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HomeMy WebLinkAbout03-0572 PETITION FOR PROBATE and GRANT OF LETTERS Estate of '~L~-/'~)I~ .-C7'~ Z. ~a ?~,['" No. also known as ' ' " , ' To: Register of Wills for the County of ~ ~, m b ~,-/'-~ ~ in the Commonwealth of Pennsylvania Deceased. Social Security No. ?[ ~- d> ~j'- ~ The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut in the last wilt of the above decedent, dated and codicil(s) dated / ' named ,19 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in ~ t, ~.~ ~ ~ ~-/~ ~_,ad County, Pennsylvania, with h JO- iastfamilyorprir~ipalresidenceat / ,4Z///"~,,, /_)c7 _,~.?}7 ~ ~ (list street, number and muncipality) Decendem, then ~-'~ years of age, died /'~z~9,~7~/'~ ~1:9- ~',~,2_.- Except as follows, decedent did not marry, was not divorced and did nOt have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ .2 ~ tv 0 g> (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully presented herewith and the grant of letters theron. request(s) the probate of the last will and codicil(s) (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 3 COUNTY OF k[u.m~o._~,,~ . f ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed bef~. this Iq-'t~ day of - ,2003 t4} ' egster Estate Of ERNEST L BOYER , Deceased DECREE OF PROBATE AND GRANT OF LETTERS JULY 15, 2003 AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 7- 27-1999 described therein be admitted to probate and filed of record as the last will of ERNEST L BOYER and Letters TESTAMENTARY , in consideration of the petition on are hereby granted to M. RIITN RflYFR FEES Probate, Letters, Etc .......... $-.~, OO Short Certificates( ) .......... $ ~,00 ~v,~,m~i~~.~ $/~'. oo - $ lO.OD TOTAL ~ $ ~'l. O0 Filed .~..: t~.: ~ ......................... ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE LAST WI~LL AND TESTAHENT OF ERNEST L. BOYER KNOW ALL ~'IEN BY THESE PRESENTS, that I, ERNEST L. BOYER, currently of 12 Ridgeway Drive, Carlisle, Pennsylvania, 17013, being of sound and disposing mind and memory do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making null and void any and all former Wills and/or Codicils heretofore by me made. FIRST: ! direct my personal representative hereinafter named to pay all the expenses of my last illness and burial as soon as practicable after my decease. SECOND: ! hereby give, devise and bequeath, all property, real or personal, with a fair market value equaling the amount of the current unified transfer tax credit available to me, consistent with IRC §§ 20:[0 and 2505 unto THE ERNEST L. BOYER TRUST, dated the ~7 day of ~J~"~d~ ,1999, to be held, administered and distributed in accordance with the terms, covenants and conditions of said trust. ! further give my said personal representative authority and discretion to decide what property is so sheltered. THIRD: ! hereby give, devise and bequeath all the rest, residue and remainder of my estate, whether it be real or personal, and wheresoever the same may be situate, my wife, NI. RUTH BOYER, if She survives me for a period of thirty (30) days. If and in the event my wife, H. RUTH BOYER, predeceases me or fails to survive me for a period of thirty (30) days then and in that event ! do give, devise and bequeath the same in the following shares: a) b) Twenty-seven (27%) percent each unto my son, Kenneth E. Boyer and my daughter, .]oyce Anne Zavislak. Eight (8%) percent unto each of the following grandchildren: Karen L. Boyer, Kimberly .]. George, Kelly Anne Mason and Thomas A. Zavislak !!. c) Two (2%) percent unto each of the following great grandchildren: Casie L. George, Amanda Marie George, Madison E. George, Ryan K. Mason, Benjamin D. Mason, Andrew W. Mason, and Steffi A. Zavislak. !f and in the event any of my aforementioned beneficiaries shall not have attained the age of twenty-five (25) years, then and in that event that respective great grandchild's percentage shall be held by son, KENNETH E. BOYER, :~N TRUST NEVERTHELESS, to be held, administered and distributed in accordance with the following provisions: 1. The Trust Estate shall be administered in as many separate trusts as ! have beneficiaries under the age of twenty-one (21) at the time of my death, until all living beneficiaries have attained the age of thirty (30) years. During that time the net income of the Trusts shall be paid to, or applied for the benefit of, each of my said beneficiaries at such time and in such amounts as my Trustee, in his absolute and sole discretion, shall deem necessary for the support, welfare, maintenance and education of said beneficiaries. :In the event the income shall be insufficient to provide any beneficiaries with adequate maintenance, welfare, support and education, the Trustee may invade the principal of these Trusts, up to the whole thereof, for these purposes. PROV!DED, however, that payments of income or principal to a beneficiary pursuant to this paragraph shall not be taken into account in any later division of the Trust Estate into shares for distribution to my grandchildren or children of a deceased grandchild of mine. 2. The Trustee, in exercising his discretionary authority with respect to the payment of income or principal of the Trust Estate to any beneficiary, shall take into account any income or other resources available to such beneficiary from sources outside of these Trusts that may be known to the Trustee. The Trustee may accept, as final and conclusive, the written statements of the beneficiary receiving payment as to the availability of other income or resources, and the determination of the Trustee with respect to the necessity of making payments out of income or principal to any beneficiary shall be conclusive on all persons howsoever interested in these Trusts. 3. The Trustee shall accumulate and add to principal any net income of these Trusts not paid out in accordance with the discretion hereinabove confined in the Trustee. When a beneficiary reaches the age of twenty-one (2:~) years, the Trustee shall immediately distribute one-fourth (:~/4) of the principal of the respective Sub-Trust. Upon a beneficiary's attainment of the age of twenty-five (25) years, the Trustee shall distribute one-fourth (1/4) of the principal of respective Sub-Trust. Upon a beneficiary's attainment of the age of twenty-seven (27) years, the Trustee shall distribute one-fourth (1/4) of the principal of the respective Sub-Trust. Upon a beneficiary's attainment of the age of thirty (30) years, the Trustee shall terminate and the Trustee shall immediately distribute the balance the Sub-Trust Estate, including any earned but undistributed income or interest, to that respective beneficiary. 4. Tn the event a beneficiary of mine dies prior to the termination of these Trusts, the interest of such beneficiary in the Trust shall cease and the balance of said Trust shall be divided proportionately between the surviving beneficiaries; PROVIDED, however, that in the event such beneficiary leaves issue him surviving. If and in that event the Trustee may pay net income of the Trusts to, or apply net income for the benefit of, such issue of my deceased beneficiary in such amounts as my Trustee in its sole and absolute discretion may deem proper for support, welfare, and maintenance of such issue, and any such payments shall not be taken into account in the division of the Trust Estate into shares for distribution. 5. No beneficiary or remainderman of these Trusts shall have any right to alienate, hypothecate or encumber his or her interest in the principal or income of the Trusts in any manner, nor shall any interest of any beneficiary or remainderman be subject to claims of his or her creditors or be liable for attachment, execution or other process of law. 6. My said Trustee herein appointed shall have the following powers, in addition to those vested in it by law and by the other provisions of this Will. A. To accept distribution of any funds or property that may arise from my estate at my death in cash or in kind or partially in both as it may deem advisable. B. To buy investments at a premium or discount and to allocate such premiums and discounts between the principal and income as the said Trustee shall determine. C. To give proxies. D. To determine whether a receipt or disbursement should be allocated to principal or income or partly to each. E. To sell real or personal property at private or public sale at such price or prices as the said Trustee shall determine adequate at such time as the Trustee shall, in its judgment, deem to be for the benefit of the said Trustee without obtaining a leave of court. F. To pre-pay death taxes and remainders. G. To distribute hereunder either in cash or in kind as it shall determine for the best interests for the beneficiary. H. To execute and deliver all documents necessary or appropriate for the exercise of any of its powers. I. To invest said funds in any type of property or securities as the said Trustee may determine for the best interest of the said Trusts without in any way being limited to those securities or investments considered legal under the Laws of the Commonwealth of Pennsylvania. .]. To execute and deliver Deeds, conveyances, bills of sale, agreements and contracts of any nature whatsoever as the said Trustee shall determine to be for the best interest of the said Trusts. K. To borrow money from time to time for the purpose of carrying out the Trusts and the provisions thereof herein contained and to give mortgages, notes or other instruments of indebtedness as it may determine advisable for such purposes. ~[t being provided hereunder that the Trustee may in its discretion borrow such funds from its own banking department. L. To carry the securities of the said Trusts in the name of the nominee. M. To terminate the Trusts if, at the end of any accounting period, the principal balance thereof is $:~0,000.00 or less. LASTLY: ! hereby nominate, constitute and appoint my wife, I~!. RUTH BOYER, Executrix of this my Last Will and Testament. ~[f she should predecease me, or otherwise be unable or unwilling to serve or continue to serve in that capacity, then and in that event ! appoint my son, KENNETH E. BOYER, as alternate Executor hereunder. Ny Executrix/Executor hereunder shall have the following powers, in addition to those powers conferred by law: To dispose of any asset of my estate, including real estate at private or public sale at such price or prices as he/she shall see fit; to lease, encumber or option any portion of my estate; and to make distribution of my estate in kind, in cash, or partly in kind and in cash. No bond or other security shall jurisdiction. be required of my Executrix/Executor in any !N WITNESS WHEREOF, ! have hereunto set my hand and seal this -~,] day of .~---'~~ , 1999, to this my Last Will and Testament consisting of six (61 pages. Signed, sealed, published and declared by the Testator as and for his ~aast Will and Testament, in the presence of us, who in his presence and at his request and in the presence of each other, have hereunto subscribed our named as witnesses thereto. COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~' le~ :ss: I, ERNEST L. BOYER , the Testator/Testatrix whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the said instrument as my Will, that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn to and subscribed before me, the undersigned Nota~f/Public, by the said Testator/Testatrix, this ? 7 day of Notarial Seal David R. Thompson, Nortary Public Chester Hill Borough, Clearfield County My Commission Expires Nov. 30 2002 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CI~ :ss: We,, ~4~,~,~ ~e. ch~./,, and /~/~r~~'. _.~flK['i~2'~) ,the witnesses whose names are signed to the foregoing i~tr~Jm-ent, being qualified according to law, do depose and say that we were present and saw the Testator/Testatrix therein named sign and execute the said instrument as his/her Will, that he/she signed willingly and that he/she executed it as his/her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the said Testator/Testatrix signed the Will as witnesses; and that to the best of our knowledge the said Testator/Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to and subscribe.cl before me, the ~ndersigned Notary Public, by the said witnesses, this ,~ ? day of O'-~ ,1999. Notarial Seal David R. Thompson, Nortary Public Chester Hill Borough, Clearfield County My Commission Expires Nov. 30 2002 Name of Decedent: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) ERNEST L BOYER Date of Death: 08-19-2002 Will No. 21-03-572 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on : Name Address M RUTH BOYER 1 ALLIANCE DR APT 302, Carlisle, PA Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Signature Name Address Telephone ('7/~" ~:~f~:~j~-~,,~.eTt.~ - Capacity: __ Personal Representative Counsel for personal representative Cumberland County Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 7/08/2004 BOYER M RUTH 1 ALLIANCE DR APT 302 CARLISLE, PA 17013 RE: Estate of ERNEST L BOYER File Number: 2003-00572 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 8/19/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS CC: File Counsel Judge STATUS REPORT LrN-DER RULE 6.12 Name of Decedent: ~' ,'~..) ~-~ ~5 ~'~'- fl[- Date of Death: / ~ ~/~-.~ {/5<~' ~'~9~ .~ WillNo.: ,,7,~o.ff ~ 0o.5' Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No [] 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes _ No J~] b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes [] No ~ Date: Copies of receipts, releases, j oinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signature Name I ,,011;'/$' ldo-.. ~-- Address Telephone No. Capacity: [] Personal Representative [] Counsel for personal representative ~ 155610101 REV-1500 °` t°i_1°' ~ OFFICIAL USE ONLY PA Department of Revenue ~a County Cade Year File Number PO BOX f I28o6o dual Taxes INHERITANCE TAJC RETURN ~ ~~ ~ ,,-y- ~ ' Harrisbur PA 1 i28-o6os ~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 717-07-9816 08-1 9-2002 12-14-1915 Decedent's Last Name Suffix Decedent's First Name Ml Boyer Ernest L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Boyer ~ R Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 203-10-7275 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW i 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-E~2) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number oaf Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 {NFORMATION SHOULD .BE DIRECTED T0: Name Daytime Telephone Number Karen L Boyer 412-656-4644 First line of address 1001 Connor Road Second line of address City or Post Office State ZIP Code Pittsburgh PA 15234 REGISTER WALLS USELY ~~ ~7 ~ ~ - - "(~ ...-' ~ . r ~ L C7 . ::~a:~ Q _, _., _~ ~ ~ ..r-~ s. DAB FILED + GT ~ Correspondent's a-mail address: 1 '') -~ _ '~-r; . '., ~ ; Under penaltiees of perjury, 1 declare that t have examined this return, including accompanying schedules and statements, and tote best of my knowledge and belief, it is true, correct and complete. C1~edaration of preparer other than the personal representative is based on all information of+vhich preparer has any knowledge. ~NATU/~ PERSON RESPONSIBLE FOR FILING RETURN C)ATE ADDRESS SIG E OF PREPAR HER THAN REPRESENTATIVE C)ATE ____ ~.r~, _ /0~-30-10 ADDRESS ~ ~' 4 r1A~i l~ww.w~r Dtiwrl Dike~h~ ~rnh DA '~ ~+7~d ~~ PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610101 1505610101 J v J 1505610105 REV 1500 EX Decedent's Soaa~l Security Number Decedent's Name: 717-07-9816_ RECAPITULATION 1. Real Estate (Schedule A} ............................................. 1. ~ 2. Stocks and Bonds (Schedule B) .. . . . .................................. 2. 0 3. Closely Held Corporation, Partnership or Sote-Proprietorship (Schedule C} ..... 3. 0 4. Mortgages and Notes Receivable (Schedule D} ........................... 4. 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 0 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 0 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) O Separate Bitting Requested........ 7. 0 8. Total Gross Assets (total Lines 1 through 7) ............................. $. ~ 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) .............. 10. 0 11. Total Deductions (total Lines 9 and 10} ................................. 11. 0 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 0 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0 14. Net Value Subject to Taut (Line 12 minus Line 13) ........................ 14. ~ TAX CALCULATION -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 .O.r 0 15. 0 16. Amount of Line 14 taxable at lineal rate X .0 ~ 0 16• 0 17. Amount of Line 14 taxable at sibling rate X .12 0 17. 0 18. Amount of Line 14 taxable at collateral rate X .15 0 18• 0 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15(15610105 15056101D5 0 O J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME ____ _ ___ __ __ _ _ Ernest L Boyer ~ `~ ^ _`_______ STREET ADDRESS 1 Alliance Drive Apt 302______ ~_-__ ____.___-^_ ~ ~~~--------- CITY - ---- - _ Carlisle STATE PA Z!P 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, une 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. File Number E1) n Total Credits (A + B) ~2) __ 0 (3) n (4) ~ (5) 0 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 Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate censideration? ............................................................................................................... ^ ^ 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 aaount, 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. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers th or #or the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 benefiaary. For dates of death on ar after July 1, 20110: The tax rate imposed on the net value of transfers from a deceased child 21 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 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 benefiaaries is 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 12 percent [72 P.S. §9116(aK1..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. f... u,t t:y. TWILL AND TEST_~MENT y~~.~ ERNEST L. BAYER ..y =.-, KNO~IU ALL MEN BY THESE PRESENTS, that I, ERNEST L. BAYER, currently of 12 Ridgeway Drive, Carlisle, Pennsylvania, 17013, being of sound and disposing mind and memory do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making null and void any and all former Wilfs and/or Codicils heretofore by me made. FIRST: I direct my personal representative hereinafter named to spay all the expenses of my last illness and burial as soon as practicable after my deceasE~. SECOND: I hereby give, devise and bequeath, ail property, real or personal, with a fair market value equaling the amount of the current unified transfer tax credit available to me, consistent with IRC §§ 2010 and 2505 unto THE ERNEST L. BOYER TRUST, dated the ~. day of ~~ ..._, 1999, to be held, administered and distributed in accordance with the terms, covenants and conditions of said trust. I further give my said personal representative authority and discretion to decide what property is so sheltered. THIRD; I hereby give, devise and bequeath all the rest, residue and remainder of my estate, whether it be real or personal, and wheresoever the same may be situate, my wife, M. RUTH BOYER, if She survives me for a period of thirty (30) days. ]:f and in the event my wife, M. RUTH BOYER, predeceases me or fails to survive me for a period of thirty (30) days then and in that event I do give, devise and bequeath the same in the following shares: a) Twenty-seven (27%) percent each unto my son, Kenneth E. Boyer and my daughter, Joyce Anne Zavisiak. b) Eight (8G/o) percent unto each of the following grandchildren: Karen L. Boyer, Kimberly ~. George, Kelly Anne Mason and Thomas A. Zavisiak II. c} Two (2%) percent unto each of the following great grandchildren: Casie L. George, Amanda Marie George, Madison E. George, Ryan K. Mason, Benjamin D. Mason, Andrew W. Mason, and Steffi A. Zavisiak. If and in the event any of my aforementioned beneficiaries shall not have attained the age of twe;ity-five (25) years, then and in that event that respective great carandchild's percentage shall be held by son, KENNETH E. BOYER, IN TRUST NEVERTHELESS, to be held, administered and distributed in accordance with the following provisions: 1. The Trust Estate shall be administered in as many separate trusts as I have beneficiaries under the age of twenty-one (21) at the time of my death, until all living beneficiaries have attained the age of thirty (30) years. During that time the net income of the Trusts shall be paid to, or applied for the benefit of, each of my said beneficiaries at such time and in such amounts as my Trustee, in his absolute and sole discretion, shall deem necessary for the support, welfare, maintenance and education of said beneficiaries. In the event ~~he income shall be insuffrcient to provide any beneficiaries with adequate maintenance, welfare, support and education, the Trustee may invade the principal of these Trusts, up to the whole thereof, for these purposes. PROVIDED, however, that payments of income or principal to a beneficiary pursuant to this paragraph shall not be taken into account in any later division of the Trust Estate into shares for distribution to my grandchildren or children of a deceased grandchild of mine. 2. The Trustee, in exercising his discretionary authority with respect to the payment of income or principal of the Trust Estate to any beneficiary, shall take into account any income or other resources available to such beneficiary from sources outside of these Trusts that may be known to the Trustee. The Trustee may accept, as final and conclusive, the written statements of the beneficiary receiving payment as to the availability of other income or resources, and the determination of the Trustee with respect to the: necessity of making payments out of income or principal to any beneficiary shall be conclusive on all persons howsoever interested in these Trusts. 3. The Trustee shall accumulate and add to principal any net income of these Trusts not paid out in accordance with the discretion hereinabove confined in the Trustee. When a beneficiary reaches the age of twenty-one (21) years, the Trustee shall immediately distribute one-fourth (1/4) of the principal of the respective Sub-Trust. Upon a beneficiary's attainment of the age of twenty-five (25) years, the Trustee shall distribute one-fourth (i/4) of the principal of respective Sub-Trust. Upon a beneficiary's attainment of the age of twenty-seven (27) years, the Trustee shall distribute one-fourth (1/4) of the principal of the respective Sub-Trust. Upon a beneficiary's attainment of the age of thirty (30) years, the Trustee shall terminate and the Trustee shall immediately distribute the balance the Sub Trust Estate, including any earned but undistributed income or interest, to that respective beneficiary. 4. In the event a beneficiary of mine dies prior to the termination of these Trusts, the interest of such beneficiary in the Trust shall cease and the balance of said Trust shall be divided proportionately between the surviving beneficiaries; PROVIDED, however, that in the event such beneficiary leaves issue him surviving. If and in that event the Trustee may pay net income of the Trusts to, or apply net income for the benefit of, such issue of my deceased beneficiary in such amounts as my Trustee in its sole and absolute discretion may deem proper for support, welfare, and maintenance of such issue, and any such payments shall not be taken into account in the division of the Trust Estate into shares for distribution. S. No beneficiary or remainderman of these Trusts shall have any right i:o alienate, hypothecate or encumber his or her interest in the principal or income of the Trusts in any manner, nor shall any interest of any beneficiary or remainderman be subject to claims of his or her creditors or be liable for attachment, execution or other process of law. 6. My said Trustee herein appointed sha11 have the following powers, in addition to those vested in it by law and by the other provisions of this Will. A. To accept distribution of any funds or property that may arise from my estate at my death in cash or 'rn kind or partially in both as it may deem advisable. B. To buy investments at a premium or discount and to allocate such premiums and discounts between the principal and income as the said Trustee shall determine. C. To give proxies. D. To determine whether a receipt or disbursement should be allocated to principal or income or partly to each. E. To sell real or personal property at private or public sale at such price or prices as the said Trustee shall determine adequate at such time as the Trustee ;shall, in its judgment, deem to be for the benefit of the said Trustee without obtaining a leave of court. F. To pre-pay death taxes and remainders. G. To distribute hereunder either in cash or in kind as it shall determine for the best interests for the beneficiary. H. To execute and deliver all documents necessary or appropriate for the exercise of any of its powers. I. To invest said funds in any type of property or securities as the said Trustee may determine for the best interest of the said Trusts without in any way being limited to those securities or investments considered legal under the Laws of the Commonwealth of Pennsylvania. ). To execute and deliver Deeds, conveyances, bills of sale, agreements and contracts of any nature whatsoever as the said Trustee shall determine to be for the best interest of the said Trusts. K. To borrow money from time to time for the purpose of carrying out the Trusts and the provisions thereof herein contained and to give mortgages, notes or other instruments of indebtedness as it may determine advisable for such purposes. It being provided hereunder that the Trustee may in its discretion borrow such funds from its own banking department. L. To carry the securities of the said Trusts in the name of the nominee. M. To terminate the Trusts if, at the end of any accounting period, the principal balance thereof is $10,000.00 or less. LASTLY: I hereby nominate, constitute and appoint my wife, M. RUT~# BAYER, Executrix of this my Last Will and Testament. If she should predecease me, or otherwise be unable or unwilling to serve or continue to serve in that capacity, then and in that event i appoint my son, KENNETH E. BAYER, as alternate Executor hereunder. My Executrix/Executor hereunder shall have the following powers, in addition to those powers conferred by law: To dispose of any asset of my estate, including real estate at private or public sale at such price or prices as he/she shall see fit; to lease, encumber or option any portion of my estate; and to make distribution of my estate in kind, in cash, or partly in kind and in cash. No bond or other security shall be required of my Executrix/Executor in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of 1999, to this my Last Will and Testament consisting of six (6~ pages. t'' AL) Signed, sealed, published and declared by the Testator as and for his st Will and Testament, in the presence of us, who in his presence and at his request and in the presence of each other, have hereunto subscribed our named as witnesses thereto. f ^ ~~ ~._._..- COMMONWEALTH OF PENNSYLVANIA COUNTY OF C ( :ss: I, ERNEST L. BOYER ,the TestatorjTestatrix whose name is signed to the foregoing instrument, having been duly qualit~ed according to law, do hereby acknowledge that I signed and executed the said instrument as my Wili, that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. ..• Sworn to and subscribed before me, the undersigned Nota Public, by the said Testator/Testatrix, this day of '"'~ , 1999. Notarial Seat .~''"~~ David R. Thompson, Nortary Public --- Chester Hitl Borough, Clearfield County (~, . My Commission Expires Nov. 30 2002 COMMONWEALTH 0 PE NSYLVANIA COUNTY OF ~' / ;ss: We, x a~c,:~ ~~.~ c h a~ and r ,the witnesses whose names are signed to the foregoing inst ment, being qualified according to law, do depose and say that we were present and saw the Testator/Testatrix therein named sign and execute the said instrument as his/her 1Ni11, that he/she signed willingly and that he/she executed it as his/her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the said Testator/Testatrix signed the Wiil as witnesses; and that to the best of our knowledge the said Testator/Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. .~ ` ~~.-.~- Sworn to and subscribe before me, the ndersigned Notary Public, by the said witnesses, this ~ day of•~ , 1999. w ~r..•/ Notarial Sea{ David R. Thompson, NoctarY Public N.P. Chester Hill Borough. Clea~isttl Courny My Commission Expires Nov. 30 2002 r~ ~,~, NOTICE OF INHERITANCE TAX pennsylvania`i~- BUREAU OF INDIVIDUAL TAXES ~x'~~(~E~.OWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE ~1 INHERITANCE TAX DIVISION ~~~~~;`-?p.~p{i,0~~~;~ pND ASSESSMENT OF TAX PO BOX 280601 ~~- d'J l;,,,; '`,;~ ~,~; 4~J REV-1547 EX AFP (12-10) HARRISBURG PA 17128-0601 1}} ~ ~+~-%u { J ~`, 6 c~i DATE 08-08-2011 ESTATE OF BOYER ERNEST L CiLL.ilf\ ~~ DATE OF DEATH 08-19-2002 ORp~~~`~J ~..~~,~r FILE NUMBER 21 03-0572 KAREN L BOYER Cl~r'~8~~~-~~JU CO„ pp, COUNTY CUMBERLAND ACN 101 1001 CONNOR RD APPEAL DATE: 10-07-2011 PGH PA 15234 (See reverse side under Objeetdons) Awount Rewitted~--~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ---- ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ _ _____ -------------------- ----------------------- ______ REV-1547 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: BOYER ERNEST LFILE N0.:21 03-0572 ACN: 101 DATE: 08-08-2011 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) ,00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the uppor portion 4. Mortgages/Notes Receivable (Schedule D) of this form with your (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (B) _ .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchodule H) (9) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10)_ .DO 11. Total DeductYons 12. Net Valuo of Tax Return (11) .00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchodule J) (12) C13) .00 00 14. Net Value of Estato Subject to Tax . (14) .00 NOTE: If an assesswent was issued previously, lines 14, 15 and/or 16 17 18 d reflect figures that include the total of ALL , , an returns assessed to date 19 will ASSESSMENT OF TAX: . 15. Amount of Lino 14 at Spousal rate (15) .00 X 00 = 00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) DD x 045 = . 17. Amount of Line 14 at Sibling rate C17) nD X 12 ' .00 .OD 18. Amount of Line 14 taxable at Collateral/Class B ra te (18) .00 X 15 = 00 19. Principal Tax Duo . TAX CREDITS: C19)= .00 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID + IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.