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HomeMy WebLinkAbout11-16-09-~ REV-1500 1505607120 FJC (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year Fife Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 0 9 075(0 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 115145668 05162009 01081923 Decedent's Last Name Suffix Decedent's First Name MI PERSAK LOUISE A (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 ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa. Future Interest Compromise (date of death after 12-12-82) ^ 5. Federal Estate Tax Return Required ® g Decedent Died Testate ^ (Attach Copy of Will) ~ Decedent Maintained a Living Trust (Attach Copy of Trust) ~ - 8. Total Number of Safe De pOSit 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) ,C,ORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIONt SHOULD BE DIRECTED T0: rename Daytime Telephony Number RICHARD E. CONNELL ESQ. 7172328731 ''"~ Firm Name (If Applicable) ~~ "t BALL , MURREN & CONN ELL REGISTERr~ILLS US NLY`-~ • ~ c"'f i:7 ~ n ~ ,,, First line of address •~ µ„ ~ ~ `~ ~y 2303 MARKET STREET ~ ~~ ~ ~~- ~ _ r~ Second line of address ~~ ~ City or Post Office CAMP HILL .. r, .J~ DATE FILED ""~ State ZIP Code -= PA 17011 Correspondent'se-mail address: connell~bmc-law.net 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. DeGaration of prepares other than the personal representative Is based on all information of which prepares has any knowledge. c lA.~.~ ~'` _ Warren J. Persak I t ~ I l~ o ~ ADDRESS 13 Dewber Court, Mechanicsburg, PA 17055 SIGNAT E OF PREP,eRER THER PR TA DATE Richard E. Connell Esq. ~ ~ ~ / v ADDRESS 2303 Market Street, Camp Hill, PA 17011 1505607120 Side 1 1505607120 J J 1505607220 REV-1500 EX Decedent's Social Security Number Decedent's Nema: P E R S A K, L O U I S E A. 11514 5 6 6 8 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank De osits & Miscellaneous Personal Pro e P p rty (Schedule E) ................ 5. 5 0 0 . 0 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 2 6 , 0 2 5 . 5 7 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7, 1 1 , 0 9 5 . 8 9 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 3 7 , 6 21.4 6 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 12 , 2 5 6.17 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 12 , 2 5 6.17 12• Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 2 5 , 3 6 5 . 2 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .....:........................................... 13. 4 0 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 2 4 , 9 6 5 . 2 9 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 2 4, 9 6 5. 2 9 16. 1, 12 3. 4 4 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ..................................................................................................................... 19. 1 , 12 3 . 4 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 09 - 0756 Persak, Louise A. STREET ADDRESS 4833 East Trindle Road Room 573 CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p, Interest E. Penalty 975.00 51.32 Total Credits (A + B + C) (1) 1,123.44 (2) 1,026.32 Total InteresUPenalty (D + E) 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, enter the difference. This is the TAX DUE. q. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 97.12 (5A) (56> 9 7.12 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ^ x^ b. retain the right to designate who shall use the property transferred or its income :.................................... ^ x^ c. retain a reversionary interest; or .................................................................................................................. ^ ^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 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)]. 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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Persak, Louise A. 21 - 09 - 0756 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Personal Effects 500.00 TOTAL (Also enter on Line 5, RecapitulationQ, ~ 500.00 SCHEDULE F COMMNHERITANCETAXRETURNANIA JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Persak, Louise A. 21 - 09 - 0756 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT Warren John Persak 13 Dewberry Court Son A Harrisburg, PA 17055 JOINTLY OWNED PROPERTY: LETTER ITEM ~ FOR JOINT NUMBER TENANT DATE MADE JOINT Include name o~Ffina ciaTnatitutlon a pd bank account number or similar identifying number. Attach deed for jointly-held real estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1 A Schwab: Account No. 70297937 46,841.36 50% 23,420.68 2 A 01/31/1998 Members 1st Federal Credit Union 3,779.28 50% 1,889.64 i 173565-05 3 A II ~I i I ~ ~ i t I ~ i i 01/31/1998 i I i Members 1st Federal Credit Union 1,430.49 50% ( I i I I I 715.25 TOTAL (Also enter on line 6, Recapitulation) 26,025.57 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Persak, Louise A. FILE NUMBER 21 - 09 - 0756 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY InGude the name of the 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 EXCLUSIpN (IF APPLICABLE) TAXABLE VALUE 1 Members 1st Federal Credit Union 11,095.89 100% 11 095.89 IRA for Louise A. Persak i ~ I I , TOTAL (Also enter on line 7, Recapitulation) ' 11,095.89 ~, - COAMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT St:FEDULE H ~F~1y~~Ew72A~L.D~~EE~N~SyES~&- /~~LAr~1~F71 IW I IYG V~.h71 ~7 ESTATE OF Persak, Louise A. FILE NUMBER 21 - 09 - 0756 Debts of decedent must be reported on Schedule 1. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Malpezzi Funeral Home 9,545.97 2 Burial Fee 1,075.00 3 Reception 465.20 B. 1 DMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 2. 3. ~itY State Zip Year(s) Commission paid Attorney's Fees Ball, Murren 8~ Connell Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. 5. 6. 7. 1 Street Address City State Zip Relationship of Claimant to Decedent probate Fees accountant's Fees For final lifetime returns fax Return Preparer's Fees ~therAdministrative Costs ax Program for Decedent's Final Returns 540.00 500.00 100.00 TOTAL (Also enter on line 9, Recapitulation) 12,256.17 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sched~Ye H w~,~,,F~,u,~n,~er~alNF~ert~ses & /"1R~Y 1 ^1 Y~ aY~ ~lJ~~ ESTATE OF Persak, Louise A. FILE NUMBER 21 - 09 - 0756 2 Register of Wills Cumberland County -filing fees Inheritance Tax Return $15 Inventory $15 30.00 Page 2 of Schedule H REV-1 ti13 tJt+ (9.00) a a SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITAN T BENEFICIARIES CE AX RETURN RESIDENT DECEDENT ESTATE OF Persak, Louise A. FILE NUMBER 21 - 09 - 0756 NUMBER '; NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO DECEDENT SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) RECEIVING PROPERTY Do Not ust Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal j distributions, and transfers under Sec. 9116 (a) (1.2)] 1 ;Warren J. Persak Son I, 13 Dewberry Court Mechanicsburg, PA 17055 2 'Janice L. Neske Daughter 1056 Chedworth Circle Mahwah, NJ 07430 ,!Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover sheet II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Saint Joseph Church 200.00 2 Saint Joseph Church 200.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 400.00 LAST WILL AND TESTAMENT OF LOUISE A. PERSAK KNOW ALL MEN BY THESE PRESENTS, that I, LOUISE A. PERSAK, presently residing at 4833 East Trindle Road, Mechanicsburg, Cumberland County, Pennsylvania, do hereby make, declare, and publish this as my List Will and Testament, hereby revoking all former Wills and Codicils heretofore made by me at any time. PAYMENT OF EXPENSES I. Payment of Expenses. I direct that my Executor (Executrix), hereinafter named, shall have the power; but not the duty, to pay all my just debts, expenses of my .last illness, and funeral expenses from my estate as soon after my decease as shall be found convenient. GIFTS II. Specific Bequests: A. I give and bequeath to St. Joseph Home for the Blind, Jersey City, New Jersey the sum of Two Hundred ($200) Dollars. B. I give the sum of Two Hundred ($200) Dollars to St. Joseph Roman Catholic Church, Mechanicsburg, Pennsylvania to have Masses- offered for the repose of my soul. C. I give and bequeath to my daughter, JANICE L. NESKE, all of my jewelry. D. I have not included monetary gifts for my sisters, MARIE FRANCE or JANET O'MOORE, not however out of any lack of concern for them. I do wish to express my deep affection for each and my gratitude for the support, love and concern which they have displayed for me during our lives. III. Personal and Household Effects: I bequeath my household aid personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon to be divided equally between my son, WARREN J. PERSAK and my daughter, JANICE L. NESKE. If either my son, WARREN J. PERSAK, or daughter, JANICE L. NESKE predeceases - ~j u..,c.-c~.~.. ~, . -1- me or dies within thirty-one (31) days after my death, leaving issue to survive him or her, said child's share shall be allotted to his or her then living issue, per stirpes, but in default of such issue, such share shall be added to the share of my other child. The costs of packing, shipping, disposing of, insuring or valuing said personal property shall be paid by my Executor (Executrix) as ari administrative expense of my estate. I may leave a written memorandum referencing certain items of my personal property and while the instructions therein are not legally binding, I express the hope that the personal representative and my beneficiaries named hexein will honor those requests. IV. Residu Estate. I give, devise and bequeath the rest, residue and remainder of my estate, whether real, personal or mixed, and of any nature whatsoever and wherever situated, specifically including that property held in trust over which I have a limited power of appointment under Paragraph 7(B)(3) of the Will of my father, John F. Burns, said trust being administered by Bankers Trust Company and do hereby exercise the power of appointment and direct that the principal of my share of the trust be paid over completely, absolutely, and free of tryst obligations pursuant to this Residuary clause, in equal shares to my son, WARREN J. PERSAK, and my daughter, JANICE L. NESKE, if the respective beneficiary survives me by thirty-one (31) days, but if not, then as further provided in this Paragraph IV. A. If my son, WARREN J. PERSAK, has predeceased me or dies within thirty-one days after my death, I give his share to my daughter-in-law, MICHELE, but if she has predeceased him or dies within thirty-one (31) days of m~ death, said share shall be distributed in equal shares to Warren and Michele's chilldren, CHRISTOPHER, BRYAN and KATHLEEN, but if any of them have predeceased, then to their issue, per stirpes and not per capita. B. If my daughter, JANICE L. NESKE has predeceased me or dies within thirty-one days after my death, 1 give her share to her daughter, JENNA. FIDUCIARIES V. Executor. I hereby nominate, constitute and appoint my son, WARREN J. PERSAK, Executor of this my Last Will and Testament. In the event that he ~''~ ~. ~ -2- should predecease, or decline the appointment, I appoint my daughter, JANICE L. NESKE, as Executrix. VI. Compensation of Executrix Any individual Executor (Executrix) is entitled to be paid for the fair and reasonable value of services rendered. Regardless of whether or not such individual chooses to accept such compensation, she (he) shall be reimbursed for all expenses incurred as a result of so serving. VII. Bond. No Executor (Executrix or guardian appointed hereunder) shall be required to give bond or enter security for the performance of his/her duties. ADMINISTRATIVE PROVISIONS VIII. Management Provisions. My Executor (Executrix) shall have, in addition. to the powers and authority conferred upon them by law, the following additional powers and authority: A. Sell/Lease. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time, and upon such terms and conditions as he/she shall deem wise. B. Retain/Invest. To retain and to invest in all forms of real and personal property, including common trust funds, mutual funds and money market deposit accounts regardless of any limitations imposed by law on investments by executors, or any principle of law concerning investment diveirsification. C. Title to Property. To cause any security or other property which may constitute a portion to be issued, held or registered in his/her owtn name, or in the name of a nominee, or in such form that title will pass by delivery.' D. Capital changes. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities- of which constitute a portion of my estate, and to take any action with reference. to such securities which, in the opinion of the Executor is necessary to obtain the benefilt of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to him/her as the owner of any securities constituting a portion of my Estate; to accept and hold as a portion of my Estate securities resulting from any reorganization, consolidation, readjustment, sale, conversion or subscription. E. Expense of Trust or Estate. To pay all costs, taxes, charges and expenses in connection with the administration of my Estate. -3- F: Allocate. To determine what is "income" and what is "principal" hereunder, and his/her decision thereon shall be final; and -to purchase securities at a premium or discount, and to apply or charge said premium or discount against income or principal as the Executor (Executrix) may determine. G. Borrow. To borrow money from any person, firm ~or corporation, for the purpose of protecting and preserving or improving my Estate hereunder; to execute promissory notes or other obligations for amounts so borrowed. IX. Beneficiaries Under 21 or Disabled. If any beneficiary hereunder becomes entitled to an outright clistribution .of income or principal and is (i) under the age of 21 years or (ii) in the Executor's opinion, disabled by ill.hess or other cause and unable to properly manage the funds: . A. Payments: As much of such income or principal as the Executor may from time to time think desirable for that beneficiary either shall be paid to him/her or shall be applied for his or her benefit; and B. Balance: The balance of such income and principal -- and the net income from those funds -- shall be kept invested and managed as a separate account for that beneficiary, with the funds paid to or for the beneficiary in accordance with the provisions of the preceding paragraph. When the beneficiary reaches the age of 21 or, in the Executor's opinion, becomes free of disability, as the case may be, the balance shall be paid to the beneficiary. If he/she dies before that time, the balance shall be paid to his personal representative. Any funds to be applied under this article. either shall be applied clirectly by the Executor or shall be paid to a parent or guardian of the beneficiary or to any person or organization taking care of the beneficiary. Funds applied for minors may also include distribution to a custodian selected and appointed by my Executor under the Uniform Gifts or Transfers to Minors Act of any state. The Executor shall have no further responsibility for any funds so paid or applied. X. Protective Provision: To the greatest extent permitted b~ law, before actual payment to a beneficiary no interest in income or principal shall be (i) assignable to a beneficiary or (u) available to anyone having a claim against a beneficiary. XI. Death Taxes: I direct that all transfer and inheritance taxes, state or federal, assessed because of my death, whether the funds, property or insurance proceeds to which such taxes are attributable pass under this Will or not, shall be paid out of the residue of my estate; that my Executor (Executrix) pays, or provides for payment of all such taxes at such time, or times, and in such manner as my Executor (Executrix) deems best. XII. Tax. Options. I authorize my Executor (Executrix) to exercise any options available in determining and paying death taxes in my estate. IN WITNESS WHEREOF, I, LOUISE A. PERSAH, the Testatrix of this, my Last Will and Testament, typewritten on six (6) sheets of paper which I have identified at the bottom of each page by my signature, hereunto set my hand and seal this ~ day of ~,,.~.~; , 2001. LOUISE A. PERSAK ~~ a ~~-~ -5- The preceding instrument consisting of this and five (5) other typewritten pages, each identified by the signature of the Testatrix, LOUISE A. PERSAK, was on this day and date there of signed, published and declared by, LOUISE A. PERSAK; the Testatrix therein named, as and for her Last Will, in the presence of us who, at her request, in her presence, and in the presence of each other have subscribed our names as witnesses. i ./~.2 c. 1~~,_~~ ~~~.~ ~~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND : I, LOUISE A. PERSAK, Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to lalvv, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~~~.~ LOUISE A. P~RSAK Sworn or affirm to and acknowledged before me, by LOUISE A. PERSAK, the Testatrix, this o? day of F~ , 2001. RICHARD E. CO L, ESQ. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, %~i..~,,.s ~Q. ~a~Ps~ ,and ~ar+~en :~ ! Er,~.k . ,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 Testatrix sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for, the purposes therein- expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or influence. ~~ Sworn and affirmed to and subscri ed to before me by jifoMab ~, ~y~rp~ and uJ,~ rr~+ T t~i~se.k ,witnesses, this a - day of /_,~,,~r~ , 2001. RICHARD E. CONNE ,ESQ. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS On this, the~~ay of , 2001, before me Gloria Coppersmith, the undersigned officer, personally appe d RICHARD E. CONNELL, ESQ., known to me or satisfactorily proven to be a member of the bar of the highest court of Pennsylvania and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the testatrix and witnesses. I have signed my name and affixed seal. (SEAL) - -' Not rv 'c . td07ARIAL SEAL GLORIA J. COPPERSMITH, Nc3t~ryl Pubic C H311 l3aro, Ct~r~asia~d G~uasEy MY Cammi~iorr irc~ Jttr~a 2t, ',2UA3