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HomeMy WebLinkAbout05-02-13 � , J 150561�1�5 REV-1500 Ex���",��°�o` PA 6epartmenf of Revenue pennsylvarria .oFFldAL use ONLY Bureau of IndividuatTaxes "'T�� (NHERITANCE TAX RETURN ��Code Year Fi1e Numher FO BOX 28060i �� � ,.... } n . �� � �. Harnsburg,PA i7iz8-o6oi RESIDENT DEGEDENT � cY� '�� ENTER DECEDENT INFORMATION BELOW Od/28/2012 12/11/1927 ' Decetlenfs Last Name � Suffix DecedenPS First Name MI Huggler _ _ _ Erika _ _ $ Qf Applicable)Enter Surviving Spouse's Infprmation Below � �� ��� � �� � Spouse's Last Name Suffix Spouse's First Name MI Spousa'e,Social Security Number THIS RETURN MUST BE FILED IN DUPl.ICA7E WlTH THE _ REGISTER OF W1��5 PILL IR APPROPRIA7E OVALS BELOW O 1. Original Retum (� 2.Supplementa{Retum p 3. Remainder Returrt(Date oE Death Prior to t2-73�82} p 4.limited Estate p 4a Future interes[Compromise{date of p b. Federai Estate Tax ReNm Required , death after 12-12•82) m 6. Decedent pied Testgte C,7 7. Decetlent Maintained a Living Trust ._ 0 8. Tnta�Number of Safe Deposit Bozes (Attach Copy o#Wi{I} (Attach Copy of Trust.) . . O 9.litigation Proceetls Receivetl O 10.5pousa!Poverty Credit{Date of Death O 71. Eiection to Tax under Sec,9113{Aj Belween 123i-�31 and 1-1-95} (Attach Schedule O) CORRESFONDENT- THIS SECTION MUST BE CpMpLETED.AL.L CORRESPONOENCE AND CONFIDENTIAL Tp7(INFORMATIpN SHOULD BE DIRECTED Tq: Name Daytime TBtephone N�mber Jeffrey N. Yoffe, Esq. _ (717) 343-1120 _ _, R S�R Of W1LL41ISE Q[(t.� � �, C7 .' =si .,4..�7, G First t.ine of Address � �` � "� !'Jj> �7 2 Lemoyne Driva � � Y. rv ^� �'� ;__ a SecandLmeafAddress ... .... ...,. . .._. .. . .._ . . __ ...... ':'7 �� '� T C� c:� � �� a.J � . �.,.. .. Suite 100 r = �'� 3 , c `�i City or Post 6ff�ce Slate ZIP Code i oATE Ht�n ;.�' � Lemoyne _ PA ' 17043 '' �_�_,' � '� `� CorrespondenYs e�mail address:jy4{{C{�VB�IZOti.ti@t Under penelties of peryury,I declare khal I hav minetl this return,including aCC4mpanying SCbedules antl StBtements, to bes�of my knowletlge and belief, it is ime,norrect and complete.Declare�ion p parer other lhan the reonal re sentative ie on I ir rtnati preparer has any knowledge. TUFtE F R ON PONSI E FIliN R DATE�_��_�� AD�REuS 2 Lemoyne Drive, Suite 100, Lempyne, PA 1704 �ItoEaU/+B� YdT�NJ'.` R)}iAN ESENTA�E� S /I�7i(�I3 f� ADDRESS 2 Lemoyne Drive, Suite 1q0, Lemoyne, PA 17043 � PEEASB USE ORI6INAL Fdl'tM ORttY Side 1 � 15�SS1�1R5 15�56101�5 � . , � �sosb�o2os Rev-isoa ex�Fi> FtECAPITU�.AT10N 1. Real Estate(Schedule A). .. .... .. . ... . .. . ... .. . ... .. . .. . .. .... . ... ... 1. '�45,27$.7$ � 2. Siacksand 9o�ds{Schedu(e 87 ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schetlule C) ._.. 3. . .., ,...__. . ......_. . .._.. 4. Mortgages snd Notas fteceivabFs(Schedula D)...... ......... ............ 4. 5. Cash,Bank Deposfls and Miscelleneous Personal Property(SchedWe E).. . ... . 5. . 3,700.3$ _.. . ._. _ ... .. 6. Jaintiy K3wned Property{Schedule f} O Separate Bitiing k?equested ....... B. � 7. Inter-Vivos Transfers$Miscellaneous Non-Prbbate Property - � �� -�-�������� � ---�--� � �� (Schedule G) O Separate Biltlng Requeated... ... . . 7. 8. Totai Gross Asseta{totai�ines't through 7}............................. 8. 1d$,97$.1$ 9. Funeral Expenses snd Administretive Costs(Schedule H).. . ... .. . . .. ... . ... 9. '�5,567.�� '10. Debis of Decedent,Mortgage l'+abilitles and tians(Schedule i}............... 10. $1,030.1$ 11. ToWI Deductions(GOtal Lines 9 and 10)... . .. ... . ..... . .. ... . ... ... ... . . 11. 46,597.$� 12. Net Vaiue of Estate{Line 8 minus�ine tt}.............................. 12. ')�2,381.7$ .... .. .. _. _. . . __..__.. . . - 13. Charitable and Govarnmental Bequestsl5ec 9113 Trusts Ppr which an election to tax hes not been matle(SChedple J) ... ... . .. . . .. . ... ... ... . 13. 14. Net Yalue Subaect ta Tas{�ine 12 minus line 13) ................._..... 14. '�1�2.3$'�•2� TAX CALCU4.ATION-SEE INSTRUCTIONS FQR APPLICABLE RATEB 15. Amount of Line 14 taxable at Ne spousai tax rate,or transfers under Sea 9f 1fi � � - - (a1(12)X A_ � 15. � i6. Amount of Line 14 taxable � � �� � ��� "��� ������������� �� at�ineal rate x.0 4�' , 102,38L28 �g. i 7. Amount qf Lioe 14 tazable - � - a[sibling�ate X .i 2 17. _ ........... ._ .. _. . _.._.. . . 18. AmouN of Line 14 taxable at collateral rate X.15 1$. 1B. TAX pUE .. . ... ... . . ... . .. ..... ... .. . . .. ..... . ... ,.. ... ... . ... 18. '4,607.'�� 20. fiL�IN THE OVAL IF YOU ARE REqUESTING A REFUND 6F AN OYERPAYMENT p Side 2 � 15056bp205 1505610205 J REV-t506 EX{FI} Page S File Number Decedent's Camplete Address: DECEDENT'S NAME Erika S. Huggler STREETADORESS il 15 Stephen Road CITY STATE ZIP Camp Hill PA 17011 Tax Payroents and Credits: 1. Tax pue(Page 2,Lina 19) (1) 4,607.16 2. CreditsiP2yments A.Prior Paymeots B.Discount Total Gredits(A+B) (2j 3. lnterest f3) A. If Line 2 is greater ihsn Line 1 +Line 3,enter the diBerence. This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 5. if line i +line 3 i5 greater than Line 2,ent2r ihe diBerenca.This is the 7AX DUE. {5) 4,607.16 Make check payable ta; REGISTER OF WILLS, AGENT. r. �< �w �� s f ,..:.. ,, __ - � . _._ ,:r PLEASE ANSWER THE FOLLOWtNG QUESTIONS BY PLACINCa AN "X"IN THE APPROPRIATE BLOCKS i. Did tlecedent make a transfer and: Yes No a. retain the usa or income of the property transferred.......................................................................................... � ❑ b, retein the rght to designate who sheti use the property trans(erced or its inoome ............................................ � ❑ c, retain a reversionary interest ..................._......................................................................................................._ � ❑ d. receive the promise for life of either payments,benefits or rare?...................................................................... ❑ � 2. If death occursed after Oec.12,1982,did decedent transfar property within one year of death without receiving adequate consideration?.............................................................................................................. ❑ � 3. Did decedent own an"in trust for"or payeble-upondeath bank account or securiry at his or her death?.............. ❑ � Q Did decedent own an irtdivduai retirement account,annuity ar other non-pr�ate property,vfiich wntainsabenefidarydesignation? ......................._.........................._................_..._............................... � 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE!T AS PART�F 7HE RETURN. For dates oi death on or efter July 1, 1994,and before Jan. 1, f995,the tax rate imposed on the net value o(iransfers to or tor the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. for dates af death on or after Jan. 1, 1995, the tax rate impased on tha �t value o#transfers to or for the use of the s�rvtvi� spouse is 0 percent (72 P.S.§911fi{a}(1.1j(i'r)j.The siatufe does npt exemp[a transfer to a surviving spouse from tax,and the statutory requirements#or disciosure of assets and f ling a tax retum are still applicable even if the surviving spouse is the only beneficiery, For datas of death on or after July 1,240Q: • The tax rate imposed on the net vaiue of transfers from a deceased chiid 2t yeare af age or younger a#death to or far fhe 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 vafue of transfers to or far the use of the decedent's lineal 6eneficiaries is 4.5 percent,except as rwted in(72 P.3.§9116{a){t)j. . The tax rate imposed on ttre net valae of transfers to or for the use of the decedenPs sibiings is 12 percent[72 P.S.§9116(a}(1.3)j.A sibling is de6ned, under Section 9102,as an individual who has at least one parent in cammon wiih the decedeot,whether by blood or adoption. LAST WILL AND TESTAMENT OF ERIKA S.HUGGLER Dated: May 24, 2011 Prepared by: Captain Jessica E. Guise . 22 Ashbum Drive Carlisle Barracks,Pennsylvania 17013 717 245 4940 LAST WILL AND TESTAMENT OF ERII{A S.HUGGLER I, Erika S. Huggler, a resident of the Commonwealth of Pennsylvania, make, publish and declare this to be my Last Will and Testament, revoking all wills and codicils at any time heretofore made by me. I am a widow of a peison who had retired from the .►nilitazy service of the United States. FIRST: I direct that the expenses of my last illness and funeral, the expenses of the admi►ustration of my estate, and all estate, inheritance and similar taxes payable with respect to pmperty included in my estate, whether or not passing under this will, and eny interest or penalties thereon, shall be paid out of my tesiduary estate, without apportionment and with no right of reimbursement from any recipient of any such property. SECOND: At the time of the making of this will I am unmarried. I have fow children Ronald R. Huggler,Richard A. Huggler, Robert E. Huggler and Judy M. Huggler THIRD: I give the sum of Five Thousand Dollars($5,000.00)to Michael Robert Huggler, if he survives me. FOURTH: I give the sum of Five Thousand Dollars ($5,000.00) to Matthew David Huggler,if he survives me. FIFTH: I give all the rest,residue and remainder of my property and estate,both real and personal, of whatever ldnd aad wherever located,that I own or to which I shall be in any manner entitled at the time of my death (collectively referred to as my "residuary estate"), as follows: (a) To those of my clrildren(Ronald R. Huggler, Richard A. Huggler and Robert E, Huggler) who survive me and to the issue who survive me of those of my children who shall not survive me,per stirpes. (b) If no issue of mine s�uvives me, I give my residuary estate to those who would take from me as if I were then to die without a will, iuunarried and the absolute owner of my residuary estate, and a resident of the Commonwealth of Pennsylvania SIXTH: If any property of my estate vests in absolute ownership in a minor or incompetent, my Executors, at any time and without court authorization; may: distribute the whole or any part of such property to the beneficiary; or use the whole or any part for the health, � � ��� �. �� __ education, maintenance aad support of the beneficiary; or distribute the whole or any part to a guardian, committee or other legal representative of the beneficiary, or to a custodian for the beneficiary under any gifts to minors or hansfers to minors act, or to the person ot persons with whom the beneficiary resides. Evidence of any such distribution or the receipt therefor executed by the peison to whom the distribution is made shall be a full discharge of my Executors from any liability with respect thereto, even though my Executors may be such person, lf such beneficiary is a minor, my Executors may defer the distribution of the whole or any part of such property until the beneficiary attains the age of eighteen (18) years, and may hold the same as a separate fund for the beneficiary with all of the powers described in Ardcle SEVEN'fH hereof. If the beneficiary dies before attaining said age, any balance shall be paid and distributed to the estate of the beneficiary. SEVENTH: I appoint Ronald R Huggler and Robert E. Huggler and Richard A. Huggler as co-Executors of this will. If one of my Executors shal] fail to qualify for any rcason as Executor or, having qualified s6a11 die, resign ot cease to act for any reason as Executor, the other Executors may continue to act as my Executors without appointing a successor executor. If two of my Executors shall fail to qualify for any reason as Executor or, having qualified shall die, resign or cease to act for any reason as Executor, the other Executor may act alone as my Fxecutor. I direct that no Executor shall be required to file or fumish any bond, sureTy or other security in any jurisdiction. EIGHTH: I grant to my Executors all powers conferred on executors under the Pennsylvania Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and all powers conferred upon executors wherever my Executors may act. I also giant to my Executors power to retain, sell at public or private sale, exchange, grant options on, invest and reinvest, and otherwise deal with auy]dnd of property, real or personal, for cash or on credit;to bonow money and encutnber or pledge any properry to secure loaas;to exercise all powers of an absolute owner of properry; to compromise and release claims with or without consideration; and to employ attomeys, accountanu and other persons for services or advice, The term "Executors" wherever used herein shall mean the executors, executor, execuh�ix or adminiscrator in office from time to time. NIN1'H: Except as otherwise provided in this will, I have intentionally failed to provide for any other relatives or other petsons, whether claiming to be an heir of mine or not. Insofar as I have failed to provide in the will for any of my issue now living or later born or adopted, such failure is intentional and not occasioned by accident or mistake. If any person names as a beneficiary under this will iastitutes a will contest, acts as a party to a will contest uritiated by someone else, or aides and abets anyone instituting a will contest, I direct that any bequest, devise, or share of my residuary estate that would othenvise go to him shall lapse, as if he had predeceased me. TENTH: I direct that for purposes of this will a beneficiary shall be deemed to predecease me unless such beneficiary survives me by more than thirty days. ELEVENTH: I am the widow of a husband who served in the Armed Forces of the United States. I therefore request that my Executor make appropriate inquiries to ascertain 2 �-- � C��.�P� .P, �-Aq,�. whether there are any benefits to which I, my dependents or my hei:s may be entitled by virtue of any military afTlliation. I specifically request that my Executor consult with a reUred affairs officer at the nearest military installation, the Departrnent of Veterans Affairs, and the Social Security Administradon. This document was prepared under the authority of 10 U.S.C. §1044 and implementing military regulations and instructions, by CPT Jessica E. Guise, who is licensed to practice law in Pennsylvania. IN WIINES5 WHEREOF, I, Erika S. Huggler, sig�n my name and publish and declare this inshvment as my last will and testament this 241h day of May, 20l 1. � ci�' � �I�ti�31� Erika S. H er The foregoing instrvment was signed, published and declared by Erika 5. Huggler, the above-named Testahix, to be her last will and testament in our presence, all being present at tfie same time, and we, at her request and in her presence and in the presence of each other, have subscribed our names as witr�esses on the date above written, ry' ����h I18VIIIg 8I1 BddCCSS St �.��1�'a��, P!� i7ol 7�� having an address at •�4��b�Y �'--L � /7Z/9 3 ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANTA,COUNTY OF ss. We, the Testatrix and the witnesses, whose names are signed to the attached or foregoing instrument, being first duly swom, do hereby declare to the undersigned suYhority that the Testatrix, Erika S. Huggler, signed and executed said instrument as her last will and testament in the presence and hearing of the wihiesses, and that she stated that said instrument was her last will and testament, and that she had signed willingly, and that she executed it as her fiee and voluntary act and deed for ihe purposes therein expressed, and that each of the wiinesses at the request of the Testatrix,in the presence and hearing of the Testatrix and each other,signed the will as wilness, and tl�at to the best of his or het lmowledge the Testatrix was at the time at least eighteen yeazs of age or emancipated, of sound mind and under no constraint, duress, fraud or undue influence. _��� � - Erika S. Hugg Testatrix n/ �� p R: [cf�e �n�e... Witness �.r���Y �.�.rrt�1�_>> ��ucl,oTy (,rowy`� V✓itness Subscribed, swom to and acimowledged before me by the said Erika S. Huggler, Testau�ix, and subscribed and sworn to before me by the above-named witnesses,this 24th day of May,20]1. Notary P c y commission expires on co � r�wEn�ni oF a�NSr�vauw �rwsw IfaN MhY Fb�trlw.NoWy PuCYc Car4de Bao.CunbwY'tl Cou� M CamN�ebn � N t3,2018 . Mem6M.PannayNinlO tl011 e � TTtUST AGREEMEN7" This Trust Agreement rnade this 5� day of Tur►e , 2011, between Erika S. Hnggler, as Settlor, and hersei£, as Trustee and the same amends the prior Trust agreemcnt dated August 6, 2 449: 1. Settlor transfers to Trustee the following assets listed ici Schedule A. Trustee shall hald any othcr property that Settlor may add to this Tnut from time ta time. 2. During the life af Settlor, TnSStee shall pay tp Settlar any principai andtar income trorn the Tnzst Estate as Settlor may direct in wziting ladged with the Trust records. Checks drawn an accaunts in the nama af this Tnist and signed by Setilor as Trustee shall constitute such wtiting. Settlor shall enjoy ttte right to use and enjoy any Tnzst property during her life6me, as part of her incame rights as hereinbefore set forth, such as living�n a home whieh is an asset of the Tnrst. 3. 1Jpan, Settlor's death, the Trustee shall initiate the pmcedure to terminate the Trust Priar to distribution of an}+ ather assets, $5,000.00 shal2 be distributed to Michaei Robert Huggler, or to his issue per stitpes an8 $5,004.00 shall be distributed tc� Matthew Dsvid Huggler, or ta his issae per stirpes. To pay these distributions to Miahaei Robert Huggler and Ivfatthew David Huggler, it is assumed the real estate whiah is part af this Trusk will need to be sold. In the event Trust assets available for distribution are less than $IO,Q00.00, then all Trust assets available for distribution shall be distrtbuted in equai shares ta Miohael Robert Hixggter and Matthew David Huggler or their issua per stirpes. After the distributions to Michael Robert Huggler and Matthew David Hoggler, all remaining Trust assets shall be distributed, in either cash or in kind, in equa! shares to my children Richazd A. Hnggler, Ronald R. e � Huggler and Robert E. Huggler, or to their issue per stirpes in the event ane or more of said children predeceeses me. Judy NI. tiuggier Johnsan shall nat receive any assets from this Trust. 4. T'he Trust's existence shall cease when ali of the Trust assets and Trust proceeds have becn distributed as aforesaid. 5. No beneficiary shall have any right tn anticipate, sell, assign, mortgage pledge or otherwise riispose of ar encumber all or any part af the Tnut estate. Nor shall any part of the Tn�st estate inoluding, but not limited to income, be liable for the debts or obligations of any beneficiary or be subject to attachment, gmnishrnent, execution or any other legal or equitable process. The interests of the beneficiaries of Uus Ttvst shatl be held subject to a spendttuit�trust as currendy set forth in 20 PaC.3.A. §7742((>). 6. Trustee shall have the foilowing powers in addition to those given by law, to be eicercised in Trustee's absolute discretion, whieh gawers shatl be applicable to al! property held by Trustee, including property held for minor or incapacitated persons, effective without the Order of any Court: a. To retain aay investments at discretian, to invest and reinvest without obligation to diversity and without restriction to ko-called "lega] investment", with the specific rigtrt to invest and hold any type of equity ar debt securities, derivatives andlor inzerests in rea] estate, whether income producing or not, and to exercise any optians or acquisition rights possessed by the Trust. b. To sell any Trust assets or gant options for sate at public or private sale,upan such terms as the Trustee shall in her or his uncontrolled discretion determine. � . without liability of any purchaser to see to the application of any purchase money. c. To boaow money and to secure its repayment by real estate mortgage(s), pledge, security a�eement or otherwise, without liability of the lender to see the application thereof. d. To compromise and/or settle claims asserted by or against the Tnist, to register Trust assets in the name of a nominee, to join in any recapitalization, merger, reorganization or voting trust plan affecting Trust assets and/or inveshnents. e. To manage, operate, repair alter and/or unprove Trust assets in any manner the Trustee deems appropriate. f. To receive from the Settlor or from any other source any money or other property and/or assets as additions to this Trust,by deed, Will or otherwise. g. To permit any present beneficiary to occupy and/or use any rea] or personal properry of the Trust without paying rent or other such payment for the use thereof. h. No Tmstee shall be required to qualify before, be appointed by or account to any Court (in the absence of a breach of Tn�st), nor shall any Tnutee be required to obtain the Order or approval of any Court in the exercise of any power or decision�anted hereinunder. i. To do all other acts and things necessary and appropriate in the management, administration and dishibution of this Trust. . . 7. Trustee shall pay any Estate, Inheritance and/or other death taxes, together with any interest or penalties duly assessed, payable by reason of Settlor's death passing under this Agreement, under Settlor's Will, ot pessing by or through other means or insfiunents, and shall pay any and all debts of Settlor, all to the extent not paid or required to be paid by Settlor's personal representative. 8. SetUor reserves the right to revoke or amend this Tnut Agreement in whole or in party at any time and from time to time by written instrument delivered to the Trust records during the Settlor's liferime. 9. Following the resignation, death or incapacity of Settlor, Richard A. Huggler, Ronald R. Huggler and Robert E. Huggler shall become co-Trustees hereinabove. If any of the aforesaid w-Trustees are unable or unwilling to act, then the other named co- Trustees may conGnue to act. Whoever sti:cceeds to the office of Trustee shall signify his acceptance in a writing delivered to the Trust records. 10.No Trustee serving hereinunder shall be required to furnish bond in any jurisdiction. 11. In determining whether Settlor has become incapacitated and the successor Trustees aze suthorized to exercise their authority as set forth herein, the successor Tnutees shall obtain a certificate signed by a licensed physician, stating that Settlor is physically or mentally incapable of handling her own financial affairs and shall lodge such certificate with the Trust recoids. 12. Any Trustee serving as such shall be entitled to reasonable compensation for the performance of his work and duties; providing however, that Settlor shall not be entitled to such compensation. ! • 13. Questions pertaining to the validity, construcrion and administration of the Trust created under this insmunent shall be determined in accordance with the laws of the Commonwealth of Pennsylvania IN WITNESS WHEREOF,the parties have signed this Agreement,the date aforewritten. � � � ( � M � ESS ERIKA S. FiiJGGLER, Sett p�ax�'«Cvrn�r t� � ' � , � �,/ W SS ERIKA A. HtJGGLER, ee ,��r,�,o�v i ,s/.��o�.� COMMONWEALTH OF PENNSYLVANIA: : SS COUNTY OF C�/m������ . On this,the�a�y of J �� e , 2011, before me,a Notary Public,the undersigned officer, personally appeared, Erilca Huggler, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WIITTESS WHEREOF, 1 hereunto set my hand and seal. i �. �� T PUBLIC My Commission Expires: F N N Woottlu8rl� JaAty N.YMk�Wtry Putlle. � Eat Mm�boio 7WP.���M CavMy SCHEDtJLE`<A„ �+vcommrroe aex swa I.+e'ro.r�Van�syMaMa 11..odtbn c . • , ALL THAT CERTAIN tract or pazcel of land situate in East Pennsboro Township, Cumberland County, Pennsylvania,more particulazly bounded and described as follows, to wit: BEGINNING at a point on the northerly line of Stephen Road,which point is 614.99 feet west of the norfhwesterly comer of Stephen Road and Erford Road(west)and at dividing line between Lot Nos. 7 and 8, Block"B",on the hereinafter mentioned Plan of Lots; thence along the northerly line of Stephen Road in an arc having a radius of 187.80 feet in a northwesterly direction to the right 110 feet to a point at dividing line between Lots Nos. 8 and 9,Block"B"on said Plan; thence along said dividing line north 50 degrees 53 minutes east 86.61 feet to a point at dividing line between Lots Nos. 8 and 10,Block"B" on said Plan;thence along said dividing line south 64 degrees 3 minutes 30 seconds east 56.58 feet to a point at dividing line between Lots Nos.7 and 8,Block"B"aforesaid; thence along said dividing line south 17 degrees 19 minutes 30 seconds west 95 feet to a point,the place of BEGINNING. . - - . REV-1502 EX+ (12-12) � pennsylvania SCHEDULE A DEPARTMENTOFREVENUE �mnea��nrvcerax aeruan REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Erika S. Huggler 2012-0525 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither 6eing compelled to buy or sell,both having reasonable knowletlge of the relevant facts. Real property that is jolntlyowned with right ot survivorship must be disclased on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION i 15 Stephen Road,Camp Hill,PA 145,278.75 Net proceeds from sale of real estate($81,593.00)+mortgage payoff at time of settlement($26,685.75)+inheritance tax escrow($7,000.00)+gift of equiry($30,000.00)- all of which are set forth on attached settlement sheet. TOTAL(Also enter on Line 1, Recapitulation.) ; 145,278.75 If more space is needed, use additional sheets of paper of the same size. . . � . �"`"`�.,� OMB Approval No.2502-0265 "��_ � a Settlement Statement (HUD-1) �4 .�` 'o..o....s 1.� FHA Y.� RHS 3.❑% Canv.Unins. 6.File NumEer: i 7.Loan NumCer: 8.Morlpape Inaura¢e Case NumEe� I a�i vn 5.� Conv.lns. PS7-13 XXXXXX5728 ' G.Nob:T�ia tortn b NmIS�eC to piva you a slatemmt of aqual setllement wsls.Amounls paltl to anA Ey Me 6ettkmxR apeM am alwvm.Items markatl ;' yp.o.c.)'were paid oulside Ne cbsi�p;Ney are eMVm�em br Mfarmational puryosas anE am�wt included in Ne Iotals. D.Name 6 MQe68 0/Bortovar. E.Name 8 AEdroas a(Selkr. F.Nems 6 AOtlrsu of Lantler: ! Robert E.Huggler Estate of Erica S.Huggler Wells Fatgo Bank,N.A i 221-223 Soulh Thirtl SVeet 15 Stephen Road 2769 Wells Fargo Way Lem e PA 17043 Cam�Hill___ PA 17011 Minnea is MN 55467-BOOOI G.Propaty Location: H.5lltlemeM Apsnt: I.Sedkment Dale: Gregory R.Reed Esquire 75 Stephen Roatl 3120 Parkview Wne 2113/13 Camp Hill,East Pennsbao 7ownsMp, HerriS� PA 77111 PWce d Sefllemem: CumberlaM Counly PA 17011 3720 Parkvie.v Lane Parcel A!09-017-1042-092 Harrisbu[g_`._ PA 17111 /n0.Groas llmount Du�han Borrowo {00.Gross Amount Du�b S�Ibr _--_ - __' _ __-__'_ ___.'_ _- i. �ot.Comixt saes prlce 150,000.00 <oi.Canract sales pke ?-- 150,000.00'; 102.PersanW Pmperty 402.Personal AoPaM ,_� 103.Sattlemml cnarpea to oortwner(line 7400) 3,91727 ao3. 104. 001. i 105.a. A05.a. Atlluahnmb tor ibms p�f7 by aa4r In aUV�nee MJwbmnb br Wms pai0 Ey wNV in advmc� 106.CiryAmm Wms lo OaB.Ciryllo�m uxes to 107.Counry tazec to �� i M7.Counry Iaxes to 1�.ASM99111E11�8 �0 '. I�.ASl056111811�5 �0 I ��.SChaol7azes2N3/13 to8/30113 I 575.85 �oS.SCnoaimroe 2/13/13 to8/30l13 575_85 tto.�rrtrash 2%13/13 to3�31/13 70.53 4io.SewedTrash2l13�13 to3131/13 70.53! 111----'- to 411. �o "�-1 172.a. a12.a. -�-� �720.Groas Amwnt Due fian Bortwrsr 154 563.65 1]0.Groas Mnounl0ue[a S�INr � 150 646.38� �ZOU.Mrounb V�MI by w in Bah�M W Bortower WO_Wductiom 10 Amount Due b SNNr � �YD7.bposll or eameat monay 5p�.Evicesa deposil(cea inatructions) 202.Pnntipel amauM o(neW ben(s) 120�00.00 507.Sedbmem clurpes to sailer(lire 1000) 2�Z,QQ 203.Epstirp ban(s)takm suCjad b �_ . 503.Eupkp loan�s)takm suqecl b zoa. � i �� " SW,payoAoffirstmatpepeben_=MemO¢f813� I 26,885J5 205. ' WS.PayoRMSeeaMmortppeban za_�Iler Hel 4,500.00 soe. Seller Help 4,5pp.pp zo�.GiR E u' 30,000.00 soi.Gift Equiry 30,OOU.00 208. 5os. Escrowfor Inheritance Taxes '�� 7,000.00� zos.e. ,509...DPW lien I 597.877 �lwtm�nn mr n.m.unv��a ny wixr 'AUluibnmb br k�ms unpale Ey aelMr ��. 210.ClryAOVm texss l0 510.CiryAOwn la»a ro � zn.coumyiaves 1/1113 to2/13173 58.92 'st7.Counywus 1/1/13 iay13113 ' �92 �212.ASSeasmsnls ro 512.lucesements to L21J. b 513. W 214. ta I 511. to -I 2t5. to 575. to - � 276. 518. 27].----- 51i. J 218- � 518. I _ 219.a. S19.e. �,Y30.TW I Paltl 4yfTOr Bo1nwe� 154,556.92 I 520.To01 R�UUCYOn Amount Dw Stller � 69,0.52.48 i7W.Gsn at Seltlammt/romlm Bornw�r _ lOO.casn at SadxmM td/mm g�INr .. 30i.Gmss artroum Eue hom bortower(Mw 720) _ 154 563.� 601 Gros�amoum tlus to s�IMr(IIn0120) �$p�.38�, 302.Lsan amounK p�iE qRp poitVwe�QiM 2p)�( �$4$$6.82) �2 ��nd���s in amouM Eua aNhr(Ilne 520) ( 89 05� J00 CasA ! XJ Frpn � �To Borrow�r � lOJ.Gaah ��, Ta r�Fmm Salbr . __ .. ____ _ 6,.73� ` __.._. - '._____._ _ 81593_90� The PuDlic Repor6ng Burdm for�his tolleclbn of infoimation is estimatad at 35 minules per response(or colletting,revlewing,antl reportinq Ne data.This ayency may rwt collect this infortnation,antl you are not requirea to complete ihis form,unless d dispays a wnently valid OMB control number.No ppnfideMialiry is assured;this disclosure is mandatory.7Tis is tlesignetl to provitle ihe parUes lo a RESPA coveretl traneaction with infortnatbn tluring t�e settlement process. Previous etlitions are oOsolete i Page 1 W 3 HUD-1 ,700.To1al Rnl Ealab&oker Fws Psitl Frvm PaiO Ftom DMabn o/ammiaslan QiM 700�ac foMwa: Bonov.eh Se4efs 701.f la Fvqaai FWqsal � Saltlemmt Sellbmmt � imz.s ro I 703.Commisslan peitl et eeNsnent �_ � :lOO.Ibms P� Cle in Connwtlon wIN Lam �801.OU�orlpinatlonNarye S 885_W (/mmGFEN1) z.vour vealt or merpe(pdnls)br lM apeofc inteiest rate chosen S 0.00 (fiom GFE+12) 803 Your atljusbtl alpineNan CharyeS nNm GFE A) 665_�� B01 Appraisal tee to Rels Valuation-$391.66(POCB) (tmm GFE�13) -6.66 eos.croan rewn ro Rels Credd _(rrom GrE w) 11.00 808 Tax urvice to (M1Om GFE t3) BO]..Flootl.cenMkation 0�CaFE�13) _ 808.a. 900.bmsRpuhMbyL�nd��bB�P�WinAdvance EGWekatdayndu-Iine901 �t.Daiy�n�eieatchaiveafivny73113 to3lil73 �S 71.57/�r (immGFEtto 784.16 �902.MMpepe Inawance psmium Por monUa to (trom GFE t3) ___ 803.Homewmefa inw�d�ce br yean lo (/mm GFE I71) ! 80�.a. 7000.Reprvn O�posibd wIN LMEer - � ' 1001.Initiel0eposillMyaxecfmwexouM (1mmGFEfB) ' 1,355.27 7002.Hwnewniers Insunnce 3 monMs @ i 6p.08 per mmmh S 180.24 7007.Mo�lpape insufeiwe 1 mpntha @ S per monlh S 1006.Pmpertytevea monUm@S permonl� E 0.00 1005.Counry Pmpehy Tams 12 moMh6�S 4p.15 Per moMh E p81.80 _ �1006.a.Srliod PioQe�t Teces J ��s @ s 130.46 ae,mann s 1.174.14 1007.Apqrepate Atl�ustmem 3 480.91 i -___ - __ 1100.Tttl�Chaiq� 1101.7tl1e avrviM rM IenCefs tllb imurrrw (Imm GFE F) 1,285.00 -"_"__'.__"_- � i�oz.s.m�em o�aoarp r�e s ---- ---------� -�---- � 1703.Ovmafs Gtle nwra� (�GFE�IS) ._ �50.00 _ --_ ______ �ta.l.erasrsune.isumce wit�end.100,300�.1 s 1,150.00 , _ -_- -_ _ __.--- _ - 1105.LarqMC Utk policy IimM 3 120 000.00 _. ___ _ ._ _ ,_ _ __ _ 1106_Owns�stillapdirylimilS 160�000.00 _________ _ 11 W.Ngvde pallon ol tM loul4tle inaunnce Dmmium s I_ .__ ___ �7108.Untlerw�itafs patbn ol tM robl tltk brcumce pmmium S _ - - I iioe.a.See AttachmeM Page s)___ _ � � I 1200.Govemmmt RaeoNin9 mE Tom(ar C�aryq � 1mt.Govemmmtremrdiqchaipea (�mmGFEi71�_ 184.50'. I L�___' " ---__--___--..-..� __- . i tiOY.Deea s 65.50�bn0aw 3 99.00 Releesa s I � �1703.T2�61M�8%<S (from GFE t8 ' 12O{.CM�C011111Y�81/6lifllP6 �BIO.S A�0lIQ888 $ .� --�.� �,7t06-51aM1axlatamW �3._. __._.M?n99C�.{_...._ ._._�..__..�__�-_.__ izas.a PowerofAttomeYRecortli Fee-17.00 _� 17.00''. ^Jao.AAdiNOnel Se111�ment CMrqea '. LJ01.Requketl aervicee NM yW tan MOp(af (�m GFE RB) ,' �1 J.i�QQ�L�y. �3oz.Tax Service Fce to Wells Fargo Real Eslate Tex s 100_00 I I � �am.Flood(Life of LoaN W Wells FarAO Flood Services s 19.00 _ �aa.East Pennsboro Sewer Certification Fee 10.00' �ws.e_GreqoryR_Reed_DeeC Pre eretion and EacrowAgreemerrt , 185.00 . 3.917.271 212.00 CERTIFICATION 1 heve cereiully ent SfatemeM erW lo the Eeet ot my k�wvAetlBe arq EeIM,n atetamenl ol atl mcaipts e &Sbun<ma //�9ry 1 a me in tNS trenaection.I cMNy IMt I have ieceWetl• 1 kmmt StatemeM. Bortaver. "'" Dale:� Seller: �' . CU��LDate: �'3�� Rohert E.Huggler � tate M Eri "S uggler �� ____ Dete:__ Sellec __ ____ Date:__ To I�a bes�d my k�vledpe Ihe HU61$etllertqM S�abment�Mich I�ave p�epereE Ic a Vu!antl accural I s ' ware recehed � antl Iw�e Oeen w will Ee tlisCU�seE Dy tM uMe�tiO�es part of Me�etlbment ollhla tranwcEan. _----"-' - Settl�meM // Dab: ng�nl: D�ie: repory R. eetl WARNING:I�i6 a aime W kmv.inpy make felss alabmeMS b 11a Untlstl Stetes an fhi6 M any oMer similar lam.Pmsllies upon conNdion fan inGUtle a 1k�e aM hnp�imnment For Cetails see:Tllle 18 U.S.�ntle SxLOn 1001 and SBC1ion 1010. Previous etlaiona are obsolate paye 2 0(3 HUD-7 GampsMan of(3aoJ hll�E�11m�h��FE)and XUD-7 Chupn Oood FaM EatlmN� � HUD-0 . CMrynTwttm�wtlncnasa NU0.ILN�NUmMr � � Our aipnstlon clierpe � •B01 � 685.00� 665.001 vow craen«dwrpe(poinb)fu tlw speciRc intereat roro qrosen %BOZ 0.00 0.00 vour aoJuslae onpinetion cherpas •803 I 685.00 665.00 Trenatxtans �120�'i -- � C�aqes That In Tdal CaOnM Inenase More Thri 10% AooO FiiN Estim�ta NU0.7 Gouemment recorEing awrpas t1207 180.00 164.50 Apprake�Fee xeol 380.00 385.00 Cretlit Paport •Bo5 i t.66 11.00 Tax SeMce •eos 100.00 100.00 Fkoa Cenince�ion - •eo� 19.00 19.00 Mohpape Insurence N 902 i � � t-� TineseMCesantlbntlarstltbinsurance N11oi 1,054.70 1,265.00 �OwnNS tlpe inSUronce N110J 10.00 ing/Escrow/SetUemerrt Fee�- - r 1102 a50.00 0_00 �En_dorse.menttoTitle=All ____ ..,__.__,t1101__.___ 175.00 175.00 2 380.36 2 119.50� I 3 -280.86 or -70.95685%� Gh�ryn Th�tGn C1�mge Gootl FaiM Eatimah NUD-0 Irvtiel tlepovt im your esuow x.coum kt0o� 2 640.00 1.355.27': Daiyfm«estcneryea •9ot S /dey, 80.57 184.16 ,Maneovmer:msusnce t soa 727.00 • I__ _ '__- ' _'--'-_-!�t � Loan 7erms Yourinuielloanamaumis �� S 120,000.00 ---�{I �Your loen�e�m is , 30 years I Vour inaial interes�rete k I 3.50 % YourinitlalmmthlyamounlowsOforprindpal.Irileresl,e�M i f $3g,gs ���yK airy mortBage ineunnm is , � n Principal I � IMercat ❑ Matpape Insure�e I Can your intarast nte hse7 i j] No. �� Yea.il an Ase ro e matlmum ol %.7M1e hst c�amga vAll be an aitl cen clienpe eBaln e�ery elter .Ewry rhe�qa tlele,your IMems1 rale can i�aease ar tbGeese Itr/ %.Over Me G(e M tM bsn.ypr interesl nte is guareMeeE b nerer Ea I ; IowxtlKn %or�ip�erllian %. Even HYa make OMments on tlme.mn you�ban belance Rsa9 I � No. ❑Ves.it wn rise ta a ma�imum oi S I Even It you maka OsY�a�tima,fen your matlfYy n �. '� Yn,Me lIBI increroe ren be on eM ihe mon� amount mwU Mr p�YMpal.interesl.antl mo�B�incwence nsa? i mveE can riw to E . I T�e mezimum it ran eexr nse to is E . Daes your loan ham e pmpeymenl peroAyl [� No. ❑ Yea,yarc maximum prepeymenl pmaly is S IDoos your laan heve a Dalbon peyrtroM7 � �] No. ��Yes.yrou haw e balbon paymenl 0l3 0ua in �; yeaB on I�mmMN amwM oxetl i�NMinp eacrow a�svunl paymmis � ❑Vw tlo nM luve e monNry asvow paymeM(a kem¢.wrh as propMy IWxes enE Mmeowne(s Inwrenca.Vw must pay IMae nems tlketlly youneH. i I In You�eva an stldtional montMy eovov.•OaYment of E 2$O.6J f11i11BWII5L191C181illifiBlRlpllflllyaTau(IIOWBdOIS �sQ.$�'j.TIYSU1tluEB6i j � � pfntlpal.interasl,eny matpepa insu�ence anO erry ilems Cl�eckBU�Blow: .n Pmpe�y taxes � FbmaowH,YS inwrence � �', FboE insurenw ❑ �� _ _"'__"-_.� �'' ❑ i Noa:I/you ne�e any Quxlbns eEOUt tM Settlxrient Ch+rpss anE Loan Te�ms Ys�eO on iMc(am,please cmtaq yaur knWr. PrcNwa aOiUOns are opaolele `Pepe 3 of 3 HU0.1 Continuation of Settlement Statement (HUD-1) Robert E.Huggler XXXXXX5128 Bortower's Name Loan Number Wells Fa'go Bank,N.A. 2l13173 Lender's Name Pege� SetllemeM Date 1100.Title Charges t�oe.e.See Attachments Pa9e_ _ t�os.b.Closin�Protectioq Letter-$75.00 ��OS.c. Overnight__Package-$30.00 �ms.d.Tax Certification Fee-$10.00 , • , . REV-i508 E%+(o8-aa) �iJ pennsylvania SCHEDULE E t�� �EPARTMENTOFREVENUE CASH� BANK DEPOSITS & MISC. `""E""""�E�"X"��R" PERSONAL PROPERTY aes�oErvr oecEOErvr ESTATE OF: FILE NUMBER: Erika S. Huggler 2012-0525 [nclude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VAWE AT DATE NUMBER DESCRIPTION OF DEATH 1. Members First Checking 1,424.60 2, Members Pirst Savings Account 1,314.28 3. Personal property in the house(15 Stephen Road,Camp Hill, PA). Sold at auction. 961.50 TOTAL(Also enter on Line 5, Recapitulation) $ 3,700.38 If more space is needed, use additional sheets of paper of the ume size. , • . nev-�sio ex+me-u9) � � Y� pennsyt�ania SCHEDULE G oePnnrME�+roFUevenue INTER—VIV09 TRANSPERS AfVD �""E"�r^"c�r^'"E*�R" MISC. NON—PROBATE PROPERTY RESIDENT pECEtlENT ESTATE pF PILE NUMBER Erika S. Huggler 2412-0525 This schedule must be completed and filed if the aoswer to any of questlons 1 thmugtt 4 on page three of Che REV�1500 Is Xes. ITEM DESCRIPT[4N OF PROPERTY DATE OF DEATH °!o QF DEC�'S EXCLUSION TAXA6lE INCU1dEiHF NAME Of 1HE tR4N5(EAEF,T!E1ftREtATICNSMIPT40ECE9EN!FNP NUMBER NenartoF'r�r+sr�a. anncnpcovracrt:f�awrtaeaimn�.. VAlUE0FAS5ET INTEREST prnFatue� VALUE i. Richard A.Huggfer,Son;life insurance Beneficiary 5,006.00 100 0.00 z Michael Robert Huggler,Grandson,Trust Benefciary 5,000.00 100 5,000.00 � Matthew David Huggler,Grandson,Trust Beoeflciary S,OOOAO 104 5,p00.00 Richard A.Huggier,Son,Trust Bene�cEary sa{totai 3sttota� d -aio,00a> 100 •sto,000) � Ronald R.Huggler,Son,Trust Benefciary 3apocai 100 sto�oo) -a�o,000a Robert E.Huggler,Son,Trust Beneficiary a3�co�ai as�m�a� �. -$10.000) �4d -$10,000) TOTAL(Also enter on line 7,Recapituiatian} $ uoknawn at aresent If mpre space is needed,use additionai sheets ot paper af the same s¢e. REV-ISi i Ex+{10-04) pennsylvania SCHEDULE H oecnarnenrovAeveNUe FUNERAL EXPENSES AND iNHERITANCE TA%RftURN ADMINISTRATIVE COSTS RESIOENT DE{EOENT ESTATE OF FILE NUMBER Erika S. Huggler 2612-0525 Decedant's debts must Ce reparted o�Schedule 7. ITEM NUMBEk DESCRtPTION AMOUNT a. fUNERAL EXPENSES: 1' Musseiman Funerel Home 7,24'i.87 z. Casket Spray from Hammaker's Flower Shop 267.12 a. ADMINtSTRATiVE COSTS: L Pereonal Represeotative Commissions: 3,000.00 Name(s}oP aersonat ttepresentauve{s} Ronald R. Huggfer, Robert E. Huqqier streec nddress Richard A. Huqgler c;ty See attached. s�ate�_zta Year(s)Commission Paid: To 8E PBid 2. Attomey Fees: 3,400.06 3. Family Exemption:([t decedent"s address is no[the same as claimanYs,atta�h explanaClon.) Claimant Street Addre5s City State_Zip, ftelationship tlf Gaimant to Decedenk 4. Prohate Fees: 343.00 �. Acc4untant rees: 6. Tax Return Preparer Fees: � Carlisle Sentinei(ForAdvertising Letters} 138.44 e. Cumbedand l aw Joumal(For Advertising Letters} 75.00 s. Fee to Easy Moves to clean out house and take property to auction 1,OOd.00 i o. Fee to Diller to trensport junk tp the junkyard 144.29 t t. TOTAt(Also enter on Line 9,Recapitulation) ; 15,56772 If more space is needed,use addikional sheets nf paper of the same size. REV-1512 EX+ (12-12) �pennsylvania SCHEDULE I DEPARTMENTOFREVENUE DEBTS OF DECEDENT, '""ERIT""�E'^"RE"'a" MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE Of FILE NUMBER Erika S. Huggler 2012-0525 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbureed mediwl expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Mortgage to Members tst on 15 Stephen Road,Camp Hill,PA 31,030.13 TOTAL(Aiso enter on Line 10, Recapitulation) $ 31,030.13 If more space is needed, insert additional sheets of the same size. REV-1513 EX+@(-10) . � pennsylvania SCHEDULE � INHERITANCE TN%RETURN BENEFICIARIES RE5IDENt OECEOENT ESTATE 4P: FILE NUMBER; Erika S. Hu Ier 2012-0525 REIATI�NSHIP TO DECEDENT AMOUNT QflSHARE NUMBER NAME ANB A6DRESS OF PERSON{S}RECEIVING FR6PERTY Do Nat 6ist Trustee(s} OF ESTHTE I 7AXABLE pISTR19UTI0N5[Include outnght spousal distributions and transfers under Sec.9iifi(aj{i.2}.) i. Michaef Rabert Huqgler Grarrdson $5,040.04 2. MatthewDavidHugg(er Grandson $5,dOp.00 3. Ronaid R.Huggier Son .33(totai-$10,q00) 4. Richard A.Huggler Son 33(tptal-$10,000) 5. Rabert E.Huggler Son 33(total-$10,000} fNTER DOLLAR AMOUNTS F0R pISTRSBUTIONS SHOWN ABOVE ON LINEB 15 THROUGH 16 OF REV�1500 COVER SHEET,AS APPROPRIATE. I= NON-TAXASIc DtSiRI8UTi4NS A, 570USAL DIS7RIBUTIONS UNDER SERION 91i3 FOR WHICN AN ELEQION 70 TAX IS NO7 TAKEN: 1, B. CHARITABLE AND GOVERNMENTAL�ISTRIBU7ION5: 1, T6TAl Of PART II-ENTER TOTAL NON-TAXABIE DISTRt8UT1QN5 ON L[NE 13 OF RE4-1500 COVER SHEEt $ If mare space is needed,use adtlitianal sheets of paper of the same size. _ _. ... . .. . ... . _ _ _.. LAW OFFICE YOFFE & YOFFE,P.C. 2 Lemoyne Drive,Suite 100 Lemoyne,PA 17043 NORMAN M. YOFFE(1929—2010) Telephone(7l7)343-1120 JEFFREY N. YOFFE Fax(717)303-5226 May 1, 2013 Office Of Register Of Wills Cumberland County Courthouse I Courthouse Square, Room 102 Carlisle, PA 17013 Re: Estate of Erika Selma Hueeler; 2012-00525, PA File No. 21-12-0525: Supplemental Inheritance T� Retutn Dear Interested person: Please file and process the enclosed supplemental inheritance taY return. In the enclosed envelope, return to me a time stamped copy of the first page of the return. Thank you. Sincerely, YOFFE & YOFFE, P.C. By // � G9 " effrey N. Yoffe jyoffe@verizon.net ,� �s� . i' ! sk: " . ���Y � �{� 1 �. . .y�. . . � �.,���.`. k� � �,. a F � {� '�a �LC�i�T'e::�� ` �� � = aF. !'�. . �� ����� �: r_?'i , .�.5 � ; '��i3 (�iflY 2 i 2I , , `s �` CLEFt; f' � j? ORr NAN� �!;"i _ CUMBERLA;� . pp = , — �F. — I! 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