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
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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.
,;
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;~ , 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 ~,; ~ ?
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Notai~ Public __ ~~_
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'.~._ ';
Last V~~ill and Testament of JANET M. MINNICK
~~~itness~s Attestation and Self-Pp-oving Clauses