N N~ N r OD r (p f~ M N N I~ M r 0 t!') f'- O N N ~ M th N '~t `cr ~ CO r f~ Q~ t7 M O) (O O r ~ M CO O d7 M ~ ~ ao ct N ~ N ~M- N to r f~ O) M O ~" M N r 0 1~ N r CD CO lf~ M N O O ~ O M M N O O M M M (p M O 00 0 0 r I~ O) O CO O 'V M d) 0 O r O ~ O 0 0 N 'cY f~ r r O O ' O r ~ N i+ M 0 00 l1 ) M ~ I~ r O) 1~ O O CO r '~ d7 ~ N cI O M r M I~ M ' ~ r O O ti M I~ M CO O) M j ~ [r Ln r N r V M r CO to N V' N~ ~ ~ N M r ~~ M l( M i= L r M ~ .,a d ~ Q •_+ W~ 0 0 0 0 0 0 0 0 0 0 0 w O O O M O O O 0 O N 0~ 0 0 0 0 0 0 0 0 0 O O O O O Oj '~ O CO O 0 O O r Q~ 0p M cr t1 00 M O _ N 00 M l(~ ~ 't7 O r N `-' O N V 00 In O r L n 0 O) O~ rO ~ M N r 0 CO l[ O) M O r N 000 ~ CO ~' ti~ M ~ `O N r ~t O O r (p I~ M N ~ 0V' CNO `r- O) ~' M O Q) 0 r ~ O ~ t7 N N N cr M~ N~ CO O) CO N NO ~ N r O 0 0 0 M O ~ H ~ ~ ~ N 0 ~ r (V r N I~ Q) ~ O 00 f~ I~ d 0 0 O) 00 O r r M ~' 'ct N 0 0 M r s ~ (D O M V O O O O© O p 0 0 0 0 p r- M M ~t 0~~~ M ~t 0 0 d N `--rr.r.r..-rrrrrOOOOOOOOOOOO Y _p C~ ~ C ~ Q Q~ LL o 2 LL N N aO N N I~ M Q m Q nN1 W O N to N 'w aaaF-jw~a~~~Y~~xom¢C1Qm¢a ~ CO t0 ao ~ M N~ v~ O O m m a M CO (~ M ~' a In lf) (~ ~r~cflrvva0aochcocn~~~~nNVOr..r~ Q ~ '~ 0 ~ r O M N O) rt rf O (O V' I~ r V OND O t17 (O CO to (O r 'cr ~ I~ M l!') In O O) r O r M O) ~ (p 0p Q) 0 O O O O r r r r O~ N N~~~ ~ M~~ r ~Y N CO ~ CO 0 0 ~ MI `- N '~t M _M _~ I r M ~ _O +:+ ~~~~ O~ N 0~ ~ 0 N O N ~ f~ r r N O r 0~ _ M M N N O N _N O O O r~ ~~ r t0 ~ ~ `ct O O N~ N r V N o ~ o ~ O) o ~ O r 0 0 0) In ~~ r o° o o~ 00 ~ N lf) 0 O) O ~ In O o a (D CO Cr1 a. \ ~ ~ ~ o \ O 0 0 ~~ ~ 0 0 0 Q) 0 M r o \° fn V) Ch Y ~' 0 0 0 ~' V' Y Y 0 lf~ i~ \ ~ O~~~ V (d ~ ~ 0 O m m t0 f0 7 m 0~ N~ ~~ N ~aam~ 3 ~ c gy'm` a`~'>>Q L c~av(n~~m °~~ cn(!J(~~Z caa•~•p ~-~ o o-C~U ~ ~o cam~~'n O Y Y ~ Y ~ co c`v m ~ ~ ~ ~ m ¢ ~ ~ ~ ~ ~ 3 m N c`~a mmmmmmc~c~c~~oo33~c~c~~~~zz~F~`- w ~"' o° °o o° o° o° o° o° °o o° °o o° o° °o o° o° o° °o o° o° o° o° o° °o ~ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ 0~ 0 0 0 0 0 N O N 0 N r~ 0 In O O M O O) O I~ ~f N N N '~7 M ~t N ~ ~ [? CO r (O O) CD N N r (p In In Ch N O H ~ ~ w 0 _ N N .w .O ~ O ~ C ~ C y (0 f6 U -6 O C ~ c0 ~n N N N L a H U C ~, O 'C ~ ~ ~ to O U O. ~ ~ ~ a o m c ~ O w• ~ ~ 0 ai ~ .a '~ ~ o w w ~ ~ ~ ~ o ~ h _ _~ ~ L N ~ ~ O 7 y N ~ ~ ~ o ~ ~ o c ~ N m' ~ ~ O U C ~ N ~ U ~s m _3 L V ~ ~ _ N w .~ 7 N w ~6 j <n N i6 ~ ~ ~ O ~ p U C 7 ~ 'O ~ O O V1 ~ L U O ~ 'i C ~ °_~,~ m o ~ ~ ca ~' o U ~ ~a ~ ~ w °' a-°i ~ ~ C ~ (6 f6 (0 N ~ •U f- ~ O _~ M (O Rev-1570 EX+ (6-96) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMELTZER, CHRISTINA M. FILE NUMBER 94_A~_AGAA 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. v ITEM DE RIP I F R R NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Wachovia Securities -Individual Retirement Account No. 7910-5999 -Beneficiary: Kenneth L. Smeltzer, spouse. Date of death value. See copy of statement attached. DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 99,013.43 99,013.43 TOTAL (Also enter on Line 7, Recapitulation) (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY 99,013.43 Form PA-1500 Schedule G (Rev. 6-98) Q ~~ O O N h O O O r n Q _~ L. d .N d tG N Ci ~cor-o ~ rn .- ~ at o ~ vCO O`o rn ~ ~ `~ °'v v yo 0 ~ o ~ O r r o~ O of ~ Sri O N 7 ~ ~ L = L Q •~ 0 Q1 ~ O O O O ~ ~ 0 0 ~ ~ N Y N~ ~Y~O !C ~ N O T' 'c1 ~ ~ ~ ~ O Fes- ocfl.- r- M ~ V Q1 Ln ~ c- •` O O O O ap N ~~~ d ti Y O O ~ N ~ •N ~~~ V ~~rn r- N ~t CU O ti I ~ O O _ ~ r 0 \ ~--- N w ~ ~ ~ O pp O .~ ` ~ O o N ~ r ~ d ~ ~ >. ~ o ~ ~ <Q ~ N o ~ m ~ ~ ~ ~ ~ a mm°~z~ ;w, O O O C O D p N ~ rn ~ ~ ~"~ c~ v ri 0 rn O N w O ~t c+') N 0 CO a~ a~ a~ .' ~ N o ~ c ~ w U ~ a ~ C C m ~ ~ ~~ ~ t a F- T U C >, O y N ~ O U ~ N ~ c _~- O ~ c ~ 0 7 ~ ~ `o m c ~ ~~ ~ o w m ~ ~ ~ a E N ~ =N ~_ F- N U a ~ o o ~' ~ ~ E ~ a o ~ "a U a~ ~ c ~ '~o ~. ~ ~ ~ U C ~ N ~ U ~ s ~ _3 s ~ U ~ N 4= .~ ~ w ~ 3 L ~ N f6 ~ .r ~ ~ U C 7 ~ 'D ~ Q~ O N ~ r U O C .` ~ ~ a ~, o m o ~ ~ co `~ o ._U E ~ N ~ a ~ ~ > N +.6 ~ c ~ m co is N N ~U I-' Q) O SCHEDULE H FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS REV-1151 EX+ (12.99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~~+.'+~ ~ yr SMELTZER, CHRISTINA M. Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: FILE NUMBER 21-09-0514 AMOUNT See continuation schedule(s) attached I 2,543.82 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 5,500.00 See continuation schedule(s) attached 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant KENNETH L. SMELTZER 3,500.00 Street Address 531 BRIDGEVIEW DRIVE City LEMOYNE State PA Zip 17043 Relationship of Claimant to Decedent SpOUSe See continuation schedule(s) attached 4. Probate Fees See continuation schedule(s) attached 586.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs TOTAL (Also enter on line 9, Recapitulation) 12,129.82 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 ~J~H~~ ~r SMELTZER, CHRISTINA M. FILE NUMBER 21-09-0514 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Parthemore Funeral Home -funeral expenses 2,543.82 H-A Subtotal 2,543.82 Attorney Fees 2 Johnson, Duffie, Stewart ~ Weidner 5,500.00 H-B2 Subtotal 5,500.00 Family Exemption 3 Kenneth L. Smeltzer 3,500.00 H-B3 Subtotal 3,500.00 Probate Fees 4 Register of Wills -file Inventory 8 Inheritance Tax Return 30.00 5 Register of Wills -Probate charges. 556.00 H-Ba Subtotal 586.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1b12 EX+ (8.98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS SMELTZER, CHRISTINA M. FILE NUMBER 9~_no_ne~~ Include unreimbunted medical expenses. ITEM NUMBER DESCRIPTION 1 Holy Spirit Hospital -balance not covered by insurance. 2 West Shore EMS -BLS - transport charges. VALUE AT DATE OF DEATH 486.00 107.28 TOTAL (Also enter on Line 10, Recapitulation) 593.28 Copyright (c) 2002 form software only The Lackner Groupnlnc.ed, additional pages of the same size) Form PA-1500 Schedule I (Rev. 6-98) REV•1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE 7AX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF SMELTZER, CHRISTINA M. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I, TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 KENNETH L. SMELTZER 531 BRIDGEVIEW DRIVE LEMOYNE, PA 17043 FILE NUMBER 21-09-0514 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) Do Not List Trustee(s) ($$$) Husband Tangible Personalty; Residue, in Trust Enter dollar amounts for distributions shown above on lines 15 through 18, as approprlat Ton Rev 1500 cove) sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET ~opyrlght (c) 2002 form software only The Lackner Group, Inc. 0 00 Form PA-1500 Schedule J (Rev. 6-98) COO n Last Will and Testarri~nt OF CHRISTINA M. SMELTZER I, CHRISTINA M. SMELTZER, of the Borough of Lemoyne, County of Cumberland, and Commonwealth of Pennsylvania, declare this to be my last Will and revoke any Will previously made by me. ITEM I. I bequeath my household and personal effects and other tangible personalty of like nature (not heretofore specifically bequeathed and not including- cash or securities) to my husband, KENNETFI L. SMELTZER, if he survives me by thirty (30) days. Should my husband, KENNETH L. SMELTZER, predecease me or die on or before the thirtieth (30th) day following my death, I bequeath my household and personal effects and other tangible personalty of like nature (not heretofore specifically bequeathed and not including cash or securities) together with any existing insurance thereon to my daughter, KRISTIN L. SMELTZER SCHAEFFER. ITEM II. If my husband, KENNETH L. SMELTZER, survives me, (and I direct that for the purposes of this Item of my will, he shall be deemed to have survived me unless it appears unmistakably that he predeceased me) and if the federal estate tax due because of my death will be reduced by making this gift for his benefit, I devise and bequeath to my husband, KENNETH L. SMELTZER, the least amount (based upon values as finally determined for federal estate tax purposes) as would be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of the generation- skipping transfers and without regard for any credit for state death taxes that would otherwise be ~ payable. Accordingly, I direct that: ,. __ _ _ _ - A. If the marital deduction or any similar benefit is allowable with respect to any property, including property held by entireties, which my husband has received prior to my death or at my death will receive otherwise than pursuant to this Item II, the value of such property shall be taken into consideration in calculating the size of the gift under this Item II. B. No property ineligible for the marital deduction or any similar benefit shall be distributed to this gift for my husband, KENNETH L. SMELTZER, under this Item II. (:. Either cash or investments or both may be allocated to the gift under this °; Item II. D. Any property allocated under this Item II in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined far federal estate tax purposes of all other property qualifying far the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for federal estate tax purposes. ITEM III. Should my husband, KENNETH L. SMELTZER, fail to survive me, I devise my real estate known as 531 Bridgeview Drive, Lemoyne Borough, Cumberland County, Pennsylvania, to my daughter, KRISTIN L. SMELTZER SCHAEFFER. ITEM IV. Should my husband, KENNETH L. SMELTZER, fail to survive me, I bequeath the sum of One Hundred Thousand ($100,000.00) Dollars to HOLY SPIRIT HOSPITAL. ITEM V. I devise and bequeath the residue of my estate of every nature and wherever situate to the Trustee, hereinafter named, IN TRUST for the following uses and purposes: -- - -. . _ ,, _ ... A. To pay the net income therefrom to my husband, KENNETH L. 5MELTZER, for and during his lifetime in such periodic installments as Trustee shall find convenient, but at least as often as quarter annually. B. As much of the principal of this trust as Trustee, in its sole discretion, may from time to time think: advisable for the support of my husband to maintain him in the station of life to which he is accustomed at my death, or for the support and education (including college education both graduate and undergraduate) of my issue or during illness or emergency, shall be either paid to him or their or any of their benefit by Trustee after taking into account his or their other readily available assets and sources of income. Distributions to issue need not be equal, nor need all issue be included in all distributions. C. Trustee may apply the net income of this trust for the support of my husband, KENNETH L. SMELTZER, should he by reason of age, illness, or any other cause, in the opinion of the Trustee, be incapable of disbursing it. D. In addition to the above provisions, my husband shall have the power to direct Trustee to pay to him or to apply out of principal in each year, including the year of my death an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the trust principal. This power is noncumulative and can be exercised only by an instrument in writing signed by my husband and delivered to Trustee. E. Upon the death of my husband, KENNETH L. SMELTZER, if my mother, ERNA I. MANCHESTER, is then living, the Trustee shall set aside the sum of Two Hundred Thousand {,$200,000.00) Dollars and hold the same, IN SEPARATE TRUST, for the following uses and purposes: 1. As much of the income as is necessary to support my mother, E ERNA I. MANCHESTER, in the station of life to which she is then accustomed, shall be either i ;; _,, ----- - I ~~ . I paid to her or else applied directly for her benefit by the Trustee. The Trustee shall not have the ~` :~ power to expend the. income for my said mother for confinement in a nursing home or other center .~, if she requires skilled nursing service. -- i -;i ~; 2. Upon the death of my said mother, any undistributed or accumulated ~'~~ income and the principal shall be added to and treated as a part of the Trust as created in Paragraph ._; ' F below. 3. Similar provisions for the benefit of ERNA I. MANCHESTER are contained in the Will of my husband executed this same date and it is our intention that there be (~~; only one trust containing $200,000.00 for the benefit of the said ERNA L MANCHESTER so '~ that the trust is not doubled. It is our intention that the trust be funded out of the estate of the survivor of my husband and I to the extent possible and to the extent not so satisfied then the 'i unpaid balance shall be satisfied out of the estate of the one first to die. i - F. Upon the death of my husband, KENNETH L. SMELTZER, the Trustee shall distribute the then remaining principal and any accumulated or undistributed income (after ,_~ the share created in Paragraph E above) to my daughter, KRISTIN :L. SMELTZER SCHAEFFER, if she is then living. If the said KRISTIN L. SMELTZER SCHAEFFER is not _' then, the then remaining principal and accumulated or undistributed income shall be distributed to the then living issue of my daughter, KRISTIN L. SMELTZER SCHAEFFER. Should there be no issue of my said daughter then living; the then remaining principal and accumulated or undistributed income shall be distributed to HOLY SPIRIT HOSPITAL. G. Should any person entitled to distribution from the Trust be, in the opinion of the Trustee, incapable of disbursing it because of age, illness, or other cause, and should it be impossible or inadvisable, in the opinion of the Trustee, for such share to be awarded to such person or distributed to another for such person's benefit, the share of such person shall be held, IN FURTHER TRUST, and Trustee shall accumulate the income and shall apply from time to time -i +J •i ('', :~ j.. ; "1 ;:! such portions of income, accumulated income, and principal as it thinks proper for that person's support and education (including education in college, trade school or graduate school) without regard to his or her ;parent's ability to provide for such support and education, or to make payment for these purposes without further responsibility to the beneficiary or to the beneficiary's parent, or to any person taking care of the beneficiary. Any principal or income not so applied shall be distributed to the beneficiary when he or she becomes of age or competent, or to the personal representative of the beneficiary's estate in case of death during minority or before becoming incompetent. H. The interest of the beneficiaries hereunder shall not be subject to ,~ .; _ a; .- i _~~ ~- i ~1 `. ,~ ,' anticipation or to voluntary or involuntary alienation. ITEM VI. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. ITEM VII. My Executors and Trustees shall have the following powers, in addition to those vested in there by law, and by other provisions of any Will applicable to all property, whether principal or income, including property held for minors, exercisable without court approval and effective until actual distribution for all property: A. To retain any or all of the assets of my Pstate, real ar personal, including stock of my corporate fiduciary or of its parent holding company, without regard to any principle or diversification; B. To invest in all forms of property, including stocks, common trust funds and mortgage investment funds whether operated by my corporate fiduciary or others, without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any principle or diversification. C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income, or partly to each, as they, from time to time, think proper in their sole discretion. E. To borrow from, or to sell to, my Trustees even though such Trustees may be my Executors. F. To compromise any claims or controversy. ITEM VIII. In dealing with the stock of any close corporation, any partnership or any other business interest forming a part of my estate, I authorize my Executors and Trustees: A. To disregard any principal of investment diversification and to retain any part or all of such interest as long as they consider it advisable to do so: B• To sell any part of all of such interest at such time or times, for such prices, to such persons (including persons who are beneficiaries hereunder), and on such terms and conditions as they may think desirable; C• To do anything that may seem advisable with respect to the operation or liquidation of any such business or any change in the purpose, nature, or structure of any such business; D. To delegate authority to any director, stockholder, manager, agent, partner, or employee, and to approve payment from the business of adequate compensation to any such person; E. To cause the business to borrow money from the banking department of my corporate Trustees, regardless of any rule of law with respect to conflict of interest; and -- . _ - - -- - --- --- - _ __ ._. __ --- - - - - -- ~. , - - - - ~, _: .. - ,_ _,a j ' l~ ~:~ ,, ~',- } j - .. c.',~ i `~ ~ ~ F. To make additional investments in any such business if such action seems desirable for the best interests of my estate and the beneficiaries thereof. ITEM IX. I appoint my daughter, KRISTIN L. SMELTZER SCHAEFFER, Trustee of any Trust created by this my Last Will. Should my daughter, KRISTIN L. SMELTZER SCHAEFFER, fail to qualify or cease to act as Trustee I appoint my son-in-law, TIMOTHY D. SCHAEFFER, Trustee. `,.. a '. . ITEM X. I appoint my husband, KENNETH L. SMELTZER, Executor of this my ~~' ~ ~ _ last Will. Should my husband, KENNETH L. SMELTZER, fail to qualify or cease to act as _ _' ,' ,~; Executor, I appoint my daughter, KRISTIN L. SMELTZER SCHAEFFER. Should my ., daughter, HI2ISTIN L. SMELTZER SCHAEFFER, fail to qualify or cease to act as Executrix, I appoint my son-in-law, TIMOTHY D. SCHAEFFER, Executor of this my last Will. ~'~;. ITEM XI. I direct that my Executors and Trustees shall not be required to give bond :~ ~' for the faithful performance of their duties in any jurisdiction. j -'~ IN WITNESS WHEREOF, I, CHRISTINA M. SMELTZER, Testatrix, have hereunto set -:' j~; my hand and seal this 2 ~ day of lf~l zt ~ , 2008. I'i` ' /1J (SEAL) __ ^. ~ - ~STI'oi 1A M. SIwTELTZE ~' _•; _~ ~~~ ~~ ; _~ -~~ :.; :~ .:, ,, -~ :~3 ~- ~. 4 t• l~ r,R4wap•~Ta~,s'p~q~asm~•",fir .J`~'o~'prir vrr-..~.,. .. ..'. .. .. ..~.R-m .. ^ T .~.- .-......~~ -^~.,...-o.n-.-... -:_~_. ~~y~ i'~ fi-~ AFFIDAVIT AND ACKNOWLEDGMENT COIVIM0IVWEAL'TH OF PENNSYLVANIA, , COUNTY OF CUMBERLAND SS - We, CHRISTINA M. SMELTZER, ~ ~ ~~,~ --_ ~ ~ c ~ I-~~ S ~cv~~ , ~ and ~~~ ~ ~~~~~~ ,the Testatrix and the witnesses, res ectivel P Y, _ whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby ~;_. ,' ~ declare to the undersigned authority that the Testatrix signed and executed the instrument as her `, ' . ; Last Will and that she had signed willingly and that she executed it as her free and voluntary act for .,, l •':; ~,? the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the .., ~,; : ~. ; Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. J ``~ ~ ~~r l,~ 3~~~ , `~J' CHRISTINA M. SMELTZER i . , ;~,~ - Witness` ~s ~ C~' . `~`~~ ' '~ Witness ,~ '' Subscribed, sworn to and acknowledged before m CHRISTINA M. SMELTZER, ~;: :: Testator, and subscribed and sworn to before me by R (,~ and . ~ • ~ ~ b ,witnesses, this ~3Y~ da o 2008. _ ~~ Y Notary is COMMONWEALTH OF PENNSYLVANIA Notarial Seal Dana L -N~sernan Notary Public Lemoyne Boro, Cumberland Cotnty ~ Comm~sron E~ires Nov. 15, 2008 Member, Pennsylvania Assoclailon Of Noterles TO Register of Wills Offi Courthouse2 Cumberland County 1 Courthouse Square Carlisle, PA 17013-3387 SUBJECT: Estate of Christina M. Smeltzer No.21-09-00514 FROM JOHNSON, DUFF'n~e sEat Law& VNEIDNE Atto Y p,0. Box 109 Lemoyn 7fi1 X540 43 (717) Fax: 717 761-3015 DATE: August 10, 2009 _o nclosed for filing in the above-captioned Estate are the following: E 1. Original and copy of Inventory. 2. Original and copy of Inheritance Tax Rharges. filing 3. Check in the amount of $30.00, rovided. Thank you. Please forward the receipt to me in the envelope p - : ~~ ~, '~ J~ ~ ,'.J`'~~ J ~a ,~.- ~ ~ SIGNE~~ Cindy Hubler, Estate Administration ,,." ,~ lf) i :: ~ .rr - ~ ~. ~~ ~~~ ~ JJ 4 ` ~~ '~ C.! - ni ^~ ^ ^~ -~ t-- ~i~'`. ~ ~ C_ w ~' .. 1 ~-~_~ Q L- y .c ,, `- __ ~~ cV W p ~ • ~ _ c ~ ~~ ~~ __ ._~ ~ W ~ Up ~U ~ ~ M ~ Z ~ M = ~ ~ J _ ~~ ~ ~~~~ h r ~w~~ - ~ ~ - CO J F U ~ U •-