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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 ~ 1 b8Q 1 • 814-237-~ I OU • Fay 81 ~-? ;7-1497 • `~°:~~ rt~,;~ttlt~~elzt~~'.d t"~ ~ ' :~R Guth Atherton Street, State Colle~~e P - C7 ~ C7 o Z7 ~ ~ ~ a- o ° ~~ ~~~~~ D~oo~ ~ --~ oV~~~o w ~ ~' yl 0 ~0 A~ 0o d ~ ~ ~~~r o~,~~ v~ ~ ~ ''C ~ o ~ iTJ ~~~~ oho ~ ~ xi o~ ~ b c~ .. ~ . t.. ~',-' ~ r---- ~--~ _ ~~ `-- c'~ ~~ ~,. ~ ."~ ~~ ~~ - 7' ~~ a o r°v UN/Try m ro ~ ~. o~v ~ -n °, • ~ ~ Q V ~~ ~ ~ V n. /r l n