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HomeMy WebLinkAbout05-09-111505610143 -J REV-1500 Ex(°'-'°' OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 2 1 11 0 0 2 3 0 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 168 24 4355 02 08 2011 03 27 1930 Decedent's Last Name Suffix Decedent's First Narne MINNICK JANET (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 4. Limited Estate ^ 4a, Future Interest Compromise (date of death after 12-12-82) ® 6. Decedent Died Testate ^ ~ Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trustj ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death between 1231-91 and 1-1-95) ^ ;S, Remainder Return (date of death prior to 12-13-82) ^ .`i. Federal Estate Tax Return Required Fl. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL T,AX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MICHELLE SOMMER 7 17 2 4t9 0 9 0 0:: ,_._ _ ,. ..... ; .., ~,ti... . ;-r First line of address 2 WEST HIGH STREET Second fine of address City or Post Office State ZIP Code CARLISLE PA 17013 Correspondent's a-mail address: m i s@ a b o m k u t u l a k i s. c o m MI M MI _'! _) i ~~~ --; , 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. SIGNATURE O~PERSON RESPONSIBLE FOR FILING RETURN DATE ,~;~ ~-~t:,~i~.-t,~1,,..~ Bernice Dorn ~'`j~' ~ ~,~,, ~, ADDRESS 84 W. Old York Road, Carlisle, PA 17015 S N T O`F PREPARER O THAN EPRESENTATIVE DATE ~~~ ~ ~ ~ ~ Michelle L. Sommer, Esquire ~ `;~ ~ C~ ADDRESS 2 West High Street, Carlisle, PA 17013 Side 1 1505610143 1505610143 • , l REV-1500 EX Decedent's -vame: M I N N I C K, JANET M. Decedent's Social Security Number 168 24 4355 RECAPITULATION 1. Real Estate (Schedule A) ........................................................................ .................. 1. 10 0, 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 0 . 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 0 0 0 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 0 0 0 5• Cash, Bank De osits & Miscellaneous Personal Pro e p p rty (Schedule E) ................ 5. 0 0 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 2 9 , 5 7 0 . 6 6 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7, 0 . 0 0 8. Total Gross Assets (total Lines 1-7) ....................................................................... g, 12 9 , 5 7 0 . 6 6 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 17 , 9 7 0 . 1 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. ~- , 6 5 8 . 0 2 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 19 , 6 2 8.12 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12, 10 9 , 9 4 2 . 5 4 13. Charitable and Governmental 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. 1 O 9 , 9 4 2 . 5 4 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. 16. Amount of Line 14 taxable at lineal rate X .045 10 9, 9 4 2. 5 4 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. Side 2 1505610243 1505610243 1505610243 4,947.41 4,947.41 J ' ~ REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 11 - 0 0 2 3 0 DECEDENT'S NAME Minnick, Janet M. STREET ADDRESS 260 South Pitt Street CITY Carlisle STATE ZIP PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 4,947.41 2. Credits/Payments A• Prior Payments B. Discount 247.37 Total Credits (A + B) (2) 247.37 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) 4, 7 0 0.0 4 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ^ 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? ....................................................................................................................... ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at Fiis or her death?......... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..................................................................................,................................... ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART O F THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)j. 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. §911.6 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and tlhe statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as 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)1. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the cecedent, whether by blood or adoption. ,~. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF Minnick., Janet M. 21 - 11 - 00230 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 wilting 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. Attach a copy of the settlement sheet if the property has been solcj. Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 260 South Pitt Street, Carlisle, PA 17013 100,000.00 I TOTAL (Also enter on Line 1, Recapitulation) I 100,000.00 ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS FILE NUMBER ESTATE OF Minnick, Janet M. 21 - 11 - 00230 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 None i 0.00 TOTAL (Also enter on line 2, Recapitulation) I 0.00 i SCHEDULE C CLOSELY-HELD CORPORATION, COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP or INHERITANCE TAX RETURN RESIDENT DECEDENT i SOLE-P ROPRI ETORSH I P FILE NUMBER ESTATE OF Minnick, Janet M. 21 - 11 - 00230 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than asole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 None 0.00 TOTAL (Also enter on Line 3, Recapitulation) ~ 0.00 ~ SCHEDULE D COMMONWEALTH OF PENNSYLVANIA ~ MORTGAGES & NOTES RECEIVABLE INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Minnick, Janet M. 21 - 11 - 00230 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH None 0.00 TOTAL (Also enter on Line 4, Recapitulation) ~ 0.00 ~ SCHEDULE E ~~ ' CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Minnick, Janet M. 21 - 11 - 00230 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. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 2 1987 Chevrolet Spectrum (does not run) no value ~ 0.00 TOTAL (Also enter on Line 5, Rec;apitulation) ~ 0.00 I - SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~ FILE NUMBER Minnick, Janet M. 21 - 11 - 00230 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 Cindy Minnick 260 S. Pitt Street daughter q Carlisle, PA 17013 JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT SCRIPTION F PRO ERTY ~~ ~ ~ Include name o Inanclal Instltu Ion an bank account numbe or similar identifying number. Attach deed for jointly-held real estate. DATE OF~ DEATH VALUE OF ASSET o /o OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST A 11 /30/1998 Members 1st Federal Credit Union-Savings 2a,o~~.~1 50% 12,038.86 A 11/30/1998 Members 1st Federal Credit Union-Checking 3,~o2.ss 50% 1,851.34 A 01/24/2005 Members 1st Federal Credit Union-Money 31,360.92 50% 15,680.46 Market i ~, ~ i ~ TOTAL (Also enter on line 6, Rec<~pitutation) i 29,570.66 , 1~ ~n " COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Minnick, Janet M. ~ FILE NUMBER 21 - 11 - 00230 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM NUM$ER I DESCRIPTION OF PROPERTY Include the name of the transferee, their relationship to decedent and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH VALUE OF ASSET % OF' DECD'S INTEREST EXCLUSION (IF APPLICABLE) I TAXABLE VALUE i 1 I 0 i I I I I i TOTAL (Also enter on line 7, Recapitulation) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnick, Janet M. SCHEDULE H FUNERAL DCPENSES & ADMINISTRATNE COSTS FILE NUMBER 21 -11 - 00230 Debts of decedent must be reported on Schedule I. ITEM ~ NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Ronan Funeral Home, Carlisle, PA ~ 8,958.30 2 ~ Cumberland Valley Memorial Gardens-Grave Opening 1,700.00 3 Cumberland Valley Memorial Gardens-Grave Marker 675.00 4 Funeral Luncheon-Bonanza 227.00 B 1. 2. 3. 4 5. 6. 7. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Bernice Dorn Street Address 840 W. Old York Road city Carlisle state PA zip 17015 Year(s) Commission paid Attorney's Fees Abom & Kutulakis, LLP, Michelle L. Sommer, 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 Probate Fees Register of wills Cumberland Law Journal The Sentinel Accountant's Fees Tax Return Preparer's Fees Group Tax Preparation, Carlisle, PA Other Administrative Costs 0.00 5, 750.00 338.50 75.00 166.30 80.00 TOTAL (Also enter on line 9, Recapitulation) 17,970.10 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA ' LIABILITIES & LIENS INHERITANCE TAX RETURN ~ RESIDENT DECEDENT '~~ FILE NUMBER ESTATE OF Minnick, Janet M. ~ 21 - 11 - 00230 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT Leffler Energy-oil 640.13 Carlisle Boro Tax Account -Real Estate Taxes 768.15 PP&L-Electric 205.74 Manor Care, Carlisle, PA-final invoice 44.00 TOTAL (Also enter on Line 10, Recapitulation) ~ 1,658.02 REV-1513 EX+(11-08) -_ ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~ FILE NUMBER Minnick, Janet M. 21 - 11 - 00230 RELATIONSHIP TO :SHARE OF ESTATE ;AMOUNT OF ESTATE NUMBER '~ NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I I ;TAXABLE DISTRIBUTIONS [include outright spousal ' distributions, and transfers ~ under Sec. 9116 (a) (1.2)] 1 Bernice Dorn daughter one-fifth 840 W. Old York Road Carlisle, PA 17015 2 ~ Robin Drennan daughter orie-fifth 8508 Vista Carla LNSW Alburg, NM 87121 3 Darlene Blosser daughter ore-fifth P.O. Box 256 Plainfield, PA 17081 Enter dollar amounts for distributions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate. II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I i TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 REV-1513 E`X+ (9-00) COMMONWEALTH OF PENNSYLVANIA SCHE~UL.E BENEFICIARIES continued INHERITANCE TAX RETURN RESIDENT DECEDENT '; ESTATE OF FILE NUMBER Minnick, Janet M. ~ j 21 - 11 - 00230 NUMBER ' NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) ~~HARE OF ESTATE (Words) ~ AMOUNT OF ESTATE j ($$$) ~ I ',TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers ~ under Sec. 9116 (a) (1.2)~ 4 ' Ed Minnick son once-fifth ~ 1915 Spring Road 'i Carlisle, PA 17013 5 Cindy Minnick daughter one-fifth 260 S. Pitt Street I' ii '~ i i Carlisle, PA 17013 ~ Page 2 of Schedule J LAST W~~,L A1Qd~ T'EST'AMENT' ®F JANET' M. MINNICK; I, JANET 117. MINNICK, Social Security Number 168-24-4355, of the Commonwealth of Pennsylvania, declare that this is Iny LAST WILL AND TESTAMENT and I revoke all other wills and codicils previously made by rne. I. I appoint my daughter, BERNICE MILLER DORN of Perulsylvania, as my Personal Representative concel-ning this Will: If my daughter, BERNICE MILLEF; DORM is unable or fails to serve, I then appoint my daughter, DARLENE LOUISE BLOSSER of Pennsylvania, to serve as my Personal Representative. If my daughter, DARLENE LOUISE BLOSSER, is unable or fails to serve, I then appoint my daughter, CINDY LYNN MINNICK of Pennsylvania, to serve as my Personal Representative. A. I request that my Personal Representative be permitted to serve without bond or surety thereon and without the intervention of any court, except as required by law. I direct that my Personal Representative act in unsupervised administration so as to administer my estate with a minimum of couz-t supervision. If it becomes necessary to have ancillary administration of my estate in any jurisdiction where nzy Personal Representative is unable or does not desire to qualify as ancillary legal representative, Iappoint as such ancillary legal representative such individual or corporation as my Personal Representative shall designate, in writing. B. I direct my Personal Representative to pay the expenses of my last illness, the expenses of a funeral appropriate to my station in life and custom of living (including a suitable monument or marker for my grave), and written charitable pledges which I have made. I grant my Personal Representative the power to extend or renew any debt for sucr~ tune as my Personal Representative shall deem appropriate. C. All estate, inheritance, succession and other death taxes with respect to all property passing under this lny Will shall be paid front and borne by the principal of my residuary estate, without regard to i-eiinbursement, as if such taxes were administration expenses. 1VIy Personal. Representative may pay such taxes at arly time deemed advisable, whether or not then due and payable. Last Will and Testament of JANET M. MINNICIL ~- i-T_------ 1 / 7 y I. , .- _, ~ f'~• t: ~ / .emu V ~ . I~~ R~ ~ ~~ Page 1 of 4 -L D. My Personal Representative is requested to settle my estate as soon after 111y death as may be practicable, and to pay or deliver every legacy or bequest to my beneficiaries without waiting any tinge that may be believed to be customary in probate matters. II. I give to my daughter, CINDY LYNN MINNICK, a life estate .in my house located at 260 South Pitt Street, Carlisle, Pelulsylvania, upon the condition that she resides at the residency by herself: Upon her death, a violation of the stated condition, or upon her decision to vacate the residence, the estate will be given to my children. III. It is my intent that all my children, unless stated othel-wise, receive equal shares of my estate for the purpose of dividing my estate. It is my desire that my bang{ accoLrnts at Members First jointly owned with my daughter, CINDY LYNN MINNICK, be taken into account for the sole purpose of vahiing each child's share. I understand that this account will not be a part of my probate estate. IV. I give, devise and bequeath, absolutely and forever, all of the rest, residue and remainder of my estate and property of which I may be seized or possessed, or to which I may be entitled, at the time of my death, wherever situated or of whatever nature, be it real, personal, or mixed, to my daughter, BERNICE MILLER DORN of Pennsylvania, my daughter, ROBIN ANN DRE.NNAN of New Mexico, my daughter, DARLENE LOUISE FtLOSSER of Pennsylvania, my daughter, CINDY L'~'I`~IN MINNICK of Peiulsylvania, and my son, EDWARD E. MINNICK, JR., of Peiulsylvania, in shares of substantially equal value to be divided as they may agree. A. If any of my children shall not survive me, then the share of t11at deceased child shall go to the descendants of that child, who are to tape per stirpes and not pear capita. If any of my children shall not survive me and shall not be survived by any descendants, then the share of that deceased child shall be distributed to.nly surviving children and the descendants of any of my other children who fail to survive me, in the maiuler set forth above. B. If they are unable to agree, the division among my children anal the descendants of any of my children who fail to survive me shall be made by my Personal Representative, in that person's sole and absolute discretion. I empower my Personal Repi esent~~tive to sell any or all of such property, if such property is not distributed in kind hereunder, and to distribute the proceeds among my said children in substantially equal shares. Any determination. of my Personal Representative as to what should pass or be sold under this paragraph and to whom it should pass or be delivered or at what price it should be sold shall be conclusive. V. If any beneficiary to any share of my estate which is not subject to the provisions of any trust which may be created by this will is at the time of distribution of his or her share, a minor under the laws of his or her domicile, I direct that the minor's share be converted into qualifying property and. delivered to the Minor's Guardian as Custodian for the minor under tl~e Uniform Gifts to Minors Act or t}~e T`J~Ziform Transfers to Minors Act as may then be in effect in either the state in which the bel.leficiary or the Custodian resides, or any other state of competent jurisdiction. ~+ Last Will and Testament of JAI~TET M. 1~~III~'NICK .. r .. . _- _~ . Page 2 of 4 A. Tile Uniform Gifts to Minors Act or The Unifot-~17 Transfers to i\'~liilol-s Act, as may then be il_I effect in the state concerned, is hereby incorporated by refere~lce. The property affected by the Act shall be managed, held, and distributed in accordance with the provisions of the Act. B. The financial custodian will serve without bond or surety anc~ without intei-~~ention of any court, except as required by law. C. The receipt by the Custodian, for the minor, of airy principal or income transfei~-ed pursuant to this paragraph shall be a full acquittance and discharge of rn~~ Personal Representative or Trustee, as applicable, from liability with respect to such transfer and from ftu-ther accountability for tl~e principal or income so transfel-red. VI Except as otherwise provided in this Will, I have intentionally failed to provide for any other relatives or other persons, whether claiming to be an heir of mine ar not. Insofar as I have failed to provide in this Will for any of my issue now living or later bom or adopted, such failure is intentional and not occasioned by accident or mistake. VII Any beneficiary who fails to survive until One Hundred and Twenty (120) hours after my death shall be deemed to have predeceased me, and the gift to that beneficiary shall be disposed of accordingly. VIII Definitions: A. The tens "children" as used in this Will does not include adopted and afterboin persons. T:he terns "children" as used in this Will shall include step-children, the natural bons or adopted children of a person's spouse who are not the natural born children of the person. A relationship by or tluough legal adoption shall be treated the same as a re:(ationship by or through blood for purpose of succession to property under this Will. B. The term "per stirpes" as used in this Will means that whenevE;r a distribution is to be made to the descendants of any person, the property to be distributed shall be divided into as many shares as there are (1) living children of the person, and (2) deceased children, who left descendants who are then living, of the person. Each living child (if any) shall take one share and the share of each deceased child shall be divided among his then living descendants in the same maiuler. C. The terns "Personal. Representative" as used in this Will. shall have the same meaning as Executor, Executrix, Independent Executor, or any other title of like import which is used to describe such a fiduciary. Ids . In addition to any powers granted by the laws of the.jurisdiction in which this Will is probated, I hereby authorize and empower the fiduciaries nallled in this Will, to the extent of the discretion herein granted, to sell, exchange, convey, transfer, assign, mortgage; fledge, lease or rent the whole or any part of my real or personal estate, to invest, reinvest.. or retain. investments Last Will and Testament of JANET IvI. MII~rNICK _ Page ~ of 4 _ of illy estate, to perfornl all acts alld to e~eeute all documents «~hic11 my fiduciaries play deem necessary or propel- in regard to my property. If any of my fiduciaries elect to receive compensation for services, such compensation wily be that allo~~~ed by law. X. If any part of this Will shall be invalid, illegal, or inoperative fc~r any reason, it is my intention that the remaining parts, so far as possible and reasonable, s11a11 be effective and fully operative. My Personal Representative may seek and obt~lin court instr~ictions for the pui-~~ose of carrying out as nearly as relay be possible the intention of this Will as shown by the tenlls hereof; including any terms held invalid, illegal, or inoperati~-~e. This document was prepared under the authority of Title 10 U.S. Code, section 1044, and implementing nlilitaly regulations and instructions, by JONATHAN HOWARD, a member of The Judge Advocate Legal Service, United States Army, who is licensed) to practice law in The State Of Georgia. ,~., ~„ f . IN WITNESS WHEREOF, I have at Carlisle, Pe1111sylvania, 011 ,~:~:. ~;`- ~.-~~;, , ;.:~-~7t:::~~? , set rely hand and seal to this rely LAST WILL AND TESTAMENT, consisting of~4 typewritten pages, each page bearing 1ny handwritten signature. ... ,, ~ ~. , "~ ~ ~ v ~ JANET%f~I. 1VIIllTNIC~ -~ T11e fore~o111g 111stninlent was, at Carlisle, Pe11r1sylvanla, on .~ ~/"~~r,_.~ ,~. . _ , signed, sealed, published and declared by JANET M. MINNICK, the testatrix; to be her LAST WILL AND TESTAMENT in the presence of all of us at one time, and a.t the same time we, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses, and we do so verily believe that the said testatrix is of sound and disposing mind and memory at the date hereof. ~~~ o f ~. ~.-~~ ~~ i~d Last Will and Testament of JANET M. MINNICK ~; i I'a~e ~ of 4 I, J_~NET Vii. ~~1INNICh, the testatrix, sign m}' naive to this inst71u1ient oil ,~ '`~~- ~ '~; :~ _~~ ~~ aild bein~~ first s«~orn, declare to the undersigned atrthorin~ that I sign and execute this insntiin7ent :~s i~sy list «-ill, that I sign it willin~~ly or willingly direct another to si~~n for n1e, that I execute it as n1y free acid voluntary act for the purposes therein expressed, and that I am eighteen }ears of age or older. of sound mind, and under nn constraint or undue influx°nce. s - _`, -- ~ JANET M: NffNNICh AC~1~1®~'VLEDGI~E1QdT I, JANET M. MINNICK, testatrix, whose name is signed to the attache-d or foregoing illstnunent, having been duly qualified according to law, do hereby. acknowledge that I signed and executed the instrument as my Last Will; that I signed rt w1111ng1y; ar_1d that I signed it as Ivy free and voluntaly act for the purposes therein expressed. ,; ~ ~ L ,~, ;~ , a ,': ,,.~'~ ,?, ; 1 ..~ _ ~.... f~; ; (SEAL) JANET M `~l~fI1~NICK~ ~~~~~ AF~'II)A'~~T We, ~~' f~ ~~ ~~+~~ ,and ~•;~~ t ~ ,~s~. t'~%'~~-1..~~--i ~~~t.~ t~~ ,the witnesses, sign our names to this instrument, being duly quali ed accordi.ng to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her Last Will; that the testatrix signed willingly and executed it as her fi-ee and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing a.nd sight of the testatrix signed the will as a witness; and that to the best of our knowledge the testatrix was at that time 1~8 or`more years of age, of sound mind and under no constraint or tuldue influence. r -~--- COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by .IANET M. MINl~ICI~, the testatrix, and subscribed and sworn to before vie by ~ ~~ ~ ~~ and ; ~. ';~ r ; a ! , s ic.~ ~, .fi ;~~: the witnesses, on .r ,;,~.r ~,; ~ ? s ',. i'~ Notai~ Public __ ~~_ r ~¢ ~ ... ~ ~ .. ~,. . '.~._ '; Last V~~ill and Testament of JANET M. MINNICK ~~~itness~s Attestation and Self-Pp-oving Clauses