HomeMy WebLinkAbout08-26-13 � 1505610143
REV-1500 EX�°2_„> �
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year ��ie�u�er
Bureau of Individual Taxes �EVqRTMENTOFREVENUE
Po Box.2sosoi INHERITANCE TAX RETURN 21 12 -�$��
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
370 76 7256 11 27 2012 11 22 1960
DecedenYs Last Name Suffix DecedenYs First Name MI
GOVER MATTHEW R
(if Applicabie)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
GOVER JULIA A
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. Supptemental Return � 3. Remainder Return(Date of Death
Priorto 12-13-82)
� 4. Limited Estate � 4a. Future Interest Compromise � 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
� g Decedent Died Testate � Decedent Maintained a Living Trust 8. Total Number of Safe De OSit BOxeS
(Attach Copy of Will) ❑ (Attach Copy of Trust) — P
� 9. Litigation Proceeds Received � �p, Spousal PovertY Credit(Date of Death ��.Election to tax under Sec.9113 A
between 1231=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
WAYNE M PECHT ESQ 717 691 9808
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13EC�STER OFMqLLStl:�JYSE���flNLY
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First Line of Address m ? �_. c:.; ..
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650 NORTH TWELFTH STREE �' �"_"= ��� ,`;� ' 'r
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Second Line of Address °° - ��`� c�, �
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SUITE 100 �- �- -� -=� ^'� - °
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:=� DAT�.fILEp- �'
City or Post Office State ZIP Code ,J
LEMOYNE -U
PA 17 0 4 3 "�' —��'' �' �i
CorrespondenYs e-mail address: �/peChteA peChtlaw.COfYI
Under penalties of perjury,I deciare that I have examined this return,inciuding 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.
SIG TUR OF PERSON RE NSIBLE FOR FILING RETURN DATE
�i�'� Julia A Gover U ' ZJ� f
A RESS
127 Sou h 31st Str t Cam Hill PA 17011
SIGN URE PREP RER 0 ER TH PRESENTATIVE DATE
Wayne M Pecht Esq. ��,�� - j�
ADDRESS
650 North Twelfth Street, Lemoyne, PA 17043
Side 1
L 1505610143 1505610143 �
� 15�5610243
REV-1500 EX
DecedenYs Social Security Number
DecedenYsName: GOV@r� Matthew R 37� 76 7256
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1. 182 , 800 . 00
2. Stocks and Bonds(Schedule B)............................................................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 190 , �8 8 . 91
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous Nnn;Probate Property
(Schedule G) �J Separate Billing Requested............ 7.
g. Total Gross Assets(total Lines 1 through 7)........................................................ g. 372 , 888 . 91
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 9, 61� . 2 3
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 74 , 014 . 74
11. Total Deductions(total Lines 9 and 10)................................................................ �1. 83 , 624 . 97
12. Net Value of Estate(Line 8 minus Line 11).......................................................... �2, 2 S 9,2 63 . 94
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)............................................... �4, 2$9,2 63 . 94
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(�.2)x.00 289,263 . 94 15. O . OO
16. Amount of Line 14 taxable
at lineal rate X .045 � . 0� 16. � . 0 0
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 18. 0 . 0 0
19. TAX DUE................................................................................................................ 19. 0 . �0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. �
Side 2
� 1505610243 1505610243 J
REV-1500 EX Page 3 File Number 27-12-2013
Decedent's Complete Address:
DECEDENT'S NAME
Gover, Matthew R
STREET ADDRESS
127 South 31st Street
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
Total Credits(A +B) (2) 0.00
3. Interest �3�
4. If Line 2 is greater than Line 1 +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) Q.��
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:............................................................................... � 0
b. retain the right to designate who shall use the property transferred or its income:.................................. ❑ ❑x
c. retain a reversionary interest;or............................................................................................................... ❑ ❑X
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?.................................................................................................................... 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?.................................................................................................................. ❑ �
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 January 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 decedenYs lineal beneficiaries is 4.5 percent,except as noted in
[72 P.S.§9116(a)(1)].
. The tax rate imposed on the net value of transfers to or for the use of the decedenYs 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-1502 EX+(01-10�
SCHEDULE A
pennsylvania REAL ESTATE
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gover, Matthew R 21-12-2013
All real proper[y owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on schedule F.
Attach a copy of the settlement sheet if the property has been sold
Include a copy of the deed showing decedenYs interest if owned as tenant in common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 127 S.31st Street Camp Hill, PA 182,800.00
TOTAL(Also enter on Line 1, Recapitulation) 182,800.00
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule A(Rev.01-10)
Rev-1508 EX+�77-10)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gover, Matthew R 21-12-2013
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PNC Bank Checking Account 27,g2g.��
2 PNC Bank Checking Account 111,000.00
3 PNC Bank Savings Account 51,460.14
TOTAL(Also enter on Line 5, Recapitulation) 190,088.91
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
, .
REV-1511 EX+(�0-09)
pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gover, Matthew R 21-12-2013
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 5,492.85
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2. Attornev's Fees 3,500.00
See continuation schedule(s) attached
3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation)
Claimant
Street Address
City State Zin
Relationshi�of Claimant to Decedent
4. Probate Fees 207.50
5. AccountanYs Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 409.88
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 9,610.23
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09)
. . .� .. _ ._ . , .
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Gover, Matthew R 21-12-2013
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Ex enses
1 Collumbarium at Camp Hill Cemetary 900.00
2 Flowers 143.05
3 Myers-Harner Funeral Home, Inc.-1903 Market Street,Camp Hill, PA 17011 4,115.00
4 Thank you cards and postage 103.20
5 Urns 231.60
H-A 5,492.85
Attorney Fees
6 Wayne M. Pecht, Esquire-Attorney's Fees 3,500.00
H-B2 3,500.00
Other Administrative Costs
7 Cumberland Law Journal-Estate Legal Advertisement 75.00
8 Register of Wills, Cumberland County-Probate Fees 157.50
9 Register of Wills,Cumberland County-Filing Fee, Inheritance Tax Return and Inventory 30.00
10 Register of Wills, Cumberland County-Filing Fee, Family Settlement Agreement 20.00
11 The Patriot News-Estate Legal Advertisement �27,38
H-B7 409.88
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
. :, �� � .:_ _, . _. . , _
Rev-1512 EX+��2_08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gover, Matthew R 21-12-2013
Report debts incuned by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expe�ses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Annmarie L.Gover-Alimony payoff 9,050.00
2 Bank of America-Automobile Loan 2,356.58
3 Bank of America-Automobile Loan 19,943.00
4 Bank of America -Credit Card 1,307.87
5 Capital One-Credit Card account 2,778.00
6 Central Mortgage-Mortgage 7,254.24
7 Centric Bank-Second mortgage on house 1,800.00
8 Department of the Treasury-2012 Federal Income Tax 16,320.00
9 Erie Insurance Company-Homeowner's Insurance 698.00
10 Erie Insurance Company -Automobile Insurance 1,200.00
11 Janet Miller,Tax Collector-2012 Cumberland County Tax 1,190.00
12 Janet Miller,Tax Collector-Real Estate taxes,Spring,2012 1,018.87
13 Janet Miller,Tax Collector-Real estate taxes, Fall,2012 2,357.93
14 Janet Miller,Tax Collector-Real estate taxes, Fall,2012 14.70
15 Janet Miller,Tax Collector-Real estate taxes,Spring,2013 948.75
16 Janet Miller,Tax Collector-Real estate taxes,Spring,2013 4.90
77 Littman-Credit Card account 2,529.40
Total of Continuation Schedule See attached page
TOTAL(Also enter on Line 10, Recapitulation) 74,014.74
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08)
. � ,_ , . . � -.. . , .,:� . .. ,. . ..
Rev-1512 EX+(12-08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT
DEPARTMENT OF REVENUE � �
iNHERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
continued
ESTATE OF FILE NUMBER
Gover, Matthew R 21-12-2013
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
18 Mark Wetzel, CPA-Tax Preparation 300.00
19 Pennsylvania Department of Revenue-Pennsylvania State Income Tax for 2012 2,084.00
20 Pennsylvania Department of Transportation -Title fees for automobiles 64.50
27 Riverview Bank-Line of Credit 525.00
22 Wells Fargo-Credit Card account 269.00
TOTAL(Also enter on Line 10, Recapitulation) 74,014.74
Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08)
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Last Will and Testament
OF
MATTHEW R. GOVER
1, MATTHEW R. GOVER, of Camp Hill, Cumberland Counry, Pennsylvania, do make,
publish, and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils
by me heretofore made.
ITEM I: Famil�Information. I am married to Julia A.Gover,and all references to my
wife in this Will are to her. I have two children: JoYui F. Gover (born December 1l, 1991) and
Andrew R. Gover(born Februar� 15, 1994). My children are referred to in this Will as my children
or as a child of mine. Any person born to or adopted by a child of mine is referenced in this Will as
my issue. Provided, however, no adopted person shall benefit under this Will unless the order or
decree of adoption is entered before the adopted person attains the age of twenty-one (21)years.
ITEM II: Death Ta.�es. I direct that all inheritance and estate taxes becoming due by
reason of my death,whether payable by my estate or by any recipient of any properly,shall be paid
by the Executor out of the residue of my estate, as an expense and cost of administration of my
estate,except that no taxes shall be charged against any gift qualifying for the marital or charitable
deduction in my estate. The Executor shall have no duty or obligation to obtain reimbursement for
any such taa so paid,even though on proceeds of insurance or other property not passing under this
W ill.
ITEM III: Debts and Final Ex�enses. I direct the Executor to pay the expenses of my last
.�
illness and funeral expenses from the residue of my estate as a�z expense�l cost of ac�T�ninis�r��ion
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ITEM IV: Tan�ible Personai Property. If I die before my wife,Julia A. Gover, I give to
her all my tangible personal property,including but not limited to,all of my household fiirniture and
furnishings,books,pictures,jewelry,silverware,automobiles,wearing apparel and all other articles
of household or personal use or adornment and all policies of insurance thereon. If I do not die
before my wife, I may leave a written list in my safe deposit box or elsewhere disposing of certain
items of my tangible personal property. The Executor shall dispose of items of my tangible personal
property as specified in the written list. If no written list is found in my safe deposit box or
elsewhere and properly identified by the Executor within thirty(30) days after the probate of my
Will, it shall be presumed that there is no other statement or list.Any subsequently discovered list
shall be ignored. If I survive my wife,I give any property of the rype described in this Item and not
set forth in a written list to my children, to be divided between them as they shall agree. Should
there be no agreement, the Executor shall divide this property between them in as nearly equal
portions as the Executor, in his discretion, deems appropriate, having due regard for the personal
preferences of my children.
ITEM V: Residue. I give the residue of my estate, not disposed oF in the
preceding portions of this Will,to my wife,Julia A. Gover. If my wife does not survive me,I give,
devise,and bequeath all the rest and residue of my estate to my children,John F. Gover and Andrew
R. Gover, in equal shares,per stirpes. If either of my said children shall predecease me,leaving no
issue, such deceased child's share shall be distributed to my child who survives me,per stirpes. If
either of my children are under the age of twenty-five(25)yeazs,any s.hare(s)distributable to such
child, shall be distributed to my Trustee,and shall be held,administered,and distributed pursuant to
Item VI below.
ITEM VI: Trust. The following provisions shall apply to any property payable to the
Trustee named in ITEM X.
2
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A. Division of Principal. The Trustee shall divide the principal so as to
provide one (1) equal share for each beneficiary named in Item V above for whom
the Trustee received assets. Each share shall be held,administered,and distributed as
follows:
l. My Trustee shall pay to, or apply for the benefit of, each
beneficiary so much of the net income and principal of the trust share
as my Trustee, in its sole discretion, deems appropriate for such
beneficiary's health,education,maintenance and support,taking into
consideration all other resources available to such beneficiary prior to
making such distributions.
2. In making the aforesaid payments for the health, education,
maintenance and support of such beneficiary,the Trustee shall give a
liberal interpretation to the discretionary authority conferred by this
Will so as to alleviate any burden on the guardian of the person of the
child and on the guardian's family that might be caused in any way by
the presence of the child in the guardian's home.
3. The Trustee shall distribute the Trust to the beneficiaries as
follows:
a. Upon the beneficiary's attainment of
the age of twenty-five (25) years, the Trust shall
terminate and the Trustee shall distribute to the
beneficiary the remaining assets of the beneficiary's
share of the Trust.
B. Trust Without Beneficiaries. If before final distribution of the assets
of any Trust established for my issue, there is no living beneficiary of that Trust,it
shall terminate. The assets of the Trust shall be paid to the then living issue, on a
stirpital basis, of the nearest deceased ancestor (with issue li.ving at the time of
distribution)of the Bene#Iciary who is related to me or my issue. Howevzr,if there is
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then in existence any trust created under this Will for the benefit of that issue, the
share which would have been distributed to that issue shall be added to the principal
of his or her trust, to be administered and distributed as provided in this Will.
C. Rule A�ainst Perpetuities. Notwithstanding any other provision of
this Will,each Trust arising under this Will shall terminate no later than twenty(20)
years after the death of the last to die of my issue living at the time of my death.
Upon termination,the principal shall be distributed to the then income benzficiaries
of the Trust.
ITF.M VII: Administrative Powers. In addition to the powers granted at law,the Executor
and the Trustee shall possess the following powers, each of which shall be construed broadly and
may be exercised without court approval, but in a fiduciary capacity only:
A. To retain any investments I have at my death, including specifically
those consistina of stock of any bank even if I have named that bank as the Executor.
B. To vary investments, to make loans, and to invest in bonds, stocks,
notes, real estate mortgages or other securities or in other property,real or personal,
without being restricted to so-called"legal investments",and without being limited
by any statute or rule of law regarding investments by fiduciaries.
C. The Executor is authorized to divide and distribute personal property
and real property, partly or wholly in kind, and to allocate specific assets among
beneficiaries so long as the total market value of each share is not affected by the
division,distribution or allocati�n in kind. The Executor is authorized to make,join
in and consummate partitions of lands,voluntaxily or involuntarily,including giving
of mutual deeds,or other obligations,with as wide powers as an individual owner in
fee simple.
D. To sell either at public or private sale real and personal property
severally or in conjunction with other persons,and to consummate sale(s)by deed(s)
or other instrument(s)to the purchaser(s),conveying a fee simple title. No purchaser
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shall be obligated to see to the application of the purchase money or to make inquiry
into the validity of any sale(s). The Executor is authorized to execute,acknowledge
and deliver deeds,assignments,options or other writings as necessary or convenient
to any of the power conferred upon the Executor.
E. To mortgage real estate, and to make leases of real estate.
F. To borrow money from any person, including the Executor, to pay
indebtedness of mine or of my estate, expenses of administration or inheritance,
legacy, estate and other. taxes, and to assign and pledge assets of my estate
established by this Will.
G. To pay all costs,taYes, expenses and charges in connection with the
administration of my estate established under this Will.
H. To make distributions of income and of principal to the proper
beneficiaries,during the administration of my estate,with or without court order,in
such manner and in such amounts as the Executor deems prudenfi and appropriate.
I. To vote shares of stock which form a part of my estate established
under this Wili, and to exercise all the powers incident to the ownership of stocic.
J. To unite with other owners ofproperty similar to property in my estate
to carry out plans for the reorganization of any company whose securities form a part
of my estate.
K. Z'o disclaim any interest in property which would devolve to me or my
estate by whatever means, including bui not limited to the following means: as
beneficiary under a will, as an appointee under the exercise of a power of
appointment, as a person entitled to take by intestacy, as a donee of an inter vivos
transfer, and as a donee under a third-party beneficiary contract.
L. To prepare, execute and file tax returns of any type required by
applicable law,including but not limited to filing a joint ta�c return with my surviving
spouse, and to make all tax elections authorized by law.
M. To employ custodians of property, investment or business advisors,
accountants and attornevs as the Executor deems appropriate, and to compensate
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" these persons from assets of my estate or trust,without affecting the compensation to
which the Executar is entitled.
N. To allocate administrative expenses to income or to principal, as the
Executor deems appropriate. However,no allocation to income shall be made if the
effect of the allocation is to cause a reduction in the amount of any estate tax marital
deduction or estate tax charitable deduction.
O. To make any adjustment to basis authorized by law,including,but not
limited to increasing the basis of any property included in my estate,whether or not
passing under this Will,by allocating any amount by which the bases of assets may
be increased. The Executor shall be under no duty and shall not be required to
allocate basis increase exclusively,primarily, or at all to assets which pass as part of
my probate estate as opposed to other property for which a basis adjustment is
allowable. The Executor shall allocate basis increase equitably among those
beneficiaries receiving property as a result of my death,but shall not be liable to any
person, nor subject to removal or surcharge, for any reasonable allocation of basis
increase.
P. To compromise claims.
To do all other acts in his or her judgment necessary or desirable for the proper and
advantageous management, investment and distribution of the estate established under this Will.
ITEM VIII: Distributions to or for Beneficiaries. The Executor is authorized to distribute
principal and income in any one or more of the following ways if the Executor considers the
beneficiary unable to apply distributions to the beneficiaiy's own best interests,or if the beneficiary
is under a legal disability:
A. Directly to the beneficiary;
B. To the legal guardian or conservator of such beneficiary;
C. To a Trustee,as custodian under the Pen.nsylvania Uniform Transfers
to Minors Act as to a beneficiary under the age of twenty-one (21) years;
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D. To a relative of the beneficiary,to be expended by that relative for the
benefit of the beneficiary; or
E. By directly applying distributions for the benefit of the beneficiary.
ITEM IX: Survival. Subject to item XI,any person who has died within thirty(30)days
after my death, or under such circumstances that the order of our deaths cannot be established by
proof, shall be deemed to have predeceased me. Any person(other than mysel�who has died at the
same time as any beneficiary under this Will,or in a conunon disaster with that beneficiary,or under
such circumstances that the order of deaths cannot be established by proof,shall be deemed to have
predeceased that beneficiary.
ITEM X: Executors and Trustees. I make the following provisions with respect to my
Eaecutors and Trustees:
A. I appoint my wife, Julia A. Gover, to be the Executrix of my Estate.
In the event that my wife is unable or refuses to serve as Executrix of my estate, I
appoint Richard Michaelian to serve as Executor of my estate.
B. The Executor shall have the right to receive reasonable compensation
for services rendered and reimbursement for reasonable expenses.
C. No Executor shall be liable or accountable for any loss that may result
from the good faith exercise of the authority granted in this Will.
D. I hereby appoint Richard Michaelian,to serve as Trustee of any trust
herein created. If Richard Michaelian is unable or unwilling to serve as Trustee, I
appoint Brian W. Perry,to serve as Trustee of any trust herein created.
E. The Executor and Trustee shall have the right to receive reasonable
compensation for services rendered and reimbursement for reasonable expenses.
F. No Executor or Trustee shall be liable or accountable for any loss that
may result from the good faith exercise of the authority granted in this Will.
G. The Executor and Trustee are specifically relieved from the duty of:.
filing boncl or entering security. ��. �� �; �
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ITEM XI: Simultaneous Death. In the event that my spouse and I die simultaneously,or
that the order of our deaths is uncertain, she shall be deemed to have survived me.
IN WITNESS WHEREOF,I have set my hand and seal to this,my Last Will and Testament,
consisting of this and the preceding seven (7)pages this first day of June 2012.
'u G��� `-�
Matthew . Gover
SIGNED,SEALF,D,PUHI,ISHED and DECLARED by Matthew R.Gover,the aUove named
Testator,as and for his Last Will and Testament, in the presence of us, who, at his request and in his
presence, and in dle prese e of each other,have hereunto subscribed our names as witnesses.
1205 Manor Drive, Suite 200
Mechanicsburg,PA 17055
- \-,�s��–�-- — 1205 Manor Drive, Suite 200
Mechanicsburg,PA 17055
" !/ 8
I itials
ACKNOWLEDGEMENT
COMMONw'EALTH OF PENNSYLVANIA :
: ss:
COUNTY OF CUMBERLAND =
We, Matthew R. Gover, VJ � ��. `����Q--�--�� and
�-n�o�, ` � �_� �_ , Testator and witnesses, respectively, whose names are
signed to the attached and foregoing instrument, being first duly sworn, do hereby declare to the
undersigned authority that the Testator signed and executed the instrument as his last will and that he
had signed willingly, and that he executed it as his free and voluntary act for the purpose therein
expressed,and that each of the witnesses,in the presence and hearing of the Testator,signed the Will as
witnesses and that to the best of his/her knowledge the Testator was at that time eighteen years of age or
older,of sound mind and under no constraint or undue influence.
2
Matthew R. Gover
Test or
Witness
����
w�t
� Subscribed and sworn to and acknowledged before me by Matthew R.Gover,the Testator,and
subscribed and sworn to before me by ����-`�`�� Q-Q-�-�� and
��o� �� �� � ,witnesses, on this 1 st day of June 2012.
C�MMONWEAITH 'JF�FNNSYLVANIA � �
N O TA R� ^��— � E A L N tary Public
Lori A.Backe�stc�s-Nat2ry Public
Lower Alia,i i�;c�.,�un��herlan d C oun ty
MY CG��S'i:!�`•_:�'�`��'�'���CL 13,2015
9
In tials
PECHT& ASSOCIATES, P.C.
650 North Twelfth Street
Suite 100
Lemoyne, PA 17043
Wayne M. Pecht Telephone: 717-691-9808
Member of California Bar Fax: 717-695-6550
CPA/LLM in Taxation wpecht@pechtlaw.COm
www.pechtlaw.com
Rob Bleecher
August 23, 2013
Glenda Farner Strasbaugh
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Ra: Estate of Matthew R. Gover, deceased
No.: 21-12-1323
Dear Glenda:
Enclosecl for filing with your office are the original and three (3) copies of the Inheritance Tax
Return and Inventory with regard to the above-referenced estate. Also enclosed is a check
payable to the Register of Wills in the amount of $30, representing the filing fees for the
Inheritance Tax Return and Inventory.
Please file the originals and return two date-stamped copies to me in the enclosed self-addressed,
stamped envelope.
If you hs:ve any questions, please call me. Thank you for your continuing cooperation.
Very truly yours,
PECHT �&A OCIATES, PC �-=:
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