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HomeMy WebLinkAbout05-18-10J 1505607121 REV- I JOO EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Tazes County Code Year File Number PoBOx28oso1 INHERITANCE TAX RETURN 2 1 1 0 0 2 6 6 Harrisbure PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 9 9 1 6 1 3 6 1 0 6 0 8 2 0 0 9 0 9 2 4 1 9 2 4 Decedent's Last Name Suffix Decedent's First Name MI H E N N I N G R O B E R T W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI H E N N I N G H E L E N S Spouse's Social Security Number 1 6 4 3 0 3 1 0 1 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 QX 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required ® death after 12-12-62) 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 to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - TNIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number V I R G I N I A H H E N N I N G 7 1 7 6 5 7 7 7 7 0 Firm Name (If Applicable) S C A R I N G I & S C A R I N G I, P C First line of address 2 0 0 0 L I N G L E S T O W N Second line of address S U I T E 1 0 6 City or Post Office H A R R I S B U R G R 0 A D State ZIP Code ~_ P A 1 7 1 1 0 Correspondent's e-mail address: virginiaCaZ2sCarinailaw.com Under penal8es of perjury, I dedere that I have examined th's return, inducting accompanying sdredules and statements, and to the best of my kno 8 is true, correct and complete Dedaretion of preperer other than the personal representative is based on aN information of which preparer has any SIGNAT RE OF PEA ESPONSISLE FOR FILING RETrrRN ADDRESS J / LOlO 114 CAROL STREET NEW CUMBERLAND PA 17070 I URE OF PREPp ER~p/~THER THgN REPRESENTATNE ~II/t.r/~ Ar ADORE ~ ,,~ pID 2000 LINGLESTOWN RD, STE 106 HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505607121 1505607121 REGISTER OF WILLS USE ONLY ~~ c -,. a -~. -~ t m ~ -~ i, t,~ ~ , a - ,_ ' ~,_,, -- ~... ~ _ ~ ~ c 4 LL"~ 2Y _ r,~ ~ ~ ~; ~-.? gs J ~ 155607221 .REV-1500 EX Decedent's Social Security Number Decedent's Name: ROBERT W• HENNIN6 1 9 9 1 6 1 3 6 1 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1 1 3 2 0 7. 4 4 2. Stocks and Bonds (Schedule B) .................................. 2• 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... .. 5. • 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. ' 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property 1 2 3 9 $ 7 3 (Schedule G) ~ Separate Billing Requested ..... .. 7. • 8. Total Gross Assets (total Lines 1-7) .................... ..... .. 8. 2 5 6 0 3. 1 7 9. Funeral Ex enses 8 Administrative Costs Schedule H P ( ) ......... ..... 9. .. 7 1 5 8. D 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ..... .. 10. 7 8 4 • 7 9 11. Total Deductlona (total Lines 9 8 10) .................... ..... .. 11. 7 9 4 2. 8 8 12. Net Value of Estate (Line 8 minus Line 11) .................. ..... .. 12. 1 7 6 6 ~ . 2 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 0 0 an election to tax has not been made (Schedule J) ........... ..... .. 13. • 14. Net Value Subject to Tax (Line 12 minus Line 13) ........... ..... .. 14. 1 7 6 6 0 • 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.oo 1? 6 6 0. 2 9 15. 0. 0 ~ 16. Amount of Line 14 taxable at lineal rate X .0 _ ~ 0 ~ 16. 0• ~ ~ 17. Amount of Line 14 taxable Q Q Q 0 ~ ~ at sibling rate X .12 17. • 18. Amount of Line 14 taxable ~ ~ 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 Side 2 1505607221 155607221 ~. ~ ~ REV-1500 FCC Page 3 File Number Decedent's Complete Address: 21 10 o2ss DECEDENTS NAME ROBERT W. HENNING STREET ADDRESS 114 CAROL STREET CITY STATE NEW CUMBERLAND PA ZIP 17070 Tax Payments and Credits: t• Tax Due (Page 2 Line 19) (1) 0.00 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 InteresUPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2, Llne 20 to request a refund. 5. If Line 1 + Line 3 is 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 +SA. This is the BALANCE DUE. (3) 0.00 (4) 0.00 (5) (5A) 0.00 (5B) 0.00 Make Check Payable fo: REGISTER OF WILLS, AGENT _. ~~y .,~ ar, s:..vrf', x ~~a'b~. ..... ,... ~.~ ~ ~. n.. "x..*~ib2e"~F. ~.:i;Vd~ .."^..... ..........., x``..~,~ cr~`.v~s°~'c~^3~~.; 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 : ..................... .......... ^ Q 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 Decemtx'r 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................. .......... ^ ^X 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? ........................................................................:............... .......... ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ar,,, . 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 exemot 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-0ne 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-1503 EX + (6_ga) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER ROBERT W. HENNING 21 10 0266 All property joiMlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 452 SHARES OF VERIZON COMMUNICATIONS, INC. (DOD AVERAGE PRICE 13,207.44 PER SHARE $29.22) TOTAL (Also enter on line 2, Recapitulation) ~ ; (If more space is needed, Insert additional sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER ROBERT W. HENNING 21 10 0266 This schedule must be completed and flied K the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET a yes. ITEM NUMBER DESCRIPTION OF PROPERTY ir+cw~niEwwEOFn+ErwweFS~~EE.niEiRrannor~swrrooECEOErrtANn THE MIE OFTW118FER ATTACHACOPY OFTHE OffoFOR nEK ESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION pFAePUrrw r; TAXABLE VALUE 1. IRA ANNUITYWITH ALLIANZ LIFE INSURANCE CO. 12,395.73 100. 12,395.73 OF NORTH AMERICA; HELEN HENNING, SURVIVING SPOUSE SOLE BENEFICIARY (CONTRACT # 3899426) _ TOTAL (Also enter on line 7 Recapitulation) I E 12 395 73 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(10-OB) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ROBERT W. HENNING 21 10 0266 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. PARTHAMORE FUNERAL HOME 2,963.11 2. FUNERAL LUNCHEON 195.75 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: p, Attorney Fees 3. Famlly Exemption: (If decedents address is notihe same as daimanYs, attach explanation) 3,500.00 Claimant HELEN S. HENNING Street Address 114 CAROL STREET City NEW CUMBERLAND g~(e PA Zip 17070 RelatronshipofClaimanttoDecedent SURVIVING SPOUSE 4• Probate Fees REGISTER OF WILLS CUMBERLAND COUNTY 115.50 5 Accountants Fees 6. Tax Return Preparer's Fees 7. PUBLICATION OF ESTATE NOTICE IN THE SENTINAL 166.30 8. PUBLICATION OF ESTATE NOTICE IN THE CUMBERLAND LAW JOURNAL 75.00 9. FEES FOR PHOTOCOPIES, FAXES, POSTAGE, AND MILEAGE TO SCARINGI & SCARINGI, PC (ACTUAL FEES $62.43 + ANTICIPATED FEES $50.00) 112.43 10. FILING FEE TO CUMBERLAND COUNTY REGISTER OF WILLS FOR ESTATE INVENTORY 15.00 11. FILING FEE TO CUMBERLAND COUNTY REGISTER OF WILLS FOR INHERITANCE TAX RETURN 15.00 TOTAL (Also enter on line 9, Recapitulation) S 7.158.09 (If nare space is needed, insert additronal sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS ESTATE OF FILE NUMBER ROBERT W. HENNING 21 10 0266 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbureed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. WEST SHORE EMS (APRIL 16, 2009) 65.22 2. HEALTH SOUTH (3 BILLS APRIL ROOM CHARGES $11.00; JUNE ROOM CHARGES 50.57 FORM $17.00; DOCTORS' CHARGES $22.57) 3. WEST SHORE EMS (MAY i6, 2009) 65.22 4. SOUTH CENTRAL EMS (MAY 16, 2009) 75.00 5. EAST PENNSBORO AMBULANCE (TRANSPORTATION IN MAY2009 AND JUNE 2009) 90.00 6. QUANTUM IMAGERY 49.35 7. GOLDEN LIVING FINAL BILL 320.00 8. CENTRAL PA PULMONARY ASSOCIATES 35.62 9. CAMP HILL EMERGENCY PHYSICIANS 33.81 TOTAL (Also enter on line 10, Recapitulation) I S 784 79 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-0U) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT es I A l t ur FILE NUMBER ROBERT W. HENNINC, n~ ~n n~cc 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. HELEN S. HENNING Spousal 17,660.29 114 CAROL STREET NEW CUMBERLAND, PA 17070 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 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 15 NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S to more space IS OeeOea, IIISeft aooltional sheets of the same size) REV-1647 EX + (&-0p) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE SCHEDULE M FUTURE .INTEREST COMPROMISE FILE NUMBER ROBERT W. HENNING 21 10 0266 This Schedule Is appropriate only for estates of decedents dying after December 12,1962. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. Will ^ Trust ^ Other I. Beneficiaries NAME OF BENEFICIARY I RELATIONSHIP I DATE OF BIRTH I ~~~~~ AGE TO ^^` ~~ HELEN S. HENNING SPOUSE 6/3/1936 2. - 3. 4. 5. II. For decedents dying on or after July 1,1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exerdses such withdrawal right. ^ Unlimited right of withdrawal ^ Limited right of withdrawal III. Explanation of Compromise Offer: SURVIVING SPOUSE EXERCISING RIGHT TO APPOINT ENTIRE PRINCIPAL OF TRUST TO HERSELF. IV. Summary of Compromise Offer: 1. Amount of Future Interest .................................................. $ 5,264.56 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also indude as part of total shown on Line 13 of Cover Sheet) ...... $ 0.00 3. Value of Line 1 passing to spouse at appropriate tax rate Check One ^ 6%, ^ 3%, ^X 0% ................ $ 5,264.56 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One ^ 6%, X^ 4.5% ...................... $ 0.00 (also indude as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also indude as part of total shown on Line 17 of Cover Sheet) ...... $ 0.00 6. Value of Line 1 taxable at collateral rate (15%) (also indude as part of total shown on Line 18 of Cover Sheet) ...... $ 0.00 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Une 1) ..................... $ 5,264.56 (If more space is needed, insert additional sheets of the same size) _: ~ , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF PROGRAM INTEGRITY DIVISION OF lIiIRD PARTY LIABILfTY ESTATE RECOVERY PROGRAM PO BOX 8486 , HARRISBURG, PA 17105-0486 April 15, 2010 SCARINGI & SCARINGI VIRGINIA H HENNING ESQUIRE 2000 LINGLESTOWN RD STE 106 HARRISBURG PA 17110 Re: Robert Henning SSN: ###-##-1361 Dear Attorney Henning: Pursuant to your letter dated March 23, 2010, the Department of Public Welfare (DPW), Estate Recovery Program, has reviewed the information you provided regarding the above-referenced individual. It has been determined that this individual did not receive any type of assistance during the questioned period. Therefore, according to the information you provided, the Department's Estate Recovery Program will not seek any recovery from this estate. If your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, please advise us and provide any additional information that may affect a recovery by our Department. If you have any questions,. please feel free to contact me. Sincerely, ~- Y Vince A. Porter Recovery Section Manager (717)772-6604 ~~~k ill ~txt.~r ~.e~.t~rr~ertt OF ROBERT W. HENNING I, ROBERT W. HENNING, of 114 Carol Street, New Cumberland, Cumberland County, Pennsylvania, declare this to be mp last Will, hereby revoking all prior wills and codicils. FIRST: The eapeases of my last illness and funeral shall be paid from my estate. SECOND: I hereby give and bequeath, absolutely and in fee simple, to my spouse, HELEN S. HENNING; all my household furniture. and furnishings, books, pictures, jewelry, silverware, automobiles; wearing apparel and all other articles of household or personal use or adornment; provided that if my spouse dies before the thirtieth (30th) day following the day of my death, this gift shall lapse or be divested and I make said bequest to my children of my marriage to HELEN S. HENNING; living at the time of my death, to be divided among them as they shall agree. If they cannot agree for any reason, my Executor shall make the division and its decision shall be final. My Executor shall represent any minor child in any division of such property and shall deliver to the person standing in the place of a parent to such minor, withoat bond, such portion of -the minor's share as my Executor, after considering the minor's wishes, deems appropriate and shall sell the balance and pay the proceeds to my Trustees to be retained for the minor under Item , SIxTH hereof. T$IRD: The gift to my spouse in this Item is intended to give my estate the marital deduction effective Page 1 under the Interttal Revenue Code to reduce Federal estate tax. Any provisions in this Will which conflict with or fail of this intention shall be so reconciled or amplified as to accomplish this objective. If my spouse; HELEN S. HENNING; survives me, I direct that my Trustees; hereinafter named; hold; IN TRDST; an amount free of all taxes equal to the mazimum marital deduction allowable to my estate for Federal estate taz purposes; reduced by the aggre- gate marital deduction allowable for Federal estate tan purposes for other property or interests that pass or shall have passed to my spouse otherwise than under this clause and that qualify for the said marital deduction; and further reduced by an amount; if any; needed to increase my tazable estate to the largest amount that after allowing for the unified credit and any other credits available to my estate; will result in no Federal estate taz; and -pay the net income therefrom not less frequently than quarterly to my spouse for life. My spouse shall have the power to appoint all or any part or parts of the principal of this Trust to herself; her estate or any other person or persons. This power shall be exercisable by her alone and in all events by specific reference thereto in her Will; or by delivery at any time or times during her lifetime of a written direction to mp Trustees who shall there- upon make payment as she directs. My Trustee shall pay to her personal representatives from any unappointed principal the difference between all taaes; interest and penalties which they must pay by reason of her death and those which would be payable by them if such uttappointed principal were not tazable in her estate and shall add the balance of such unappointed principal to my residuary Trust. Page 2 .~u`~'ti'__ FOIIRTH: I give and devise the residue of my estate; real and personal; to my Trustee hereinafter named; IN TRIIST; as follows: (a) The net income therefrom shall be paid to my spouse; HELEN S. HENNIRG; for life. (b) Opon the death of the survivor of myself and my spouse; the income shall be paid to or accumulated for a class composed of my mother-in-law; HELEN C. STOKER; and my children from my marriage to HELEN S. HENNING; in equal or unequal amounts over a period of time until mp youngest child from my marriage to HELEN S. HENNING attains the age of twenty-three (23) years; or until my mother-in-law dies; whichever is the later event to occur. IIpon the death of my said mother-in-law; or upon my youngest child from my marriage to HELEN S. HENNING attaining the age of twenty-three (23); whichever last occurs; the principal and accumulated income shall be divided into three (3) equal shares. Thereafter: (i) One share shall be further divided into three equal parts; each part to constitute one-ninth (1/9) of the total principal held hereunder. One such part shall be paid to each of my living children from my previous marriage to RIITH J. HENNING; and one part shall be paid", per stirpes; to the living issue of each of my deceased children from my previous marriage to RIITH J. HENNING. (ii) One share constituting one-third (1/3) of the total principal hereunder shall be paid; per stirpes, to the living issue of each of my deceased children from my marriage to my spouse; HELEN S. HENNING. Page 3 .._- (iii) The net income from one share constituting one- third (1/3) of the total principal hereunder shall be paid to each of my living children from mq marriage to HELEN S. HENNING; for life, provided however; that each such child shall have the right to withdraw one-half (1/2) of his or her share of the principal when he or she shall attain the age of twenty-five (25) years and the remaining one-half (1/2) of his or her share when he or she shall attain the age of thirty (30) pears. The rights of withdrawal may be exercised from time to time in whole or in part and the said rights of withdrawal shall be cumulative. (iv) IIpon the death of any of my children born of my marriage to HELEN S. HENNING; who survive the survivor of my said spouse, my. aforesaid mother-in-law and myself; the principal from which he or she received income shall be paid to his or her surviving issue; per stirpes; or in default of such issue; shall be added to their brother's or sister's share; as the case may be, to be paid over or held in trust for said brother or sister as part of the share from which they receive income or to be paid over to the issue of said deceased brother or sister. (v) If no issue of my children born of my marriage to HELEN S. HENNING; survive the survivor of my said spouse; my afore- said mother-in-law and myself;. the remaining undistributed principal and accumulated income shall be divided into two equal shares .and one share shall be paid to my heirs who would be entitled thereto under the intestate Laws of Pennsylvania in effect at the death of the survivor of myself and my spouse; and the other share shall be paid to my spouse's heirs who would be entitled thereto under the intestate Laws of Pennsylvania in effect at the death of the Page 4 survivor of myself. and my spouse as if my spouse had then died intestate. g=gTg; Trustee may use principal of the Trust under Item THIRD hereof (marital deduction trust) only for the benefit of my spouse. with the foregoing exception my Trustee may use any other principal for the benefit of my spouse; my mother-in-law and my issue of my marriage to HELEN S. HENNING; . as Trustee deems necessary: (a) To meet the expense of any accident; illness or other emergency befalling any of them; (b) For maintenance, support and education; (c) To pay funeral expenses; including the cost of a grave marker and perpetual care of the grave. Anp principal used for the benefit of my issue shall be charged as an advancement from his or her family's share of the trust. Notwithstanding the foregoing; the power to consume; invade or appropriate-property for the benefit of my spouse and my mother-in-law and my issue shall be limited by ascertainable standard relating to health; education; support or maintenance within the meaning of subparagraph (a) of Section 2041 (b)(1) of the Internal Revenue Code of 1954 or any similar provision which may be in effect at the time of my death so that such power will not constitute a general power of appointment. Page 5 ~~ gigTg; I appoint my Trustee as Guardian to hold for minors X11 property payable by law to a guardian appointed by my Will and use the same for the minor's maintenance and educa- tion, either directly or by payment to any person selected to disburse it whose receipt shall be a complete acquittance therefor. All uaezpended income and principal shall be paid to the minor at majority. SEVENTH: No provision of this Will is intended to ezercise any power of appointment. EIGHTH: (a) All tazes; interest and penalties thereon payable by reason of my death with respect to property comprising my gross estate; whether or not passing under this Will; shall be paid from the principal of my residuary estate. Tazes on future interest map be prepaid. (b) All .debts i owe at my death and all ezpenses attributable to the administration of my estate; shall be paid from the principal of my residuary estate. NINTH: No interest of any beneficiary under this Will or any codicil hereto shall be subject to antici- pation or voluntary or involuntary alienation; and the personal receipt of such beneficiary shall be the sufficient and only dis- charge of my Ezecutor and Trustee unless otherwise prpvided herein. TENTH: In addition to powers given them by law, my Ezecutor and Trustee-and their successors and any guardian acting hereunder shall have the following discretionary powers applicable to all real and personal property held by them, effective without court order and until actual distribution: Page 6 , (a) To retain all property received by them including the stock of any corporate fiduciary acting hereunder; provided such property remains productive; (b) To invest in all forms of property without restriction to investments authorized to fiduciaries; so long as such investments are productive; (c) To join in any incorporation; partnership; recapi- talization; merger; reorganization or voting trust plan; to delegate authority with respect thereto; to deposit investments under agree- ments and pap assessments] and generally to ezercise all rights of investors;. (d) To compromise controversies;. (e) To exchange or sell for cash; property or credit; publicly or privately; or to lease; even for a term exceeding five (5) years or the duration of the trusts hereunder; without liability on the purchasers or lessees to see to application of the consider- ation; and to give options for these purposes without obligation to repudiate them in favor of a higher offer; (f) With respect to my residuary trust under Item FOIIRTH hereof; to allocate items of receipt or disbursement between income and principal as they deem equitable regardless of the character given such items by laws (g) To apply income or principal to which any bene- ficiary is entitled directly for his or her comfort; maintenance and support should they deem such beneficiary incapable of receiving the .same by reason of aqe; illness or any infirmity or incapacity; Page 7 or to pay the same to such person as they select to disburse it; whose receipt shall be a complete acquittance therefor; withoat the inter- vention of any guardian; (h) To borrow money; including the right to borrow from any corporate fiduciary acting hereander; and mortgage or pledge as security; (i) To hold investments in the name of a nominee; (j) To distribute in cash or kind or partly in each at valuations fixed by them; (k) To assume continuance of the status of any bene- ficiary with reference to marriage; divorce; illness; incapacity or other change in the absence of information deemed reliable without liability for disbursements made on such assumption; (1) To elect to value my gross estate for Federal estate tax purposes as of the date of my death or as of the alternate valuation dte as allowed for such purposes; and to claim as income tax deductions expenses that would otherwise qualify as estate tax deductions; (m) Eacept to the extent necessary in order that the trust under Item THIRD hereof qualify for the marital deduction allowable under the Internal Revenue Code; it shall not be necessary to segregate investments as belonging to a particular trust or share therein and all interests may be held in undivided form in a single fund from which proportionate distributions are made based on current reappraisals; and Page 8 ~ . (n) To undertake any and all acts deemed necessary and proper by it for the proper and advantageous management of any trust and the settlement of my estate. ELEVENTH: No amounts of money or property ezempt from Federal estate tax and received by any Trustee hereunder as a result of my participation in a qualified pension; profit- sharing, HR-10 or IRA plan as defined by the.Interual Revenue Code; shall be used in any manner to pay the taxes attributable to my death; or any of my debts or administration expenses incurred in administering my estate. Further; such proceeds shall be allocated to my residuary trust under Item FOIIRTH. TWELFTH: No fiduciary mho is a beneficiary of my residuary trust created in Item FOIIRTH hereof shall partici- pate in the exercise of any discretionary power to uae the principal thereof for the benefit of any person or to apportion or allocate items of charge or credit between principal and income of such trust. THIRTEENTH: In the absence of contrary proof; my spouse shall be deemed for purposes of this Will to have survived me. Any other beneficiary hereunder who dies at the same time as me; within ten (10) daps of me; or under circumstances wherein it shall be difficult or impossible to determine who died first; shall be presumed to have predeceased me. FOIIRTEENTH: If my spouse predeceases me; I appoint my sister and brother-in-law; VIRGINIA M. GROTHEN and CARL E. GROTHEN; or the, survivor of them; guardian of the person of my minor children. In the event either of them cannot act; my Page 9 ~M spouse's cousin and his wife; WILLIAM CIILLEN and INE2 CIILLEN; or the survivor of them; shall act in their place. FIFTEENTH: If my spouse survives me; she shall have the option to replace any corporate trustee acting hereunder; with a new corporate trustee with trust powers under the banking laws of the state in which she resides; to act as substitute Trustee. Such selection shall be accomplished by my spouse giving written notice to the present corporate trustee. SIFTEENTH: I appoint my spouse, HELEN S. HENNiNG; as Eaecutriz (hereinabove referred to as Executor) of; and my spouse; HELEN S. HENNING and COMMONWEALTH NATIONAL BANR; Harrisburg, Pennsylvania; Trustee under this my Will. No fidaciary acting hereunder shall be required to post bond or eater security in any jurisdiction. ggyE~ENTg; My Corporate Trustee shall receive compensation for the performance of its functions hereunder in accordance with its Schedule of Fees in effect from time to time during the priod over which its services are performed. IN WITNESS WHEREOF; I have hereunto set my hand and seal this ~ day of ~~~~ 19f~; to this and. the preceding nine (9) pages; and I have also placed my initials on each preceding page for better identification sad greater security. (SEAL) O E T ENN SIGNED; SEALED; PDBLISHED and DECLARED by the above- named Testator; ROBERT W. HENNING; as and for his Last Will and Testament; in the presence of us; who at his request, in his presence and in the presence of each other; have hereunto subscribed our names as witnesses: I Irr.-- ~~~ QUA Residing at go t,~,. I .~.. ~ti- L~ Cc.~.~„ (dc.~7.2 ~ I7 0 / / v~f-G_,: ,%~~-~~c~ Residing at ~~s,!t~~r~~ ,~~•/ fit.-.r.' ~lsr.~[.JL.Yt~ ~+ ~7G7~' ~~ ~. F^/( r . c i u I W ey < ,~. (~ } e> a ~.=~c i_ ~.~ N ~i~ ~~ ~~ ~ LL ~'6 • c"' ~ W ~ ,._ N ~s°~uNn `.~ 0 4 ~ a .~.a e ~M~.11 " .q ~~y o .~ ~~~ '~ -~ v 4h dpk 4 d Q V O u '~ O ~~-r .9 ~~ C ~ 4 0 ~ y~ TM 1~1 ^ 0 N _° _n . ~ 1 \' ( ~O J Q ~,~~~!) t ,~. ~S Marc A. Scaringi Melanie Walz Scariugi Virginia H. Henning* Frank C. Sluzis Debra R. Mehaffie Laurence C. Kress** Mazgazet M. Simok Megan E. Castor Keith E. Kendall *Also Admitted irs MD ** Also Admitted in AZ ~,~ ; Carin~i t .u~ `' carngi, P.c. A Full Service Law Firm www.scaringilaw.com 2000 Linglestown Road, Suite 106 Harrisburg, PA 171 l0 717-657-7770 717-657-7797 (fax) (Please reply to Harrisburg Office) May 17, 2010 Register of Wills Office Cumberland County Courthouse One Courthouse Square, Room 102 Carlisle, PA 17013 RE: Estate of Robert W. Henning No. 2010-00266 To Whom It May Concern: Mary Beth Lake Firm Administrator Dominic M,Fure Assistant Firm Adminstrator Mary L. Snyder Law Clerk Amanda L. Emerson Paralegal Tammy L. Kelly Pazalegal N~Ypo1'~ Office 14 S. 2nd Street Newport, PA 17074 Enclosed herewith please find three original- Inheritance Tax Returns, three original Inventories, three sets of Exhibits and a .Check in the amount of $30.00 representing the associated filing fee with respect to the above referenced estate. .Please clock in all of the documents, file the documents appropriately and return. at least one of each to my office in the enclosed envelope. If you have any questions or concerns, please do not hesitate to contact `my office. 'Thank you for your time and attention in this matter. V ry-truly yours, WV v Amanda L. Emerson Cc: Helen S. Henning, Executrix Enclosures: Inheritance Tax Return (3 originals) `~ 4 Inventory (3 originals). ~ ~ . ' . Exhibits (3 sets) ~,~ ~ Y . ~ !? Check No. 6048 ($30.00) ~n - _ , SASE. ~:U ;,~ oo `i, ~;. Q C'~ 4 'i_h s ~ C ,,. ~_, C,.. ~C7 ~ ~ ~ ~, ~ .,