HomeMy WebLinkAbout10-28-101505610143
REV-1500 Ex (~,-'~>
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 60X.280601 INHERITANCE TAX RETURN 21
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
Year File Number
10 00804
ENTER DECEDENT fNFORMATION BELOW
Socia! Security Number Date of Death
168 26 5547 07 28 2010
Decedent's Last Name Suffix
LOHNES
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's Social Security Number
Date of Birth
12 31 1932
Decedent's First Name MI
BEVERLY J
Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
C~ 1.Original Return ~ 2. Supplemental Return
~_~ 4, Limited Estate ~ 4a. Future Interest Compromise
(date of death after 12-12-82)
1
X Decedent Died Testate
6' Decedent Maintained a Living Trust
~• (Attach Copy of Trust)
J (Attach Copy of Will)
~~_ ~ g. Litigation Proceeds Received ~ 1~• between P2 31 91 and~tl(datge5~fdeath
~] 3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
_~ g. Total Number of Safe Deposit Boxes
~~ 11 Election to tax under Sec. 91131;A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
MARIELLE F HAZEN 717 540 4332
First line of address
2000 LINGLESTOWN RD
Second line of address
SUITE 202
City or Post Office State ZIP Code
HARRISBURG PA ,~ ~7 j/ U
Correspondent's a-mail address:
,. ,
~-
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief„
it is true, correct and complete. Declaratio of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIC~V URE O ~ PERSON RESPO IBLE F (LING RETURN DATE
®/~'?.+i:, ~ /Ir-O~ Kevin R Lohnes ~~~ ~~ ~~ ~-I U
565 Magaro Rd., Enola, PA 17025
SIG T E OF P PARER OTHER THAN REPRESENTATIVE DATE
~ ~ Marielle F Hazen .v ~ Z ~,^ l /d
n n c '~
2000 Linglestown Rd., Harrisburg, PA ~'7{rU
Side 1
1505610143 1505610143 ,J
.~
J
1505610243
REV-1500 EX
Decedent's Social Security Number
oecede~rsName: LOhnes, BGVerly J 168 26 5547
RECAPITULATION
1.
Real Estate (Schedule A} .......................................................................................
1. 176,231.00
2. Stocks and Bonds (Schedule B) ............................................................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4.
5~ Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 1 , 7 0 ~ . 0 0
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 4 , 3 0 0 . 5 2
7. Inter-Vivos Transfers & Miscellaneous N,on;-Probate Property
(Schedule G) a Se
a
t
Billi
R
p
ra
e
ng
equested............ 7.
8. Total Gross Assets (total Lines 1-7) ..................................................................... g. 182 , 231.52
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9.
3,209.45
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 3 , 232 • 98
11. Total Deductions (total Lines 9 & 10} ...................................................................
11. 6 , 4 4 2.4 3
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 17 5 , 7 8 9 • 0 9
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...............................................
13. 2 5 0 0 . 0 0
~
14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. 17 3 , 2 8 9 . 0 9
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X ,00 15. 0.00
16. Amount of Line 14 taxable 173 2 8 9 . 0 9
at lineal rate X .045 r 16. 7
, 7 9 8.01
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. O. Q Q
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0 18. 0. 0 0
19. Tax Due .................................................................................................................. 19. 7 , 7 98 . 0 ~.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
150561D243 1505610243
REV-1500 EX Page 3 File Number 21-10-00804
Decedent's Complete Address:
DECEDENT'S NAME
Lohnes, Beverly J
STREET ADDRESS
560 Magaro Rd.
CITY 'STATE ~~?IP
Eno{a PA 17025
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. Interest
7,408.11
389.90
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(1)
Total Credits (A + B) (2)
(3)
(4)
(5)
7,798.01
7,798.01
~.0~
Make Check Pa able to: REGISTER OF WILLS, AGENT
.u., ~, ,w , , ,
,.
a
:
..: ?..:. .,. ,. .f.::. .. .. <. ~> :: -; ...:8.%? :,. n ,.. .t. :, :v,,;n-~„: ni' .>P ..: ...s:)f!'.s, ..s a. '.~:~..:a.,k n:^~:~ .aMK .:..: ....:... :.e ~~. ~:°f c......:,, . .. ..:$'. R :,
kQ .:
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 :............................................................................... ~ 0
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? ............................................................ ~] ^x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ~~ ^
receiving adequate consideration? .................................................................................................................... x
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................................. ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
::: N:y :_.a.,. :: n ...::
:.: :
f3s~ ~.. . a:;3. 3 .. r a .:.
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. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
(72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
• The tax rate imposed on the net value of transfers from a deceased child 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 impvsed on the net value of transfers to or for the use of the decedent's lineal beneficiaries 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 (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.
Rev-1502 EX+ 111-08)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Lohnes, Beverly J 21-10-00804
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on schedule F.
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 :>chedule A (Rev. 11-08)
(If more space is needed, additional pages of the same size)
Rev-1508 EX+ (6-98)
SCHEDULE E
t , ~ CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Lohnes, Beverly J 21-10-00804
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
(If more space is needed, additional pages of the same size)
Rev-1509 EX+ (6-98)
,,.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Lohnes, Beverly J 21-10-00804
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Kevin R Lohnes
B.
C.
.JOINTLY OWNED PROPERTY:
565 Magaro Rd
Enola, PA 17025
Child
ITEM
NUMBER
LETTER
FOR JOINT
TENANT
DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUCE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSE % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1 A 05/05/2006 Belco Central Credit Union Certificate of 2,008.26 50.000% 1,004.13
Deposit Acct. #45238
2 A 03/04/1997 Belco Central Credit Union Checking Acct. 3,321.51 50.000% 1,660.76
#744280 - S4
3 A 03104/1997 Belco Central Credit Union Savings Acct. 3,271.25 50.000% 1,635.63
#744280 - S1
TOTAL (Also enter on Line 6, Recapitulation) I 4,300.52
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F ('Rev. 6-98)
REV-1151 EX+ (10-06j
,.
COMMNHERITANC ~ ~ RETURN ANIA
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Lohnes, Beverly J 21-10-00804
Debts of decedent must be reported on Schedule 1.
ITEM DESCRIPTION AMOUNT
N M ER
q, FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zia
Year(sl Commission paid '
2. , Attorney's Fees Marielle F. Hazen
3. I 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. I Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
2,500.00
315.50
7. Other Administrative Costs 393.95
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 3,209.45
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Lohnes, Beverly J 21-10-00804
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Cumberland Law Journal -estate notice 75.00
2 PP8~L Electric -utility 55.67
3 Sentinel -estate notice 263.28
H-B7 393.95
Copyright (c} 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98}
Rev-1512 EXf (12-08y
SCHEDULE f
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lohnes, Beverly J 21-10-00804 _
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Capitol City Oil -utility 109.00
2 Debbie Lupold -real estate taxes -check written before death, cleared checking acct. after 1,782.19
death
3 Discover credit card #6011 0028 5152 2359 619.86
4 East Pennsboro Twsp -sewer 105.70
5 Gilbert Magaro -made repairs to roof of residence 380.00
6 Messiah Village -lifeline 29.87
7 PP&L Electric -utility 195.09
8 Verizon -telephone 11.27
TOTAL (Also enter on Line 10, Recapitulation) f 3,232.98
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule 1 (Rev. 12-08)
REV-1513 EX+ (11-08)
y SCHEDULE J
COMMNHERfTANCE T~ RETURNANIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lohnes, Bevert J ~ 21-10-00 804
NAME AND ADDRESS OF RELATIONSHIP 70 SHARE OF ESTATE AMOUN T OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
• distributions, and transfers
under Sec. 9116 a 1.2
1 Erik ~ Lohnes, in care of Kevin and Christy Grandchild Specific bequest 5,000.00
Lohnes of $5,000.00
565 Magaro Rd.
Enola, PA 17025
2 Shelby D Lohnes, in care of Kevin and Christy Grandchild Specific bequest 5,000.00
Lohnes of $5,000.00
565 Magaro Rd.
Enola, PA 17025
3 Kevin R Lohnes Child The residue of
565 Magaro Rd. the estate
Enola, PA 17025
Total 10,000.00
Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 cover sheet, as a r o riate.
NON-TAXABLE DISTRIBUTIONS:
II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1 Billy Graham Evangelistic Association 500.00
2 In Touch Ministries 500.00
3 Sandy Cove Bible Conference 500.00
4 Thru the Bible Radio 500.00
5 Enola Emmanuel United Methodist Church 500.00
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETS 2,500.00
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
No . 2010- 00804
Estate Of : BEVERL Y J L OHNES
CERTIFICATE OF
GRANT OF LETTERS
PA No . 21- 10- 0804
(First, Middle, Lastl
Late Of : EAST PENNSBORO TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No : 168-26-5547
WHEREAS, on the 9th day of August 2 010 an instrument dated
September 21st 2009 was admitted to probate as the last will of
BEVERL Y J L OHNES
(First, Middle, Last)
late of EAST PENNSBORO TOWNSH/P, CUMBERLAND County,
who died on the 28th day of July 2010 and,
WHEREAS, a true copy of the wi 11 as probated i s annexed hereto .
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi 11 s in and
for CUMBERLAND County, in the Commonwealth of Pennsyl vani a, hereby
certify that I have this day granted Letters TESTAMENTARY .to:
KEV/N R L OHNES
who has duly qualified as EXECUTOR(R/X)
and has agreed to administer the estate according to law, ,all of which
fully appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE,
CA RL lSL E, PENNS YL VAN/A .
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 9th day of August 201 D.
Register o s
/`rf 4'
Y
Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
''~:7
('-1 __
LAST WILL AND TESTAMENT ~ ~~" ~~~ ~ ~~
_4 ~ ~ ,~
=-~ u
::,
--,
.. ,,
- ~ --„
,.
BEVERLY J. LOHNES -= _- - _ ~ .
.-
~.,. •y
~ ~,
~,,-,
I, BEVERLY J. LOHNES, now domiciled in Cumberland County, Pennsylvania, declare
this to be my Last Will. I revoke all other Wills and Codicils that I may have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article III
I give, devise and bequeath my tangible personal property in accordance with any
memorandum I have handwritten or signed, located with my will or with my valuable papers and
found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to
organizations which exist at my death, and if there is a conflict, the memorandum having the latest
date shall govern. To the extent no such memorandum is found, or all of my tangible personal
property is not disposed of pursuant thereto, my tangible personal property shall be added to my
residuary estate and pass under Article V hereof.
I give, devise and bequeath the following specific bequests:
A. FIVE THOUSAND ($5,000.00) DOLLARS to each of my grandchildren, to
be held in trust for their benefit, according to the terms in Articles VII through IX
hereof;
B. FIVE HUNDRED ($500.00) DOLLARS to each of the following five (5)
organizations:
(a) THRU THE BIBLE RADIO, or its successor(s), of P.C>. Box 7100,
Pasadena, California, for its general charitable uses and purposes;
(b) SANDY COVE BIBLE CONFERENCE, or its succ:essor(s), of
North East Maryland, for its general charitable uses and purposes;
(c) IN TOUCH MINISTRIES, or its successor(s), of P.O. Box 7900,
Atlanta, Georgia, for its general charitable uses and purposes;
(d) BILLY GRAHAM EVANGELISTIC ASSOCIATION, or its
successor(s), of P.O. Box 799, Minneapolis, Minnesota, for its general
charitable uses and purposes; and
(e} ENOLA EMMANUEL UNITED METHODIST CHURCH, of
Enola, Pennsylvania, to be used in Missions.
2
Article V
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath to my son, KEVIN R. LOHNES, of Cumberland County,
Pennsylvania, per stirpes. If a beneficiary does not survive me by thirty (30) days, but leaves
descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the
share the beneficiary would have received had he or she survived me by thirty (30) days. The share
of any deceased beneficiary who does not have living issue shall be divided and distributed to my
remaining beneficiaries, per stirpes.
Article VI
It is my intent that all life insurance, annuities, individual retirement accounts and any other
assets in which I may designate a beneficiary will pass to the beneficiary that I have named and will
not be controlled by the provisions of this Will. It is also my intent that any assets I own jointly with
another with rights of survivorship or a presumed right to survivorship which such joint ownership
was created before or after this Will, will pass to the surviving joint owner and will not be controlled
by the provisions of this Will.
Article VII
If a beneficiary under this Will has not attained the age oftwenty-five (25) years, the share of
the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the
following terms:
A. To expend and apply so much of the net income and so much of the principal of the
Trust as the Trustee shall consider advisable for the health, education, support and maintenance of
the beneficiary until the beneficiary attains the age oftwenty-five (25) years.
_3_
B. Upon attaining the age oftwenty-five (25), the remaining principal and accumulated
income of the beneficiary's share shall be distributed outright to the beneficiary.
C. If the beneficiary dies before the entire principal of the Trust has been withdrawn, the
remaining principal and accumulated income shall be distributed by my Trustee to the beneficiary's
then-living descendants, per stirpes. If the beneficiary dies before the entire principal of the Trust
has been withdrawn leaving no surviving issue, the remaining principal and accumulated income
shall be distributed to my living descendants, per stirpes.
D. No beneficiary or remainderman of this Trust shall have any right: to alienate,
encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner,
nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or
other processes of law.
E. At the time any distribution or distributive share of Trust assets is to be made by the
Trustee, if a beneficiary of this Trust is disabled as defined in Section 1614(a)(3) c-f the Social
Security Act (as determined by the Social Security Administration or by any State-level disability
determination agency operating under the auspices of the Social Security Administration.), and/or has
been determined by a nursing home or State agency to be medically eligible for nursing home care,
then said beneficiary shall cease to be a Trustee of this Trust or any Trust share hereunder and,
thereafter, the Trustee shall not make any distributions to said beneficiary that might decrease or
eliminate that beneficiary's eligibility for any public benefits based on need, such as, but not limited
to, Medicaid or Supplemental Security Income.
4
Article VIII
In order to carry out the purposes of the Trust established by this Will, the Trustee, in
addition to all other powers granted by this Will or by law, shall have the following powers over the
Trust estate, subject to any limitations specified elsewhere in this Will:
(a) to retain in the form received and/or to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c} to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file fiduciary/income tax returns and pay the tax due for any year for which such a
return is required,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to the extent any trust hereunder is the beneficiary of a Retirement Account (as
hereinafter defined) my Trustee shall draw the benefits from the Retirement Account in amounts
sufficient to meet the minimum distribution requirements of IRC Section 401(a)(9) and thf: regulations
thereunder (the "Required Minimum Distribution"). Notwithstanding any provision of the trust to the
contrary, the Required Minimum Distribution shall be paid to or applied for the benefit of~the income
from such trust, or if there is more than one income beneficiary, my Trustee shall make such
distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no
_5_
proportion is designated in equal shares to such beneficiaries. "Retirement Account''' means a plan
qualified under IRC Section 401, or an individual retirement arrangement under IRC Section 408, or a
Roth IR.A under IRC Section 408A, or atax-sheltered annuity under IRC Section 403 or any other
benefit subject to the distribution rules of the IRC Section 401(a)(9), or the corresponding provisions of
any subsequent federal tax law. It is my intention that this trust qualify as a "conduit trust" under IRC
Section 401(a)(9) so that the trust beneficiaries shall be considered designated beneficiaries for
purposes of the minimum distribution rules, and that distributions may therefore be taken over the trust
beneficiary's life expectancy (or the life expectancy of the oldest trust beneficiary). Tlie Retirement
Accounts shall not be subject to the claims of any creditor ofmy estate and they shall not: be applied to
the payment of my debts, taxes or other claims or charges against my estate unless and until all other
assets available for such purposes have been exhausted, and even then only to the minim»n extent that
would be required under applicable law in the absence of any specific provision on this subject in this
my Will,
(i) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; to pay from my estate reasonable compensation for all their services,
(j) to conduct alone or with others, any business in which I am engaged in or have an
interest in at the time ofmy death, and
(k) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
Article IX
I hereby appoint my son, KEVIN R. LOHNES, as Trustee of any Trust(s) created in this
Will. In the event of the renunciation, death, or inability to act, for any reason whatsoever of
6
KEVIN R. LOHNES, I nominate, constitute and appoint my daughter-in-law, CHRISTY L.
LOHNES, successor Trustee of any Trust(s) created in this Will.
Article X
I nominate, constitute, and appoint my son, KEVIN R. LOHNES, Executor oaf my Last Will
and Testament. In the event of the renunciation, death, or inability to act, for any reasc-n whatsoever
of my Executor, I nominate, constitute and appoint my daughter-in-law, CHRISTY L. LOHNES,
successor Executrix of my Last Will and Testament. I direct that my Executor or successor
Executrix be permitted to serve without bond. In addition to those powers granted by law, I grant
them power to distribute in cash or in kind, in like or in unlike shares, and to file any qualified
disclaimer I could have filed if living. My Executor or successor Executrix shall receive reasonable
compensation for services rendered to my estate.
Article XI
In addition to the powers conferred by law, I authorize my Executor or successor Executrix in
his/her absolute discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor or successor Executrix; and to pay from my estate reasonable compensation for all their
services,
(i) to conduct alone or with others, any business in which I am engaged, or have an
interest in at time of my death, and
(j) to receive reasonable compensation in accordance with the standard schedule of fees
in effect while their services are performed.
IN WITNESS WHEREOF, I, BEVERLY J. LOHNES, hereby set my hand to this my Last
Will and Testament, on ~ C ~ r'~ , 2009, at Harrisburg, Pennsylvania.
BE'F"tERLY J. O ES
In our presence, the above-named BEVERLY J. LOHNES signed this and declared this to
be her Last Will and now at her request, in her presence, and in the presence of each other, we sign
as witnesses.
Name ~-l
~'/VCS-'
(~n*~?
Address
2000 Lin~lestown Rd., Suite 202, Harrisburg, PA 17110
2000 Linglestown Rd., Suite 202, Harrisburg, PA 17110
-8-
BOON u 1(~ PAGE ~9 pY
~~
FEE-SIMPLE DEED Typewriter
Clarirsn Press, Harrisburg, Pa.
~~IB Jtt~IPYtt1tYP, $BTaDe trye
16th . day o f Igo vemb er in the year of our Lora One
T'~rorssand Nine Hundred acrd Fifty Eight .
~et~ec~ Robert C. Adams and Kathryn A. Adams, his wife, of East
Pennsboro Township, Cumberland County, Pennsylvania, parties of the
first part,
#AND#
Kenneth R. Lohnes and Beverly J. Lohnes, his wife, of the
same place, parties
of the second Bart, ~~`~~~ That the said parties o{ ~ ~~ ~~ ~' and in consideration
of the sum of Six Hundred Fifty (650.00
Dollars, lawf ut money o f the United States of America, well and truly paid by the said part i e yg o f the second
pan to the said parties o{ ~ {rte pa-'t, at and before the sealing and delivery o f these presents, the receipt
whereof is hereby acknowledged, have granted, bargained,
sold, aliened, en feo fFed, released, conveyed, and con firmed and by these presents do grant, bargain, seU,
alien, en f ea f f, release, convey, and confCrnt unto the said part i e s o f the second part the i r
heir and assigns,
~~ that certain piece or parcel of land situate in East Pennsboro
Township, Cumberland County, Pennsylvania, bounded and described as
follows, to wit:-
BEGINNING at a point in the center of Magaro Road, said
point being 2,555 feet west of Center Street; thence along land of
Robert C. and Kathryn A. Adams south 8 degrees 4 minutes west 514.85
feet to a point; thence along land of Robert C. and Kathryn A. Ad-
ams north 73 degrees 50 minutes west 95 feet to a point; thence a-
long land about to be conveyed to Charles Oscar & Mary J. Adams north
9 degrees 13 minutes east 490.30 feet to a point in the center of Ma-
garo Road; thence along the center of Magaro Road south 89 degrees
31 minutes. east 85 feet to a point, the place of BEGINNING.
BEING part of Tract No. 1 of the same premises which David
i
I
i
1
J. Shovers Executrix by her deed dated February 18, 1938 and rdcorded
eaox ~-f :1~ ~a~~ ~~
in the Office for the Recording of Deeds in and for Cumberland
County in-~T~.e~.d Book "U", Volume 11, Page 463, granted and conveyed
unto Robert G:~~da~ns 'and Kathryn A. Adams, his wife, grantors herein..
vv
T RECORDED-OFF{6E OF Tt4~
BIIOK ~ 1~ NAGE ~1 CLERK OF coyRTS ~`
R~coRO~.a o~. o~osr
. ~ ~~1~ ,
~p t~5
- COMMONWEALTH OF PENNSYLVANIA gtMtn coin
SS: p~eS~t~R
COUNTY OF ..CUMBERLAND ................. ,
/ // r.. .
On this th .! .~h.... ..........~TQVemb~r ...... . . . .............. 195F.~:, beforg3me a - -
'~Y of
officer ersonally appeared bert C. Adams and Kathryn. •A.. .Adams,,, ,his wife..... '
a
-<.
.................................................................................... x~'~r~~Ik
knourn to me (or satisfactorily proven) to be the person .8.... whose names...... era ... _ .
- ,j~, ~ G.~ a ~ i .
within instrument, and acknowledged that .....~ heY..... executed the same for the purpose I 'V ~ ~'
In WITNESS WHEREOF, I hereunto set my hand and o : ~ f
.-_.,.
. .
-~ _ !
i. . 4. .~ .
I hereby c+et'Eify drat Ilse Precise Residence of a Grantee, in thin Deesd,- ............... -
r
for cram.
- --- -
~ -
~ ~-
rr~~ ~^1
~ i+i . Y . : ~ i tip r sn
~ • .qf w
o ~ ~~
~ ~ .!? F.r '~. m: ~f a ~ O x ~ 1
a
o- e -
w a, - ~
COMMONOVBAL'TH OF PHNNSYLYAIITIA
SS:
... .. .......... ... C~CiNTY,
sec ~beb In the 00ice far Recording of Deeds, Mortgages, etc., in and for thoe County
of . .. .. in Deed Book ... ~ .. Vol... 1. ..... Page ...O ~ ..... .
integ~ My Hand and Seal of Office this ......I.O~ ......................day of
....................... . r .. Anno Domini 19 ,j 0
~~~~
~oget~jer ~~ all and singular, the tenement s, hereditaments and appurtenances to the same belong-
ing or in anywise appertaining, and the reversion and reversions, remainder and remainders, rents, issues and
profcts thereof, ~ttb ~[gp aU the estate, right, title , interest, properly, claim and demand whatsoever, both
in lase and equity, of the said part i e s of the fast part, o f, in, to or out of the said premises, and every part
and parcel thereo f
~o babe a~r~b to ~oYb the said premises, with all and singular the appurtenances, unto the said
parties o f the second parr their heirs and assigns, to and for the only proper use and
behoo f o f ,the said part i e s o f the second part, their heirs -and assigns forever,
~'(~b THE SAID parties of the first part, for themselves, their
heirs, eacectttors and administrators, do • by these presents, covenant, grant and agree to and with the
said parties of the second part their heirs and assigns, that
they ~ parties of the first part, their
heirs all and singular the hereditansents and premises hereinabove described and granted or mentioned, and in-
tended so to be, with the ap purtcnances, s6rtto the said part i e s o f the second pan, their heirs
and assigns, against the said parties ~ ~ ~ p~ and their heirs and against all and every other
person or persons whomsoever, Ia~wfuUy claiming or to claim the same or any part thereof,
'shall acid will, by these presents, WARRANT AND FOREVER DEFEND
~~ ~1ttYe~a' ~~jereo~ ~ said T~ ies of the first pan ha ve
y~~,~ set their hands and seals the day and year fast above written..
Signed, Sealed anal Delivered
i'' the Pr~sen~ of
.. ~~~Y."gE!~'f/.~.'. ... ........ (SEAL)
.. .,~ .. ... (sEAL~
..............................................(SEAL
.............................._...............(SEAL~
..............................................(SEAL
..............................................(SEAL
............................................ .(SEAL
DECEDENT ESTATE INFORMATION
1. Name(s) in which the account was held: BEVERLY J LOHNES (OWNER) _
KEVIN R LOHNES (JOINT OWNER)
2. Account number: 744280
3. Balance as of date of death: $8,589.44
Balance Accrued Dividends YTD Dividends Opened
Regular Savings: S1 $3,267.87 $3.38 $11.51 3/4/1997
Christmas Club: S2
Whatver Club: S3
Checking: S4 $3,316.82 $4.69 $18.16 3/4/1997
Money Market: S6
Certificates: Balance Accrued Dividends Certficate Number 1~'TD Dividends
$2,004.75 $3.51 45238 $18.09
$ $
4. Date the account was initiated: Certificate initiated 05/05/06
5. Name(s) in which Safe Deposit Box was held: NONE
6. Date the box was initially rented:
7. Branch address at which the box is located:
8. Loan Information: Balance Accrued Interest Per Diem Int
A. Unsecured Loans: _
L14 Classic Visa Card
B. Secured Loans:
C. Mortgage Loans: $ $
$ $ $
$ $ $
9. Miscellaneous: