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Home My WebLink About04-13-11~--r.~ ~,. ~ ~~ _k t: 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes ~ County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 09 1203 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 290-18-3366 12/27/2009 09/22/1922 Decedent's Last Name Suffix Decedent's First Name MI Butler Joan C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER O F WILLS FILL IN APPROPRIATE OVALS BELOW • 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) • 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Lisa Marie Coyne ~_~ (717) 737-0464 t? : : ~.~ Firm Name (If Applicable) _ a ;: ~ , ~- ~ i, ~ REGISTER OF tNI1.LS7t~ ONLY ° ' 1 `-~ Coyne & Coyne, P.C. ~ . `~__ ~ ~- C.I First line of address , -~ t..~ - ,;.~ ~ - 3901 Market Street _ - ~--~ ~~~ , - r ~- , ~, ~ Second line of address ~ ' `~ - <-r 1 City or Post Office C._ State ZIP Code DATE FILED Camp Hill PA 17011-4227 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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ~G~AT ~O~F~E ON RES SI E FOR LING RETURN ~.., / D TE ,, , J Es J~ _ - _ - - ! ~_~ Madeline B. Leslie, 82 Black Rock Tpke, Redding, CT 06896 __ _ _ _ _ _ - __ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE __ -_ - _ __ - ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 J 15056052059 REV-1500 EX Joan C Butler Decedent's Name: RECAPITULATION 1. Real estate (Schedule A). ..... . ................... .... 1. 2. Stocks and Bonds (Schedule B) .... .......... , , 2 3. Closely Held Corporation, Partnership or Sole-F~roprietorship (Schedule C) .. ... 3. 4. Mortgages & Notes Receivable (Schedule D) 4 5. Cash, Bank Deposits & Miscellaneous PF~rs~n~,~l Property (Schedule E) ..... ... 5. 6. Jointly Owned Property (Schedule F) :,~~par~te Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probalc Property {Schedule G) Seir3rnte Billing Requested..... . , . 7, 8. Total Gross Assets {total Lines 1-7).. ................... ... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)....... , , , .. e . , , .. , _ , g, 10. Debts of Decedent, Mortgage Liabilities, & Liens jSchedule I) ........ , 11 Total Deductions (total Lines 9 & 10) .................... ... 11. 12. Net Value of Estate (Line 8 minus Lind 1 t ; .. , 12 13. Charitable and Governmental BequestsiSec ~~113 -gusts for which an election to tax has not been made (Sched~~~lc: J) .... . .............. ... 13. 14. Net Value Subject to Tax (Line 12 minis Linc:~ 1:~) ................... ... 14. 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 .0 __ 15. 16. Amount of Line 14 taxable at lineal rate x .0 45 257,635.00 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18 19. TAX DUE ...................... ..................... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 Decedent's Social Security Number 290-18-3366 2'.83,943.30 11,453.43 1,293.98 296,690.71 31,056.90 7,998.81 39,055.71 257,635.00 257,635.00 'I 1,593.58 11,593.58 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Joan C Butler STREET ADDRESS 325 Wesley Drive Apt. 103 CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments ' ~ .000.00 C. Discount '.79.64 File Number 21 09 1203 DECEDENT'S SOCIAL SECURITY NUMBER 290-18-3366 __ STATE ZNP _ __ PA 17055 Total Credits (A + B + C ) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENTe Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This a the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 11,593.58 (2) __ 12, 579.64 (3) _ _ 0.00 (4) 986.06 (5) (5A) (56) 0.00 Make Checit Pay~~aie to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :................................................................................... ....... b. retain the right to designate who shall use the property transferred or its income :...................................... ...... ^ ~~ c. retain a reversionary interest; or ............................................................................................................ ...... ^ ~~ d. receive the promise for life of either payments. benefits or care? ................................................................ ...... ] ~~ 2. If death occurred after December 12, 1982. did decedent transfer property within one year of death without receiving adequate consideration? . __ ...................................................................................... ...... ^ ^ 3. Did decedent own an "in trust for" or payable u;:cni death bank account or security at his or her death? ........ ...... ® ^ 4. Did decedent own an Individual Retiremen[ Accc~.i ~(. annuity, or other non-probate property which contains a beneficiary designation? .............. ........................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS 15 YES YOU MUST COMPLETE SCHEDULE G AN , D FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot 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 i~ tine only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from ~, ciec- ;:~~d child twenty-one years of age or younger at death to or for the use Hof a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [ r 2 ~' S §9116(a)(1.2)). The tax rate imposed on the net value of transfers to or for tnc: ,ie of the decedent's lineal beneficiaries is four and one-half (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 twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling 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;1508 EX+ (6-98) 4' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI~EDULE E CASH, BANk DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FALE NUMBER Joan C. Butler 21-09-1203 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ~~~ nivro a~aue is neeaea, insert aaaiuonai sheets of the same size) BANK 3801 Paxton Street Harrisburg • PA • 17111 mymetrobank.com 888.'337.0004 January 14, 2010 Coyne & Coyne 3901 Market St Camp Hill PA 17011 RE: Estate of: Joan C. Butler Tax Identification Number: 290-18-3366 Date of Death: December 27, 2009 p ~ ~ d ~ ~' III JAN 2 0 210 ~~ To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 538219023 Date Opened: 09/10/2008 Date Closed: 12/30/2009 Primary Owner: Joan C. Butler Date of Death Balance: $22826.30 Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincerely, Diana Reynolds Metro Bank Research Associate/Deposit Services fv~ar. 'C~. <<~1% ":C~~'Pf~ ~'f~'C BaNK 41~-i0~-2i~7 -~. . No. E ",~~ P. 1 t~~ ~w~~ January 29, X010 Coync & Goyt~t PC Lisa Marie Coyne 3901 Market St Camp Hi11, PA 1 ?011 RE: Name: Joan G Butler . SSN: 290-15,3366 DOD: 12-27-2009 r ]near Ms. Coyne: In response to your request far Date of Death (DOD} balances fQr the cu~statr~er noted above, our records show the following: ' Checking Accownt ~ . Account # S 140274~~6 Established: 11-1$-198 8 JOAN C BUTLER DOD balance: $16,4$8.65 + 0.~9 accrued interest 1rYterest paid 01-01-2009 tau 12-27-2009 X5.00 YTD Saviuags Account Account # 5015601354 ~ Established: 04-28-19$$ JOAN C BUTLER ITp MADELINE L BATTLER DOD balance: $~0~,813.07 + 14.45 accrued interest Interest paid 01-01-009 thru 12-27-2009 $565.76 YTD Account # 513Q221795 ~ ~ Established.: 04-Z3-1993 JOAN C BUTLER DOD balance: $39,297.57 + 2.80 accrued interest . Interest paXd 01-01-2009 thru 12-27-2009 $105.90 YTD Page 1 of 2 rv~ar, "~. 1;1~~~ ':1~~Fr~ i I~~C ~~fi,NK 41~-705-~1~i N~, 81 ~~ P, 2 I Safe Deposit $oa The decedent maintai~-e~l safe depos~# box # 5 ~~AN C BUTLER located at: Bethany Village Bxanch ' 325 Wesley Ih Mechanicsburg, P'A 17055 717-~~1-4087 Please note tb-at this ofi ice provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings. We do not p~raceas any financial transactions or provide atatemea#s. If you need assist~tca with any of these items, please call 1-X88-pNG-SANK ~1-$~$-7~2-2265) or~sto~ by your loeal~PNC Bank branch O~CC. Sincerely, National Financial Services Center PNC Bank, N.A„ Member FIaIG Page 2 of 2 • REV-1509 EX+ (6-98) . ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scHE~u~E F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER Joan C. Butler 21-09-1203 if an asset was made joint within one year of the decedent's date of death. it must be reported on Schadu~a c; JOIN I LY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET °i° of DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 03!05/85 PSECU Regular Share Account ~ I 22,898.33 50 11,449.17 2. A. 03/05/85 PSECU Money Handler Account i f 8.51 50 4.26 TOTAL (Also enter on line 6, Recapitulation) I $ 11,453.43 (If more space is needed, insert additional sheets of the same size) ,~' ,. ~, ~ ;~® ,~r ~j f ~~/~: ."/ i~" LISA MARIE COYNE 3901 MARKET ST CAMP HILL, PA 1 70 1 1-4227 January 20, 201 Account # 8803~S;XX~~XX Dear MS. COYNE: The following is the status of JOAN C. BUTLER's account with PSECU as of the date of death ~ Joint Owner's Name JUDITH N. BUTLER ADDED 03.05.1985 AS JOINT TENANT W/ROS Date of Death 12.27.2009 Date of Birth 09.22.1922 Share Description Open date Balance Accrued Dividend S,O1 Regular Shares ~ 03.05.1985 $22,898.33 $5.20 S 04 MoneyHandler 03.05.1985 ~ S 06 IRA Shares * 8.51 0.00 06.30.1999 1,293.98 0.37 i *Judith N. Butler is the designated IRA beneficiary The dividend earned from January 1, 2009 through the date of death was $121.34. The decedent had no loans with us. We do not have safe deposit boxes for our members. We need Ms. Butler to sign, date and return the Authorization to Close Account form. If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. ( Sincerely, ~`" ~. - Meaci Fairfax Member Service Representative Finance Support Unit Pennsylvania State Employees Credit Union Main Address: 1 Credit Union Place, Harrisburg, PA 1 71 1 0-2990 • 717.234.8484 • 800.237.7328 Mailing Address: P.O. Box 67013, Harrisburg, PA 1 71 06-701 3 • 717.777.2100 (TDD) • 800.472.1967 (TDD) This credit union is federally insured by the National Credit Union Administration. E ual ~ PSeCU LCCom 9 PP ty REV-1.10 EX+ (0&09) ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Joan C. Butler 21-09-1203 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 ves. i~ ~~~~~C ~Na~e is neeuea, use aooiuonai sneets of paper of the same size. ' REV-1511 EX+ (12-99) ~' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Joan C. Butler FILE NUMBER 21-09-1203 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION _ A. FUNERAL EXPENSES: 1 ~ Neill Funeral Home 2. Rolling Green Cemetery 3. Reception 4- Musician for Ceremony 5. Honorarium s. Flowers B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: 2. Attorney Fees 3. 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 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Cumberland Law Journal -advertisement $. Patriot News -advertisement 9. Inheritance Tax Filing Fee ~ o. Postage 12~ Overnight Mailings ~ 3. Continuation Totals from 2nd Page Zip Zip TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) AMOUNT 5,015.00 2,586.00 1,279.34 150.00 250.00 754.65 10,000.00 157.50 500.00 75.00 157.50 15.00 88.00 100.00 9,995.17 31,123.16 ESTATE OF JOAN C. BUTLER NO. 21-09-1203 SCHEDULE H: FUNERAL AND AllMINISTRATIVE COSTS PAGE 2 Ite, m No. Descriution Amount 13 Reserves $3,000.00 14 Condolence Cards $108.12 15 Estate checks $25.00 16 Repairs to vehicle to sell -- new battery $102.41 17 Lodging and Meals (or Executrixes $2,451.72 18 Obituary $307.92 19 Income Taxes Due $3,000.00 20 Mileage for Executrixes @$.50/mile $1,000.00 TOTAL: $9,995.17 • REV-1512 EX+ (12 C5! ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDI~LE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS t~ ~ A i t ur FILE NUMBER Joan C. Butler _ 21-09-1203 Report debts incurred by the decedent prior to death that remained unpaid at the date ~f death inr~~u1G..., ,,...,.:...w..___., ~_~:__, ____ _ _ _ -~ ~~~~~~ ~Nu~~ ~~ nccucu, ni~ci~ auu:uUfldl SfleeLS Of ille Sdfile SIZ('. REV-1513 EX+ (11-its) ~ Pennsylvania SCHf~DULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Joan C. Butler 21-09-1203 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RE oTN tSList Trust e(s~NT ARE AM0~1)F ESOT I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under ATE Sec. 9116 (a) (1.2).] 1. Judith N. Butler daughter 50% 2. I Madeline L. Butler ~ daughter 50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE, II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTR?BUTIONS 1 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, insert additional sheets of the same size. REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA No. Estate Of : JOAN C Rl/T/ FR CERTIFICATE OF GRANT" OF LETTERS PA No . 2 ~ - 0.9- 7203 Ir~rst, Midd/e, Last) Late Of : LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No : ~ 290- 78-3366 WHEREAS, on the 3 0th day of December 2 0 09 an instrument dated October 9th 2008 was admitted to probate as the last will of JOAN C BUTLER Irirst, Midd/e, Lastl 1a to of LOWER ALLEN TOWNSHIP, CUMBERLAND County, who died on the 2 7th day of December 2 0 09 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 Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: MADELINE B LESLIE and JUDITH N BUTLER who have duly qualified as EXECUTOR(R/Xl and have agreed to administer the estate according to law, all of which fully appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE, CARL /SL E, PENNS YL VAN/A , IN TESTIMONY WHEREOF, I have hereunto set my hand and affi:~ed the seal of my office on the 30th day of December 2009. C egis ter o f Wil Deputy ~- * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF JOAN C. BUTLER I, JOAN C. BUTLER, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this m :Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at anytime heretofore made. 1. IDENTIFICATION OF FAMILY. I declare that I have two (2) children whose names ar JUDITH NOE BUTLER and MADELINE BUTLER LESLIE. As used in this Will, the term "my children" refers to all my natural children and adopted children. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determined b the defi "child/children" set forth in this paragraph. y nation of 2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to a all expenses of (1) a funeral or memorial service; (2) the interment of my remains, incpludin the costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marks at, and p-erpetual care of, the gravesite. I further direct my executor to pay all of m debts that m executor in his or her sole discretion may allow as claims against my estate. y y 3. DISPOSITION OF TANGIBI;E PERSONAL PROPERTY. I give all of m t personal property of every kind and description, including, but not limited to, books i tg ele clothing, articles of household or personal use or adornment, household furnishin s ~ P s, and automotive vehicles and their accessories, but excluding any mone e vided effects, indebtedness, documents of title, and securities and property used in connection w the th f operation of any trade or business, in equal shares, to my children, JUDITH NOE BUTLER and MADELINE BUTLER LESLIE. 4• DISPOSITION OF RESIDUARY ESTATE. All of the rest, residue and remaind property that I own at the time of my death, both real and personal, and of eve kind the description, wherever situated, to which I may be legally or equitably entitled at thei tam and death (my "residuary estate"), I give outright and absolutely in equal shares tom childre y JUDITH NOE BUTLER and MADELINE BUTLER LESLIE, per stirpes. y n, 5• POWERS OF ADMINISTRATION. 5.1. Grant of Powers. My executor, in the administration of my estate, (m "fiduciaries" shall have the powers and authorities set forth in this Article 5. These owers and ) may be exercised by my executor and trustee in their sole and absolute discretion w ~o rides permission or order of any court. These powers shall be su lement t the PP ary to those conferred by ~ c ~~ JO N C. BUTLER ----1 ~ ~~"'11TC~-CCCTII-i'~ ~ -p~CCL~IO'CTiTIITCGQ-COQ ~lIIJC~CZ'-Tprlfl 1T1^~1 fLT~"GV ~ c-napi~e~-~ ~ ur-are germs Consolidated Statutes. yrvam-a----~----~----- 5.2. Retention of Assets. My fiduciaries shall have the power to retain an my estate, however received and acquired, for so long as they deem appro riate. This property of be exercised even though the property may not be of the type authorized b P°wer may and even though the retention may leave a disproportionately lar e amount law for investment, estate invested in one type of property, g of the value of my 5.3. Transfer of Assets. My fiduciaries shall have the power to sell transf property, of whatever nature, including real property, and wherever situated, thatndrnonvey any the time of my death, or that may come into m estate or - ay own at conveyance ma be b y after my death. The sale, transfer, or Y y public or private sale, at such time, on such terms and conditions including selling price and credit, in such manner, and for an reason that appropriate, including, but not limited to, the purpose of obtain n net rocee y fiduciaries deem to my residuary beneficiaries. g P ds to be distributed 5.4. Investment. My fiduciaries shall have the power to invest and rein my estate in preferred and common stocks, bonds, notes, common trust funds anncproperty in managed by any corporate fiduciary), interests in investments, trusts, mutual f uding any mortgages on property wherever located, and, generally, in any propert and in ro ds, leases, property as my fiduciaries deem advisable, even though the investments are not opthp~rtions of or proportions authorized by applicable law for the investment of the funds. haracter 5.5. Power to Borrow. My fiduciaries shall have the ower to bo purpose, for any periods of time, and on any terms and conditions as thew money for any (including the power to borrow from any corporate fiduciary Y deem advisable otherwise encumber any property in my estate to secure re a y ' and to pledge, mortgage, or power to renew existing loans either as maker or endorser. P yment of any loan, as well as the 5.6. Power to Hold Pro ert in Nominee Form. hold any property in the name of a nominee or in bearer fo y fdduciarics shall have the power to rm. 5.7. Distribution in Cash or in Kind. My fiduciaries shall hav distributions in cash or in kind, or partly in cash, in divided or undividede' the power to make or other applicable law, and to determine which assets shall be soldinterests, as amended, distributed in kind, without notice to or consent by any beneficiar , and which shall be Y 5.8. Distribution to Minors and Persons Under Disabilit M fidu rower to makc distributions or payments to or for the benefit of any benefici~ic~shall havc the an incompetent, or who in the fiduciaries' judgment is incapacitated. T y ho is a minor, payments shall be made in any one or more of the following wa s: 1 dire he distributions or (2) directly to the creditor in a y () ctly to the beneficiary; p yment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial beneficiary; (5) to a custodian for the beneficiary under an law rel pent of a minor Y ated to gifts to minors, 2 J AN C. BUTLER ._ iic udin o my ~iauci~ in~hat ca acit ~ or" - - °_ P Y~ -`~'~~-ro-~ny ~otrierper5-on~rro~°sn-al~-n'ave~rne--care~ and custody of the person of the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. 5.9. Continuation or Liquidation of Business. My fiduciaries shall hav continue or to permit the continuation of any business, incorporated or uninco oratede power to may have any interest at the time of my death for any period of time, or to li rupidate the bus n h I on any terms as they deem appropriate. This power includes, but is not limited to (1) the ower to invest additional sums in any business, even to the .extent that my estate may be invested largely or entirely in the business, without liability for. any loss resulting from lack of . diversification; (2) the power to act as or to select other persons to act as directors, officers or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any' business as m fiduciaries shall deem proper. y S ~ S 5.10. Employment of Agents. My fiduciaries shall have the power to employ and a the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, invepstment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 5.11. Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate without the approval of any beneficiary or of the court, but subject to allowance or disallowance on the settlement of t11e final accounts of my fiduciaries. 5.12. Third Party Reliance. No person or corporation dealing with my executor shall be _ required to see to the application of any property paid or delivered to my executor, or to in uire into either the authority of my executor to enter into any transaction or the ex edien c or propriety of any transaction entered into by my executor. P y 5.13. Charitable Donations. In the event that any of my tangible personal ro ert is donate to a charitable organization(s) then my fiduciary is instructed to use the value of said donation d as an inheritance tax deduction for any inheritance tax return which maybe required to be filed as a consequence of my death. 6. PAYMENT OF DEATH TAXES. 6.1. Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes as a result of taxes assessed on property passing under this Will shall be paid from m reps duare estate as a part of the expenses of the administration of the estate. y y 6.2. Inheritance Tax. I direct that the Pennsylvania inheritance taxes a able as a result my death, limited to taxes assessed ors ro ert P y of P p y passing under this Will, shall be paid out of my 3 J AN C. BUTLER other transferee. 7. EXECUTOR. 7.1 • Appointment. I name, constitute, and appoint my children UD and MADELINE BUTLER LESLIE, as co-executors of my estate. ~ J ITH NOE BUTLER 7.2. Bond Not Required. None of the individuals n furnish a bond for the faithful performance of his or her dutiesd an section 7.1 shall be required to s executor. 8. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. F determining whether a person has survived me or another erson, a• e~c purposes of this Will, in have survived me or another person if he or she dies with n sixt 60 son shall not be deemed to death of the other person. Y ~ )days of my death or of the 9• LIABILITY OF EXECUTOR. M executor Y shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for an loss co ' under this Will, or to any other persons, except through actual fraud or ~,~, ming to any beneficiary part of the executor or trustee. My executor may, from time to time consf ul misconduct on the respect to the meaning, construction, and operation of this Will, ar'ticularl It with counsel with appointments, allocations, and disbursements, and may act on the advice of c with respect to the without incurring liability on account of his or her actions. ounsel in all matters 10. INTERPRETATION. 10.1. Successors of Fiduciaries. All pronouns referrin to an "executor shall be construed to mean any person acting as m execu executor and the term representative, or administrator, as the case may be. Y tor, co-executor, personal 10.2. Number and Gender. If required by the context of this Will ' construed as plural, plural language shall be construed as singular, and wear language shall be pronouns shall be construed as either masculine, feminine, or neuter. gender of personal 10.3. Headings. All headings used in this Will to describe th paragraph, or other division are provided for convenience only and shall notents of each article, part of this Will. be construed to be a 10.4 Governin Law. ,This Will shall be construed in confo Commonwealth of Pennsylvania. ~n1tY ~'i~ the law of the 4 ~, J SAN C. BUTLER II I~ ,. ,' _. - ._ ... .., - INWITNESS `WHEREOF, I have hereunto set m han _~...~. y d and seal to this, my Last Will and Testament, consisting of five (5) typewritten pa es, the first four (4) of which bear m si nature in t margin for the purpose of identification, this y g he ~- day of _~c~.o ~,..~,, ~ , 2008. J AN C. BUTLER ~ Signed, sealed, published and declared by the above-named Testatrix, JOAN C. BUTLER and for her Last Will and Testament, in the sight and presence of us, who, at her re uest in her si ' as presence and in the sight and presence of each other, have hereunto subscribed our names as witnesseand s. ` Address: 2331 Market Street Witness Camp Hill, PA 17011 Address: 2331 Market Street Camp Hill, PA 17011 s wulvl Y ur (CUMBERLAND ) I, JOAN C. BUTLER, THE TESTATRIX WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIItMED TO AND ACKNO~EIaGED BEFORE ME By JOAN C. BUTLER, THE TESTATRIX, THIS qf3, DAY OF _ ~C1~ ~~ zoos. COMMONWEALTH OF PENNSYLVANIA Notarial Seal Deborah L ~8renneman, Notary Public Camp Hill Boro, Cumberland County My Commission Expires June 18, 2010 Member; Pennsylvania Association of Notaries COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. THE WITNE AND ~ ~ C~ SSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMEN'T'; THAT SHE SIGNED WILLINGLY AND THAT SHE EXECUTED IT AS HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE .'EAR OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. S ~~ RN R AFFIRMED TO AND SUBSCRIBED TO EFORE ME, 2008. WITNESS COMMONWEALTH OF PENNSYLVANIA Notarial Seal Deborah L. Brenneman, Notary Public S Camp Hilt Boro, Cumberland County My Commission Expires June 18, 2010 Member, Pennsylvania Association of Notaries N ARY PUBLIC 6 THIS ~~ DAY OF -- PENN~YLVANIA INHERITANCE TAXI • INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 09-1203 PO BOX 280601 HARRISBURG PA 171zs-o6o1 TAXPAYER RESPONSE ACN 10105872 REV-1543 EX ,aFP (08-OB) DATE 0 2- 0 2- 2 0 1 0 T JUDITH N BUTLER 30 ROCK SHELTER RD WACCABUC NY 10597 EST. OF JOAN C BUTLER SSN 290-18-3366 DATE OF DEATH 12-27-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SgUARE CARLISLE PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. PSECU provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death f th o e above-named decedent, If you feel the information is incorrect, please obtain written correction from the you were a joint owner/beneficiary of this account. fi and return it to the above address. This account is taxable in accordance with th nancial institution, attach a copy to this form e Pennsylvania. Please call C?1?) 787-832? with ;u_ctions. Inheritance Tax laws of the Commonwealth of COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 8803968364IRAS6 Date 06-30-1999 Established To ensure proper credit to the account, two copies of this notice must accompany Account Balance $ 1 , 294.35 payment to the Register of Wills. Make check Percent Taxable X 50.000 payable to "Register of Wills „Agent". Amount Subject to Tax $ 647.1$ NOTE: If tax payments are made within three Tex Rate X months of the decedent's date of death, .045 deduct a 5 percent discount on the tax due Potential Tax Due $ 29.12 . Any Inheritance Tax due will become delinquent PART nine months after the date of death. 1 TAXPAYER RESPONSE :-,..~:.:......,~.:~:.::.:y::..4. .....:.. . A. ^ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. BLOCK B.The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. C. ~ The above information is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART ~ below. PART If indicating a different tax rate, please state ~:: ,.; d .. r e la ' t io ns ' h i t 0 de P ce e 2 nt. ... TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS pip«<><! LINE 1. Date Established 1 .. 2. Account Balance 2 $ 3. Percent Taxable 3 X ?»`'> " >> 4. Amount Subject to Tax 4 $ 'S 5. Debts and Deductions 5 - 6. Amount Taxable 6 $ 's`t 7. Tax Rate ~ X `''> _:::>;: <<<' ,~»: 8. Tax Due 8 $ PART 0 DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts I have reported above are true, correct and comp to to the best of my knowledge and belief. ~/ ~ u-I-C-'~ HOME ( ~ ~ ~ ) ~ ~~ ~ ~' S i ' j~L~ TAXPA '... 1~-L~~ ~ ~L " ~If~RK ( ~ ~ ) ~o ,ZC~ ~~ .~ ,7~ SIGNATURE TELEPHONE NUMBER ~ ~/~ - - DAT ;PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AND F I L E NO. 21 0 9 -120 3 • PO BOX 280601 HARRISBURG PA 1712E-o6ol TAXPAYER RESPONSE ACN 10105871 REV-1543 EX aFP (OB-08) DATE 0 2- 0 2- 2 0 1 0 JUDITH N BUTLER 30 ROCK SHELTER RD WACCABUC NY 10597 PSECU provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named deced t en , If you feel the information is incorrect, alease obtain written correction from the and return it to the above address Thi you were a joint owner/beneficiary of this account. financial institution, attach a co t th . s account is taxable in accordance with the Pennsylvania. Please cell .717; 737-832? with q~asti~r~s. py o is form Inheritance Tax laws of the Commonwealth of COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 8803968364-S1 Date 03-05-1985 Established To ensure proper credit to the account, two Account Balance copies of this notice must accompany $- 22, 903.53 Payment to the Register of Wills. Make check Percent Taxable X Payable to "Register of Wills, Agent". 50.000 Amount Subject to Tax $ 11 , 451.77 NOTE: If tax payments are made within three Tax Rate X months of the decedent's date of death, . 0 4 5 Potential Tax Du deduct a 5 percent discount on the tax due. e $ 515.33 Any Inheritance Tax due will become delinquent PART nine months after the date of death. TAXPAYER RESPONSE 1 .::.: ::::.::::::.:::::.:.::::::.:..::................. A. ~ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B.~he above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return O N L Y o be filed by the estate representative. C. ~ The above informs son is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART L__I below. PART If indicating a different tax rate, please state r e la t" a. o n s hi t 0 P d 2 ec e de n t. EST. OF JOAN C BUTLER SSN 290-18-3366 DATE OF DEATH 12-27-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SgUARE CARLISLE PA 17013 TYPE OF ACCOUNT ® SAVINGS CHECKING TRUST CERTIF. TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST A CCOUNTS Ail LINE 1. Date Established 1 2. Account Balance 2 $ "`'"' 3 . P e rcent Taxable 3 X <' 4. Amount Subject to Tax 4 $ >`~> 5 . Debts and Deductions 5 >` `>"` > :< 6. Amount Taxable 6 $ , ,`' 7 . Tax Rate ~ X "%~<'' 8. Tax Due 8 $ ,<:: PART :; >::;:>::::> ::.>...,;::::;:<: DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) ~ Under penalties of perjury, I declare that the facts I have reported above_are true, correct and co ete to the best of my knowledge and belief. ~~,JJ ,/ HOME ( ~ ~ ) 7~ ~ ~.~~'Gf~ .~~~ TAXP ER SIGNATURE ~ ~" ~ -} ~~~ `~ ~ /G' TELEPHONE NUMBER DAT PENNSYLVANIA INHERITANCE TAX INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES A N D • Po Box 2BO6o1 TAXPAYER RESPONSE HARRISBURG PA 17128-0601 REV-1543 EX AFP (OB-08) ~/,1~ ~. FILE N0. 21 09-1203 ACN 10104737 DATE 01-26-2010 MADELINE B LESLIE 282 BLACK ROCK TPKE REDDING CT 06896-2120 EST. OF JOAN C BUTLER SSN 290-18-3366 DATE OF DEATH 12-27-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SgUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS CHECKING a TRUST CERTIF. PNC BANK NA provided the Department with the information below, which has been used in calculating the potential tax due. Records indicate that at the death of the above-named decedent, you were a point owner/beneficiary of this account. If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of Pennsylvania. Please call C727) 787-8327 with ~u~sticrss. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 000005015601354 Date 04-28-1988 To ensure proper credit to the account, two Established copies of this notice must accompany Account Balance $ 202 ~ 813.07 payment to the Register of Wills. Make check payable to "Register of Wills, Agent". Percent Taxable X 100.00 Amount Subject to Tax $ 202, 813.07 NOTE: If tax payments are made within three months of the decedent's date of death, Tax Rate )( . 045 deduct a 5 percent discount on the tax due. Potential Tax Due $` 9 ~ 126.59 Any Inheritance Tax due will become delinquent nine months after the date of death. PART TAXPAYER RESPONSE 1 :..:.:::.::.:.:.::.::::...:::::.....:::::::.::.;:::.::.:::...:...:...:::......::::....:.:.......... A. ^ The above information and tax due is correct. Remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or check box "A" and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. C. ~ The above informs ion is incorrect and/or debts and deductions were paid. Complete PART 2~ and/or PART ~ below. PART I f i n d i c a t i n g a d i f f e r e n t ;:::;;>,:>::>:.:::::;:::<::>;>::;;::::<::::>:<::::<:::: ~.»;:;:.:,:.;::.:. ~;; :.::.:::::::.:::::::..:.:::::::.:::::........................ tax rate, please s t ate :.::..::.::.:.::..:..:<.:.:.::.:::::..: ..... L.:.:.:.. :.:...:::.. r ::.::.:::...: . el at- io ns hi to d e c .: O.t::.:.:.:::.:<.: :< ~. P ed <Y:.. :> f>« O. 0 N ;.::.:.;:;.;:.< .:...::...:.:.::...::...:<. TURN COMPUTAT IO N 0 F TA JOIN T/ T RU S T AC C OU N TS P.: tit I N E 1. D a t e E s t a b l i s h e d 1 >< ,<<:,;<;?;::>:; ...:. 2. Acc 0 un t Ba la nc e 2 ,'y.%~. 3. Pe rc e nt T a xab le X 3 4. Amount Subject to Tax 4 $ 5. D eb is an d De du ct' io ns 5 :::.::.:..:.::.. 6. Amount Ta $ xab le 6 7. Ta x R ate X 7 8 . T ax D ue 8 PA RT DEB TS AND ^ DEDUCTIONS CLAIMED 3 DATE PAID PAYEE nFCraTVrrn~i _..______ ------~ -•• --••~ ~ ~ a,c ~.um~uLaLlOnl $ Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the b~gst of my knowledge and belief. ~i ~, HOME C ?.G' ~' ) `'~ ~'~' ..''~="~~„'t_ ~~ ~ ,~ TAXPAYER SIGNATURE ~`~ ~- TELEPHONE NUMBER DATE" r~ __ _ 1~`-- .«.. a O r ~ C .t L _ ~ O C ~ O >' ~ ~~ S ~c ~ ^ W p .~~ G ~ S S J > W ~ ~ ~ N N ~ ~ ~~~ ~ J Q 1 ~ ~~ I ~ N ~~ r i f i ~ ~r , p • •_ S • /1 . _ • ~ ~ 1 ~ ' ~ ~ e ~ _ C ~ ! ~E~ ~ ~ ~ C 0 O 0~`};' ~ L f V ~Ot ~ -+ ~ ~ o ~ 3 e ~ ~ _ >. ~ °: ~ rp • ® ~ ~ .~ vs a ~~_~ ~~_ ~ Y `t.: 0 0 c'° > a, _~_ -- V ~ W ~ N •j . ~~. a ~~ ~ > d ~~ _ - . H ~ nj ~ C O O ~ L y n' ~ G1 X ~ QQ • O , .~y c C W ~~, p~ SSA ~ ~ r? \ (~ C ~ 4. 41 N ~ ~ ~ :~ d! ~ C dq ~ C L- ~ ~ ~, • ~ - ~ 7 L- ~ ai v a o ~ W ~ ` y~ E c o ~ +-+ L ~ • O C c ( ~ f`O G1 V ~ p `1 O ~~ ~ ~ °' ~ L c °' '~' o °J a~ a ~ a`, _ ® C W A N .~ ~ _ ~ C C d E x N~ o ~ d 0 ~ ,,,~ ~ l d ~ G1 Gf~ H C A N V 7 W W C t .. ~..~ a, ` ~ T 1210dX3 1bOdX3 'fl ~ ~ aw ^ ~~ s'~~~ ~ ~ ~~//~~ ~Il i =w ~~ .~ u~Eg~3 2-~'$; 93vt ~ - ~ O fp Q ~ y ~$~E~e ~ ~ ~ V V1 ^~^ v F ~ 3~'i ~ /~ N N ~ ' ' w K Y ~ a a a I J Q ~ rU ~ f1 v 02 ~ ~+ g W ~f- V ri ? ~~ ? ~ ' inV = Z w ~ - XZ OZ W.. DO ~~ 0 ~ ~- N ~1J v ~ ~ RJ ~ ~ ~~ ~ Ci8trb1NI dV ~''~LllibHVd MX^I9dNM lloz ly''~ ~~~~6.b0'17/~Z ~ ~O~ Z9~5 000 ~ ~ O ~ Y 6 ~~ s _ ~ _ ~~ :S 1noNna~d o l~~:z ° ~-EGOLG dd 3~SI~bd~ EZ~ os 3snaH lama ~ ~O -.. I~ C C o y R h w M o ~ a ti ~._ . W r ~~ L ~ ~ z z z ,O ~/ Q ,J II~ N _V LL LL a J Rd OSLbSO g d _ to ~ ` ~ i ~ ~ ~ V V ~ L.L. . ~ d d O ~ ~ ` i ,o ~ O 3 0 ~ N ~ r 1 ¢ H ~ ~ ~ ~ ~ to O ~ ~ ~ ` 0 G G ~ ~ O C O ,~ ~ tj co O ~ c I o N 3 RJ rIJ N ~ ~ ~ ~ ~ } C > ~ a`ic C ~ h.. ~ ~ ~ ~, c a O O C ~ ~ O ~ ~ .~ ao ~ ar ~ ~ ~ _ > _' r a - ' N O S ~ ~ E ~ ~ ~ • ~ ~ Z ~ I lJ Q ~ `o r ~ ~ x ~ m '~ ~ ~ y~ ~ V y w a $ =o ~ ~ C L ' c j 3 L ~• a V ® y 1 ~ C ~O ~ O C ~ C V N s } ; Y d rp o U vi ~ - N ~ ~ a r ? ~ > ~ E °J I~ l.u z ' ` i ', ~ o J I N ~ a ~, 4 o w v i ~ ~ ° °: ai x a - w ---, _, ' ~ ~ °' o a o Q. C V fp C w _ 1 - ~ ~ ~ O E a °: o o L L F N ~ ~~ -. ~ C e~+ ~ LA C d ~ r C F w ~-, ~ i E ~ a Y ~ .J J ~ e°o j ~, a E _ a Q ~ _ = a V' o t N '° ~. a c ° d _ _s o ~ U o~ v ~~ a ~ a v LLOOEE6L 8b ~ Lb a E C H ~ v ~' o L \7 °/ `o on a on .~ u •- I ~, a ~ V C O .~ z ;~ on ~~ 6 C n t a ~ Y c o