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HomeMy WebLinkAbout12-19-11 (3)1505610140 REV-1500 Ex (°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOx 28DSD1 INHERITANCE TAX RETURN 2 1 1 1 0 3 9 8 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 2 1 0 1 6 6 5 8 4 0 1 2 0 2 0 1 1 0 1 1 0 1 9 2 6 Decedent's Last Name Suffix Decedent's First Name MI J A R R E T T K E N N E T H A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI J A R R E T T J O A N B 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 4. Limited Estate QX 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust ~ (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) State ZIP Code CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number S U S A N H C O N F A I R 7 1 7 7 6 3 1 3 8 3 First line of address 2 3 3 1 M A R K E T Second line of address City or Post Office C A M P H I L L 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) REGISTER~~GYILLS USE ONLY ` ~~-' ` T-~ - ~ -. ' ~~ ~,~ •' , ~, ;/~ t+_; ~ - , ~• ~. __ - - _ .,~~ - ' DATE FILED f~ _. `r'i P A 1 7 0 1 1 Correspondent's a-mail address: SCONFAIRaREAGERADLERPC • COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. i SIGNATU OF PERSON R ONSIB FOR FILING RETURN ~ / D~TE/ ,~ ADDRESS') ~ 19 N• 23RD STREET CAMP H: SIGNATURE OF PREPARER OT ER THAN,REPRESENTATIVE ADDRESS 2331 MARKET STREET CAMP HILL PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 S T R E E T PA 17011 DATE /TS"~/~ PA 17011 1505610140 ,.. 1505610240 REV-1500 EX Decedent's Social Security Number DecedenYsName: KENNETH A• JARRETT 2 1 0 1 6 6 5 8 4 RECAPITULATION 1. Real Estate (Schedule A) ......................................... .. 1. • 2. Stocks and Bonds (Schedule B) .................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 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. 6 7 5 6 3 , 8 2 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ..... .. 7. 8. Total Gross Assets (total Lines 1 through 7) ......................... .. 8. 6 7 5 6 3 , 8 2 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 Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .. ........... ....... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) .. ........... ....... .. 14. 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.oO 3 3 0 3 1 9 1 15. 16. Amount of Line 14 taxable at lineal rate X .045 3 3 0 3 1. 9 1 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 19. TAX DUE ...................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610240 1 5 0 0. 0 0 1 5 0 0. 0 0 6 6 0 6 3. 8 2 6 6 0 6 3. 8 2 0. 0 0 1 4 8 6. 4 4 0. 0 0 0. 0 0 1 4 8 6. 4 4 1505610240 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 11 0398 DECEDENT'S NAME KENNETH A• JARRETT _ - - - __. _ _ STREET ADDRESS - 19 N• 23RD STREET CITY 'STATE CAMP HILL SPA ZIP 17011 Tax Payments and Credits: ~ • Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 1, 4 0 0.0 0 B. Discount 73.68 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 1, 486.44 Total Credits (A + B) (2) 1, 4 7 3.6 8 (3) (4) (5) 0.06 a.0o 12.82 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ............................................................. ......... ^ X^ b. retain the right to designate who shall use the property transferred or its income; ...................... ......... ^ X^ c. retain a reversionary interest: or ....................................................................................... ......... ^ X^ d. receive the promise for life of either payments, benefits or care? .............................................. ......... ^ Q 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................. ......... ^ Q 3. Did decedent own an "intrust for" or payable-upon-death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ......................................................................................... ......... ^ X^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use 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-1509 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: KENNETH A• JARRETT 21 11 0398 If an asset was made jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. JAMIE E• SHERIFF B. JOAN B• JARRETT C. JOINTLY-OWNED PROPERTY: 805 HUMMEL AVENUE (DAUGHTER LEMOYNE, PA 17043-1835 19 N• 23RD STREET (SPOUSE CAMP HILL, PA 17011 ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 3/07 MEMBERS 1ST FEDERAL CREDIT UNION 91,454.81 16.667 15,242.77 5000 LOUISE DRIVE MECHANICSBURG, PA 17055 2• A• 11/07 MEMBERS 1ST FEDERAL CREDIT UNION 53,913.33 16.667 8,985.73 5000 LOUISE DRIVE MECHANICSBURG, PA 17055 3• A• 8/64 M & T BANK 57,319.33 16.667 9,553.41 499 MITCHELL ROAD MILLSBORO, DE 19966 4• B• 3/07 MEMBERS 1ST FEDERAL CREDIT UNION 91,454.81 16.667 15,242.77 5000 LOUISE DRIVE MECHANICSBURG, PA 17055 5• B• 11/07 MEMBERS 1ST FEDERAL CREDIT UNION 53,913.33 16.667 8,985.73 5000 LOUISE DRIVE MECHANICSBURG, PA 17055 6• B• 8/64 M & T BANK 57,319.33 16.667 9,553.41 499 MITCHELL ROAD MILLSBORO, DE 19966 TOTAL (Also enter on Line 6, Recapitulation) I $ 6 7 , 5 6 3.8 2 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 KENNETH A• JARRETT 21 11 0398 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address Ciiy Year(s) Commission Paid: 2. AttomeyFees: REAGER & ADLER, PC 3, Family Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant 4. Street Address City State Relationship of Claimant to Decedent Probate Fees: 5 Accountant fees: 6. Tax Retum Preparer Fees: 7. State ZIP ZIP 1,500.00 TOTAL (Also enter on Line 9, Recapitulation) I a If more space is needed, use additional sheets of paper of the same size. REV-1513 EX+ (01-10) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE I BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: YCf,I AICTLJ A _ .IARRCTT al. 1.1. n74II 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. JOAN B• JARRETT Spousal 33,031.91 19 N• 23RD STREET CAMP HILL, PA 17011 2• JAMIE E• SHERIFF Lineal 33,031.91 805 HUMMEL AVENUE LEMOYNE, PA 17043 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 TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. F:\WPWin\WILLSUarrettK Will.do~^.,... .,,,,,,_' February 27, 2006 LAST WILL AND TESTAMENT ~ OF KENNETH A. JARRETT I, KENNETH A. JARRETT, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at anytime heretofore made. 1. FAMILY 1.1 Identification of Family. I declare that I am married to JOAN B. JARRETT and that there are two (2) children born of this mamage, whose names are JAMIE E. SHERIFF and GREGORY A. JARRETT. I have one (1) son born to a prior marriage whose name is STEPHEN K. JARRETT. No provision is made in this Will for my son, STEPHEN K. JARRETT, not because of any lack of affection for him, but because he is already well provided for. All further references in this Will to the term "my child" or "my children" shall include only JAMIE E. SHERIFF and GREGORY A. JARRETT. 1.2 Definition of Family Terms. As used in this Will, the term "my spouse" shall mean only JOAN B. JARRETT. As used in this Will, the terms "my child" or "my children" refers to JAMIE E. SHERIFF and GREGORY A. JARRETT. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determined by the definition of "child/children" set forth in this paragraph. 2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of (1) a cremation with memorial service; (2) the internment of my cremains, including the costs of a burial site, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the site. I further direct my executor to pay all of my debts that my executor in his or her sole discretion may allow as claims against my estate. 3. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. 3.1 Disposition to Spouse. I bequeath certain articles of my tangible personal property in accordance with a written list made by me during my lifetime, which is attached hereto and incorporated herein by reference. In the absence of a list, or designation on said list, I give all of my tangible personal property of every kind and description, including, but not limited ~~ - NNETH A. J T -1- F:\WPWin\WILLSUarrettK Will.doc`~ ,,,,,. " February 27,2006 to, books, pictures, clothing, articles of household or personal use or adornment, household furnishings and effects, and automotive vehicles and their accessories, but excluding any money, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of any trade or business, to my spouse. 3.2 Alternative Disposition. If my spouse does not survive me by more than sixty (60) days after the date of my death, and any of my children survive me, I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines, to be of no present or future value or use to my children. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give to my children, in substantially equal shares, to be divided among them as they shall agree. If no agreement is reached within (60) days after my death, all property in the second part shall be divided among my children in such manner as my executor shall direct. The decision of my executor shall be conclusive and binding on all persons interested in my estate. 4. DISPOSITION OF RESIDUARY ESTATE. All of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), I give outright and absolutely, in equal shares to my children; PROVIDED THAT, if a child shall not survive me, then to my surviving child; PROVIDED FURTHER THAT if both of my children shall not survive me then to the issue of my children, per capita. 5. POWERS OF ADMINISTRATION. 5.1 Grant of Powers. My executor, in the administration of my estate, (my "fiduciaries") shall have the powers and authorities set forth in this Article 5. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court. These powers shall be supplementary to those conferred by law, including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. 5.2 Retention of Assets. My fiduciaries shall have the power to retain any or all property of my estate or trust, however received and acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately large amount of the value of my estate invested in one type of property. 5.3 Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey any property, of whatever nature, including real property, and wherever situated, that I i'~i / - NNETH A. J TT -2- F:\WPWin\WILI,SUarrettK Will.doc~~ ,~,,,,.: February 27, 2006 may own at the time of my death, or that may come into my estate or into the trust corpus at or after my death. The sale, transfer, or conveyance may be by public or private sale, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. 5.4 Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate or in the trust corpus in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and, generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. 5.5 Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose, for any periods of time, and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise encumber any property in my estate or in the trust corpus to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. 5.6 Power to Hold Property in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form. 5.7 Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shall be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. 5.8 Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. The distributions or payments shall be made in any one or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody of the person of the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. 5.9 Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in NNETH A. J TT -3- F:\WPWin\WILLSUarrettK Wiil.do~ .... February 27, 2006 which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes, but is not limited to (1) the power to invest additional sums in any business, even to the extent that my estate or the trust corpus may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (2) the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem proper. 5.10 Employment of Agents. My fiduciaries shall have the power to employ and pay the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 5.11 Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate or of the trust without the approval of any beneficiary or of the court, but subject to allowance or disallowance on the settlement of the final accounts of my fiduciaries. 5.12 Third Party Reliance. No person or corporation dealing with my executor shall be required to see to the application of any property paid or delivered to my executor, or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. 5.13 Charitable Donations. In the event that any of my tangible personal property is donated to a charitable organization(s) then my fiduciary is instructed to use the value of said donation(s) as an inheritance tax deduction for any inheritance tax return which maybe required to be filed as a consequence of my death. 6. PAYMENT OF DEATH TAXES. 6.1 Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable as a result of taxes assessed on property passing under this Will shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 6.2 Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death shall be paid out of my residuary estate and shall not be deducted or collected from any beneficiary under this Will or other transferee. ~~ ~/u-~ NNETH A. J TT _4 ~~ F:\WPWin\WILLSVarrettK Will.doc+...° ,,~,. February 27, 2006 7. EXECUTOR. 7.1 Appointment. I name, constitute, and appoint my spouse as executor of my estate. If my spouse shall not survive me, shall not serve as executor for any reason, or shall cease to serve as executor for any reason after appointment, JAMIE E. SHERIFF shall act as executor in her place. If JAMIE E. SHERIFF shall not serve as executor for any reason, or shall cease to serve as executor for any reason after appointment, GREGORY A. JARRETT shall act as executor in her place. 7.2 Bond Not Required. None of the individuals named in Section 7.1 shall be required to furnish a bond for the faithful performance of his or her duties as executor. 8. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this Will, in determining whether a person has survived me or another person, (1) my spouse shall be deemed to have predeceased me unless it unmistakably appears by proof that she survived me; and (2) in all other cases, a person shall not be deemed to have survived me or another person if he or she dies within sixty (60) days of my death or of the death of the other person. 9. LIABILITY OF EXECUTOR. My executor shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor. My executor may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 10. INTERPRETATION. 10.1 Will Not Contractual. My spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The Will of each of us is revocable at any time, whether before or after the death of the other spouse, at the sole discretion of the spouse making the Will. 10.2 Successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, co-executor, co-trustee, trustee, or administrator, as the case maybe. ~-.__.-- ~~~ ~- NNETH A. J TT -5- F:\WP Win\WILLS\JarrettK Vv~rnC doc January 12, 2006 10.3 Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. 10.4 Headings. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. 10.5 Governing Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of six (6) typewritten. pages, the first five (5) of w ich bear my signature in the margin for the purpose of identification, this ~ ~ day of ~, 2006. ~~~ ~~- NNETH A. J TT, TESTATOR Signed, sealed, published and declared by the above-named. Testator, KENNETH A. JARRETT, as and for his Last Will and Testament, in the sight and presence of us, who, at his request, in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. Witness ~~~~ ~ ~. Witness x.33 i ~rh ,~. Address ias-~~~ Addr ss . l.~ , l 7 °~ ~~ -6- F:\WPWin\WILLSUarrettK Will.doc ~.~- ,,,,,,,, February 27, 2006 COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) I, KENNETH A. JARRETT, THE TESTATOR, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED TT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLEDGED BEFORE ME BY KENNETH A. JARRETT, THE TESTATOR THIS _~k`-' DAY OF~, 2006. 2~G~~~ ~. A. J . ~ TESTATOR U r ("11~ V~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND N~Y I~IBLICCOMMONWEALTM (UF i~ENNSYLVANIA Nb~rfal Seal Jer~ferGross, PiolarY Pudic Camp H~1 Borq, Qmberlard Caw~y My Expfrea Sept 11,2008 SS. Member, PennsMvania Assoclatlon OP N©tarla~ W E> ~ ~-E - C=.~~. ~c~..v~~ AND ,~~ ~~' / /U t?. (~ C% ~L ~` 1, THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMEfT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL AND TESTAMENT; THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. ~RN OR AFFIlZMED TO AND SUBSCRIBED TO BEFORE ME, THIS ~C.~ `I ~LDAY OF 2006. .~ , WITNE WITNESS i ~~ Y P LIC COMMONWEALTH OF PENNSYLVANIA hlOfaslalS~l JemiOer (cross, Notary Pudgy -7- Camp Hi Borg Cu7lberrerd County AAy Gb111RrS910n t3~l~es Sept 11,2008 Member, Pennsylvenle AssodeSlon Of Notaries ~o W M ~ ~ O ~ N r f0 ~p `- W ~.. •- w = O w 0 aO~a ~} N ~QCi' ~ ~ O tit ~m ~ a ,~ ~ ~o '~6 ,~, a ~,, w ~ls, o =' ~311N(1 0 0 ~ ,~~ f-E '«l~' L "~ ~ : ~ i 7r r Q , i ~J ~ ~,~ ~,~ + -, t,l) , U a a aQ~ ~, w w~ ~° .~ `~N`"a Q ~ ~ a ~ ~ ~ ~ CW.7~ ~~ O N a y ^. .~ ... '~ v o ~ ~~ ~~ ~ U s, M °a c U U ~ ~ h ~ o a. ~ ~ ~ ,~ ~ ~ c ~ ~ U ea UUr.,U 0 F