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Home My WebLink About10-28-10 (2)J 15056051058 REV-1500 EX (os-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year ' File Number Bureau of Individual Taxes -, f----- -w-~ -- ---- POBOX280601 INHERITANCE TAX RETURN 21 ~ 1~ Hanisburg, PA 1712t1~Ot301 RESIDENT DECEDENT, [ 0287 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth _ _._.~ } 202-20-6338 { 03/14/2010 06/17/1928 ~, .._._.~__ __ ~ r__~.____J ~ ..____.__._..,~..._. __~ Decedent's Last Name Suffix Decedent's First Name MI _..,____ Bigler € I {June ' I ~ ~ A , _ , __ _ (If Applicable) Enter 8urvlving Spouse's Information Bslow I~ Spouse's Last Name Suffix Spouse's First Name - MI ~ i ~ ~ i ~ c __ _ -- Spouse's Social Security Number ---~ ' _ I _ _ ' _ wr~ THIS Rau ~ _ .._I _ H ~H~ ~ __ __ REGISTER OF WILLS FILL IN APPROPRWTE OVALS BELOW O1b 1. Original Return t~ 2. Supplemental Return O 3. Remainder Re~urh (date of death prior to 12- 3-12j O 4. Umited Estate O 4a. Future Interest Compromise (date of O 5. Federal Es to TBx Return Required Decedent Dled Testate C'3b 6 death after 12-12-82) Total Num~ 8 Decedent Maintained a Living Trust O 7 er of Safe DeposR Boxes . . .~ . (Attach Copy of will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death C7 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach 3 . O CORRE8PONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION 8N U BE DIRECTED T0: Name Daytime Telepho a umber Douglas C. Yohe 620-24 ~ ~ (717) ~ 4 ~ ... _ _ _ __ _ ___ _ Firm Name (If Applicable) __._~..._ __m _ ~ REGISTER LS USE ~.N Ir Latsha Davis Yohe & McKenna, P.C. l _. ~ 'n ~ E~- ~ r- First line of address _, ~ s T .~, rn ~ :1700 Bent Creek Blvd ' ~7 ~ ~' _._..._________----------,____ _.._...__._~___ .._.____._._____.~ __i ~ ~ Second line of address __~ _..__.._.__~_._._ __ ~.~.._.___._. __ ~ -~ ~ Suite 140 µ . _. __ l St t ZIP C d I C11 i AT~ (?ICED ~ City or Post Office e a e o - ~ -_ Mechanicsburg _____. - ~ PA 17050 _~ r Correspondent's a-mail address: dyohet~Idylaw.COm I' Under penaifies of perjury, I dsdare that I have examined this return, including axompanying schedules and statements, and to the t o knowledge and ballet, it Is true, correct and comPkte. Declaration of preparer other than the personal representative is based on all infonnatbn of whbh pr pa has any knowledge. QF PERSOjd RESPONSIBLE FO FILING RETURN r'n ~ ~~, ~ 2 ADDRESS 88 Northview Drive, Mechanicsburg, PA 17050 j SJQNATlIRG.~F ~QAR~R O~ THAN REPRESENTATIVE I~(4T~''~,o ADDRESS - 1700 Bent Creek Blvd. Mechanicsburg, PA 17050 PLEASE Us 15056051058 IRIGINAL FORM ONLY i ~ Side 1 15056~5I,1058 i ~~ ~ ~ Q`"- ~~ 15056052059 REV-1500 EX Decedent's S~ciajl Security Number I~rs Name: June A Bigler ~ 202-20-63138, RECAPITULATION 00 0 1. Real estate (Schedule A) ............................................. 1. . 81 328 636 I 2. Stocks and Bonds (Schedule B) ...:................................... 2. ~ , . I 3. Closely Held Corporetion, Partnership or Sde-Proprietorship (Schedule C) ..... 3. ~~ 0.00 4. Mortgages & Notes Receivable (Schedule D) ............................. 4. ~ i ~ ' 0.00 ~. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. ' ~' 697,897.48 6. Jointy Owned Property (Schedule F) O Separate Billing Requested ....... 6. ~ I 137,278.78 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property Billi t O S t R d h l S d G 7 ~ ~~ I ` 0 00 j ' ng ........ epara e eques e ( c e u e ) . . , 8. Total Gross Assets (total Lines 1-7) .................................... 8. ', ', 1,163,813.07 9 h le H) & Ad i i V ti C t S d F l E 9 1 108 31 11 . ..................... xpenses m n a ve os s ( c e u unera s . , . 10. Debts of Decedent, Mortgage Liabilfties, ~ Liens (Schedule I) ................ 10. ', 3,749.46 , 11. Total Deductions (total Lines 9 & 10) ................................... 11. 14,857.77 I 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. ( i 1,148, 955.30 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which t be n m de (Schedule J) l ti t t h 13 ~ -,--,- ax an e ec on o as no e a ~~ ~~_ 14. Net Value 8ubjsct to Tax (Line 12 minus Line 13) ........................ 14. ~ ', 1,148,955.30 ~ TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES i 15. Amount of Line 14 taxable ', at the spousal tax rate, or I - ... _ .--- _ ..... _ . __..., transfers under Sec. 9116 k E ~ 16. Amount of Line 14 taxable at lineal rate X .0 _ ~ 16. ~~ + E 17. Amount of line 14 taxable ( i ~~ ~, at sibling rate X .12 i 17. ; ~ ~ ~ 1 B. Amount of Line 14 taxable ~ at collateral rate X .15 ~ 1,148, 955 30 ~ 1 g ~ ~ 172,343.30 19. TAX DUE ...............................................:......... 19.1 172,343.30 ~ ! 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 ~ I I ~ i1 it I 1505~0~~059 '~ '~ REV-1500 EX Page 3 Decedent's Complete Address: 21 10 0287 DECEDE S NAME DECEDENTS SOCIAL EC itITY NUMBER June A Bigler ' ' 202-20-6338 STREETADDRESS 88 Northview Drive CITY Mechanicsburg STATE ~ PA ', 21P 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPaymerds A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable D. Interest E. Penalty 164,000.00 (1) 172,343.30 i 8,617.17 Total Credits (A + B + C) (2) Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the d'dference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to rsqueat a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE 1. Did decedent make a transfer and: 172,617.17 273.87 a. retain the use or income of the property transferred :.......................................................................................... b. retain the right to designate who shall use the properly 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 benefidary designation? ........................................................................................................................ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE 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 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 [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requ filing a tax return are still applicable even if the surviving spouse is the only beneficiary, TE BLOCKS No a PART OF THE RETURN. use of the surviving spouse i spouse is zero (0) percent for disclosure of assets and 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 orlforthe 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)]. i 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-ha~f (~.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. §911 ~(a)k1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. !, REV 1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ! FI4E NUMBER June A. Bigler All property JolMty-owned with rlyht ofsurvivorship must be dl:closed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~• 8013.028 shares of Eaton Vance National Municipal I s . ,. 77,84,4.59 (Cusip # 27826L330) IC I __ Value per share = 9.67 ~~ Aoaued interest =158.61 '~ 2 _, _.:, ~: .. _ a~_ _ .. , ...:.. _ . ,. 700 shares of Nuveen Pa Prem Income Mun Fd 2 .., 8,908.55 (Cusip # 67061F101) -Value per share =12.6575 ~, ' i Accrued interest = 48.30 ', 3 6174.315 shares of Oppenheimer Pennsylvania 66,188.66 (Cusip # 683940100) __. 'Value per share =10.72 .,. ,- __ .. .,. 3 .. ,: .. ~. ,,, ~., . x> 4 _ ,. 1448.041 shares of Oppenheimer Pennsylvania 15, 508.52 . , (Cusip # 682940209) . . 'Value per share =10.71 I' ,.. _ '~I 5 '500 shares of Van Kampen PA Value Mun Income ,, .... _ 6,625.63 (Cusip # 921127108) ... , ,, Value per share =13.1763 I __. Accrued interest = 37.50 ~... .-: m _., ~~;.~.._ _ .:. .. .. Continued on Attachment. Total from attachment I~ I 153,760.86 TOTAL (Also enter on line 2, Recapitulation) s 328,636.81 (If more space is needed, insert additional sheets of the same size) Decedent's Name: June A. Bigler 202-20-6338 ATTACHMENT TO SCHEDULE B ITEM NUMBER DESCRIPTION. VA U$ AT DATE F'~DEATH 6 Bonds -Bank Commonwealth Norfolk, Va i 18,932.10 Cusi # 061602A 1 Face value = $18,000 Valuation = 105 i Accrued interest = 32.10 j 7 Bonds - Philadel hia Pa Auth for Indl 15,143.09 Cusi # 717818YP7 Face value = $15,000 Valuation = 100.531 Accrued interest = 63.44 8 Bonds - PPL Ener Su 1 , LLC NTS ISI ~ 33,334.17 Cusi # 69352JAM9 Face value = $30,000 Valuation = 110.081 I Accrued interest = 309.75 ~ 9 Bonds - Washin on Real Estate Invest 15,297.34 Cusi # 939671 AA 1 Face value = $15,000 Valuation = 101.6 Accrued interest = 57.40 10 309.223 shazes of Ca ital Income Builder Fund 14,858.65 Cusi # 140193400 Value er share = 48.05 i 11 287.059 shazes of Ca ital World Growth & Income 9,719.82 Cusi # 140543406 Value r shaze = 33.86 12 751.954 shazes of Fideli Balanced Fund N/L 12,677.94 Cusi # 316345206 Value er shaze = 16.86 13 163.732 shazes of Fideli Value Fund N/L 10,025.31 Cusi # 316464106 Value er share = 61.23 ~~ 137417 Decedent's Name: June A. Bigler 202-20-6338 14 824.501 shazes of Franklin Tem Teton Mutual 9,786.83 Cusi # 628380875 Value er shaze = 11.87 15 661.258 shares of Keel Small Ca Value Fund 13,985.61 Cusi # 487300501 Value er shaze = 21.15 Total ' $153,760.86 137417 REV 1506 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF June A. Bigler scN~ou~E E CASH, BANK DEPOSRS, ~ MISC. PERSONAL PROPERTY FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with right of survivorship must be disclosed on Schedule F. I I tM ' VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Akxount No. 1037128 50,251.74 Akxount Type: Bank Integrity Bank 3345 Market St. u> _.~ .~~ .. .~.a . _~.,.. .. a _._... . _,. Camp HiII, PA 17011 2' sAccount No. ,.. ~, ...... ~ ~~ ~ 50,371.36 ' , .. unt Type: Certificate of Deposit USAA Federal Savings Bank . _ 10750 McDermott Freeway - ,... ,,, 544 ~~ ..,, San Antonio, TX 78288-0 ~. _. ,.„. .. ..,... ,~ ~,: .' 3 . v..,. w ... ,_ .T .. ... .. ......r , _ ~ . , v Account No. 1710007285 68,440.51 _._ Akxount Type: Checking Graystone Bank I 112 Market St. _ .. . _ .. z. ,... _ .. , __ .~ :Harrisburg, PA 17101 _ .,. 4 Akxount No. 1730001805 Ty ~,y„ p ~ v, ..._.~n~. . a . ,n. ~< ~ r 124,852.66 ._ _ . .. ti. ~~„_ Account Type: Savings ~.. . . .A~ ... ._ ~~~. ~ .v ,.. Graystone Bank . . . .., ... I 112 Market St. Harrisburg, PA 17101 ', I I Continued on Attachment. Total from Attachment i, 403,981.21 TOTAL (Also enter on line 5, Recapitulation] b ', 697,897.48 (If more space is needed, insert additional sheets of the same size) Decedent's Name: June A. Bigler ATTACHMENT TO SCHEDULE E 202-20-6338 ITEM NUMBER DESCRIPTION VA AT DATE CbF DEATH 5 Account No. 3000100836 49,947.96 Account T e: Certificate of De osit Gra stone Bank 112 Market St. Harrisbur , PA 17101 I 6 Account No. 3000128178 ' 25,048.90 Account T e: Certificate of De osit Gra stone Bank 112 Market St. Harrisbur , PA 17101 7 Account No. 3000129620 150,310.68 Account T e: Certificate of De osit Gra stone Bank 112 Market St. Harnsbur , PA 17101 i 8 Account No. 5801529297 27,221.14 Account T e: Online Savin s Emi antDirect.com 13 Croton Ave. Ossinin , NY 10562 9 1997 Buick LeSabre value based on Kell Blue Book 2,785.00 10 2001 BMW 325I value based on Kell Blue Book 7,135.00 11 Cash balance 141,468.30 Account No. 17094637 Ra and James Financial Services, Inc. 4823 E. Trindle Rd. ~ Mechanicsbur , PA 17060 12 Cash balance I 64.23 Account No. 56610144 Ra and James Financial Services, Inc. ~ 4823 E. Trindle Rd. Mechanicsbur , PA 17060 Total I $403,981.21 137417 REV-15og EX+ (oi-io) Pennsylvania SCNEp~ILE F DEPARTMENT OP REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ~ ESTATE OF: E NUMBER: June A. Bigler If an asset beams iointly owned within one year of the decedents date of death, It must be roport qn Schedule 6. SURVMNG JOINT TENANT(S) NAME(S) ADDRESS ~ REp_ATIONSHIP TO DECEDENT A. Alice M. Martin _ . _ 88 Northview Dr. _ rind.... , .. ' Mechanicsburg, PA 17050 _ __ _ B. _ i I C. i I _. _ _._._..... _.. _ __ I _ .JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FDR )OINi TENANT DATE MADE ]DINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FlNANCULL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR >DINTLY HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET 9i OF D DENT'S EST DATE OF DEATH VALUE OF DECEDENTS INTEREST i. A. __ _ - ._~~ perty _._,8 Northvi~M ._ ~.,~_ _.. __. _ _ ~ _ , _. _ , .., ,. pro 8 ew Dr, Mechanicsburg, PA 17050 265,000.00 ~ 50' 132,500.00 (Value based on appraisal performed by Joel Hiles of Apex Appraisals, ... Inc., State Certification # RL-003479-L) t A. Graystone Bank, 112 Market St., Harrisburg, PA 17101 9,242.76 50 4,621.38 'Checking Acx;ount No. 1710008015 {, A. Susquehanna Bank, 9 E. Main Street, P.O. Box 1000, Lititz, PA 17543 314.79 50 157.40 Savings Account No, 251524738 _ _ i .TOTAL (Also enter on Line 6, Recapitulation) #' 137,278.78 Ir more space is neetletl, use atltlitional sheets of paper of the same size. __ _ _ - ~ REV-1513 EX+ (01-10) ~pennsyivania SCHEDULE ~ DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ' ESTATE OF: FILE NUMBER: June A. Bi ler RELATIONSHIP TO DECEDENT ' AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY Do Not List Trustee(s) I OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and trensfers under Sec, 9116 (a) (1.2),] 'i _ _ _.. _ .. 1• Alice M. Martin Collateral I I 100% 88 Northview Dr. _: _ ,_._ __ .. _ I, .Mechanicsburg, PA 17055 _ _ _. ... n w.. ,...._ ~.. _,~_...._~~_...~ .~.... _. .~n._~_r.W~.. .._~.~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 16 OF REV-1500 COVER SHEET, PPROPRIATE. II NON TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: ', _...., i „ 1. ~_ r,.~_ B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: ~~ i TOTAL OF PART II -ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV•1500 COVER SHEET. ~ If more space is needed, use additional sheets of paper of the same size Rcv-utt ent I1V-u9) Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE N M ER June A. Bigler ~, Deaderrt's debts mart be roported on Schedule I. ITEM I NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Hoffman-Roth Funeral Home & Crematory -for cremation, um '~ !, 2,566.77 2. _ Cum d be and V m n alle M o y e al Gardens for cremation grave openmg/closmg ..,_,.. .. ~.r~. ._ 85.00 .: e. __ ...._ _ __._ S _. ADMINISTRATIVE COST... ._ .__ ___~_._..~._. _~ 1. Personal Representative Commissions: ~ ~ 0.00 Name(s) of Personal Representative(s) Alice M. Martin li Street Address 88 Northview Dr. ~ I~ City .Mechanicsburg state PA zIP 17050 ~I Year(s) Commission Paid: z• Attorney Fees: Latsha Davis Yohe & McKenna, P.C. 6,000.00 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: Initial Filing & Short Certificates = 663 .50 1,026.54 Advertising = 363.04 5. Accountant Fees: 6, Tax Retum Preparer Fees: Patricia A. Rosendale CPA, LLC 255.00 ~• ___ Appraisal of real estate located at 88 Northview Dr., Mechanicstwrg, PA 17050 275.00 TOTAL (Also enter on Line 9, Recapitulati n) ; 11,108.31 it mere space is neeaeD, use aaaaionai sneers or paper or the same size. LAST WILL AND TESTAMENT OF JUNE A. BiGLER I, JUNE A. BIGLER, a resident of Silver Spring Township, Berland County, Pennsylvania, do publish and declare this to be'my Last Will and Testament, he~re~~}~e~-oking-all other prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. '~ (A) Family and Background Information. I am not married, an~ I ~iave no children. (B) Appointment of Executor and Trustee. I appoint my friend, ICE M. MARTIN, to act as my Executor. If she predeceases me, becomes incapacitated, resigns r does not complete the duties of Executor, then I appoint her son, BRIAN J. MARTIN, to t Ias my Successor Executor. The aforenamed persons aze all hereinafter referred to as "Executor" a~d they shall serve without bond and without being required to account to any court. The Ex .tor shall serve as Trustee of any trusts created under this Will. When acting as Trustee, the Ex ut'or shall have such powers as aze otherwise granted under this Will to the Executor. ~, SECOND: Funeral and Last Illness Expenses: Taxes. i (A) Expenses of Funeral and Last Illness. I direct my Execut r to pay my funeral expenses and the expenses of my last illness from my estate. (B) Taxes. I direct my Executor to pay any and all estate, inheritan , ~iccession, legacy, transfer and other death taxes or duties, by whatever Warne called, including y end all .interest and penalties thereon, imposed under the laws of any jurisdiction by reason of m death, upon or with respect to any and all property included in my gross estate for the purpose o s~rh taxes, whether such property passes under or outside of this Will, out of my residuary estate, 'tt~out being prorated or apportioned among or chazged against the respective devisees, legatees, ben fi~iaries, transferees or other recipients of any such property or charged against any property pass' g ~r which may have passed to any of them. The Executor shall not be entitled to reimbursement r any portion of any such taxes from any such person. TffiRD: Tangible Personal Property. Except for those items enum ted in the Letter of Instruction, I bequeath all my tangible personal property, including but no 'ted to clothing, jewelry, furniture, household furnishings, hausehold goods, personal effects, oltor vehicles and all othei similar articles which I own, and the insurance thereon, to my friend, I E M. MARTIN, and if she does not survive me, then to her issue, to be divided among them tb~y may select in as neazly equal shazes, per stirpes, as is practical. Tangible personal property s 1 ~at include: (1) any and all property used by me in any business, (2) cash on hand or on deposit anks, (3) stock or ~ ~ i, !~ ~ - ~~ r LAST WILL AND TESTAMENT OF JUNE A. BIGLER PAGE 2 securities, (4) any type of evidence of indebtedness and (5) any life, health or ccXdent insurance policies. Notwithstanding any other provisions in this Article THIRD, I may leav ai separate, dated and unsigned Letter of Instruction, which I shall place with this Will, containing ~ $ctions as to the ultimate disposition of certain items of my tangible personal property, and such $r of Instruction shall determine the distribution of such items. If there is any disagreement as to distribution, I direct my Executor to make and the decision of my Executor shall be final and binding. Any items not sel~ which my Executor considers unsuitable for my beneficiaries maybe distributed discretion of my Executor, and if sold, the net proceeds therefrom shall be adde my estate. Any such article allocated to a minor may, as my Executor deems as delivered to the minor or to any person to safeguard on behalf of the minor. Th of protecting, appraising, packing, storing, shipping, cleaning, delivering and distributed in this Article THIRD shall be paid as expenses of administering my sulch distribution, ct~d or any items ~r''sold in the sole l tp the residue of .viable, either be able costs all items esttate. FOURTH:. ['This ari:icle has been intentionally left blank.] FIFTH: Residuary Estate. (A) I give, devise and bequeath all the rest, residue and remainder of y gestate, of every kind and character, real, personal and mixed, tangible and intangible, and h~rever situated, including any lapsed or renounced legacies, devises or residuary bequests and ~ property over which I may have a power of appointment, to my friend, ALICE M. MARTIN, d if she does not survive me, then to her issue in equal shares, per stapes. (B) I have intentionally omitted my nephews, nieces and other under this Will. (G~ Whenever the Executor is directed to distribute any estate prop who is less than twenty-five (25) years old, the Executor shall hold such propf for the beneficiaryuntil helshebecomestwenty-five (25) years old, and in the me shall use such part of the income and principal of the separate trust as the Execu to provide for the proper health, maintenance, support and education of the beneficiary dies before becomingtwenty-five (2S}years old, the property then re trust shall be distributed to the beneficiary's issue in equal shares, per stirpes, of this paragraph. ~s beneficiaries to a beneficiary iti separate trust nhe the Executor 3~ns necessary i~ficiary. If the il~ing in separate j$ct to the terms ~a- LAST WILL AND TESTAMENT OF JUNE A. BIGLER PAGE 3 (D) Prior to final distribution of my estate, the Executor, in the Executor s giscretion, may make partial distributions to one or more beneficiaries or trusts. As a consequence tl~e executorship and any trusts created under this Will may exist contemporaneously. A distribu 'off may be made subject to any indebtedness or liability of my estate. SIXTH: Spendthrift Provision. No beneficiary shall have the po en to anticipate, encumber or transfer his interest in the estate in any manner other than by the v ikl exercise of a power of appointment. No part of the estate shall be liable for or charged with an dr~bts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by ~ creditor of a beneficiary. SEVENTH: Powers of Executor. In addition to such powers and duties as Imay have been granted elsewhere in this Will or by law, but subject to any limitations stated else h$re in this Will, the Executor shall have and exercise exclusive management and control of the taste and shall be vested with the following specific powers and discretion: I (A) In the management, care and disposition of the estate, the Execu r shall have the power to do all things and to execute such instruments as may be deemed n nary or proper, including the following powers, all of which maybe exercised without order o ox report to any court: (1) To sell, exchange or otherwise dispgse of any property at~~ time held or acquired hereunder, at public or private sale, for cash or on terms, witho t aGdvertisement. (2) To invest all monies in such stocks, bonds, securities, mortga eS, notes, choses in action; real estate or improvements thereon, and any other property as ~, Executor may deem best, without regard to any law now or hereafter enforced limi ' g investments of fiduciaries. (3) To retain for investment any property deposited with the (4) To vote in person or by proxy any corporate stock or others '' and to agree to or take any other action in regard to any reorganization, merger, consoli Limn, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bo d,' note or other security. I I,I ~ ~- LAST WILL AND TESTAMENT OF JUNE A. BIGLER PAGE 4 (5) To use attorneys, real estate brokers, accountants and employment is deemed necessary or desirable, and to pay reasonable c services. (~ To compromise, settle or adjust any claim or demand by or a to agree to any rescission or modification of any contract or agreement ('n To renew any indebtedness, as well as to borrow money, and t s~aure the same by mortgaging, pledging or conveying any property of the estate, inclu ' ~ the power to borrow from the Executor at a reasonable rate of interest. (B) Except as otherwise provided in this Will, in making distributions or for the benefit of any minor or other person under a legal disability, the Executo the appointment of a guardian but shall be authorized to pay or deliver the same t~ such person, to pay or deliver the same to such person without the intervention of or deliver the same to a legal guardian of such person if one has already been ap the same for the benefit of such person. agents if such .Sation for their the estate and ins the estate. the estate to d not require custodian of rdian, to pay ed, or to use (C~ In the disbursement of the estate and any division into separate sh e$, the Executor shall be authorized to make the distribution and division in money or in kind; orb tl~, regardless of the basis for income tax purposes of any property distributed or divided in kind, tk~e distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. (D) The Executor shall be authorized to lend or borrow, including the ght to lend to or borrow from my estate at an adequate rate of interest and with adequate securi ,and upon such terms and conditions as the Executor shall deem fair and equitable. (E) The Executor shall have discretion to disclaim on my behalf any t~rest, in whole or in part, in property passing (i) by intestate or testate succession, (ii) by inter 'vols transfer, (iii) by joint tenancy, (iv) from any life insurance policies, annuities or other accounts ding designated beneficiaries, "pay on death" beneficiaries or "transfer on death" beneficiaries, ( ) ulnder any trust, and (vi) from any other source. The Executor shall be authorized to execute an a ~priate writing and to perform all acts necessary to make a qualified disclaimer as defined by the vernal Revenue Code and regulations. I i I LAST WILL AND TESTAMENT OF 3UNE A. BIGLER PAGE 5 EIGHTH: Rights and Liabilities of Executor. No bond or other securit of any Executor. This instrument shall always be construed in favor of the vat omission by the Executor, and the Executor shall not be liable for any act or omi~ case of gross negligence, bad faith or fraud. Specifically, in assessing the investment, the overall performance of the entire estate shall be taken into accoi shall be entitled to receive reasonable compensation for services actually rendetE reimburse~cnent of reasonable expenses actually incurred on behalf of my estate. NIIVTH: Tax Elections. In determining the estate, inheritance and relating to my estate, the Executor's decision as to all available tax elections sl all concerned. In accordance with Internal Revenue Code §2632(a) (or its succ~ without regazd to whether a federal estate tax return is actually filed, the Exec much of the federal Generation Skipping Transfer (GST) exemption amount as generation skipping transfer which may occur under this Will. TENTH: Definitions and General Provisions. (A) Survival. Any beneficiary who dies within sixty (60) days after considered not to have survived me. (B) Other terms. The use of any gender includes the other gender, the singular or the plural includes the other. shall be required its of any act or idn except in the ~rp~riety of any .t.l The Executor tin my estate and oche tax liability b~ conclusive on ~r provisions) and shall allocate so fi~11y exempt any death shall be t}~e use of either (C) Captions. The captions set forth in this Will at the beginning. of the vat ious divisions hereof are for convenience of reference only and shall not be deemed to define or li ' ~ the provisions hereof or to affect in any way their construction and application. (D) Powers of AQpointment. By this Will, I exercise any powers of a~pd~intment which I possess at the time of my death. (E) Issue. In making a distribution to the issue of any person, th ~roperiy to be distributed shall be divided into as many shares as there are living children o tie person and deceased children of the person who left. children who are then-living. Each Iivi child shall take one share, and the share of each deceased child shall be divided amonghisthen-li ' g descendants in the same manner. A posthumous child shall be considered as living at the dea pf his parent. ;~, v ,, ~- LAST WILL AND TESTAMENT OF JUNE A. BIGLER PAGE 6 IN WITNESS WHEREOF, I, JUNE A. BIGLER, the Testatrix, have toy my Last Will and Testament, typewritten on seven (7) pages, including the Acknowledgment ~ Affidavit, set my hand and seal this 9`~ day of January, 2007. ~ I CG ° .i E A. BIGLER ~ Signed, sealed, published and declared by the above-named Testatrix, as and for er, Last Will and Testament, in the presence of us, who have hereunto subscribed our names leer request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each then. Each of us further declares that he believes the Testatrix to be of sound mind and memo 'The preceding instrument consists of this and six (6) other consecutively numbered typewritten p gel including the Acknowledgment and Affidavit. residing at Mechanicsburg, Mazk E. Halbruner, Witness o~ • ~" esiding at Boiling Springs, Penns lv~ni Cazol L. Frankland, Witness r ~ ` ACKNOWLEDGMENT-AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA . SS: COUNTY OF CUMBERLAND : The Testatrix and the witnesses whose names are signed and subscribed to !the attached or foregoing instrument, being first duly sworn and qualified accordingto law, do her by acknowledge,. depose and say to the undersigned authority, that the Testatrix signed and execu ed'the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or 'Tingly directed another to sign it for her; that she executed it as her free and voluntary act for th purposes therein expressed; thax each of the witnesses were present and saw the Testatrix si aid execute the instrument as her Last Will; that each subscribing witness in the hearing and si t ~f the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatri vVas at that time eighteen years of age or older, of sound mind and under no constraint or undue ' ce. 0 A. Bigler, T Mark E. Halbruner, Witness Carol L. Frankland, Witne Sworn to or affirmed, subscribed to, and acknowledged, before me by ~~ above-named Testatrix and witnesses, this 9~' of January, 2007. II Notary Public ,`,\rej 7'~r,~YVI~y~I~ ~' TI VV r .e ,~ • up.~ r ~, ~ ~ r.. ... ~,w r.e. r, ad ~ o~arsal yea! Traci L. S plgovic, Notary Public Lx.Mc~}me B ro, Cumberland COUaty "ulryr C~ommiss on expires Mar. 1S 2QQ8_ a ~ ~- ~_~_. • , , 4 ,~~'~ ~ ~ ~. ~ b' T~ '''`'"' Tax Parcel No. ,~~ C~~-~:~ E,T ~4~ DEED MADE the Z~ day of , 2003, ~~, BETWEEN MAX D. MARBAIN, an adult individual ("Grantor"), ',, ... AND _. -- JUNE A. BIGLER and ALICE M. MARTIN, as joint tenants with the right of uiFvivorship and not as tenants in common ("Grantee") ', WITNESSETH That the Grantor, in consideration of TWO HUNDRED THIRTY-TWO THOU~AIND FOUR HUNDRED SIXTY DOLLARS ($232,460.00), paid by the Grantee to the Gra~tcbr, the receipt whereof is hereby acknowledged, does hereby grant and convey to the Grar~te~, as joint tenants with the right of survivorship: ALL THAT CERTAIN lot or parcel of ground situate in Silver Spring Township, Cumberland County, Pennsylvania, being identified as Lot Nb. 125 on the Final Subdivision Plan for Evergreen Subdivision Phase 2 prepared by Hartman and Associates, inc. dated June 17, 1999, as subsequently revised and recorded in Cumberland County Plan Book 8~, Page 19 (the "Plan"), as more particularly described as follows, to wit: ' BEGINNING at a point on the northern right of-way line of Northview rive (50 feet wide), said point being on the dividing line between Lot 125 a dl Lot 126 as shown on the Plan; thence continuing along the said dividing li a, North 31 degrees 43 minutes 51 seconds West a distance of 100.00 f ~ to a point at corner of Open Space 10 as shown on the Plan; thence along Ol pen Space 10 North 58 degrees 16 minutes 09 seconds East a distance o 6 1:00 feet to a point on the dividing line between Lot 124 and Lot 125 as sh w h on the Plan; thence continuing along the said dividing line South 31 degr e $ 43 minutes 51 seconds East a distance of 100.00 feet to a point on then rt hem right-of-way line of Northview Drive aforementioned; thence continuin s lang same South 58 degrees 16 minutes 09 seconds West a distance of 6 .0 'feet to a point on the dividing line between Lot 125 and Lot 126, said point be ing the point and place of BEGINNING. ~~, ~I ~~~k .t'F ~~~ ~~~~4~~ 4 ~~ i. ~~ ____ BEING LOT 125 and CONTAINING 6,000 square feet or 0.1377 acres. BEING part of the same premises which Janet K. Hess and Jane D. Hess, Co-Executrixes under the Last Will and Testament of Charles R. Hess; and Dorothy R. Hess, surviving spouse of Charles R. Hess, by deed dated October 17, 2000 and recorded in Cumberland County Deed Book 232, Page 647, granted and conveyed unto Max D. Marbafn, Grantor herein. TOGETHER with the Allocated Interest appurtenant to the Lot as more particularly set forth in the Declaration of Covenants and Restrictions for Evergreen Phase 2, A Planned Community dated September 20, 2009 and recorded in Cumberland County Miscellaneous Book 681, Page 2999, together with all amendments thereto (the "Declaration"). UNDER AND S11E1ECT to terms and conditions set forth in the Declaration, to aU other. covenants, conditions, restrictions, rights-of-way, easements and agreements of record and to matters which a physical inspection and survey of the Lot would disclose. THE GRANTEE, for and on behalf of the Grantee and the Grantee's heirs, personal representatives, successors and assigns,. by the acceptance of this deed, covenants and agrees to pay such charges for maintenance, repair, replacement and other expenses in connection with the Common Facilities, as may be assessed against him, her, them, it, or against the said Lot, from time to time by the Executive Board of the Evergreen Phase 2 Homeowners Association in accordance with the Pennsylvania Uniform Planned Community Act, 68 Pa. C.S., 5101 et seq. (the "Act"), and further covenants and agrees that the Lot conveyed by this deed shall be subject to a lien for all amounts so assessed except insofar as Section 5407(c) of the Act may relieve a subsequent Lot Owner of liability for prior unpaid assessments. This covenant shall run with and bind the Lot hereby conveyed and al! subsequent owners thereof. AND the Grantor shall and will SPECIALLY WARRANT the property hereby conveyed. IN WITNESS WHEREOF, the Grantor has executed this Deed as of the day and year first written above. WITNESS: (SEAL) Max D. Marbain B00~ 2'~8 PAGi`~~~f»~; r _ _ f r~ COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF On this, the. day of , 2003, before me, a Notary Public, the undersigned officer, personally appeared MAX D. MARBAIN, known to me (orr satisfactorily proven) to be the individual who executed the foregoing instrument, and dul~r ~icknowledged to me that he executed the same for the purpose therein. ~! IN WITNESS WHEREOF, I have hereunto set my hand and official Se~'I. i My commission expires: Notertal Seal Anna Marle Mader, Notary Public Hampdrn TMtp., Cumberland Counttyy My Commlaalon Expires -Aug. 16, 20b4 MOIIWl1`, yanlaAOnOt NOtarIBS ~ G7 ' ( t` .._! 4J F"' ~. ~ ~ Ei1 G r~. ~~ ~ C_ 1~~~ F,- ~ ~ [~ Q r 00 CV . . L;,:6 ~ ~ ~ ~. i '' .7 ~.. -' C'7 C~ O ~p~,y ~J~jj" i~'1 C3 : ~ R~1'T7'1 Wit." f~~~ryry'1 TRmF77 1frn~~rI7 O~J Pt Pt :~i-q i~ClG~C7 L7p ~~ ~~~ ~~~ ~~~ ~~m +A• •W aIf r «r. W O+ r~+ CA .+ -+ W t•.. ~. +~, fi,•. LT. r•.7 rte.. -.:a na ts~ ut r.a .a. r•.:s r•u .st :.~ CAI J:r• Cs C,,.>t~.,i t.~'k ;.al iJd G'+ L,R U'I G G7 G? 4 C.a Cr CY Ca GY Cr Cs Cr d A [~i ~ ~ ~~ 'X's a.., -i 3 rY• ilt w av ."c• n ~O~d s m ~ i• i o o '~ W «... ~.. ....2 CJ A F.a a ^„ ~- ~ ,~po rf- f~ '+7 ^~7 ~' ..+. -q ~ a -i•. ca m m c~.. ttt I I i S00 ,, ~~g FAG~~9~ i ~„ COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND RECORDED in the Office of the Recorder of Deeds in and for said County in Deed Book page WITNESS my hand and official seal this day of , 2003. Recorder of Deeds I heresy certify that the precise address of the Grantee herein is: v Attorney or Agent for Grantee ~ ~~zs,-E,~ ~ ~ j:~~is to be recorded tj; ~;ut~~;~b~;rland County PA ~~.3~ i~tti~l.~' l\"yr• '' Recorder of Deeds C BDOK ~~i$ PAGr~~~~ PLEASE REPLY TO: Mechanicsburg WRITER'S E- MAIL: ebosley®ldylaw.com LATSHA DAMS YOHE & McKErnvA, P. C. ATTORNEYS AT LAW October 27, 2010 Via Certified Mail, Return Receipt Requested Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Lune A. Bi er File No • 2010-00287 ii~~jO ~~ f7 ~ l7 r~_~ °r'Cn ~t~~~~ '' ~-'_s C~ -„ '', `-t,' ~' --~ c~ Q~ C!~ -~, ; __~ ~--, : -: ~~ n~ ~_~, __ e r. i z. , , ~=, ,`, ~~:`~ ~ "fi Date of Death: March 14, 2010 Our File No.: 587-10 Deaz Clerk: Enclosed for filing please find two (2) originals and one (1) copy of the $nl~eritance Tax Return Resident Decedent (REV-1500) on behalf of the Estate of June A. Bigler a dour check in the amount of $15.00 representing the filing fee. Please return the date-stamped c~p of the Return to our office in the enclosed self-addressed stamped envelope. '' Please contact our office with any questions you may have regazding this ~iling. Sincerely, - .-rp . .,,/-Z ~/v'ti 1~- _ I`~ Erin R. Bosley Enclosures i cc: Alice M. Martin (w/enc.) ~~, 1700 Bent Creek Boulevard, Suite 140 ~ Mechanicsburg, PA 17050 ~ (717) 620-2424 ~ FAX (717) {5202444 350 Eagleview Boulevard, Suite 100 ~ Exton, PA 19341 • (610) 524-8454 ~ FAX (610) 524-9831, 3000 Atrium Way, Suite 251 • Mt. Laurel, NJ 08054 ~ (856) 231-5351 • FAX (856) 231-5341 Maryland Telephone: (410) 727-2810 1406.34 __ ~.. - ,• - _ ~ Ali ~. +` ~.. u I•~~ a 1n ~~~ OC i. -117 N r ~~u> > O ~~ ~ 'I I`°~ J I+ u c ~ ~ i ~` ~:I~~ ' 9s ~ ~ N ODIC I! ~i ~ >~ I ~ a C O I e` ' ~ '[II, 1 ~ ~_- ' 4 ~ ~~~ 4 j ~ i [ ~1 1 Isi y S8r~7p .1-- _--- .. _ I iin i Fr f1 ~'f'a I~ I ~, i ~~~ iII~ I~ ~~~ III ~~~~~~~ I'' ~J~ I,~,; f~ 1 0 0 ti W ~~ ~ a ~i ~ d ~~ x U g a ~ W • ~ ~ C~ Z k b U a g n ... ~~.J ' ~JY ~ 1 y 1~(1(~ ~ '~ ~' -~ c I .' {~'`, - , , ~~ `~i~: i ' ~ ;I~ -. . ~,,, :J ~ O o v ~ m U ~ cc~ ~ ~ ~~ ~~ ~,~ ~ vp ~~v~~ zs ~ ~ o .~ c ~ ti ~ ~ .~ ~ ~ ~~UOU ~' ~, ~, '~/