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Home My WebLink About02-23-12 (2) 1505611185 r REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 21 11 0841 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Numher Date of Death MMDDYYYY Date of Birth MMDDYYYY 297-01-9758 06042011 04161918 Decedent's Last Name Suffix Decedent's First Name MI BRAID ALBERT W (If Applicable) Enter Surviving Spouse's Information Befow Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - ' REGISTER OF WILLS FILL IN APPROPRIATE BOXES 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 6 Decedent Died Testate ^ death after 12-12-82) 7 Deced nt Maintai d Li Tr i t 8 T l N t f S f D b it B . . e ne a v ng us . o um er o e epos - a oxes a (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 Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JARED S. CHILDERS 717-762-1032 First Line of Address 2005 EAST MAIN STREET Second Line of Address State ZIP Code PA 17268 REGISTER ~ WILLS USE ONLY r .~ C7 _ ~., .-. (~ i w7 +'" ~ _~., m ~P3 ~ C7 t -- -~~' rn ~~ f- rv -_~~ c~ , %~~~ _ f D~ ED -- ---+ .. ~~ .-x1 == r ~,~ • ~-l ~?'1 l: j rn City or Post Office WAYNESBORO ~~ Correspondents e-mail address:. JAREDC@RTHOMASMURPHY.COM Under penalties of perjury, I declare that 1 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. 13021 PINEHILL DRIVE HAGERSTOWN, MD 21740 SIGNA R THER THAN REPRESENTATNE E ~~~~ ADDRESS ST MAIN STREET WAYNESBORO, PA 17268 1505611185 Side 1 OM4647 3.000 1505611185 J 1505611285 REV-1500 EX (FI) Decedent's Social Security Number 297-01-9758 Decedent's Name: BRAID ALBERT W RECAPITULATION 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 4. Mortgages and Notes Receivable (Schedule D) 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Nan-Probate Property (Schedule G) ~ Separate Billing Requested 8. Total Gross Assets (total Lines 1 through 7) 9. Funeral Expenses and Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 11. Total Deductions (total Lines 9 and 10) 12. Net Value of Estate (Line 8 minus Line 11) ~ ~~ 13. Charitable and Governmental BequestslSec 9113 an election to tax has not been made (Schedule J) 14. Net Value SubJect to Tax (Line 12 minus Line 13) 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 .o - 0.00 15. 16. Amount of Line 14 ~xable at lineal rate X .0 - 205,511.00 16 17. Amount of Line 14 taxable . at sibling rate X .12 0 00 18. Amount of Line 14 taxable . 17. at collateral rate X .15 0 00 . 18. 19. TAX DUE 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505611285 Side 2 OM4648 3.000 1505611285 0.00 0.00 0.00 0.00 106,787.00 0.00 107,407.00 214,194.00 7,640.00 1,043.00 8,683.00 205,511.00 0.00 205, 511.00 0.00 9,248.00 0.00 0.00 9,248.00 REV:1500 EX (FI) Page 3 flnrcrinnf'c ~_mm~lcfc Ortriracc~ Fite Number 21 11 OH41 f~ECEDENTS NAME BRAID ALBERT W STREET ADDRESS 21 I PRIN CUMBERLAND DITY STATE ZIP NEWVILLE PA 17241- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 8.550.00 B. Discount 450.00 3. Interest (1) 9,248.00 Total Credits (A + g) (2> 9, 000.00 4. If Line 2 is greater than. Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. .Fill in box on Page 2, Line 20 to request a refund. (3> 0.00 (4) 0.00 5. If Line 1 + Line 3 is greater thah Line 2, enter the difference. This is the TAX DUE. (5) 248.00 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSVIfER THE FOLLC3WING QUE:STIf3N5 BY PLACING AN "X" IN THE APFRE?PRUITE BLOCKS 1. Did decedent make a transfer and; No a. retain the use or income of the property tr~ulsferred b. retain the right to desigrtafe w c. retain a reversionary interest ' I~1 Lbl payments, benefits or care? d. receive the promise fnr fife of either 2. Ef death occurred after Dec, 12, 1982, did ~ without receiving adequate calsideration? "' " ~tt or payabie•upon-death trarlk accounf nr security at his or her death? in trust for 3. Did decedent awn an LJ 4. Did decedent own an individual retire i ~~r11 t L~ 1 contains a beneficiary designation? . , tF TFtE ANSit4ER TO ANY Of= THE ABOVE QUESTIONS IS YES, YOU MUST GOMPtETE SCHEC3UL6 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. 39116 (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. 39116 (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. F9r.(iates of death on or after July 1, 2000: ~e 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. 39116(a)(1.2)]. e 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.39116(a)(1)]. e 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. 39116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at feast one parent in common with the decedent, whether by blood or adoption. OM4671 2.000 REV-1508 EX+ (11-10) Pennsylvania SCHEDULE E DEPARTMENI'OF REVENUE CASH, BANK DEPOSITS, ~ MISC. R~ICEt TJC~~I~iURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Albert W Braid 21 11 0841 Include the proceeds of litigation and the date the proceeds were received by the estate. Atl ro ert 'ointl owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE ~u i~~o co .. ~.....~...T...., OF DEATH 1. Presbyterian Homes, Green Ridge Village resident investment fee refund Valuation Attached 2 Adams County National Bank, Money Market Account #1640291 Valuation Attached 3 Adams County National Bank, Checking Account #2294087 Valuation Attached 4 NY Life Insurance-Long Term Care Insurance, premium refunds (3 checks received from 5/26/11-7/7/11) Valuation Attached 5 IRS, income tax refund 6 Cash repayment from grandchild 7 FMV personal property, taken in kind by beneficiaries TOTAL (Also enter on line 5, Recap OW46AD 2.000 If more space is needed, use additional sheets of paper of the same size. S 70,310 6,695 19,280 2,850 1,992 5,000 660 106,787 REV-1510 EX + (08-09) , pennsylvania ' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY is t At t ~r FILE NUMBER Albert W. Braid 21 11 0841 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 NUMBS DESCRIPTION OF PROPERTY INCLIDEThEtJeMEOFTFE7FWJSFFf2EE, TFf1RRELATIOt35FIPT0 DECEDENrAPD TFEQ4TEOFTRMSFHtATiN}IACOPYOFTFEDEEDFORREALESTATE DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST IXCLUSION IF APPLICABLE TAXABLE VALUE 1~ Vanguard Investment Accounts, held in the Albert W. Braid Living Trust 107,407 100.0000 0 107,407 Valuation Attached TOTAL (Also enter on line 7, Recapitulation) $ I 107 407 If more space is needed, use additional sheets of paper of the same size. swaaAF z.ooo REV-1511 EX+ (10-09) pennsylvania DEPARTMENrOF REVENUE INHEPoTANCE TAX RETURN RESIDENiDECEDENi SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Albert W. Braid 21 11 0841 Deceden£s debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 None B. ADMINISTRATNE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as Gaimant's, attach explanation.) Claimant Street Address City State ZIP _ Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: ti. Tax Return Preparer Fees: 7, 1 Cumberland Law Journal advertise estate notice 2 The Sentinel advertise estate notice 7,000 35~ 7 511 211; TOTAL (Also enter on Line 9, Recapitulation) ~ $ 7 , 64 0 swasnc 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+(~2-OB) SCHEDULE Pennsylvania ~EPPJ2TMENiOF REVENUE DEBTS OF DECEDENT, INHEPoTANCETAXRETURN MORTGAGE LIABILITIES & LIENS Fd=SIDEM DECEDEM' ESTATE OF FILE NUMBER Albert W. Braid 21 11 0841 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. awasnH 2.000 If more space is needed, insert additional sheets of the same size. REV-1513 EX+'(01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE Nf1M6ER~ Albert W. Braid 21 1 1 0841 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal disiributions and transfers under Sec. 9116 (a) (1.2).] 1. Albert W. Braid Living Trust dated October 24, 2007, c/o Michael E. Braid, Trustee, 13021 Pinehill Drive Hagerstown, IrID 21740 Trust ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 S OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 9W46AI 2.000 ••""" °Y'^"" •~ ~•~cMC uav auwu~nai ane~W ui IldlJer OI Ine Same SIZe. dour -fiber ~itY of Albert W. Braid I, Albert W. Braid, a resident of New Haven County, Connecticut, revoke any prior wills and codicils made by me and declare this to be my Pour-Over Will. Article One Family Information I have three children. Theix names are: Michael E. Braid, George A. Braid, and Robert W. Braid. All references in my will to "my children" are references to these children. Article Two Distribution of My Property Section 2.01 Disposition of Tangible Personal Property I direct that my Executor shall distribute my tangible personal possessions according to a separate "Personal Property Memorandum" or other similar writing, which shall be signed by me and kept with my personal records. It is my intent that such writing qualifies to distribute my tangible personal possessions under applicable state law. If such writing is not found at the time of my death, or ruled an improper disposition, this bequest shall lapse and my tangible personal possessions shall become part of my living trust. If any items of tangible personal property I happen to own are not mentioned in such list, such items shall become part of my living trust. If any such gi$ shall lapse, then such items shall become part of my living trust. Pour-Over Will of Albert W. Braid Page 1 GUERTIN AND GUERTIN, LLC, 202 STATE STREET ,NORTH HAVEN, CONNECTICUT 06473 , (203) 288-7756 Section 2.02 -Pour-Over to My Living Trust All of my probate estate, excluding any property over which I might have a power of appointment, and after payment of expenses and. taxes which are paid pursuant to this will, I give to the then acting Trustee of the Albert. W. Braid Living Trust dated October 24, 2007 and executed prior to this will, to be added to the property of that trust. I direct that the Trustee administer the property as provided in the trust agreement and any amendments prior to my death. Section 2.03 Alternate Disposition If the trust referred to in .Section 2.02 is not in effect at my death or if for any other reason the pour-over cannot be accomplished, I specifically and completely incorporate the .terms of the trust into this will by reference: In such a situation, I direct my Executor to establish a trust in accordance with the provisions of such trust and give the remainder of my estate, excluding any property over which I might. have a power of appointment, to the Trustee of said trust to be administered as provided in the trust agreement. Article Three Designation and Succession of Fiduciaries Section 3.01 Executor I nominate Michael E. Braid as niy Executor. If Michael E. Braid fails or ceases to act as my Executor, I nominate the following as my successor Executors in the order named: George A. Braid; and then Robert W. Braid Article Four Powers of Fiduciaries Section 4.0'1 Grant My Executor may perform every act reasonably necessary to administer my estate and any trust established under my will. Pour-Over Will of Albert W. Braid Page 2 GUERTIN AND GuERTIN, LLC, 202 STATE STREET , NORTH HAVEN, CONNECTICUT 06473 ~ (203) 288-7756 Specifically, my Executor may exercise the following powers: hold, retain, invest, reinvest, sell, and manage real or personal property, including interests in any form of business entity including,-but not limited to, limited partnerships and limited liability companies, and policies of life, health and disability insurance, without diversification as to kind, amount or risk of non-productivity and without limitation by statute or rule of law. My Executor may partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option, mortgage, pledge, abandon, borrow, loan and contract. My Executor may distribute the assets of my estate in cash or kind or partly in each at fair market value on the date of distribution, without requiring pro rata distribution of specific assets and without requiring pro rata allocation of the tax bases of such assets. My Executor may hold in nominee form, continue businesses, carry out agreements and deal with itself, other fiduciaries and business organizations in which my Executor may have an interest. It may establish reserves, release powers, and abandon, settle or contest claims. It may employ attorneys, accountants, custodians of the trust assets, and other agents or assistants as deemed advisable to act with or without discretionary powers and compensate them and pay their expenses from income or principal or both. Section 4.02 Powers Granted by State Law In addition to all of the above powers, my Executor may, without prior authority from any court, exercise all powers conferred by my will or by common law or by the Connecticut Fiduciary Powers Act, Connecticut General Statutes, Section 45a-234 or other statute of the State of Connecticut or any other jurisdiction whose law applies to my will. My Executor shall have absolute discretion in exercising these powers. Except as specifically limited by my will, these powers shall extend to all property held by my fiduciaries until the actual distribution of the property. Section 4.03 Distribution Alternatives My Executor may make any payments under my will: Directly to the beneficiary; In any form allowed by applicable state law 'for gifts or transfers to minors or persons under disability; To the beneficiary's guardian, conservator or caregiver for the benefit of the beneficiary; or By direct payment of the beneficiary's expenses. A receipt by the recipient: for any such distribution, if such distribution is made in a manner consistent with the proper exercise of my fiduciaries' duties hereunder, shall fully discharge my fiduciaries. Pour-Over Will of Albert W. Braid Page 3 GUERTIN AND GUERTIN, LLC, 202 STATE STREET ,NORTH HAVEN, CONNECTICUT 06473 ~ (203) 288-7756 Article Five Administrative Provisions Section 5.01 Court Proceedings If any trust is established under my will that trust shall be administered in a timely and efficient manner consistent with its terms, free of active judicial intervention and without order, approval or other action by any court. It shall be subject only to the jurisdiction of a court being invoked by the trustees or other interested parties or as otherwise provided by law. Section 5.02 No Bond I direct that no fiduciary shall be required to give. any bond in any jurisdiction, and if, notwithstanding this direction, any bond is required by any law, statute, or rule of court, no sureties be required. Section 5.03. Compensation Any fiduciary .under this instrument shall be entitled to reasonable compensation commensurate with services actually performed and to be reimbursed for expenses properly incurred. Section 5.04 Ancillary Fiduciary In the event ancillary administrativri shall be required or desired and my domiciliary Executor is unable or unwilling to act as an ancillary fiduciary, my domiciliary Executor shall have the power to designate, compensate, and remove the ancillary fiduciary. The ancillary fiduciary may either be a natural person or a corporation. My domiciliary Executor may delegate. to such ancillary fiduciary such powers granted to my original Executor as my Executor may deem proper, including the right to serve without bond or surety on bond: The net: proceeds o~f the ancillary estate shall be paid over to the domiciliary Executor. Pour-Over Wi11 of Albert W. Braid Page 4 GUERTIN AND GUERTIN, LLC, 202 STATE STREET, NORTH HAVEN, CONNECTICUT 06473 ((203) 288-7756 _. Article Six Taxes, Claims and Expenses Section 6.01 Payment of Death Taxes, Claims and Expenses The Trustee of the trust xeferred to in this will is authorized to pay my funeral and burial expenses, claims against my estate, and expenses of estate administration. Accordingly, I direct my Executor to consult with the Trustee to determine which such expenses and claims should be paid by my executor from property passing under my will, and which such expenses and claims should be paid by the trustee from the trust: I direct my Executor to follow any instructions contained in the Albert W. Braid Living Trust in making any tax election, including, but not limited to, the allocation of my GST Exemption. I direct that the taxes imposed by reason of my death upon properly passing under and outside my will. be apportioned and paid in the manner provided in the Albert W. Braid Living Trust, and I incorporate the tax apportionment provisions of the Albert W. Braid Living Trust as part of my will.. , Iu no event shall any of such taxes be allocated to or paid from property which is not included in my gross estate for federal estate tax purposes or which qualifies for the federal estate tax charitable deduction. Section 6.02- Tax anc~ Administrative Elections My Executor may exercise any available elections under any applicable income, inheritance, estate, succession, or gift tax law. This authority specifically includes the power to select any alternate valuation. date for death tax purposes and the power to determine whether any or all of the administration expenses of my estate are to be used as estate tax deductions or as income tax deductions, and no compensating adjustments need be made between income and principal as a result of such determinations unless my Executor shall determine otherwise, in the discretion of my Executor, or unless required by law. My Executor shall not be liable to any beneficiary of my estate for tax consequences occasioned by reason of the, exercise or non-exercise of any such elections or by reason of the allocation and distribution of property in kind in full or partial satisfaction of any beneficiary'. s interest in my estate. Pour-Over Will of Albert W. Brain Page 5 GUERTIN AND GUERTIN, LLC, 202 STATE STREET , NORTH HAVEN, CONNECTICUT 06473 ~ (203) 288-7756 Article Seven General Provisions Section 7.01 Applicable Law The validity and construction of my will shall be determined by the laws of Connecticut. Section 7.02 No Contract to Make Will I have not entered into any contract, actual or implied, to make a will. Section 7.03 Construction Unless the context requires otherwise, words denoting the singular may be construed as denoting the plural. Words of the plural may be construed as denoting the singular. Words of one gender may be construed as denoting another gender, if appropriate. Section 7.04.. Headings and Titles The headings and paragraph titles are for reference only. Section 7.05 Internal Revenue Code, IRC or Code References to the. Internal Revenue Code, the IRC or the Code shall refer to the Internal Revenue Code of the United States. References to specific sections of the Code shall be to .any sections of like or similar import that replace. the specific sections as a result of changes to the Internal Revenue Code made after the date of my will. Section 7.06 Other Definitions Except as otherwise provided in my will, terms shall be as defined in General Statutes of Connecticut, Volume 12, Title 45a as amended after the date of my will and after my death. Section 7.07 Survivorship For purposes of this will, any beneficiary shall be deemed to have predeceased me if such beneficiary dies within 30 days after the date of my death. Pour-Over Will of Albert W. Braid Page 6 GUERTIN AND GUERTIN, LLC, 202 STATE STREET ,NORTH HAVEN, CONNECTICUT 06473 ~ (203) 288-7756 Section 7.08 Severability If any part of this instrument shall be adjudicated to be void or invalid, the remaining provisions not specifically so adjudicated shall remain in full force and effect. IN WITNESS WHEREOF, I have hereunto subscribed my hand and seal at North Haven, Connecticut, this day, October 24, 2007. /~~ .~ / Albert W. Braid SIGNED, SEALED, PUBLISHED and DECLARED to be his POUR-OVER WILL by the above named, Albert W. Braid, in the presence of us, who, in his presence and at his request and in the presence of each other, have hereunto subscribed our names as witnesses. ~0 W U Cy ~~/ Ct, G. of Patricia G. Haag 4 ~-~lx-~'-'' of J e A. Gallo 202 State Street North Haven, Connecticut 06473 202 State Street North Haven. Connecticut 06473 Pour-Over Will of Albert W. Braid -Page 7 GUERTIN AND GUERTIN, LLC, 202 STATE STREET ,NORTH HAVEN, CONNECTICUT 06473 ~ (2O3) 2SH-775Fi ' i STATE OF CONNECTICUT ) ss. North Haven October 24, 2007 COUNTY OF NEW HAVEN ) We, Patricia G. Haag and June A. Gallo being the two attesting witnesses to the within and foregoing Pour-Over Will of Albert W. Braid, and being duly sworn, do hereby depose and say that we attested the said Pour- Over Will and subscribed the same in his presence, in the presence of each other and at his request; that said Albert W. Braid, at the time of the execution of said Pour-Over Will was of lawful age and of sound and disposing mind and memory and competent to make testamentary disposition of real and personal property; that he voluntarily and of his own free will signed said Pour-Over Will in our presence, and that this affidavit is made at the request of said Albert W. Braid. Subscribed and sworn to, at the request of the within-named Albert W. Braid, the day and year above written, before me. P Commissioner of the Superior Court Pour-Over Will of Albert W. Braid Page 8 GUERTIN AND GUERTIN, LLC, 202 STATE STREET , NORTH HAVEN, CONNECTICUT 06473 ~ (203) 28$-7756