HomeMy WebLinkAbout07-20-12 (2)J 1505610105
REV-1500 ~(°""'F°
PA Department of Revenue Pennsylvania OFFIt:IAL USE ONLY
Bureau of Individual Taxes °`""°""~°"`"""` County Code Year File Number
PD BoX zao6oL INHERITANCE TAX RETURN ~ ~ I 1 ~y
Harrisburg PA L7tz8-0601 RESIDENT DECEDENT ' -/ l
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth tAMDDYYYY
Decedent's Last Name Suffix Decedent's First Narcie MI
Masland Edward
K'
(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 Wil_LS
FILL IN APPROPRIATE OVALS BELOW
GD 1. Original Re[um O 2. Supplemental Return O 3. Remaintler Retum (Date of Death
O 4. Limited Estate Prior to 12-13-ffi)
O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
~ 6. Decedent Died Testate
(Attach Copy of Will) O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
A
(
ttach Copy of Trust.)
O 9. Litigation Proceeds Receivetl O 10. Spousal Poverty Credit (Date of Death O 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
John C Oszustowicz
(717;) 243-7437 ~ ^~
0
r:~
REGISTER OF SE ONLYf-.~
First Line of Address
104 S Hanover St.
Second Line of Address
City or Post Office State
Carlisle PA
Correspondent's a-mail address:
Under penalties of perjury, I tleclare that I have examined this
it is true, correct antl complete. Deplarallon of preparer other
JI(aNA~JJ~~J3LE FOR FILW6 RE
belief,
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<_ i p
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r•- r-r'r
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258 Co y Street, Carlisle, PA 17013 ~ -_T_
SIGNATU E O REPARFj2 OTHER THAN REPRESENTATIVE
//` lT_~-~' DATE ~7 ~+
ADORFSC t //~ / BIZ.
104 S H~(nover Street, Carlisle, PA 17013
ZIP Code
schedules and statements, and to the
3 is based on all intormatbn of which
D ~
FILED
DATE
`,~ 6
_, ~
tV
Ol
Side 1
L 15056117105 15015610105 J
REV-1500 EX (FI)
1505610205
Decedeeea Name: Edward K Masland
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.
Decedent's Soc
4. Mortgages and Notes Receivable (Schedule D) .......................... .
4.
5. Cash, Bank Deposits and Miscellaneous Personal Propeny (Schedule E)....... 5.
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly
(Schedule G) O Separate Billing Requested........ 7.
6. Total Gross Assets (total Lines 1 through 7) .
............................ 8.
9. Funeral Expenses and Administrative Costs (Schedule H) .................. .
9.
235,000.00
24,936.12
154,100.47
249,916.35
663,952.94
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) ...
13. ........................
Charitable antl Governmental Bequests/Sec 9113 Trusts for which ... 12.
an election to tax has not been made (Schedule J) ..
................... ... 13.
14. Net Value Subjeet tp Tax (Line 12 minus Line 13) ..
...................
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ... 14.
15. Amount of Line 14 taxable
at the spousal tax ratle, or
transfers under Sec. 9116
(a)(1.2) X .0_
16. Amount of Line 14 taxable 15.
at lineal rate X .0 45 640
888
63
17. ,
.
Amount of Line 14 taxable 16
at sibling rate X .12
18. Amount of Line 14 taxable - 17.
at collateral rate X .15
18.
19. TAX DUE ............. '.
.......................................... .. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L Side 2
1sos61o2os
1sas61o2as
20,590.79
2,473.52
23,064.31
640,888.63
640,888.63
28,840.00
O
REV-i50o EX (Fd) Page 3
Decedent's Complete Address:
Edward K Masland
----
STREETADORESS-
1306 Georgetown Circle
CITY _. _- _. _...... _. _ _. _. _. ___. _. _.. _ _
Carlisle
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments _24, 515.00
B. Dismount _. _ 1,360.00
3. Interest _ -~
Flle Number
_. _~ STATE
PA
ZIP _-
17013
(1) 28,840.00
Total Credits (A+ B) (2) 25,875.00
4. If Line 2 is greater than Line i + 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.
(3) 13.39
(4)
(5) 2,977.39
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER TWE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the useor income of the property transferred .......................................................................................... Yes No
b. retain the right to designate who shall use the property transferred or its income ......................... ^
c. retain a reverdionary interest ............................................................................................................................
d. receive the premise for life of either payments, benefits or care? ..............
2. If death occurred after Dec. 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, 1Q94, 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)j. 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 beneficiades is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)j.
• 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-1507. E%+ (L'-08)
~: Pennsylvania
DEPARTMENT OF gEVENDE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
CJIAIt OF
Edward K Masland
FILE NUMBER
21-11-1005
• ~ __~ v=veRy owned solely.or as a tenant in common must be reported at fair market value. Fair market value is defined as the pace 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.
Read 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.
NUM ER Include a copy of the deed showing decedent's interest if owned as tenant in common.
VALUE AT DATE
DESCRIPTION OF DEATH
t' 1306 Georgetown Circle, Carlisle, PA (See attached HUD)
235,000.00
SCHEDULE A
REAL ESTATE
70TAL (Also enter on Line 1, Recapitulation.) I; 235,000.00
If more space is needed, insert additional sheets of the same size.
REV-r5D3IX+(y-u)
Cat pennsylvania
~t DEVAgTMENT OE gEVENIIE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
~aEnE~ yr
Edward K Masland FILE NUMBER
--- ---..._..-. ~~~~~.., ~~ um name srze
21-11-1005
All ProDertv iointly ownnn wir6 .:..6•..r ...._.:..___~:_ __... -
REV-i5o8 EX+ (ss-io)
~ '~ pennsylvania SCHEDULE E
~; DEFgRTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INNERITgNCE TAX RETURN PERSONAL PROPERTY
RESIDENT pECEDENT
ESTATE OF:
Edward K. Masland FILE NUMBER:
21-11-1005
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorshi
p must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
1. Orstown Bank Checking Account # 108005305 OF DEATH
20,595.12
2 John C Oszustowicz, Esq. Escrow Account
131.05
3 Graystone TowerlBank Money Market Account # 112453
34,436.71
4 Accrued interest en item #3
7.58
5 Cash
3,840.00
6 Unclaimed PA Prgperty
91.11
7 Genworth Long Term Care Policy premium refund
1,173.17
g United Healthcare'premium refund
0.90
g Litigation Settlement
18.04
10 Centurylink refund
65.60
11 The Patriot-News retund
315.41
12 The Sentinel refund
99.56
13 2011 Federal Tax f$efund
4, 380.00
14 Rolex watch -sold to Mounfz Jewelers
2,000.00
15 Firearms -sold to Coles Bicyles & Gun Shop
400.00
16 Gold coins
49, 965.00
17 Sale of personal iterDS at auction less commission
6,159.08
18 EZ Pass refund
24.53
19 Personal Household) items
22,350.00
20 Mortgage Interest P$yments received from Mike Devlin Jan-June 2012 on sale of Georgetown Circle home
5,265.00
21 Collectible coins
214.20
22 Down payment received from Mike Devlin for purchase of residence (HUD attached)
1,000.00
23 Reimbursement of taxes paid in advance of settlement of residence (HUD attached)
1,568.41
TOTAL (Also enter on Line 5, Recapitulation) §
~ 154,100.47
, If more space is needed, use additional sheets of paper of the same size.
REV-1510 EX ~~(08-U9}
~" pennsylvania SCHEDULE G
` DEnanTnENroRaevENUE INTER-VIVOS TRANSFERS AND
wxERITnNCE rnx RETUaN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Edward K Masland 21-11-1005
This schedule'must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-15D0 is ves.
ITEM
NUMBER DESCRIPTION OF PROPERTY
mnuDE ixE~xaxE aE lxE ranrvsrEaeE, rxEin nEUnoxsmr to Dec[DExr arvD
1ME Dare or marvsrts. anaaacoRr or IHE DEEO raa aEal ESmTa.
DATE OF DEATH
VALUE OF ASSET
%OF DECD'S
INTEREST
EXCLUSION
pE avauueu:l
TAXABLE
VALUE
1 American Funds IRA i4ccount # 6193-9968-04 -transferred e
uall
to
q
y
children, Edward K Masland Jr., Albert H. Masland, Ruth Hesse in Oct 2011 120,942.85 100 120,942.8;
2 Smith Bamey IRA Account # 73H-70126-15 -transferred equally to children
,
Edward K Masland Jr, Albert H. Masland, Ruth Hesse in Oct 2011 128,973.50 100 128,973.5(
TOTAL (Also enter on Line 7, Recapitulation) # I 249,916.35
If more space is needed, use additional sheets of paper of the same size.
R'cV-1511 F. X+ (10-n9)
3 Pennsylvania SCHEDULE H
°E""nT"ENr Or REVE"uE FUNERAL EXPENSES AND
INHERrrANCE TAX RETNRN ADMINISTRATIVE COSTS
RESIDENT pECEDENT
ESTATE OF FILE NUMBER
Edward K Masland 21-11-1005
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Hoffman Roth Funeral Home, Carlisle, PA
3,491.38
z George's Flowers 132.50
B Food for Memo}ial Service 453.39
B. ADMINISTRATIVE'~~COSTS:
1. Personal Represdntative Commissions:
Name(s) o~ Personal Representative(s)
Street Address _
City _. _ State Z1P
Year(s) Co(nmission Paid:
Z~ Attorney Fees: 10,800.00
3. Family Exemption; (If decedent's address is not the same as claimant's, attach explanation.)
Claimant
Street Address
..
City._. _. _.. _. State
Z1P
Relationship of Claimant to Decedent
_. _..
4• Probate Fees:
458.50
S• Accountant Fees:
250.00
fi. Tax Return Prepar@r Fees:
~ The Sentinel - legal advertising
115.20
a Cumbedand Coudty Law Journal -legal advertising
75.00
s Centurylink
91.85
tD Orrstown Bank Cfleck Fee
23.25
>> PPL ElecMc Utilitids
223.23
t2 Total From Continuation Sheet
4,476.49
TOTAL (Also enter on Line 9, Recapitulation) I $ 20,590.79
' If more space is needed, use additional sheets of paper of the same size.
i
REV-1511- F%+ (17-n8j
~ ` pennsylvania SCHEDULE I
DEPARTMENT OF gFVENUE DEBTS OF DECEDENT,
INHERITANCE TA%RETURN
RESIDENT DECEDENT MORTGAGE LIABILITIES & LIENS
ESTATE OF FILE NUMBER
Edward K. Masland 21-11-1005
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
Of DEATH
1' Donation to Secand Prebyterian Church -Carlisle
PA
, 350.00
2 Centurylink - Phdne service
87.53
3 ATBT Mobility
34.84
a Carlisle Country Club
15.00
5 United Gas Inc.,
163.00
6 PPL ElecMc Utilities
178 79
7 Ascension Point f~ecovery Services -Citibank MasterCard
238.07
e Borough of Carlisle -water & sewer
72.90
9 Carlisle Regional Medical Center -medical bills
133.39
10 John C Oszustowikz, Esq. -prof fees July & Aug 2011
1,200.00
TOTAL (Also enter on Line 10, Recapitulation) I # 2,473.52
' If more space is needed, insert additional sheets of the same size.
REV-1513 EX+ (O1-10)
ENTER DOLLAR AMO NTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
II NON-TAXABLE DIS BUTTONS
A. SPOUSAL DISTRI UTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
~ ~~! Pennsylvania SCHEDULE J
DEPARTMENT OF REVENIIf
INHERSTANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Edward K Masland 21-11-1005
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) _ OF ESTATE
i TAXABLE DISTRIBUT[ONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1. Albert H. Masland 258 Conway St., Carlisle, PA 17013 Son 1/3
2 Edward K. Masland Jr. 4093 Gallagher Loop, Casselberry FL 32707 Son 1/3
3 Ruth Hesse 50 E.iPomfret St., Carlisle, PA 17013 Daughter 1/3
1.
B. CHARITABLE AND IiGOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART ~I -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.
OMR NO. 2502.0265 7('
A ~ B. PE ~DF LOAN:
U.S. DEPARTMENT OF HOUSING 8 URBAN OEVELOPMEN 1.QFHA 2.QFmHA 3. CONV. UNINS. 4 ^VA 5. ^CONV. INS.
6. FILE NUMBER: 7. LOAN NUMBER:
SETTLEMENT STATEMENT 8 MORTGAGE INS CASE NUMBER:
C. NOTE: This farm is tumished to give you a statement of actual settlement costs. Amounts paid fo and by the settlement agent are shown.
)tams marked "(PDCJ"were paid outside fhe closing; they are shown here for inlormahonel purposes and are not incfutled in the totals.
1 0 ]n3a ryd588.1 DEVlIN11A5aa.1 DEYLINl9a)
~ D. NAME AND ADDRESS OF BO. ROWER:
Michael 8. Devlin
6 Stonehedge Way
Carlisle, PA 17015 E. NAME AND ADDRESS OF SELLER:
Estate of Etlward K. Maslantl
1306 Georgetown Circle
Carlisle, PA 17013 F. NAME AND ADDRESS OF LENDER'
G. PROPERTY LOCATION:
1306 Georgetown Circle
Carlisle, PA 17013 '. H. SETTLEMENT AGENT
Manson Deardorff Williams Oho Gllray & Faller I. SETTLEMENT DATE.
December 20. 2011
Cumberland County, Pennsylvania
'
J. MAR 8 RR WER'S AN PLACE OF SETTLEMENT
10 East High Street
Carlisle. PA 17013
N K. MARY OF LLER' TRA
ACTION
101. Contract Sales Price 235,000.00 401. Contract Sales Price 235,000.00
102. Personal Pro 402. Personal Pro ert,~
103. Settlement Char es to Borro er Line 1400 4,128.40 403.
104. 404.
105. 405.
106. Coun Rw .Taxes 1212 111 to 01/01!12 37.47 A08. Coun fTw .Taxes 12/21/11 to O1/01/12 37.47
107. School Taxes 1212 111 to 07/01!12 1,508.65 407. School Taxes 12/21/11 to 07/01/12 1,508.65
108. Assessments to 408. Assessments to
109. December HOA 12121/11 to 0 1101112 21.29 409. December HOA 12/21/11 to 01101/12 21.29
170. 410.
111. 411.
112.
120. GROSS AMOUNT DUE FRO
200. AMOUNT PA D BY OR IN
BORROWER ' 240,695.81
EHALF OF BORROWER: 412.
420. GROSS AMOUNT DU'E TO SELLER 236,567.41
500. REDUCTIONS IN AMOUNT DUE TO SELLER:
201. De osilor earnest mone 1,000.00 501. Excess D osit See Instructions}
202. Pnnci al Amount of New Loa s 502. Settlement Char es to Seller (line 1400) 2.513.07
203. Existin loans taken sub'ec to 503. Existin loans taken sublet/ to
204. 504. Payoff of lust Mortgage
205. 505. Pa oN of second Mona e
206. 508. De asit retained b seller 1.000.00
207,
208. Purchase Mone Note 234,000.00
209. '
us men s or ems n a e er
210. Coun /Tw .Taxes to 507.
508. Purchase Mone Note 234,000.00
509.
us men s or ems n ar ear
510. Coun ffw .Taxes to
211. School Taxes to 511. School Taxes to
!212. Assessments to 512. Assessments to
211 3. 513.
1,..214-. 514.
215. '' 515.
216. 516.
217. 517.
218. 518.
219. 519.
220. TOTAL PAID BY/FOR BOR OWER 235,000.00 520. TOTAL REDUCTION,4MOUNT DUE SELLER 237,513.07
300. CASH T ETTLEMENT F M/T0 BORROWER: 80 . CASH AT SE EN (FROM SELLER:
301. Gross Amount Due From Bor owar Line i20 240,695.81 BOt. Gross Amount Due Ta Seller Line 420 236.567.41
302. Lesa Amount Pakl 8 /For Bo rower (Line 220 ( 235,000.00) 602. Less Retluctions Due Seller (Line 520) ( 237,513.0 ,
303. CASH (X FROM) ( TO) ORROWER 5,695,81 603. CASH TO) (X FROM) SELLER 945.66
fhe undersigned hereby knowledge receipt of a completed copy of pages 1&2 0(this statement 8 any attachments referred to Herein.
Borrower y • Seller
Estate o .E~w d asland /~
Michael B. ev m .-s ~f
6y-~~~ ~~~ ".,%
ENO-+ VSdG) nESPn, r,adJCS:
(~ American FundsY
American Funds Service Company
Post 0//Ice Box 2280
NorloUc, Virginia 235012280
amedcantunds.com
JOHti C OSLUSTOWK'7_
IO4 S HANOVER ST
CARLISLE PA 17013-3420
Re: The Investment Company of America - A
Account#6193-99G8-04
CB&T OUST IRA',R/O
EDWARD K MASLAND
Dear Mr. Oszustowicz:
October 1Q 2011
We recently received youlr inquiry regarding the balance of the account referenced below.
The table below reflects the share balance, per share net asset value (NAV). and total value of the account on [he
date requested:
08/30/ 11 61
number Share balan
X68'04 4,553.571
e NAV per share Total value
$ 26.16 $120.,942.85
Please note that closed fu~{ds within an account may affect our ability to provide an accurate account value on
the date requested.
Mutual fund share prices vlary with the fluctuations of financial market share prices. The prices of the funds are
found in the financial pagt~s of most metropolitan newspapers under American Funds in the Mutual Funds
listings. ',..
If you have :my questions, ~2lease call us at 800/421-0180. You can reach one of our service representatives
Honda}' throueh Friday bejween 8 a.m. and 8 p.m. Eastern time. You may also obtain account information by
visi[ine our website at wwµ.americanfunds.com.
Cordially.
.American Funds Service C¢mpanv
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SCHEDULE H CONTINUED
Estate of Edward K Masland
12 AI Masland -reimburse for shipping and supplies
13 Zeigler's Storage & Transfer - to clean out house
14 DavidSheibley-trash hauling
15 Ibis Appraisal Services -home contents appraisal
16 MountzJewelerb-jeweleryappraisal
17 UGI -final bill
18 Jarusewski Overhead Door Co -Garage door repair
19 Settlement charges for 1306 Georgetown Circle
File Number 21-11-1005
289.01
540.57
250.00
660.00
65.00
18.84
140.00
2513.07
$ 4,476.49
C~Op~
LAST WILL AND TESTAMENT
OF
EDWARD K. MASLAND
I, EDWARD K. MASLAND, of Cumberland County, Pennsylvania, d0
make, publish and declare this as and for my Last Will and
Testament, hereby expressly revoking all wills and codicils made
by me hereto'ifore, and dispose of my estate as follows:
ITEM l:~l I direct the
payment of my just debts, funeral, and
burial expenses, including a suitable and
ProPeT grave marker, as
soon as conveniently can be done following my decease.
ITEM 2: I direct that all State and Federal Transfer
Inheritance T1ax, Estate Tax, Succession Tax or any other tax,
including any',,intere=>t, assessments or
penalties thereon, that may
becorne due anp payable by virtue of my death, or by virtue of the
passing of any property either under my Last Will and Testament,
or in any oth~r manner, shall be paid by my estate, just as if
such taxes we~}e my debts, and no beneficiary shall. be required to
pay or refund~~any part thereof.
ITEM 3: ', All of the rest
residue and remainder of my
estate of what~lsoever nature and wheresoever situate, I give,
devise and begjueath to my children, EDWARD K.
MASLAND, JR.,
ALBERT H. MASL~IND and RUTH HESSE, in equal shares. If a child of
mine does not survive me, that child's share of my estate shall
be given, devi$ed and bequeathed unto the issue, per stirpes, of
such deceased child. If a deceased child of mine has no
surviving issue„ that child's share shall lapse.
ITEM 9: xn the event that an
y said beneficiary has not
reached the age of 25 at the date of my death, said beneficiary's
interest shall be held and administered in trust to be used
exclusively for their health, support, maintenance and education.
The Trustee is hereby empowered to pay out such income and/or
principal from the trust as he in his discretion sees fit to
provide for the health, support, maintenance ac.d education of
said beneficiary.
The Trustee shall have the authority to do the following;
A• To'~hold, manage, invest and reinvest the principal so
received, a~'d accumulation of income thereon, and to use, pay and
apply the in~icome and the principal or so much thereof as in
Trustee's so!~e discretion may be necessary for t:he maintenance,
support, heath and education of said beneficiary.
B• Pay~ents authorized by this trust may be made by the
Trustee dire~tly to the beneficiary, or may be made directly to
the person hiving custody and care of said beneficiary, or may be
made directly to any institution entitled to such payment by
reason of se~ivices rendered or to be rendered to said
beneficiary. I,
C. The amount r_o be paid for the benefit of the
beneficiaries,shall be determined from time to time by him and
the amounts aid time;; of said payments shall be determined by
such need.
1. All payments of principal and income hereby given shall
be fret from anticipation, assignment, pledge or
obligations of the beneficiary, and shall not be subject
2
to any execution or attachment.
2. All principal and accumulated income, not otherwise
applied shall be distributed in equal shares to my
beneficiaries and the trust terminated according to the
following procedure:
1/2 of the trust estate at age 21; and
1/2 of the entire balance of the trust estate at
age 25.
If said beneficiaries are all older than 25 years when this
instrurrlent takes effect, they shall receive their share
outrighit.
ITEM 5:' If the trust in ITEM 4 takes effect, I appoint my
son, ALBERT 'H. MASLAND as Trustee; if he cannot or does not serve
then JOHN C.'CSZOSTOWICZ, ESQ, shall be alternate Trustee. No
bond shall b~ required for any Trustee.
ITEM 6: ', In the administration of my estate my Executor shall
have the following powers without leave of court in addition to,
but not in 'limitat.ion of, the powers granted by law to the
Executors ofl estates, which powers shall continue after the
termination o',f my estate until actual distribution of the assets:
A. To deceive in the estate and to retain any assets, real
or personal, 'to which I may be entitled at the time of my death,
which my Executor may deem for the best interest of the estate
without being required to convert said assets into so-called
"legal investrfients".
B. To invest and reinvest in such securit:Les as a prudent
3
investor of intelligence and discretion would buy for himself for
investment, and not for speculation, giving due regard to the
safety of the principal and the adequacy of the income, and
without being limited to the so-called "legal :investments" of the
Commonwealth of Pennsylvania, said investment authority to include
the right to invest: in any Discretionary or Legal Common Trust
Fund that may be administered and managed by a Corporate Executor
or CorporatQ Trustee.
C• To sell or buy real estate without Court order at public
or private dale; to make, execute and deliver or receive good and
sufficient peeds of conveyance and give or receive good title
therefor; tq reinvest the proceeds as if they had originated in
per:;onal property; to mortgage or encumber any real estate
comprising pert of my estate, borrowing the necessary funds from
himself or from any other source; to improve any property or
otherwise expend principal funds for the upkeep and welfare of any
properties; Tio release, vacate and abandon the same; to grant and
acquire licenses and easements with respect thereto; to make
improvements Ito or upon the same; and in general to do all things
necessary inthe management of the properties as if he is the
owner thereofl, including the right to let property and to make
leases for an~ term. The purchaser shall not be required to see
to the proper~lapplication of proceeds but may pay the same over to
the Executor felling the same.
D• To maike distribution hereunder in cash or of property and
securities in kind at fair market value at the time of such
distribution and in such a manner as to be :Fair, equitable and
just to all concerned. Distributions of property and securities
are not required to be identical among the beneficiaries, and some
ma.y receive one type of property or security while another may
receive another type of property or security.
E• To exercise any election or privilege given by the
federal and' other t:ax laws, including but not limited to, the
election of'' the alternate valuation date for :Federal estate tax
purposes, the election to claim deductions for federal estate tax
or for feder~ial income tax purposes, and the election of the method
°f payment of pension, profit-sharin
ret::rement g' hR-10, individual
at;count, and any other similar benefits. In addition,
my Executor;, in his sole discretion, may make or not make
equitable adjustment among the beneficiaries, without the consent
of i:he bene~iciarie;>,
for the exercise or non-exercise of any
election or pl,rivileges.
ITEM 7: If, for any reason, a guardian over the estate of a
beneficiary dr beneficiaries is needed or required, my Executor
shall. be the' guardian of the estate of such beneficiary or
beneficiaries,;, with the same rights, powers, privileges, duties
and responsibi,~lities as I have given to him as Executor.
ITEM 8: All references in m
y Will to issue shall include
those born or !,adopted, either before or after the date of my Will.
Adopted persons shall be considered as children o].` their adoptive
parents, and tthey and their descendants shall be considered as
issue of their adoptive parents, regardless of the date of the
5
adoption.
ITEM 9: I nominate, constitute and appoint my son, ALBERT H.
MA:iLAND, to be the sole Executor of this, my Last Will and
Testament. If my son is unable or unwilling to serve or to
continue to serve as Executor, I appoint JOHN C, OSZUSTOWICZ, ES .
to be the sole Executor 4
of this, my Last Will and Testament. No
Executor shaill be required to give bond.
ITEM 10: Wherever the context requires, the masculine gender
shall include the feminine and neuter gender, and vice versa, and
the singular-shall include the plural, and vice versa.
IN WITNESS WHEREOF,
I have hereunto set my hand and seal this
~~day of
~~~`~-_ 2 0 0 6 .
J ,
WARD K. SL,AND
Signed, healed, published, acknowledged and declared
above-named Tdstator, EDWARD K. MASLAND, as and for his
and Testament, in the, by the
presence and Presence of us, who at his Last Will
subscribed In the Presence of each other, request, in his
our names as ~.~+,tnesses thereto. have hereunto
Of ~~~' ~hh~ ,IC7jy
i 7° i3
6
COMMONWEALTH OF PENNSYLVANIA
COCJNTY OF CUMBERLAND ~ SS:
1, EDWARD K. MASLAND, Testator, who signed the foregoing
instrument, having been duly qualified according to law,
acknowledge that I signed and executed the ins~rument as my free
and voluntary act for the purposes try
C ~ n containe
EDWARD r,> AND
Sworn to or affirmed and acknowledged
before me by',EDWARD K. MASLAND, the
Testator, this %J day of
SZd~~ 2006.
~. mm n e l h f P nn v ni
NO7ARIAL SEAL
Notary Publi KIMBERLY q. LEO, Notary Public
Carlisle Borough, County of Cumt~erland
' MY Commission Expires Oct. 10, 2009
DOMMONWEALTH n~ omn,~,<.~,..._..__
COUN'PY OF CUMBERLAND J SS:
We, the' undersigned witnesses who si ned
instrument, b ing duly qualified according to 9 aw the foregoing
that we were present and saw Testator si n dep°se and say
instrument as!, her Last Will 9 and execute the
executed it h~illin 1 and Testament; that: she signed and
purposes therein 4 y as her free and voluntary act for
hearin si ne expressed; that each of us in her the
g g the Will as witnesses• sight and
each of us; a d that to the best of ourtknowledgeltand observation
the Testator ~as at the time of sound mind and under no constraint
or undue influence.
~~
r
Sworn to or af~:
to before me b
and TYIUca
this ~^'day o ~1u1f1
Notary Public
rnm nwe Ith f e n Iv i
NOTARIAL EAL
KIMBERLY R. LEO, t$otary Public
Carlisle Borough, Coun of Cumberland
My Commission Expire Oct. 10, 2009
2006.
7