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HomeMy WebLinkAbout11-08-13 1505610140 REV-1500 EX (01-10) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 1 2 0 8 8 5 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 7 2 3 2 0 1 2 0 2 2 8 1 9 3 3 Decedent's Last Name Suffix Decedent's First Name MI V A N I E R R I CHARD M (If Applicable)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 FILL IN APPROPRIATE OVALS BELOW ❑ 1.Original Return 2.Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) El 4.Limited Estate ❑ 4a.Future Interest Compromise(date of ❑ 5.Federal Estate Tax Return Required death after 12-12-82) ❑X 6.Decedent Died Testate F� 7.Decedent Maintained a Living Trust 0 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 El 11.Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFqJMATION SHO"BE DIREGJFD TO: Name Daytime Tazb p ne Numb& m n S U S A N H C O N F A I R 7 1 6 3151 ' 8,'-3 irnx � � REO'S OVILL SYSE � a >7 First line of address C1 C? C'7 d —rt ____4 '?'t 2331 MARKET STREET ° ry r- rn Second line of address — - City or Post Office State ZIP Code DATE FILED C A M P H I L L P A 1 7 0 1 1 Correspondent's e-mail address: SCONFAIR @REAGERADLERPC.COM Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUO P aRSQN RE �;ONstBLE FOR FILING RETURN JIDAT ADDRESS 390 N. 19TH STREET CAMP HILL PA 17011 SIGNATURE OF PREPARER 0, i N R THAN PRESENTATIVE ATE O� �. ADDRESS 2331 MARKET STREET CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent'SName: RICHARD M. VANIER RECAPITULATION 1. Real Estate(Schedule A) . .. . . . . . . . ... . . . .. . . . . . . . . . . . . . .. . . . . . . . . . . . 1. 3 3 0 0 0 0 . 0 0 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . .. . . . . . . .. . . . . . . . . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . .. . 3. 4. Mortgages and Notes Receivable(Schedule D) . . . . . . .. . . .. . . . . . . . . . ... . . 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). .. . . . . 5. 2 9 0 8 0 • 8 9 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . .. . . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 4 3 5 7 9 • 1 0 (Schedule G) ❑ Separate Billing Requested . . . . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) . . .. . . . . . . . . . . .. . . . . . .. .. . . 8. 4 0 2 6 5 9 • 9 9 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . .. . . . . . . 9• 1 2 7 1 5 . 6 3 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . .. . . . . 10. 2 7 5 0 6 . 1 2 11. Total Deductions(total Lines 9 and 10) . . . . .. . . . . . . . . . . . . .. . . . . . . . . . . . 11. 4 0 2 2 1 . 7 5 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 3 6 2 4 3 8 . 2 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . .. . . . . . .. . . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . .. . . . . . . . . . . . .. . . . . 14. 3 6 2 4 3 8 . 2 4 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 _ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate x.045 3 6 2 4 3 8 . 2 4 16. 1 6 3 0 9 . 7 2 17. Amount of Line 14 taxable Q • Q Q 17. 0 . 0 0 at sibling rate X.12 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 6 3 0 9 . 7 2 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑X Side 2 1505610240 1505610240 REV-1500 EX Page 3 File Number Decedent's Complete Address: 12 0885 DECEDENT'S NAME RICHARD M. VANIER STREET ADDRESS 390 NORTH 19TH STREET CITY STATE ZIP CAMP HILL P 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 16, 309.72 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. (3) 274 .17 Fill in oval 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) 16, 583.89 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... ❑ ❑X b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ ❑X c. retain a reversionary interest;or ................................................................................................ ❑ IXI d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ X❑ 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ ❑X 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ ❑X 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑X ❑ 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 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116(1.2)[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined, unde 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) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RICHARD M. VANIER 12 0885 All real property 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. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. 390 NORTH 19TH STREET 145, 000.00 CAMP HILL, PA 17011 — APPRAISED VALUE, APPRAISAL ATTACHED 2. 25 NORTH 26TH STREET 185, 000.00 CAMP HILL, PA 17011 — PROPERTY SOLD 8/16/2013 — SETTLEMENT SHEET ATTACHED TOTAL(Also enter on Line 1,Recapitulation.) $ 330, 000.00 If more space is needed,use additional sheets of paper of the same size. REV-1508 EX+(11-10) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: RICHARD M. VANIER 12 0885 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, MEMBERS 1ST FEDERAL CREDIT UNION — SAVINGS ACCOUNT #191963-00 20, 401.73 5000 LOUISE DRIVE, MECHANICSBURG, PA 17055 2. MEMBERS 1ST FEDERAL CREDIT UNION — CHECKING ACCOUNT #191963-11 1,210.15 5000 LOUISE DRIVE, MECHANICSBURG, PA 17055 3. 2001 FORD F150 3, 891.00 4 . TAX PRORATIONS FROM SALE OF 25 N. 26TH STREET, CAMP HILL, PA 3, 473.45 5. ALLSTATE INSURANCE CO. REFUND 104 .56 TOTAL(Also enter on Line 5,Recapitulation) $ 29, 080.89 If more space is needed,insert 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 RICHARD M. VANIER 12 0885 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 INCLUDETHE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENTAND DATE OF DEATH %OF DECUS EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACHA COPY OF THE DEED FOR REALESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. EDWARD JONES — IRA 43, 579.09 50.00 21, 789.55 KIRK M. VANIER — SON — BENEFICIARY 2. EDWARD JONES — IRA 43, 579.09 50.00 21,789.55 MICHELE C. VANIER — DAUGHTER — BENEFICIARY TOTAL (Also enter on Line 7,Recapitulation) $ 43, 579. 10 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT DE EDEN TURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD M. VANIER 12 0885 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. AVER CREMATION SERVICES 3, 227.13 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: REAGER & ADLER, PC 5, 500.00 3, Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) 3, 500.00 Claimant KIRK VAN I ER Street Address 390 N. 19TH STREET City CAMP HILL State PA ZIP 17011 Relationship of Claimant to Decedent 4. Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 488.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ 12, 715. 63 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-08) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, &LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD M. VANIER 12 0885 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. COMMISSION FROM SALE OF 25 N. 26TH STREET, 5, 845.00 CAMP HILL, PA 17011 2. TRANSFER TAX FROM SALE OF 25 N. 26TH STREET, CAMP HILL, PA 17011 1, 850.00 3. 2013 COUNTY/BOROUGH TAXES AND 2013/2014 SCHOOL TAXES FOR 4, 842.88 25 N. 26TH STREET, CAMP HILL PA 17011 4. SEWER FOR 25 N. 26TH STREET, CAMP HILL PA 17011 1, 055.33 5. SMART CLEAN — CARPET & UPHOLSTERY CLEANERS FOR PROPERTY AT 150.00 25 N. 26TH STREET, CAMP HILL, PA 17011 6. WEST CREEK PRESSURE WASHING INC. - PRESSURE WASH HOUSE AT 470.00 25 N. 26TH STREET, CAMP HILL, PA 17011 7. SECCO HOME SERVICE- REPAIRS TO HOUSE AT 25 N. 26TH STREET, CAMP 411.65 HILL, PA 17011 8. COBLE'S TRANSFER & STORAGE CO. - MOVERS FOR HOUSE AT 25 N. 26TH 1,222.50 STREET, CAMP HILL, PA 17011 9. CAPITAL SELF STORAGE 664.50 10. CAPITAL CITY OIL 2,571.47 11. COMMONWEALTH OF PENNSYLVANIA-TRANSER TRUCK FEES 87.00 12. ABOLINS LANDSCAPING FOR HOUSE AT 25 N. 26TH STREET, CAMP HILL, PA 694.10 13. MARK BARON - REAL ESTATE APPRAISAL ON 25 N. 26TH STREET, CAMP HILL, PA 700.00 AND 290 N. 19TH STREET, CAMP HILL, PA 17011 14. PPL ELECTRIC FOR HOUSE AT 25 N. 26TH STREET, CAMP HLL, PA 995.15 15. 2012 COUNTY/BOROUGH TAXES AND 2012/2013 SCHOOL TAXES FOR 5,233.20 25 N. 26TH STREET, CAMP HILL, PA 17011 TOTAL(Also enter on Line 10,Recapitulation) $ 27, 506.12 If more space is needed,insert additional sheets of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent RICHARD M.VANIER 12 0885 Decedent's Name Page 1 File Number Schedule I -Debts of Decedent, Mortgage Liabilities,& Liens ITEM NUMBER DESCRIPTION AMOUNT 16. WATER BILL FOR 25 N. 26TH STREET, CAMP HILL, PA 17011 264.70 17. ALL STATE INSURANCE- HOMEOWNERS INSURANCE FOR 25 N. 26TH STREET 448.64 CAMP HILL, PA 17011 SUBTOTAL SCHEDULE 1 713.34 GRAND TOTAL SCHEDULE I $ 27,506.12 REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RICHARD M. VANIER 12 0885 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2). 1. KIRK M. VANIER Lineal 181, 219. 12 390 N. 19TH STREET CAMP HILL, PA 17011 2. MICHELE LIGON Lineal 181, 219.12 66 PERSIAN LILAC DRIVE ETTERS, PA 17319 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. 5 G\WPWin\W1LLSWanierR Will.doc May 6,2005 LAST WILL AND TESTAMENT L OF RICHARD M. VANIER I, RICHARD M. VANIER, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at Apytime herffore �� rr' made. Q, �. 1. FAMILY. GO[.-;:f 1.1 Identification of Family. I declare that I am currently not marrie(P have Wo children whose names are KIRK M. VANIER and MICHELE C. VANIER�R--� cf, `n 1.2 Definition of Family Terms. As used in this Will,the terms "my child" or"my children" refers to all my natural children and adopted children. As used in this Will; the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determined by the definition of"child/children" set forth in this paragraph. 2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of(1) a cremation and.memorial service; (2) the internment of my cremains at the Holy Cross Cemetery in Harrisburg, Pennsylvania, including the costs of the burial site, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the burial site. I further direct my executor to pay all of my debts that my executor in his or her sole discretion may allow as claims against my estate. 3. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all of my tangible personal property of every kind and description, including, but not limited to, books, pictures, clothing, articles of household or personal use or adornment, household furnishings and effects, and automotive vehicles and their accessories, but excluding any money, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of any trade or business, in substantially equal shares to my children as follows: I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines, to be of no present or future value or use to my children. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give to my children who survive me, in substantially equal shares, to be divided among them as they shall agree. If no agreement is reached within(60) days after my death, all property in the second part shall be divided among all my children in such manner as my executor shall direct. The decision of my executor shall be conclusive and binding on all persons interested in my estate. 1 chard M. Vanier G:\WPWin\WILLSWanierRWi11.doc May 6,2005 Any item of personalty passing to a minor under this Section 3 may be delivered to the minor or to any person to hold for the minor, as my Executor thinks advisable, and the receipt by any such persons, including the minor, shall constitute a full and complete discharge to my Executor. 4. DISPOSITION OF RESIDUARY ESTATE. I leave all the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), in equal shares, to my children, PROVIDED THAT, if any of my children shall predecease me leaving issue who survive me, then I leave the share of that deceased child to his or her issue, who survive me,per stirpes. 5. POWERS OF ADMINISTRATION. 5.1 Grant of Powers. My executor, in the administration of my estate, (my "fiduciaries") shall have the powers and authorities set forth in this Article 5. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court.. These powers shall be supplementary to those conferred by law, including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. 5.2. Retention of Assets. My fiduciaries shall have the power to retain any or all property of my estate, however received and acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately large amount of the value of my estate invested in one type of property. 5.3. Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey any property, of whatever nature, including real property, and wherever situated, that I may own at the time of my death, or that may come into my estate or after my death. The sale, transfer, or conveyance may be. by public or private sale, at such time, on such terms and conditions, .including selling price and.credit, in such manner, and for any reason that my fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. 5.4. Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and, generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. 5.5. Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose, for any periods of time, and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or 2 16chard Ni. Vanier GAWPWin\VIH T S\VanierR Will.doe May 6,2005 otherwise encumber any property in my estate to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. 5.6. Power to Hold Property in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form. 5.7. Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shall be sold and which shall be distributed in kind,without notice to or consent by any beneficiary. 5.8. Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. The distributions or payments shall be made in any one or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody of the person of the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. 5.9. Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes, but is not limited to (1) the power to invest additional sums in any business, even to the extent that my estate may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (2) the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem proper. 5.10. Employment of Agents. My fiduciaries shall have the power to employ and pay the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 5.11. Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate without the approval of any beneficiary or of the court,but subject to allowance or disallowance on the settlement of the final accounts of my fiduciaries. 'chard M. Vanier G:\WPWin\WILLS\VanierR Will.doe May 6,2005 5.12. Third Party Reliance. No person or corporation dealing with my executor shall be required to see to the application of any property paid or delivered to my executor, or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. 5.13 Charitable Donations. In the event that any of my tangible personal property is donated to a charitable organization(s) then my fiduciary is instructed to use the value of said donation(s) as an inheritance tax deduction for any inheritance tax return which may be required to be filed as a consequence of my death. 6. PAYMENT OF DEATH TAXES. 6.1 Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable as a result of taxes assessed on property passing under this Will shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 6.2 Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death, limited to taxes assessed on property passing under this Will, shall be paid out of my residuary estate and shall not be deducted or collected from any beneficiary under.this Will or other transferee. 7. EXECUTOR. 7.1 Appointment. I name, constitute, and appoint KIRK M. VANIER as executor of my estate. If KIRK M. VANIER shall not survive me, shall not serve as executor for any reason, or shall cease to serve as executor for any reason after appointment, MICHELE C. VANIER shall act as executor in his place. 7.2 Bond Not Required. None of the individuals named in Section 7.1 shall be required to furnish a bond for the faithful performance of his or her duties as executor. 8. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this Will, in determining whether a person has survived me or another person, a person shall not be deemed to have survived me or another person if he or she dies within sixty (60) days of my death or of the death of the other person. 9. LIABILITY OF EXECUTOR. My executor shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor. My executor may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 4 /G f Richard M. Vanier G:\WPWin\W1LLSWanierRWi11.doc May 6,2005 10. INTERPRETATION. 10.1 Successors of Fiduciaries. All pronouns referring to an executor and the term "executor" shall be construed to mean any person acting as my executor, co-executor, persona representative, or administrator, as the case may be. 10.2 Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. 10.3 Headings. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. 10.4 Governing Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of five (5) typewritten pages the first four 4) of which bear my signature in the margin for the purpose of identification, this a'—"4day of. 2005. Of CHARD M.VANIER,TESTATOR Signed, sealed, published and declared by the above-named Testator, RICHARD M. VANIER, as and for his Last Will and Testament,in the sight and presence of us, who, at his request, in his sight and presence and in the sight and presence of eac ther,have hereunto subscribed our names as witnesses. / Z4?L 2 ,��j /�I��� Witness Address Witn ss Addre s 5 G:\WPWin\WILLS\VanierR Will.doc May 6,2005 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I RICHARD M. VANIER THE TESTATOR, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN . DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRM M TO AND AC OWLEDGED BEFORE ME BY RICHARD A. VANIER, THE TESTATOR THIS f -AY OF 32005. COMMONWEALTH OF PENNSYLVANIA Notarial Seal Cassandra T.Rosenbaum,Notary PublliC CHARD M.VANIER,TESTATOR Camp Hill Boro,Cumberland COUnty My Commission Fires Dec.4,2008 " Member,Pennsyivania Association Of Notaries NOTARY PUBLIC/ COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND WE, AND _—Te— ncz A) • G' /o $ THE WITNESSES WHOSE NAMES SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL AND TESTAMENT; THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS DAY OF 2005. COMMONWEALTH OF PENNSYLVANIA Notarial Seal Cassandra T.Rosenbaum,Notary Public Camp Hill Boro,Cumberland County My Commisslon Expires Dec.4,2008 Member,Pennsylvania Association Of Notaries WrIkES§ NOTARY PUBLIC 6 I_POT lientsWanier.Codicil July 23,2012 FIRST CODICIL OF C = 33- fr—i RICHARD M.VANIER -c, G-)(D ' I, RICHARD M. VANIER, of Camp Hill, Cumberland County, Pennsylz being9f , sound and disposing mind,memory and understanding,do hereby make,publish and e this iy First Codicil to my Last Will and Testament dated May 10, 2005. 0 cn ; I specifically devise the real estate at 390 North 19th Street,Camp Hill,Pennsylvania 1701 and the articles of household adornment and household furnishing situated therein to my son, IUR.K M.VANIER. The share of KIRK M.VANIER'S residuary estate set forth in Paragraph 4 of my Last Will and Testament above referenced shall be reduced by the value of this bequest as determined by an appraisal at the time of my death. It being my intention that my children shall be treated equally with regard to the value of my estate. IN WITNESS WHEREOF,I have set my hand and seal to this,my First Codicil to my Last Will and Testament dated May 10, 2005, this ),1361 day of July, 2012. RICHARD VANIER, Testator Signed,sealed,published and declared by the above-named Testator,Richard M.Vanier,as and for the First Codicil to his Last Will and Testament,in the sight and presence of us,who,at his request, in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. Address 320 /V Cep Address 2 3 41 �7 2 ,6 �j ~ LPP\Clients\Vanier.Codicil July 23,2012 COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND ) I, RICHARD M. VANIER, THE TESTATOR, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS THE SECOND CODICIL TO MY LAST WILL AND TESTAMENT;THAT I SIGNED IT WILLINGLY;AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLPPGED BEFORE ME BY RICHARD M. VANIER,THE TESTATOR THIS oZ3 DAY OF JU 2012. COMMONWE'\Jlj OF PENNSYLVANIA Notarial seal M.VANIER,TESTATOR Linda H.Miller,Notary Public Camp Hill 8oro,Cumher County My Commission Expires May 9,2013 Member,Pennsylvania Assad don of Notaries iIbTARY PUBLIC COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND �r ) WE, /tc� tl(' y) V Rol e AND «,. 14- Cc),-, _Ce-, , THE WITNESSES WHOrSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW,DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS THE SECOND CODICIL TO HIS LAST.WILL AND TESTAMENT;THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATOR SIGNED THE CODICIL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS 12✓ DAY OF JULY, 2012. // / c K a- yzl_ COMMONWEALTH OF PENNSYLVANIA WITNESS Notarial Seai Linda H.Miller.Notary Public Camp Hlli Boro,Cumberland County My Commission Expires May 9,2013 S SS Member,Pennsylvania Association of Notaries A TARY PUBLIC 811412013 10:28:25 AM A.Settlement Statement U.S.Department of Housing OMB Approval No.2502-0265 and Urban Development B.Type of Loan 1.❑FHA 2.0 FmHA 3.0 Conv.Unlns. 6.File Number. 7.Loan Number: 8.Mortgage Insurance Case Number. 20130708 4.El VA 5.0 Conv.ins. ❑Other C.Note: This form Is furnished to give you a statement of actual settlement costs.Amounts paid to and by the settlement agent are shown. Items marked"(POC)"were paid outside the closing;they are shown here for Informational purposes and are not included In the totals. D.Name&Address David Schultz,PO Box 93,Camp Hill,PA 17001 of Borrower: E.Name&Address Estate of Richard M.Vanier of Seller: F.Name&Address of Lender: G.Property Location: Property Address 25 N 28th St.Camp Hill,Pennsylvania 17011 PIN H.Settlement Agent: Great Road Settlement Services,LLC,6 S.17th Street,Camp Hill,PA 17011,(717)731-1040 Place of Settlement 6 S.17th Street,Camp Hill,PA 17011 I.Settlement Date: 8/16/2013 Proration Date: 8/1612013 Disbursement Date: 8/16/2013 k �?J±qS,ummdryof B0 rower's�7ransac�ioh��,�`� 101. Contract sales price $185,000.00 401. Contract sales price $185,000.00 102. Personal property 402. Personal property 103. Settlement charges to borrower(line 1400) $3,265.50 403. 104. 404. 105. 405. ¢' ufitnnenfstlSt .:ti1s tl ti `sellet 1RadV nC @.'. ,w AtljustT'nl gFfems a dp)sIldcin adv@n2e° ;rf.� 106. City/town taxes 406. Cityltown taxes 107. County taxes 8/16/2013 to 121312013 $515.26 407. County taxes 811612013 to 12/31/2013 $515.26 108. Assessments 408. Assessments 109. School Tax 8/162013 to 6/30/2014 $2,876.82 409. School Tax 8116/2013 to 613012014 $2,876.82 110. Sewer 8/162013 to 9/302013 $81.37 410. Sewer 8116/2013 to 91302013 $81.37 111. 411. 112. 412. 120. Gross Amount Due from Borrower $191,738.95 420. Gross Amount Due to Seller $188,473.45 zluo§ timau, r.�.tf '�s�in.''h�ifwdTe`+'f"bw�r � '�,,�::. .,�.. .• u. �.SbD� ,a��ctfens,� du epuel�`d��ile(•, ;T �..�. rl �.��, Irv'..= 201. Deposit or earnest money $1,000.00 501. Excess deposit(see instructions) 202. Principal amount of new loan(s) 502. Settlement charges to seller(line 1400) $24,902.88 203. Existing loan(s)taken subject to 503. Existing loan(s)taken subject to 204. 504. Payoff of first mortgage loan 205. 505. Payoff of second mortgage loan 206. 506. 207. 507. 208. 506. 209. 509. a: l+tl1a'stm9..tif6Y}itAms un a_rl:. 210. City/town taxes 510. City/town taxes 211. County taxes 511. County taxes 212. Assessments 512. Assessments 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. Total Paid by/for Borrower $1,000.00 520. Total Reduction Amount Due Seller $24,902.88 �u; caila sseuf� :.. f�oiiutn'Bbr :.: _' a a b0;d. w3�tt1 iriie�i � �w 301. Gross amount due from borrower(line 120) $191,738.95 601. Gross amount due to seller(line 420) $166,473.45 302. Less amounts paid by/for borrower(line 220) ($1,000.00)602. Less reductions In amount due seller(line 520) ($24,902.88) 303. Cash ®From O To Borrower $190,738.95603. Cash ®ToOFrom Seller $163,570.57 SUBSTITUTE FORM 1099 SELLER STATEMENT- The information contained in Blocks E,G,H and I and on line 401(or,If line 401 Is asterisked,lines 403 and 404),406,407 and 408.412(applicable pert of buyers real estate tax reportable to the IRS)is important tax Information and Is being furnished to the Internal Revenue Service.If you are required to file a return,a negligence penally or other sanction will be Imposed on you If this item is required to be reported and the IRS determines that it has not been reported. SELLER INSTRUCTION- if this real estate was your pdncipal residence,file form 2119,Sale or Exchange of Principal Residence,for any gain,with your income tax return; for other transactions,complete the applicable parts of form 4797,Form 6252 and/or Schedule O(Forth 1040). You are required to provide the Settlement Agent with your correct taxpayer identification number. If you do not provide the Settlement Agent with your correct taxpayer identification number,you may be subject to civil or criminal penalties. ESTATE OF RICHARD M.VANIE5, 1GPc Kirk M.Vanier Executor 8/141201310:28:25 AM File Number:20130706 r k"a?4 SettiemetChar e' � "711 y'.,,. r�s ,t n �� n,t 'rl4x. .2% ',. . c.Ur�,C, r;?V 700. Total Sales/Broker's Commission based on price$185,000.00 @ 3.000000%=$5,550.00 Paid From Paid From Division of commission(line 700)as follows: Borrower's Seller's . 701. Funds at Funds at 702. $5,550.00 to Straub&Associates Real Estate Group,Inc. Settlement Settlement 703. Commission paid at settlement$5,550.00 $5,550.00 704. 705. Broker Fee to Straub&Associates Real Estate Group,Inc. $295.00 MR 801. Loan origination fee 802 Loan discount - 803. Appraisal fee 804. Credit report 805. Lender's inspection fee 806. Mortgage insurance application fee 807. Assumption fee 808. 809. 810. 811. 812. sNQ00 r6,d3.. 2df`1t�`,o' .p'Fr ,. `SanC.. 901. Interest from 902. Mortgage insurance premium for 903. Hazard insurance premium for 904. 905. 1001. Hazard insurance 1002. Mortgage insurance 1003. City property taxes 1004. County property taxes 1005. Annual assessments 1006. 1007. 1008. 1009. 1101. Settlement or closing fee 1102. Abstract or title search - 1103. Title examination 1104. Title insurance birder 1105. Document preparation 1106. Notary fees 1107. Attorneys fees to Includes above item numbers: 1108. Title Insurance to Great Road Settlement Services,LLC $1,325.00 Includes above Rem numbers: 1109. Lender's coverage 1110. Owner's coverage $185,000.00 $1,325.00 1111. 1112. 1113. ,t "WIN ..:: s ?°a 1201. Recording fees:Deed$55.50 $55.50 1202. City/county tax/stamps:Deed$1,850.00 $1,850.00 1203. State tax/stamps:Deed$1,850.00 $1,850.00 1204. UPI Carl.to Recorder of Deeds - $10.00 1205. Erecording Fee to Recorder of Deeds $2500 1206. ME`Ren,',harg� . 1301. Survey 1302. Pest inspection - 1303. Inheritance Tax to Register of Wills,Agent $8,325.00 1304. 2013-14 School Tax to Janet Miller,Tax Collector $3,302.01 1305. 2013 Countyrrownship Tax to Janet Miller,Tax Collector $1,540.87 1306. 3rd qtr sewer to Camp Hill Borough $165.00 1307. Inheritance Tax Escrow to Great Road Settlement Services,LLC $3,875.00 1400. Total Settlement Charges(enter on lines 103,Section J and 502,Section K) $3,265.50 $24,902.88 Items marked"POC"were paid outside the dosing by:Borrower(POCB),Lender(POOL),Mortgage Broker(POCM),Other(POCO),Real Estate Agent(POCR),or Seller(POCS). 8/14/201310:28:25 AM File Number:20130706 CERTIFICATION: 1 have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief,it is a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction.I further certify that I have received a copy of HUD-1 Settlement Statement.The Settlement Agent does not warrantor represent the accuracy of information provided by any party,including Information concerning POC Items and information supplied by the lender,if any,in this transaction appearing on this HUD-1 Settlement Statement and the parties hold harmless the Settlement Agent as to any inaccuracies in such matters. ESTATE OF RICHARD M.VANIER� David Schultz �/f�,,,i �._, /�c✓�'r Kirk M.Vanier Executor To the best of my tlement Statement which I have prepared is a hue and accurate account of the funds which were received and have been or will be disbursetl by the et0ement of this transaction. James A dl l� �� q. Date WA ING: It is a crime tq1knowingly make false statements to the United States on this or any other similar form.Penalties upon convlclion can Include a fine and I dsonmenl.For tletalls :Title 18:U.S.Code Section 1001 and Section 1010.