HomeMy WebLinkAbout08-25-111505610143
~.~ ~~ Ex tot•to- ~:
RE ~tof ~,,~^,~
Bu ~ I T~"~ INHEF
~ ~ PA 1712&0601 RE
Harrisburg.
ENTER DECEDENT INFORM~-TION gEloW ate of peath
Social Security Ntun~er
89 26 1950 05 28 2011
1
peOad,~t s last Name
GNATT
~ wppiksawol EnSN Survhring gPptlfe~s Intot~t~ fiNlow
gpouse's Last Name
OFFICIAL- USE ONLY i1e Num>xt'r
County YN-
'ANCE TAX RETURN 21 11
pie of Birth
02 13 1934
MI
Suffix Deoedm+t's First Name C
CHESTER
MI
Suffer Spouses Fimt Name
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
~,ses Soaal Security Number REGISTER 4F VV{LLS
D 3 ~me~er itetum (date of ~'
BELOW ~ b 12.13.82)
FILL IN APf'ROPRUTE ~~ n 2. SuPP~"tN Rewm
t X ~ 1. OtN,~I R~tum ~~e i""1 5. Fadaral Estate Tax R~ aged
l ~ 1 ~. ~ot~~~2-,z~821 t J
~ ~ 4. limited Estate g. TaW Number of Sate Deposer ep0~ee
~,,~e a ~wa+D tngt -----
6 0 pled ~ e i _ ~ 7. Uytait,a~r of Tnaq ' t t . E b y~ undtr Seg. 8113(11)
X tAttac~' ~r ~ iAi<adt Sch• 01
procxeds Receives ~~ to. ~ °~,`~i+, ,. ~`~°~s~ °~'
9. l; tloN slaulo sE pueECTEO To:
~ BFI. T/1X INFOfiM1-
FENCE AND Da71~ Number ° .
8PON~ . TIC SECTION MUST BE CONPLETED• ALL CORRESPO T2slepho~„~ 0 0 -~,~ ~--
'f;'~ r,
coRaE 814 ~'
Name :~ ~ , , ; -~
~C7 ~ , {_.
H ~+-1®Og GOOD~L ~ x ~r ~..
RECsISTER oE~~~?SE ONLY - ,;: `-~
N , , ,,.._
FMst lino Of s `_: ~ ~`, , _---.:-,='
328 gOUTH ATgEgTON SIRE ?~° c..n '~
~... .
gaeond Nne of address DATE FILED
Stater ZIP Code
City or Poat OHice pA 16801
STATE CQyI,EGE
oodall~entrelaw.corln and oNiet.
corrsportdsr~'s a-nail "ddr"s' 9 schedules ~ snte"'ems•~ wl~ch a ~ s' „w'°""'aage.
1 dedafe ~t.l have exananed~ ~ ~ ~~1 n~~~~~'s Weed cn al{ °a pnTE
t,rtd•r'enanies a '. d p"a'e` ~ l ~ ~.2D ! ~
tn,e. oorraa -- ~- - - --
pp pREpARER
328 Booth Atherton
PA 17050
H. Amos Goodall, Jr.
Ne e, PA
Side 1
g/~~/~~
150561dy43
J
L 1505610143
150561243
J
REV-1500 EX
Gnatt, Chester C•
Decedent's Name.
RECAPITULATION .......
..........
....................
1. Real Estate (Schedule A)..•••~••••••~•••'•'"
........................ .
2. Stocks and Bonds (Schedule B)...•••~••••••••••~•""'"'
d Cor oration, Partnership or Sole-Proprietorship (Schedule C)..•
3. Closely Hel P
........
..................
..
a es & Notes Receivable (Schedule D ...•••••••••• • ~~~' "
4. Mortg 9
nk Deposits 8~ Miscellaneous Personal Property (Schedule E)...••••
5. Cash, Ba
Separate Billing Requested....
Owned Property (Schedule F) ^
6. Jointly Probate Property Requested....
7. Inter-Vivos Transfers & Miscellaneous ~ Separate Billing
(Schedule G)
.................
.....................
g. Total Gross Assets (total Lines 1-7)......... • • • •
g. Funeral Expenses & Administrative Costs (Schedule H).••••••••••~•••~
a e Liabilities, & Liens (Schedule I).....••••••••••••••
10. Debts of Decedent, Mortg 9
.....................................
11. Total Deductions (total Lines 9 & 10)...•••••••••••••
. ...........
....
.....
. ..
......... .
......
12. Net Value of Estate (Line 8 minus Line
I Bequests/Sec 9113 Trusts for which
13. Charitable and Governmen a
an election to tax has not been made (Schedule J)..••••••••••••••"" '
....
. ............... .
14. Net Value Subject to Tax (Line 12 minus Line 13 ... • • • • • • • • '
POTATION -SEE INSTRUCTIONS FOR APPLICA LE RATES
TAX COM
15. Amount ousal tax rate ole
at the sp
transfers under Sec. 9116
Decedent's Social Security Number
:L89 26 1950
1.
2.
3.
4.
5.
91,517.86
. 6.
19,000.00
.. 7.
110,517.86
.... 8.
3,630.00
.... 9.
26,205.71
..,,. 10.
29,835.71
..... 11.
80,682.15
80 , 682.15
-.. 14. "
(a)(1.2) x .o_ ~ -- 80 , 682 .15
16. Amount of Line 1 X45 able
at lineal rate X - 0 , 0 0
17. Amount of Line 14 taxable
at sibling rate X .12 0 . ~ ~
1 g. Amount of Line 14 taxable
at collateral rate X .15
...............
19. Tax Due........•.•........--
0.0~
15.
3,630.7`
16.
0,0;~
17.
O.C~
18.
3,630.7•
19.
YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
20. FILL IN THE OVAL IF
Side 2
150561243
150561243
File Number 21-11
REV-1500 EX Page 3 late Address:
Decedent's Comp
DECEDENT'S NChester C.
Gnatt,
STREET ADDRESa sett Drive
8 Narag ZIP
STATF_ 17050
PA
CITY
Mechanicsburg
(1) 3,630.70
Tax Payments and Credits:
1 • Tax Due (Page 2, Line 19)
r1ents 3,449.'16 3,630.70
2. CreditslPaY ments
A. Prior PaY 181.54 Total Credits (A + B) (2)
g, Discount
(3)
(4)
3. Interest This is the OVERPAYMENT.
+ Line 3, enter the difference. nest a refund (5) Q.QQ
If Line 2 is greater than Line 1 e 2 Line 20 to req
4. Check box on PaJ This is the TAX DUE.
ine 1 + Line 3 is greater than Line 2, enter the difference.
5. If L
....-- u ,
..
... ^
1. Did decedent makeatransferan ~ ro edytransferred;..••••••~~•••••~ •'~~ ~ ~ ~.~~•~.~
x
retain the use or incomnat twho shall use the property transferred or cts income;..•••~~••~••••~~~~~"~ ^ ^
.........................................
a x
........
b, retain the right to esi9 ear of death without
c, retain a reversionary interest; or..••••~•~~'~ments, benefits or care?.~•••-~~~•••••~~~"~'~~'~~~~
eft within one y
romise for life of either pay •
1982, did decedent transfer prop y .........................
. ........................
d. receive the p
. .
~~"•~~~~~ ~~~~ ~~~ ~.• ~' at his or her death?.••••~~
2. If death occurred after December ' ath bank account or security
receiving adequate consideration?-•~~~ •~~~~~~~~ on de ro art which
a able up robate p p y ^
or other non-p ....,•.......
3. Did decedent own an "in trust for" or p
.............
. ................................• FILE IT AS PART OF THE RETU
id decedent own an Individual Re~irement Account, annul Y~ E SCHEDULE G AND
4. ~ designatc~n
contains a beneficiary YOU MUST COMPLE ~-
ANY OF THE ABOVE CIUESTIONS IS YES, of transfers to or for the use of the surviving
IF THE ANSWER T~
----~-° 1 gg5, the tax rate imposed on the nea value ercent
-~„-~-___ souse is 0 p
1, 1994 and before Jan. 1,
n the net value of transfers 'to or fa r the use of the surviving
For dates of death on or after J X16 (a) (1.1) (~)]• the statutory requirements for disclosure of
ercent [72 P.S. §g osed o souse from tax, an
spouse is 3 p 1 1995, the tax rate imp
t a transfer to a surviving P
For dates of death on or afterThe statute does not exemp souse is the only beneficiary.
9116 (a) (1.1) (ii))~ licable even if the surviving P arent, a
[72 P.S. §
assets and filing a tax return are still app
1, 2000: 1 ears of age or younger at death to or for the use of a natura
For dates of death on or after July 9116 (a) (1 ~2)]• t as noted in
' lineal beneficiaries is 4.5 percent, excep
ed on the net value of tldns 0 percent [72 P S § chcld y t s
.The tax rate -mpos arent of the ch-
adoptive parent, or a steep 9116 (a} (1.3)]. A tion.
on the net value of transfers to or for the use of the dace en cis 12 percent [72 P.S bather by blood or adop
The tax rate imposed 9116 (a) (1)].
9116 1.2) [72 P.S. §
net value of transfers to or fhr the use of the decedent's si ~ng-
72 P.S. § o has at least one parent m common with the decedent. w
The tax rate imposed on the
sibling cs defined under Section 9102, as an individua w
Rev-1509 EX+ 16'98)
,
scHED~~-E
TLY-OWNED PROPERTY
JOIN
COMMONWEALTH OF PENNSYLVANIA ~i~E NUMBER
IN RES DENTEDEGEDENTRN 21 -1''
ATE er C • r of the decedent's date of death, it must be reported on schedule G.
EST OF Chest RELATIONSHIP TO DECEDENT
Gnatt, oint within one yea
If an asset was made j
ADDRESS
NAME Son
SURVIVING JOINT TENANT(S) g Naragansett Drive
Mechanicsburg, PA 17050
A• Grego~- C• Gnatt
B.
C.
j
-
O
DATE OF DEATH
NT'S WTEREST
OPERTY:
~pINTLY OWNED PR TION OF PROPERT AccouNT
DESCRIP
INSTITUTION AND BANK
D FOR DATE OF DEATH
VALUE OF ASSE DE
D ST
INTER DECEDE
TE
A
LETTER D
MADE
T INCLUDE NAME OF FINANCIAL
IDENTIFYING NUMBER. ATTACH DEE
NUMBER OR SIMILAR
JOINTLY-HELD REAL E57ATE.
1
22046 °
50.000 /° 61 ~ •23
ITEM
R FOR JONT
JOINT
NUMBE TENA Checking Account
Bank - ,
2009
~ p' Citizens
#6100276570
000%
50 90,907.63
1 ~ 81.815.26 .
g Citizens Bank -Money Market Account
2 A 121091200
#6225945184
91,517.E
I ~ ~ Recapitulation)
TOTAL (Also enter on Line 6' s of the same size)
(If more space is needed, additional page
~,..,.,~;nnt (cl 2002 form software only The Lackner Group.. Inc.
Form PA-1500 Schedule F (Rev. b-
Rev-1510 EX+ (6-98)
t
TER VIVOS TRANSFERS &
IN
ON-PROBATE PROPERTY
MISC. N
COMMN ERITANCETAXRETURNANIA I FILE NUMBER
RESIDENT DECEDENT ~~ ~1 1
ESTATE OF Gnatt, Chester C•
f uestions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is ye
This schedule must be completed and filed if the answer to any o 4
DATE OF DEATH °~°IN7ERESDTS (IF APPLICABLE)I
DESCRIPTION OF PROPERTY VALUE OF ASSET 3,000.00
ITEM E NAME OF TRANS nACH A COPYEOF THE DEED ~OR REAE ESTATE. 12, 500.00
INCLUD
NUMBER THE DATE OF TRANSFER. Made w~tilln One year Of the date
1 Gift to Katie Gnatt - 3,000.00
of death 12,500.00
a Jane Gnatt -Made within one year of the
2 Gift to M rY
date of death
TAXABLE
VALUE
9,500.00
9,500.00
19,000.E
~ itulationl
TOTAL (Also enter on Line 7, Recap Form PA-1500 Schedule G (Rev. 6
(If more space is needed, additional pages of the same size)
~,.,,.,r~~ht (c1 2002 form software only The Lackner Group, inc.
REV-1151 EX+ (10-06)
ONW ALTH OF PENNSYLVANIA
COMMNHERI ANCE TAX RETURN
RESIDENT DECEDENT
~cHEOU~~ ~.H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF Gnatt, Chester C•
decedent must be reported on Schedule 1.
Debts of
DESCRIPTION
ITEM
N MBER
A FUNERAL EXPENSES:
FILE NUMBER
21-11
AMOUNT
1,100.00
e continuation schedule(s) attached
Se
B ADMINISTRATI eE a iv~e s Commissions
1 Personal Repres resentative(s)
Name of Personal Rep
Street Address State ~_ Zip-"~•------
City
Year(s) Commission paid 2,500.00
es GOODALL & YURCHAK, p.C.
2 Attorney s Fe
ess is not the same as claimant's, attach explanation)
Family Exemption: (If decedent s addr
3.
Claimant ""'~-
Zip
Street Address State _____.._
City
Relationship of Claimant to Decedent
q I Probate Fees
5 Accountant's Fees
arer's Fees 30.0
6 Tax Return Prep
7 Other Administrative Costs Schedule(s) attached 3,630.1
See continuation itulation)
TOTA-- (Also enter on line 9, Recap
Form PA-1500 Schedule H (Rev. 10
2009 form software only The Lackner Group. Inc.
~~nvriaht (c)
~CHEpuL°E kH E cosTs
ES ANp ApMINISTRATIV
FUNERAL EXPENS
continued
FILE NU{VIBER
21-1
ESTATE OF Gnatt, Chester C.
AMOUNT
DESCRIPTION
ITEM
NUMBER 1,100.00
Fes` i FY end Gregory Gnatt
Gravemarker -paid by
1,100.00
1 Mayes Memorials, Inc. - W-A
30.00
nt r H~ ~~ rative ~~~
30.00
2 Register of Wi~is - iTR Filing Fee H_ 7
Form PA-1500 Schedule H (Rev.
:,.~+ rr~1 2002 form software only The Lackner Group. Inc.
.S~HEaVLE 3~1
Rev-1512 EX+ (12-0a1
pEBTS OF pECEDEN , IENS
TGAGE LIABILITIES, & L
IVIOR
FILE NUMBER
COM INNER TANCE TAX RE URNANIA
RESIDENT DECEDENT 21 -1 1
ESTATE OF Gnatt, Chester C• enses.
including unreimbursed medical exp VALUE AT DATE
ecedent prior to death that remained unpaid at the date of death, pF DEATH
the d
Repoli debts incurred by pESCRIPTION 20.00
Transportation -paid by Greg°ry Gnatt
{TEM
NUMBER Inc _ Emergency 12,500.00
Advantage Medical Transport,
1 Market Account after the date of death 500.00
12,
#113 -Cleared the Citizens Bank Money after the date of death
2 Check
Market Account 175 86
#114 -Cleared the Citizens Bank Money re °ry Gnatt
3 Check aid by G g
Prescriptions - p 10.85
Guardian Long-Term Care Pharmacy - Gnatt
4 tions -paid by Gregory
Prescrip 100.00
Guardian Long-Term Care Pharmacy -
5 aid by Gregory Gnatt
899.00
Ambulance Service - p
6 Special Events EMS - Gnatt
Hotel -Funeral Banquet 'paid by Greg°rY
7 The Atherti°n
26,20=
Recapitulation)
TOTAL Also enter on Line 10,
Form PA-1500 Schedule 1 (Rev.
If more space is needed. additional pages of the same size)
_:,.~,+ r~.~ 2009 form software only The Lackner Group. Inc.
REV-1513 EX+ (11-08)
EE OF PENNSYLVANIA
COMMNHEERITAN4NE T~ pENTRN
RESIDEN DE _
ESTATE ~F Chester C•
Gnatt,
NAME RECE VING PROPERTY
NUMBER PERSON(S) ousal
Tp,Xp,BLE DISTRIBUTIONS [include outrigan~ P ansfers
distributions,
1 under Sec 9116(a) 1.2
Gregory C• Gnatt
8 Naragansett DrPA 17050
Mechanicsburg,
Katie Gnatt
8 Naragansett DrPA 17050
Mechanicsburg,
Mary Jane Gnatt
8 Naragansett DrPA 17050
Mechanicsburg,
FILE NUMBER
21-11
TIONSHIP TO SHAF2E OF ESTATE AMOUN ($p~)ESTATE
RELA (Words)
DECEDENT
SCHE~V~E `~
BENEFICIARIES
Son
Granddaughter
100% joint
assets as listed
on Schedule F
Gift as listed on
~ Schedule G
Daughter-in-Law Gift as listed on
Schedule G
I I Total
15 throu h 18 on Rev 1500 cover sheet, as a ro r'
r dollar amounts for distributions shown above on Imes
N ELECTION TO TAX IS NOT TAKEN
Ente
NON-Tp~gBLE DISTRIBUTIONS:
STRIBUTIONS UNDER SECTION 9113 FOR WHIC
11~ q. SPOUSAL DI
(TABLE AND GOVERNMENTAL DISTRIBUTIONS
CHAR
1500 COVER SHEET
LINE_ 13 OF REV-
Form PA-1500 Schedule J (Rev. 1
- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON
TOTAL OF PART II Inc.
;„ht rr.l 2009 form software only The Lackner Group..
LL AND TESTp~ENT
LAST WI
OF
CHESTER C• GNATT
Pe11nsylvania, revoke all prior
f Fer uson Township, Centre County
I, Chester C. Gnatt, o g
d declare this to be my last Will.
an e ledges, Whether or not legally
v~nlls
Gifts. I direct that all charitab P this
I• Charitable personal Representative,
tate, unless in the sole opinion of my
behonoredby mY es s as set forth in this Will. I
enforceable, rovision
tiall interfere with the testamentary P al roper, as to
'direction will substan Y erson P
ake a charitable donation of all p
Personal Representative to m
'rect my 'nation that its cost or difficulty o
di
Re ,resentative has made a determl
which the Personal P .
'ts value to the estate or to the heirs.
exceeds 1 ible personal property,
administration reasonably I ive all of my tang
Tangible Personal Property. g ance with the terms of a
II.
is used in a trade or business in accor • shed to
regardless of whether the same u
ch memorandum is located by or furni
randum which I may prepare. If no s
n memo rn Personal Representative shall
wrltte office, Y
tative within thirty days after taking
Personal Represen Gnatt, who sul~''iVe ine f or at
my C. Gnatt and Scott B•
to the property to my children, Gregory
distribu shall all agrE~e.
s to be divided among them as they
thir day ~ e1wise become entitled but which
least tY
o erty to which a minor would oth son with
A. Any pr p
such minor sYiall be delivered to the per
e resentative thinks unsuitable for and the receipt of such
my Personal R p of the minor, without bond,
e minor resides or who has custody
whom tlz
to release of my Personal Representa~ive. 1d delivering
ci son shall be a coinple e of acking, shipping, insuring ai
P~'
B I direct that the expens P
resentative as an administrative expense,
iciai shallbe paidby the Personal Rep
propertyto abenef ~'
page 1 of 7
in which it shall be paid by the
n eXcess of the value of the property,
ift. A11YPTOpe~'sub~ecttoasecurity
unless the cost is wholly i 'tion of the g
in thirty days of request as a condi
to the f:xtent practical in the sole
beneficiary with
sub' ect to that interest. In addition, to the same
interest shall be delivered ~ h an insurance on such property
ersonal Representative, I bequeat Y
discretion of my P
neficiary. all the residue of my estate including
be
• Gib to Descendants. I direct that
III Residue
tate be divided into shares as follows: r stir es if he
my interest in any real es
natt, if he sur~ves me o1- to his issue pe
A My son, Gregory C. G
does not, 40%~ es if he does
e survives me or to his issue per stirp
Scott B. Gnatt, if h
B My son,
not, 25%~
Emil Gnatt, if she survives me, 5%,
C M.y granddaughter, Y
Katie Gnatt , if she survives me, 5%,
D My granddaughter,
drew Gnatt, if he survives me, 5°~
E My grandson, An
n Alex Gnatt, if he survives me, 5%~
F My grandso
Ann Gnatt, if she survives me, 5%~
G My former daughter-in-law,
Gnatt, if she survives me, 5%~ and
My granddaughter, Cornelia
H • ves me, 5%.
u hter, Clarissa Gnatt, if she ,,urvi
I My grandda g
the other gifts in the same proportions.
v gift which lapses shall be added to
An
IV • Fiduciaries. tative of this Will. In case he
Dint Gregory C• Gnatt Personal Represen
A• I app Dint Scott B. Gnatt Alternate
erwise unable or declines so to act:, I app so to act,
shall predecease me or is oth re~oi~' (, • Gnatt declines the right
ntatiVe; provided, however, that if G ~
Personal Represe
he Alternate Personal Representative.
he shall have the power to name t
['~~`~e ? of 7
ill are authorized to exercise from time
1 fiduciaries named under this W , • of the fiduciary
g• Al
s Will on Trustees in the sole chscretion
11 owers conferred by law or thi without prior authority
to time a p
e in the best interest of the beneficiary, s be
determines to b ower
or as the fiduciary t to this Will• I intend that such p
with respect to any property sub~ec
from any court,
in the broadest manner possible. urisdiction,
construed an fiduciary hereunder in any j
No bond shall be required of Y shall
C.
f m death or thereafter. Each fiduciary
Pennsylvania resident at the time o Y
whether or not a
s ower to appoint his or her successor. resentatives are given
have the. expres p
• ar1eS- I realize that Personal eP b
V powers of Flduci a able y
affect the incomE' and estate taxes p Y
to make various elections which iaries, such as taking
discretion by law
s well as the relative shares of bene is ns
trusts and beneficiaries, a r income tax purposes, selecting optio
estates,
enses as deductions for either estate o ble interests as paw
administration exp electing to take qualified termina
ent of employee death benefits, the p Ym
the aYm ost oning a ent of taxes, filing
for P
selecting ~ternate valuation dates, p P made by mY
of the marital deduction, eeming corporate stock. The decisions
e tax or gift tax returns and red ub • ect to question by, any
joint incom u on, and not s ~
of these matters shall be binding P its decision shall also
fiduciaries in any oratefiduciaryissewing,
ons • PROVIDED, however, that if a corp
ected pers ~ fiduciaries to take into consideration
aff I rely upon my
in u on any individual co-fiduciary. ns including those payable by
be bind g P
taxes payable by reason of their decisio ,
ut not required, to make adjustments
the total income and estate • scretion, b
nd they are authorized in their di
my survivors, a
and rincipal as a result thereof.
between income P
VI. Miscellaneous: distributable
eficiaries. Anyintarigibleassetsbecoming
A Gifts toYoun6e1$en , . n for the beneficiary until age 25
ears shall be paid to a custoclia ctedby the
to a person under the age of 25 Y
zsvlvania. T'he custodian shallbe sele
niform Transfers to Minors Act of Penl ~ otherv~'ise the personal
under the U if any,
who is my lineal descendant,
parent of such beneficiai-~
Pa`~e > ~'1 ~
ian so selected shall be entitled to
1 select a custodian. The custod
resentative of my estate shal
rep and to the benefits.
the minor in all respects with reg
direction in this Will to distri ute
act for
Gifts to Issue. Notwithstanding any if the beneficiary
B' is not then su~~ng,
f a beneficiary when the beneficiary • ssue, the Personal
property to the Issue o he direct or indirectbene~~t of the i
settlor has established a trust fort iss'ue's share to that trust.
or another
eviewable discretion to distribute t e tall estate,
Representative shall have unr assin under this Will. I direct tha
Taxes Paid Onl on Pro e P
C' with any interest and penalties thereon,
axes in the nature thereof, together
ce and other t ,assing under this Will, shall
inherrtan ect to the prOpe~' I
a able because of my death with resp or having a beneficial
becoming p Y erson receiving
i al of my residuary estate, and no p
id from the print p ° contribute to or refund any part
be pa time be required t
such proPe~' shall at any ent, my
interest in any e interest in possession .and enJ°ym
time prior to the vesting of a f utur
eof . At any estatehas been distributed shallhave
ther residuary
resentative or the Trustee to whom my the principal of the trust
Personal Rep estate or from
ct to prepay from my said residuary
he discretion to ele and such election shallbebindingupon
t
all or any part of the death taxes thereon,
created therefrom
cline to exercise any power of
all parties in interest. I expressly de
D Powers of A ointment.
11 described in this Will. ~ terest of any
appointment not speClfica y law, the in
Heirs. To the extent allowed by or
E Protection of ouse f
' ct to the claims of any creditors, any sp
n1ed in this Will shall not be sub~e nd may notbe voluntarily
beneficiary na or others, or to legal p~°ocess, a
n or support or any similar claim, ent.
alimo Y
eized or encumbered until actua paym
' aliened, transferred, s nated
or involuntarily n a ~~ er stirpes" distribution to a deslg
"Per Sti es" Distributions. Whe p es as there are then
F. shat
or the gift shall be dlv~ded into as many who are
indiv'idual's issue is provided f ,
ed children of such individual
of such individual and they deceas share, and the share of
living children
ivin~. Each living child shall receive one
re resented by descendants then 1 ~
P
Pa~~e ~ of 7
cendants in the same manner, repeating
all be divided among his or her des
each deceased child sh
it all shares have been distributed.
tern for succeeding generations unt
at beneficiary and I should die under
this p tion. If any
G. Simultaneous Death Presum or I died first, then it shall
der it doubtful whether the beneficiary me.
' 1 that the beneficiary predeceased
such circumstances as would ren Wil
resumed for the purposes of this my reement
be conclusively p sonal Pro er Iri the case of disag
H. Distribution of Tan able Per resentative, unless the
shall be divided by my Personal Rep
children, such proPe~' rocedure:
among mY using the following P
' ousl agree on a different method, with an
beneficiaries shall unanim Y esentative shall, in consultation
1 My Personal Repr
e on each item and divide the total
a licensed auctioneer, place a valu
alue of each share. My Personal
independent advisor such as termine the v
s b the number of shares to de
'value of all Item Y
ative's valuation shall be conclusive. s of the children, oldest to
Represent
Each child shall select, in order o age him or
2.
ntil the value of the items selected y
item at a time with selection rotating, u
n est, one inue to select until the value of the
you g
is or her share. The others shall con if available, of
her totals the value of h er share. The parent or guardian,
each equals the value of his or h to ive a receipt to the
items selected by
' authorized to make this selection an g
child under eighteen (18) years is resentative shall
any uardian, the Personal Rep
sentative. In the absence of a parent or g
Personal Repre .
child in consultation with him or her. nd
11 be sold, at a public or private sale, a
make the determination for suc ted sha
3 ~y items not so selec
total value of the items chosen and
'vided among my children so that the
the net proceeds shall be di
es in my Will to my children or issue ar
cash received shall be equal.
Children Defined. .All referent
I be born after
• I signed this Will ir-cluding any ~Nho inay
children born after ~ ranted
intended to include n1y no riglus in my estate other than those g
and such after-born children shall ha~'e
1ziy death,
tion in appropriate cases to give effect
nal representative may delay dlstrlbu
by this Will. My perso
to this definition. nd and seal in the offices of Goodall
EREOF, I have hereunder set m~ ha
IN ,WITNESS tiVH ~ ~,.• _, 2009
l ~ ~ ~ G~~~'`'
on this day of
gzYurchak, P.C., ~ ~ ~..---
%'` ,,, J ~ ~ Seal
~..- . C-~
Chester C. Gnatt
p~~,~c 6 of
Pennsylvania, the
uson Township, Centre County, uest, in his
r resence Chester C. Gnatt, of Fr d it to be his last Will, and now at his req
In ou p ned this and decla
we sign as witnesses:
above-named testator Tesence of each other,
presence, and in the p r
~ G
,Ea
ADDRESS --~
DRESS
EALTH OF PENNSYLVANIA ) ) SS:
COMMONW )
hose names are signed to the attoarhethat
COUNTY OF CENTRE
' respectively, w ned auth tY
e the testator and witnesses, orn, do hereby declare to the undersig
W ~ in first duly sw the instrument as his last Will, and that
foregoing instrument, be g
Nester C. Gnatt signed and execueSter C. Gnatt executed it as hTesence and
on the above date, C and that Ch
natt had signed ~nrillingly, ed and that each of the witnesses knowledge, Chester
Chester C. G ress ,
nta act for the purposes therein exp
u ry Will as witness and that to the bend and under no constraint or
vol
hearing of the testator, signed the ears of age or older, of sound ml
C. Gnatt was at the time eighteen y
undue influence. ~
~._..~ , ,r ,t,
~~ , ~~
Chester C. Gnatt
m~~+atnr
the aforesaid
ed before me b~' Chester C. Gnatt,
sworn to and acknowledg the aforesaid witnesses, on the above date.
Subscribed,
subscribed and sworn to before me by
testator, and
.` . t ~.
~MIV~t~kEALTH QF P~~i-~~YLV~t~i~±
~ Notarial Via!
f ~
' SytV18 J. At}man,1~10t91x Publ~G
Sta1@ Co118~@ p~JrQ, CAC~t<F' L~U(1C`p i
(; pt'ritT115S101'i EXtJifE~ t„~',l. "~? --
Mr~mb~r, Pennsytvar~ia ~sscrc"sa-tioe~ s~f #~ct~i4s
Pa~~e 7 cat 7
REV-1162 EX(11-96)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1 7 1 28-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTAT E TAX
OFFICIAL RECEIP
NO . Cp p 14894
GNATT GREGORY DRIVE
8NARAGANS
MECHANICSBURG, PA 17050
_____--- fold
ESTATE INFORMATION:
SSN: 189-26-1950
FILE NUMBER:
2111-0906
GNATT CHESTER C
ENT NAME:
DECED
DATE OF PAYMENT: 08/ 25/ 2011
POSTMARK DATE: 08/23/2011
CUMBERLAND
COUNTY:
DATE OF DEATH:
05/28/2011
TOTAL AMOUNT PAID:
REMARKS: RECEIPT TO ATTY
CHECK# 1615
SEAL
$3,449.16
GLENDA EARNER STRASBAUGH
.-----
REGISTER OF WILLS
INITIALS: HMW
RECEIVED BY:
REGISTER OF WILLS
ACN AMOUNT
ASSESSMO T
CONTR
NUMBER ______--
DALL & YURCHAK, P • C •
GOO
Attorneys at Law
I3. Amos Goodall, Jr.
goodall@ centrelaw.com
Jennifer L. White
jwhite@centrelaw.com
Cumberland County
Register of Wills
Courthouse
1 Courthouse Square
Carlisle, PA 17013-3387
Kathleen V. Yurchak
Yurchak@ centrelaw. com
Leslie A. Dutchcot
Of Counsel
August 23, 2011
.--=" -
^
,
_~~~ ~~
.
~~~ r~ _
l Si~~ r
l
-n _" c
~_
Dear Sir or Madam:
1 Penns lvania Inheritance Tax Returns fohed are
Enclosed please find two origlna Y
as not been assigned to this case yet. AlsodaUeac
Chester C. Gnatt. A file number h 1 ,oo) and one for the inheritance taxes s of the
two checks, one for the filing fee C$lc will accept and file these documents a
16 I understand your off
($3449• )'date.
postmarked
otoco of the first page of the return and
Please time stamp the enclosed phnvelope, along with a receipt for the payments.
return it in the self-addressed, stampede p for
lease contact our office. Thank you in advance
If you have any questions, p
your attention to this matter.
Very truly yours,
Goodall &Yurchak, P.C.
H. A os Goodall, Jr.
HAG/blc
Enclosure
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