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HomeMy WebLinkAbout03-11-10J 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 09 0741 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 146-18-5603 07/28/2009 02/18/1923 Decedent's Last Name Suffix Decedent's First Name MI Kramer Helene S_ (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 INAPPROPRIATE OVALS BELOW ~; - 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) °°~'" 6. Decedent Died Testate a 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received `.. 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0 : Name Daytime Telephone Number Peter J. Kramer (717) 571-4790 F Firm Name (If Applicable) ,,, ~ ~ REGISTER ~~LS USE -~? r 7 t T ~ ~' First line of address ~ { ,. 686 St. Johns Drive ~. _ ~~~ ~~' ~ t` , ~ `~ r Second line of address ~ ` "~~ ~ _' - -© --f .. r ...".~ t"1-1 City or Post Office ~ State ZIP Code _ DATE FILED Q ~~ -~-t Camp Hill PA 17011 Correspondent's a-mail address: pkramerlaW C~COmCaSt.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 complet claration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE N ONSIBL~FILIN~ RETURN DATE ry 03/02/10 ADDRESS 686 St. Johns Drive, Camp Hill, PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE AUUKt55 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number .~~ Decedents Name: Helene S Kramer ..... ..., .......... ... 146-18-5603 ~ ... _ .,. __. _~._. _ ..~._~...~ ...w... ~M,~..,.oa.. RECAPITULATION _. _ __ ...w4.a. _.M~~,. ~..~ .~ ... ~,.. ~ ~..... m . ,..~ 1. Real estate (Schedule A) . .......................................... .. 1. 235,671.85 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 0.00 3. Closely Held Corporation, Partnership or Sofe-Proprietorship (Schedule C) ... .. 3. 0.00 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 17,030.19 6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) °' ~ Separate Billing Requested...... .. 7. 0.00 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 252,702.04 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 16,552.01 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 5,733.70 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 22,285.71 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 230,416.33 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. .,..~M~. ......~. .._~...,.. _ .. 14. F._~~_~ 230,416.33 n..~~~ M. ~ .......w..~T...._ _ .... ..__.~ TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate x .0 45 230,416.33 16. 17. Amount of Line 14 taxable at sibling rate X .12 17, 18. Amount of Line 14 taxable at collateral rate X .15 1 g, 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 10,368.73 10,368.73 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 ` 0741 .... .....: DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Helene S Kramer 146-18-5603 STREET ADDRESS 825 Mandy Lane CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 10,368.73 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0 00 3. InteresUPenalty if applicable . D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0 00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. . Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 10,368.73 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 10,368.73 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 :................................................................................. ......... ^ b. retain the right to designate who shall use the property transferred or its income : ................................... ......... ^ c. retain a reversionary interest; or ................................................................................................................. ......... ^ d. receive the promise for life of either payments, benefits or care? ............................................................. ......... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ..................................................................................................... ......... ^ 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? ............................................................................................................... ......... ^ 0 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (11-OB} ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE _-- ESTATE OF FI~.E NUMBER Helene S. Kramer 2p09-00741 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is idefined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonajble knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 ~ 1825 Mandy Lane, Camp Hill, PA -Sold; See attached copy of Settlement Sheet TOTAL (Also enter on Line 1, Recapitulation.) I $ If more space is needed, insert additional sheets of the same size. PDF processed with CutePDF evaluation edition www.CutePDF.com 235,671.85 235,671.85 REV-1508 EX+ {6-98) t/ Y SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF ' FILE NUMBER Helene S. Kramer I 2009-00741 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule ~. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PNC Bank Checking Account ! 5 751.06 2 Charles Schwab Brokerage Money Market Account 6 377.58 3 PEBTF Health Insurance Refund 382.00 4 PA Treasury 2008 Property Tax Refund 300.00 5 Sale of Household Furniture 700.00 6 Erie Insurance Home Owners Policy Refund 163.00 7 1993 BMW 325 Coupe -Kelley Blue Book 2 875.00 8 Talbots Clothing Store Credit Card Refund 43.55 9 Miscellaneous Personal Property 300.00 10 Erie Insurance Auto Policy Refund 138.00 TOTAL (Also enter on line 5, Recapitulation) $ I 17,030.19 (If more space is needed, insert additional sheets of the same size) PDF processed with CutePDF evaluation edition www.CutePDF.com REV-1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT E5TATE OF FILE NUMBER Helene S. Kramer 2009-0071 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Neill Funeral Home, Camp Hill, PA 6 970.12 2 West Shore Country Club Luncheon Reception 1 853.33 s. Blooms by Vickrey Floral Arrangements 695.36 00 00 00 00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address City .State Zip Year(s) Commission Paid: 2. Attorney Fees 3,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 claimant Leonard J. Kramer, Jr. Street Address 825 Mandy Lane City Camp Hill State PA .Zip 17011 Relationship of Claimant to Decedent SOn 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Advertising Legal Notice Fees s PA Rev -1500 Filing Fee 00 00 00 00 330.00 188.20 15.00 TOTAL (Also enter on line 9, Recapiirulation) I $ 16,552.01 (If more space is needed, insert additional sheets of the same size) PDF processed with CutePDF evaluation edition www.CutePDF.com REV-151.2 EX+ (12-081 Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~~ i A i t yr FII LE NUMBER Helene S. Kramer 2 09-00741 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including un eimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 ~ Sara Todd Memorial Home -nursing home charges 12.25 2 Erie Insurance -Home Owners Insurance Premium Payment ~I 278.00 3 i Erie Insurance -Automobile Insurance Premium Payment ', 97.00 4 David Neumayer Home Repair 578,00 5 PP&L -Electric Bill 88 67 6 West Shore EMS ', 891.16 7 PA Water Company -Water Bill ~ i 84.41 8 Chase Credit Card Billing Statement i 1,235.81 9 Harrisburg Moving & Storage 374.00 10 Scott's Painting ' 1,474.40 11 Lawn Care & Maintenance ' 120.00 12 Car Repair & Transport 500.00 TOTAL (Als• enter on Line 10, Recapitulat on) $ 5,733.7 If more space is needed, insert additional sheets of the same size. REV-ills t=x+ ~I..t-na} ~ , Pennsylvania SCHEDULE ~ DEPARTMENT UFREVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF ', FILE NUMBER Helene S. Kramer 20o9-nm4~ NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECE ENT Do Not List Trustee() AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Mary K. Frederick, 5000 Culbreath Key Way, Apt. 1306 Tampa, FL 33611 Daughter 1 /5 2. Stephanie K. Garmirian, 1218 Potomac School Road McLean, VA 22101 Daughter ~ 1/5 3. Leonard J. Kramer, Jr., 686 St. Johns Drive, Camp Hill, PA 17011 Son 1/5 4. Peter J. Kramer, 686 St. Johns Drive, Camp Hill, PA 17011 Son ~ 1 /5 5. John F. Kramer, 14251 SW 71st Lane Miami, FL 33183 Son i 1 /5 NTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH i I i 18 OF REV-1500 COVERS EET, A APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS; A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. i i B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. I i TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SH ET. $ It more space is needed, insert additional sheets of the same size WILL OF HELENS S . FRAMER I, Helene S. Kramer, of 825 Mandy Lane, Camp Hill, Hampden Township, Cumberland County and Commonwealth of Pennsylvania, make this my st Will, hereby revoking any and all former wills or codicils made by me. ARTICLE ONE Payment of Last Expenses I direct my Executor to pay the expenses of my last illness and y funeral expenses as soon as may be convenient after my death. ARTICLE TWO Tangible _Personal Pronert I give my automobiles, household and personal effects, and other tangible personal property of like nature (not including cash or securities), together with y existing insurance thereon, to my children, in equal shares, if they survive me by sixty (60 days, in such shares or by such items as they may agree, or if they are unable to agr ,then said property shall be sold and the proceeds shall be added to my residuary estate for istribution thereunder. ARTICLE THREE Residue ~_ , I give the residue of my estate to my children, in equal shares, ' rovded that the- share of any child who predeceases me or dies on or before the sixtieth (0th) ~a~ follo~!~ng my death shall be distributed to his issue per stirpes living on the sixty-fist (61st)-d'ay ~~~~ following my death and in default of any such then living issue, such shames shall- be added to ' the share or shares for my other surviving children. - ~-~;~ ; _-.~ - . , __ _3--~ ,. .~ - , ~ - Ul Page 1 of 7 ARTICLE FOUR Trust for Minor Benefic~~ries If any beneficiary who is entitled to receive absolutely and free of trust a share of the principal of my estate or any trust created hereunder is under the age of twenty-one (21) years (hereinafter called a "minor"), the Trustee hereinafter named in Article Six of this Will is hereby authorized and empowered to hold and manage such share for tie benefit of such minor during his minority, but this authority shall be construed as a power only and shall not operate to suspend the absolute ownership thereof by such minor, nor to prevent the absolute vesting thereof in such minor. During the minority of any such beneficiary, the Trustee may accumulate all or any part of the net income from such beneficiary's share or pay so much thereof, together with such amounts of the principal of such beneficiary's share, as the Trustee in his sole discretion shall deem necessary or advisable for such beneficiary's health, support, maintenance and complete education. In the event that any such beneficiary should die during his minority, the Trustee is authorized, in his sole discretion, to pay part or all of such beneficiary's funeral expenses, and the remaining principal of such beneficiary's share as it is then constituted shall be paid to the persons entitled to such beneficiary's personal estate. ARTICLE FIVE Other Provisions Affecting Trusts Section 1. Disbursements to or for the Benefit of Minors. In the disbursement of funds directed to be paid under Articles Three and Four hereof to or for the use and benefit of any beneficiary who is a minor, the Trustee may make payment of the same to the guardian or such other person as may have custody of the person of that minor at the time such payments are made, but without liability on the part of the Trustee to see to the application of said payments by the payee, and the receipt of any such person shall be a full acquittance of the Trustee as to any amounts so paid, or the Trustee may make payment of the same directly to or for the benefit of such minor. Section 2 Accrued Income. Upon the death of any income beneficiary, any income accrued or received by the Trustee subsequent to the last income payment date shall be paid to the person or persons for whose benefit the principal. producing such income is continued in trust or to whom such principal is distributed under the terms hereof. Page 2 of 7 Section 3. Stock Dividends. Corporate distributions received in shares of the distributing corporation shall be allocated to principal, regardless of the number of shares and however described or designated by the distributing corporation. Section 4. Spendthrift Provision. During the continuance of any of the trusts created under this Will, the principal sums thus held in trust for the beneficiaries, respectively, and the net income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiaries, or any of them, now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and the beneficiaries under Articles Three and Four shall have no power to sell, assign, or encumber all or any part of the said principal sums or their interest therein respectively, or the net income thereof, or to anticipate the said net income. If any anticipation, assignment or transfer, whether voluntary or involuntary, or by operation of law, shall be made or attempted by or against any beneficiary under Articles Three and Four hereof, all further payments to said beneficiary of income or principal of the trust shall be suspended for such period of time or indefinitely (but in no case for longer than the term of the trust) as the Trustee shall determine and, in lieu of such payments, the Trustee may apply so much of the income or principal of the Trust, or both, as the Trustee may deem necessary for the health, support, maintenance and complete education of said beneficiary, and all income of the Trust not so applied shall, in the uncontrolled discretion of the Trustee, be accumulated and added to the principal of the trust fund at such time or times and the Trustee may deem proper. Section 5. Administrative Powers. My Trustee shall have the same broad powers of retention, sale, conversion, investment, reinvestment and distribution as are granted to my Executor under this Will, without in any way limiting the usual rights and powers vested in a Trustee. ARTICLE SIX Ti ,~ s Section 1. Trustee of Trusts. I appoint my son, Peter J. Kramer, as Trustee under this Will. If Peter J. Kramer is unable or unwilling to act or to continue to act as Trustee, I appoint Leonard J. Kramer, Jr, as successor Trustee. Any Trustee serving hereunder shall have the option to appoint as an additional or successor Trustee an individual or a corporate Trustee which is authorized to engage in trust business in the United States. If the corporate Trustee should be a party to a merger or consolidation, the resultant company shall become the successor corporate Trustee hereunder without notice to any other person. Page 3 of 7 section 2. Delegation of Powers by Individual Trustee. In the event a corporate Trustee is appointed as an additional Trustee, the individual Trustee shall have full power and authority to delegate from time to time to the corporate Trustee by an instrument in writing any or all of said individual Trustee's rights, powers and duties hereunder to the end and purpose that it may be enabled to act in all respects for both of the Trustees hereunder during the term of such delegation; provided, however, that such delegation shall be subject to revocation by the individual Trustee upon the delivery of written notice to that effect to the corporate Trustee. Section 3. Waiver of Bond. No Trustee hereunder shall be required to give bond for the faithful performance of duty in any jurisdiction. Section 4 Compensation and Expenses of Trustees. In the event a corporate Trustee is appointed, such corporate Trustee shall be entitled to receive annual compensation for its services in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. Any individual serving as Trustee hereunder shall also be entitled to receive compensation commensurate with his services rendered. Both the individual Trustee and the corporate Trustee shall be entitled to prompt reimbursement for all expenses incurred by them in the performance of their duties hereunder. ARTICLE SEVEN Executors Section 1. Executors of Mv~ ill. I appoint my son, Peter J. Kramer, as Executor of this Will. My said son, or any successor Executor, shall have the authority to appoint another individual or a bank as an additional or successor Executor, or to renounce her executorship in favor of another individual or a bank. If my said son is unable or unwilling to act or to continue to act as Executor of this Will, and a successor has not been appointed, I appoint my son, Leonard J. Framer, 7r., as Executor of this Will. Section 2. Waiver of Bond. No Executor hereunder shall be required to give bond for the faithful performance of duty in any jurisdiction. - Section 3. Power to Retain Assets . My Executor may retain as an investment without any duty of diversification, all property, real or personal, owned by me at my death. Section 4. Power to Invest. My Executor may invest and reinvest the principal held in trust, together with any income accumulated thereon, in such stocks, bonds, mortgages, Page 4 of 7 securities or other property, real or personal, as he deems advisable without being limited to the classes of securities or investments in which trust fiduciaries are authorized by law to invest trust funds. section 5. Power to Sell Real Estate. My Executor may from time to time sell any and all real estate held hereunder, at public or private sale, for such prices and upon such terms as he deems advisable, and may make, execute and deliver any deed or deeds therefor, conveying title therein in fee simple absolute, or for any less estate, to any purchaser or purchasers, freed and discharged of any and all trusts hereunder. section 6. Power to Deal With Assets. l~vly Executor may from time to time sell, exchange, lease, encumber, option or otherwise dispose of all or any portion of the assets held in trust in such manner and upon such terms and conditions as he deems advisable, and may make, execute and deliver deeds, mortgages, leases, assignments and other documents necessary to carry out any of the powers granted the Executor, and which shall specifically include the authority to grant leases which extend beyond the period authorized by law. Section 7. Power to Distribute in Kind. My Executor may distribute in cash or in kind, or both, and may allot different kinds of property to different shares, as he deems advisable, without respect to the income tax basis of such property, and such designations or divisions, including the values placed on such property for such purposes, shall be conclusive upon all parties. Section 8. Tax Elections. My Executor in connection with the making and filing of all income tax, estate, inheritance and other death tax, gift tax and other tax returns and paying of any such taxes, whether or not the liability for such taxes arises before, at or after my death, and in connection with the adjudication or settlement of liability for any such taxes, may make such elections, decisions, concessions and settlements, including extensions of time for the payment of any Federal estate taxes or other taxes due as he or she, in his or her uncontrolled discretion, may determine to be proper, without liability to any person thereby affected and without the necessity of having to make compensating adjustments. ARTICLE EIGHT Source of Payment of Taxes and Expenses All estate taxes, inheritance taxes, transfer taxes, and other taxes of a similar nature, including any interest or penalties thereon, payable by reason of my death upon or with respect to any property subject to any such tax, whether or not such property passes under this Will, and all debts, costs of administration and other proper expenses shall be paid by Page 5 of 7 my Executor out of the principal of that portion of my estate disposed of by Article Three, without reimbursement from or apportionment among the beneficiaries, recipients, or owners of such property. ARTICLE 1vII'dE Interpretation of Will Section 1, Singular and Plurals Use of Gender. Whenever used herein, the singular shall include the plural, the plural the singular and the use of any gender shall be applicable to all genders. Section 2. Definitions. (a) Child. Children, or Issue. Whenever the terms "child," "children" or "issue" are used herein, such terms shall include adopted children, regardless of the date of adoption, with full effect as if they were the natural children of the adopting parents. Such terms are also intended to include persons in gestation at any pertinent time under this Will, provided such persons survive birth by thirty (30) days. (b) Educgtion. Whenever the terms "education" or "complete education" are used herein, such terms shall include all tuition, travel, room, board and other costs and expenses related to preparatory, special, vocational, business, college, post-graduate, professional and other training. (c) Health. Whenever the term "health" is used herein, such term shall include all medical, dental, hospital and nursing expenses and expenses of invalidism. Section 3. Captions. The captions of articles and sections of this Will are for convenience of reference only and shall not affect the interpretation of this Will. Section 4. Governing Law. I hereby declare that I am a domiciliary of the Commonwealth of Pennsylvania and that the succession laws and other applicable laws of the Commonwealth of Pennsylvania shall control the interpretation of this Will and the ownership of any other property passing at the time of my death other than under this Will, and that no succession laws of any other nation or state shall have any applicability to this Will or the ownership of any other property passing at the time of my death other than under this Will. Page 6 of 7 IN WITNESS WHEREOF,. _I have hereunto set my hand and seal to the original of this Will on this i~~-- day of (~'~~-~-~~~ , 1993. .~ ~~..~,...~.-°~ ;~• /'/~~'-a-~~t../ (SEAL) HELENS S . I~RAMEIt . -~,= ~~ ~~- / ~~ Social Security I~Tumber Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will in the presence of us and each of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. ~) ) ~, ;~ -; Witness ~~ ` 9 ~ ~~ ~-~- i ~ ~ V~itness Page 7 of 7 ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ~ ss: COUNTY OF ~~h ~ ,n We, Helene S . Kramer, ~ ~ ((, a ~, ~~~; ~ J ~'S ~ and ~.c~ i _'~ . Sc~~`a~ 1-~ ; ~.~,F ~ ,the Testatrix and the witnesses, respectively, 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 signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Wi11 as witnesses and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. a H11e1',ene S . Kramer >? _.` i'l Witness ~' `J ~' ( ~ ~ ~1 ~ f ~itness SUBSCRIBED, sworn to and acknowledged before me b Helene S. Kramer, the Testatrix, and subscribed and sworn to before me by ~~G~~ ~, ~ r s ~--- and ~~i,, o((,; ~ ~ . ~,~~, ,(' ~-',i1C~~LC ~ ,witnesses, this ~ day of ,. , 1993. C ~, ~ ; ~--- Notary Public -----_ (Notarial Seal) ~~~~--~`------~-------~..~_...~- - - J ~ir~L S~r~~~ ~ir~,, Sl',ttlelllellt StSternent u.S. Department of Housin Ant g and Urbar, Deveiopm„ 3. Type Gf !oar, OME Approval No. 2502-0265 (expires i 1/30;2009) _ _ ___ _ $IFi;E 2. ~FmHF. 3. ^Conv. Unins. 6. Fite Number JvA. 5 ;=1Conv fns i 2009155MS 7. Loan Number i 5. tJlortgage Insurance Case fJumber it 1821324198 ,~ ~, ~~ ~ , C. Note. Items marked '(p.o.e.`" were paiC outsitle the closing; they are shown here for information purpcses and are not inciudetl .n the totals. T111eEXGfeSS Settlement System YARNING. It is a came to knowingry make false statements to the United States on this or any other similar form. Penalties upon conviction can include a fine and impnsonment. For details see: Title 1 B U. S. Cotle Secl~on '1001 and Section 1010. I Pflnted 1 2I10r2005 at 10:35 CEC D IJAt~SE OF BORROVdER Craig J. Collins and Amy J. Collins ADDRESS: N,h-?~ 0~ SELLER. Estate of Helene S. Kramer ADDR~SS ~. NAME o~ LEIJDER JP Morgan Chase Bank, N.A. ADDRESS: 3190 Fairview Park Dr. Ste.1 Falls Church VA 22042 G. PROPERTY ADDRESS: 825 Mandy Lane, Camp Hill, PA 17011 Ham den Townsh i1 SETTLEMENT AGENT: Mid State Settlement Services, LLC, Telephone: 717-432.7102 Fax: 717-432-1535 PLACE OF SETTLEh~1ElJT: 125 W. Harrisbur Street 2nd Floor, Dillsbur PA 17019 I SETTLEMENT DATE: 12!1612009 J. SUMMARY OF BORROWER' TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: _100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Contract sates rice 257 500.00 401. Contract sales rice 257 500.00 102. Personas Pro erl 402. Personal Prooert 103. Settlement charoes to borrower (line 1400) 12 811.78 403. 104. 404. 105 405. Adjustments for items paid by seller i n advance Adjustments for items paid by seller i n advance 106. Cit /town faxes 406. Cit Ifown taxes 107. Count ~ taxes 12116109 to 12/31109 25.67 407. County taxes 12116109 io 12131109 25.67 108. School faxes 12!16109 to 06130110 1 107.07 408. School taxes 12116109 to 06130!10 1 107.07 109. Sewer.rf rash - 4th Qtr. 12116109 io 12131109 24.11 409. Sewer/Trash - 4th Qtr. 12116109 to 12/31109 24.11 110. 410. 111. 411. 112 412. 120. GROSS AMOUNT DUE FROM BORROWER 271 468.63 420. GROSS AMOUNT DUE TO SELLER 258 656.85 200. AMOUNTS PAID BY OR ON BEHALF OF BOR ROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. Deposit or earnest mone 2 000.00 501. Excess Deposit see instructions) 202. Princi al amount of new loans 252 835.00 502. Settlement char es tc seller line 1400 18 069.00 203. Existin loans taken sub ect to 503. Exisiin loan s taken sub ect to 204. 504. Pa off of First Mort a e Loan 205. 505. 206. 506. 207 SELLER ASSIST 4 916.00 507. SELLER ASSIST 4 916.00 208. 508. 209. 509. Adjustments for items un aid b seller Adjustments for items un aid b seller 210. Cit Ifown faxes 510. Cii /town, taxes 211. Count taxes 511. Count taxes I 212. School taxes 512. School taxes 213. 513. 214. 514. 215. 515. ESCROWIEstate Return 11 783.60 216. 516. 217. 517. 218 518. 219. 519. 220. TOTAL PAID BYIFOR BORROWER 259 751.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 34 768.60 300. CASH AT SETTLEMENT FROM OR TO BORR OWER 600. CASH AT SETTLEMENT TO OR FROM SELLE R 301. Gross amount due from borrower (line 120 271 468.63 601. Gross amount due io seller line 420 258 656.85 302 Less amounts aid b /for borrower /line 220 259 751.00 602. Less reduction amount due seller line 520 34 768.60 303. CASH FROM BORROWER 11 717.63 603. CASH TO SELLER 223 888.25 SVeSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein is important lax information and is being furnished to the Internal Revenue Service, I! you are required to 61e a return, a negligence penalty or other sanction will be imposed on you if this Item is required to be reported and the IRS determines that it has not been reported. The Contract Sales Price described on line 40 ~ above constitutes the Gross Proceeds of this transaction. You are required bylaw to provide the settlement agent (Fed. Taz ID No: 71.0911067) with your correc; taxpayer identification number. f! you do not provide your correct Taxpayer identification number, you maybe suoject to evil or cnminaf penalties imposed bylaw. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer idenli(rcation number. TIN. SELLER(Sj NEW MAILING ADDRESS: S ELLER(Sl PI-ZONE NUMBERS SELLER(S) SIGNATURE(S). (Hj ~,~.w~s ec,twns ara cosoiete 'J.S DE?r,RTf,1EtJT OF HOUSING AND URBAN DEVELOPPAENT ~ SETTLEMENT STATEMENT L. SETTLEMENT CHARGES 700. TOTAL SALES/BROKER'S COMMISSION based on price $2; Division of commission (fine 7001 as follows: _ 7~i 7,600.00 to ERA•NRT, Inc. 702 5 7,550.00 to RFJMAX of Gettysburg 703 Commission paid at Settlement 704 Transaction Fee 800. ITEMS PAYABLE IN CONNECTION WITH LOAN File Number. 2009155MS TitleExoress Setiiemzni Sv 500.00 n 6.000 =15.150.00 ?AGE 2 ~inietl 12116r20C9 at 10:35 CEC PAID FROM i PAID FROM BORROWER'S ( SELLER'S FUNDS AT ~ FUNDS f;T SETTLEMENT SETTLEMENT 15,150.OD 801. Loan Origination Fee °~oJP Mor an Chase Bank N.A. LR 1.553.04 802. Loan Discount °b I 803. A raisal Fee 804. Credit Reaori 805. =food Cert. Fee to Quantrix LR 14.00 806. Mort a e A lication Fee to JP Mor an Chase Bank N.A. P.O.C. 395.00 Bu er 807. Tax Service Fee to 1st American LR 84.00 808. Processing Fee to JP Mor an Chase Bank N.A. LR 300.00 809. Underv,-riling Fee to JP Mor an Chase Bank N.A. LR 295.00 I 810. 811. I 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From 1211612009 to 01101!2010 (g7$ 34.6300 iday 16 Days LR 554.08 902. Mortgagz Insurance Premium for to JP Morgan Chase Bank, N.A. LR 4348.52 -~ 903. Hazard Insurance Premium for to Allstate Pro e & Casual Ins. P.O.C. 754.56 Bu er 904. 905. I 1000. RESERVES DEPOSITED WITH LENDER FOR 1001. Hazard Insurance 3 mo. n $ 62.88 Imo LR 188 64 1002. FAoriga e Insurance ma (a~ $ 362.38 Imo 7 1003. Citv Pro ert Tax mo $ /mo l 1004. Count Pro ertv Tax 12 mo. $ 48.81 Imo LR 585.72 1005. School taxes 7 mo. $ 170.93 Imo LR 1 196.51 I 1009. Aggregate Analysis Adjustment LR -747.11 0.00 ~ 1100. TITLE CHARGES 1101. Settlement or closing fee 1102. Escrow Service Charoe to Mid State Settlement Services LLC 50.00' 1103. Title zxamination 1 i 04. Title insurance binder I 1105. Document Pre aration 1106. Notar Fees to Carrie E. Cook 25.00 20.00 1107. Attorney's fees includes above items No: 108. Title Insurance to Mid State Settlement Services LLC 1483.88 I includes above items No: ~ 1109. Lender's Polic 252 835.00 - 1110. Owner's Poiic 257 500.00 -1483.88 ~ j 1111. 100 No Viol. 300 Survey, 900E to Mid State Settlement Services LLC 150.00 ~ 1112. I 1113. Closin SvcLtr to Mid State Settlement Services LLC 75.00 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recordin Fees Deed $ 64.00 Mort a e $ 80.00 :Release $ 144.00 1202. Cit (Count taxistamos Deed $2 575.00 ; Mort a e $ 2 575.00 1203. State Taxlstam s Deed $2 575.00 ; Mort a e $ 2 575.00 1204. Deed $ ; Mori a e $ ;Release $ 1205. 1300. ADDITIONAL SETTLEMENT CHARGES I 1301. Surve 1302. Pest Ins eclion l 1303. wire Transfer Fee to Mid State Settlement Services LLC 20.00 1304. Overni ht Mail to Mid State Settlement Services LLC 15.50 !, 1305. Doc. Derive Fee io Mid State Settlement Services LLC 35.00 1306. Add'I Brokera e Commission fo ERA-NRT, Inc. 165.00 307. Tar, Cert. Fee to Mid State Settlement Services LLC 25.00 1400. TOTAL SETTLEMENT CHARGES enter on lines 103. Section J and 502. Section Kl 12 811.78 18,069.00 HUD CERTIFICATION OF BUYER AND SELLER I have carefully reviewetl the NUD-1 lement Slalement and to the best of my knowledge and belie(, it is a true ana accurate statement of all receipts and or by rpE in (his lransachon. I iu r~e ify that aye received a copy o` the HUD-t Settlement Slalement. ~~~ tlisdursements mane on my account ~ ~ j ~ t E., , v WARNING. IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE The HUD-1 S UNITED STATES ON THIS OR ANY SIMILAR FORM PENALTIES UPON CONVICTION 1rar.saction. CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETAILS SEE TITLE tE: ettlement Statement I have caused or will wh" ~1 hay prepar ca• g the f nds to 1 ed is a Vue ana accurate account of this be disbursed in accordance with this s{@te en! U.S. CODE SECTION 100', AND SECTION 1010. ` ~ ~J SETTLEMENT AGENT: ( ~ DATE. TN ~a~c 3ica .*~ ac~.~ P~j ~ °~ a9~~-