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Home My WebLink About01-31-13 REV-1500 EX (02-„>(FI' PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 1505611185 OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN 21 12 0 570 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 04192012 07021944 Decedent's Last Name Suffix Decedent's First Name MI UTTER ELEANOR F (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI LEHMAN THOMAS E 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 death after 12-12-82) 6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) ^ ^ 9. Litigation Proceeds Received ^ 1 ~~ Spousal Poverty Credit (Date of Death 1 1. 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 DaytinZe~Telephone Nbl»ber ;~ r`rl KEITH 0 - BRENNEMAN 71~=E~7-85~$ `. ~' ~.~ First Line of Address 44 WEST MAIN STREET Second Line of Address City or Post Office State ZIP Code MECHANICSBURG PA 17055 .,REGIST~i~ OF V~IILltS USE°~ C ' :~ 7 `, 4~ a::: .~ - 1 ,.. 't t> ~ - i' t ~ry ..-. ~.~~ DATE FILED Correspondent's a-mail address: 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. SI RE OF~~PER~ON RESPONSIBLE FOR F}L~ING RETURN ~AjE / ~ ADDRESS THOMAS E• LEHMAN, EXECUTOR 2215 LAMBS GAP ROAD, ENOLA PA 17025 SIGNATUR PREPARER OTHER THAN REPRESENTATIVE ATE ADDRESS KEITH 0• BRENNEMAN, ESQUIRE 44 WEST MAIN STREET, MECHANICSBURG PLEASE USE ORIGINAL FORM ONLY PA 17055 155611185 Side 1 OM4647 3.OOD 1505611185 J ~J 1505611285 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: UTTER ELE ANOR F RECAPITULATION 1. Real Estate (Schedule A) 1 0 • 0 0 2. Stocks and Bonds (Schedule B) . .. ... .............. ..... 2 1, 0 6 4 • 6 6 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3 0 , 0 0 4. Mortgages and Notes Receivable (Schedule D) 4 0 • 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 9 , 9 6 3. 4 5 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g. 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 4 , 5 0 2 • 5 9 8. Total Gross Assets (total Lines 1 through 7) 8 15 , 5 3 0 •7 0 9. Funeral Expenses and Administrative Costs (Schedule H). g. ], 0 , 10 0 , 6 5 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 4 ,110.81 1 1. Total Deductions (total Lines 9 and 10) , _ 1 1. 14 , 211.4 6 12. Net Value of Estate (Line 8 minus Line 11) 12 1, 319.2 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , _ 13. 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) . 14 1, 319 •2 4 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 (a)(1.2)x.o- 1,037.24 15. 0.00 16. Amount of Line 14 t xable 4 ~ at lineal rate x 0 . 0.0 0 1 s. 0.0 0 17. Amount of Line 14 taxable at sibling rate X .12 210.0 0 17. 2 5.2 0 18. Amount of Line 14 taxable at collateral rate x .15 7 2. 0 0 18. 10.8 0 19. TAX DUE 19. 3 6 • 0 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT X^ Side 2 1505611285 1505611285 OM4648 3.000 REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number DECEDENTS NAME UTTER ELEANOR F STREET ADDRESS CUM AND COUNTY CITY ENOLA STATE PA ZIP 17025- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 0 . 0 0 B. Discount 0 . 0 0 3. Interest 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 36.00 0.00 (3> 0.00 0.00 (5) 36.00 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 ^ d. receive the promise 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? . ^ 0 3. Did decedent own an "in trust 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 whic , h contains a beneficiary designation? ~` l~J ^ 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)j. 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 beneficiaries 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)j. 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. Total Credits (A + B) (2) OM4671 2.000 REV-1503 EX + (8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCETAX RETURN STOCKS & BONDS RESIDENT DECEDENT FILE NUMBER Eleanor F. Utter 21 12 0570 All property jointly owned with right of survivorship must be disclosed on Schedule F. zwasss z.ooo If more space is needed, insert additional sheets of the same size REV-1508 EX+ (0&12) Pennsylvania SCHEDULE E CEPARTMENiOF REVENUE CASH, BANK DEPOSITS ~ MISC. RESIDENT DEC DENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Eleanor F. Utter 21 12 0570 Include the proceeds of litigation and the date the proceeds were received by the estate. All propert 'ointl owned with ri ht of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. 2001 Subaru Legacy 1,973.00 sale value 2 Belco Community Credit Union 0.14 holiday savings club account #615340-52 3 Belco Community Credit Union 1,115.64 savings account #615340-51 4 Deford Student Flute 72.00 appraised value (see attached appraisal) 5 Diamond Ring 210.00 appraised value (see attached appraisal) 6 Discover Financail Services 1,094.85 death benefit paid under Discover Payment Protection Plan 7 M&T Bank 5,497 82 checking account #87100215 TOTAL (Also enter on line 5 Recapitulation) $ I 9, 963 45 2w46nD 2.00o If more space is needed, use additional sheets of paper of the same size. REV-1510 EX + (OS-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDEtJT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Eleanor F. Utter _ 21 12 0570 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 IrianoErr~nwnaeoFrreranrasFERee,T~iRRe~onor~swarooeceoenrrArio T}E Q4TE OF TRMSFER ATTPCHA APY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ~• Boston Mutual Life Insurance 3,844.75 100.0000 3,844.75 0.00 life insurance policy in which decedent's sister Janet L. Utter was listed beneficiary. This item is non-taxable and is listed for infarmational purposes only. 2 Edward Jones 734.96 100.0000 0.00 734.96 investment account #957-09865-14. Thomas E. Lehman, decedent's spouse was listed beneficiary 3 Schwab 3,767.63 100.0000 0.00 3,767.63 IRA account. Thomas E. Lehman, decedent's spouse was listed beneficiary 9W46AF 2.000 TOTAL (Also enter on line 7, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. 4,502.59 REV-1511 EX+ (10.09) Pennsylvania DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Eleanor F. Utter 21 12 0570 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Gingrich Memorials grave marker 2,290.00 Total from continuation schedules . B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP 4,345.00 2. 3. Year(s) Commission Paid: Attorney Fees: Snelbaker & Brenneman, P. C. (Estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 2,500.00 Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 83.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland Law Journal advertise Executor's Notice 75.00 2 JW Music flute appraisal 15.00 Total from continuation schedules 792.15 TOTAL (Also enter on Line 9 Recapitulation) ~ $ 10 , 100 65 swasnc 2 00o If more space is needed, use additional sheets of paper of the same size. Estate of: Eleanor F. Utter Schedule H Part 1 (Page 2) Item No. Description 21 12 0570 Amount 2 Parthemore Funeral Home & Cremation Services, Inc. funeral services 4,345.00 Total (Carry forward to main schedule) 4,345.00 Estate of: Eleanor F. Utter Schedule H Part 7 (Page 2) 3 Munn's Diamonds jewelery appraisal 4 Register of Wills filing fee for Inheritance Tax Return 5 Snelbaker & Brenneman, P.C. certified mail costs 6 The Sentinel advertise Executor's Notice 7 Reserve for filing fees and other miscellaneous costs associated with the administration of the Decedent's estate Total (Carry forward to main schedule) 21 12 0570 50.00 15.00 5.75 221.40 500.00 792.15 REV-1512 EX + (12-08) Pennsylvania SCHEDULE i DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES ~ LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Eleanor F. Utter 21 12 0570 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1~ Andrews & Patel Associates, PC medical services 180.00 2 Belco Community Credit Union loan number #615340-0078 on Subaru Legacy 2,420.83 3 Computer Credit, Inc collection agency for Pinnacle Health Hospitals for medical services 50.00 4 Discover Financial Services payoff credit card 1,094.85 5 Pinnacle Health medical services 84.06 6 Sears credit card debt 262.06 7 The Johns Hopkins University Clinical Practice Association medical services 19.01 TOTAL (Also enter on Line 10 Recapitulation) ~ 3 4 , 110 81 swasAH z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: L'l a L' TT~~e~.- 7~ ~ n Ac'fA RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [InGude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).J 1. Thomas E. Lehman 2215 Lambs Gap Road Enola, PA 17025 100 of residue 100 of residue: 1,037.24 Surviving Spouse 1,037.24 2 Janet L. Utter 1293 Letchworth Road Camp Hill, PA 17011 Diamond Ring Inventory Value: 210.00 Sister 210.00 ENTER DOLLAR AMOLINTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. [[ NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBLfIIONS 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. $ 0.00 9W46AI 2.000 ~~ ~~ivic aNa~,c ~a nccucu, uac CUURW~IdI SnCE'15 UT paper UT If18 SarT1e SIZe. Estate of: Eleanor F. Utter Item No. Description 3 David C. Heiser 270 Chestnut Grove Road Dillsburg, PA 17019 Deford Student Flute Inventory Value: 72.00 4 Eileen Rutter c/o Patricia Gantz 17 Washington Avenue Ephrata, PA. 17522 21 12 0570 Schedule J Part 1 (Page 2) Relation Amount None 72.00 Cousin 0.00 Calculated Value of Your Paper Savings Bond(s) • ~~ ~ ~ Page 1 of 1 i Calculated Value of Your Paper Savings Bond(s) ~ PC~1i~1 ~~/C ~. ~-~~~-d~ Calculator Results for Redemption Date 04/2012 Total Price Total Value Total Interest YTD Interest $150.00 $1,064.66 $914.66 $0.00 Bonds: 1-4 of 4 Serial # Series Denom Issue Next Final Issue Interest Interest Value Note Date Accrual Maturity Price Rate L2015993725E E $50 11/1975 11/2005 $37.50 $231.42 $268.92 MA L2010298864E E $50 09/1975 09/2005 $37.50 $228.80 $266.30 MA L2003906877E E $50 06/1975 06/2005 $37.50 $228.80 $266.30 MA L1109586982E E $50 04/1975 04/2005 $37.50 $225.64 $263.14 MA Totals for 4 Bonds $150.00 $914.66 $1,064.66 Notes NI Not Issued NE Not eligible for payment PS Includes 3 month interest penalty MA Matured and not earnin interest httri•//~xr~xnx~ traaciirvrlira~t nn~~/R(`/CR('Prira 1 /:(1/x(11 .__ --$ ~ MUSIC ~aie~, Rentals & Repairs ~~ iii ~'~~ ~ ~s~ed f~easa~i instruments 127 N. Hanover St. Oarlisde, PA 17013 Ij ~ 331 Market St. ° ~~ (717} 258-b765 ~ f f~/~ ~-e aYne, PA 17043 tJ~A'/„~jQ~7g7) 761-8222 i i i 177 ~.~ai~ Yau i i i _r p.2 ~~- MUNN'S diamond gallery JEWELRY APPRAISAL ESTATE ~ FAIR MARh'ET VALUE We estimate the value(s) listed for estate purposes only using fair market value guidelines. The following item(s) have been carefully examined and verified as accurately as possible within the normal and reasonable gemological ranges without the use of gemstone removal or damaging tests. Carat weights are estimated by volumetric formula unless otherwise noted. Appraisa[ Prepared For: Estate of Eleanor Utter Item Description: One diamond engagement ring consisting of (1) round shape major diamond; Major Stone: (1) rowed shape diamond: Sil Clarity / JK Color iVleasurements: 5.15 x 5.15 x 2.9tnm Carat Weight.: x`.47 ct. Mounting: Mounting is 14k yellow gold, diamond is set in a 4 prong 14k white gold setting. (Note: One prong is broken, others are thin. Shank is also thin.} Total Carat Weight: *.47 ctiu-. Total Metal ti~'eight: 1.2dwt. Finger Size: 7 l~lounting Stamp: 14k Fair Market Value of this item.... ..................................$210.00 7203 Market Streef Lemoyne, PA 17043 Brandi Cohick 1?ate of Appraisal: May 25, 2d] 2 *Carat weight estimated by volumetric formula. No stone removal. (717-761-8370 Precious metal market price on 4/19/12: Gold $1,641.SQ/oz.(T) Platinum $1,579.OOioz.(T) Value excludes X771-767-8632 This is not an offer to purchase or replace articles. ~'~77-DIAMOND www.munns.nef LAST WILL AND TESTAf4ENT ti ~. ~~~ u ,, ,, ~i ~'. ~_ ' ~~, ~. `~ ~_ \, 1 ~~ ~~?. _ t:~ ~~ ( ~ ;~a I, ELEANOR FREDERICK U`.NPER, of the Township of Lower Allen, County of Cumberland, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor or Executrix, as the case may be, hereinafter named, as soon as conveniently may be done aftor. my decease. SECOND. I give and bequeath my two (2) diamond rings, my dog, my horse, tack and other equine related equipment unto my sister, namely, JANET L. UTTER, absolutely. THIRD. I give and bequeath my cat unto MOLLY LATORRE, absolutely. FOURTH. I give and bequeath my flute unto DAVID C. HEISER, absolutely. FIFTH. I give and bequeath the sum of Two Thousand ($2,000.00) Dollars unto EILEEN BUTTER (now of Ephrata, nA), absolutely. SIXTH. I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated, unto my husband, namely, THOMAS E. Lnw oFFic Es S NELBAKER ~ FLICKER LEHMAN, absolutely and in fee simple, if he survives me y as ~~ many as sixty (60) days. If my said husband does not survive me by as many as sixty (60) days, then and in that event, I give, devise and bequeath ~ all the rest, residue and remainder of my Estate, real, personal i and mixed, whatsoever anc] wheresoever situated unto my sister, l ~ ~ namely, JANET L. UTTER, absolutely and in fee simple, if she ~~ survives me. ~~; If neither of the above named persons survives me as ~1 `~~\ required hereinabove, then and in that event, I give, devise and _y" `~i\ bequeath my entire residuary estate unto HUMANE SOCIETY OF ~ HARKISBURG AREA, INC., absolutely and in fee simple. ~~` ^~ LASTLY. I nominate, constitute and appoint my husband, :~ ~~ ~~'~ namely, THOMAS E. LEHMAN, to be the Executor of this, my Last ~1'- Will and Testament, but if for any reason he should fail to qualify as such Executor or cease so to serve, then and in that event, I nominate, constitute and appoint my sister, namely, JANET T UTTER, to be the Executrix hereof, each and both to serve without bond or other security as a condition of qualification hereunder. If both of the above named persons should fail to qualify as my personal representative or cease so to serve, then and in that ultimate event, I nominate, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUS'P COMPANY, of Harrisburg, Pennsylvania (or its successor by merger, consolidation or other corporate reorganization), to be the Executor of this, my Last gill and Testament. IN WITNESS WHEREOF, I, ELEANOR FREDERICK UTTER, have LPW OFFICES SN E! BAKER & FLICKER hereunto Set my hand and Sedl t0 this, my Last 1x111 an -2- Testament which consists o_f three (3) typewritten pages to each ~r~ of which I have affixed my signature this ~ day of duly A.D., One Thousand Nine Hundr ~inet~(1990}. -~ ~~~~LC~~Lf.l'`2~C~~'"Gz't'c:'~L / ~Z (SEAL) The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, published and declared by ELEANOR FREDERICK UTTER, the Testatrix therein named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subsr_ribed our n as witnesses hereto. /J / /' ~ !° .. ~.~~~ ~G~~G'~r;~''~r- tom' ~` ____~ - LAW OFFICES iNFLBAKER & ELIC KER -3- COhIP!ION44EALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLADID ) We, ELEANOR FREDERICK UTTER, RICHARD C. SNELBAKER and CATHARINE E. BOUSUM, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last 4Till and Testament and that she had signed will.ingl_y, and that she 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 Wi11 as a witness and that to the best of his or her knowledge the Testatrix was at t11at time eighteen years of age or older, of sound mind and under no constraint or undue influence. 1 :-: Witness Lww OFFIf ES SNELBAKCR & FLICKER Subscribed, sworn to and acknowledged before me by ELEANOR FREDERICK UTTER, the Testatrix, and subscribed and sworn to before me by RICHARD C. SNELBAKER and CATHARINE I;. BOIJSUM, witnesses, this S-'`f day of ,7uly, 1990. ~~ - ~-- Notary Public "~!;ICIr; 'I• T, li;c-v;+, hoTr.Rr r~usttc t3,~•('ns.a~S91t'G B~~n CU,S&ER!_',} ` -~sl~~i En"r RES pSG. PJ CO. N'~ ~~'