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HomeMy WebLinkAbout08-16-13 (3) � 1505610143 a REV-1500 Ex,°2_,,, � OPFICIAL USE ONLY PA Department of Revenue pennsylvania ca,mr coae vee. File Number Bureau of Individual Taxes °�"0.TMeR°"�"� Po eox.zaoso� INHERITANCE TAX RETURN 21 13 0188 � Harnsburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 12 17 2012 10 07 1913 DecedenPs Last Name Suffix DecedenPs First Name MI LEE VIRGINIA H (If Appliwble)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FIIL IN APPROPRIATE OVALS BELOW � 1. Onginal Retum � 2. Supplemental Retum � 3. Pno aro tl2r 3e82'(Date of Death � 4. Limite0 Estate � 4a.Fucure mieres�Com�romiae 5. Fetlerel Estate Tax Retum Requiretl (aateofEeetneXx 2-12A2) a g oeceeem oied ies�a�e � � ��r��h�eintg�neE e Livinp Trust 0 8. Total Number of Sa(e Deposk Boxes (Atlach CopY m Will) opy of Trus�) � 9. LitigationProceedsReceived � 10.���P�T'�!y���d�{De�e�,toeam � 77.ElectiontotarzuntlerSec.8113(A) (Attach Schetlule O) CORRESPONDENT-7HI3 SECTON MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SFiOULD BE DIRECTED 70: Name Daytlme Telephone Number LINDA J OLSEN 717 540 4332 REGtSTER�.YdLLS US�6NLY;,.:- ;.� W l7 - e:� �':5 FIBt Line of Addfess �� -�Y r=' ' t �" � - ! � 2000 LINGLESTOWN ROAD ?� �, :,; � ; � . � . , Second Line of Addross ' r� � � � SUITE 202 �� ` � � City or Post Office � ATF" �LED i�,�, �� Sfate 21P Code - �" cJ ,. HAF.F:Z SBURCz °A 2 7 i 1.�. -:�r ; Correapondent's e-mall addross: �OIS@II�h8ZBf1@IdBf19W.00�11 Untler peneltles of pe�ury,I tleGete that I have ezaminad this reNrn,indutlirg accompenyi,ng schedules and statemenLa,and to the beat of my knovAedge and belief, H is We,cortecl and complate.DeGaratlon M preperer other than the persan�i repreaeMative is based on all information W which preparer has any knaMedge. SIGNAi/URE OF ERSON RE �"SI�j FOR FILING 0.ETUHN OATE / �'�►'• <� Richard H. Lee AOOR S 150 Hilkop Rosd.GaMners. PA 17324 SIGNk.T OFPREPAR({ROTHE/�NTATNE DATE I� i� Linda J. Olsen Esq. RES 2000 Linglestown Rd. , Harrisburg, PA 17110 Side 1 � 150561U143 15�5610143 J �� , 1 1505610243 ��J REV-7500 EX DecedenPs Social Sewriry Number o��t's�� �ee,Virginia M. �-- - -- - RECAPITULATION � 1. RealEstate{ScheduleA}........_..........................._....__._................................_- 1. 2. Stocks and Bonds(Schedule B).._......................................................................... 2. 3. Ctasely Heid Coryora6on,Part�rship w Sale-Proprietorsh�{Schedule C)......... 3. 4. Martgages&Notes Receivab�e(Schedule D)........................................................ 4. $3� 040 . 00 5. Caah,Bank Deposits 8 Misceitarre4us Personal Properky{Schetlu�E}............._ 5. 1�1.�2 .$? 6. Jointly Owned Property(SGredule F) ❑ Separete Billing Raquested............ 8. 4 � 1 y 9. 7� 7. inter-Y'rvos Transfers&Miscellaneousryon Probate Property tscneau�e c� L� separate aiirn�aeauested............ 7. 9 6T, 6?8 .38 8. Total Gross Assets(total lines 1 through 7)........................................................ g. 525 , 961 . 04 s. �unera�expenses arw ndminismative coses tsa,eau�e H}......................_............ s. 7, 175. 63 70. Debt&of Decedent,Mortgage Liabilitfes 8nd Liens(Schedule I)............................ 10. 1 � �"15 . 71 t t. Totai 4edvctiorra ttota��ines s and 10>.....................__....................................... 7 i. $,5 Q 1 .34 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 72. 517 � 459. 70 13. CharitaMe and Goremmentai Beque9tslSec 9i 13 Tnrsts for which an eiedion ta tau has not been made{Schedule J}...._......................................... 13. i 4. Nek Value Su4Je�t to Tax(Line 12 minus Line 73)............................................... 14. $17, 45 9. 74 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPUCABLE RATES 15. Atnount of Line 14 taxable at the spousal tax rate,or transfers urMer Sec.9i i8 (axt 2)X.W 15. �. {}�,1 16. Amount of Line 14taxable 517 � 459 . 70 te. 23,285 . 69 at Ifneal rate X .045 17. Amount of line 14 taxab� ats�ar�y�atex.�z 4. 04 iz. 0.40 18. Amount of Lioe 14 taxable 0 �� �� 0 . a�1 at collaterel r0te X.15 19. TAXbUE............................ ..............................._.. 19. 23�28$. �9 ........._................--................_. 20. FIl1.IN THE dVAi iF YOU ARE REQUES77NC3 A ftEFUND OF AN BVERPAYMENT. � Side 2 L 1505610243 1505610243 �,,,,� REV-1500 EX Page 3 File Number 21-'13-0188 � DecedenYs Complete Address: DECEDENT'S NAME Lee,Virginia H. STREETADDRESS 210 Big Spring Rd. CITY STATE ZIP Newville PA 17241 Tax Payments and Credits: t. Tax Due(Page 2,Line 19) (7) 23,285.69 2. Credits/Payments A. Pnor Payments 20,000.00 B. Discount 1,052.63 Total CredRs(A +g) (2) 21,052.63 3. Interest (3) q, If Line 2 is greater than Line t +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5, If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 2 233.06 r Make Check Pa able 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 transfened or its income:.................................. x ❑ c. retain a reversionary interest:or............................................................................................................... x ❑ d. receive the promise for iife of either payments,benefits or wre?............................................................ ❑ � 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death wkhout receiving adequate consideretion?.................................................................................................................... ❑ ❑x 3. Did decedent own an"i�trust fo�' 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 ❑ ❑ conWinsa benefieiary designation?.................................................................................................................. X IF THE ANSWER TO ANY OF THE ABOVE�UESTIONS 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 fo�the use of the surviving spouse is 3 pereeM p2 P.S.§9116(a)(1.1)(i)]. For dates of death on or aRer January 1, 1995,the tax rate imposed on the net value of trensfers to or for the use of the surviving spouse is 0 percent p2 P.S.§9116(a)(1.1)(ii)]. The statute dces not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even'rf the surviving spouu is the only beneficiary. For dates of death on or aRer 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 perceM[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 �n Ps.§si�s(e)(�)L . The tax rate imposed on the net value of trensfers to or for the use of the decedenPs siblings is 12 perceM[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 decadent,whether by blood or adoption. Rev-0501 EXa(6-eB� � SCHEDULE D ^ MORTGAGES8� NOTES RECEIVABLE COMMONWFALTHOFPENNSYLVhNIA INHERITTNCE TNf RETURN RE610ENT DECEOENT ESTATE OF FILE NUMBER Lee Virginia H. 21-13-0188 All properly jointlyownaE wiM rig�t of suMVOnhip must Ds tllaciaaed on SehaOula F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Note from Richard Lee--note and interest due 53,000.00 TOTAL(Also enter on Line 4,RecapiWlation) 53,000.00 (N more apace is needed,addNOnal pages of tlte same Bize) Copyright(c)2002 form software only The Lackner Group,Inc. Fortn PA-1500 Schedule D(Rev.6-98) Rev-0608 EX+�H-00) • SCNEDULE E • pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INMERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Lee,Virginia H. 21-13-0188 Inclutle�he p�oceetls W litigetion anE Ma dete Uro p�oceetls were receivetl by the estala. 1111 pmpsrly jolnMyow�wA with IM r19M of�urvlvonMp must be alaclowtl on ecMdula F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PA Unclaimed Property 9.50 2 Refund-GreenRidge fees adjustment 991.44 3 Refund-Highmark premium 53.39 4 Refund-GreenRidge peraonal funds 39.54 5 Refund-PA Dept Revenue 2012 personal income Wx 9.00 TOTAL(Also enter on Line 5, RecapitulaHon) 7,102.87 pf more space is neetleq atlANOnaI peges oi tl�e same size) Copyright(c)2010 fortn software only The Lackner Group, Inc. Fortn PA-1800 Schedule E(Rev. 11-70) Rev-1649 EX+�O7-70) � pennsyivania SCHEDULE F ` DEPAfkTMENTOFREVENUE �C}{NT�YAWNED PFtOPERTY INHERITqNCE TAX RETUftN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lee,Virginia H. 21-fi3-0188 M an�tsel was mstls jobrt within 4na ysar o(tha daeeCenf�dAb of deHh,It muat Ee rapoMed on�ehatluls f9. SURVIVING JQINT TENANT{S)NAh9E ADORESS REUtT10NSHIP TO dECEDENT A. Richard W. Lee 750 Hill Top Rd. Child Gardners,PA 17324 B. C. .101N7LY OWNED PROPERTY: DESCftIPTION OF PROPERTY °�OF DATE OF DEATH ,*�M FOR JrO N MADE INUA18Eft OR S1M{LAft 10ENTIF1'i'NNG NUUMBER.ATT�H DEED FOR DATE OF DEATH pgCD'S pECEpENT 3 MITEREST µ��R TENANT JOiNT �o�ri,v.Ne�o REn�.esrnte. 1�1-U£4F ASSE �ry7�ERE8T 1 A 11130N994 PNC-Jt Checking acct.#8080289088 8,389.58 80.000% 4.179.79 TOTAI{Aiso enter on Lit�e 6,RecapiWtation) 4,1?8.74 (IF more apaCe is neeUed,aEdNbnal peges of ihe Same size) Copynght(c)2p10 form saNwsre only The Ladcner Group,Inc. Fortn PA-1500 Schedule F(Rev.Ot-10) Rev4d10 E%+�ae�o9) � SCHEDULE G • pennsylvania lNTER-VIVOS TE2ANSFERS AND DEPARTMENiOFREVENUE �' INMERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIOENT OECE�ENT ESTATE OF FILE NUMBER lee,Virginia H. 21-13-0188 TMS 9chBEUie must 0�COmpiefe�antl file0 d the anawtlr fo any Mquesiions i ih@Uph 4 on pape thfeB of Ihe REV-1506 is yes. ITEM DESCRIPTION OF�,pPROPERTY DATE OF DEATH %oF oecos �(GLUSION TAXABLE NUMBER {'(�pA7EE�TR�A�NSFE�.RSATTACYi A C�OPY pF TNE DEED f4R REAC ESTATE. VA�.UE OF ASSET �NTEftEST (�F APPUCABLE) VALUE 1 Vlrginia Lee Revocabie Trusf-PNC Acct. No.16-2T 467,878,38 i08.000% 4fi7.676.38 -027-3120386 TQFAt�Also enker an line 7,Recapi#ulatian} 467.678.38 (M more apace is neetletl,additbnal pages of the&ame size} Copydght(c)2009 form soTtware only The Lackner Group,Inc. Form PA•1600 Schedule G(Rev.p&09) ii REV-1SN E%��10-09� ' pennsyivania SCNEDULE H . DEPARTMENTOFREVENUE FUNERAL EXPENSES AND RESIDENATDEC E�p" ADMINISTRATIVE CdSTS ESTATE Of PILE NUMBER Lee,Virginia H. 21-13-0188 DecedenYs debta must be reported on Schedule�. I7EM DESCRIPT4C?N AMOUNT p. FUNERAL EXPENSES: See continuatian schedule(s)attached 2,502.13 B. ADMINISTRATIVE COSTS: t. PersonalRepresentakWe'sCommissians Name of Personai Representatn+e(s} StreetAddreas City State Zin Year{s)Ganmissiorr Paid 2. Rttomev's Fees Hazen Eider Law 4.600.00 g, Family Exemptiorr. pf datedenYs address is not tha same sa claimanPs,attach e�yalanation) Claimart StreetAdtlress City State Zip Rels#ipnsh�af Ciaimant to Decedent 4. Probaie Fees REgiBtBf Of WIIIS 173.50 5. AccountanFs Fees fi. Tax Return Preparer's Fees 7. OH�er Atlminishati�Costs TOTAI(Alsa entet an Iine 9,Reea�Wiallon} 7,1T5.63 Copyright(c)2009 fortn spftware only The Lackner Group,Inc. Fortn PA-1600 Sehedule H(Rev. 10-09) � SCHEDULE H • FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Lee,Virginia H. 21-13-0188 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exuenses 1 Cocklin Funerel Home-cremation 1,906.12 2 Funeral/memorial -meal(Luigi's Restaurent) 496.01 3 R.D. Brown Memorials-gravestone 700.00 H-A 2,502.13 Copyright(c)2002 fortn soflware only The Lackner Group,Inc. Fortn PA-7500 Schedule H(Rev.E98) Rw-0612 EX�(13-0e) • SCHEDULE 1 • pennsylvania DEBTS OF DECEDENT, DEPARTMENTOFREVENUE MORTGAGE LIABILITIES AND LIENS INHERITANCE TAX RETURN RESIDENT�ECEDENT ESTATE OF FILE NUMBER Lee Virginia H. 21-13-0188 Reporl WCb IneumE by 11w daeatlsn�prlor 10 MeM Ma1 remeinstl unpaid at the tlels o1 Esalh,iMluGinq unMmburaed mstlkal eip�mee. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Cumberland Goodwill Fire 8 Rescue-Ambulance service 184.88 2 Greenridge-beautician fee 23.00 3 Millennium Pharmacy Systems-medical 728.83 4 PA Dept Revenue-2012 personal income tax paid 989.00 TOTAL(Also enter on Line 10, RecapitulaUon) 1,325.71 (tt more space is nee0ed,aCtli6onal papes of t�e same size) Copyright(c)2008 form software only The Lackner Group,Inc. Fortn PA-7500 Sehedule I(Rev. 12-08) REV-051]E%��01-00� ' pennsylvania SCHEDULE J • OEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Lee,Vi inia H. 21-13-0788 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (y�ords) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distnbutions,and transfere under Sec.9116 a 7.2 1 Amanda Lee(Milner) Grendchild Specific Bequest 232 Charles St. of 55,000.00 Harrisburg, PA 17102 2 Jacqueline Lee(Young) Grandchild Specific Bequest 420 Latimore Rd. of 55,000.00 York Springs, PA 17372 3 Anna Lee Grendchild Speci£c Bequest Go Robert H. Lee of 55,000.0 1417 W.50th Terrace Kansas City, MO 64772 4 David Lee Gnndchild Specific Bequest c/o Robert H. Lee of 55,000.00. 7417 W.50th Terrace Kansas City,MO 64112 5 Joseph Lee Grendchild Specific Bequest c/o Robert H. Lee of 55,000.00. 7417 W.50fh Terrace Kanaaa City, MO 64112 See continuation schedule attached Continuation Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OP PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 73 OF REV-1500 COVER SHE Copyright(c)2010 krm software onry The Ladcner Group,Inc. Fortn PA-1500 Schedule J(Rev.01-10) SCHEDULE J BENEFICIARtES (Part I, Taxable Distributione) ESTATE OF: Vie�ginia H.�ee 12117l2012 38fi-20-30T9 Item Name and Address oT Person�s) Share of Estate Amaunt of Estate Number Recelving Property Reletionship {WaMs} {58$} 6 Raymond L. Lee,Jc Chiid One-Third of Residue. 1201 Barefoot Ln. Owings,MD 20736 7 Richard H. Lee Child Qne•ThiM pf Residue. 150 Hill Top Rd. Gardners,PA t732A 8 Robert H. Lee Child pne•7hird of Residue. 141 T W.54Ur Terrace Kanaas CFtyy M4 fi4112 1 � n � " � � ,�,� - � /6�z�- �- 3rzo3a� � .. O� O� �lOI/DSD ftEVOCSBLE '1RII8T !lORLr81mIT o � c� TH28 AGRBffiiBNT OF TRUST, executed in duplicate this 20th dAy pf Noveaber � 19S�i betWee71 v+�g�+p u �-�- (hareinalter called "Settior") , and PNC BANR, National Aesoaiation, (hareinalter aallad "Trustee") . � g��s Settler grants, asaigns and sats over to Trustee and ite suocassorB, all the proparty doscribed in Sahadule "A°, annexed hereto and said property, together with all other proparty, raal or parsonal, that may bn addad to the Trust (such proparty and additions being hereinatter aallad principal) , ahalZ ba held by Trustee, ZN TRIIST, upon the follooring tarms. �j�: Trust4a shali manage all property aomprising the prinaipal of this Truat and ehali coilact tha income theretrom and accr4tions thnreto and shall pay the net incoae and hoid and distributn tha prinaipai o! eaid Trust aa foliowa: (1►) Trustee shall pay the �}et incame therelrom to Settior !or and during his or her iiretime, subject to the provisions o! Item FIFTS, in such pariodic iastallmenta as Trustee shail lfnd aonvenient but at least as often as quarter annually. 1 . 4 �� (B) To invest in all forme oP property, fncludinq atock, common truet funds and mortgage investment Pund6 whather operatad by Trustae, or its parent holding company, without rastriction to investments authorized !or Pennsylvania Fiduaiaries, as it daems proper, without reqard to any principal o! diversification or risk. (C) To sell at public or private sala, to axchange or to lsasa tor any period oP time, any seal or pereonal property and to qive optione Eor sales, exchanges or leaaea, Por such prices and upott such terms 'or conditions as it d4ams proper. � (D) To alloaate receipts a� e�cpenses to principal or inco�a ar partly to each as Truetea trom tise to time thinka proper in ita aole discretion. . • (B) To hoid proparty in the name of Settlor or in its . nane without dssignation of any liduaiary capecity, or in tha neme oP a no�ir�es or unragiatered. � FIPTS: Trustae aay apply the neti inoone o! this TruaC tor tha support o! Settlor should he or she by reaeon oP age, illnaas or aay othar oausa, in ths opinion o! tha Truatea, bs inoapable o! disburainq itj and Truetea is lurther authorized to expst�d• or apply Prom the prinaipel of this Truet such s�s as it, in its sola disCration, may, lrom tima to tis� think advisabie Par ths sup�ort o! settlor to maintain his or her in the atntion o! . 3 I - � � in tha day and year lirat above written and TruBtae hae sxecuted this instrument and caueed its corporate eeal to be affixed hereto. -Z � �! ��- � ATTEST: PNC BANK, National Asaooiation � , `. , �Y Bys /��1!� ��t��/L,J�,' BYs�i -� �� COI�IONiP87►LTH OF �Pffi�INSYLVANIA ) )ggi COUNTY OF CIII�IDSRLAND � On thie the "`�"Yl dny of F.1[�1�./C1�A , i� btlora me a Notary Publia, t�e undsrsigned oiPiaer, personally: appaar�d J 1'�C"1�IA � L�G lrnovn to ms (or eatislaotorily proven) to be tha pareon Mhose nase is eubscribsd to tha aithin instruaent, and aaknowiedge,d that he/she exacuted tha � sase for the purposs therain aontainsd. IN WITNESS N�E�F, I havo herato set my hand and notarial seal. �,�C�4� C , -� Nofiary Publfa � ��pry _Rtl�a� .. . G�a`��.4ti9Y6 . g . i REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2013- 00188 PA No. 21- 13- 0188 Estate Of: VIRGINIAHLEE (First Mitltl/e,Lestl La te Of: WEST PENNSBORO TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 386-20-3079 WHEREAS, on the 15th day of February 2013 an instrument dated April 17th 1995 was admitted to probate as the last will of VIRGINIA H LEE (First MidJle,Lasfl late of WEST PENNSBORO TOWNSH/P, CUMBERLAND County, who died on the 17th day of December 2012 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARYto: RICHARD N LfE who has duly qualified as EXECUTOR/R/XI 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, PENNSYLVAN/A. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 15th day of February 2013. �,/ I / _ �Cl.��fr�` � �rra�,��ii�d2 egister ol i� t� .��(,(,�,�..r.�/� ,- r Bp�rY � **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) o �; � m ; �7 T 'nO m = c� c° a' %° 0 � � � �-' im az � "' � c' zu= �c ofa vc� � � � -n LAST WILL AND TESTAMENT �'' ° 'n '3 =� � o � �. — c`� ' � o r- m OF v � ` a, r�., cn Q ,,,� "4 VIRGINIA H. LEE I, VIRGINIA H. LBE, of the County of Cumberland and Commonwealth of Pennsylvania, do make this my Will, hereby revoking any and all Wills and/or Codicils at any time heretofore made by me. FIRST: I direct that the expenses of my last illness and funeral be paid out of my estate as soon as may be convenient after my death. SECOND: I give and bequeath the sterling silver to my granddaughter, atINA LSE. THIRD: 2 give and bequeath the what-not shelf and the contents thereof to my granddaughter, AMANDA LSE. FOURTH: I give and bequeath the Horton family trunk to my granddaughter, JACQUELINE LEE. FIFTH: i direct that the proceeds from my New York Life insurance policy be paid to my son, RICHARD LEB. SIXTH: I give and bequeath the sum of FIVE THOUSAND AND NO/100 ($5,000.00) DOLLARS to each of my grandchildren, to-wit: AMa�NDa LEE, JACQUffi.INE LEE, DAVID LEE, ANNA LSE, and JOSEPH LEB. PAGE ONE OF FOUR PAGES Should any grandchild fail to survive me, then the gift to him or her shall lapse and be divested, and such gift shall be added to and form a part of my residuary estate for distribution in accordance with the terms of Paragraph SEVENTH hereof. SEVENTH: I give, devise and bequeath all of the rest, residue and remainder of my estate, of whatever nature and wherever the same may be situate, to my sons, RICHARD H. LES, ROBERT LEE, and RAYMOND LEE, JR. , in equal shares, absolutely and forever, share and share alike, per stirpes and not per capita. I declare that I have intentionally omitted my husband, RAYMOND L. LEE, as a beneficiary under this, my Will, as he has been otherwise provided for during my lifetime. EIGHTH: I appoint my son, RICHARD H. LEE, as Executor of this my Last Will and Testament. No bond or other security shall be required of any fiduciary hereunder in this or any other jurisdiction. No fiduciary hereunder shall incur any liability for any mistake or error of judgment made in good faith. NINTH: I authorize my Executor: to retain and to invest in all forms of real and personal property regardless of any limitation imposed by law on investments by executors to compromise claims; to sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to qive options for sales or leases; to join in any merger, votinq trust plan, reorganization, or other concerted action of security holders and to delegate discretionary duties with respect thereto; to PAGE TWO OF FOUR PAGES borrow and to pledge property as security for repayment of any funds borrowed; and to distribute in cash or in kind. These authorities shall extend to all property at any time held by my Executor and shall continue in full force until the actual distribution of all such property. All powers, authorities and discretion granted by this Will shall be in addition to those granted by law, and shall be exercisable without leave of Court. TENTH: All federal, state and other taxes payable because of my death on the property forming my gross estate for tax purposes shall be paid out of the principal of my residuary estate just as if they were my debts and none of those taxes shall be charged against any beneficiary. 2 direct my Executor to claim any expense of administration of my estate as income tax deductions upon an income tax return or returns whenever in his sole judgment such action will achieve an overall reduction in the total income and death taxes. No compensating adjustments between income and principal shall be made as the result of any such action. ELEVENTH: If any property (other than tangible personal property) as to which I am entitled to appoint a guardian shall pass to a minor by reason of my death, I appoint my son, RICA2,RD H. LEE, as the guardian of the estate as to such property, authorizing such guardian, in his sole discretion and without order of court, to retain such property in kind or to sell the same, giving good title to any real estate, to invest and re-invest in stocks, bonds or other investments without being limited to PAGE THREE OF FOUR PAGES _ LAST WILL AND TESTAMENT OF VIRGINIA H. LEE Michael D. Flynn, Esquire 2770 South Park Road Bethel Park, Pennsylvania 15102 (412) 831-2853 . �1ae. i9. 2��3 11:23AM FNC Ban� No. 96�f P, EI� � ��� � Mar��3,2�13 Tiffaay r Mutzabavgh �ia2en Efdez Law 24D0 Linglesta�cva R�i 5uitc 202 Ftazti�t�rg pA 17I I O RE: Virgina�I,te 3SN: 386-24-3Q?9 DQD: 12-Y?-2012 I'�`Ms.Mt�zsbnugi�: I�response ta yo►v reque�t far T7ate af Ikash(f�OD)ba�aaces far the cvswmer ncrmd above, nur ncords�w the fatlovuiag: CLe�a�Acc�nnnt .+�count�E 50802$90$S �smblistued: ll-38-199d VII2.C�TC�IA I�LF;� itIGHARD H LEE � DC7D balance: S 8,��9so+Q.08 �int�st Tatarast peid Ol-0I-2012 tbaru� 12-17-2012 S 0.85 Y�b Pleeat nate diat this af6ce pQOVidts datC a�deWa belanaas far deposit accowota(�LA.a,C�.1s.G9uck3ng sad Sa'�'m9s). 'We do�t promas a�p fiasrdei uxmectloaa or provide nate�m�, lf you need es�enec wirh mny of thsae iDems,please catl]-8&8-PNGBAA'K.{1-88�-162,22b5}ar aks�byYau'lacal PTdC�aak b:anch oH'ir,e. SinCerely, National Finaacia] StrviGCS Ctnter • �TC Baak�N.A. 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