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HomeMy WebLinkAbout03-0177PETITION FOR PROBATE and GRANT OF LETTERS Estate of Dora M. Railing also known as ,cial 5'ecurtty No. 171-2~-B764 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the executors named in the last will of the above decedent, dated January 13~ 2003 and codicil(s) dated N/A No. To: 21.03. / 2g Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania (state relevenat circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with the Decedent's last family or principal residence at 310 East Louther Street Carlisle~ Pennsylvnia 17013 (Carlisle Borough) (list street, number and municipality) Decedent, then years of age, died at Boiling Springs, Pennsylvania Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: No Exceptions February 16, 2003 Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ $ $ $ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters thereon.. J~j~la Stamey / - ~ 'P. O. Box 96 ~/ Boiling Springs, PA 17007 Testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) Brenda Bradley 88 Cedar Street Mt. Holly Springs, PA 17065 OATH OF PERSONAL REPRSENTATIVE COMMONWEATLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly ~ding to law. f. Sworn to or affirmed and subscribed before me thisoT' day of ~.t~/~_~Y~ l~egister ~/da Stame~ Brenda Bradley 217 REV-1501~ EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 o r,O,^L use INHERITANCE TAX RETURN .,LE...aBR 21-03-0177 RESIDENT DECEDENT CO--CODE' Y"" Z DECEDENT'S NAME (LAST, FIRST, AND MID~)LE INITIALi Dora M. Railin~l DATE OF DEATH2/16/2003(MM-GD"YEAR) DATE OF BIRTH (MM-DD-YEAR) SOCIAL SECURITYNUMBER 171-28-8764 REGISTER OF WILLS F APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER NAME Robed G. Fray FIRM NAME (ff Applicable) TELEPHONE NUMBER 717-243-5838 E~2. Supplemental Return [~]4a. Future Interest Compromise (date of death a~er 12-12-82) E~7. Decedent Maintained a Living Trust (Attsch copy of Teast) COMPLETE MAILING ADDRESS South Hanover Street 17013 E~5. Federal Estate Tax Return Required ._.~0 E. Total Number of Safe Dep~lt Boxes Z 1. Ream Estate (Schedule A) (1) NONE 2. Stocks and Bonds (Schedule B) (2) NONE 3. Clceeiy Held Corporation, Partnership or Sole-Propdetomhip (3) NONE 4. Mortgages & Notes Rece~vabts (Schedule D) (4) NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) NONE E~ Separate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probata Pmporty (Schedule G orL) (7) NONE 23,262 OFFICIAL4JSE ONLY 8. TOTAL GROSS ASSETS (total Lines 1-7) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Llebil;ties, & Liens (Schedule I) 10) 11. TOTAL DEDUCTIONS (total Lines 9 & 10} (11) 12. NET VALUE OF ESTATE (Line 8 minus Line 11) (12) 13. Charitable and Govemmentsl Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 23,262 12,060 165 12,225 11,037 0 11,037 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate ,or transfers under Sec.9116 (a)(1.2) x .0 m (15) 0 16. Amount of Line 14 taxable at lineal rate 11,037 x .0 45 (16) 497 17. Amount of Line 14 taxable at sibling rate x .12 07) 0 18. AmountofLine 14 taxable at colleteral rata x .15 (18) 0 19. Tax Due (19) 497 21'7 Dora M. Railing 171-28-8764 Decedent's Complete Address: 310~tSTR EET ADDRESS Louther Street ICITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount 497 Tatar Credits (A + B + C ) (2) 3. IntarestJPenalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 497 A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 497 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 properly transferred; ...................... [] [] dght to designate who shall use the property transferred or its income; ........... retain the c. retain a reversionaP/interest; or .............................. promise for life of either payments, benefits or care? ................. b~ the 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ............................ [] [] Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? .... 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a beneficialy designation? ............................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE (3 AND FILE IT AS PART OF THE RETURN. DATE DATE ADDRESS 5 South Hanover Street, CaHisle [72 P.S. section 9116 (s)(11 )(I)]. or a steppsrent of the child is 0%[72 PS Section gl t6(a)(1 AT REV-1508 EX + (1.97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Dora M Railing 21-03-0177 ITEM NUMBER 2. 3. 4. 5. DESCRIPTION M&T Bank, Account No. 1074725 M&T Bank, Account No. 25004920117832 Accrued interest on above account F~efund due from Internal Revenue Service for 2002 income taxes paid 1997 Ford sedan VALUE AT DATE Of DEATH 11,001 8,011 4 1,531 2,715 TOTAL (Also enter on line 5~ Recapitulatior $ 23,262 (If more space is needed, insert additional sheets of the same size) 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Dora M. Railing 21-03-0177 Debts of decedent must be reported on Schedule I, ITEM NUMBER DESCRIPTION AMOUNT 5. 6. 7. 8. 9. 11. 13. FUNERAL EXPENSES: Hoover Funeral Home Gingrich Memorial ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Pemonal Representative (s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City Year(s) Commission Paid: State -- Zip Attomey Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer*s Fees ~dvertising, The Sentinel Advertising, The Cumberland Law Joumar inheritance Tax Return Filing fees Filing fees for First and Final Account Expenses related to storage and disposal of personal property Utility Expenses Miscellaneous: checks and stamps Zip 6,815 620 1,000 86 included w/arty fee included w/atty fee 82 75 15 93 2,667 567 39 TOTAL (Also enter on line 9~ Recapitulation $ 12~060 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (6-98) AT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dora M Railing] SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-03-0177 Include unmimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Local Personal taxes due at time of death Personal care expense to Charity Wirl Lawn care to Shughart 10 130 25 TOTAL (Also enter on line 10~ Recapitulation) 165 (If more space is needed, insert additional sheets of the same size) 217 REV-1513 EX + (9q30) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE'DENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Dora M. Railing 21-03-O177 NUMBER II. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and RELATIONSHIP TO DECEDENT Do Not List Truste~{s) transfers under Sec. 9116 (a) (1.2)] Linda Stamey P. O. Box 96 Boiling Springs, PA 17007 Brenda Bradley 88 Cedar Street Mt. Holly Springs, PA 17007 Daughter Daughter AMOUNT or SHARE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18~ AS APPROPRIATE NON-TAXABLE DIS'I~IBUTiONS: A, SPOUSAL DIS~IBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTI~IBUTIONS OFESTATE ON REV-1500 COVER SHEET 5O% 5O% TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 (If more space is needed, insert additional sheets of the same size) [] M I'Bank Manufacturers and Traders Trust Company, 1100 Wehrle Drive, P.O. Box 767, Buffalo, NY 14240-0767 March 19, 2003 RE: Estate Search The Estate of.' DORA M RAILING Date of Death (D.O.D.) 2/16/2003 To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedant's name appears: Account Account Number Account Title Opening Branch D.O.D. Accrued Interest Type Balances (Includes Accr. Int.) CHK 1074725 DORA M RAILING 4319 $11,001.17 $.00 X-MAS 25004920117832 DORA M KAILING 4319 $8010.81 $4.30 CLUB 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description NO Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Authorized Signature DATE: LAST WILL AND TESTAMENT OF DORA M. RAILING I, DORA M. RAILING of 310 East Louther Street, in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this as and for my Last WiII and Testament, hereby revoking aud making void any and all Wills by me at any time herotofore made. 1. I direct my hereinafter named Executor to pay all of my debts to which I am bound and the expenses of my funeral, last illness, and of the administration of my estate as soon after my death as may be found convenient to do so. 2. I declare that I am unm,'wried and that I have tin'ce (3) adult children, LINDA STAMEY, I 18 Thh'd Street, Boiling Springs Pennsylvan a; BRENDA BRADLEY, 88 Cedar St Spnngs, Pennsylvania; and MICHAEL RAILING Alen Road C.qrtklo r, ,ree. t,M.t:.Holly " ..... rennsy~vanla. I turther declare that I have no otber children. 3. All the rest, residue, and remainder of my estate, real, personal, or mixed, and wheresoever tile same may be situate, I give, devise, and bequeath to my daughters, LINDA STAMEY and BRENDA BRADLEY prov tied that hey each shall survive me by a period of ninety (90) days. Shou d ether of my daughters predecease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event the share that she otherwise would have received shall pass to her issue per stirpes, and if there be no such issue, said share shall lapse and be added to the other share. I have intentionally made no provision in this Will for my son, MICHAEL RAILING. 4. I hereby nominate, constitute, and appoint my daughters, LINDA STAMEY and BRENDA BRADLEY as Co-Executrices of tilts my Last Will and Testament, and I further direct that neither of them shall be requked o pos any bold to secure the fa thful nerformance of her dt ties in t le Commonwea t ~ of Pennsylvania or n any other jurisdiction. 5. la addition to the powers coufen'ed by law, my herein named Executm's are empowerod; a. To invest any part of the trust corpus ia sucb securities, investments, or other property as may be deemed advisable aid p'oper, n'esmctive of whe ler the same ne at hm-ized for he nvestment of trust funds t rider t le aws of any governing jurisdiction. b. With respect to any cmporation, the socks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger consolidation or reorganization of such corporations; to co lsent to tile leasing, mortgaging, m' sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bouds, or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for fire protection and malnte~?nce of the proportionate interest of the investment in such corporations; to exercise any optmn or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either roi' the conversion of the same into other securities or for the purchase of additioaal securities, and to make nay and all necessary payments wbich may be required in connection therewith; and generally to have and exercise as to all such stocks, bouds, nad other securities, the powers of an individual owner who is uuder trust obligation. c. To bold tile trust cmpus ill one or more consolidated funds in which sepm'ate shares shall have undivided interests. d. To sell at public or private sale fol' cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed propel-, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of rely such sale or to see to the application of the purchase money arising therefrom. e. To keep on hand and uninvested such moneys as may be deemed proper and for such period as may be found expedient. f. To compromise, settle, or arbitrate any claim or demand in favor of or against the n'ust estate. Page I of 2 pages t~) 0-1/~~ g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay sucb counsel reasonable compensation which shall be charged against the principal or income of the rust fu id, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. Ia making any divis o ~ of proparty into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly n kind, as shall be deemed most expedient, and in making any division or distribution in kind may a lot any specific security or property or any t{ndivided interest therein to any one or more of such shares, and {o that end may appratse any or all of the proper y so to be allotted and the judgment as to the propriety of such allotmear and as to the relative value for purposes of distribution of the ~ecurities or property so allotted shall be final and couclusive upon all persons interested in the trust or in the division or distribution thereof. i. Authorized to register any sharas of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained us pert of tile corpus, and such designation need not be consistent from one year to another. IN WITNESS WHEREOF, I bare hareunto set my hand and seal to this my Last Will and Testament written on 2 pages, this ! 3 ~ day of _~3-,~,~ ~ ~-.c~ , 2003. DORA M. RAILING (SEAL) Signed, sealed, published and declared, by DORA M. RAILING the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her reqnest, and ill the preseuce of each other, have hereunto subscribed our names as attesting witnesses. Page 2 of 2 pages COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRIS~3URG, PA 17128 O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 EX(11 96) NO. CD 004682 FREY ROBERT G 5 S HANOVER STREET CARLISLE, PA 17013 fold ESTATE INFORMATION: SSN: 171-28-5764 FILE NUMBER: 2103-01 77 DECEDENT NAME: RAILING DORA M DATE OF PAYMENT: 12/01/2004 POSTMARK DATE: 12/01/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/16/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $497.00 TOTAL AMOUNT PAID: $497.00 REMARKS: SEAL CHECK//146 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS No. ~/-c~- / 9 ? Estate of Dora M. Railing , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW fl~e, ec/~gx~y ~ .7 ,2003 in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated January 13, 2003 described therein be admitted to probate and filed of record as the last will of Dora M. Railing and Letters Testamentary are hereby granted to Linda Stamey and Brenda Bradley Probate, Letters, Etc. Short Certificates( ) Renunciation FEES $ $ $ Total__ $ Filed....~.,~..Sr,-. ~ ................ r of Wills~_20.~/~_~~ Robert G. Frey, 46397 ATTORNEY (Sup. Ct. I.D. No.) 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDP, ESS (717) 243-5838 PHONE REGISTER OF WILLS OF ~ ~'---~'{'--~ g COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that ~ ~ t,o ,~f~o~ present and saw the testat c ) ? , sign the same and that ~ 7 signed as a witness at the request of testat.~ y: in h ~c presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this ~ 7/4` __ day of ~'~.t~.~~ Register (Address) (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of , codicil testat__ of (one of the subscribing witnesses to) the will presented herewith and codicil that believes the signature on the will is in the handwriting of to the best of knowledge and belief. Sworn to or affirmed and subscribed before me this day of 19.__ Register (Name) (Address) (Name) (Address) "his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. COMMONWEALTH OF PENNSYLVANIA o DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH , 70 Y,,.I : I : /, * 8 1932 I--t 8x~,r.o~o~, I ', I , /~.ugus~ . ILu;:;:;:;:;:;:;:;~s overiwp. I,.: I · . . ~ ~L~,~.,,~,,~c~--. ~s~,~, ~lm~erland ,~o. ilin8 Spnngs, PA 1~.18 3rd Street H oiling Springs, PA ~'~' ~ "~'~.'~ White 310 Louth~r Street ,~Carli~le, PA 17013 LJmda Stame¥ Ho~FuneralHcmesS~rmmtory,Inc.6OllLipg ~townRd. ,Hbg. ,PAITll2 r LAST WILL AND TESTAMENT OF DORA M. RAILING I, DORA M. RAILING of 310 East Louther Street, in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executor to pay all of my debts to which I am bound and the expenses of my funeral, last illness, and of the administration of my estate as soon after my death as may be found convenient to do so. 2. I declare ~hat I am unmarried and that I have t~ee (3) adult children,. LINDA STAMEY, 118 Third Street, Boiling Springs, Pennsylvania; BRENDA BRADLEY; 88 Cedfir' Street, Mt. Holly Springs, Pennsylvania; and MICHAEL RAILING, Allen Road, Carlisle, Pennsylvania. I further declare that I have no other children. 3. All the rest, residue, and remainder of my estate, real, personal, or mixed, and wheresoever the same may be situate, I give, devise, and bequeath to my daughters, LINDA STAMEY and BRENDA BRADLEY, provided that they each shall survive me by a period of ninety (90) days. Should either of my daughters predecease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event the share that she otherwise would have received shall pass to her issue per stirpes, and if there be no such issue, said share shall lapse and be added to the other share. I have intentionally made no provision in this Will for my son, MICHAEL RAILING. 4. I hereby nominate, constitute, and appoint my daughters, LINDA STAMEY and BRENDA BRADLEY as Co-Executrices of this my Last Will and Testament, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. 5. In addition to the powers conferred by law, my' herein named Executors are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authohzed for thc investment of'trust funds under the laws of' any go'verning jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging, or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds, or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the pr°portionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds, and other securities, the powers of an individual owner who is under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper any part or parts of the trust estate, and no purchase/' at any such gale shall be bound' to inquire into the expediency or propriety of any such sale or to see to the application of the purchase money arising therefrom. e. To keep on hand and uninvested such moneys as may be deemed proper and for such period as may be found expedient. f. To compromise, settle, or arbitrate any claim or demand in favor of or against the trust estate. Page 1 of 2 pages g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to any one or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. Authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on 2 pages, this t 3 a. day of ~-'~,~,.~ ~, ~.r--) , 2003. DORA M. RAILING ,(SEAL) Signed, sealed, published and declared, by DORA M. RAILING the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Page 2 of 2 pages LAST WILL AND TESTAMENT OF DORA M. RAILING FREY & TILEY ATTORNEYS-AT-LAW 5 South Hanover Street Carlisle, PA 17013 Telephone (717) 243-5838 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Dora M. Railing Date of Death: February 16, 2003 Will No. 21-03-0177 Admin. No. To the Register: I Certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on March 11, 2003 Name Address Linda Stamey Brenda Bradley P. O. Box 96 , Boiling Springs, PA 17007 88 Cedar Street , Mt. Holly Springs, PA 17065 Michael Railing Allen Road , Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except No Exceptions. Date: March 11, 2003 Capacity: Signature Name Robert G. Frey Address 5 South Hanover Street Carlisle, Pennsylvania 17013 Telephone 717-243-5838 Personal Representative X Counsel for personal representative Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/10/2005 FREY ROBERT G 5 S HANOVER STREET CARLISLE, PA 17013 RE: Estate of RAILING DORA M File Number: 2003-00177 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in'the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 2/16/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge STATUS REPORT UNDER RULE 6.12 Name of Decedent: Dora Railing Estate Date of Death: February 16.2003 Will No. Admin. No. 21-03-177 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes () No ( X) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Within six months. 3. If the answer to No.1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes () No ( ) (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes ( ) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ....,"') V'J:r-ff.2r",mn Robert G. Frey 5 South Hanover Street Carlisle. Pa 17013 (717) 243-5838 Date: January 27, 2005 Capacity: ( ) Personal Representative (X) Co~'" f~ "'~... rep'-'J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIoNS AND ASSESSNE~T OF TAX ROBERT G FREY 5 S HANOVER ST CARLISLE DATE ESTATE OF DAil"Eq1j'JDEATH FILE NUHBER COUNTY ACN 02-14-2005 RAIL I NG 02-16-2003 21 03-0177 CUMBERLAND 101 A.aunt Rellitted PA 17013 *' REY-15~7 EX .FI' (12-D4J DORA M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ftE.Y=rIW.i!;t.AFp..CZll....6J'..t1ori.ci.oF.i'NHER.'.riAN.ci-i..Ai.AP"PRAisi;.rENT~..ALlowANcE.OR......_......_..- DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF RAILING DORA H FILE NO. 21 03-0177 ACN 101 DATE 02-14-2005 TAX RETURN WAS: I X) ACCEPTED AS FILED ) CHANGED I~ an assessment was issued previously, lines 14, IS and/or 16, 17, 18 and 19 will re~leQt ~igures that inQlude the total o~ ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amount of Line 14 at Spousal rate (IS) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rat. (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Est.t. (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule CJ 4. Hortgages/Notes Receivable (Schedule DJ 5. Cash/Bank Deposits/Hi$c. Personal Property (Schedule EJ 6. Jointly Owned Property (Schedule FJ 7. Transfers (Schedule GJ 8. Total Assets (1) (2) (3) (4) IS) (6) (7) .00 .00 .00 .00 23.262.00 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule HJ 10. Debts/Mortgage Liabilities/Liens (Schedule IJ 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Govern.ental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 12,060.00 165.00 Ill) (12) (13) (14) NOTE: .00 X 11,037.00 X .00 X .00 X NOTE: To insure proper credit to your account, sub_it the upper portion of this fora with your tax payment. 23,262.00 l,."t; nn 11, 037 . 00 .00 11,037.00 00 = 045 = 12 = 15 = .00 497.00 .00 .00 497.00 (19)= TAX CRI1DITS: rAmen. ne..ur. T+, ANOUNT PAID DATE NUNBER INTEREST/PEN PAID /-) 12-01-2004 CD004682 .00 497.00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 12-02-2004 TOTAL TAX CREDIT 497.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 21. 43 TOTAL DUE 21.43 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN 01, NO PAYNENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before Dec.-ber 12~ 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years~ the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF MILLS, AGENT A refund of a tax credit~ which was not requested on the Tax Return~ may be requested by completing an "Application for Refund of PennSYlvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.state.Da.us~ any Register of Wills or Revenue District Office, or from the Depart.ent's 24-hour answering service far far.s orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the apprais.ent, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may Object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue~ Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal periOd. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021~ Harrisburg~ PA 17IZ8-10Z1. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue~ Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg~ PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax ..nesty periOd. This non-participation penalty is appealable in the same manner and in the the same time periOd as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency~ or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which beca.e delinquent before January l~ 198Z bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1~ 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOS are: Interest Daily Interest Daily Interest Rate Factor Year Rate Factor Year Rate -nr- -:onm Im-1991 --rrr-:on!1r nn ---w- 167. .000438 199Z 97. .000Z47 Z002 67. 111. .0003Dl 1993-1994 71. .00019Z 2003 5:;( 131. .000356 1995-1998 91. .000247 2004 41. 101. .000Z74 1999 7i: .000192 2005 51. 101. .000Z74 2000 7i: .000192 Year nil! 1983 1984 1985 1986 1987 Daily Factor .ormT" .000164 .000137 .OOOHO .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"RER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is .ade after the interest computation date shown on the Notice~ additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT,280601 HARRISBURG. PA 17128-0601 REV- 1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FREY ROBERT G 5 S HANOVER STREET CARLISLE, PA 17013 n___U_ fold ESTATE INFORMATION: SSN: 171-28-5764 FILE NUMBER: 2103-0177 DECEDENT NAME: RAILING DORA M DATE OF PAYMENT: 03/03/2005 POSTMARK DATE: 03/03/2005 COUNTY: CUMBERLAND DATE OF DEATH: 02/16/2003 NO. CD 005019 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $21.43 I I I I I I I I TOTAL AMOUNT PAID: $21.43 REMARKS: CHECK# 5709 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WillS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' '" i-..'..-....'... ..' BUREAU OF INDIVlbUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS ANO ASSESSHENT OF TAX RfV-l&47EXAFPU2-D41 . ? I ,- r , 02-14-2005 RAILINB 02-16-2003 21 03-0177 CUMBERLAND 101 Allount Remitt.d DATE ESTATE DF DATE OF DEATH FILE NUMBER COUNTY ACN M DORA c , ROBEln B FREY 5 S HANOVER ST CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REBISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV :r!7,"-E;c".m"-r~1":m--N1i"'{cE--o'l!'-iNHE~j;-fAiicl-"'AiC.A-p"PR7ifsEiiiNt:--ALl'bWANCIf-o'R-..----...- --. ..- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RAILING DORA M FILE NO. 21 03-0177 ACN 101 DATE 02-14-2005 ) CHANGED TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. stocks and Bonds (Schedule Bl 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/"isc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule FJ 7. Transfers (Schedule G) 8. Total Assets .00 .00 .00 .00 23.262.00 .00 .00 (8) NOTE: To insure proper credit to your account} subllit the upper portion of this form with your tax payment. (1) (2) (3) (4) (5) (6) (71 23,262.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses {Schedule Hl 10. Debts/Mortgage Liabilities/Liens (Schedule Il 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequestsi Non-elected 9113 Trusts (Schedule 4) 14. Net Value of Estate Subject to Tax 12,060.00 (9) (10) 165.00 (11) (12) \13) (14) 1??25 00 11,037.00 .00 11,037.00 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. NOTE: If an assessment was issued previously, lines reflect figures that include the total of ~ ASSESSMENT OF TAX: IS. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class Brat. (18) 19. Principal Tax Due .00 497.00 .00 .00 497.00 .OOXOO= 11,037.00 X 045 = .00 X 12 = .00 X 15 = \19)= TAY CRI"DITS: "ATn=" , .=~=... ,0) AI10UNT PAID DATE NUHBER INTEREST/PEN PAID (-) 12-01-2004 CD004682 .00 497.00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 12-02-2004 TOTAL TAX CREDIT 497.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 21.43 TOTAL DUE 21.43 -4" ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) . IF PAID AFTER DATE INDICATED I SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. BUREAU OF INDIVIDUA\..'l1AXES INHERITANCE TAX DIVISIl)Iof PO BOX Z80601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1607 EX AFP (03-05) ~ t: 33 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-04-2005 RAILING 02-16-2003 21 03-0177 CUMBERLAND 101 Allount Rellitted DORA M RoBERT(:GFREY 5 S HANOVER ST CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ..... RETAIN LOWER PORTION FOR YOUR RECORDS ... ................................................................................................................ REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT KKK ESTATE OF RAILING DORA M FILE NO.21 03-0177 ACN 101 DATE 04-04-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-14-2005 PRINCIPAL TAX DUE: 497.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-01-2004 CD004682 .00 497.00 03-03-2005 CD005019 21.43- 21.43 TOTAL TAX CREDIT 497.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 lIE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) Q...s"- STATUS REPORT UNDER RULE 6.12 Name of Decedent: Dora M. Railing Date of Death: February 16.2003 Will No. Admin. No. 21-03-0177 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ( X) No ( ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes () No (X ) (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes (X ) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Robert G. Frey 5 South Hanover Street C'.J Carlisle. Pa 17013 (.~) Date: January 17,2006 (717) 243-5838 r-- Capacity: ( ) Personal Representative 'l.-:-'j , ( X) Counsel for Personal Representative fG' Cumberland County - Register Of Wills One Courthouse Square Carlisle, FA 17013 Phone: (717) 240-6345 Date: 1/13/2006 FREY ROBERT G 5 S HANOVER STREET CARLISLE, PA 17013-3385 RE: Estate of RAILING DORA M File Number: 2003-00177 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 2/16/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~,k.~~ t.._1 GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge