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HomeMy WebLinkAbout06-20-13 � 1505610140 REV-1500 EX �°,_,°, OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ty PO BOX 280601 2 1 1 3 0 0 1 4 Harrisbur9,PA 17128-0601 RESIDENli'DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDWYY Date of Birth MMDDYYI'Y 1 2 3 1 2 0 1 2 0 8 1 6 1 9 1 7 Decedent's Last Name Su�x Decedent's First Name MI C 0 0 V E R C L A R K C (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI C 0 0 V E R J A Y N E E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1.Original Return � 2.Supplemental Return � 3.Remainder Return(date of death prior to 12-13-82) � 4.Limited Estate � 4a.Future Interest Compromise(date of � 5. Federal Estate Tax Return Required death after 12-12-82) QX 6.Decedent Died Testate � 7.Decedent Maintained a Living Trust � 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) � 9.Litigation Proceeds Received � 10.Spousal Poverty Credit(date of death � 11.Election to tax under Sec.9113(A) befinreen 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone�umber � S U S A N H - C 0 N F A I R ? 1 7 7 � � 1 3`�8 3rn r�n � � c.` � � REGISTER 0 I�S p$E ONk� � � {-. ?s' t''-' � "`i t� _. :t tT1 � : t`��t First line of address � � � � � �;� �"7 C'� _.�., � �t -.-. 2 3 3 1 M A R K E T S T R E E T � � �', � __ �w�, Second line of address � � � �.'�� ��1 �► G'"t K�► City or Post Office State ZIP Code _ DATE FILED � � C A M P H I L L P A 1 ? 0 1 1 � Correspondent's e-mail address: SCONFAIRaREAGERADLERPC•COM Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT RE F PERSON RESP IBLE F FILING RETURN DATE � �� ADDR 201 D CKINSON AVENUE CAMP HILL PA 17011 SIGNATURE OF P�A��HER THAN REPRESENTATIVE � � �AT�� �`t�� � ADDRESS 2331 MARKET STREET CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610140 150561�140 � J 1505610240 REV-1500 EX DecedenYs Social Security Number �ecedent's Name: C L A R K C- C 0 0 V E R RECAPITULATION 1. Real Estate(Schedule A) . . . .. . .. . . . . . . . . .. . . . ... . . . . . ... . . . . . . . .. . . 1. • 2. Stocks and Bonds(Schedule B) . . . .. . . . . . . ... . . ... . . . . ..... . . .. . . .. . . 2. • 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. • 4. Mortgages and Notes Receivable(Schedule D) . . ... . . . . ... . . . .... . . .. . .. 4. 2 4 2 6 5 � . 0 0 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . .. . . 5. • 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . .. 6. • 7. Inter-Vivos Transfers 8 Miscellaneous N n-Probate Property (Schedule G) � Separate Billing Requested . . . .. . . 7. . 8. Total Gross Assets(total Lines 1 through 7) . . ... . . . . ... . . . . .. . . . . . . .. . 8. 2 4 2 6 5 0 . 0 � 9. Funeral Expenses and Administrative Costs(Schedule H) . .... . . . .. . . .. . . .. 9• 3 � � � • 0 0 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . ... . . . . . . . . 10. • 11. Total Deductions(total Lines 9 and 10) . . . . . . . . .. .. . . . . . . . . . . .. . . . . . . . 11. 3 � 0 � • � � 12. Net Value of Estate(Line 8 minus Line 11) . . .. . . .. .. . . . . .. . . . . . . . . .. . . 12. 2 3 9 6 5 � . � � 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . .. . . . . .. . . . . .. . . .. . 13. . 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . .. . . . . . .. . . . . . . .. 14. 2 3 9 6 5 � . 0 0 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or t�ansfers under Sec.9116 (a)(�.2)x.o0 2 3 9 6 5 0 . 0 O 15. O . 0 0 16. Amount of Line 14 taxable at lineal rate X.0 0 . � � �g, � . � 0 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 � 17. � . ❑ � 18. Amount of Line 14 taxable at collateral rate X.15 � • 0 0 1 g. � • � 0 19. TAX DUE . ... . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ... . . . . . .. . . . . . . . . . . . 19. 0 • 0 � 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610240 1505610240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 13 0014 DECEDENT'S NAME CLARK C. COOVER STREET ADDRESS 2D15 DICKINSON AVENUE _ : CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and Credits: �• Tax Due(Page 2,Line 19) (1) 0•0� 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0•0 0 3. Interest (3) 4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) p,p p 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0•0 0 , Make check payable to: REGISTER OF WILLS, AGENT , . . . . . ,. _ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred: ...................................................................... ❑ X� b. retain the right to designate who shall use the property transferred or its income; ............................... a a c. retain a reversionary interest;or ................................................................................................ ❑ 0 d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ X� 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ X❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116(1.2)[72 P.S.§9116(a)(1)J. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].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. REV-1507 EX+(6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES IN RES DENT DECEDE T N RECEIVABLE ESTATE OF FILE NUMBER CLARK C• COOVER 21 13 0014 All property jointty-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MORTGAGE TO 236 GREEN LANE, �LC FOR THE FACE AMOUNT OF #121,000 140,360•00 DATE OF MORTGAGE 9/21/11 AND RECORDED IN LEHIGH COUNTY AT : INSTRUMENT NUMBER 2011029292 2• PROMISSORY NOTE FOR 532 MCKENZIE STREET, YORK, SECURED TERM NOTE 45,900•00 BETWEEN DECEDENT AND KIRSCH & BURNS, LLC 3• PROMISSORY NOTE FOR 2514 BARKLEY LANE, HARRISBURG, SECURED TERM 56,390•00 . NOTE BETWEEN DECEDENT AND KIRSCH & BURNS, LLC TOTAL(Also enter on line 4,Recapitulation) Z 2 4 2,6 5 0•0 0 (If more space is needed,insert additional shee�of the same size) REV-1511 EX+(10-09) : pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER CLARK C• COOVER 21 13 0014 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2, AttomeyFees: REAGER & ADLER, PC 3,000•00 3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: 5 Aocountant Fees: 6. Tax Retum Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) � 3,0 0 0•0 0 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: : CLARK C• COOVER 21 13 0014 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal disVibutions and transfers under Sec.9116(a)(1.2).] 1. JAYNE E• COOVER Spousal 239,65�•00 2015 DICKINSON AVENUE CAMP HILL, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. a If more space is needed,use additional sheets of paper of the same size. ' shc(ddc)�ctr\wills\CooverC.Will • ' � • ' � ' R October 23,2001 LAST WILL AND TESTAME������ ��°°���� �}�` F��G���'�� t�� �:'��..�.� O`F . . .,,_.s �. . �.i,i� :Jijt�� t ��� L ��� f CLARK C. COOVER c���� �: I,CLARK C.COOVER,of Camp Hill,Cumberland Count9�'���:�; '�as�.��ng of sound and disposing mind,memory and understanding, do hereby make��$f�t�}N�c��t�my Last Will and Testament,hereby revoking any and a11 prior Wills and Codicils thereto by me at anytime heretofore made. 1. FAMTT.Y. 1.1 Identification of Familv. I declare that I am married to JAYNE E. COOVER and that there axe currently no children(as herein defined) of this marriage However, I have two (2) children from a previous marriage whose names are ROBERT C. COOVER and FREDERIC L. COOVER. 1.2 Definition of Fanaily Terms. As used in this Will,the term"my spouse" shall mean only JAYNE E. COOVER. As used in this Will, the tenns "my child" or "my : children" refers to all my natural children, adopted children, and stepchildren. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations,with the relationship of parent and child at each generation � deterniined by the definition of"children" set forth in this paragraph. Z. PAYMENT OF LTRTA ,F,XPFN�F� ANT1 D T�. 2.1 Descri�tion of Ex.�en� .. and D .ht�. I authorize my executor to pay all the expenses of(1)memorial service at my family's discretion; (2) the cremation of my remains, including the costs of intemment of my cremains in the Columbarium at Trinity Evangelical Lutheran Church, Camp Hill, Pennsylvania; and (3) the installation and inscription of a suitable marker. 3. SP , FT F,niTFST� I give and bequeath the real estate located in South Hampden Township, Cumberland County,Pennsylvania,which previously belonged to my father,F. � Leroy Coover, to my sons, ROBERT C. COOVER and FREDERIC L. COOVER, in . equal shares. Should ROBERT C. COOVER or FREDERIC L. COOVER predecease me, said real estate shall be distributed to my then surviving son. 4. DISPOSITION OF TAN YYRT.F.PF,RSnNAT,PRnPFRTV. 4.1 i nosition to SnoLSe. I give all of my tangible personal property of every kind and description, including, but not limited to, books, pictures, clothing, articles of household or personal use or adornment,.household furnishings and effects, and automotive vehicles and their accessories, but excluding any money, evidences of ��C y 1 Clark C. Coover shc(ddc)ktr\wills\CooverC.Will t • • � � ' ' 'October 23,2001 indebtedness,documents of title,and securities and property used in connection with the operation of any trade or business,to my spouse. 4.2 Alternative Disnosi ion. If my spouse does not survive me by more than sixty(60} days after the date of my death,and any of the hereinafter named persons survive me, I direct my executor to divide my tangible personal property into two parts. The first part sha.11 contain all items that my executor determines,to be of no present or future value or use to my beneficiaries. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction,or gift to any charity or person. The proceeds of any sale sha11 be added to my residuary esta.te. All property in the second part I give to my sons, ROBERT C. COOVER and FREDERIC L. COOVER who survive me, in substantially equal shares, to be divided among them as they shall agree. If no agreement is reached within (60) days after my death, all property in the second part shall be divided among ROBERT C. COOVER and FREDERIC L. COOVER in such manner as my executor shall direct. The decision of my executor shall be conclusive and binding on all persons interested in my estate. 5. DISPOSITION OF F,. ID ARY .STATF, 5.1 Disnosition to SnoLSe. All of the rest,residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description,wherever situated,to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), I give outright and absolutely to my spouse,JAYNE C. COOVER,if she survives me. 5.2 In the event my spouse is not living on the sixtieth (60) day after the date of my death,I leave all the rest,residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at the time of my death(my "residuary estate") to ROBERT C. COOVER and FREDERIC L. COOVER, � PROVIDED THAT, if either ROBERT C. COOVER or FREDERIC L. COOVER,shall predecease me then I leave the remainder of my estate to my then surviving son, PROVIDED THAT, if both ROBERT C. COOVER and FREDERIC L.COOVER,predecease me,I leave the remainder of my estate to my then surviving grandchildren. 6. PO .R, OF A MIl�TI�TRATTON. 6.1 Grant of Powers. My executor, in the administration of my estate, (my "fiduciaries")shall have the powers and authorities set forth in this Article 4. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion,without the permission or order of any court. These powers shall be supplementary to those conferred by law, including,but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. � � C . G .- 2 Clark C.�Coover � � � / � � � . � � . • �, . . . � shc(ddc)\ctr\wills\CooverC.Will ' 'October 23,2001 6.2 Retention of Assets. My fiduciaries sha11 have the power to reta.in any or all property of my estate or trust, however received and acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately large amount of the value of my estate invested in one type � of property. 6.3 Transfer of Assets. My fiduciaries shall have the power to sell,transfer,and convey any property,of whatever nature,including real property,and wherever situated,that I may own at the time of my death,or that may come into my estate or into the trust corpus at or after my death. The sale, transfer, or conveyance may be by public or private sa1e, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate, including,but not limited to,the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. 6.4 Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate or in the trust corpus in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments,trusts,mutual funds,leases,mortgages on property wherever located, and,generally,in any properiy and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. 6.5 Power to Borrow. My fiduciaries shall have the power to bonow money for any � purpose, for any periods of time, and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise encumber any property in my estate or in the trust corpus to secure repayment of any loan,as well as the power to renew existing loans either as maker or endorser. 6.6 Power to Hold ProDer�,y in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form.. 6.7 Distribution in Cash or in Kind. My f duciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended,ar other applicable law, and to determine which assets shall be sold and which shall be distributed in kind,without notice to or consent by any beneficiary. 6.8 I�istribution to Minors and Persons Under Disabilitv. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor,an incompetent,or who in the fiduciaries'judgment is incapacitated. The distributions or payments shall be made in any one or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3)to the guardian of the person or estate of the ���. c � 3 C1ark C. Coover shc(ddc)\ctr\wills\CooverC.Will ' , � ' �October 23,2001 beneficiary; (4)to any custodial parent of a minor beneficiary; (5)to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or(6)to any other person who shall have the care and custody of the person of the beneficiary. There shall be no duty to see to the application of funds so paid,provided due care was exercised i�the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. 6.9 Continuation or L.iauidation of BLSiness. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes,but is not limited to (1)the power to invest additional sums in any business, even to the extent that my estate or the trust corpus may be invested largely or entirely in the business,without liability for any loss resulting from lack of diversification;(2)the power to act as or to select other persons to act as directors, officers, or employees of any business,to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regaxd to any business as my fiduciaries shall deem proper. 6.10 Emulovment of A�Pnts. My fiduciaries shall have the power to employ and pay the compensation of any and all attomeys, agents,custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 6.11 Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate or of the trust without the approval of any beneficiary or of the court, but subject to allowance or disallowance on the settlement of the final accounts of my fiduciaries. 6.12 Third Partv Reliance. No person or corporation dealing with my executor shall be � required to see to the application of any property paid or delivered to my executor, . or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. 7. PAYM ,NT OF DF.ATH T XF.S. 7.1 �vment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable as a result of taxes assessed on property passing under this Will shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 7.2 Inherita�ce Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death shall be paid out of my residuary estate and shall not be deducted or collected from any beneficiary under this Will or other transferee. . � 1 �� � 4 Clark C. Coover ' . . . , . , . � . • • . • . , .shc(ddc)\ctr\wills\CooverC.Will � October 23,2001 8. EXECUTOR. 8.1 A��ointment. I name, constitute, and appoint my spouse, JAYNE E. COOVER, as executor of my estate. If my spouse shall not survive me, shall not serve as executor for any reason, or shall cease to serve as executor for any reason after appointment, ROBERT C. COOVER shall act as executor in her place. 8.2 Bond Not Reauired. None of the individuals named in Section 7.1 sha11 be required to furnish a bond for the faithful performance of his or her duties as executor. 9. PRF.fiUMPTION IN .A F, OF T1Vi1 T,TANEOLTS i�EATH. For the pvrposes of this Will, in deternuning whether a person has survived me or another person, a person sha11 not be deemed to have survived me or another person if he or she dies within thirty(30)days of my death or of the death of the other person. 10. i.TABI .IT OF EX . UTOR. My executor and txustee shall not at any time be liable for mistake of law or of fact, or both law and fact, or enors of judgment,nor for any loss coming to any beneficiary under this Will,or to any other persons, except through actual fraud or willful misconduct on the part of the executor or trustee. My executor or txustee may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will,particularly with respect to the appointments, allocations,and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 11. TNTERPI�F.TAT_ION. 11.1 Will Not Contractual. My spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The Wi11 of each of us is revocable at any time, whether before or after the death of the other spouse, at the sole discretion of the spouse making the Will. 11.2 Successors of Fiduciaries. All pronouns referring to an executor or trus�tee and the terms "executor" and"trustee" shall be construed to mean any person acting as my executor, co-executor, co-trustee,trustee, or administrator, as the case may be. 11.3 Number and Gender. If required by the context of this Will, singular language shall be construed as plural,plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. 5 Clark C. Coover , � � . � � � • , • • . ' r A • • , .shc(ddc)\ctr\wills\CooverC.Will � October 23,2001 11.4 �]Ceadin�s. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. 11.5 Governing .aw. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this,my Last Will and Testament, consisting of six (6) typewritten pages,t�e first five(5� of which bear my signature in the margin for the purpose of identification,this �`��`-day of i�,r)r-P� , 2001. � � � � �� CLARK C. COOVER,TESTATOR Signed, sealed, published and declared by the above-named. Testator, CLARK C. COOVER, as and for his Last Will and Testament, in the sight and presence of us, who, at his request, in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. � �, � � Address '��>l.,�L�°�� � � ��_ .--�� J _� � . -��� , � � ,vyl(,�u.. ��f, /17/h D"� Address �3 J - �. /74�� 6 � " •.. . . . , . • . - , . shc(ddc)\ctr\wills\CooverC.Will , . � � � �October 23,2001 COMMONWEALTH OF PENNSYLVANIA ) : SS. , COUNTY OF C�'l�'�I���v�t� ) I, CLARK C. COOVER, THE TESTATOR, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT,HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAIV�NT;THAT I SIGNED IT WII.,LINGLY;AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLEDGED BEFORE ME BY CLARK C. COOVER, THE TESTATOR THIS ��j� DAY OF �I�"�;��+�ii , 2001. �� >� � NdTAFiIAL SEAL (,�Gti-vL�-�C� �'�J1rz—� CASSANDRA T.ROSENBAUM,Notary Public CLARK C. COOVER,Testator Harrisburg,Dauphin County MY Comm�ssian Expires Dec;ember 4,2004 `-��' �.� r. � Notary Public COMMONWEALTH OF PENNSYLVAI�TIA ) : SS. COUNTY OF ) � WE, I .�r'�z I .�I�,�- �C�-`� AND �-��G�- J�1• ��rn m or''`� THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE � PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL AND TESTAMENT; THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US 1N THE HEARING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIlVIE EIGHTEEN(18)OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDLTE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME,THIS ``� DAY OF , 2001. W NO7ARIAL SEAL i e s CASSANDRA T.ROSENBAUM,Notary Public Harrisburg,Dauphin County ����,it- �( . My Commission Expires December 4,2004 � Witness , �-- Notary Public �