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HomeMy WebLinkAbout03-12-12 (2)1505610140 -"' REV-1500 ~` ~°'-'°' OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po sox 2so6D1 INHERITANCE TAX RETURN 2 1 1 2 0 0 0 3 Harristwr~PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 3 5 2 4 3 7 4 9 1 2 2 3 2 0 1 1 0 5 2 9 1 9 3 1 Decedent's Last Name Suffix Decedent's First Name MI V A U G H N L O U S I E M (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) ® 6. Decedent Died Testate ^ 7. Decedent Mainjained 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 I V 0 V O T T O I I I E S Q 7 1 7 2 4 3 3~ 4 1 REGISTER LS USE Y ~ J ~ ~ r First line of address 1V ,, ~ r~ M A R T S O N L A W O F F I C E S ~~~ "o ~~ z ~ Second line of address ~ s- r'r-r ~ 1 0 E H I G H S T A ~' City or Post Office State ZIP Code DATE FILED C A R L I S L E P A 1 7 0 1 3 Corrospondent's e-mail address: I O T T O a M A R T S O N L A W• C O M Under penslUee of plejury, I declare that 1 have examined this nMum, including aooompanying schedules and statements, and to the hest of my knowledge and belief, it is bue; oom~lt and oxnpl~a. Dsdaratbn of than the personal r4presentaUve is based on all inforrnadon of which preparer has any knowledge. SIG~T~! PERSON RESPO~IB~OR (LING RE~ORN t DAT^ ` ADDRESS Side 1 15056.10140 1505610140 10.E HIGH STREET CARLISLE PA 17013 PLEASE USE ORIQJNAL FORM ONLY Continuation of REV-15001nheritance Tax Return Resident Decedent LOUSIE M. VAUGHN 21 12 0003 Decedents Name Pagq 1 File Number Correspondents Name Daytime Telephone Number First line of address Second line of address City or Post Office State ZIP Code Correspondents e-mail address: under penaMiee of parr, I dedere ~ I here examined this rehlm, indud~g accompanying schedules and statements, and to the fleet of my knowledge and belief, it is Uue, oomect snd oan+plete.l~egarldoti of pn>parer other than fhe personal representative is based on all infonnadon ~ which preparer has any kr-owiedge. SIGNA URE QF BLE FOR FILING RETURN OAT ~ - ~ ~Z 895 BACK HOLLOW RQAD BLAIN PA 17006 1505610240 REV-1500 EX Decedent's Social Security Number Decedents Name: L O U S I E M- V A U G H N 1 3 5 2 4 3 7 4 9 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. D . 0 D 2. Stocks and Bonds (Schedule B) ...................................... 2. 0 . D 0 3. Cloaey Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. • 1 8 2 3 5. 2 4 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 8. Jointy Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 0 • 0 D 7. Inter-Vivos Transfers 8 Miscellaneous NQp;Probate Property arate Billin Re uested l u S h d G S 7 8 4 0 5 8 2. 0 9 ....... { ep g q e u e ) c . 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 8 5 8 8 1 ? • 3 3 9. ............ Funeral Expenses and Administrative Costs (Schedule H) ...... 9. 1 8 6 1 6. 9 2 10. 9 9 ( ) ............. Debts of Decedent, Mort a e Liabilities, and Liens Schedule I 10. 3 5 4 1. 6 0 11. Total Deductions (total Lines 9 and 10) ............................... 11. 2 2 1 5 8 . 5 2 12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. 8 3 6 6 5 8. 8 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 0 0 an election to tax has not been made (Schedule J) ...................... 13• • 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 8 3 6 6 5 8. 8 1 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. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 8 3 6 6 5 8. 8 1 1s. 3 7 6 4 9. 6 5 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable 0 0 0 0 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 3 7 6 4 9. 6 5 Sidi 2 L 1505610240 1505610240 REV-1500 EX Pape 3 Decedent's Complete Address: File Number 21 12 0003 DECEDENTS NAME Louise M. Vau STREET ADDRESS 221 Rid a Drive CITY Carlisle STATE PA ZIP 17015 Tax Payments and Credits: t• Tax Due (Page 2, Une 19) (1) 37,649.65 2. CreditslPayments A. Prior Payments B. Discount 1,882.48 Total Credits (A + B) (2) 1,882.48 3. .Interest. (3) 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. (4) 0.00 5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 35,767.17 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 : ............................................................... i ....... ^ ^ ncome; ........................ b. retain the right to designate who shall use the property transferred or its ....... ^ c. retain a reversionary interest; or ......................................................................................... ....... ^ d. receive the promise for life of either payments, benefds or care? ................................................ ....... 2. If death orxurred after December 12,1982, did decedent transfer property within one year of death without n~ving adequate c~nsideration? ................................................................................ ....... ^ h d th? it t hi k ' ' s or er ea .. y a ~pcount or secur or payable-upon~ieath ban intrust for 3. Did decedent own an ....... 4. Did deodent own an individual retirement account, annuity or other non-probate property, which ..................................................... contains a benefiaary designation? ...................................... ....... ® ^ IF THE ANSWER TO ANY OF THE ABOVE RUESTIONS IS YES, YOU MU,BT 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 rats imposed on the net value of transfers to or for ~e 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 sfi~ applicable even if the surviving spouse is the only beneficiary. For dates of death on a 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 de,~dent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Seclion 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX + (8-98) SCHEQ~JLE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 81 MISC. INHERITANCE TAX RETURN PERSONAL RROPERTY R DENT DECEDENT ESTATE OF FILE NUMBER LOUSIE M. VAUGHN 21 12 0003 Indude the of Ntlgatlon and the date the proceeds were received by the estate. All ~ownsd vrN11 M of sunhronhip must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Ortstown Bank checking 146000596 17,668.68 ($17,668.41 + $,27 interest) See attached 2. Hoffman-Roth Funeral Home, refund 6.57 3. Family Horne Health Care, refund 124.00 4. Highmark, refund of premium 435.99 TOTAL (Also enter on line 5, Recapitulaation) ~ S (If more space is needed, ~sert additional sheets of the same size) REV-1510 EX+ (08-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDI~JLE G INTER-VIVOS TR~-NSFERS AND MISC. NON-PROB,~--TE PROPERTY ESTATE OF FILE NUMBER LOUSIE M. VAUGI-IN 21 12 0003 This sdredule must be oomplated and filed if the answer to any of quesfions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NMrE OF THE TRANSF6tEE, THENt RELATXNISFNP TO DECEDENT AND THE DATE OFTRAt~FER.ATTACHACOPYOFTHEDEWFORREALESTATE DATE OF DEATH VALUE OF ASSET 96 OF DECD'S INTEREST EXCLUSION t~~Pn TAXABLE VALUE 1. Waddell & Reed IRA 35749182 - Beneficiaries: Linda V. Bohlen, 58,992.82 100.00 58,992.82 daughter, 50%; Denise L. Vaughn, daughter, 50% See attached 2. Waddell & Reed TOD 35803128 - Beneficiaries: Linda V. Bohlen, 781,589.27 100.00 781,589.27 daughter; SO%; Denise L. Vaughn, daughter, 50% See attached TOTAL (Also enter on Line 7, Recapitulation) ~ _ 840,582.09 If more space is needed, use addifional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHE[~ULE H FUNERAL EXt~ENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER LOUSIE M. VAUGHN 21 12 0003 DecedeM'a detds must be reported on Schedule I. NUMBER DESCRIPTION A. FUNERAL EXPENSES: 1. Hoffman-Roth Funeral Home & Crematory, Carlisle B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address Cryy State ZIP Yea-(s) Commission Paid: 2, Attorney Fees: Manson Law Offices 3, Family Exemption: (K deoedenYs address is not the same as daimanCti, attach explanation.) Claimant Street Address Chy State ZIP Relationship of Claimant to Decedent a 4. probate Fees: Cumberland County Register of Wills 5. Accamtant Fees: 6. Tax Return Preparer Fees: 7. ~ Filing fee, Inheritance Tax return TOTAL (Also enter on Une 9, Recapitulation) 15 If more space is needed, use additional sheets of paper of the same size. AMOUNT 2,640.92 15,400.00 561.00 15.00 1 REV-1512 EX+ (12-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT~CEDENT SCHE[~ULE I DEBTS OF ~!ECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER LOUSIE M. VAUGHN 21 12 0003 Report debb incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbureed medigl expensea. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Bank checking 146000596, outstanding checks on date of death ~ 3,054.51 2. Messiah Village Home Care, LLC, account payable I 487.09 TOTAL (Also enter on Line 10, Recapitulation) ~ S If more space is needed, insert addifieonal sheets of the same size. REV-1513 EX+ (01-10) p®nnsylvania SCHE ULE J DEPARTMENT OF REVENUE BENEFIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LOUSIE M. VAUGHN 21 12 0003 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List TTUStee(s) OF ESTATE I TAXABLE DISTRIBUTIONS pndude ouUight s I distrfbutlons and transfers under Sec. 911"6 (a (1.2).] 1. Linda V. Bohlen Lineal 418,329.41 895. Back Hollow Road Blain, PA 17006 2. Denise L. Vaughn Lineal 418,329.40 211 Ridge Drive Carlisle, PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. 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 t3FPART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S 0.00 If more space is needed, use additional sheets of paper of the same size. ,. r F:~FII.F.S~DATAFILE~Fatate Plmne~l I422.I.a.vn71.2003 ~ O I ~/ ~/ UUJJ LAST WILL AND TESTAMENT I, LOUISE M. VAUGHN, of 221 Ridge Drive, Middlesex Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me. ITEM ONE • I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO In the event my husband shall predecease or fail to survive me by thirty (30) days, then I give such items of personalty as are itemized in a certain list attached hereto to the persons named thereon, which list is signed and dated by me at the end thereof. ITEM THREE I bequeath any automobiles or motor vehicles I may own at my death, my personal effects, such household goods if any as may be my individual property and not the property of my husband or owned j ointly by me with my husband, and other tangible personal property of like nature (not including cash or securities), together with any existing insurance thereon, to my husband, DONALD S. VAUGHN, JR., providing he survives me by thirty (30) days. Should my husband predecease me or die on or before the .thirtieth day following my death, I bequeath such tangible personal property and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided between them with due regard for their personal preferences in as nearly equal shares as practical and as they shall mutually ~~ [a tials] Page 1 of 8 Pages agree. I direct that any of the foregoing articles not selected by such children or about which there is no agreement shall be sold at public or private sale by my personal representative(s), and I further direct that the net proceeds thereof shall be administered and distributed as a part of the residue of my estate. ITEM FOUR If my husband, DONALD S. VAUGHN, JR., is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said husband, absolutely. If my said husband does not so survive me, then I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, unto my Trustees to be held or distributed by such Trustees under ITEM SEVEN hereof. ITEM FNE In the event my husband shall predecease or fail to survive me by thirty (30) days, then I give, devise and bequeath my property located at 211 Ridge Drive, Middlesex Township, Cumberland County, PA (Tax Parcel No. 21-22-0128-002), containing a cabin on two acres, more or less, to my daughter, DENISE L. VAUGHN, absolutely, with substitution of issue; and I further give, devise and bequeath my property located at 221 Ridge Drive, Middlesex Township, Cumberland County, PA (Tax Parcel No. 21-22-0128-001), along with an adjacent parcel of land containing approximately 10 acres with a barn and outbuildings (Tax Parcel No. 21-22-0128-061), to my daughter, LINDA V. BOLEN, absolutely, with substitution of issue. ITEM SIX In the event my said husband shall, disclaim all or any portion of any devise or bequest made to my husband under the foregoing ITEM FOUR then the amount otherwise payable shall be held by my Trustees under ITEM SEVEN hereof. For purposes of the Trust established under ITEM SEVEN hereof, my said husband shall not be deemed to have predeceased me by virtue of my said husband's exercise of the right to disclaim set forth herein. p~''~-~, [Initials] Page 2 of 8 Pages ITEM SEVEN RESIDUARY AND DISCLAIMER TRUST My Trustees shall hold the assets received under ITEMS FOUR and SIX hereof, if any, for the following purposes: A. My Trustees shall pay the net income, at least quarter-annually, to my husband, DONALD S. VAUGHN, JR., for life. In addition, my Trustees, in my Trustees' sole discretion, may invade the principal of the Trust for the proper and adequate support of my said husband. B. In addition to the above provisions, my said husband shall have the power to direct my Trustees to pay to him or to apply out of the principal of this Trust in each year, including the year of my death, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the principal of this Trust. This power shall be noncumulative and may be exercised only by an instrument in writing signed by him and delivered to my Trustees within the first thirty (30) days of fiscal year of this Trust. C. Upon the death of my said husband, or upon my death if my husband shall not survive me by thirty (30) days, my Trustees shall distribute the principal of the Trust to my children, DENISE L. VAUGHN and. LINDA V. BOLEN, in equal shares, absolutely; provided, however, that any interest the Trust shall have in the real estate referred to in ITEM FIVE hereof shall be distributed in accordance with such ITEM FIVE. D. In the event that any of my said children shall fail to survive my husband and me, but shall leave issue surviving, then such, deceased child's share shall be held by my Trustees and the net income therefrom shall be used for the support, maintenance and education of the issue of such deceased child. My Trustees shall use as much of the principal as they shall deem desirable for said purposes. My Trustees shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age ofthirty-five (35) years. In the event that any of my children shall o~ ~ , [Initials] Page 3 of 8 Pages fail to survive my husband and me and not leave issue surviving, then such deceased child's share shall be added to the share of my other child as if originally a part thereof. ITEM EIGHT POWERS OF EXECUTOR AND TRUSTEES In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustees and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution. A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, common trust funds, securities, accounts, certificates of deposit (including, but not limited to, stocks, bonds, common trust funds, securities, accounts or certificates of deposit of the Trustees) or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as maybe necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of ,any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; ~~~ [Inirials] Page 4 of 8 Pages G. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similaz chazges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustees, in my Trustees' absolute discretion, may cause the shaze distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which maybe held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, j oint venture, j oint ownership or other business enterprise of which I am a part at the time of my death; L. To compromise claims; M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not o~ • ~ [Initials) Page 5 of 8 Pages adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion of the fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts maybe paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: 1. Directly to such beneficiary; 2. To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; 3. To a person having custody of such beneficiary for the benefit of such beneficiary; 4. By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application of payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. R. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM NINE PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to ~ `-' ~ [Inirials) Page 6 of 8 Pages attachments, executions or sequestrations under process of law. ITEM TEN APPOINTMENT OF EXECUTOR AND TRUSTEES I nominate, constitute and appoint my husband, DONALD S. VAUGHN, JR., as Executor of my estate. In the event that my said husband shall predecease me or fail to act as Executor, then I appoint my daughters, DENISE L. VAUGHN and LINDA V. BOLEN, or the survivor of them, as co-Executrices of my estate. I nominate, constitute and appoint my daughters, DENISE L. VAUGHN and LINDA V. BOLEN, or the survivor of them, as Trustees of any trust created hereunder. ITEM ELEVEN WAIVER OF BOND I direct that neither my Executor nor my Trustees or their successors shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ~~`' day of -.~.~,--~., Zf SEAL) . Louise M. Vaughn SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament; in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 7 of 8 Pages i COMMONWEALTH OF PENNSYLVANIA ) . SS. COUNTY OF CUMBERLAND ) We, Louise M. Vaughn, No V. Otto III, and ~rrs ~ ~~`~x~ ,the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best ofhis/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~ ~ L is M. Vau ,Testatrix Witness ` 'Witness Subscribed, sworn to and acknowledged before me by Louise M. Vaughn, the Testatrix, and subscribed and sworn to before me by No V. Otto III and q`/-~ .,,~ ~ . `7~' e-,- _, the witnesses, this 7'`Q day of~~~ , ~ s- ~ Ju~r l Notary Public RIAL SEI1L rIC'fOR1A L. OTTO, NOTARY PUBLIC CARLISLE BORO. CUA46ERLAN~ COUNTY MY OMMISSIO(~ I Page 8 of 8 Pages January 17, 2012 Martson Law Office 10 E High Street Carlisle, PA 17013 Fax: 243-1850 Re: Estate of Louise M. Vaughn Social Seca~rity Number 135-243749 Date of Death 12!23/2011 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNT WITH ORRSTOWN BANK: _CHECKING ACCOUNT Account No: 146000596 Account Type- 50+ Interest Checking Date Opened- 11/9/2005 Joint Account (name/date} No Balance- $17,668.41 _. _ _.. _ _ .. _Acc~ed_Interest_ .._ _.. ... ... _$0.2.7_ _ _ _ .._ ......... _.... . _ .._ .._ _ _ ........ . .... _ ._ . ... _ ........ -- _ -- ...... _ .. .. . Best Regards, ~. U!~ H~~ J' R. Worthington Deposit Processing Clerk 2695 Philadelphia Avenue Chambersburg, PA 17201 7.888.OfRRSTDWN www.arrstown.com vtcna i v~-vly . BA1vK A T ~adetion of Faxellence DEC. 28.2011 "10: 30ANPM 884702~SOURCE DEPT ~~ ~'V1C N0.728l7 P. 22 684Q laanar Rne 0~ tau 79itn sti~.~uaaA, tcs ~o»~ Dooaenbar 27, 2Ql l De~ae Yr.'Vaughn 211 Rfd$e Road Carlisle, PA 1701a Re: Acoouat N'v. 35749185 & 35$03128 Estate ol~Lonise ~ Vavg~ pate of Death:121x3~ZOl l Dear Nts. 'Vaughn: Tlds le~tar ~ i~a xerponst to your oadoa of ttie death of Ms. Louise N~. Vaughn, ~d ycranc rbquest four the ~ of death valuatloa. Please be edvleod that es of tlu date o~ deatb-, the above accouats Wert valued as ~bllovwa: IRA 35749162: 538,992.82 TOD 35803128:$781,S89.Z7 If yoas b-ave ~ gneatlona, please ooz~O! w at tlu adds above or on oos'CO11 free samba 1-688-'WA;UAELL (1-86Sr9Z3~3S~ Sincerely, Client Service pivison 'GVaddedl dt Reed Sexvioea Compaal-