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Home My WebLink About11-01-10 EV-1500 EX (01-10) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 1,5056],01,48 OFFICIAL USE ONLY _ County Code Year File Number INHERITANCE TAX RETURN BO 1,0 004D? RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 206-32-1,200 0203201,0 0221,1,940 decedent's Last Name Suffix Decedent's First Name BRENNAN JAMES (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name BRENNAN ~1ARY ANNE Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 2. Supplemental Return ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of a 6 Decedent Died Testate ^ death after 12-12-82) 7 Decedent Maintained a Livin Trust . (Attach Copy of Will) . g (Attach Copy of Trust) ^ 9 ^ . Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) MI P MI ^ 3. Remainder Return (date of death prior to 12-13-82} ^ 5. Federal Estate Tax Return Required D 8. Total Number of Safe Deposit Boxes ^ 1 1. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Nurnber LAWRENCE B ABRAMS ESQUIRE 71,7-233-531, !'a First line of address ONE S • f1ARKET STREET Second line of address P - 0 • BOX 1,1,46 City or Post Office HARRISBURG Correspondent's a-mail address: --r.-:: -~_. REGISTER OI`~j„V USE ON~G --'• '-- ' r-r-1-~ ~ ~ -. ,t ~~ Y ~, State ZIP Code DATE FILED PA 1,71,08 Under penalties of perjury, I declare that I have examined this return, including accompanying schedu4es and statements, and to the best of my knowledge anti belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSO RESPO BLE FOR FILING RETURN DATE AD SS /0 RHOA S & S 0 LP, PO BOX 1,],46, HARRISBURG, PA 7,71,D8 7UF,~E ~~ PREPA E H R T R RESENTA IVE ~ - ~ ~ DA~F~~ C/0 RHOADS 8~ SINON LLP, PO BOX 1,146, HARRISBURG, PA 7,71,08 PLEASE USE ORIGINAL FORM ONLY Side 1 150561,0148 gM46474.000 1505610148 ,J J 1505610248 REV-1500 EX Decedent's Social Security Number 206-32-1,200 Decedent's Name: B R E N N A N J A (rl E S _p RE CAPITULATION 1. Real Estate (Schedule A) 1 0 • ~ ~ 2. Stocks and Bonds (Schedule B) . 2 ~ • ~ 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3 0 • ~ ~ 4. Mortgages and Notes Receivable (Schedule D) 4 D • Q a 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. ~ ~ ~ ~ ~ • ~ ~ 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6 0 , ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 3 9 , 118.8 7 8. Total Gross Assets (total Lines 1 through 7) _ 8 4 0 , 118 • 8 7 9. Funeral Expenses and Administrative Costs (Schedule H)_ _ 9 3 , 36 8. 0 4 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. ~ • 0 0 11. Total Deductions (total Lines 9 and 10) , _ _ _ 11 3 , 3 6 8. 0 4 12. Net Value of Estate (Line 8 minus Line 11) _ _ 12. 3 6 ~ 7 5 0 • 8 ~ 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , _ _ 13 0 • ~ ~ 14. Net Value Subject to Tax (Line 12 minus Line 13) 14 3 6 ~ 7 5 0 • 8 3 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~jer Sec. 9116 (a}(1.2)X.0_ 40,1,1,8.87 15. 0.00 16. Amount of Line 14 t xable 4 ~ at lineal rate X 0 . 0 . 0 0 16. 0.0 0 17. Amount of Line 14 taxable at sibling rate X .12 (] • ~ ~ 17. D • D 0 18. Amount of Line 14 taxable at collateral rate X .15 ~. ~ 0 18. 0. 0 0 19. TAX DUE 19. 0 • 0 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~~ Side 2 1,5D56],0248 15D561D248 9M4648 4.000 REV-1500 EX Page 3 Tlnrnrlnnt'c C_mm~lata Arllrllracc• Fite Number an i.n nnun~ DECEDENTS NAME BRENNAN JAl'1ES P STREET ADDRESS T R CU~1BERLAND CITY ~1ECHANICSBURG STATE PA ZIP ],7055-61,51, Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments A. Prior Payments 0 • 0 0 B. Discount 0 • 0 0 Total Credits (A + B) (2) 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 0.00 0.00 (3) 0.0 D 0.00 (5} 0.00 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; . ~ y } t ^ ` b. retain the right to designate who shall use the property transferred or its income; ~ -- ~ { { I 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 consideration? . " " ^ or payable-upon-death bank account or security at his or her death? in trust for 3. Did decedent own an 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. 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 to or for the use of the surviving spouse is 3 percent [72 P.S. X9116 (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. X9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 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 beneficiaries is 4.5 percent, except as rioted in 72 P.S. X9116(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(a)(1.3)}. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 9M4671 2.000 REV-1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY t5 I A 1 t UI- FILE NUMBER James P. Brennan 20 10 00407 include the proceeds of litigation and the date the proceeds were received by the estate. 3W46AD 'i.000 (If more space is needed, insert additional sheets of the same size) ,REV-1509 EX1 r^'-1^~ pennsylvania DEPARTMENT OFREVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: James P. Brennan 201000407 If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVNINGJOINTTENANT(S) NAME(S) ADDRESS RELATIONSHIFTO DECEDENT A Brennan, Mary Anne 330 blister Circle, Mechanicsburg, PA 17055 5urvivi.ng Spouse JOINTLY OWNED PROPERTY: ~~ NUNfBER LETTER FOR JOINT TENANT DATE MADE JOINT pF~~)3nON OF PROPERTY INCLUDE NAtvE OF FINANCIAL INSTITUTIGN AND BANK ACCOUNT NUM3ER OR S{MLAR IDENTI<-PING NUfrvH ER ATTACH DEED FOR JpNTLY HELD REAL ESTATE. DATE OF DEATH VAL[JE OF ASSE~ % OF DECEDENTS INTEREST DATE OF DEATH VALUE OF DECEDB~[T~.S INTEREST 1 A 4,300 Face Series EE Savings Bonds 3,622.84 0 0.00 2 A 100 Shares Du Pont EI De Nemours 3,349.00 0 0.00 3 A Wells Fargo Advisors - Money Market 1,124.90 0 0.00 4 A Members 1st Federal Credit Union Checking Account #184232-11 2,356.42 0 0.00 5 A 158.19 Shares Investment Co Am CIA 4,024.35 0 0.00 6 A 128 Shares Goodyear Tire & Rubber 1,758.72 0 0.00 7 A Members 1st Federal Credit Union Savings Account #184232-00 1,012.72 0 0.00 8 A 73 Shares Motors Liquidation Co. 44.53 0 0.00 TOTAL (Also enter on Line 6, Recapitu{ation) $ 0.00 swasAE z.ooo If more space is needed, use additional sheets of paper of the same size. REV-1510 EX + (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE Nl1MBEFt .T~,,,e~ ~ Rrcnnan 20 10 00407._ This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLIAETHE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE of TRANSFER ArrACH A: oPV of THE DEED FoR REa~ EsTaTE DATE OF DEATH VALUE OF ASSET % OF DEGD'S INTEREST EXCLUSION (IF APPLICABLE TAXABLE -VALUE 1. Wells Fargo Advisors IRA Beneficiary: Mary Anne Brennan 39,118.87 100.0000 0.00 39,118.87 TOTAL (Also enter on line 7, Recapitulation) $ 39,118.87 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE 7AX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINfSTRATlVE COSTS ESTATE OF FILE NUMBER James P. Brennan 20 l0 00407 _ Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: 1 None B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: AMOUNT 2. Attorney Fees: 3, 0 0 0. 0 0 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.} Claimant Street Address 4. 5. 6. 7. 1 2 9W46AG 2.000 City State Z{P Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: Cumberland Law Journal Publishing Notices The Patriot-News Co. Publishing Notices Total from continuation schedules TOTAL (Also enter on Line 9, Recapitulation) ~ $ {f more space is needed, use additional sheets of paper of the same size. 80.50 75.00 185.75 26.79 3,368.04 Estate of: James P. Brennan Schedule H Part 7 (Page 2) 3 Rhoads & Sinon LLP - Out of Pocket Expenses 20 10 00407 26.79 Total (Carry forward to main schedule) 26'79 REV-1512 EX+(12-08) SCHEDULE pennsyivania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NllMBER T~n,oc n Brannan 20 10 0040? Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed rrledical expenses. SW46AH 2.000 If more space is needed, insert additional sheets of the same size. REV-1513EX+[01-10) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: T~~~ FILE NUMBER: UCL1ltCJ Y a1.Cllildil z0 10 00407 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE { TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).) 1. Mary Anne Brennan 330 blister Circle Mechanicsburg, PA 17055 Members 1st Federal Credit Union Checking Account #184232-11 Members 1st Federal Credit Union Savings Account #184232-00 Wells Fargo Advisors IRA Beneficiary: Mary Anne Brennan Inventory Value: 39,118.87 Du Pont EI De Nemours Goodyear Tire & Rubber Investment Co Am CIA ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. {{ NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 . 0 0 Ir more space Is needed, use additional sheets of paper of the same size. 9W 46AI 2.000 Estate of: James P. Brennan Schedule J Part 1 (Page 2) Item No. Description 1 Motors Liquidation Co. Wells Fargo Advisors - Money Market 2,150 Face Series EE Savings Bonds Miscellaneous Personal Property Inventory Value: 1,000.00 Relation Surviving Spouse 20 10 00407 Amount 40,118.87 lba/3500?;/#1 LAST WILL AND TESTAMENT OF JAMES P. BRENNAN I, JAMES P. BRENNAN, of Upper A11en Townsh~~_p, Cumberland County, Pennsylvania, being of sound and di~~posing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM VIII of this Will as an expense and cost of administration of my estate. My Executor s]zall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of appointment shall be included in my estate and be governed by the provisions of this Will. ~1'~.i i'il~~V~~.J L~ ~~ ~~ 91 u~~~ ~~~? Page 1 of 9 pages ITEM III: I give and bequeath the remainder of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, crystal, appliances, ~~ilverware, wearing apparel and all other like articles of household or personal use or adornment, not disposed of previously i.n this Will, to my wife, MARY ANNE BRENNAN ("My Wife"), if she. survives rte. If she does not survive me, I give such remaining articles to My Wife's niece, AMY LYNN SOBOCINSKI and My Wife's nephew, NEAL SCOTT SOBOCINSKI, in as nearly equal shares as they shall select under the supervision of my Executor. If any such articles cannot be fairly divided or distributed in kind in the opinion of my Executor, such articles shall be sold and the proceeds thereof shall pass as a part of my residuary e:~tate. ITEM IV: I give and bequeath the sum of TWO THOUSAND DOLLARS ($2,000.00) to my Godchild, MAR1:A CARADO, if she is living at my death. ITEM V: I give and bequeatr~ the sum of TWO THOUSAND DOLLARS ($2,000.00} to My Wife's Godchild, CHRISTOPHER SOBOCINSKI, if he is living at my death. ITEM VI: I give and bequeath the sum of TWO THOUSAND DOLLARS ($2,000.00) to my Aunt, PATRICIA McCANN, if she is living at my death. ITEM VII: I give and bequeath the sum of TWO THOUSAND DOLLARS ($2,000.00) to my Cousin, FRED M~~CANN, if he is living at my death. Page 2 of 9 pages ITEM VIII: I give, devise and bequeath all the rest and residue of my property, real, personal and mixed , r. ~~'~ disposed of in the preceding portions of this Will , to My ~e, if sh.e survives me; or if she does not survive me, as f~.~lows (a) ONE-HALF (1/2) of said rest and residue to My Wife's niece, ANI`~' LYNN SOBOCINSKI, if she is living at my death. If she is not then living, her share shall be distributed in equal shares to her issue, per stirpes living at the time of my death or if none, to hez• brother under Item (b) hereof. Provided, however, that if such niece of My Wife has not then attained th.e age of 30 years, I give such beneficiary's share to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of as a separate trust estate in accordance with ITEM IX for the benefit of such beneficiary {the "Beneficiary's Trust"). {b) ONE-HALF (1/2) of said rest and residue to My Wife's nephew, NEAL SCOTT SvBOCINSKI, if he is living at my death. If he is not then living, his share shall be distributed in equal shares to his issue, per stirpes living at the time of my death or if none, to his sister under Item (a) above. Provided, however, that if such nephew of My Wife has not then attained the age of 30 years, I give such beneficiary's share to my Trustee Page 3 of 9 pages hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of as a separate trust. estate in accordance with ITEM IX for the benefit of such beneficiary (the "Beneficiary's Trust"). ITEM IX: My Trustee shall have, hold, manage, invest and reinvest the assets of each Beneficiary's Trust, collect the income and (a) Until the beneficiary of the Beneficia:ry's Trust (the "Beneficiary") shall have attained thf~ age of twenty-one years, my Trustee shall from time to time pay to or for the benefit of the Beneficiary such amounts of the net income and principal of the Beneficiary'~~ Trust as, in the sole discretion of my Trustee, may be necessary for the Beneficiary's maintenance, support, medical and nursing care and education, including college and graduate education, taking into consideration any other means readily available for such purposes. At the end of each year any unexpended income shall be added to the principal of the Beneficiary's Trust. (b) After the Beneficiary shall have attained the age of twenty-one years, my Trustee shall thereafi~er pay to the Beneficiary the net income derived from the Beneficiary's Trust in installments not less frequently than quarterly and such amounts of the principal, as in Page 4 of 9 pages the sole discretion of my Trustee, may be neces~~ary for the Beneficiary's maintenance, support, medical and nursing care and education, including college ar..d graduate education, taking into consideration any other means readily available for such purposes. (c) When the Beneficiary shall have attained the age of twenty-five years, my mrustee shall distribute outright to the Beneficiary one-half of the then remaining principal of the Beneficiary's Trust. (d) When the Beneficiary shall have attain4=d the age of thirty years, my Trustee shall distribute outright the then remaining principal of the Beneficiary's Trust. (e) If a Beneficiary shall die before final. distribution of the assets of the Beneficiary's Trust is made, the then remaining principal and any undistributed income of the Beneficiary's Trust shall be distributed to the Beneficiary's estate. ITEM X: I~Io interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any ben+~ficiary of my estate prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their Page 5 of 9 pages interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein}, pledging or assignment by any beneficiary of my estate and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM XI: Any person, who shall have died at the same time as I or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased me. Any person other than me who shall have died at the same time as any then beneficiary of my estate or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased such beneficiary. ITEM XII: In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: (a) To retain airy investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so--called "legal investments." (c} In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust, Page 6 of 9 pages my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my :Executor or Trustee shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate ar trust, any or all real or personal estate or interest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my death by my Executor. or Trus~~ee, and to consummate said sale or sales by suff'_cient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear cf all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Will. (e) To mortgage real estate and to make leases of real estate for any term. (f} To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine ~or of my estate or trust, expenses of administration, Death Taxes or other ta::es . (g) To pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administra- tion of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise a1.1 the powers incident to the ownership of such stock and to actively manage and operate any unincorporated bu~~iness, including any joint ventures and partnerships, with all the rights and powers of any owner thereof. Page 7 of 9 pages (i) In the discretion of my Executor or Trustee to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. ITEM XIII: If at any time any minor shall be entitled to receive any assets free of trust hereunder, I give such minor's share to the minor's surviving natural parent, as Custodian for such minor under the Pennsylvania Uniform Gifts To Minors Act; or, if the minor has no surviving natural parent, to such person or entity as my Executor shall appoint, as Custodian for the minor. ITEM XIV: I hereby appoint My Wife's niece, AMY LYNN SOBOCINSKI, of Bear, Delaware, as Executrix of this Will. All references in this Will to my "Executor" shall also refer to my Co-Executors or to my surviving Executors, Executor or Executrix, as the case may be. ITEM XV: I hereby appoint My Wife's niece, AMY LYNN SOBOCINSKI, and her father, NEAL JON SOB(~CINSKI, of Bear, Delaware, to be my Co-Trustees of any trust created hereunder. All references in this Will to my "Trustee" :hall also refer to my Co-Trustees or to my surviving Trustees or Trustee, as the case may be. Page 8 of 9 pages ITEM XVI: Any Guardian, Trustee or Executor shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the servicE~s are rendered. ITEM XVII: I direct that my Executrix and my Trustee retain the firm of Rhoads & Sinon as the attorneys who wrote this Will and who fully comprehend my purpose in this My Said Last Will and Testament. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the x~. preceding eight (8) pages. this a'~ ~~~'-'day of February, 1993 . ~~ .__ _.l ~ , _ -,.~----~,1 i yt ~ ~ , _ j .~,,. I , ~.. +/~ SEAL `) f~ {.._h ~~ f ,`/ _ j : Hcs-k: 'ii:'~.'~F {+'% L l ~ J ~ ( J Page 9 of 9 pages Jf~mes P. Brennan ~` .~.... We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in thE~ presence of each other, have hereunto set our hands and seals the y` and year above written, a.nd we certify that at the t~_me of the~execut' thereof, the said Testator was of sound anc~ disp sin m' nd memory. (SEAL) Re iding at. _ .... C,Q,_ 23 ' ' (SEAL} Residing at: J 1 ~ 0 ~7t,~ ~-~-~( SEAL ) Residing at : -~ ~ S _~~-~-~,-{';~~ !~; ~ ; ~ 2_ / ~ / 7U'/~;' J- AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA _ ~ : SS: COUNTY OF _ ~~ _ .,,-, ;;_----:.,- ~ j. t is f~ - - and ~ r- , the witnesses whose names are U signed to the attached or foregoing instrument, being duly qual.if ied according to law, do depose and say that we were present and saw JAMES P. BRENNAN, the Testator, sign and execute the instrument as his Last Will; that he signed willing7_y and that he executed it as his free and voluntary act for tree purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age,, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by - f~~~~~ ~ ~ of tJ ,-~ r, vt,.- ~. \. ^; ~ ~~j,k,4 -'i.. ..x_.- ~_ ~ :.~ 1-._ •~.,,+. {.. {:rte - l_.. t / ,~' , ;~ and ~,-~~~~ ~. ~.~-~~,- ___ the witnesses, this /g day of February, 1993. ,--.-- .. ~~j ~ ~~J C~~c~ fitness it Wi~h~ess ,.:- --,~ '? ~ Notary Public My Commission Expires: (SEAL) ~ ~ ~ - .._ ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF y.,~~:_~~.~:- _~::'~~- :-_: _ I, JAMES P. BRENNAN, Testator whose name is signed to the attached or foregoing instrument, having been duly cxualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed .it willingly; and that I signed it as my free and voluntary act for the purposes herein expressed. __..~ .% ~ ~, r' ~ ~ ~•. ~a~tes P. Brennan _,_~ Sworn or affirmed to and acknowledged before me, by JAMES P. BRENNAN, the Testator, this ~`~ ''day of February, 1993. Notary Public .'~; ~ ' ,,_,~ My Commission Expires: (SEAL) Lawrence B. Abrams, Esquire ph (717) 231-6632 fx (717) 238-8623 labrams@rhoads-sinan.cam RH OAD S & S I NON LLP FILE NO: ZSOS~OZ October 29, 2010 Re: Estate of James P. Brennan n c C, °- -- ~, File No.: 2010-0407 ~~.~, a f ... ~ ~. I"-' ~ f Ms. Glenda Farner-Strasbaugh ~=~:. ~ ~ ~ 'V- ~ ~~ Register of Wills ~ ' c :7 ~ Cumberland County Courthouse 1 Courthouse Square _~ =~ :. L ,~ ~~~`~ Carlisle PA 17013 ° `-'-' , .r- Dear Ms. Farner-Strasbaugh: Enclosed are the following for the above-captioned Estate: 1. Pennsylvania Inheritance Tax Return, in duplicate, showing no tax due; 2. Inventory; 3. Check in the sum of $30.00 in payment of your filing fees; and 4. A copy of this letter, the first page of the Pennsylvania Inheritance Tax Return and the Inventory. Please stamp these copies and return them to us in the enclosed self-addressed envelope. Thank you for our assistance in this matter. Very truly yours, BROADS & SINON LLP B ~ ~ ~r~ awrence B. Abrams, esquire Enclosures Cc: Mrs. Mary Anne Brennan, Executrix ~~wx~~. i One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 ph: 717.233.5731 _- www. rhoads-sinon. com O ~~ f <-- G ~~ C) r F ~ ~. cv r- m ~ a' w0 ?C7~o ~~~~ ~ N ~4G v c N a ~~ v ~ ~ ~~ ~ .- v S ~ ~~ .~ 4~1-Nf1 ~ c, ~ .,' '~ +~yyi:~~ iI ~~~'~'~~'~ ~~ .fit ~•~•~~~ f: ~ r~''t:',.~i .~ co V. +• N L LL ' "' ~ ~ ~~ ~ y r ,. ~4~'~~~ 1 ~'~ Yi `~ iwt'~1 ~.,. .,J~~~ .~ r i 00 RS "o O 7 'S ~- ~ ~ r a.. X Y ~ ~ . ~ ~ Q ~ 1~ a ~ z ~ 1n ,~ ~ i G b 111 1~ ^~~ r1 `V j~ C ~ ~ rr ~ lI '~ ~ -- ~ M / ~ ~ ~ O V ~ ~ ~ ~ ~ H~Q ~ ~ ~ ~ ~ . ~_ ~ ~ ~ ~ U ~ ~ ~ lJ 1 i~ ~ r l • • ~ ~ ~ !~H V O ~M ..~ ,,,~,- ~~ ~: ~. ~ , ~ ; !~