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HomeMy WebLinkAbout12-02-09 (3)J 15o56u r~~~ - REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 9 0 4 ~, 0 _ Harrisburg PA '•7128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 2 2 0 1 1 2 0 0 4 1 2 2 0 0 9 1 2 0 8 ], 9 2 8 Decedent's Last Name Suffix Decedent's First Name MI V A N I E R J R G E O R G E K (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL. IN APPROPRIATE OVALS BELOW MI a 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 0 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election t) tax under Sec. 91 13(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Narne Daytime Telephgae Number '~~ r:s, S U S A N H C O N F A I R 7 1 7 7•:x)3 1 ~~ 8 3 / C- -' Firrn Name ilf Applicable) ' '° ~ I ~ -~ REGISTER OF3(VI~;; USE~OI~ILY R E A G E R & A D L E R P C ~ ~~ First line of address ~' ~. . 2 3 3 L f1 A R K E T S T R E E T - ; . ', ; ~-+ •• Second line of address ~ ~ City or Post Office State ZIP Code DATE FILED C A f1 P H I L L P A 1 7 0 1 1 Correspondent's a-mail address: SCONFAIRaREAGERADLERPC • 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 be~ief, it is 1:rue, 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 RESPONSIBLE FOR FILING RETURN ~ ~,~ r ~- DATE ADDRESS ;~ 25 N • 26TH STREET CAMP HILL PA 170],1, SIGNATURE OFj REPARER OTHER THAN REPRESENTATIVE DATE ~.~', ADDRESS ~=131 MARKET STREET CAf1P HILL PA 170],7, PLEASE USE ORIGINAL FORM ONLY L 7,505607],2], Side 1 1,5056071,21 ~; ~-r 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name: GEORGE K VANIER ~ JR 2 0 2 2 0 1 1 2 0 RECAPITULATION 1. Real estate (Schedule A 1 2. Stocks and Bonds (Schedule B) 2. 1 0 9 4 1. 5 7 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages & Notes Receivable (Schedule D) 4. 2 8 5 4 2 3 , 7 6 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5. 6. Jointly Owned Property !Schedule F) ^ Separate Billing Requested ..... .. Ei. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ..... .. 7. 8. Total Gross Assets (total Lines 1-7) g. 2 9 6 3 6 5. 3 3 9. Funeral Expenses & Administrative Costs (Schedule H) ....... ..... 9. 1 0 6 4 4 , 1 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10. 1 6 3 7 8 3 3 11. Total Deductions (total Lines 9& 10) ................... ...... 11. 2 7 0 2 2 4 5 12 Net Value of Estate (Line 8 minus Line 11) ................... ...... 12• 2 6 9 3 4 2 , 8 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ... 14. 2 6 9 3 4 2 8 8 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 91 ?6 (a)(1.2) X 0 0 0 0 15. 1E> Amount of Line 14 taxable . at lineal rate X .045 4 4 8 9 0. 4 8 1g 17. Amount of Line 14 taxable 2 2 4 4 5 2 4 0 at sibling rate x .12 1~. 1Z:1. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 18 19. Tax Due ........... ..........................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o. a o 2 0 2 0. 0 7 2 6 9 3 4. 2 9 o. 0 0 2 8 9 5 4. :3 6 Side 2 L 1505607221 1505607221 J 4EV-1500 EX Pz~ge 3 Decedenl:'s Complete Address: File Number 21 09 0410 DECEDENT'S NAME GEORGE K~~ VANIER, JR• __ _ __ STREET ADDRESS 2D N• 12TH STREET _ ____ CITY STATE ZIP LEMOYNE PA 17043 Tax Payments and Credits: ~. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit (1) 28,954 • 36 B. Prior Payments _ 2 7, D D D- O D C. Discount 1, 4 21.01 - Total Credits (A + B + C) (2) InteresUPenalty if applicable D. Interest _. E. Penalty Total InteresUPenalty (D + E ) If Line 2 is greater than Line 1 + Line 3 enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. If Line 1 + Line 3 ~s greater than Line 2 enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (3) (4) (5) (5A} 28,421•D1 D•DD _ D-DD 533.35 (5B) _ 533 • 35 Make Check Payable fo: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a retain the use or income of the property transferred : ................................................................. .... ^ b retain the right to designate who shall use the property transferred or its income; .......................... ^ .... X c retain a reversionary interest; or ........................................................................................... .... ^ ^X d receive the promise for life of either payments, benefits or care? .................................................. .... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................. ...... ^ 0 3. Did decedent own an "intrust 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 AN;iWER 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 dE:ath 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. §911 E (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, ar adoptive parent, or a stepparent of the chile 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-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHIERITANCE TAX RETURN F'.ESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER GEORGE K• VANIER, JR• 21 D9 D41D All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALISE AT DATE NUMBER DESCRIPTION Or DEATH 1. HARSCO STOCK BY MELLON SHAREOWNER SERVICES 1D,941.57 421.1437 X $2S•98 TOTAL (Also enter on line 2, Recapitulation) I $ 1 D , 9 41.5 7 (If more space is needed, insert additional sheets of the same size) KtV-1 bUtl tX + (6-ytl) COMMOPJWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN F:ESIDENT DECEDENT ESTATE OF FILE NUMBER GEORGE K• VANIER, JR• 21 09 D410 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. VANGUARD - INDIVIDUAL ACCOUNT 15,512.42 2• VANGUARD - IRA - NO NAMED BENEIFICIARY 50,524.13 3• E-TRADE SECURITIES LLC - IRA - NO NAMED BENEFICIARY 67,624.56 4• E- TRADE SECURITIES LLC - INDIVIDUAL ACCOUNT 138,987.78 5• MEMBERS 1ST FEDERAL CREDIT UNION - SAVINGS ACCOUNT 77.65 6• MEMBERS 1ST FEDERAL CREDIT UNION - CHECKING ACCOUNT 8,'726.31 7• ECUSTA CREDIT UNION - SAVINGS ACCOUNT 2,840.91 8• PERSONAL BELONGINGS _500.00 TOTAL (Also enter on line 5, Recapitu anon) $ 2 8 5 , 4 2 3 • 7 6 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN F;ESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER GEORGE K• VANIER, JR• 21 09 0410 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MUSSELMAN FUNERAL HOME 6,639.7,2 2• THOMAS FEDOR DEACON GRAVESIDE SERVICE 75.00 3• HOLY CROSS CEMETARY 900.00 2. 3. 4 5. 6. 7. 8• ADMINISTRATIVE COSTS: ?ersonal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees REAGER & ADLER, PC Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 2,500.00 Street Address City State Zip Relationship of Claimant to Decedent Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS Accountant's Fees Tax Return Preparers Fees LEGAL ADVERTISEMENT - CUMBERLAND LAW JOURNAL LEGAL ADVERTTSEMENT - CENTRAL PENN BUSINESS JOURNAL 376•x0 75.00 79.00 TOTAL (Also enter nn line 9. Recaoitulationl I $ (If more space is needed, insert additional sheets of the same size) • L C REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN F;ESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER GEORGE K• VANIER, JR• 21 09 0410 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MANOR CARE - MCHS CAMP HILL - NURSING HOME 13,D15.62 2• HEARTLAND PHARMACY OF PA- MEDS 1,236.88 3• WEST SHORE EMS - RESPOND/TRANSPORT 966.26 4• HIGHMARK RETIREMENT - REFUNDED THEM FOR OVERPAYMENT 416.97 5• REMOVAL OF PERSONAL BELONGINGS INTO STOAR UNIT 5DD•DD 6• CONNESTEE FALLS POA - ASSESSMENT 225.OD 7• UNITED STATED POST OFFICE - STAMPS b7.6D TOTAL (Also enter on line 10, Recapitulation) I $ 16 , 3 7 8 • 3 3 (If more space is needed, insert additional sheets of the same size) ~tV-1 X1;5 tX ~ (`J-UUI COMMON\NEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER GEORGE K• VANIER, JR• 21 09 0410 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. RICHARD VANIER Sibling 134,671.44 25 N• 26TH STREET CAMP HILL, PA 1,7011 2 ETHEL MARIE ROLLER Sibling 44,890.48 835 PENNSYLVANIA AVENUE LEMOYNE, PA 17043 3• MARGRET ANN SCOTT Sibling 44,890.48 2012 CLARENDON STREET CAMP HILL, PA 1,7011 4• MICHAEL GAVIN VANIER Lineal 44,890.48 904 N• CENTRAL AVENUE KNOXVILLE, TN 37917 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 27, o00 . D[ Discount: 1, 421 • ~y Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996:.. Penalty: S:AWPW1M4YiLLSVANIE~RG.WIL.DOC September 1 Q, 2008 ~; LAST WILL AND TESTAMENT `~ ,, - -- ~.-~ _ _ _ 4 '-._ ~~ OF - ` ~ __~ -t_ r., GEORGE KENNETH VANIER, JR. =; _s ~° - •_, c.n rte; I, GEORGE:; KENNETH VANIER, JR. of Lemoyne, Cumberland Counn~. Pennsylvania.. being of sound and disposing mind, memory and understanding, do hereby make, publish and declare thrys m~ Last Will and Testatnent, hereby revoking any and all prior Wills and Codicils thereto by me at anytime heretofore made. IDENTIFICATION OF FAMILY. I declarethat I am not married and I have one {1) child whose name is MICHAEL GAVIN VANIER. 2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executorto pay all the expenses of (1) a funeral ~:>r memorial service; (2) the internment of my remains, including the ;.osts of a gravesite. if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of. the gravesite. I further direct my executorto pay all of my debts that my executor in hi_ or her sole discretion may allow as claims against my estate. 3. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all of my tangible personal property of every kind and description, including, but not limited to, books, pictures. clothing. articles of household or personal use or adornment, household furnishings and effects, and auE.omotivevehicles and their accessories, but excluding any money, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of any trade or business, in substantiallyequalsharw, to RICHARD VANIER, MICHAEL GAVIN VANIER, ETHEL MARIE ROLLER and MARCTARE"T ANN SCOTT, as follows. I direct my F-xecutor to divide my tangible personal property into two pans. The first part shall contain all items that my Executor determines, after consulting with my children, to be of no present or future value or use to the above named beneficiaries. The second han shall contain the balance of the property. My Executor shall dispose of the first part by .;ale, abandonment. destruction, or gift to any charity or person. The proceeds of any sale shall be added ro mti residuary estate. All property in the second part I give to RICHARD VANIER, MICHAEL GAVIN VANIER, ETHEL MARIE ROLLER and MARGARET ANN SCOTT, in substantialh equal shares, to be divided among them as they shall agree. If no agreeme-tt is reached within ninety (90) days after my death, all property in the second part shall be divided among the beneficiaries in such manner as my Executor shall direct. The decision of my Executor shall be conclusive and binding on all persons interested in my estate. 4, DISPOSITION OF RESIDUARY ESTATE. All ofthe rest, residue and remainder ofthe propert~~ that I own at the time of my death, both real and personal, and of everykind and description, wherever situated. to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), I give outright and absolutely to as follows: Fifty percent (50%) to RICHARD VANIER and Fifty percent e~ ! ~' ~~ Geor e Kenneth Vanier. Jr. ~• S: aWPW I'~I~Vc'ILLSVANIER.;. WIL.DOC September IQ 2008 (50%) to be divided equally among MICHAEL GAVIN VANIER, ETHEL MARIE ROLLER. and MARGARE"T ANN SCOTT. POWERS OF ADMINISTRATION. ~.l Grant of Powers. My executor, in the administration of my estate. {my '°fiduciaries'') shall have the powers and authorities set forth in this Article ~. "These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court. These powers shall be supplementary to those conferred by law, including, but not limited to. those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. 5.2 Retention of Assets. My fiduciaries shall have the power to retain anv or all property of ~r~y estate or trust, however received and acquired, far so long as the~~~ deem appropriate. This power maybe exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately ;arge amount of the value of my estate invested in one type of property. ~.3 Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey anv property, of whatever nature, including real property, and wherever situated, that l may own at the time of my death, or that may come into my estate or into the trust corpw at or after my death. The sale, transfer, or conveyance may be by publi;; or private save, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate. including, but not limited to, the purpose of obtaining net proceeds to be distributed to my resiUual~~ beneficiaries. ~.4 Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate or in the trust corpus in preferred and common stocks, bonds, notes. common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and., generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law 1.or the investment of the funds. 5.5 Power to Borrow. My fiduciaries shall have the power to borrow money for anti purpose, for any periods of time, and on any terms and conditions as hey deem advisable (incl uding the power to borrow from any corporate fiduciary), and ba pledge, mortgage. or otherwise encumber any property in my estate or in the trust corpus to secure repayment of any loan, as well as the power to renew existing loam either as maser or endorser. ~.6 Power to Hold Property in Nominee Form. My fiduciaries shall have the po~~er to hold any property in the name of a nominee or in bearer form. /. 2 ~ ~,~~_~;~ -!~ _ ~,,,~ eorge enn t Vanier. Jr. ~~ 5:`.WPwM~JILLS~VANIERt.i.WIL.DOC 3eptembe~ 10, 2008 5.7 Distribution in Cash or in Kind. My fiduciaries shall have the power to _nlake distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shat l be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. 5.8 Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benef t of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. "The distributions or payments shall be made in any one or more of the following ways: directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (41 to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary- under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody of the person of the beneficiary. ~~here shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. 5.9 Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, car to liquidate the business on any terms as they deem appropriate. This power includes, lout is not 17mited to (1) the power to invest additional sums in any business. even to the extent that my estate or the trust corpus may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (21 the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem prop::r. 5.10 Employment of Agents. My fiduciaries shall have the power to employ and pay the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of ser<~ices as my fiduciaries deem advisable in the administration of my estate. 5.11 Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate or of the trust withou? the approval of any beneficiary or of the court, but subject to allowance or disallowance on the sc;ttlement of the final accounts of my fiduciaries. 5.12 Third Party Reliance. No person or corporation dealing with my executor shall be required to see to the application of any property paid or delivered tc~ my executor, or to 1 3 .~ /. ~~. ~-~ eorg Cenneth anier, Jr. S `.WVW iN~~'/ILLS\VANIERG. WIL.DOC September 1 Q 2008 inquire into either the authority of my executor to enter into an} transaction or the expediency or propriety of any transaction entered into by my executor. 5. l 3 Charitable Donations. In the event that any of my tangible personal property is donated to a charitable organization(s) then my fiduciary is instructed to use the value of said donation(s) as an inheritance tax deduction for any inheritance tax return which ma_v be required to be filed as a consequence of my death. 6. PAYMENT" OF DEATH TAXES. 6.1 Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes pati~able as a result of taxes assessed on property passing under this Will shall be paid from m~ residuary estate as a part of the expenses of the administration of t1-~e estate. 6.'' Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death shall be paid out of my residuary estate and shall not be deducted or col::ected from any beneficiary under this Will or other transferee. 7. EXECUTOR. 7,1 Appointment. I name, constitute, and appoint RICHARD VANIER as executor of m~ estate. If RICHARD VANIER shall not survive me, shall not serve as executor fur arly reason, or shall cease to serve as executor for any reason after appointment, ETHEL MARIE ROLLER and MARGARET ANN SCOTT shall act as co-executors in his place. 7.2 Bond Not Required. None of the individuals named in Section 7.1 shall be required to fum~sh a bond for the faithful performance of his or her duties as executor. 8. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this Will, in determining whether a person has survived me or another person, a person shall not be deemed to have survived me or another person if he or she. dies within (60) days of my death or of the death of the other person. 9. LIABILITY OF EXECUTOR. My executor shall not at any time be liable for mistake of law or of fact, or both law and fact. or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of~ the executor. hIv executor may, from time to time, consult with counsel with respect to the meaning, constn coon, and operation of this Will, particularly with respect to the appointments, allocations. and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. ,~ ~~ eor~e enneth Vanier..)r. s~ S' WPWiV~W1LLS\VANtERt~.WIL.DOC September 1 Q 2Q08 10. INTERPRETATION. 10.1 Successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms "executor" and '°trustee" shall be construed to mean any person acting as my executor, eo-executor, co-trustee, trustee, or administrator, as the case may be. 10.2 Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular. and the Bend=~r of personal pronouns shall be construed as either masculine, feminine. or neuter. 10.3 Headings. All headings used in this Will to describe the contents of each ankle. paragraph, or other division are provided for convenience only and sl~~all not be construed to be a part of this ~%Vill. 10.4 Governing Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this. my Last Wi11 and Testament, consisting of five (5) typewritten pales, the first four (4) of which bear my signature i~~ the margin for the purpose of identification, this ~~__'~ =day of `~-,,,;;.,=~,~„_ ; ~ , ?~~Og. __ GEORG KENNETH VANIER, JR Testator Signed, sealed, published and declared by the above-named Testator, George Kenneth Vanier, Jr.. as and for his Last Will and Testament, in the sight and presence of us, who, at his request, in his si~~ht and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. Witness ;~ , ..~.~ ~ '.J ~._..,__...--- t _` Lti.1.~~ ~~ Witness Address _ I ~1 S 1 ~ rv~ to { .. 1 ~-- ~ ~ . I ~ ~ --- Address s S:' WP~'I"~VJILLSVANIEK~ i.WIL.DOC September 10, 2008 COM?~10NWEALTH OF PENNSYLVANIA ) SS. COUNTY OF ~~,~ ~ ~ i~ ) I, GEORGE KENNETH VANIER, JR., THE TESTATOR, WHOSE NAME IS SIGNED TC° Tl-IE :FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIEDACCORDING TO LAW, DO HEREBY .ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLEDGED BEFORE ME BY GEORGE KENNETH VANIER, JR., THE ~~ESTATOR THIS i ~` " DAY OF~~ ~~' ~,.,~.-~,~ ,ZOOS. COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL LINDA H MILLER Notar}~ Public CI?Y OF HARRISBURr, DAUPHIN COUNTY My Commission Expires May 9, 2009 l- /(~~)//j `/7 ~ L~ GE0~2 KENNETH VANIER, .IR., TF. A'TOR ~~` _ie NOTARY PUBLIC COM1wIONWEALTH OF PENNSYLVANIA COU?~ TY OF SS. c. _' - WE, ~..~_., c~ ~-~ _ ( ~ _~;~ -~ c~,-~ AND ~~ .~ ~I ~. I-~ ~ b'~ i ~ l.z r' -- TTIE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAS' TIIE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL AND TESTAMENT; THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND ~~OLL NTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF L S IN TI-IE HEA.RING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND THA I' TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF 4GE, OF SCICJND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. .,, ~~'=~ __ SWORN OFD AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS % '` ~` DAY OF ----- ~., ~ {=~~,~., ~_ , 2008. t' 1, ~ ; . ~,'.' ~. ~"~~ ti- COMMONWEALTH OF PENNSYLVANIA -®® NOTARIAL SEAL LINDA H MILLER Notary Public C:7t OF HARRISBURG, DAUPHIN COUNTY M~, Commission Expires May 9, 2009