HomeMy WebLinkAbout09-05-13 (2) ..I 1505611185
REV-1500 EX(02-11)(R)
OFFICIAL USE ONLY
Bu Department of l Taxes Revenue County Code Year File Number
Bureau of 8060tlual Taxes 5j
Po Box zeosol INHERITANCE TAX RETURN 21 13 (,'j(
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
08272013 03211950
Decedent's Last Name Suffix Decedent's First Name MI
TABOR JESSIE L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
TABOR, JR. BENJAMIN L
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE BOXES 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
�;T death after 12-12-82)
IT 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 I��''``l J 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
DAVID M . WATTS , JR • , ESQ . 717-237-5362
!�ZE eISTER OF WILLS USEONLW
w rs1
CL) -Ll
First Line of Address f,7 s c-., -o GI
T) r
100 PINE STREET,
Second Line of Address z
77 tit
P.O . BOX 1166 C' ^ 21!
o c
City or Post Office State ZIP Code 1' OATeIFT'ED f^` Ell
G) C ) O
HARRISBURG PA 171081166 ' ca
Correspondents e-mail address: DWATTS@MWN-
Under penalties of rjury, I decla a that 1 have examined t s return,inclu ing accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct brid complete.D cia pitsonal representative is based on all information of which preparer has any knowledge
SIGNATURE OF PERSO NS BLE FO DATE
INFORMANT '
ADDRESS
1602 KATH ET, NEW CUMBERLAND, PA 17070
SIGNATURE OF PREPARER OTHER THAN REPRESEN ATIVE DATE
MCNEES WALLACE & NURICK LLC, BY : 3
ADDRESS
100 PINE STREET, P. O . BOX 11661 HARRISBURG, PA 17108-1166
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505611185 OM4647300o 1505611185
J 1505611285
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name TABOR CCTF
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 - 00
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2 0 - 00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . , . . 3. 0 - 00
4. Mortgages and Notes Receivable(Schedule D) , , 4 0 - 00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . . . . . 5. 61249 -00
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . 6 0 - 00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) E Separate Billing Requested . . . . 7. 2 1 278 - 00
8. Total Gross Assets(total Lines 1 through 7) . , , , , . . . . . . , 8 8,S27 - 00
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g, 59 . 00
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . . . . . . , . , 10 0 - 00
11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , 11 59 - 00
12. Net Value of Estate(Line 8 minus Line 11) , , , . . . . . . 12 81 468 - 00
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to lax has not been made(Schedule J). , . . . . 13 0 - 00
14. Net Value Subject to Tax(Line 12 minus Line 13) . 14. 81468 - 00
TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers unfler Sec.9116
(a)(i.2)X.OLI_ 81468 - 00 15. 0 . 00
16. Amount of Line 14 t xable
at lineal rate X.0 4 0 . 00 16. 0 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 . 00
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505611285 1505611285
CM4646 3.000
REV-1500 EX(FO Page 3 File Number
Decedent's Complete Address: 21 13
DECEDENT'S NAME
TABOR JESSIE L
STREET ADDRESS
1602 KATHRYN STREET
M LA COUNTY
CITY STATE ZIP
NEW CUMBERLAND PA 17070-
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments 0 . 00
B. Discount 0�y
Total Credits(A+8) (2) 0.00
3. Interest
(3) 0 .00
4- If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT.
Fill in box on Page 2,Line 20 to request a refund. (4) 0 . 00
5. if Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00
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 . . . . . . . . . . . . . . . . . . . . . . . . ❑ f❑�X1
b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . El
c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ED d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . ❑
2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . F ❑
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or ner death? FRI
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.
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 i72 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 far 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 172 PS.§9116(a)(12)).
• 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 172 P.S.§9116(a)(1)].
• 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(x){1.3)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.
OM4671 2,000
REV-15W EX+(0&12)
pennsylvania SCHEDULE E
INHERITANCE TAX REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Jessie L. Tabor 21 13
Inclutle the proceetls of litigation and the data the pro<eeds vrere received by the estate.
All pro ert 'ointl owned with ri ht of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION
OF DEATH
�. PNC Bank Checking Account #50-0469-6554 6,249
TOTAL(Also enter on line 5,Recapitulation) $ 6,249
2W46AD 2.000 If more space is needed use additional sheets of paper of the same size.
REV-1510 EX+(08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT
DECEDENT
ESTATE OF FILE NUMBER
Jessie L. Tabor 21 13
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM sraxcErfE wmEOFtFEr FeREE Tr IRReanoriwaTCDECEDa Au DATE OF DEATH % DECD'S EXCLUSION TAXABLE
NUMBE REQNMCFtIUJS=ER ATT nAmwoFTEDEEDFORRE ESTAM. VALUEOFASSE7 IMEREST iF APPUCAaLE VALUE
1 Charles Schwab IRA Account No.
1941-0061 . 2,278 100.0000 0 2,278
Beneficiary:
Benjamin L. Tabor, Jr. , Spouse
TOTAL(Also enter on line 7, Recapitulation)$ 2,278
If more space is needed,use additional sheets of paper of the same size.
9W46AF 2.000
REV-1611 EXt(1609)
pennsylvania SCHEDULE H
OEPARTMENTOF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Jessie L. Tabor 21 13
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERALEXPENSES:
1. None
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Years)Commission Paid:
2. Attorney Fees:
3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees:
5. Accountant Fees:
& Tax Return Preparer Fees:
7.
1 Cumberland County Register of Wills
cost to file PA Inheritance Tax Return 15
Total from continuation schedules . . . . . . . . . 44
TOTAL(Also enter on Line 9,Recapitulation) $ 59
9w46AC 2.060 If more space is needed, use additional sheets of paper of the same size.
REV-1513 EX+(01-10)
pennsyivania SCHEDULE J
DEPARTMENT OF REVENDE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF:
FILE NUMBER:
Jessie L. Tabor 21 13
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMt NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec. 9116(a)(1.2).]
Benjamin L. Tabor, Jr.
1602 Kathryn Street
Harrisburg, PA 17070
Charles Schwab IRA Account No. 1941
-0061
Inventory Value: 2,278
All of Residue: 6,190 Surviving Spouse 8,468
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
]] 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. $ 0
9W46AI 2 000 If more space is needed, use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
OF
JESSIE L. TABOR
1, JESSIE L. TABOR, of New Cumberland, Cumberland County, Pennsylvania, make
this Will, hereby revoking all my former Wills and Codicils.
ARTICLE ONE
TANGIBLE PERSONAL PROPERTY
§ 1.1 1 bequeath all my tangible personal property, including by way of illustration but
not by way of limitation, my household furniture and furnishings, paintings, books, automobiles,
jewelry and personal effects, exclusive of any such property used in a trade or business, in
accordance with the terms of a signed and dated memorandum I may prepare. if no such
memorandum is received or located by my Executor within sixty(60)days after being appointed
as such, after a reasonable search for such memorandum, my Executor shall be held harmless
for distributing such assets as hereafter provided. I bequeath any such property not disposed
of by such memorandum, or all of such property if no such memorandum is so received or
located, to my Husband, Benjamin L. Tabor, Jr. ("My Husband"), if My Husband survives me.
If My Husband does not survive me, I bequeath all such property to Benjamin L. Tabor, III, and
James V. McGough, Jr., to be divided among them in as nearly equal shares as they agree.
In the event of irreconcilable disagreement between Benjamin and James, they shall take
alternate turns selecting individual items with the oldest Child making the first selection. Any
items not so selected shall be sold and the proceeds shall pass as a part of my residuary
estate.
§ 1.2 To the extent practicable in the Executor's sole discretion, I bequeath any
policies of insurance on such property to the beneficiary entitled to such property.
§ 1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering
any such property to the beneficiary entitled thereto shall be paid by the Executor as an
administrative expense of my estate.
ARTICLE TWO
RESIDUE
§ 21 If My Husband survives me, I give and bequeath all of my assets to My Husband
outright, with the understanding that he will divide whatever is left at his death one-third to
Benjamin L. Tabor, III, per stirpes, and two-thirds to James V. McGough, Jr., per stirpes.
§ 21 If I survive My Husband, I give and bequeath all of my assets one-third to
Benjamin L. Tabor, III, per stripes, and two-thirds to James V. McGough, Jr., per stirpes,
subject to the terms of Article Three below.
ARTICLE THREE
TRUST FOR BENEFICIARY UNDER THIRTY YEARS OF AGE
§ 3.1 Except as otherwise maybe provided in this Will, if any beneficiary is entitled to
receive a mandatory distribution of property from my estate or from any trust created by this
Will and is under thirty(30)years of age, I devise and bequeath such property to my Trustee,
herein named, or I direct that such property be held by my Trustee in continued trust, as the
case may be, for the benefit of such beneficiary, in trust, in accordance with the following
provisions of this Article Four:
§ 3.1.1 While each such beneficiary is under twenty-one (21)years of
age, the Trustee shall hold, manage, invest and reinvest the trust property, shall
collect the income thereof and shall apply to or for the benefit of such beneficiary
-2 -
so much of the net income and, if the net income is insufficient, so much of the
principal of the trust property as the Trustee shall from time to time deem
necessary or proper for such beneficiary's health, maintenance, support and
complete education, including preparatory, college and graduate education, and
professional, vocational or technical training. The Trustee shall annually
accumulate any net income not so distributed and add the same to the principal
of the trust property.
§ 3.1.2 After such beneficiary attains twenty-one (21)years of age, the
Trustee shall continue to hold, manage, invest and reinvest the trust property,
shall collect the income thereof and shall distribute the net income in quarter-
annual installments, or more frequently if the Trustee deems it advisable, to or
for the benefit of such beneficiary.
§3.1.3 In addition to the foregoing, after such beneficiary attains
twenty-one (21) years of age, the Trustee may distribute to or for the benefit of
such beneficiary so much of the principal of the trust property as the Trustee
shall from time to time deem necessary or proper for such beneficiary's health,
maintenance, support and complete education, including preparatory, college
and graduate education, and professional, vocational or technical training, and to
assist such beneficiary with his or her reasonable wedding expenses, in the
purchase of a principal residence and in the establishment of a profession or of a
business considered a good risk by the Trustee, taking into account other
available funds, including such beneficiary's assets.
§ 3.1,4 At any time after such beneficiary attains thirty (30) years of
age, such beneficiary may withdraw any or all of the principal of his or her trust.
§ 3.1.5 If such beneficiary dies before the complete termination of his or
her trust, the Trustee shall distribute the property then held in trust for such
beneficiary to such persons or entities (including the beneficiary's estate), in
such amounts and upon such trusts, terms and conditions as the beneficiary by
his or her last Will may appoint by specific reference to this general power of
appointment. Any property not so appointed shall be divided into shares and
distributed to the beneficiary's issue then living, per stirpes, or, if none, to the
issue then living of the parent of such beneficiary who was a descendent of
mine, per stirpes, or if none, to my issue then living, per stirpes, or, if none,
pursuant to the provisions of Article Five hereof, and in all circumstances subject
to being held in continued trust in accordance with the provisions of this Article
Five.
- 3 -
ARTICLE FOUR
CONTINGENT DISTRIBUTION
§ 4.1 If at any time for distribution hereunder neither My Husband nor any of my issue
is then living, the assets subject to such distribution shall be distributed pursuant to the laws of
intestacy in the Commonwealth of Pennsylvania.
ARTICLE FIVE
APPOINTMENT OF FIDUCIARIES
§ 5.1 1 appoint Benjamin L. Tabor, Jr., as Executor of this Will. If he is unable or
unwilling to act or continue to act, for any reason whatsoever, I appoint James V. McGough,
Jr., as successor Executor. All references herein to the "Executor" shall mean my originally
appointed Executor or my successor Executor, as the case may be.
§ 5.2 1 appoint Benjamin L. Tabor, III, and James V. McGough, Jr, as Co-Trustees
of any trust created by this Will, If either one of them is unable or unwilling to act or continue to
act, for any reason whatsoever, the vacancy shall not be filled and the other then serving Co-
Trustee shall act or continue to act as sole Trustee.
§ 5.3 Any Trustee serving hereunder may resign at any time, for any reason
whatsoever, without court approval. If at any time there is a complete vacancy in the office of
Trustee, then the then income beneficiaries of all trusts hereunder(or their natural or legal
guardians) by majority vote shall immediately appoint a substitute individual and/or corporate
Trustee(s), as the case may be, to succeed to that position.
§ 5.4 The individual(s) serving as Trustee shall have the right to appoint a corporate
Co-Trustee.
§ 5.5 If at any time hereunder there is no individual serving as trustee of any trust
created hereunder, the corporate Trustee shall serve as sole Trustee.
- 4-
§ 5.6 The individual(s)serving as Trustee from time to time may by unanimous vote
remove any then serving corporate Trustee; provided that such individual Trustee(s) shall
immediately appoint a substitute corporate Trustee to that position. If at any time hereunder
there is no individual serving as Trustee of any trust created hereunder, the then income
beneficiaries of all trusts hereunder(or their natural or legal guardians) by unanimous vote shall
have the right to remove any corporate Trustee for any reason whatsoever; provided that the
then income beneficiaries of all trusts hereunder(or their natural or legal guardians)shall by
majority vote immediately appoint a substitute corporate Trustee to succeed to that position.
§ 5.7 Any corporate Trustee(s) shall not be related or subordinate to the parties
appointing it within the meaning of§672(c)of the internal Revenue Code.
§ 5.8 Any corporate Trustee shall be a financial institution with fiduciary powers.
§ 5.9 All references herein to the 'Trustee" shall mean the originally appointed
Trustee or the successor Trustee(s), as the case may be.
§ 5.10 I appoint the then serving Trustee as Guardian of the estates of any minor
beneficiaries under this Will, including the proceeds of any life insurance on my life payable to
such minors and any other property, rights or claims with respect to which I am entitled to
appoint a guardian and have not otherwise specifically done so. The Guardian shall have full
authority to use such assets, both principal and income, in any manner the Guardian shall
deem advisable for the best interests of the minor, including preparatory, college and graduate
education, and professional, vocational or technical training,without securing a court order.
-5 -
ARTICLE SEVEN
POWERS OF FIDUCIARIES
§ 6.1 No fiduciary under this Will shall be required to give bond or other security for the
faithful performance of the fiduciary's duties.
§ 6.2 Any such fiduciary shall have, without restriction or qualification, all powers given
by law, including without limitation those under the Pennsylvania Probate, Estates and
Fiduciaries Code, and in addition the following powers:
§6.2.1 To invest in, accept and retain any real or personal property,
including stock of a corporate fiduciary or its holding company, without restriction
to legal investments; provided, however, if any property that forms a part of the
principal of the trust established by Article Three of this Will is unproductive, My
Husband may at any time and from time to time by a written notice require the
Trustee of said trust either to make any or all of such property productive or to
convert such property within a reasonable time after the Trustee receives such
notice.
§ 6.2.2 To sell, exchange, partition or lease for any period of time any
real or personal property and to give options therefor for cash or credit, with or
without security.
§ 6.2.3 To borrow money from any person, including any fiduciary
acting hereunder, and to mortgage or pledge any real or personal property.
§ 6.2.4 To hold shares of stock or other securities in nominee
registration form, including that of a clearing corporation or depository, or in book
entry form or unregistered or in such other form as will pass by delivery.
§ 6.2.5 To engage in litigation and compromise, arbitrate or abandon
claims.
§ 6.2.6 To determine the apportionment of receipts and expenses,
including extraordinary cash dividends, stock dividends, capital-gain dividends of
regulated investment companies and proceeds and expenses of the sale of
unproductive real estate, between income and principal, such apportionment to
be made so as to balance fairly the interests of any income beneficiary and the
remaindermen.
§ 6.2.7 To make distributions in cash, or in kind at current values, or
partly in each, allocating specific assets to particular distributees on a non-pro
- 6 -
rata basis, and for such purposes to make reasonable determinations of current
values.
§ 6.2.8 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the
payment of such taxes, without obligation to adjust the distributive share of
income or principal of any person affected thereby.
§ 6.2.9 To join with My Husband or My Husband's personal
representative in the filing of a joint income tax return for any period for which
such a return may be permitted, without requiring My Husband or My Husband's
estate to indemnify my estate against liability for the tax attributable to her
income, and to consent, for federal gift tax purposes, to having gifts made by My
Husband during my lifetime treated as having been made half by me.
§ 6.2.10 To disclaim any interest I may have in any estate if the
Executor deems such disclaimer to be in the best interests of my estate and the
beneficiaries thereof.
§ 6.2.11 Following the death of My Husband, to terminate any trust
created herein, the principal of which is or becomes too small in the Trustee's
discretion to make the establishment or continuance of the trust advisable, and
to make immediate distribution of the then remaining trust property to the
beneficiary then entitled to the income of the trust property or, if there is more
than one beneficiary, to the beneficiaries then entitled to the income of the trust
property in proportion to their respective interests therein or, if such interests are
not defined, in equal shares to such beneficiaries; provided, however, no Trustee
shall participate in any decision to terminate such trust if by reason of such
termination such trustee could receive a distribution of trust property from such
trust as aforesaid. The receipts and releases of the distributee(s)will terminate
absolutely the right of all persons who might otherwise have a future interest in
the trust, whether vested or contingent, without notice to them and without the
necessity of filing an account in any court.
§ 6.2.12 To merge, after the death of My Husband any trust created
hereunder with any other trust or trusts created by me or My Husband under will
or deed, if the terms of any such trust are then substantially similar and held for
the primary benefit of the same person or persons, and if such merger shall not
cause any adverse income, estate or generation skipping transfer tax
consequence.
§ 6.2.13 To file the appropriate election in accordance with
Section 2056(b)(7)(B)(v) of the Internal Revenue Code to designate whatever
portion of the trust established in Article Three of this Will that the Executor, in
- 7 -
the Executor's sole discretion, determines should qualify for the marital
deduction. In making this determination, the Executor is directed to consider the
present and projected financial requirements of My Husband, the expected
period of survivorship of My Husband and the assets that have passed to My
Husband other than under the provisions of this Will. If the Executor does not
make an election pursuant to Internal Revenue Code Section 2056(b)(7)(B)(v)
with respect to all of the assets held in trust under Article Three hereof, the
respective trust estates thereunder may be divided into separate trusts pursuant
to the terms of the election and such division shall be based upon the fair market
value of the assets comprising the respective trusts at the time of the division.
§ 6.2.14 To make any election available under the tax laws, including
the power to make an election to qualify any trust created hereunder as a
Qualified Subchapter S Trust ("QSST") or an Electing Small Business Trust
("ESBT").
§ 6.2.15 With respect to any trust hereunder that holds shares of stock
in any S corporation, as defined by § 1361 of the Internal Revenue Code ("S
Corporation stock"), to segregate such S Corporation stock from the other
assets of any such S Corporation trust, to hold such stock in a separate trust
under similar terms and conditions, and to take such actions and make such
elections as may be reasonable necessary to qualify any such separate trust as
a permitted S Corporation shareholder under§ 1361(c)(2) of the Internal
Revenue Code.
ARTICLE EIGHT
PROVISION FOR TAXES
§ 7.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar
nature payable by reason of my death to any government or subdivision thereof upon or with
respect to any property subject to any such tax (solely for the purposes of this Article Eight
("Death Taxes"), and any penalties thereon, shall be paid by the Executor as follows: (a) if My
Husband survives me, all such Death Taxes and penalties shall be paid out of the principal of
the property, if any, disclaimed by My Husband and, if none or to the extent such disclaimed
property is insufficient, from the principal of that portion of my estate disposed of by Article Two
of this Will; and (b) if My Husband does not survive me, all such Death Taxes and penalties
- 8 -
shall be paid from the principal of that portion of my estate disposed of by Article Two of this
Will. All interest with respect to any such Death Taxes and penalties shall be paid by the
Executor out of the income or principal or partly out of the income and partly out of the principal
of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not
make apportionment among or seek reimbursement from the beneficiaries, recipients or owners
of such property for any such Death Taxes, penalties or interest. Notwithstanding any provision
of this Article Eight to the contrary, the Executor shall not pay any such Death Taxes, penalties
or interest attributable to any property included in my estate solely because of a power of
appointment thereover that I possess but have not exercised or any qualified terminable interest
property.
ARTICLE NINE
PROVISION FOR DEBTS AND EXPENSES
§ 8.1 1 direct that any of my legally enforceable debts, any expenses of my last
illness, funeral and burial, and any of the administrative expenses of my estate (solely for the
purpose of this Article Nine ("Debts and Expenses"), shall be paid as follows: (a) if My Husband
survives me, all such Debts and Expenses shall be paid out of the principal of the property, if
any, disclaimed by My Husband and, if none or to the extent such disclaimed property is
insufficient, from the principal of that portion of my estate disposed of by Article Two of this Will;
and (b) if My Husband does not survive me, all such Debts and Expenses shall be paid from the
principal of that portion of my estate disposed of by Article Two of this Will.
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ARTICLE TEN
BUSINESS INTERESTS
§ 9.1 In the event any business interest should be an asset of my estate, whether
the same involves a proprietary interest, a partnership interest, a membership interest or stock
in a closely held corporation, whether wholly owned, controlled by me or owned in substantial
part by me, I authorize the Executor and Trustee, as the case may be (hereinafter referred to as
the fiduciaries), subject to the terms of any agreement I may have made for the sale of my
interests, to continue said business until such time as the fiduciaries shall deem it advisable to
sell, to liquidate or to distribute the same in kind. With respect to any sale or exchange of the
stock of any such business interest and in the absence of any such agreement entered into by
me prior to my death, I direct the fiduciaries to consider and to determine the appropriateness
of a sale or redemption of such stock in accordance with Section 303 of the Internal Revenue
Code to the business entity and a possible deferral of federal estate tax payments under
Section 6166 of the Internal Revenue Code. It is my desire that to the extent possible any
business interest that I may own at the time of my death be continued or disposed of only in an
orderly manner so as to maximize the proceeds of any disposition. If an election under the
foregoing provisions will effect such desire, the fiduciaries are encouraged to pursue such
election if the fiduciaries deem such election also to be in the best interests of my estate and
the beneficiaries thereof. The fiduciaries shall have all rights and powers in connection with
such business as I had when living, including specifically the power at any time and from time to
time to operate or to join in the operation of the same as a going concern, to form or to reform a
general or limited partnership or limited liability company, to incorporate or to reincorporate and
to liquidate or to sell the same or any part thereof as the fiduciaries deem it advisable for the
best interests of my estate and of the beneficiaries thereof without the necessity of any order of
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court and without any liability for loss resulting from the operation of said business except when
such loss is the result of gross negligence or fraud on the part of the fiduciaries.
ARTICLE ELEVEN
MISCELLANEOUS PROVISIONS
§ 10.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal
Revenue Code of 1986, as amended from time to time, or the corresponding provision of
subsequent law.
§ 10.2 If My Husband and I die under such circumstances that it is impossible to
determine which of us survived, it shall be conclusively presumed and this Will shall be
construed as if My Husband had survived me. If any person other than My Husband and I die
under such circumstances that it is impossible to determine which of us survived, it shall be
conclusively presumed and this Will shall be construed as if such person had predeceased me.
§ 10.3 Whenever a discretionary distribution of net income or principal is permitted
pursuant to any trust created by this Will, if such distribution may be made in whole or in part to
a person other than My Husband who is then a Trustee of such trust, such person may not
participate in any way in the decision whether to make such distribution. No Trustee who is
under a legal obligation to support a beneficiary of a trust created hereunder shall participate in
the exercise of any discretion granted to the Trustee of that trust to distribute net income or
principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any
reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power
prohibited hereunder.
§ 10.4 Whenever a fiduciary is directed to distribute property to or for the benefit of
any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or
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otherwise suffers from an illness or mental or physical disability that would make distribution
directly to such beneficiary inappropriate (as determined in such fiduciary's sole discretion
exercised in good faith), the fiduciary may distribute such property to the person who has
custody of such beneficiary, may apply such property for the benefit of such beneficiary, may
distribute such property to a custodian for such beneficiary, whether then serving or selected
and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers
to Minors Act or Uniform Gifts to Minors Act to be held until such beneficiary reaches twenty-
five (25) years of age, may distribute such property to the guardian of such beneficiary's estate,
may distribute such property directly to such beneficiary's estate, or may distribute such
property directly to such beneficiary (except if any of the conditions hereinbefore described in
(b) apply), without liability on the part of the fiduciary to see to the application of such property.
This provision shall not in any way operate to suspend such beneficiary's absolute ownership of
such property or to prevent the absolute vesting thereof in such beneficiary,
§ 10.5 Except as otherwise may be provided in this Will, during the continuance of
any of the trusts created under the provisions of this Will, and thereafter until the property is
distributed to and received by any beneficiary hereunder, the principal sums thus held in trust
for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any
contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made,
contracted, incurred or committed, but shall be absolutely free from the same, and such
beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums
or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the
income.
§ 10.6 An individual fiduciary shall receive compensation in accordance with the law
of Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. A
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corporate fiduciary shall be compensated by agreement with the individual fiduciary, or, in the
absence of such agreement, in accordance with its fee schedule as in effect at the time of
payment. I authorize a corporate fiduciary to charge additional fees for services it provides to
my estate or a trust hereunder that are not comprised within its duties as fiduciary, for example,
a fee charged by a mutual fund it administers in which my estate or a trust hereunder invests,
or a fee for providing an appraisal, or a fee for providing corporate finance or investment
banking services. I also recognize that a corporate fiduciary may charge separately for some
services comprised within its duties as such fiduciary, for example a separate fee for investing
cash balances or preparing tax returns. Such separate charges shall not be treated as
improper or excessive merely because they are added on to a basic fee in calculating total
compensation for service as fiduciary.
§ 10.7 Notwithstanding any other provision of this Will, but only to the extent that any
trust hereunder is subject to the Rule Against Perpetuities under applicable law, upon the
expiration of twenty-one (21) years after the death of the last survivor of My Husband and my
issue living at my death, the trusts created hereunder shall forthwith terminate and the trust
property shall be distributed to the beneficiary then entitled to the income of the trust property
or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the
trust property in proportion to their respective interests therein or, if such interests are not
defined, in equal shares to such beneficiaries.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this L / day of
f�tlY 2009.
//,. ,J>a, -741 (SEAL)
SIE L. TABOR
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Signed, sealed, published and declared by the above named JESSIE L. TABOR, as and
for her Last Will, in the presence of us and each of us, who, at her request and in her presence
and in the presence of each other, have hereunto subscribed our names as witnesses thereto
the day and year last above written.
Residing at
{�( t ✓ �� �4�.' Residing at �LILrJ d�c �n t '736j
- 14-
COMMONWEALTH OF PENNSYLVANIA
ss,
COUNTY OF !At)P4,f )
We, JES/S'IE L. TABOR, the testatrix R ui4 /�. Lc u} 7's, X1 2. and
A,
f�fFQ1"AIE 4C Rf , the witnesses, whose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her Last Will; that the testatrix signed
willingly and executed it as her free and voluntary act for the purposes therein expressed; that
each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness
and that to the best of his or 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.
WITNESS: TESTATRIX:
✓ W � r��
41 L. TABOR
WITNESS:
Subscribed, sworn to and acknowledged before me by JESSIE L. TABOR, the testatrix,
and subscribed and sworn to before me by,,Nut 4 M "r -s l,C , and
M"I AA/A!£ d- Aek i the witnesses, this �I�9 r` day of IV q y
2009.
NotairyPdbric
COMMONWEALTH OF PENNSYLVANIA (SEAL)
Notarial Seal
Carol A.Koppenhaw,Notary Public
City of Harrisburg,Dauphin County
My Commission Expires March 18,2012
- 15 -
PNC Bank Checking
Account Statement
Free Checking Statement 4' PNCBANK
PNC Bank
Primary account number:50-0469-6554
Page 1 of 3
For the period 07/10/2013 to 08/08/2013 Number of enclosures:0
001054 O For 24-110th banking,and transaction or
JESSIE L TABOR
-0i� interest rate information,sign on to
-� 1602 KATHRYN ST PNC Bank Online Banking at pnc.com.
NEW CUMBERLAND PA 17070-1164 'a For customer service call 1-888-PNC-BANK
Monday-Friday: 7 AM-10 PM ET
Saturday&Sunday: 8 AM-5 PM ET
Para servicio on espanol, 1-866-HOLA-PNC
Moving? Please contact us at 1-888-PNC-BANK
® Write to:Customer Service
PO Box 609
Pittsburgh PA 15230-9738
Visit us at pnc.com
TOD terminal: 1-800-531-1648
For hearing impaired clients only
Free Checking Account Summary Jessie L Tabor
Account number: 50-0469-6554
Overdraft Protection has not been established for this account.
Please contact us if you would like to set tip this service.
Overdraft Coverage-Your account is currently Opted-Out.
- You or your joint owner may revoke YOLT opt-in or opt-out choice at anytime.
To learn more about PNC Overdraft Solutions visit us online at pnc.com/overd raftsolutions.
Call 1-877-588-3605,visit any branch,or Sign on to PNC Online Banking,and select the"Overdraft
Solutions"link under the Account Services section to manage both your Overdraft Coverage and Overdraft
Protection settings.
Balance Summary
Beginning Deposits and Checks and other Ending
balance other additions deduction. balance
6,877.12 1,100.00 1,728.46 6248.66
Average monthly Charges
balance and fees
G,Cro9.60 .00
Transaction Summary
Checks paid/ Check Card POS Check Card/Bankcard
withdrawals signed transactions POS PIN transactions -
e4 9
Total ATM PNC Bank Other Bank
transactions ATM transactions ATM transactions
0 0 0
Activity Detail
Deposits and Other Additions There was 1 Deposit or Other Addition
Date Amount Description totaling$1,900.00.
07/22 1,100.00 Deposit Reference No. 520004450
�r y
i
Free Checking Statement
For the period 07/10/2013 to 08/08/2013
For 24-hour information,sign on to PNC Bank Online Banking JESSIE k TABOR
on pnc.com. Primary account number:50-0469-6554
Account number:50-0469-6554-continued Page 2 of 3
Banking/Check Card Withdrawals and Purchases
Date Amount Description There were 2 Check Card/Bank card PIN POS
07/15 508.13 0650 Check Cm-d Purchase Preysinger Motors purchasestotaling $81.07.
07/15 151.90 0650 Check Card Purchase Subway Camp Hill PA
07/15 25.00 0650 Check Card Put chase Con forti Physical Ther There were other Banking
07/16 146.85 0650 Check Card Purchase Weis Mazkets#125 S Card deductions totaling$1,0447.37.3 8., heck
07/16 75.00 0650 Check Card Purchase Mechanicsburg Art Cent
07/17 25.00 0650 Check Card Purchase Confortl Physical Thel, -
07/19 25.00 0650 Check Card Purchase.Conforti Physical Tier
07/22 6520 POS Purchase CVS 01630 Caznp Hill PA "
07/23 53.96- 0650 Check Card Purchase CVS Plawinacy#I630 Q03
07/$3 1.31.34 0650 Check Cal Purchase Weis Markets 4125 S
07/;?4 25.00 0650 Check Card Purchase Confortl Physical Tber
07/251 23.99 0650 Check Card Purchase"llte Healthy Grocer
07/25 63.71 0650 Check Card Purchase CVS Pharmacy#1630 Q03
07/25 25.00 0650 Check Card Purchase Ph Med Svcs Worneus Can
07/29 14.05 0650 Check Card Purchase Subway Camp Hill PA
07/29 25.00 0650 Check Card Purchase Confetti Physical Tber
07/29 1,69 0650 Check Card Purchase Turkey Hill#0236
07/31 25.00 0650 Check Gard Purchase Conforti Physical Titer
07/31 48.64 0650 Check Cw-d Purchase Smith Custom Piwwng L
08/02 9.07 0650 Check Cu-d Purchase CVS Pharmacy 01630 Q03
08/02 25.00 0650 Check Card Purchase Conforti Physical Ther
08/02 15.87 POS Purchase CVS 01630 0163 Camp Hill PA
08/05 3.96 0650 Check Carol Purchase Turkey Hill#0091
08/05 212.44 0650 Check Card Purchase Weis Markets#125 S
03/06 134.70 0650 Check Card Purelmse Hematology&Oncology
08/08 3.96 0650 Check Card Purchase Turkey Hill#0091
Daily Balance Detail
Cate Balance Date Balance Date Balance Date Balance
07/10 6,877.12 07/19 6,056.24 07/25 6,768.04 08/05 6,387.32
07/15 6,328-9 07/22 7,091.04 07/29 6,727.30 08/06 6,252.62
07/16 6,10624 07/23 6,905.74 07/31 0,653.66 08/08 6,248.66
07/17 6,08124 07/24 6,880.74 081/02 6,603.72
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According to a recent survey conducted by PNC,those people who are on target say these three things have helped them get there:
• Living under their means
• Contributing as much as possible to their 401(k)s or other retirement plans
•. Starting to save at a young age
Talk to ns today about how we can help put.you on the right path to your retirement goals,with a free retirement review.Stop by any
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Reviewing Your Statement q PNCBANK
Please review this statement carefully and reconcile it with your records. Call the telephone number on the upper right side of the first page
of this statement if:
• you have any questions regarding your account(s);
• your name or address is incorrect;
• you have any questions regarding interest paid to an interest-bearing account.
Balancing Your Account
Update Your Account Register
Compare: The activity detail section of your statement to your account register.
Check Off: All items in your account register that also appear on your statement. Remember to begin
with the ending date of your last statement. (An asterisk ,*) will appear in the Checks
section if there is a gap in the listing of consecutive check numbers.)
Add to Your Account Register Any deposits or additions including interest payments and ATM or electronic deposits
Balance: listed on the statement that are not already entered in your register.
Subtract From Your Account Any account deductions including fees and ATM or electronic deductions listed on the
Register Balance: statement that are not already entered in your register.
Update Your Statement Information
Step t: Step 2: check Number or
Add together Date of Deposit Amount Add together Deduction Description Amount
deposits and checks and other
other additions deductions listed
listed in your in your account
account register register but not on
but not on your your statement.
statement.
Total A
Step 3:
Enter the ending balance recorded on your statement
Add deposits and other additions not recorded Total A+ $
Subtotal=
Subtract checks and other deductions not recorded Total B - R ��
The result should equal your account register balance
Total 8
Verification of Direct Deposits
To verify whether a direct deposit or other transfer to your account has occurred,call us Monday-Friday:7 AM- I O PM ET and Saturday
X Sunday:8 AM -5 PM LT at the customer set-vice number listed on the upper right side of the first page of this statement.
In Case of Errors or Questions About Your Electronic Transfers
Telephone us at the customer service number listed on the upper right side of the first page of this statement or write us at PNC Bank Check
Card Services,500 First Avenue,4th Floor,Mailstop P7-PFSC-04-M,Pittsburgh,PA 15219 as soon as you can,if you think your statement
or receipt is wrong or il'you need more information about a transfer on the statement or receipt.We must hear from you no later than 50
days after we sent you the FIRST statement on which the error or problem appeared.
(1)Tell its your name and account number(if any).
(2)Describe the error or the transfer you are unsure about,and explain as clearly as you can why you believe it is an error or why you
need more information.
Q)Tell its the dollar amount of the suspected error.
We will investigate your complaint and will correct any error promptly. If we take more than 10 business days to do this,we will
provisionally credit your account for the amount you think is in error, so that you will have use of the money diming the time it
Likes its to complete our investigation.
Member FMC Equal Housing Lender t,#t
;�}•x