HomeMy WebLinkAbout04-03-13 � REV 1500 1505610143
EX(01-10)
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�`t5"" OFFICIAL USE ONLY
PA De artment of Revenue ��
p pennsylvania cou�ry code Year File Number
Bureau of Individuai Taxes DEPARTMENTOFREVENUE
PO BOX.280601 INHERITANCE TAX RETURN 21 12 0 0 4 7 5
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
06 17 2011 08 28 1937
Decedent's Last Name Suffix Decedent's First Name MI
BLANDO BETTY L
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
BLANDO WILLIAM
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 � 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
� 6 Decedent Died Testate ❑ �• Attach Co aof Trust a Living Trust � 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) � pY �
� 9. Litigation Proceeds Received � 10.between 12v31 y91 a ddt(d;t�e5;f death � ��,Election to tax under Sec.9113(A)
1 (Attach Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
THOMAS P GACKI 717 237 6000
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REG�Tf�OF WILC-6�US�i31�(
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First line of address � � � '� � �
r ?'` ,�" �„� �j,
213 MARKET STREET � � � W � �
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Second line of address �„�,� a � 3 -v �
8TH FLOOR � � � -�
City or Post Office State ZIp Code DATE LL D �••.
HARRISBURG PA 17101 � � � '��
Correspondent°s e-mail address: t g a c k i@ e c k e rt s e a m a n s.c o m
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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILIN�RETURN DATE
��,(,��,-- � William Blando `'i I�'��3
ADDRESS
; 1004 Drexel Hills B vd., e Cumberland, PA 17070
SIGNATUR REPARER R T AN PRESE ATIVE ATE
_ Thomas P Gacki �
ADDRESS '
213 Market Street, Harrisburg, PA 17101
Side 1
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1505610143 1505610143 J
l-(J
� 1505610243
REV-1500 EX
Decedent's Social Security Number
DecedenYs Name: B L A N D O� B E T T Y L E E
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1.
2. Stocks and Bonds Schedule B 2, 2 7 , 2 0 3 . 5 7
( )...............................................................................
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3.
4. Mortgages 8�Notes Receivable(Schedule D).......................................................... 4.
5. Cash,Bank Deposits 8�Miscellaneous Personal Property(Schedule E)................ 5. 6 0 0 . 0�
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Transfers 8�Miscellaneous Non-Probate P�operty
(Schedule G) � Separate Billing Requested............. 7, 1 8 8 , 5 0 0 . 0 0
8. Total Gross Assets(total Lines 1-7)....................................................................... 8. 2 1 6 , 3 0 3 . 5 7
9. Funeral Expenses 8�Administrative Costs(Schedule H)......................................... 9. 1 3 , 19 5 . 6 0
10. Debts of Decedent,Mortgage Liabilities,8�Liens(Schedule I)................................ 10.
11. Total Deductions(total Lines 9&10)......................................................................��. 1 3 , 19 5 . 6 0
12. Net Value of Estate(Line 8 minus Line 11).............................................................12. 2 0 3 , 1 0 7 . 9 7
�3. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)................................................. 13. 2 7 , 2 0 3 . 5 7
14. Net Value Subject to Tax(Line 12 minus Line 13)................................................. 14. 1 7 5 , 9 0 4 . 4 0
TAX COMPUTATION-SEE INSTRUCTIONS FUR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(�.2)x.o0 17 5 , 9 0 4 . 4 0 15. O . 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 16.
17. Amount of Line 14 taxable
at sibling rate X ,12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 �8•
19. Tax Due...................................................................................................................19. 0 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
� 1505610243 1505610243 �
REV-1500 EX Page 3 File Number 21 - 12 - 00475
Decedent's Complete Address:
Blando, Betty Lee
STREET ADDRESS
1004 Drexel Hills Blvd.
CITY STATE ZIP
�New Cumberland PA 17070
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.0 0
2. Credits/Payments
A• Prior Payments
B. Discount
Total Credits(A +g) (2) 0.00
3. Interest (3) 0.0 0
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
Cneck box 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. (5) �.�0
Make Check Payable to: REGISTER OF WILLS, AGENT.
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred:.................................................................................� �x
b. retain the right to designate who shall use the property transferred or its income:....................................� �x
c. retain a reversionary interest;or...............................................................................................................� �
d. receive the promise for life of either payments,benefits or care?..............................................................❑ Ox
2. If death occurred after December 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?......... � �x
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 RETUR
' ". -. � . . ,���:_ # ; , . _ �
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For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
•The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parenf,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 decedenYs 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 decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A
sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
SCHEDULE B
: COMMONWEALTHOFPENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Blando, Betty Lee 21 - 12 -00475
Ali properly jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF
NUMBER DEATH
1 1471.2583 shares GE stock(charitable bequest) 18.49 27,203.57
TOTAL(Also enter on line 2, Recapitulation) 27,203.57
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTHOFPENNSYWANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT OECEDENT
FILE NUMBER
ESTATE OF Blando, Betty Lee 2� - �2-00475
Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 China, Crystal, silverware specifically bequeathed 600.00
TOTAL(Also enter on Line 5, Recapitulation) 600.00
� SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS &
INHERITANCE TAX RETURN
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF Blando, Betty Lee FILE NUMBER
21 - 12 -00475
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH °�OF EXCLUSION TAXABLE VALUE
NUMBER Include the name of the transferee,their relationship to decedent VALUE OF ASSET DECD'S �IF APPLICABLE)
and the date of transfer. Attach a copy of the deed for real estate. INTEREST
1 Fidelity 401 K--husband beneficiary �ss,soo.00 168,500.00
.—�JS�a�� h�,c c���Zr�'/ Zo,000.00
2 Ameriprise IRA / 20,000.00
TOTAL(Also enter on line 7, Recapitulation) 188,500.00
SCF�DU�H
FUNER�AL EXI�EIV'SES&
COMMONWEALTH OF PENNSYLVANIA �����
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Blando, Betty Lee 21 - 12 -00475
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Musselman funeral Home 4,290.00
2 Casket 3,450.00
3 Fiowers 212.00
4 Luncheon 445.10
5 Luncheon hall rental 340.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s)Commission paid
2. Attorney's Fees Eckert Seamans 750.00
3. Family Exemption: (If decedent's address is not the same as claimanYs,attach explanation)
C�aimant William Blando 3,500.00
StreetAddress 1004 Dr'exel Hills Blvd.
city New Cumberland state PA zip 17070
Relationship of Claimant to Decedent SpOUSe
4. Probate Fees Cumberland County Register 118.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Death Certificates 90.00
TOTAL(Also enter on li�e 9, Recapitulation) 13,195.60
REV-1513 EX+(11-08)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Blando, Betty Lee
21 - 12 -00475
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I� TAXABLE DISTRIBUTIONS[include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Patricia Seib Friend Specific Bequest
622 East Nashville Avenue
Corona, AZ
2 William Blando Husband Residue,joint
1004 Drexel Hills Bvd. property
New Cumberland, PA 17070
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,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 Antioch College 27,203.57
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE T 2T,2O3.57
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LAST WILL AND TESTAMENT �
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BETTY L.BLANDO
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I, BETTY L. BLANDO, of the Borough of New Cumberland, Co��� ," y��d,
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Commonwealth of Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make, publish and declare this as my Last Will and Testament hereby
revoking any and all former wills and any and all codicils thereto, by me at�an�t�me heretofore
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ARTICLE 1: '� ��u�� �" ��
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FUNERAL AND BURIAL �i� '��"_'��������r� .
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Section 1.01 I direct the payrnent of my legal debts, uninsured expense�� ' ° ''
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illness and funeral expenses from my estate as soon as practicable after my deatl�t. �;� .�
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. ARTICLE 2. ���}
_ __ ____�___ __DONATION OF ORGANS AND .__
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. � __ _ Section_2.01�_�.-I. he�ein_dixect my- Executor ta donate.to a._medi��l_��f�.c��y_ an�r�c�,_ �. '
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� bodily organs that can be utilized for transplant purposes only. Thereafter, I direct my ExeG�����}°��� .
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��;� to cremate my remains and inter my remains in the burial plot owned by me in the Tri-Count�y � ��"�� �
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Memorial Gardens Corporation Cemetery located in Newberry Township, York County, ` ����s
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Pennsylvania. '
ARTICLE 3:
FAMILY
Section 3.01 Husband Survivin�. If my husband, WILLIAM BLANDO, survives me
by thirty (30) days, then I give, devise and bequeath all of my property, real, personal and of
every kind and description,wherever situated, as follows:
(A) Specific Bequest. First, I make the following specific bequests:
{LO3ao4z3.z} � Page 1 of 6
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r-� � (i) I give, devise and bequeath to Antioch College, Yellow Springs,
� Ohio, all of my shares of stock in General Electric Corporation and
all of my shares in the S & S Mutual Fund, provided however that
if Antioch College does not have an active and. operating
undergraduate program in Yellow Springs, Ohio, as of the date of
my death, this gift shall lapse and the said shal'es shall become part
� of my Residuary Estate.
(ii) I give, devise and bequeath unto MRS. PATRICIA SEIB (a/k/a
,
MRS. OLIVER SEIB), of 622 E. Nashville Avenue, Corona, AZ
� 85641, my Haviland china,: dishware set of white porcelain with
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�� gold-white trim, my crystal, and my grape leaf-plated silverware
set.
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---- B - - -Residuar Est�t-�-A����.�*��uu�-a�d remainder-o-f-m �t�° T -
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- - -- -- - - give,devise_an,d b:equest�Q-m__l�usband WILLIAM BLANDO. __:.__._.____:__ .__--- -�
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Section 3.02 Husband Not Survivin�. If my said husband fails to survive me by thirty
(30) days, I give, devise and bequeath all of my property, real, personal and of every kind and
description, wherever situated, in the following shares, to the institutions and individuals listed
below:
(A) I give, devise and bequeath ten (10%) percent of my estate to ANTIOCH
COLLEGE, provided, however, that if Antioch College does not have an �
active and operating undergraduate program at Yellow Springs, Ohio, as
of the date of my death, this gift shall la�se, and the remaining gifts shall
{L0340423.2} Page 2 of 6 �
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be adjusted on a pro-rata basis in accordance with�t�ie Iast paragraph of "�
this Section 3.02.
(B) I give, devise and bequeath ten (10%) percent of my estate to LOCAL
(HARRISBURG AREA) CHAPTER OF THE AMERICAN HEART
� ASSOCIATION.
�
(C) I give, devise and bequeath ten (10%) percent of my estate to LOCAL
(HARRISBURG AREA) CHAPTER OF THE AMERICAN CANCER
SOCIETY.
(D) I give, devise and bequeath ten (10%) percent of my estate to LOCAL
(HARRISBURG AREA) CH�ETER OF THE ��ALZHEIMERS
� .
, AS SOCIATION.
� (E) I give, devise and bequeath ten (10%) percent of my estate to the NEW
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______.____.__._ -�CUlVIBERLAND;-P-EN1�S'�'`��A�VIA�tTBLIC LIBRARY. --__
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CROSS.
(G) I give, devise and bequeath five (5%) percent of my estate to my friend,
MS. JANET FONER, of 920 Brandt Avenue, New Cumberland,
Pennsylvania 17070;
(H) I give, devise and bequeath twenty (20%) of my estate to PINNACLE
HEALTH HOSPICE OF HARRISBURG,PENNSYLVANIA.
(I) I give, devise and bequeath fifteen (15%) percent of my estate to my
; sister-in-law, MS. ANGELINE CULFOGIENIS, and my nephew STEVE
;
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� CULFOGIENIS, and my nephew JAMES CULFOGIENIS, who survive
me, in equal shares.
In the event that any of the beneficiaries listed above in Paragraphs A through I of this Section
: � 3.02 fails to survive me,the share of my estate that would have gone to that beneficiary had that
beneficiary survived me shall be pro-rated among the surviving beneficiaries listed in Paragraphs
A through I of this Section 3.02 in accordance with their respective shares in my estate.
Moreover,if,but only if, a11 three(3) of the beneficiaries set forth in Paragraph�.of this Section
3.02 fail to survive me,the fifteen(15%)percent of my estate that would have been split among
► .such beneficiaries had one or more of them survived me shall be pro-rated among the surviving
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� beneficiaries listed in Paragraphs A through H of this Section 3.02.
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,_.� ARTICLE 4:
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� Section 4.0-1--_I nominate;_constitute and appoint my husband,_WILLIAM BLAl�DO, as
Executor of this, my Last Will and Testament. Should he fail to survive me, or should he refuse
or be unable to serve, I nominate, constitute and appoint my friend, BYRON HELLER, of
Friedens, Pennsylvania, as my Executor. If both my husband, WILLIAM. BLANDO, and my
friend, BYRON HELLER, fail to survive me or are unable or refuse to serve, I nominate,
constitute and appoint my sister-in-law,ANGELINE CULFOGIENIS, as my Executrix.
Section 4.02 My Executor shall not be required to furnish a bond for the faithful
performance of his duties as Executor. In addition to all other powers granted by law, my
Executor shall have the power, in my Executor's sole discretion, to make distributions in cash or
in kind, or partly in each, and the power to determirie which assets shall be sold and which shall
be distributed in kind, without notice to or consent by any beneficiary.
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IN WITNESS WHEREOF, I have hereunto set my hand and seal to the original of this Will
consisting of six (6) consecutively numbered typewritten pages,the first four(4) of which are
signed by me in the left margin of each page,this ���day of�- ,��, , ,2008.
F' .
����_. . SEAL
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�`� BETTY L. BLANDQ
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Signed, sealed,published and�eclared by the above-named BET"TY L. BLANDO, as an��. �} ���`�����` � � �
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Last Will and Testament, in the presence of us and each of us, who, at her request, in her�'A� :��� �� � �� `���
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presence, and in the presence of each other,have hereunto subscribed our names as witnes=����: ��
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thereto the day and year last above written. � � � ; �,����. �
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COMMONWEALTH OF PENNSYLVANIA )
' ) SS:
� COUNTY OF � �,av� )
We, BETTY L. BLANDO, r�.r�I� �� fZ Icy z° � r' , and
� -
, the Testatri an e 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 Will and that she had signed willingly 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 Will as witness and that to the b�st of their knowledge tlie Testatrix was
. ;
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at that time eighteen years of age or older, of sound mind and under no constraint or undue
influence.
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Sworn and subscribed before me
� this �(��day of �"����1��, 2008. COMMONV��EALTH OF PENNSYLVANIA
Notaria�sea�
Tracy A Meisinge�Troutrnan.Notary Public
Gty Of Harrisburg,Dauphin County
My Commission Expires Feb.27,2010
� (� . '�i � ��
Notary P blic �
{LA340423.2} Page 6 of 6 �
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� _ Km ��'�_�,���'�.��°�� ... . .. . _'��,,�°`,�.� .�� . . ._.
Eckert Seamans Cherin&Mellott,LLC TFL 717 237 6000
213 Market Street FAX 717 237 6019
�� 8�'Floor www.eckertseamans.com
Harrisburg,PA 17101
ATTORNEYS AT LAW
Thomas P.Gacki
717.237.6093
tgacki@eckertseamans.com
April 2, 2013
Glenda Farner Strasbaugh
Register of Wills & Clerk of the Orphans' Court � � �
Cumberland County Courthouse c � �' � �
� � � c� a
One Courthouse Square �, -�, _..
Carlisle, PA 17013-3387 � � �.�.,. �' .�-��t o
rn �
�, z � c.a � c�
Re: Estate of Betty L. Blando � �'= � o �
No. 21-2012-00475 � � � � � �
� � � � �
Deax Ms. Strasbaugh: -�► � � c�
� � �
Enclosed for filing please find two originals of REV-1500 Inheritance Taa�Return for the Esta.te
of Betty L. Blando, as well a check in the amount of$15.00 made payable to "Register of Wills"
to cover the filing fee. Please date-stamp the extra front page of the Return and return it to my
office in the enclosed self-addressed, stamped envelope
Thank you for your courtesy and cooperation in this matter. Please do not hesitate to contact us
if you have any questions.
Yours truly,
s/��omas P. C�ac�i
Thomas P. Gacki
TPG:smb
Enclosures
cc: William Blando (w/o enclosure)
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