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HomeMy WebLinkAbout02-0771PETITION FOR PROBATE and GRANT OF LETTERS Fstate of ~ rn • L4 ~ `~ also known asp ~~ ~ _ a~ey~eased. Social Securit v No. U - ~ (~ - `i The petition of the undersigned respectfully represents that: Four petitioner(s), whu isi are 18 years of age or older an the execut _ named in the last w~il} of the above decedent, dated J~GrC~-- ~~_. __ ~._ . 19 ~d codicil(s) dated _ „_ (state relevant circnmstanees, e.~. rcnnnciation, ~:ath i~l ;~xecu*or, etc.) l3ecendent was domiciled at death in ~ ,County, Penns lvani with r _ last fa oily or _ rincipal residen e at ~,~,~,1~-. 1 ~ r71~ - ~~ (list street, number and muncip ity) l~~,endent, ttlen ~~ years of age, died , ''~ .~, ~~ ~ ~~ , 19 , at 1 / r.r[~~ ~' v i Except as follows, deceden id not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: __ - - Deeendent at death owned property with estimated values as fcllows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: _ WHEREFORE, petitioners} respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters ~'.e5}~,~li-~'~"~ _ iies[amentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. J ~- x^ ~- ;o f To: Register of Wills for the J County of ~ uN-~'~~C(.~Gl in the Commonwealth of Pennsylvania OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1 ss COUNTY OF Ct~~~~~'-~-~-~~ ~~~.- The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) wi ll an truly administer the estate according to law. Sworn to or affirmed and subscribed ~~ rn before me this ~ day of --cur-. Oo3 ~ ti r~. Register ~_ 5bD. ~ 1°l c7~-_ 00 a L \t~ No. ~~I- D~-~1-1 1 Estate of s~ a ~y~~ m ~aNC~~A~ :~~ AKA \ >_r~ ~ ~~~~ Deceased J DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~Y~-~~h ~ ~~~ ~f~ ~ ~ , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated ~ " ! ~ -' ~ q ~ (o described therein be admitted to probate and filed of record as the last will of and Letters are hereby granted to -----~-- ohn ~ 'M.es~ 1 rye r- \ ~ Register of Wills ~ ~~ 4- (7~5 FEES ~Q - ~% CU Probate, Letters, Etc. ......... ~ "- ~ Short Certificates( ) .......... ~ ~ , OG Renunciation ................ $ : nv TOTAL $~7`'~ u0 Filed .. ~.~.r~.-.~.~ .~ ........ ....... . 3-3'-v3 lt~e~ 1 ~.. r~.~~~ r~.~~~^1J-~ 1 / ATT R,N,~,Y,,(~Sup. Ctl IB No o~~f lI ~ ~ -7~~-~y-~-l~l~l PHONE "r"!'S,~'I"Il~lr': 'T 4S li_LEGP~i_ TO ALTER THIS COPY OR '"L G~IfF'LICiaTi~_ EI ~I PFIG1'OSTAT OR PHOTOGRAPH. May 1, 2001 6 ~ {Y 4838"iC~9 ~ y June M. Landgraf Female 210-26-9984 April 30,2001 Apr.13,1918 Hegins, Penna. Messiah Village Cumberland Co. Upper Allen Twp. ,,-~;,.,; White Teacher NO Widowed 100 Mt. Allen Drive, Mechanicsburg, Pa. 17055 Claire E. Messimer Donna R.G. Buse Buse F.H., 145 N. Grant St., Palmyra, Pa. 17078 ,.;F,«: Acute M I Advanced Dementia, HTV XX James A. Tyndall __. _ ._ __ ., _. ._ J+ 108 Lowther St., Lemoyne, Pa. 17043 ~ ~ - . , •- J // ~ v~~'" 38-357. May 1, 2001 159 N. Railroad St., Palmyra, Pa. 17078 ~~~~,~ ~t~r ~ ~~. ~~~~~n~a~~~ ai ~a ~~i I, June M. Landgraf a/k!a June D. Landgraf (soc. sec # 210-26-9984) of Lebanon County, Pennsylvania, declare this to be my Will, and I revoke all prior Wills and Codicils that I have made. ARTICLE I All estate and inheritance taxes (including interest and penalties, if any), together with all administration expenses, payable in any jurisdiction by reason of my death (including those taxes and expenses payable with respect to assets which do not pass under this Will) shall be paid out of and charged generally against the principal of my residuary estate, without apportionment. I waive any right of reimbursement for, recovery of, or contribution toward the payment of those taxes and administration expenses. ARTICLE II A. I give all the tangible personal property that I own at my death, including any household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel, and other articles of household or personal use or ornament, to daughter, Claire E. Messimer (S.S.# 181-38-6225) ("my daughter"}, if my daughter is living on the thirtieth (30th} day after the date of my death, or, if my daughter is not then living, to my grandson, Brett E. Messimer if he is living on the thirtieth (30th) day after the date of my death; June M. Landgraf a!k/a une .Landgraf provided, however, that if my said grandson has not reached legal age under the law of the jurisdiction in which he is domiciled at the time set for distribution under this paragraph, then the person having legal custody of my said grandson (I) shall represent him in any division of the property, (ii) may give a binding receipt for and hold his share for his benefit, (iii) may sell any part or all of the share, and (iv) shall deliver the share or sale proceeds to and him before or when the he reaches legal age, all as that person considers advisable. B, All costs of safeguarding, insuring, packing, and storing my tangible personal property before its distribution and of delivering each item to the place of residence of the beneficiary of that item shall be deemed to be expenses of administration of my estate. ARTICLE III I give all my residuary estate to my daughter, if living on the thirtieth (30th) day after the date of my death, or if my daughter is not then living, I give all my residuary estate to my grandson, Brett E. Messimer (S.S. #171-64-8048), if living on the date of my death; except that if my said grandson has not yet attained the age of thirty (30) on the thirtieth (30th) day after the date of my death, I give my residuary estate instead to the trustee designated in Article VII hereof, as trustee, to be held as a separate trust n_imed for him in tiwhich his ir_terest is indefeasibly vested and administered as provided in Article IV of this Will. ARTICLE IV The trust, if any, created under Article III shall be administered as follows: A. Commencing as of the date of my death and during the life of my grandson, the trustees shall distribute to him so much of the net income and principal of the trust named for him, -2 June M. Landgraf a/k!a J D. andgraf even to the extent of exhausting principal, as the trustee from time to time believes desirable (I) for the health, support and reasonable comfort, education, best interests, and welfare; (ii) to permit my grandson to enter into or engage in a business or profession in which the trustee believes he has reasonable prospects for success; and (iii) permit my him to make a reasonable down payment on a personal residence, in each case considering all circumstances and factors deemed pertinent by the trustee; provided, however, that any undistributed net income shall be accumulated and added to the principal of the trust, as from time to time determined by the trustee. B. At or after the date of my death, the trustee shall also distribute to my grandson if he has reached the age of twenty-six (26) years, such amounts of the principal of the trust named for him, even to the extent of exhausting principal, as he may from time to time request by written instrument delivered to the trustee during the life of my grandson, but until such time at or after the date of my death as my grandchild has reached the age of thirty (30) years, he may not request more than one- half in value of the principal of the trust determined as of the date he reaches the age of twenty-six (26) years or the date of my death, whichever is later. For purposes of this subparagraph, the fair market value of the property contributed to the trust after the time when my grandson is fist permitted to exercise the withdrawal right granted under this subparagraph shall be added to the value of the trust for purposes of calculating the withdrawal amount as if it were received immediately before that time. C. Upon the death of my grandson before withdrawal of the entire balance of the trust, or on the date of my death if that occurs after the death of my grandson, the principal of the trust shall be distributed as follows: -3- ne M. Landgraf a/k/a June .Lan graf (1) If my grandson is living on the date of my death, to such one or more persons living at the death of my grandson or thereafter born who are descendants of mine, or who at any time were married to a descendant of mine, as my grandson may appoint by Will specifically referring to this power of appointment; (2) In default of the effective appointment, to the then living descendants of my grandson, ~ stir es, or, if none, as set forth in the following subparagraph (3); (3) In default of any such descendants , I give the balance of the trust estate to the Lebanon County Humane Society, 150 North Ramona Road„ Myerstown, Pennsylvania, 17067, for its general uses and purposes. (4) Despite the preceding provisions of this instrument, the trustee may elect to distribute any property otherwise distributable under clause (2) of subparagraph C of this Article to a descendant of my grandson who has not reached the age of twenty-five (25) years and may retain the property for that beneficiary in a separate trust named for such descendant, to be distributed to the beneficiary when he or she reaches the age of twenty-five (25) years, or before then if the trustee so elects. The trustee shall apply as much of the net income and principal truss. so retained as the trustee believes desirable for the health, support and reasonable comfort, education, best interests and welfare of the beneficiary for whom the trust is named considering all circumstances and factors deemed pertinent by the trustee. Any undistributed net income shall be accumulated and added to principal, as from time to time determined by the trustee. If the beneficiary for whom the trust is named dies before -4- une M. Landgraf a/kla June .Lan raf complete distribution of the trust, the remaining net income and principal of the trust shall be distributed to the beneficiary's estate. ARTICLE V The provisions of this Article shall apply to each trust held under this instrument and paragraph "H" of this Article shall also apply to all other dispositions under this instrument: A. If at any time a beneficiary eligible to receive net income or principal distributions is under legal disability, or in the opinion of the Trustee is incapable of properly managing his or her financial affairs, then the Trustee may make those distributions directly to the beneficiary, to a lawful guardian of the beneficiary, or to a custodian selected by the Trustee for the beneficiary under a Uniform Transfers to Minors Act or similar applicable law, or may otherwise expend the amounts to be distributed for the benefit of the beneficiary in such manner as the Trustee considers advisable. As used throughout this instrument, the term "lawful guardian" shall mean successively in the order named (I) the court-appointed guardian of the estate, (ii) either parent, or (iii) the individual having personal custody (whether or not acourt-appointed guardian) where no guardian of the estate has been appointed. B. Except as otherwise provided in this instrument, all income accrued or undistributed at the termination of any interest shall be treated as if it had accrued or been received immediately after that termination. C. Among the circumstances and factors to be considered by the Trustee in determining whether to make discretionary distributions of net income or principal to a beneficiary are the other income and assets known to the Trustee to be available to that beneficiary and the advisability of -5- une M. Landgra a/k/a June . L dgraf supplementing such income or assets. As used throughout this instrument, the term "education" includes, but is not limited to, private schooling at the elementary and secondary school level, college, graduate and professional education, and specialized or vocational training. D. Except as otherwise provided by law, no power of appointment or power of withdrawal shall be subject to involuntary exercise, and no interest of any beneficiary shall be subject to anticipation, to claims for alimony or support, to voluntary transfer without the written consent of the Trustee, ar to involuntary transfer in any event. E. Any trust principal or net income as to which a power of appointment is exercised shall be distributed to the appointee or appointees upon such conditions and estates, in such manner (in trust or otherwise), with such powers, in such amounts or proportions, and at such time or times (but not beyond the period permitted by any applicable rule of law relating to perpetuities) as the holder of the power may specify in the instrument exercising the power. In determining whether a testamentary power of appointment has been exercised, the Trustee may rely on a Will admitted to probate in any jurisdiction as the Will of the holder of the power or may assume the holder left no Will in the absence of actual knowledge of one within three (3) months after the holder's death. F. If at any time the 'T'rustee shall determine that the trust is of a size that is no longer economical to administer, the Trustee, without further responsibility, may (but need not) distribute the trust to the beneficiary for whom the trust is named. G. Notwithstanding any other provision of this instrument, at the end of twenty-one (21) years after the death of the last to die of myself and all descendants of mine who are living at my ~~ -6- Tune M. Landgraf a/k/a Ju D. L ndgraf death, the Trustee shall distribute the principal and all accrued or undistributed net income of the trust to the beneficiary for whom the trust is named. H. For purposes of determining who is a descendant of mine or of any other person: (1) Legal adoption before the person adopted reached the age of twenty-one (21) years shall be the equivalent in all respects to blood relationship; and (2) A person born out of wedlock and those claiming through that person shall be deemed to be descendants (I) of the natural mother and her ancestors, and (ii) if the natural father acknowledges paternity, of the natural father and his ancestors, in each case unless a decree of adoption terminates such natural parent's parental rights. ARTICLE VI A. The Trustee shall have the following powers with respect to each trust held under this instrument, exercisable in the discretion of the Trustee: (1) To retain for any period of time without limitation, and without liability for loss or depreciation in value, any property transferred to the Trustee, including partnership interests (whether general, special, or limited), even though the Trustee could not properly purchase the property as a trust investment and though its retention might violate principles of investment diversification; (2} To sell at public or private sale, wholly or partly for cash or on credit, contract to sell, grant or exercise options to buy, convey, transfer, exchange, or lease (for a term within or extending beyond the term of the trust) any real or personal property of the trust, and to partition, dedicate, grant easements in or over, subdivide, improve, and remodel, -7- une M. Landgraf a/k/a June Lan raf repair, or raze improvements on any real property of the trust, and in general to deal otherwise with the trust property in such manner, for such prices, and on such terms and conditions as any individual might do as outright owner of the property; (3) To borrow money at interest rates then prevailing from any individual, bank, or other source, irrespective of whether any such individual or bank is then acting as Trustee, and to create security interests in the trust property by mortgage, pledge, or otherwise; (4) To invest in bonds, common or preferred stocks, notes, real estate mortgages, common trust funds, shares of regulated investment companies, currencies, partnership interests (whether general, special, or limited), or other securities or property, real or personal, domestic or foreign, including partial interests, such as life estate, term or remainder interests, without being limited by any statute or rule of law governing investments by trustees; (5) To make allocations, divisions, and distributions of trust property in cash or in kind, or partly in each; to allocate different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries or separate trusts, without liability for, or obligation to make compensating adjustments by reason of, disproportionate allocations of unrealized gain for federal income tax purposes; and to determine the value of any property so allocated, divided, or distributed; (6) To exercise in person or by general or limited proxy all voting and other rights, powers, and privileges and to take all steps to realize all benefits with respect to stocks or other securities; and to enter into or oppose, alone or with others, voting trusts, mergers, -8- une M. Landgraf a/k/a June .Land of consolidations, foreclosures, liquidations, reorganizations, or other changes in the financial structure of any corporation; (7) To cause any security or other property to be held, without disclosure of any fiduciary relationship, in the name of the Trustee, in the name of a nominee, or in unregistered form; (8) To pay all expenses incurred in the administration of the trust, including reasonable compensation to any Trustee, and to employ or appoint and pay reasonable compensation to accountants, depositaries, investment counsel, attorneys, attorneys-in-fact, and agents (with or without discretionary powers); (9) To deal with the fiduciary or fiduciaries of any other trust or estate, even though the Trustee is also the fiduciary or one of the fiduciaries of the other trust or estate; (10) To compromise or abandon any claim in favor of or against the trust; (11) To lend money to the personal representative of my estate and to purchase property from the personal representative of either estate and retain it for any period of time without limitation, and without liability for loss or depreciation in value, notwithstanding any risk, unproductivity, or lack of diversification; (12) To commingle for investment purposes the property of the trust with the property of any other trust held hereunder allocating to each trust an undivided interest in the commingled property; -9 .Tune M. Landgraf a/k/a J e D andgraf (13) To receive any property, real or personal, to be added to the trust by lifetime or testamentary transfer or otherwise (if the Trustee consents in writing, from any other person); (14) To execute instruments of any kind, including instruments containing covenants and warranties binding upon and creating a charge against the trust property and containing provisions excluding personal liability; and (15) To perform all other acts necessary for the proper management, investment, and distribution of the trust property. B. The powers granted in this Article shall be in addition to those granted by law and may be exercised even after termination of all trusts hereunder until actual distribution of all trust principal, but not beyond the period permitted by any applicable rule of law relating to perpetuities. C. The Trustee's exercise or nonexercise of powers and discretions in good faith shall be conclusive on all persons. No person paying money or delivering property to any Trustee hereunder shall be required or privileged to see to its application. The certificate of the Trustee that the Trustee is acting incompliance with this instrument shall fully protect all persons dealing with a trustee. D. This instrument and all dispositions hereunder shall be governed by and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. E. The compensation of a corporate Trustee, if applicable, shall be in accordance with its published schedule of fees as in effect at the time the services are rendered. Except with respect -10 June M. Landgraf a/k/a June D. ndg f to the trust named for my spouse, such compensation may be charged to principal or to income or partly to each in the discretion of the corporate Trustee. ARTICLE VII A. Any Trustee may resign at any time by giving prior written notice to the beneficiary or beneficiaries to whom the current trust income may or must then be distributed. B. On my death, my son-in-law, John E. Messimer (S.S.#167-40-1593) as Trustee of each trust held under the Will. If my said son-in-law fails or ceases to act as Trustee for any reason, I name Lebanon Valley National Bank as Trustee. If my corporate Trustee appointed as hereinafter provided ceases to act as Trustee hereunder for any reason, the person or persons indicated in paragraph "F" of this Article shall, by written instrument, appoint any bank or trust company, within or outside the Commonwealth of Pennsylvania, as successor Trustee. C. The person or persons indicated in paragraph "F" of this Article may at any time, by written instrument, approve the accounts of the Trustee with the same effect as if the accounts had been approved by a court having jurisdiction of the subject matter and of all necessary parties. D. If any corporate Trustee designated to act or at any time acting hereunder is merged with or transfers substantially all of its assets to another corporation, or is in any other manner reorganized or reincorporated, the resulting or transferee corporation shall become trustee in place of its corporate predecessor. E. As often as the Trustee shall deem such action to be advantageous to the trusts or to any beneficiary, the Trustee may, by written instrument, resign and appoint as substitute trustee with respect to all or any part of the trust principal, including property as to which the Trustee cannot act, -11- une M. Landgraf a/ c/a June D. ndgr any person , or any bank or trust company, within or outside the Commonwealth of Pennsylvania. The substitute trustee shall have all of the title, powers, and discretion of the original Trustee, but shall exercise the same under the supervision of the resigning Trustee, who shall act as adviser to the substitute trustee. The adviser may at any time remove the substitute trustee by written instrument delivered to the substitute trustee. Upon the removal or resignation of the substitute trustee, the adviser may resume the office of Trustee or may continue to act as adviser and appoint another substitute trustee. Any adviser may receive reasonable compensation for services as adviser. F. A successor trustee may be appointed pursuant to paragraph "B" of this Article and the accounts of the Trustee may be approved pursuant to paragraph "C" of this Article by the current income beneficiary of such trust. If any person so entitled to act is then under legal disability, the instrument of appointment or approval may be signed by the lawful guardian of such person on his or her behalf. G. The incumbent Trustee shall have all of the title, powers, and discretion granted to the original Trustee, without court order or act of transfer. No successor trustee shall be personally liable for any act or failure to act of a predecessor trustee. With the approval of the person or persons indicated in paragraph "F" of this Article who may approve the accounts of the Trustee, a successor Trustee may accept the account furnished, if any, and the property delivered by or for a predecessor trustee without liability for so doing, and such acceptance shall be a full and complete discharge to the predecessor trustee. -1 June M. Landgraf a/k/a June .Lan graf ARTICLE VIII A. I name my daughter, CLAIRE E. MESSIMER as Executrix of this Will. If my daughter fails or ceases to act as Executrix hereunder, then I name my son-in-law, JOHN E. MESSIMER as Executor. If my said son-in-law fails or ceases to act as Executor for any reason, then I name LEBANON VALLEY NATIONAL BANK, as Executor hereunder. B. In addition to all powers granted by law, my Executor shall have all the powers and discretion with respect to my estate during administration that are set forth or referred to with respect to the Trustee hereunder (including the power to sell real or personal property at public or private sales for any purpose and to hold title to property in the name of a nominee), to be exercised without court order. I signed this Will on ~~~z~ , /~ , 1996. ~. June M. Landgraf On the date last above written, we saw JUNE M. LANDGRAF, in our presence, sign the foregoing instrument at its end. She then declared it to be her Will and requested us to act as witnesses to it. We then, in her presence and in the presence of each other, signed our names as attesting wi esses, believing her at all times herein mentioned to be of sound mind and memory and not tin der con tr i t of any kind. residing at IJ ~~~ 1 ~ 03 3 ' d/~ ~ ~~- residing at ~/u /~ -13- COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS: We, JUNE M. LANDGRAF, JEFFREY A. KEITER and ANNETTE K. SATTAZAHN, Testatrix and witnesses, respectively, whose names are signed to the attached and 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 purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses and that to the best of his/her knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. e to i Wi Witness Subscribed and sworn to and acknowledged before me by JUNE LANDGRAF, the Testatrix, and subscribed and sworn to before me by JEFFREY A. KEITER and ANNETTE K. SATTAZAHN, witnesses, on ~y-c.~,, ~ 3 , 1996. ~ ~ ""`~~~~ ~..~_-~ ~ ~ ,Z __ _ No ary Public n:~~- :~~ Ru(h E. Jui •, ' c;«n; Public Oemy Trrp., ~auphin County My Commission Expires Sept. 2, 1996 -14- RENUNCIATION In Re Estate of ~~ vL'~-.~`11 deceased. To the Register of Wills of ~ ~1~- ~~~ ' 9 County, Pennsylvania. The undersigned (~iC'ti~1~DC~ ~~~~b~'~'rt u CJ-~'~ ~~~r \%~ of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters be issued to ~ l~ n ~,~ 1 I ~ .1~~ 1 I~R~ , WITNESS ~'~~ hand this ~~day of ~~~- , ,I~ad~ (Signatur ~a~~ A dress) (Signature) (Address) (Signature) (Address) BUREAU OF TND/VTDUAL TAXES TNHERTTAHCE TAX DTVTSZON DEPT. 280601 HARRTSBURG, PA 17128-0601 CONHONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAISENENT, ALLONANCE OR D~SALLONANCE OF DEDUCT/ONS AND ASSESSHENT OF TAX NEIL E HENDERSHOT ESQ GOLDBERG ETAL PO BOX 1268 HBG ~_~ C? DATE 05-01-2004 .... ~v 1S ESTATE OF LANDGRAF DATE OF DEATH 04-$0-2001 FILE NUNBER 21 02-0771 '04 FEB 27 P1 :O~:)UNTY CUHBERLAHD ACN 101 REV-164? EX AFP JUNE N Amount Rem'i tted HAKE CHECK PAYABL£ AND RENZT PAYNENT TO: REGISTER OF NILLS CUHllERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG THIS LINE ~ RETA]:N LONER PORTION FOR YOUR RECORDS REV-1547 EX AFP (01-03) NOTZCE OF INHERITANCE TAX APPRA/SENENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCT/ONS AND ASSESSNENT OF TAX ESTATE OF LANDGRAF JUNE HFZLE NO. 21 02-0771 ACN 101 DATE 0:5-01-2004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVAT]:ON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate {Schedule A) (1) 2. Stocks end Bonds (Schedule B) {2) $. Closely Held Stock/Partnership ~nterest (Schedule C} {$) ~. Nortgages/Notes Receivable {Schedule D) (~) 6. Cash/Bank Deposits/Nisc. Personal Property (Schedule E} (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgege Liabilities/Liens (Schedule 1) (10) 11. Total Deductions 12. Net Value of Tax Re~urn 15. 1~. Charitable/Governmental Bequests; Non-elec*ed 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax .00 ,00 .00 .00 .00 .00 .00 (8) 287.61 .00 NOTE: To insure proper credit to your account, submit the upper portion of ~his form with your tax payment. NOTE: .0O (11) 287. &l (12) 287.61- (15) .00 (1~) 287.61- Zf an assessment ~as lssued previously, lines 1~, 15 and/or 16, 17, 18 and 19 reflect f/gures that /nclude the total of ALL returns assessed to date. will ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ASSESSHENT OF TAX: 16. Aeount of Line lq at Spouse1 rate 16. Amount of Line lq taxable mt Lineal/Class A rate 17. Amount of Line 1~ at Sibling rate 18. Amount of Line 1~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYNENT RECE/PT DISCOUNT (+) DATE NUNBER ]:NTEREST/PEN PAID (- AHOUNT PAID I TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 ( IF TOTAL DUE IS LESS THAN $1~ NO PAYNENT IS REgUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~ YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTZONS.)_.~ (lr~) .00 X O0 = .00 (16), .00 X 045 = .00 (17), . O0 X 12 = . O0 (18), .00 X 15 = .00 (19)= . O0 OFFICIAL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT REV-15oo EX +(6-00) CAPB HpRL EplO CRAC KOTK ES FILE NUMBER D E C E D E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Land raf June M. DATE OF DEATH (MM-DD-YEAR) 21-02-0771 NUMBER COUNTY CODE YEAR SOCIAL SECURITY NUMBER 210-26-9984 THIS RETURN MUST BE AlED IN DUPUCATE WITH THE DATE OF BIRTH (MM-DD-YEAR) L INITIAl. CAL REGISTER OF WILLS I YN t None X 1. Original Return 4. Limited Estate X 6. Decedent Died Testate (Attach copy of Will) o 9. L1tfgatlon Proceeds Received Supplemental Return Future Interest CompromIse (date of death after 12-12-82) 3 dillte of deillth . RemaInder Return prior to 12-13-82) S. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes Z. 4a. 7. o Decedent MaintaIned a Living Trust (Attach copy of Trust) Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) tiE E:I.~Nll!!! 1" COMPLETE MAILING ADDRESS o 010. 11. ElectIon to tax under Sec. 9113(A) (Attach Sch 0) C P o 0 R N R D E E S N T NAME Neil E. Hendershot, Es uire FIRM NAME (If Applicable) Goldber , Katzman & Shi man, P.C. TELEPHONE NUMBER 320 Market Street P.O. Box 1268 Harrisburg, PA 17108-1268 R E C A P I T U L A T I o N 1. Real Estate (Schedule A) (1) None Z. Stocks and Bonds (Schedule B) (Z) None 3. Closely Held Corporation, Partnership or (3) None Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) (4) None S. Cash, Bank Deposits & Miscellaneous Personal Property (5) - 0 ~ (Schedule E) 6. Jointly Owned Property (SChedule F) (6) None o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses & Administra.ive Costs (Schedule H) (9) 287.61 10. Debts of Decedent, Mortgage Liabil~i.s, & Liens (SChedule I) (10) None 11. Total Deductions (total Lines 9 & 10) (11) lZ. Net Value 01 Estale (Line 8 minus Line 11) (IZ) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Sub'eel to Tax (Line 12 minus Line 13) (14) (287.61) OFFICIAL USE ONLY 0.00 287.61 (287.61) C o M T P A V X A T I o N SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rale, or transfers under Sec. 9116(aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due ZOo (15) (16) (17) (18) (19) 0.00 0.00 0.00 0.00 0.00 x X X X .0 0 .0 45 .12 .15 (287.61) Copyright (c) 2000 form software only The Lackner Group, tnc. Form REV..1SOO EX (Rev. 6-00) becedent's Complete Address: STREET ADDRESS Messiah Village 100 Mt. Allen Drive CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest!Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) .t. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a relund (4) S. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line S + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT fmmmmlmmllll!!lil!I!!lJ]J]!111!!1!. Ii:. .':':: :'::;: II.':, ,!!i!i!!!!!!i!!I!!mmmmll!II!!11Wllll!!1111111111!!jjlllljllll!JJlllllllllI1111111111111!!!!!!!!I!lfll!!!!!!::!!. !!!!:m!i!!!!i! !i!i!!!iii!ii!!!i!!iiii!i!!!! .',: ',:,:L:;;:;:;::;:; :;!;:;,,;:;:,::i!!::!!!::!!!!!:!:!:::!!::!:::~;::;;:,:.:. :!:!!:!!!!:!!!!!!!l!~!! !!W!ii)!!! !j;; . . ..PLEASEANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use Of income of the property transferred; . . . . . . ~ ~Xi b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or. . . d. receive the promise for life of either payments, benefits or care? . 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? . 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 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. 0.00 0.00 0.00 0.00 0.00 o o o l:!l l:!l l:!l Under penalties of perJury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of rrrrJ Knowledge and. belle~, it Is true, correct and complete. Declaration of preparer other than the personal representative Is based on all Jn~ormatJon of which preparer has any knowledge. 51 NATURE OF PERSON RESPONSIBLE FOR FILING RETURN John E. Mess imer DATE P.O. Box 139 --Lem~--e-,hPA---i7043---_h--------_h----h__h- I-g. CJ'f PRESENTATIVE Goldberg, Katzman & Shipman, P. c. ~1~~~-i1: - .s-~r~-i 7i6-~? 1:2"~r- _~??!l_ - - - - - - - - -- For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (iJ]. 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% [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 twenty-one 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% [72 P.S. 9116 (a) (1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(aXll]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)J. 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. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1 500 EX (Rev. 6~OO) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT EST ATE OF FILE NUMBER June M. Landgraf SS# 210-26-9984 04/30/2001 21-02-0771 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 Scheclule F. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ITEM NUMBER 1 DESCRIPTION Estate was opened for litigation purposes. Estate will not proceed with such action. VALUE AT DATE OF DEATH 0.00 TOTAL (Also enter on line 5, Recapitulation) SO. 00 (It more space is needed, insert additional sheets of the same size) copyright (c) 199610rm software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) , , REV-1511 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCETA;)( RETURN RESIDENT DECEDENT SCHEDULE H FUNERAl EXPENSES & ADMINISTRATIVE COSTS ESTATE OF June M. Landgraf SS# 210-26-9984 04/30/2001 FILE NUMBER 21-02-0771 Debts of dececlent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES, AMOUNT 1. ADMINISTRATIVE COSTS, Personal Representative's Commissions Name of Personal Representative(s} Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip B. Year(s) Commission Paid, 2. Attorney's Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Stale Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 75.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Register of Wills, Cumblerand County filing fee for Return 10.00 2 Register of Wills, Cumberland County filing fee for Inventory 10.00 3 Cumberland Law Jounral - estate notice advertisement fee 75.00 4 Patriot News - estate notice advertisement fee 117.61 TOTAL (Also enl., on line 9, R.cap~uialion) $ 287.61 (If more space is needed, insert additional sheets of the same size) Copyrlght(c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1~97) .,,,> \,1 Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters , ' , . [,~/"~A .;...~ u " , ",t' < <,'''- -, 10 . :. 1,'" 'i ,", ' ,~ "\ . ,0 .. r I,,~.' ~\ : ~I:.~~ /S"Y'"~\ ~.. .1 ':','. ,1., ,~.: \ , '. ,'l . \~.,"', i')' t: <..1 ' ..'*~\.,. "~'A; .... '1 .~ ........~"'.,~.... ,i .... .'-' .', . tA .........~.... ',...- :\". .~ ~ 'JI) \'\ ~,., " ~. II"'" No. 2002-00771 PA No. 21-02-0771 ESTATE OF LANDGRAF JUNE M \LAbl, ~lKbl, MlUUL~) a/k/a LANDGRAF JUNE D Late of UPPER ALLEN TOWNSHIP LUM~~KLm~u CUUN1Yr WHEREAS, on dated March the 31st 13th 1996 Deceased Social Security No. 210-26-9984 day of March 2003 an instrument was admitted to probate as the last will of LANDGRAF JUNE M (LAbl, ~lKbl, MlUULb) a/k/a LANDGRAF JUNE D late of UPPER ALLEN TOWNSHIP CUMBERLAND County, who died on the 30th day of April 2001 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, DONNA M. OTTO , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to MESSIMER JOHN E who has duly qualified as Executor (rix) and has agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, of my Office the 31st day I have hereunto set my hand and affixed the seal of March 2003, ~~.m ~\V*~F 'i'~1-~'U".-k \ eglste Ol 1, ~t1 **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) ---- W1[LL OF JUNE Mo LANDGRAF I, June M. Landgraf a!kIa June D. Landgraf (soc. sec # 210-26-9984) of Lebanon County, Pennsylvania, declare this to be my Will, and I revoke all prior Wills and Codicils that I have made. ARTICLE I All estate and inheritance taxes (including interest and penalties, if any), together with all administration expenses, payable in any jurisdiction by reason of my death (including those taxes and expenses payable with respect to assets which do not pass under this Will) shall be paid out of and charged generally against the principal of my residuary estate, without apportionment. I waive any right of reimbursement for, recovery of, or contribution toward the payment of those taxes and administration expenses. ARTICLE II A. I give all the tangilJ,le personal property that I own at my death, including any household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel, and other articles of household or personal use or ornament. to daughter, Claire E. Messimer (8.8.# 181-38-6225) ("my daughter"), if my daughter is living on the thirtieth (30th) day after the date of my death, or, if my daughter is not then living, to my grandson, Brett E. Messimer ifhe is living on the tlllrtieth (30th) day after the date of my death; provided, however, that if my said grandson has not reached legal age under the law of the jurisdiction in which he is domiciled at the time set for distribution under this paragraph, then the person having legal custody of my said grandson (I) shall represent him in any division of the property, (ii) may give a binding receipt for and hold his share for his benefit, (iii) may sell any part or all of the share, and (iv) shall deliver the share or sale proceeds to and him before or when the he reaches legal age, all as that person considers advisable. B. All costs of safeguarding, insuring, packing, and storing my tangible personal property before its distribution and of delivering each item to the place of residence of the beneficiary of that item shall be deemed to be expenses of administration of my estate. ARTICLE III I give all my residuary estate to my daughter, if living on the thirtieth (30th) day after the date of my death, or if my daughter is not then living, I give all my residuary estate to my grandson, Brett E. Messimer (S.S. #171-64-8048), if living on the date of my death; except that if my said grandson has not yet attained the age of thirty (30) on the thirtieth (30th) day after the date afmy death, I give my residuary estate instead to the trustee designated in Article VII hereof, as trustee, to be held as a separate trust named for him in which his interest is indefeasibly vested and administered as provided in Article IV of this Will. ARTICLE IV The trust, if any, created under Article III shall be administered as follows: A. Commencing as of the date of my death and during the life of my grandson, the trustees shall distribute to him so much of the net income and principal of the trust named for him, a /~ p) h: ~~ ~171i-n' -20June M. Landg&'falkla J D. andgraf even to the extent of exhausting principal, as the trustee from time to time believes desirable (1) for the health, support and reasonable comfort, education, best interests, and welfare; (ii) to pennit my grandson to enter into or engage in a business or profession in which the trustee believes he has reasonable prospects for success; and (iii) pennit my him to mal(e a reasonable down payment on a personal residence, in each case considering all circumstances and factors deemed pertinent by the trustee; provided, however, that any undistributed net income shall be accwnulated and added to the principal of the trust, as from time to time determined by the trustee. B. At or after the date of my death, the trustee shall also distribute to my grandson ifhe has reached the age of twenty-six (26) years, such amounts of the principal of the trust named for him, even to the extent of exhausting principal, as he may from time to time request by written instrument delivered to the trustee during the life of my grandson, but until such time at or after the date of my death as my grandchild has reached the age ofthirty (30) years, he may not request more than one- half in value of the principal of the trust determined as of the date he reaches the age of twenty-six (26) years or the date of my death, whichever is later. For purposes of this subparagraph, the fair market value of the property contributed to the trust after the time when my grandson is fist permitted to exercise the withdrawal right granted under this subparagraph shall be added to the value of the trust for purposes of calculating the withdrawal amount as if it were received immediately before that time. C. Upon the death of my grandson before withdrawal of the entire balance of the trust. or on the date of my death if that occurs after the death of my grandson, the principal of the tmst shall be distributed as follows: I -3- "~'.~:"""~.' ."...'.,.. --''''~'.,''-'''^'''~-- ~. ~ I~IHI. (I) If-my grandson is living on the date of my death, to such one or more persons living at the death of my grandson or thereafter born who are descendants of mine, or who at any time were married to a descendant of mine, as my grandson may appoint by Will specifically referring to this power of appointment; (2) In default of the effective appointment, to the then living descendants of my grandson, JW: stirpes, or, if none, as set forth in the. following subparagraph (3); (3) In default of any such descendants, I give the balance of the trust estate to the Lebanon County Humane Society, 150 North Ramona Road" Myerstown, Pennsylvania, 17067, for its general uses and purposes. (4) Despite the preceding provisions of this instrument, the trustee may elect to distribute any property otherwise distributable under clause (2) of subparagraph C of this Article to a descendant of my grandson who has not reached the age of twenty-five (25) years and may retain the property for that beneficiary in a separate trust named for such descendant, to be distributed to the beneficiary when he or she reaches the age of twenty-five (25) years, or before then if the trustee so elects. The trustee shall apply as much of the net income and principal trust so retained as the trustee believes desirable for the health, support , and reasonable comfort, education, best interests and welfare of the beneficiary for whom the trust is named considering all circumstances and factors deemed pertinent by the trustee. Any tmdistributed net income shall be accumulated and added to principal, as from time to time determined by the trustee. If the beneficiary for whom the trust is named dies before -4- ~ complete distribution of the trust, the remaining net income and principal of the trust shall . be distributed to the beneficiary's estate. ARTICLE V The provisions of this Article shall apply to each trust held under this instrument and paragraph "H" of this Article shall also apply to all other dispositions under this instrument: A. If at any time a beneficiary eligible to receive net income or principal distributions is under legal disability, or in the opinion of the Trustee is incapable of properly managing his or her financial affairs, then the Trustee may make those distributions directly to the beneficiary, to a lawful guardian of the beneficiary, or to a custodian selected by the Trustee for the beneficiary under a Uniform Transfers to Minors Act or similar applicable law, or may otherwise expend the amounts to be distributed for the benefit ofthe beneficiary in such manner as the Trustee considers advisable. As used throughout this instrument, the term "lawful guardian" shall mean successively in the order named (I) the court-appointed guardian of the estate, (ii) either parent, or (iii) the individual having personal custody (whether or not a court-appointed guardian) where no guardian of the estate has been appointed. B. Except as otherwise provided in this instrument, all income accrued or undistributed at the termination of any interest sllall be treated as if it had accrued or been received inunediately after that termination. c. Among the circumstances and factors to be considered by the Trustee in detennining whether to make discretionary distributions of net income or principal to a beneficiary are the other income and assets known to the Trustee to be available to that beneficiary and the advisability of jr:A/V1fl tin ~~/I #"jl{ -5- une M. Landgra a/k/a June . L dgraf ltlr .(n~ l .~_ ;:t ',;'-i;.--, .''.:~:, .,.c,,-,.-....- ,.,--.y....,-,< supplementing such inoome or assets. As used throughout this instrument, the term "education" includes, but is not limited to, private schooling at the elementary and secondary school level, college, graduate and professional education, and specialized or vocational training. D. Except as otherwise provided by law, no power of appointment or power of withdrawal shall be subject to involuntary exercise, and no interest of any beneficiary shall be subject to anticipation, to claims for alimony or support, to voluntary transfer without the written consent of the Trustee, or to involuntary transfer in any event. E. Any trust principal or net income as to which a power of appointment is exercised shall be distributed to the appointee or appointees upon such conditions and estates, in such manner (in trust or otherwise), with such powers, in such amounts or proportions, and at such time or times (but not beyond the period permitted by any applicable rule oflaw relating to perpetuities) as the holder of the power may specify in the instrument exercising the power. In determining whether a testamentary power of appointment has been exercised, the Trustee may rely on a Will admitted to probate in any jurisdiction as the Will of the holder of the power or may assume the holder left no Will in the absence of actual knowledge of one within three (3) months after the holder's death. F. If at any time the Trustee shall determine that the trust is of a size that is no longer economical to administer, the Truste~, without further responsibility, may (but need not) distribute the trust to the beneficiary for whom the trust is named. G. Notwithstanding any other provision of this instnunent, at the end of twenty-one (21) years after the death of the last to die of myself and all descendants of mine who are living at my e.//)~, 7l7'/~-7~ -6-/Tune M. LandgrafalkJa Ju D. L dgraf .... ;___~_1'::;:-~~._tt<mr'1~~~,~"~'r'_O~~'^,""'_~~._ "'-".i" ,..,-~~ ., ::, :.:- .~, ~r_l(I]IIi'[, ~.t' i ~:"';.j,o. ..,.- ,,- ,,~ '-' ,,~ . ~.,~ ,;"', ,~t,~.,...."", >0';--'-'" .'_ death, the Trustee shalt distribute the principal and all accrued or undistributed net income of the trust to the beneficiary for whom the trust is named, R F or purposes of determining who is a descendant of mine or of any other person: (I) Legal adoption before the person adopted reached the age of twenty-one (21) years shall be the equivalent in all respects to blood relationship; and (2) A person born out of wedlock and those claiming through that person shall be deemed to be descendants (1) of the natural mother and her ancestors, and (ii) if the natural father acknowledges paternity, of the natural father and his ancestors, in each case unless a decree of adoption terminates such natural parent's parental rights, ARTICLE VI A The Trustee shall have the following powers with respect to each trust held under this instrument, exercisable in the discretion ofthe Trustee: (I) To retain for any period of time without limitation, and without liability for loss or depreciation in value, any property transferred to the Trustee, including partnership interests (whether general, special, or limited), even though the Tmstee could not properly purchase the property as a trust investment and though its retention might violate principles of investment diversification; (2) To sell at public or private sale, wholly or partly for cash or on credit, contract to sell, grant or exercise options to buy, convey, transfer, exchange, or lease (for a term within or extending beyond the term of the trust) any real or personal property of the trust, and to partition, dedicate, grant easements in or over, subdivide, improve, and remodel, 9:;:/voPJrn ~~~ ~fi -7- une M. Landgraf alk/a June Lan af 1 1m II t~L 'r r I r r,t 'Ifni fQ "1r1r i n , . , p"... , .,,, ~,. ~.'.~ " ,,< "~~,. "~ repair, or raze improvements on any real property of the trust, and in general to deal otherwise with the trust property in such manner, for such prices, and on such terms and conditions as any individual might do as outright owner of the property; (3) To borrow money at interest rates then prevailing from any individual, bank, or other source, irrespective of whether any such individual or bank is then acting as Trustee, and to create security interests in the trust property by mortgage, pledge, or otherwise; (4) To invest in bonds, common or preferred stocks, notes, real estate mortgages, common trust funds, shares of regulated investment companies, currencies, partnership interests (whether general, special, or limited), or other securities or property, real or personal, domestic or foreign, including partial interests, such as life estate, term or remainder interests, without being limited by any statute or rule of law governing investments by trustees; (5) To make allocations, divisions, and distributions of trust property in cash or in kind, or partly in each; to allocate different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries or separate trusts, without liability for, or obligation to make compensating adjustments by reason of, disproportionate , allocations of unrealized gain for federal income tax purposes; and to determine the value of any property so allocated, divided, or distributed; (6) To exercise in person or by general or limited proxy all voting and other rights d ""I , powers, an pnVl eges and to take all steps to realize all benefits with respect to stocks orother securities; and to enter into or oppose, alone or with others, voting trusts, mergers, ~~~)h;z"~~fl??~ -8'- .,' une M. Landgraf a1k/a June "Land af i '..'.- , ~"'ll.'I''li!''1'''''~'~.''-'''~';''''"''''''' .",..""~,.,,.,....;,,;.,.hl'''''''''''''Tf''''lIlr'' ''''N"'.:_Jl~fn'm'~:''f'~~1\Iil1 consolidations, foreclosures, liquidations, reorganizations, or other changes in the financial . structure of any corporation; (7) To cause any security or other property to be held, without disclosure of any fiduciary relationship, in the name of the Trustee, in the name of a nominee, or in unregistered form; (8) To pay all expenses incurred in the administration of the trust, including reasonable compensation to any Trustee, and to employ or appoint and pay reasonable compensation to accountants, depositaries, investment counsel, attorneys, attorneys-in-fact, and agents (with or without discretionary powers); (9) To deal with the fiduciary or fiduciaries of any other trust or estate, even though the Trustee is also the fiduciary or one ofthe fiduciaries of the other trust or estate; (10) To compromise or abandon any claim in favor of or against the trust; (11 ) To lend money to the personal representative of my estate and to purchase property from the personal representative of either estate and retain it for any period of time without limitation, and without liability for loss or depreciation in value, notwithstanding any risk, unproductivity, or lack of diversification; (12) To commingle for investment purposes the property of the trust with the property of any other trust held hereunder allocating to each trust an undivided interest in the commingled property; ~~~~g~~~ -9 June M. Landgraf a/k/a J e D andgraf ...;..,;"",-"",-,;",:"" ,'.';' ,'.. ...-.j :; "\ . .....-,./,...,i':',~. .. ".~, "..,.j (13) TQ receive any property, real or personal, to be added to the trust by lifetime or testamentary transfer or otherwise (if the Trustee consents in writing, from any other person); (14) To execute instruments of any kind, including instruments containing covenants and warranties binding upon and creating a charge against the trust property and containing provisions excluding personal liability; and (15) To perform all other acts necessary for the proper management, investment, and distribution of the trust property. B. The powers granted in this Article shall be in addition to those granted by law and may be exercised even after termination of all trusts hereunder until actual distribution of all trust principal, but not beyond the period permitted by any applicable rule of law relating to perpetuities. C. The Trustee's exercise or nonexercise of powers and discretions in good faith shall be conclusive on all persons. No person paying money or delivering property to any Trustee hereunder shall be required or privileged to see to its application. The certificate of the Trustee that the Trustee is acting in compliance with this instrument shall fully protect all persons dealing with a trustee. D. This instrument and all dispositions hereunder shall be governed by and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. E. The compensation of a corporate Trustee, if applicable, shall be in accordance with its published schedule of fees as in effect at the time the services are rendered. Except with respect a -10 June M. Landgrafalk/a June D. I ~'~'~rJfi'fqn~"fiM"" "'~"'vJi...,..., .~,;,".".."" ,Cu,,, '''''''j 'f'''' ,-",:':';;;'-~j:, ~.~;"'-:,J~~'\:'"-_:"^': ,~-,"~,,j;; iw.l;u,~ to the trust named for my spouse, such compensation may be charged to principal or to income or . partly to each in the discretion of the corporate Trustee, ARTICLE VII A Any Trustee may resign at any time by giving prior written notice to the beneficiary or beneficiaries to whom the current trust income mayor must then be distributed, B. On my death, my son-in-law, John E. Messimer (8,8.#[67-40-[593) as Trustee of each trust held under the WilL If my said son-in-law fails or ceases to act as Trustee for any reason, I name Lebanon Valley National Bank as Trustee. If my corporate Trustee appointed as hereinafter provided ceases to act as Trustee hereunder for any reason, the person or persons indicated in paragraph "F" of this Article shall, by written instrument, appoint any bank or trust company, within or outside the Commonwealth of Pennsylvania, as successor Trustee. C. The person or persons indicated in paragraph "F" of this Article may at any time, by written instrument, approve the accounts of the Trustee with the same effect as if the accounts had been approved by a court having jurisdiction of the subject matter and of all necessary parties. D. If any corporate Trustee designated to act or at any time acting hereunder is merged with or transfers substantially all of its assets to another corporation, or is in any other manner reorganized or reincorporated, the r~sulting or transferee corporation shall become trustee in place of its corporate predecessor. E. As often as the Trustee shall deem such action to be advantageous to the trusts or to any beneficiary, the Trustee may, by written instrument, resign and appoint as substitute trustee with respect to all or any part of the tmst principal, including property as to which the Trustee cannot act. ~i~~P/7J7 ~~~~ -11- tIDe M. Landgraf a1Rfa June D, ndg .. ,;..d';;;~":"""jiP'''''"' 'i.'"'/t:'d1741{i'iltl~tt"-'f"T"'i:1~".'"'''~''''''r'i!ir "'i:I;"~'T 1'1['1"1 'I-j ", 'il"IOI""" p , l ':, i 'vi" n"1"t"\'!IiITJ any person, or any bank,or trust company, within or outside the Commonwealth of Pennsylvania. The substitute trustee shall have all of the title, powers, and discretion of the original Trustee, but shall exercise the same under the supervision of the resigning Trustee, who shall act as adviser to the substitute trustee. The adviser may at any time remove the substitute trustee by written instrument delivered to the substitute trustee. Upon the removal or resignation of the substitute trustee, the adviser may resume the office of Trustee or may continue to act as adviser and appoint another substitute trustee. Any adviser may receive reasonable compensation for services as adviser. F. A successor trustee may be appointed pursuant to paragraph "B" of this Article and the accounts of the Trustee may be approved pursuant to paragraph "c" of this Article by the current income beneficiary of such trust. If any person so entitled to act is then under legal disability, the instrument of appointment or approval may be signed by the lawful guardian of such person on his or her behalf. G. The incumbent Trustee shall have all of the title, powers, and discretion granted to the original Trustee, without court order or act of transfer. No successor trustee shall be personally liable for any act or failure to act of a predecessor trustee. With the approval of the person or persons indicated in paragraph "F" of this Article who may approve the accounts of the Trustee, a successor Trustee may accept the' account furnished, if any, and the property delivered by or for a predecessor trustee without liability for so doing, and such acceptance shall be a full and complete discharge to the predecessor trustee. -I ~..-'~.'.---"'~'- ,. ~~_"ln""i'"' ,~'~irf~~';,'n ,:'>;.' ~}:<;','~;:'Il~i&:;f1'_?t~~~r_l';~'+l'fd ""'v""rz ,~"j' 0rJ . ARTICLE VIII A. I name my daughter, CLAIRE E. MESSIMER as Executrix of this Will. If my daughter fails or ceases to act as Executrix hereunder, then I name my son-in-law, JOHN E. MESSIMER as Executor. Ifmy said son-in-law fails or ceases to act as Executor for any reason, then I name LEBANON V ALLEY NATIONAL BANK, as Executor hereunder. B. In addition to all powers granted by law, my Executor shall have all the powers and discretion with respect to my estate during administration that are set forth or referred to with respect to the Trustee hereunder (including the power to sell real or personal property at public or private sales for any purpose and to hold title to property in the name of a nominee), to be exercised without court order. I signed this Will on ~u. /3 ,1996. )h'~ n 7'l] ~/Y~//~ -/ une M. Landgraf On the date last above written, we saw JUNE M. LANDGRAF, in our presence, sign the foregoing instrument at its end. She then declared it to be her Will and requested us to act as witnesses to it. We then, in her presence and in the presence of each other, signed our names as attesting wi esses, believing her at all times herein mentioned to be of sound mind and memory and not tin der con t . t of any kind. residing at Jt~ I ~0~ J/o~~ , lfAWfifg.vV A;;//a 7 ~v '-J Jt /J. residing at if tL J1,,-<H"[/ r:~ . if -13- . -j,,~';''''.;.., t , COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN We, JUNE M. LANDGRAF, JEFFREY A. KEITER and ANNETTE K. SATTAZAHN, Testatrix and witnesses, respectively, whose names are signed to the attached and 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 purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses and that to the best ofhisfher knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ~~h.~cndf~ ~R ~ - Wi yi-q ~ (Jw>(d:/;r: J{ xt;~JL Witness Su?scribed and sworn to and acknowledged before me by JUNE LANDGRAF, the Testatrix, .,lt~auhscnbed and sworn to before me by JEFFREY A. KEITER and ANNETTE K. SA TT AZAHN, WItnesses; on 1'1\ tl.1rc..l... I? , 1996. .-'" ",,'" .[-Ltc1 No ary Public ;5 ~~C;ZJ ".,')) Ruth E. Jw:~ ~\'0~~1 Public Derr~(r.':'P., wauphin County My CommlS!i1Ofl Expires Sept 2, 1996 -14- I ~~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-06D1 CLAIRE E PO BOX 139 LEMOYNE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT ALLOWANCE OR DISALLOWANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REP-1548 EX ~FP (01-02) DATE 08-26-2002 ESTATE OF LANDGRAF JUNE DATE OF DEATH 04-30-2001 FILE NUMBER o?/-0.7- ~~!/ COUNTY CUMBERLA D ;__ SSN/DC 210-26-9984 ACN 01142732 Amount Remitted PA 17043 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 08-26-2002 ESTATE OF LANDGRAF JUNE DATE OF DEATH 04-30-2001 COUNTY CUMBERLAND FILE N0. S.S/D.C. N0. 210-26-9984 ACN 01142732 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT N0. 0031931332 TYPE OF ACCOUNT: C ) SAVINGS ( ~ CHECKING ( ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 06-13-1995 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 1,475.76 X 0.500 737.88 _ .00 737.88 X .15 110.68 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 09-03-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 110.68 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.92 TOTAL DUE 114.60 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) MESSIME"R PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed an the reverse side. -- Make check or manes order payable tc: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an ^Application for Refund of Pennsylvania Inheritance and Estate Tax^ [REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest tc the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal tc the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should he addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent CS%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as ycu would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (157 days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additional interest must be calculated. IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS JUNE M. LANDGRAF aka :CUMBERLAND COUNTY, PENNSYLVANIA JUNE D. LANDGRAF, :ORPHANS' COURT DIVISION Deceased : No. 2002-00771 CERTIFICATION OF NOTICE UNDER RULE 5.6(al Name of Decedent: June M Landgraf a/k/a June D Landg_raf deceased Date of Death: Apri130 2001 Will No. Admin. No. 2002-00771 To the Register: I certify that notice of estate administration required by Rule 5.6{a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on April 3, 2003: Claire E. Messimer P.O. Box 139, Lemoyne, PA 17043 Brett E. Messimer 118 Boller Avenue, Lemoyne, PA 17043 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A . Date Signature `-- ~ '~ Name Nei E Hendershot. Esquire Address Goldberg, Katzman & Shipman. P.C. P.O. Box 1268 Harrisburg PA 17108-1268 Telephone X717) 234-4161 Capacity: Personal Representative X Counsel for personal representative Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of June M. Landgraf also known as Deceased No. 20d'3; 00771 Date of Death April 30, 2001 Social Security No. 210-26-9984 Personal Representative(s) ofthe above Estate, deceased, verify that the items appearing in the fdk>vving inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date ofthe Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania exceptthatwhichappearsinamemorandumattheendofthisinventory. UWeverifythatthestatementsmadeinthislnventoryaretrue and correct. WVe urxierstand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Pe onal epresentative: Name of Attorney: Neil E. Hendershot, Esq. Jo ! 'mer, Executor I.D. No.: 23316 r J Address: Goldberg, Katzman & Shipman. P.C.. 320 Market Street. D t ~ " 7 ~U / P.O. Box 1268, Harrisburg, PA 1710&1268 Telephone: 717-234-4161 NOTE: TheMerrgrandtmdrealestateoulsideiheCommornn+eaflh dPennsylvania may, attheelection dthe personal represerdatiNe. incMxiethevaluedeach~, bulsuch figures should not be extended into the total of the Inventory. J ~~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: JUNE M. LANDGRAF Date of Death: Will No. 1 30. 2001 Admin. 2002-00771 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No X d. Copies of receipts, releases, joinders and approvals of formal or information accounts may be filed ~.vith the Clerk of the Orphans' ourt and may be att t i report. ` Date: d ~ ~ ~5r Signature Neil E. Hendershot, Esquire Goldberg, Katzman & Shipman, P.C. a.r, !°:~~ 320 Market Street. P.O. Box 1268 ~'' Harrisburg, PA 17108-1268 Telephone (717) 234-4161 ~~ === Capacity: Personal Representative ~ X Counsel for personal representative ~~ ~ ~- ~._ o , .- COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 NOTICE OF INHERITANCE TAX HARRISBURG, PA 17128-0601 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 E% AFP (01-037 ~` DATE 03-01-2004 ESTATE OF LANDGRAF JUNE M DATE OF DEATH 04-30-2001 FILE NUM8ER 21 02-0771 •04 ~.~g 27 !°~ ~ :{1 jOUNTY CUMBERLAND NEIL E HENDERSHOT ESQ ACN 101 GOLDBERG ETAL Amount Remitted PO BOX 1268 1~ _r; - -~t HBG PA 1710~;t;j, ~_, _ .~.~., ~A MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------- -------------------- ------------------------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LANDGRAF JUNE M FILE N0. 21 02-0771 ACN 101 DATE 03-01-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2l .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this fore with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (g) .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 287.61 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) 287.61 12. Net Value of Tax Return (12) 287.61- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax [14) 287.61- NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 00 00 00 X 15. Amount of Line 14 at Spousal rate (15) • = . 16. Amount of Line 14 taxable at Lineal/Class A rate (16) •00 X 045 . .00 17. Amount of Line 14 at Sibling rate (17) .00 X 12 .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 .00 19. Principal Tax Due (19 )= .00 r DATE I NUMBER I INTEREST/PEN PAID (-) I AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT'' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~~ 4