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HomeMy WebLinkAbout09-21-11COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2B0601 HARRISBURG, PA 171 28-Ofi01 RECEIVED FROM: REV-1162 EX(11-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 014988 SHADE WAYNE FULTON ESQUIRE 53 WEST POMFRET STREET CARLISLE, PA 17013 ____---- fold ESTATE INFORMATION: SSN: 137-12-0517 FILE NUMBER: 211 1-0449 HOUSKA EMMA LOUISE DECEDENT NAME: DATE OF PAYMENT: 09/ 21 / 201 1 POSTMARK DATE: 09/21 /201 1 CUMBERLAND couNTY: DATE OF DEATH: 03/26/201 1 TOTAL AMOUNT PAID: REMARKS: CHECK# 4413 SEAL $670.79 GLENDA EARNER STRASBAUGH REGISTER OF WILLS INITIALS: HEA RECEIVED BY: REGISTER OF WILLS ACN AMOUNT ASSESSMENT CONTROL NUMBER 1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box 2sosol 2 1 1 1 4 4 9 Hamsbu , PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 3 7 1 2 0 5 1 7 0 3 2 6 2 0 1 1 0 4 0 7 1 9 2 1 Decedent's Last Name Suffix Decedent's First Name MI H o u s k a E m m a ~ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First IJame Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI FILL IN APPROPRIATE OVALS BELOW l Return i i O ~ 2. Supplemental Return ~~ 3. Remainder Return (date of death na r g 1. 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) it B 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ . oxes 8. Total Number of Safe Depos (Attach Copy of Will) 9. Litigation Proceeds Received ~ (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death ~~ haxOunder Sec. 9113(A) 11 ~ h S ) between 12-31-91 and 1-1-95) c Attac ( CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Daytime Telephone Number Name W a y n e F S h a d e E s q u i r e 7 1 7 2 4 3 0 2 2 0 Firm Name (If Applicable) ___-- - - REGISTER OF WILLS USE ONLY First line of address -~ 5 3 W e s t P o m f r e t S t r e e t .=n _ - -, -_ Second line of address ' ~ I-~~ ` r-, DA7~'~F1L~L1 City or Post Office State ZIP Code r ,~ - _ _, -~~~ -- - ;, Correspondent's a-mail address: wayTlefshade~R,comCast.net - Underpenalties 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, coned and complete. Declaration of preparer other than the personal representative is based on all inform2~tion of which preparer has any knowledge. SIGNATURE OF PERSON RESPO SIBLE FOR FILING RETURN DATE ADDRESS 408 Pine Road Mt• Holly Springs PA 17065 SIGNA RE OF PRE H R THAN REPRESENTATIVE D E _..p' a/ T ADDRE 53 est Pomfret Street Carlisle PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505607121 1505607121 r 'I22Z09SOS2 'C22Z09SOS'C Z ap!S ^ 1N3WAdd213A0 Nb d0 aNf1d321 b JNI1S3f1p321 3214 flO~l dl lb'AO 31}1 NI llld 'OZ 2 Z '6 h 2 2 2 6~ .. .... .......................................... an0 xel'6L 0 0 0 8l Q Q Q 9 L' X a}e~ l~ ~a;epoo;e algexe; bl awl .o }unowy "g~ 0 0 ' 0 L l Q Q Q Z l X a;e i 6wlgls }e algexe} ql, aull . o }unowy 'L6 `I Z - 6 h 2 2 2 gl 2 0' Q E h h 6 h svo x a;>> leauli;e algexe;q} awl~o;unowy g} 0 0 ' 0 s t 0 0' 0 o x (Z' l)(e) 9l L6 oag ~apw',i spa;suea} ~o 'a;e~ xe; lesr'~,ods ay};e algexe;q}auil;,o;unowy '9l S31t/21 3l9trOllddb 210 SN0IlOf1211SN1 33S - N0I1VLf1dW00 Xbl 2 Q ~ Q E h h 6 h bl (£L auil snulw Zl awl) xel o;;~afgng anlen3aN '4L EL " ((` alnpayog) apew uaaq;ou sey xe; o; u,o!;oala ue yoiynn ~o; s}sn~l £ l l6 oaS/s;sanba8 le;uawwano0 pue ~ qqe;uey~ "£ ~ 2 0 ' Q E h h 6 h Z6 ... ... ... (L l auil snulw g aull) aiels3;o amen;aN Zl S 2 ' E Q Z 9 9 l l ... .. (0 L '8 6 scull lelo3) suol;on oa0 le;ol ' L L E 6 ~ S h E 2 2 O L (l alnpayog) suall ~ 'sal;!I!gell a6e6uow '3uapaoa0 ;o s}qaa p ~ 2 E - h E h S h 6 (H alnpayog) s;sod an!;e~;slwwpy ~ sasuadx 3 le~aun~ .6 Z 2 ' 2 2 2 2 9 5 8 ... .... .................... (L-L scull lelol) s;asst' s~~o~0 leaol '8 L pa;sanba2{ 6u!II!g a;e~edaS ^ (O s lnpayog) ~tuadoad a}egad-uoN snoauellaos!y~ ~ spa;sueal s ~nln-~a;ul ~L 9 Q • 0 2 Q h ~. g . .... pa;sanba2{ 6u!Ill9 ale~edag ^ (~ alnpa4oS) ~C}~adoad paun,0 ~l;uio[` g 8 E ' 9 0 2 E '[ 9 " " (3 alnpayog) ~(Uadad leuos~ad snoauepaoslw ~ s}isodad Flu ag `yse~ .s (Q alnpayog) algeniaoab sa;oN g sa6e6}~olryl y £ (~ alnpayog) dlys~o;audo~d-clog ~o diys~au}~ed `uo!;eaod~o~ plat { ~(lasol~ £ E O' h 0 2 E L h z ................ ................. (a alnPa4~s> spuoa pie s~loo}g "z ` .............. ........ ................ (d alnpa4oS) a;s;sa lea2{ ; NOIl` ~1n11dH0321 Z 2 S 0 2 `C z E `C e~ s n o H - ~ e w W 3 eweN <,;uapaoat) ~agwnN ~(}unoag le!oog s,}uapaoatJ X3 0051-/~32i 222z09SOS'C r PEA'-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Emma L. Houska STREETADDRESS Cumberland Crossings 1 Longsdorf Way CITY Carlisle Tax Payments and Credits: ~~ Tax Due (Page 2 Line 19) 2 Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 20,500.00 1,078.92 3, InteresUPenalty if applicable D. Interest E. Penalty 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. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. File Number 21 l ;f 449 STATE PA zIP - 17013 Total Credits (A + g + C ) Total InteresUPenalty (D ~- E ) (1) 22,249.71 (2) 21,578.92 (3) (4) (5) (5A) -0' ~0 670.79 670.79 (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE AP 1. Did decedent make a transfer and: PROPRIATE BLOCKS a. retain the use or income of the property transferred; ....,,... Yes No ............................................................. 0 0 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? • ~ ~ ~ ~ ~ ~ • ~ .:::::::::: :::::: ~: ~:: • ~ Q .................. X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate ro ert ~ ~ ~ ~ ~ ~ ^ ^ contains a beneficiary designation? .............. ^ 0 .............................................P...p y which .. ............................... ^ x0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the ~ AND FILE IT AS PART OF THE RETURN. is three (3) percent [72 P.S. §9116 (a) (1.1) (i)], net value of transfers to or fix the use of the surviving spouse 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 [72 P.S. §9116 (a) (1.1) (ii)]. The statute does n_ ot_ exempt a transfer to a surviving spouse from tax, and the statuto re ' filing a tax return are still applicable even if the surviving spouse is the only beneficiary, surviving spouse is zero (0) percent ry gwrements for disclosure of assets and For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or adoptive parent, or a stepparent of the child is zero (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 beneficiarie for th~~ use of a natural parent, an 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)], s is four and one-half (4.5) percent, except as noted in The tax rate imposed on the net value pf transfers to or for the use of the decedent's siblings is twelve (12) percent 72 P, >ection 9102, as an individual who has at least one parent in common with the decedent, whether by blood or ado tion. [ S. §9116(a)(1.3)]. Asibling is defined, under P REV-1503 EX + (6-98) COMMONWEALTH dF PENNSYLVANIA SCHEDULE B INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF Emma L. Houska FILE NUMBER All property joint) -owned with ri ht of survivorshi must be disclosed on ~? 1 1 1 449 ITEM y 9 p chedule F. NUMBER ~ 100 s ares First Ener DESCRIPTION VALUE AT DATE gy Corp• OF DEATH 3,640.00 2• 1 SS shares of Xcel Energy 3,636.30 3• 200 shares of Nstar 9,060.00 4• 26,999.337 shares Vanguard GNMA Fund Admiral Shares 289,432.89 5• Vanguard GNMA Fund Admiral Shares, accrued dividends 666.95 6• 15,509.092 shares Vanguard Short-Term Investment Grade Admir al F and 166,412.56 7• Vanguard Short-Term Investment Grade Admiral Fund, accrued dividends 355.33 (If more space is needed, insert additional sh~eet~s of hie same si e~ line 2, Recapitulation) I $ 473,204 03 Emma L. Houska C/o Wayne F Shade, Esquire 53 W Pomfret St Carlisle, PA 17013-3217 Emma C: Houska -Individual Account ~ ~" Page > 1 of 1 Report for 03/26/2011 Client Services: 800-662•-2739 - _._ Total report value: _.__ -- --"-"-- ___ $456,867 73 (Total report value includes any accrued dividends ) Account value summary. Name Fund & Account Date Price Per Number Opened Accrued Short-Term Invest-Gr Adm Shares Share** Value* 0539-09961865453 09/13/2005 Dividends GNMA Fund Admiral Shares 0536-09961865453 09/13/2005 15,509.092 $10.73 $166,412.56 26,999.337 $355.33 - $10.72 $289,432.89 $666.95 ----- _ --- -- - - Totals Doesn't include accrued dividends. _ ~-- $455, 845.45 --- -- - '" As of the prior business date, 03/25/2011, since the report date is a nonbusiness day. $1,022.28 - --- ------- -------- i .-- 0464579075 04/25/2011 11:47:40 REV-1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Emma L. Houska Include the ITEM All Property NUMBER ~ ~ Graystone Tower Ba c, c. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER of litigation and the date the proceeds were received by the estate. 1 449 med with right of survivorship must be disclosed on Schedule F. DESCRIPTION ate o eposit 29Mma~~ 2• Diakon Lutheran Social Ministries, balance of resident account 3• The Sentinel, subscription refund 4• Midway Self Storage & Car Wash, refund of storage unit rent TOTAI ial~~o.,~,..,._~:__~ _ -.._. ,,.,,,,,w ~~ uie same size) VALUE AT DATE OF DEATH 11,994.03 1,176.09 15.06 21.20 13,206.38 REV-1509 EX + (9.98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Emma L. Houska If an asset was made joint within one year of the decedent's date of death, it must be repo ed n Schedul9G. SURVIVING JOINT TENANT(S) NAME A. Janet L. W le ADDRESS Y n ~, ., Mt. Holly Springs, PA 17065 e c RELATIONSHIP TO DECEDENT JOINTLY-OWNED PROPERTY: - ITEM LETTER DATE FOR JOINT MADE INCLUDE NAME OF FINANCIAL NSTITUTION AOND BANK AC NUMBER TENANT JOINT IDEN COUNT NUMBER OR SIMILAR TIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. ~' A 5/27/05 Gra t DATE OF DEATH VALIIE OFASSE °~a OF DECD'S DATE OF DEATH ys one Tower Bank, checking account # 2110000120 T INTEREST DECEDENT'S WTEREST 2 147,080.73 50. 73,540.37 • A 3/30/04 Sovereign Bank, checking accou t # n 2901011942 2 540 97 , . 50. 1,270.49 SCHEDULE F JOINTLY-OWNED PROPERTY TOTAL (Also enter on line 6, Recapitulation) g (If more space is needed, insert additional sheets of the same size) 74~ g 10.86 i~ 4 1, - . ~ 2.~~ ":;,~ V ~ r~"~ GRAVSTONE TOWER BANK ~'G~ 2042 P, ~ ;;. ,_~ ~ , ..~ ~ ;'RAYS TONE TO WER - B~-NK SENT VIA FACIMILE July 8, 2011 Wayne F. Shade Attorney At Law 53 West Pomfret Street Carlisle, PA 17013 RE: Estate of Emma Louise Houska Date of Death: March 26, 201.1 Dear Attorney Shade: Please disregard the previous letter dated lujy 5"', information provided was incorrect. Please see the following date of death values for Emma C.. Houska: Graystone Great Rewards Checking Account, Joint Account owners: Emma L. Houska and Janet L Wyiie Account 21.10000120, Date of Death Value $147,080.73 (Current Balance; $147,041,71 +Accrued Interest $39.02) Certificate of Deposit, Sole Account Owner: Emma L Houska Account 290002457; Date of Death Value: $11,994.03 (Current Balance: $11,987.33 + Accrued Interest; $6.70 I apologize for the error. Should you have any questions, please contact rrle at 717-728- 2619. Thank you. Sin ely, Cynthia J. Pate, Deposit Operations Analyst FAX NO. 717-728-2691 07/08J2011 11:06AM [Job No. 5662] 10001 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Emma L. Houska 137-12-0517 March 26, 2011 Account #: 2901011942 In the name of: Emma L Houska or anet L Wylie Checkin ~ Open date: 6/14/1995 Date of Death Balance: Int.(YTD) from $2,540.97 1/1/2011 to 3/7/2011 Accrued interest to date of death: $0.14 Other Info: $0.01 Page 1 of 1 REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF Emma L. Houska ITEM NUMBER SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 11 449 Debts of decedent must be reported on Schedule I. A FUNERAL EXPENSES: DESCRIPTION --- ~ • 2• Hoffman Roth Funeral Home and Crematory, Inc. Somerset, funeral food AMOUNT 3 • 4• Rowe's Print Shop, memorial program Rev. Jeffrey Gib li f 6,850.00 658.64 5• e us, uneral honorarium Rev. Marisol Ferrer 54.06 6• 7• Franklin Memorial Park, grave opening Flowers 100.00 200.00 8• Greenbrook Memorials, grave marker 1,700.00 230.92 1,535.00 B. ADMINISTRATIVE COSTS: ~ • Personal Representative's Commissions Name of Personal Representative (s) Janet L. Wylie Street Address P.O. BOX 76 15,000.00 city Mt. Holly Springs state 1'A Zip 17065 Year(s) Commission Paid: 201 1 2. Attorney Fees Wayne F. Shade, Esquire 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 15'000' QQ Claimant Street Address City State Zip Relationship of Claimant to Decedent -"~---- a• Probate Fees Register of Wills of Cumberland Count 5. y Accountant's Fees Smith Elliott Kearns & Company, LLC 504.50 6. Tax Return Preparers Fees H&R Block rn reparation of 2010 income tax return and 2009 amended income ta 2,000.00 ~ 8 x retu Cumberland Law Journal, advertise Letters T t 569.00 • 9• 10 es amentary Midway Self Storage, storage locker Sovereign Bank, date-of--death acco t b l 75.00 . 11. un a ance fee The Sentinel, advertise Letters Testamentary Midway Self Stora e st 42.40 20.00 12. 13. g , orage locker Computershare, bond premium and processing fee to liquidate N Register of Will t 198.16 42.40 14. 15 s ar stock s, Short Certificate Register of Wills, filing Inheritance T 185.24 . ax return Register of Wills, reserve for filing Account, etc. 4.00 15.00 450.00 TOTAL (Also enter on lino 4 Ro,.~.,;~„~,,.:.._, ~ . (If more space is needed, insert additional sheets of the same size) -vyr V ~ V / I a 45,434.32 REV-1512 EX + (12.03) S CFIEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT IN RN , RESIDENT D ~ DENT MORTGAGE LIABILITIES, & LIENS ESTATE OF Emma L. Houska FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the date f d o eath, including unre mbursed m ITEM edical expenses. NUMBER DESCRIPTION ~ United States Treasury, 2009 amended income tax VALUE AT DATE of DEATH 2,916.00 2• PA Department of Revenue, 2009 amended inco me tax 1,153.00 3 • United States Treasury 2010 i , ncome tax 4,914.00 4• PA Department of Revenue, 2010 income tax 2,516.00 5• Aetna Specialty Pharmacy, unr'eimbursed medical ex penses 134.52 6• McGlaughlin and Associates, unreimbursed medical expenses 55.14 7• Continuing Care RX, unr'eimbursed medical ex penses 181.09 8• Darryl IL. Guistwite, D.O., Inc., unreimbursed medical ex penses 2.57 9• Milton S. Hershey Medical Center, unreimbursed expense for air ambulance transport 718.45 10. McGlaughlin and Associates, um'eimbursed medical ex penses 7.58 11. Cumberland Goodwill Fire Rescue EMS, um'eimbursed ambulance tra nsport 16.66 12. Pennsylvania Department of Revenue, 2010 underpayment of estimated tax penalty 53.88 13. Holy Spirit Hospital, unr'eimbursed medical ex pense 192.44 14. Cumberland Crossin s g ,patient account 8,349.81 15. Pennsylvania Department of Revenue, 2009 individual incom t e ax penalty 95.57 TOTAL (Also enter on lino 1n ~~o..~.,;~„~...:.._, (It more space is needed, insert additional sheets of the same size) 21,348.93 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Emma L. Houska Decedent's Name Page 1 21 11 449 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, 8~ Liens ITEM NUMBER DESCRIPTION tates Treasury, 2009 m ivi ua income tax AMOUNT SUBTOTAL SCHEDULE I 42 22 GRAND TOTAL SCHEDULE I $ 21, 348.93 REV-1513 EX + (9-00) COMMONWEALTH 01= PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT rnr•~~ . Emma L. Houska NUMBER I. 1. 2. 3. 4. 5. II 1 SCHEDULE) BENEFICIARIES NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Richard V. Houska 115 West Peachtree Place NW, # 306 Atlanta, CiA 30313 Janet L. Wylie P.O. Box 76 Mt. Holly Springs, PA 17065 Nancy M. Houska 123 Porter Avenue, Apt. 1 Carlisle,l'A 17013 Megan Schneeberger 2722 West Potomac, Apt. 3 Chicago,lL 60622 Sally C. Newman 43 Broad Street, Suite 300 Charleston, SC 29401 FILE NUMBER 21 11 449 RELATIONSFIIP TO DECEDENT Do Not List Trustee(s) Lineal Lineal Lineal Lineal Lineal AMOUNT OR SHARE OF ESTATE 139,875.72 214,686.58 69,937.86 34,968.93 34,968.93 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS Ai~PROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART lI -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-15nn rrniGn cu~eT (Ir more space is needed, insert additional sheets of the same size) " ' REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 20,500.00 Discount: 1,078.92 Interest Table Year Days Delinquent Balance Due this time period Interest Before 1981 this year this period 1982 , 1983 1984 1985 1986 _ 1987 1988 through 1991 1992 1993 through 1994 1995 through 1998 1999 2000 2001 2002 2003 2004 2005 2006 , 2007 _ 2008 2009 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: 4 •- ~ C~ end e~#amenfl EMMA LOUISE HOUSKA I, EMMA LOUISE HOUSKA, residing at 1059 East Brook Road, Martinsville, Township of Bridgewater, County of Somer- set and State of New Jersey, being of sound and disposing mind, memory <3nd understanding, do hereby make, publish and decla:re this to be a Codicil to my Last Will and Testament dated, June 3r<i, 1993, that is to say: FIRST: I hereby change the provisions of Paragraph Fifth of. my said Will, dated, June 3, 1993, so that it will pro- bide as follows: I nominate, constitute and appoint my daughter, JANET L. WYLIE as alternate Executor under the terms of this, my Last L4i11 and Testament, and I order and direct that she need not post any bond or other surety to serve in said capacity. SECOND: In all other respects, my said Will, dated, June 3, :L993 shall remain unchanged and of full force and effect. IN WITNESS WHEREOF, I have hereunto subscribed my hand and seal this ~~ day of March, One Thousand Nine Hundred and Ninety-nine. [,/'~ ~J vtglr~ 'i dc~C.~=,tc.. ~~L~~4 _L. S . EMMA LOUISE HOUSKA -1- 07016-WILL PAGE -SIGNING AND SELF PROVED AFFIDAVIT Pnmer on roux, gacrfi nand Rarv~rade Paoe~ n o c R v s,- r © 1990 ALL-STATE LEGAL. A Division of All-state International, Inc. 908-272-0600 IN WITNESS WIIEREOF, I have hereunto set my hand and seal this 12th day of March . 19 9 9 EMMA LCIUISE HOUSKA This Will was SIGNED, SEALED, PUBLISHED and DECLARED by the above named 7P@:~r Testatrix), as and for3fi her Last Will and Testament in the joint presence of us, who, at~F hrsr request and in~`~diY her presence and in the presence of each other, have hereunto subscribed our names as witnesses, this L@TH day of March , 19 99 Sign¢tures Names of Witnesses _'~ ` G- ~'''`~~'~~~ -_.LQ$Iizara_.-railzrn-uc~B-Y----------------------------- TTA WILL UGHBY MARYANN HIRSCH MARYANN HI,SCH I, EMMA LOUISE HOUSKA the~g~g~lpgf~7°estatrix) sign my name to this instrument this 12th day of March , 19 99 ,and being duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my Last Will; that I sign tit willingly; that 1 execute tit as my free and voluntary act for the purposes therein expressed; and that I am 18 years of age or older, of sound mind and under no ,/c(o_nstraint or'[u~ndue influence. EMMA LOUISE HOUSKA ~3l~tbdKpn`~7'estatrtix) We, the above named witnesses, sign our names to this instrument, and, being duly sworn, a!o hereby declare to the undersigned ¢uthority that the ~C6Xdf~~bFr Testatrix) signed and executed this instrument as ~ her Last Will and that he or she signed it willingly; that each of us, tin the presence and hearing of the 143~$3}Lbb3f~ Testatrix), hereby signs this Will as witness to the signing thereof by the ~@&1~tppN"2i'4tTestatrix); and that to the best. of our knowledge the %~Ld~ffir Testatrix) is 18 years of age or older, of sound nxind and under no constraint or undue influence. DUNELLEN, NEW JERSEY 08812 LORETTA WI 'VY~_ //////pp~~ Address ~~ln nrtnl~r r err w,o~., T,-.,,...,,, ~ ~ ~ , Witness MA~YANN HIRSCH Address STATE OF NEW 7ERSEY SS. COUNTY OF MIDDLESEX Subscribed, sworn to and acknowledged before me by EMNiA LOUISE HOUSKA the ~3nY~4-~r Testatrix), and subscribed and sworn to before me by LORETTA WILLOUGHBY and MARYANN HIRSCH ,thewitne:sses, this 12th day of March , 19 g9 % n /~ ~ ; ------ --------r----~----------------------------------------- ------------ F~-AYNIF}Id~--'P . DEMARCO an Attorney-at-Law of New Jersey -~- ~t~ i(~ Ana e,~fnrnenf EMMA LOUISE HOUSKA I, EMMA LOUISE HOUSKA, residing at 1059 East Brook Road, Martinsville, Township of Bridgewater, County of Somerset and State of New Jersey, being of sound and disposing mind, memory and understanding, do hereby make, publish and de- clare this to be my Last Will and Testament, hereby revoking all former Wills, Codicils or instruments of a testamentary nature heretofore made by me, in the manner following, that is to say: FIRST: I order and direct that my execu- tor, hereinafter named, shall pay all my just debts, funeral and testamentary expenses as soon as may be convenient after my de- cease. SECOND: I give, devise and bequeath a.ll of the rest, residue and remainder of my estate, whether the same be real, personal or mixed, of whatsoever nature and description and wheresoever situate, to my husband, Vladimir J. Houska. THIRD: I nominate, constitute and appoint my husband., Vladimir J. Houska, executor of this, my Last Will and Testament, and I order and direct that he need not post any bond or other surety to serve in said capacity. FOURTH: In the event my husband, Vladimir J. Houska, shall predecease me, or in the event we die in a common accident, or under circumstances giving rise to a question of which one of us survived the other, then and in that event I give, devise and bequeath all of the rest, residue and remainder of my estate as follows: ~~ ~. .~ - 2 - A. One-third of my estate to my son, Richard Val Houska, per stirpes and not per capita. B. One-third of my estate to my daughter, Janet L. Wylie, per stirpes and not per capita. C. One-sixth of my estate to my daughter, Nancy M. Houska, per stirpes and not per capita. D. The remaining one-sixth of my estate I give, devise and bequeath to my two grandchildren, Meagan Schneeberger, P.O. Box 297, Victor, Montana 59875, and Sally tdew- man, P.O. Box 46, Cardwell, Montana 59721, in trust under the fol- lowing teams and conditions: 1. I nominate, constitute and appoint my daughter, Janet L. Wylie, as trustee for the aforesaid grandchildren, who are daughters of Nancy M. Houska, and I order and direct that said trust shall terminate upon each of them attaining the age o:E 18 years. I give to my trustee complete and absolute dis- cretion with respect to the investment of any money coming intro her hands as well as the making of any interim distributions to Megan Schneeberger and Sally Newman prior to the time said trust is to terminate.. 2. In the event either of my granddaughters, who are the beneficiaries of the aforesaid trust, should die; prior to their attaining the age of 18, then I order and direct that the survivor between them shall receive the entire resi- due of the trust upon attaining the age of 18. FIFTH: I nominate, constitute and appoint my son, Richard Val Houska, and my daughter, Janet L. Wylie, or the survivor, as alternate executors under the terms of this, my Last Will and 'Pestament, and I order and direct that they need not post any bond or other surety to serve in said capacity. C~- ~ r~; .~ - 3 - SIXTH: I give to my executor or executors, whoever it: may be, complete and absolute power to sell any any all real estate that I may own at the time of my death in order to per- mit him oz• them to marshal any assets that may be left to any of my beneficiaries herein. I give to my executor or executors com- plete and absolute discretion in the manner in which he or they elect to liquidate any real estate and to make the best possible transaction under the circumstances and with the market conditions that exist at that time in order to realize and derive as much capital as is reasonably possible from my assets. IN WITNESS WHEREOF, I have hereunto subscribed my hand and seal this ~j-'~ day of June, One Thousand Nine Hundred and Ninety-•three. ~ttic uti ~ ~o t.._ z ~1 e. lrl ~L~ C~~t ~z---- EMMA LOUISE HOUSKA 07016- WILL PAGE-SELFPROVED AFFIDAVIT ~ ~lSIMULIANEOUS EXECUTIONI R V S T- 7 ®1880 ALL-STATE LEGAL SUPPLY CO. One Commerce Drive, Cranford, V.J. 07076 EMMA LOUISE HOUSKA sign my name to this instrument this 7=d day of June theXB¢x~. Testatrix) sworn, do hereb , 19 9 3 ,and being duly y decGzre to the undersigned authorit y that I sign and execute this instrument as my Last Will; that I sign it willingly; that I execute it as m yfree and voluntary act for the purposes therein expressed; and that I am 18 years of age or older, of sound mind and under no constraint or undue in, fluence. n tt+ox~ Testatrix) We, the above named witnesses, sign our names to this instrument and bei ng duly sworn,, do hereby declare to the undersigned authority that thaC~ ~XCestatrix) signed and executed this instrument as his or her Last Will and that he or she si geed it willingly; that each of us, in the presey1Ce and hearing of the~~x Testatrix), hereby signs this Will as witness to the signing thereof by Uu best of our knowledge the g ~~' Testatrix); and that to the ~torx~ox Testatrix) is 18 years of age or older, of sound mind anal urcder no constraint or undue irrJluence. _____.. ~~ evcrv JClW%'~' COUNTY pF MIDDLESEX SS. Subscribed, sworn to and acknowledged before me by EMMA LOUISE HOUSKA the TR~~PX$'estatrix), and subscribed and sworn to before me b , / 1 ~j ~/ and ~,( ~ <~ 1~ i~ day of ~~ `~' '{.~_1 L_ t--7 ~`~ th~ witnesses, thi;~ June , 19 93 • f , ;. , ~ ---- •~ l i~ t' ~r ua ruitCCO ----•-- An A torn~y at Law of New Jersey