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HomeMy WebLinkAbout11-29-111505610140 REV-1500 EX (01-10) PA Department of Revenue Bureau of Individual Taxes Coun Code Year ty File Number Po Box z8osol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 1 0 4 3 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 2 0 6 3 2 1 2 3 8 0 2 2 6 2 0 1 1 0 3 0 2 1 9 4 4 Decedent's Last Name Suffix Decedent's Firs t Name MI G E A R H A R T D A V I D L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 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) Q 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 D O N I S H Z A G U R S K I E 7 1 7 4 3 6 8 0 4 4 First line of address 1 1 7 M A I N S T R E E T Second line of address P 0 B O X 0 City or Post Office M I F F L I N Correspondent's a-mail address: State ZIP Code REGISTER OF WILLS USE ONLY .~ ' ~~ -- ; , ., - ~ ~ .-.. - -~ - . ~, :UY1TE FILED P A 1 7 0 5 8 v r i ~,lj i"" ~ `r i Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF~ERSON RESPONSIBLE FQR FILING RETURN DATE ADDRESS 50.3 9TH STREET _ _______ PORT ROYAL _ __ PA 17082 SI N TURE S?~lAREPA ER OTHER THAN REPRESENTATIVE ,DATE. 117 MA~I'N-STREET, P • 0 • BOX 0 MIFFLIN PA 17058 PLEASE USE ORIGINAL FORM ONLY 1505610140 Side 1 1505610140 J ~ 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: DAVID L• GEARHART 2 0 6 3 2 1 2 3 8 RECAPITULATION 1 8 0 5 0 0. D 0 ........................................... 1. Real Estate (Schedule A) 1 2. Stocks and Bonds (Schedule B) ...................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9• 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. 11. Total Deductions (total Lines 9 and 10) ............................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. 13. Charitable and Governmental BequestslSec 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. 0. 0 D 8 9 1 2 4. 9 2 1 7 4 1 0 9. 7 0 4 4 3 7 3 4. 6 2 4 5 8 9 8. 6 0 4 5 8 9 8. 6 0 3 9 7 8 3 6.0 2 1 3 9 1 4. 9 4 3 8 3 9 2 1. 0 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.0 _ 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 3 8 3 9 2 1. 0 8 16. 17. Amount of Line 14 taxable 0 D D 17 at sibling rate X .12 . 18. Amount of Line 14 taxable D 0 0 at collateral rate X .15 18. 19. TAX DUE ...................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. 0 0 1 7 2 7 6. 4 5 0. 0 0 D. D o 1 7 2 ? 6. 4 5 Side 2 1505610240 15D561O240 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 11 0432 DECEDENT'S NAME DAVID L. GEARHART _ __ STREET ADDRESS 675 WILLOW VALLEY SQUARE ____ -- CITY -~- LANCASTER STATE I ZIP - PA 17602 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. 17,276.45 Total Credits (A + B) (2) (3) (4) 0.00 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 17,276.45 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 : ................................................................. ..... ^ 0 b. retain the right to designate who shall use the property transferred or its income; .......................... ..... 0 c. retain a reversionary interest; or ........................................................................................... ..... ^ X^ d. receive the promise for life of either payments, benefits or care? .................................................. ..... ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................. ..... ^ 3. Did decedent own an "intrust 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 property, which contains a beneficiary designation? ............................................................................................. ..... ~ ^ 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 i; 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 of 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. REV-1502 EX+ (01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DAVID L. GEARHART 21 11 0432 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. REAL ESTATE PARCEL #38-23-0571-071 SITUATE AT 11 FIELD CREST DRIVE, 180,500.00 WEST FIELDS, PA. SEE CUMBERLAND COUNTY DEED BOOK 262, PAGE 3698 VALUE FOR SUBJECT REAL ESTATE WAS DETERMINED BY TAKING COMMON COMMON LEVEL RATIO TIMES THE ASSESSED VALUE ($144,400.00 X 1.25) TOTAL (Also enter on Line 1, Recapitulation.) ~ $ 180.500.00 If more space is needed, use additional sheets of paper of the same size. REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DAVID L. GEARHART 21 11 0432 All property jointly-owned wkh right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. FIDELITY MUTUAL LIFE ACCOUNT 00000211028 HOLDING A MUTUAL MEMBER/NO 0.00 SHARES ARE ASSOCIATED WITH THIS ACCOUNT TOTAL (Also enter on line 2, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (8-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER DAVID L. GEARHART 21 11 0432 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. LANCO FEDERAL CREDIT UNION SAVINGS ACCT #21748 12,539.74 2. LANCO FEDERAL CREDIT UNION CHECKING ACCT #21748 7,651.37 3. STATE FARM LIFE INSURANCE POLICY #LF-01019262 3,754.50 4. STATE FARM LIFE INSURANCE POLICY #LF-0119-0992 15,500.17 5. 2008 FORD FUSION SEDAN VIN #3FAHP07Z38R131301 TOPAZ 14,000.00 SALE PRICE-7/28/11 6. RIVER SOURCE LIFE INSURANCE COMPANY SURRENDER 459.10 7. LANCASTER HOSPITAL REBATE 30.00 8. RIVERSOURCE LIFE INSURANCE REFUND CHECK 463.10 9. AMERIPRISE MUTUAL FUND 010143587706002 5,845.23 10. AMERIPRISE MUTUAL FUND 023954967453002 7,035.80 11 MUTUAL FUNDS 010114676272002 3,371.04 12. MUTUAL FUNDS 010114676298002 3,282.96 13. MUTUAL FUNDS 010114676314002 3,659.19 14. MUTUAL FUNDS 011554967452002 3,106.70 15. MUTUAL FUNDS 020145974703002 5,094.87 16. MUTUAL FUNDS 010114676306002 3,331.15 TOTAL (Also enter on line 5, Recapitulation) I $ 89.124.92 (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 DAVID L. GEARHART 21 11 0432 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 THETRANSfEREE,THEIRRELATIONSHIPTODECEDENTAND THE DATE OF TRANSFER.ATTACHACOPVOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION (IPAPPLICABLE) TAXABLE VALUE 1. AMERIPRISE FINANCIAL, RIVERSOURCE LIFE INS. CO. 119,537.23 100.00 119,537.23 10 AMERIPRISE FINANCIAL CENTER MINNEAPOLIS, MN 55474-9900 CONTRACT #000287701882021 TRANSFEREE-BARBARA E. GEARHART/DAUGHTER 2. AMERIPRISE ANNUITY 54,572.47 100.00 54,572.47 ANNUITY 93008254; 5532004 50% BENEFICIARY OF 109,144.93 TOTAL (Also enter on Line 7, Recapitulation) I $ 174,109.70 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 DAVID L. GEARHART 21 11 0432 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MALPEZZI FUNERAL HOME 13,915.97 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) TROY B. LONG Street Address 503 9TH STREET City PORT ROYAL State PA Zlp 17082 Year(s) Commission Paid: 2. AttomeyFees: JOHNSTON & ZAGURSKIE, PC 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State _ Relationship of Claimant to Decedent 4. ~ Probate Fees: CUMBERLAND COUNTY RECORDER OF WILLS 5 Accountant Fees: 6. Tax Retum Preparer Fees: COLLEDGE & SNYDER LLC ZIP 7. PATRIOT NEWS (ESTATE ADVERTISING) 8. CUMBERLAND SENTINEL (ESTATE ADVERTISING) 9. REIMBURSEMENT TO THE STATE EMPLOYEES RETIREMENT SYSTEM FOR OVERPAYMENT 10. LANCO FEDERAL CREDIT UNION CREDIT CARD 11. STATE FARM (AUTOMOBILE INSURANCE) 12. WILLOW VALLEY RETIREMENT COMMUNITY 13. STATE FARM HOME OWNER'S INSURANCE 14. CUMBERLAND COUNTY REAL ESTATE TAXES 15. ZIMMERMAN PLUMBING & HEATING (for necessary repairs to estate real estate) 16. ZIMMERMAN PLUMBING & HEATINHG (heat pump maintenance per pre-arranged agreement by decedent to estate real property) 15, 000.00 5,000.00 173.50 1,000.00 327.83 251.26 3,198.32 395.35 97.57 3,120.76 497.00 403.25 338.00 285.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 45,898.60 If more space is needed, use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent DAVID L. GEARHART 21 11 0432 Decedent's Name Page 2 File Number Schedule H -Funeral Expenses & Administrative Costs - 67. ITEM NUMBER DESCRIPTION AMOUNT 17. STATE FARM AUTO INSURANCE INSTALLMENT 66.21 18. CUMBERLAND COUNTY PROPERTY TAX 1,154.46 19. LANCO FEDERAL CREDIT CARD 20. AT&T FINAL BILL 47.89 21. COMCAST FINAL BILL 251.26 22. PHARMERICA 49.13 23. PHARMERICA 63.54 24. PHARMERICA 61.19 25. STATE FARM CAR INSURANCE 74.41 26. GRAY'S TITLE (CAR REGISTRATION INTO ESTATE 105.50 27. POINT SERVICE STATION (CAR INSPECTION) 21.20 SUBTOTAL SCHEDULE H-67 ~ 1,894.79 REV-1513 EX+ (01-10) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE I BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT - __ ESTATE OF: FILE NUMBER: DAVID L. GEARHART 21 11 0432 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. INTRUST TO TRUSTEE, TROY B. LONG FOR THE Lineal 264,383.85 BENEFIT OF MY DAUGHTER, ELLEN GEARHART ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 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 TAKEN: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. SHEPHERDSTOWN UNITED METHODIST CHURCH 13,914.94 5% OF NET ESTATE BEFORE TAXES TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE i 3 OF REV=1500 COVER SHEET. $ 13 914.94 If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT I, DAVID L. GEARHART, of the Township of Upper Allen, County of Cumberland, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testanient, hereby revoking and making void all former wills and codicils by me at anytime heretofore made FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give and bequeath my framed cloth quilt with "chicken scratch" stitching dated 1901 to my friend, namely, KELLY BAILEY (wife of Earnest F. Zimmerman), absolutely, if she survives me. THIRD. I order and direct my Executor, hereinafter named, to permit my daughter, BARBARA ELLEN GEARHART to select items of my household goods which she may desire to possess for her personal use, which items I give and bequeath to her. The selection process shall not be used to acquire personalty for liquidation purposes. After completion of my daughter's selection of household goods, I authorize LONG to select items of household goods which he may desire to possess for his immediate family's personal use, which items I give and bequeath to him. I order and direct that my dining room suite and bedroom suite shall be separate units and shall not be divided into separate pieces of furniture. FOURTH. I give and bequeath to the SHEPHERDSTOWN UNITED METHODIST CHURCH a sum of money equal to five per centum (5%) of my net estate before payment of any death-related taxes (e.g. Pennsylvania Inheritance Tax), said net estate to be computed based assets and deductions (other than any deduction allowed for this charitable bequest) as AW OFFICES JELBAK ER Sc VNEMAN, P.C. reported to the Pennsylvania Department of Revenue for inheritance tax purposes. FIFTH. I give, devise and bequeath all the rest, residue and remainder of my Estate, real, (personal and mixed, whatsoever and wheresoever situated, unto my Trustee hereinafter named, ~IN TRUST, NEVERTHELESS, to hold, manage, invest and reinvest for the benefit of my da ughter, namely, BARBARA ELLEN GEARHART, on the following terms and conditions: A. I authorize and empower my Trustee in his sole and absolute discretion to use, expend, consume and apply such amounts of income and principal from time to time as may be necessary and proper for the support, care and comfort of my said daughter during her lifetime. In exercising said discretion, my Trustee shall take into consideration the extent of my daughter's ability to be gainfully employed and to support, care and maintain herself by her earnings, and shall have the right to refuse the use of said funds in the event that my daughter should willfully refuse to be self-sustaining. B. I designate this trust to be a spend-thrift trust. No portion of said trust, whether income or principal, shall be assignable by my said daughter or be available to anyone having a claim against her before actual payment to her. No part of the trust assets shall be subject to the claims of my daughter's creditors regardless of the type or nature of the claim. Under no circumstances can my daughter compel a distribution from the trust for any purpose. The Trustee's discretion is final as to all interested parties. The Trustee's absolute and independent judgment, rather than any other party's determination, is intended to be the criterion on which distributions are made. No court or any other person should substitute its or their judgment for the decisions made by the Trustee. C. I authorize and empower my said Trustee to invest the assets of said trust in any reasonable manner and not be limited or restricted to so-called "legal" or statutory investments for fiduciaries. D. I authorize and empower my Trustee to retain in kind any real estate forming a part of the trust estate occupied by my daughter and to permit her continued occupancy thereof without payment of rent or on such other terms and conditions which LAW OFFICES SNELBAKER & RENNEMAN, P.C. the Trustee shall determine in his discretion. E, Upon the death of my said daughter, the trust shall be terminated and the then remaining balance thereof shall be distributed unto my nephew, namely, TROY LONG, absolutely and in fee simple, if he is then living. If my said nephew should not be living, then and in that event, I give, devise and bequeath said balance of the trust -2- unto JARED LONG, absolutely and in fee simple, subject, however, to the protective trust provisions contained in Item Seventh hereinbelow. SIXTH. If my daughter, namely, BARBARA ELLEN GEARHART, does not survive me, then and in such event, I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situated, unto my nephew, namely, TROY LONG, absolutely and in fee simple, if he survives me. If my said nephew should not survive me, then and in that ultimate event, I give, devise and bequeath my said residuary estate: unto JARED LONG, subject to the protective trust provisions in Item Seventh hereinbelow. SEVENTH. If any beneficiary named hereinabove has not attained the age of twenty-five (25) years at the time of distribution, I order and direct that the distributive share of each such person shall be paid over and delivered unto the beneficiary's surviving parent, as my testamentary trustee, IN TRUST, NEVERTHELESS, to hold, manage, invest, accumulate income and reinvest for the benefit of said beneficiary and until said beneficiary attains the age of twenty-five (25) years, at which time said trust shall be terminated and the net proceeds shall be paid over to the beneficiary absolutely. I authorize and empower my said Trustee to invest the assets of said trust in any reasonable manner and not be limited or restricted to so-called "legal" or statutory investments for fiduciaries. I designate any trust hereunder to be a spend-thrift trust. The beneficiary shall have no right to invade, pledge, assign or otherwise dispose of the assets of said trust (including income) nor shall any creditor of a beneficiary have any right to seize, levy or execute upon said assets by reason of any pledge, assignment or other transfer, voluntarily or involuntarily, made by said beneficiary. I further authorize and empower my said trustee to use, consume, expend, and apply from LAW OFFICES SNELHAKER S( BRENNEM AN, P.C. time to time such amounts of income and principal of and from said trust which in the exercise of its sole discretion shall be determined to be reasonable and necessary for the beneficiary's education. The term "education" shall be construed and interpreted to mean college or other post- high school training which is intended to improve the beneficiary's productivity as an adult or enhance the quality of his or her life. In considering what is reasonable and necessary, my said Trustee will take into consideration the primary responsibility of the beneficiary's surviving -3- ,~ ,,. ,.o, ~ z ~,. ... , parent o provide such education.- It is~my will and intentionthat the foregoing discretionary `' provision for education shall be supplementary.to the psrealt's primary responsibility: LASTLY. I nominate, constitute and appoint my nephew,.namely, TR0I~LON'G~ to be '", the Executor of this, my Last Will and Testament and the Trustee of the trust created hereby, but = ~~ if for any reason he should not qualify as such Executor and/or Trustee oi• cease so'to serve, then . .. ~ „~ and in that event, I nominate, constitute and appoint ORRSTOVa'N BANK, of Shippensburg, Pennsylvania, or its successor by merger, consolidation orother reorganization, to be the, Executor hereof and/or Trustee hereunder, such and both to serve without bond or other security as a condition of qualification hereunder. IN WITNESS WHEREOF, I, DAVID L. GEARHART, have hereunto set my hand and seal to this my Last Will and Testament, which consists of four (4) typewritten pages to each of which I have affixed my signature this 3`d day of January, A.D. Two Thousand Seven (2007). ---0' (SEAL) DAVID L. ART The preceding instrument, consisting of this and three (3) other typewritten pages, each identified by the signature of the Testator, was on the date thereof signed, sealed, published and declazed by DAVID L. GEARHART, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. LAW OFFICES SNELBAKER & RENNEMAN, P.G. -4- TH OF PENNSYLVANIA) SS. UNTY OF CUMBERLAND We, DAVID L. GEARHART, RICHARD C. SNELBAKER and JANE J. GOONEY, the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing 'instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best of his or her knowledge, the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by DAVID L. GEARHART, the Testator, and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANE J. GOONEY, the witnesses, this 3rd day of January, 2007. COMMUN~iVEAL7H Ur PENNSYLVANIA ~~t.~LL~ ~ ~(.U.LJ~~ Notarial Seal Notary Public Sandra K. Shovers, Notary Public Medtanicsburg Bono, Cumberland County tvly Commission F_xpires Nov. 22, 2007 Member, Pennsylvani2 A.asooiation Of Notaries LAW OFFICES SNELBAKER S[ 4ENNEMAN, P.C. W ss TaxDB Result Details Detailed Results for Parcel 38-23-0571 DistrictNo 38 Parcel ID 38-23-0571-071. MapSuffix HouseNo 11 Direction Street FIELDCREST DRIVE Ownerl GEARHART, DAVID L C/O PropType R PropDesc LivArea 1033 CurLandVal 25600 CurImpVal 118800 CurTotVal 144400 CurPrefVal Acreage .09 CIGrnStat TaxEx 1 SaleAmt 118000 SaleMo 04 SaleDa 30 SaleCe 20 SaleYr 04 DeedBltPage 00262-03698 YearBlt 1987 HF File Date 10/25/2004 HF_Approval_Status A -071. in the 2010 Tax Assessment Database Page 1 of 1 http://taxdb.ccpa.net/details.asp?id=38-23-0571-071.&dbselect=l 4/14/2011 PARCEL # :~ ~ --~ ~ - ~~~ ~~-~ 7 SPECIAL WARR~AN'I'Y DEED THIS INDENTURE, MADE THE ~ ~/ day of ~~~^-~~'~' it the_ year of our Lord Two Thousand Four (2004) .~-, , BETWEEN y ~y' ;~~ ~~~ __~ f- , Y"_ ~~A (' -- r ~'" ~ _'nJ .:J ~" r:a ~ ~- t r WII..LIAM H. HUFF, single man, party of the first part, GRANTOR, ~ ~' ,~ ; -; c> -~, ~ r, , "~ ~ S'r' ~ ~ S~ _.C AND ~ - `'~ DAVID L. GEARAART, sngle man, party of the second part, GRANTEE, WITNESSETH That the said party of the first part, for and in consideration of the sum of ONE HUNDRED EIGHTEEN THOUSAND AND NO/100 0118,000.00) DOLLARS, lawful money of the United States of America, well and truly paid by the said party of the second part to the said party ofthe first.part, at and before the sealuig and delivery ofthese presents, the receipt whereof is hereby acl~iowledged, has granted, bargained, sold, aliened, enfeoffed, released, conveyed and confirmed and by these presents does grant, bargaui, sell, alien, enfeoff, release, convey, and confirm unto the said party of the second part, his heirs and assigns SEE EXHIBIT "A" ATTACHED HERETO TOGETHER with all and singular, the tenements, hereditaments and appurtenances to the same belongiig or it anywise appertainiig, aind the reversion and reversions, remainder and remainders, rents, issues, and profits thereof; AND ALSO all the estate, right, title, interest, property, claim and demand whatsoever, both iz law and equity, of the said party of the first part, of, ii, to or out of the said prennises, and every part and parcel thereof. TO HAVE AND TO HOLD the said premises, with all and suigular the appurteuaiices, unto the said Grantee, party of the second part, his heirs and assigns forever. AND THE SAID Grantor, lus heirs, executors and admnstrators, does by these presents, covenant, grant and agree to and with the said party of the second part, his heirs and assigns, that the Grantor lus executors and administrators shall and will warrant and forever defend the hereinabove described premises with the hereditainents and premises hereinabove described and granted or mentioned and intended so to be, with appurtenances, unto the said party of the second part, lus heirs and assigns, against the said party of the first part and his heirs and against all and every other person and persons whomsoever, lawfully clainung or who shall hereafter claim the same or airy part thereof, shall and will, by these presents, SPECIALLY WARRANT AND DEFEND. IN WITNESS WHEREOF, the said party ofthe first part has hereunto set lus hand and seal the day and year first above written. SIGNED, SEALED AND DELIVERED IN THE PRESENCE OF WITNESS: ~,~/,,,~ William H. Huff COMMONWE 4LTH OF PENNSYLVAN ) ,~ ) ss: COUNTY OF ~ ) On this, the l ~r'~ day of 2004, before me, the undersigned officer, personally appeared WII~LIAM H. HUFF, single man, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within uistrument, and acknowledged that he executed the same for the purpose thereui contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~~ / Notary Public NOTARIAL SEAL VICKIE R. WELKER, Notary Public Camp Hill Boro., Cumberland County My Commission Expires March 4, 2007 ~"~#•.• t L'b o r.e• t8 ~f~tt#. ~;; .~r~+,~t. CERTIFIC~ITE OF RESIDENCE I hereby certify that the Precise Residence of the Grantee, in the within Deed, is: `L~'-'--~'' ~~ Abney for Grantee COMMONWEALTH OF PENNSYLVANIA ) ss: COUNTY OF CUMBERLAND ) RECORDED L~ the Office for the Recorduig of Deeds, Mortgages, etc., ul and for the County of Cumberland ui Record Book ,Page WITNESS MY HAND AND SEAL OF OFFICE, this day of Donuiu 2004. Atuio ,.... ; ti "" ~~t +: "J :T,s :...s ;W_i C; ;i t:.ti 7 .... ; ?_-n t,;t r_ v •.° -P r'+•i c.1 w r•+°i N•-r % :^ r•~••t rry i"r"1 ~ ":r_i :Zr . :: ~' '~ ~. . r. ry- tlr rrJ n:r r..y G...,r rry f...._ '";I;' r•r7 rTy fry :.A . tYr , ~.. lil (mot i'1 1" i i^•••t w rte': .~:" ty~i !^•°t wR 1••~i :'.[1 r^'{'• •.:.:• ... ' " ' ' :K :N .y:l i a t,...r t r i ii I 1 :i_: :a ~.t.Xt :4 ..,., •'d', ::t=t y_ . : , fir; : ..... .. 4 .8.`• f:..r r..:i 'i•t f ~7 ~l:•• '.r7 . "r .r .~ r • Y•:t e... ~ j't <."".• E;7 ' %'i :=.y w^'.. `- '~^I `d'.:: ^ '1 ,;TI t ~ G`• •-:7 €::a ~c:. rr3 "C+• ;,^t„ ;:t~ "r,=„•i -•-1 t•..~ ^: . tir.1 J ice. ...,.~ ::...,~ _ ^ r.~ ~rw, e:dJ hr. ~1:Y ." 1,`r ..f.. d~~ ~, rq 4 ;j.sf _ Y(;t c r c ~ .5:~. e~ ' ^ti ..2 Sj~ t: 1. rTi '~ i ~J ..r~•• ::J . • : Tr{ .~ ~~ C1S •* L'..~J _ ~~J ~'t EXHIBIT 'A' ALL THAT CERTAIN piece or parcel of real estate, together with the improvements thereon erected, situate in the Township of Silver Spring, County of Cumberland and Commonwealth of Pennsylvana, more particularly bounded and described as follows: BEGINNING at a point on the southern side of Fieldcrest Drive at the dividing line between Lots Nos. A-10 and A-11 as shown on the hereinafter mentioned plan of lots; thence along said dividing 1uie between Lots Nos. A-10 and A-11, South 17 degrees 43 nunutes 09 seconds East, a distance of 111.57 feet to a pourt at lands now or late ofthe Truidle Spruig Evangelical Lutheran Congregation; thence along said latter lands, North 72 degrees 16 minutes 51 seconds East, a distance of 36.00 feet to a point at the dividing line between Lots Nos. A-10 and A-9 as shown on the hereinafter mentioned plan of lots; thence along said dividing line between Lots Nos. A-10 and A-9, North 17 degrees 43 muiutes 09 seconds West, a distance of 112.44 feet to a point on the southern side ofFieldcrest Drive first mentioned above; thence along said southern side of Fieldcrest Drive. South 70 degrees 54 nunutes 27 seconds West, a distance of 36.01 feet to a point on the same at the dividuig line between Lots Nos. A-10 and A-11 as shown on the hereinafter mentioned plan of lots, the place of BEGINNING. HAVING thereon erected a towiiliouse style dwelluig uiut known and numbered as 11 Fieldcrest Drive. BEING Lot No. A-10 as shown on Page 110A of a certain subdivision plan of lots entitled "Filial Subdivision Plan for Westfields" as recorded in the Office ofthe Recorder ofDeeds Office in and for Cumberland County, Pennsylvania, in Plan Book 54, Page 110 et seg., said plan having been rerecorded from Plan Book 52, Page 139. BEING the same premises which Graydon F. Lombard and Sandra H. Lombard, husband and wife, by their Deed dated January 31, 1994 and recorded February 17, 1994 ui the Office of the Recorder of Deeds ui and for Cumberland County, Pennsylvania, in Record Book 101, Page 769, granted and conveyed unto William H. Huff, single man, the Grantor herein. UNDER AND SUBJECT, nevertheless, to easements, restrictions, reservations, conditions and rights of way of record or visible upon inspection of premises. ~ ;.,-~~~ 9~' 1.9115 i0 ~~ T~f;~,0i"l~w(~ r t~ , ~ f 6' i }_ ~ K ~~pk Via.. ~'~~.t ri-~!Fs~~m ~,,,_ , ~3~. sec®rt~er of Deeds JOHNSTON & ZAGURSKIE, PC ATTORNEYS AT LAW 117 MAIN STREET P.O. BOX 0 MIFFLIN, PA 17058 Michael "Doc" Johnston, Esquire Donald K. Zagurskie, Esquire Donis H. Zagurskie, Esquire November 23, 2011 Cumberland County Register of Wills One Courthouse Square Carlisle, PA 17013 Re: Estate of David L. Gearhart No.: 2011-00432 Dear Register of Wills: Area Code 717 Telephone 436-8044 Fax 436-2722 Enclosed herewith please find the Inheritance Tax Return and fee for filing. Also, enclosed is a check for the payment of the Inheritance Taxes in the amount of $17,276.45. Please return a filed copy to my office. An envelope is enclosed. Very truly yours, Donis H. 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