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HomeMy WebLinkAbout06-13-11~ - -- - - 1505610140 REV-1500 EX (°'_'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box 28oso1 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 0 1 1 3 8 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 35s"- y~,l - ~S// 0 9 2 0 2 0 1 0 0 8 0 1 1 9 5 1 Decedent's Last Name Suffix Decedent's First Name MI W H I T E G R E G O R Y A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS a 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) QX 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 C O N F A I R S U S A N H 7 1 7 7 6 3 1 3 8 3 First line of address 2 3 3 1 M A R K E T Second line of address City or Post Office C A M P H I L L S T R E E T State P A ZIP Code ~- ~~.~ REGISTER ~~ LLS USE Y ~ .~~ ~ ~ ~ `O ~~ ~ ` .~ ~ i ..._. FTi ~ ; ' .,-„ ~~r'~~ .~ ~ ~. .~;i ~i Y ~ r w ~'A TE FILED ~ ~ - C_~i , C 1 7 0 1 1 ~~ Correspondent's a-mail address: SCONFAIRaREAGERADLERPC • COM 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 OF EFjSON RESP SIBLE FOR FILING RETURN DATE ADDRE 3815 CONESTOGA ROAD CAMP HILL PA 17011 SIGNATURE OF PREPAR OTHER THAN REPRESENTATIVE DATE (n ~~ l ADDRESS 2331 MARKET STREET CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY L 1505610140 Side 1 1505610140 ~~ J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: GREGORY A • WHITE RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. • 2. Stocks and Bonds (Schedule B) ...................................... 2. • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ? 8 5 2 . 4 4 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 1 1 8 . 8 4 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ....... 7. 3 1 2 0 2 2. 0 0 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 3 1 9 9 9 3 . 2 8 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 1 0 0 0 . 0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. • 11. Total Deductions (total Lines 9 and 10) ............................... 11. 1 0 0 0 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. 3 1 8 9 9 3 . 2 8 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. 3 1 8 9 9 3 . 2 8 TAX CALCULATION -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 .o0 3 1 8 9 9 3. 2 8 15. 16. Amount of Line 14 taxable at lineal rate X .0 0 0 0 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 19. TAX DUE .................. ............................. ...... .19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610240 1505610240 0. 0 0 0. 0 0 0. 0 0 0. 0 0 0. 0 0 ^X J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 Lo 1138 DECEDENT'S NAME GREGORY A• WHITE _ STREET ADDRESS 3815 CONESTOGA ROAD CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and Credits: ~~ • Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 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 is the TAX DUE. 0.00 (4) 0.0 0 (5) 0.0 0 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 : ...................................................................... ^ ^X b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ............................................................................,.................... d. receive the promise for life of either payments, benefits or care? ...................................,.................... ^ ^ Q 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ X^ 3. Did decedent own an "intrust for" orpayable-upon-death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................................................................. Q ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G ,AND FILE IT AS PART OF 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)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use ~~f the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate 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)]. 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. (3) 0.00 Total Credits (A + B) (2) REV-1504 EX + (6-98) SCHEDULE C CLOSELY-HELD CORPORATION, COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP OR INHERITANCE TAX RETURN RESIDENT DECEDENT SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER GREGORY A• WHITE 21 10 1138 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnerslhip interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-F~roprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. GREG WHITE CONSULTING (SOLE PROPRIETORSHIP) 7,852.44 3815 CONESTOGA ROAD CAMP HILL, PA 17011-1414 **BUSINESS WAS A CONSULTING BUSINESS AND IS NO LONGER A GOING CONCERN. VALUATION OF BUSINESS IS THE VALUE OF ITS ASSETS WHICH IS A CHECKING ACCOUNT IN THE AMOUNT OF X7,852.44• DISTRIBUTION OF BUSINESS CHECKING ACCOUNT TO SPOUSE- SE:E COPY OF LAST 5 YEAR 1040 SCHEDULE C, PROFIT OR LOSS FROM BUSINES;S•** TOTAL (Also enter on line ~l, Recapitulation) ~ $ 7 , 8 5 2.4 4 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RESIDENT DECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER GREGORY A• WHITE 21 10 1138 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2010 INCOME TAX REFUND 118.84 TOTAL (Also enter on line 5, Recapitulation) I $ 118.8 4 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER GREGORY A• WHITE 2:L 10 1138 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 yes. ITEM NUMBER 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) TAXABLE VALUE 1. MORGAN STANLEY SMITH BARNEY IRA 35,522.00 ]600.00 35,522.00 EMILY WHITE - BENEFICIARY 2- GREAT-WEST RETIREMENT SERVICES 130,847.00 ],00.00 130,847.00 PENNSYLVANIA DEFERRED COMPENSATION PROGRAM EMILY WHITE - BENEFICIARY 3• MERRILL LYNCH IRA ],45,653.00 7,00.00 145,653.00 EMILY WHITE - BENEFICIARY TOTAL (Also enter on Line 7, Recapitulation) I $ 312 , 0 2 2.0 0 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER GREGORY A• WHITE 21 10 1138 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT .4. FUNERAL EXPENSES: 1. B ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: State ZIP 2. AttomeyFees: REALER & ADLER, PC 3, Family Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant 1,000.00 Street Address City State ZIP 4. Relationship of Claimant to Decedent Probate Fees: 5 Accountant Fees: 6. Tax Retum Preparer Fees: 7. TOTAL (Also enter on Line 9, Recapitulation) I ~ 1, 0 0 0.0 0 If more space is needed, use additional sheets of paper of the same size. REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: rRt~ rARY A _ I~I{.ITT~ „~ .. ,_ ~+. .a'u y RELATIONSHIP TO DECEDENT y~u AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outn' ht spousal distributions and transfers under S 9116 ec. (a) (1.2).] 1. EMILY J• WHITE Spousal 6,971.28 3815 CONESTOGA ROAD CAMP HILL, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAk;EN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ n ni~iC ~Hace is neeaea, use aaalilOnal SneeiS Oi p8per OT ille S8n1e S',IZe. LAST WILL AND TESTAMENT OF' GREGORY A. WHITE I, Gregory A. White, of Camp Hill, Hampden Township, Pennsylvania, being of sound mind, do hereby make, publish and declare this to be my Last Will and Testament. FIRST. I hereby revoke all of my former wills and codicils. SECOND. I direct that all my just debts and funeral and testamentary expenses shall be paid as soon as practicable after my death, including if applicable the testamentary expense described in the Ninth paragraph of this Last Will and Testament. THIRD. I give, devise and bequeath all real property and all interests in real property owned by me at my death to my wife, Emily, if she survives me. If my wife Emily should predecease me, then said real property shall become part of the residuary estate and shall be distributed in accordance with the provisions of the Fifth Paragraph of this Last Will and Testament. FOURTH. I give, devise and bequeath all of my personal property, of whatever nature and wherever situated, to my wife Emily, if she survives me. If my wife Emily should predecease me, then I give, devise and bequeath my personal property as follows: 1. ~ ;`~= ~ 4 ...'J _.-,. . P - ~,, _ ~ .c~- ~ ..~ L~ --, a To my brother Stuart White: the set of Lenox china and crystal, including all serving dishes, which Emily and I obtained on or about the time of our wedding; Grandfather Raymond White's pocket watch and the Ballou pocket chain located in the golfer jewelry case in the bedroom dresser; the 1 _~~ 7/29/2008 painting of the Oakmont Country Club by Grandfather Raymond White; the William Rogers & Son silver plated teapot: with a pineapple finial, bowl and plate which formerly belonged to my mother, Norma Jean White; my oak desk, desk chair and bookcase locatc;d in my study; and my Cyma watch. 2. To my sister-in-law Fawn White: the blue Tibetan rug located in my study; and the blue sapphire jewelry formerly belonging to my wife Emily, consisting of a necklace, earrings and a ring. This bequest applies only if, at the time of my death, Fawn has not been divorced from my brother Stuart, nor have divorce proceedings been filed and pending. If Fawn has been divorced from my brother Stuart or if divorce proceedings have been filed and pending, then these items shall be distributed as part of the residuary estate. 3. To my sister Karen White: all of my pewter, including but not Limited to plates, candlesticks, goblets, trays and pieces made of both pewter and glass, but excluding the pewter spoons bequeathedi to my sister-in-law Susan Ray and excluding the four (4) pewter Crown and Rose wine goblets bequeathed to my niece Christine Lawson; Grandmother Hila White's silverware place settings, including the wooden box in which they are kept, and her silver tray with feet; all David Yunnan jewelry formerly belonging to my wife Emily, consisting of necklace, ;~Iider, bracelet, 2 sets of earrings and ring; and the "Great Blue Rising'' print by Ray Ellis located in the living room. 2 ,~~ 7/29/2008 4. To my brother-in-law Russell N. Flickinger, Jr.: th.e antique oak barrister bookcase located in the spare bedroom; the original oil painting entitled "Weather Vane" by Jim Palmer located in the hallw;~.y between the kitchen and the family room; and the oil lamp with the ,shade etched with the image of an owl located in the spare bedroom. 5. To my sister-in-law Michele Flickinger: the follotiving jewelry formerly belonging to my wife Emily: the silver Native American bracelet with the single earth-tone stone set in the middle, the steel and titanium Dau earrings, and the John Hardy jewelry; and all pink depressionware. This bequest applies only if, at the time of my death., rvlichele has not been divorced from my brother-in-law Russell, nor have divorce proceedings been filed and pending. If Michele has been divorced from my brother-in- law Russell or if divorce proceedings have been filed and pending, then these items shall be distributed as part of the residuary estate. 6. To my sister-in-law Susan Ray: the cherry drop-leaf table located in the dining room; the Noritake hand-painted celery dish ,and salts bordered in gold leaf, with the pewter serving spoons kept with the dish and salts, located in the dining room; the following jewelry which formerly belonged to my wife Emily: her wedding ring v~~ith the engagement diamond, the white gold earrings with the diamond and pearl jacket inserts, the silver ring with pearl, and the silver and black Movado watch; all pieces of ironstone china which formerly belonged to the Watts family; 3 /:l~h/ 7/29/2008 the black quilt with the quilt top made by Cxreat-Grandmother Mary Carwell; and the two blue oriental carpets located in the living room. 7. To my brother-in-law Patrick S. Ray: the "Roatke's Drift" print; the Robert E. Lee framed print; the bookcase located iri the living room; and all history and military books that he should desire to have. This bequest applies only if, at the time of my death, Patrick has not been divorced from my sister-in-law Susan, nor have divorce proceedings been filed and pending. If Patrick has been divorced from my sister-in-law Susan or if divorce proceedings have been filed and pending, the;n these items shall be distributed as part of the residuary estate. 8. To my niece Kelley White: the following jewelry which formerly belonged to my wife Emily: the amethyst jewelry, consisting of earrings, necklace and ring, the silver necklace with pearl in the Higashi box, and the gold bracelet with three seed pearls; and the Hitchcock table and four (4) chairs located in the living and dining rooms. 9. To my nephew Nathan White: my gold bracelet and matching ring; my Seiko gold watch; my Skagen watches; all. of my rings; the framed golf print entitled "Muir"; and the Hitchcock bench Iocateci in the dining room. 10. To my niece Samantha White: the following jewelry which formerly belonged to my wife Emily: the gold earrings acid bracelet in a woven pattern in the Angelo Marraccin box, the black and ;fold Movado watch, the satin silver jewelry with gold accent in the Morrow Diamonds box, 4 _~.~,~ 7/29/2008 consisting of a necklace and earrings, and the satin. silver ring with a gold heart accent; and the jewelry armoire located in the master bedroom. 11. To my niece Susan Chalupnik: the following jewelry which formerly belonged to my wife Emily: opal jewelry consisting of two sets of earrings, bracelet and ring, and the silver Cyma watch; and the crystal salt and pepper shakers which formerly belonged to my grandmother Lucille Shaver. 12. To my niece Christine Lawson: the following jewelry which formerly belonged to my wife Emily: blue topaz jewelry, consisting of earrings, bracelet and ring, and the gold Cyma watch; anti the four (4) pewter Crown and Rose wine goblets located in the dining :room. 13. To my nephew Justin Flickinger: my pewter and gold Seiko watch; the ID bracelet and ruby-like ring which formerly belonged to my father-in-law, Russell N. Flickinger, Sr.; the antique children's rocking chair from the Watts family; and the silver plated cocktail shaker located in the dining room. 14. To my niece Kristin Flickinger: the following jewelry which formerly belonged to my wife Emily: all Native American. and in-laid jewelry, including eamngs, bracelets, rings and pendants, excluding only the silver bracelet with the earth-tone stone bequeathed to :Michele Flickinger; the Watts family cradle located in the basement; and the matching crystal and silver sugar and creamer located in the living room., 5 ~ 1~ ~iz9izoos 15. To my friend Paul Wentzel: the "Oakmont Golf ~~ourse" print by Linda Hartough and the "Harbor Town" print by Barry ~~onowitz located in the master bedroom. 16. To my friend Kathy Vranicar Wentzel: the "Windswept Dunes" print by Barry Honowitz located in the master bedroom. 17. To my friend Michael Catarino : all framed golf prints except for specified prints or other artwork bequeathed to other named vldividuals. 18. To my friend Jeannie Bilunas: the large peridot and diamond ring formerly belonging to my wife Emily. 19. To my friend Randy Arnold: the "Royal County Down" print by Linda Hartough and the "University of Pittsburgh Basketball" print. 20. To my friend David Feczko: the framed "Long Cove Club" photograph located in the family room. 21. To my friend Lucinda Feczko: the "Beach Shadows" print by Barry Honowitz located in the master bedroom. The remainder of my personal property shall become part of the residuary estate and shall be distributed in accordance with the provisions of the Fifth Paragraph. of this Last Will and Testament. Should any of the individuals named above predecease me, then the specific items bequeathed to said individual or individuals shall become part of 6 _~~ 7/29/2008 the residuary estate and shall be distributed in accordance with the Fifth Paragraph of this Last Will and Testament. FIFTH. In the event my wife Emily has predeceased me, I hereby direct my Executor to liquidate such personal property and real property as may become part of my residuary estate by the terms of this Last Will and Testament, as well as the rest and residue of my estate, of whatever kind and wherever situate, of which I shall die seized or possessed, and that, after payment of debts, taxes and testamentar~~ expenses, the residue of the estate shall be distributed as follows: 1. The sum of Twenty-Five Thousand Dollars ($25,OOC-.00) shall be paid to Berachah Church, 2815 Sage Road, Houston Texas 77056. 2. The sum of Twenty-Five Thousand Dollars ($25,000.00 > shall be paid to R. B. Thieme, Jr. Bible Ministries, Post Office Box 460829, Houston, Texas 77056-8829 3. The sum of Five Thousand Dollars ($5,000.00) shall be paid to my friend and fellow member of the Harrisburg Tape Group, Mary Sharretts. 4. The sum of Five Thousand Dollars ($5,000.00) shall be :paid to my friend and fellow member of the Harrisburg Tape Group, Matta. Miller. 5. The remainder of the residuary estate shall be paid in siix (6) equal shares to the following individuals, in the manner specified: ~ _~~ 7/29/2008 a. To Rose M. White, my step-mother. If' Rose should predecease me, her share of the residuary estate shell be divided equally among those named persons in this paragraph who survive me. b. To Winifred W. Flickinger, my mother-in.-law. If Winifred should predecease me, her share of the residuary estate shall be divided equally among those named persons in this ;paragraph who survive me. c. To Karen White, my sister. If Karen should predecease me, her share of the residuary estate shall be divided equally among her two daughters, Susan Chalupnik and Christine Lawson. d. To Stuart White, my brother. If Stuart should predecease me, his share of the residuary estate shall be given to Fawn White, his wife. If Fawn should predecease me or should have been divorced from Stuart prior to his death, then his share shall be divided equally among his children, Kelley White, Nathan White and Samantha White. e. To Russell N. Flickinger, Jr., my brother-in-law. If Russell should predecease me, his share of the residuary estate shall be given to Michele Flickinger, his wife. If Michele should predecease me or should have been divorced from Russell prior to his death., then his share shall be divided equally among his children, Justin Flickinger and Kristin Flickinger. g _ h~~ ~~Z9izoos f. To Susan Ra.y, my sister-in-law. If Susan should predecease me, her share of the residuary estate shall be given to Patrick Ray, her husband. If Patrick should predecease me or should have been divorced from Susan prior to her death, then her share shall be divided equally among those persons named! in this paragraph who survive me. SIXTH. The money payable upon my death to a named beneficiary or beneficiaries pursuant to policies of insurance and investments, including but not limited to life insurance policies, individual retirement accounts, deferred compensation accounts or annuities, will belong absolutely to the beneficiary or beneficiaries named therein and shall not be considered to be part of my estate or to be disposed oil by this Last Will and Testament. However, in the event that both the named primary and contingent beneficiary or beneficiaries on any policy of insurance or investxrient have predeceased me, then the proceeds payable under said policy or investment shall be paid to my estate and shall be distributed as part of the residuary estate in accordance with the provisions of the Fifth. Paragraph of this Last Will and Testament. SEVENTH I appoint my wife Emily as executrix of this Last Will and Testament, without bond, if she survives me. If my wife Emily should predecease me, I appoint my brother Stuart White as executor of this Last Will and Testament, without bond. I authorize and empower my executrix or executor without order of court to sell, convey, mortgage, invest, reinvest, exchange, manage, control or otherwise deal with any and all property, real or personal, comprising my estate. If St~~art White serves as 9 __~ l~ 7/29/2008 executor of my estate, he shall receive the surn of Ten Thousand Dollars ($10,000.00) as a testamentary expense for serving as executor. EIGHTH. In the event that my wife Emily and I shall die in a common accident or disaster or under circumstances such that it is difficult or impracticable to determine who survived the other, then I direct that for the purpose of this Last Will and Testament that my wife Emily shall be deemed to have predeceased me. However, for the purposes of payment of money upon the death of my wife Emily to a named beneficiary or beneficiaries pursuant to policies of insurance anal :investments held solely in her name, including but not limited to life insurance policies, individual retirement accounts, deferred compensation accounts or annuities, if I was named as the primary beneficiary on such policies of insurance or investments, then, and in that case only, I will be deemed to have predeceased my wife Emily and payment: under said policies of insurance or investments shall be made to the contingent beneficiary or beneficiaries named therein. [The remainder of this page is purposely left blank.] 10 _ i"~ 7/29/2008 NINTH. In the event that my wife, Emily, and I ;>hall die in a common accident or disaster, and at the time of our death we possess one or~ more pets, I direct that the pet or pets should be given to my sister-in-law, Susan Ray, acid that she be provided with a sum of money in the amount of Five Thousand Dollars (x$5,000.00) to provide for the care of said pet or pets. This sum shall be considered a testalnentary expense of my estate. In witness whereof, I, Gregory A. White, have hereunto set my hand and seal and .~ have signed my initials on each of the proceeding pages this o? ~ day of ~1 2008. L a W= egory A. . 'te fitness 11 . ,~J.~W 7/29/2008