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HomeMy WebLinkAbout11-22-13 . . , .. _ � ,' " , < � _ . � . . , , � 1.5056111�8.5 .. . ., , ,� ; ` : R��l-�I�a0��0 Ex�02.,,>�F�, : � RA Qepat�rnent of'R�venue �FlCIAL UBE�`ONLY ' " ��it��l(df(ndividual Taxes Counry Cade. Year File Number , , ; po�ax?$osoi:. _ �INHER�Af�C�E�T,AX R��U�N 21. 13 1106 =�+e�$au�,�A 1��ze�oso� R��IDENT't��(�LQ�h�', . , _ . , .. �NT�R DEC�D��T�INFORMATION BELOW� . > . . , ' ~ So�i�ll Secur�fy Nu�rlber. °� Date of Death MMDDYYYY Date:pf�irth MMDDYYYY :, , _ ; . : ,: �' _ 090620],� ��7,,0-1,1926 ,_ -�---___ _ - -- - _ �=_ . , _ _ ._ - _._ _ Dec$dent's Last Name. � � Suffix pecedent's First Name ` M I . .. � �M�TRO _ .JOSE�H M_ (I�Applfpa�lej Ettte�Surviving:$pouse's Information Below �; Spous$'s.4ast:Name Suffix 3pouse's"�icst Name M I : , ,MET'��0: R�OSALY�N_ �� M Spouse's'8ocial Security Number: c '� . ' THISyRE.TURN�MUST�E FILED IN qUPLICAT�:WITH:THE' , , �:, �_� .... -� - _ �R�GI�TER=OF`.WILL"S , ..� : Fil.l(N APPROPRIATE BOXES�.BELOW° ~ ` ' ' " ' , � 1 Original Retum � 2; Supplernentel Refurn � 3. Remainder Retum(Date of Death - `Prior to 12-13-82) � 4, Limited Estate �0 4a. Future Interest Colnpromise(date of ❑ 5. Federal Estate Tax Retum Required ` death�fte�:`12-12=82j � 6. Decedent Died Testate � 7. Deaedent'Maintained�a Living Tnasf � 8, Total Number cf Safe'•Deposit Bo�ass (Attach Copy of Will) (Attach Copy�of Trust:) � 9. Litigation Proceeds Received ❑ 10.Spousai Poverty Credit(Date of Death � 11."Election to Tax under Sec.9113(A) Between 12�31-81 and 1-1-95) (Attach Schedule O) ` CORRLSPONDENT- THI3 SEC1`ION 11AUST 8E COMPLETED.`ALL CORRESPONDENCE ANb CONFIDENTIAL TAX INFORIYIATION$HOULD BE'OIRECTED TO: .. ,:,; -.. Name Daytirr�e Tel�phone Number.�,,�- �' ..».. :�1 VICKY ANN TRIMMER ?17-6j��2440�, � � � � a� e �r : � � trt �- t"n r�rt First Line of Address '� � � � � � � � � � � PERSUN & HEIM� P • C• ,� � � � ;� � Second Line of Address � ..� � #�r� : PO BOX 659 � � � � - City or Post Office State ZIP Code DATE FILED MECHANICSBURG PA 170550659 � � � corresPondent'se-mailaddress: VATRIMMERa1i PERSUNHEIM• COM � Unde�penalties of perjury,I declare that i have examined this retum,including accompenying schedules and statements,and to the best of my knowledge and belief, it is true,correct end compiete.Declaration of preparer other than the personal representative is based on ail information of which preparor h�any knowledge. SK�NATURE OF PERSON RES SIBL�FOR FILING RETURN ATE _� L 1 t ADDRESS ROSALYN M METRO � 2824 COLUMBIA AVE CAMP HILL, PA 170 TU OF AR THER THAN REPRESENTATIVE DA �-�. .If i �� ADDRESS PERSUN & HEIM, P .C• PO BOX 659, MECH• , PA 170550659 PLEASE USE ORIGINAL FORM ONLY Side 1 1505613,185 1505611185 J � OM4647 3.000 x � : . , . . .` 4 ..:-. .:'.� ._ , ._.._. ��.. . . . ... . - ,:... , � . .;. .: .. . . • �� 1.5056y1285 �� : '' ;R�/.1500�,X(FI) _ '� , ! . ;. ' Deaedent's Soci�l 8ecurity'Number �' p�ci�t'�Name M�Tj�.O J'0 S'E P.W M . i�LCAF��TUt�A'MO�t 1.' Reaf�st�tte(�chedule A) . . , . . . . . , . .: .`. . . . . . . 1. :��;l�.�, 2, �atp�kS and`Ronds`(Schedule;B)',: . :. . . . , , , . . , , . . . :`.. . 2. 8:4-�9 0�„•.0"C� �. Closely.Held.�4Cporation,Pa�tnership or Sole-Proprietor`shlp(Schedule C), , , , � ;3. �°Q.��(�� . ., • .,�;. ` ` 4.`' Mortgages'�nd Npt�s'Receivabie(3chedule D ' . � , . . .. . . . ., : . . , . . . .4. �,� ' .., ,.. , ... .. . ,� _ - - . :;,. Q . ;:, ' - . . �_ - : . _. : : .. >, . ..., r.:, , .::._ . :� , ,. < .. .:. .: , . ,. . , . _. > : '�' .�;... �.. �: � a�'��: ,;- ' �- � F�'� .. . - -' ;. ... '. - � . .- ,.' . ; b. aash, Bank,D�posits and M�scellaneous Personal P tty(3chedule E) , .,:. � 5, [�[] . .. , . ,...�... . .. . . :: .. _ �::._ ; , . ,,., � .. . , .z ,..,.. ,:;: .. _ . .. _...., . �;_ . . ,..., >,. . . . : . .,;. , .. . . . , .. :, :� ,. , ;. , �6: Jolntly Uwned Prpperty..(Schedul�F), Sepacate�illir�9 Requested ... . . 6: � � • �a; h.,t .. � , , _, , ; . � 7:` Ir�ter-Vivos Transfers&"Miscellaneous�NonYPrabate Prop�rEy.. ;` '' , `: �; . . ;- ' � _ (5�kieduls G) �e�parat��Ilhng,Requested� . ; . . 7. 0 �=00.� : . 8'. Tot�[G�os�}Assets(total l.ines`1 throu�h�): . .� .;:.., :`. . . . . . .` .. . .; . : ,g, 8�+:,9 0 b.�Q.0 ,: � .: `.. . , ti� 9. �uneral Expenses and Administrative Costs(Sctie�lule W). . . . : . . . , . . . • 9. [�• Q� 10c Debts of Decedent;Mortgage Liabilities,and Liens(Schedule I) , , , , , , , , , �p. Q'. 0 0 11. Tbtai Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , ��, O • Q Q 12. Net Value of Estate(Line 8 min�is Line.11) , , , , , , , , , , , , , , , , �2. 8 4.,9 0 6• 0 0 13. Charitable and Governmentai Bequests/Sec 9113 Trusts for which � an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , �3. 8 4,9�6• 0.� 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . 14. � • �� TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 tai�ble at the spousal tax rate,or transfers unsier Sec.9116 (a)(1.2)X.OU 84,906 • DO 15. O •00 16. Amount of Line 14 t xable atiineairateX.04� 0 • 00 16. 0 • 00 17. Amount of Line 14 taxable at sibling rate X.12 0 •0 0 17. . 0• 0 D 18. Amount of Line 14 taxable at collateral rate X.15 �•�� 1 S. 0 • �0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 •0� 20. FILL IN THE BOX IF YOU ARE REf�IJESTING A REFUND OF AN OVERPAYMENT ❑ . Side 2 � 1505611285 1505611285 - J OM4648 3.000 � r�,�f 4.r _r r - � ° - H , , d t R�V�1�Q����z��t) K�a�a 3' File°Nutnber � Decai���n'�4�s�4�o���le#e Atldress,, 21 13 � 1 ti 0 6 > .�i?�a�t��N�''z�$NAM� , . , . , � a: : .... . . , : ,., � ... x :; . �� ��. 'STR��� RE�� ,. :. �. �Y. : . ., . . � . . �y $4 5. � � �R �CI`['�' � :,` &TAT� ZIP' P� - _ t , : — —__ � _.. . . . .. "_ k l ': ... '� .':' ;. . -: .. .: . ... . .. '�ax`�' ym�.�ts�n� C�r��its: � � { C^. � SJ 1.:� T���p��'(�'�g�`��k:ine 19) ��� d;�0'0. . .. . , _ ` : ,:.: 2. Ciedi ts/��ly�eiits> , . : , , . , , . A i�ri�r P�yment�` - 0:;.O D� �,:�isaount�° 0•0�: - ..�: , , Tota��red�ts(A+B) (2) �0:;�:D 0� 3. � Interest ' . _ : . = ; , �3) 0•00, a. If t,ine 2 is.greater than Line 1+Line 3,enter the d�ffererice.This is the OVERPqYMEN1`. ., � '�' � : . . �_ ,> ; . �_. �Fiil;in'box oq P<age.2;I,ine 20 to request a r�fun�l.. . � ` � : ` , (4) `' , . ; �Y•�0 d„ ' 5: if l.ine 1 +Line 3'is greater than Line 2,enter the difference:`Thi�is the TAX'DUE: (5) �0'•.�� Make check payable to:.REGISTER OF WILLS, AGENT. ... ..;.�.. .:. ��.,, E ...i. .. �:n ..Cr ._�.i��`� s� : i -r•,k �Je�?.,i �1«7 aa� �-� r z.'�e� -.`�^e� �yF^S>� nn .R f�?9ry�tt� :s�S t, "�� l �,'r X .:<, i �.�Y � } .-. ._ � "v 2Y 4 � �-��� ' �'� �������.'� F � i '.;� .�. �.. - . .. . '1.�-:. '�dF + Qiht'N� . ... . ._ y _ . .: .<... �'�' . , t .�!. � T x •..•�i �°t C,� ...� ':..'..�.� . :...:.'.. .�...„�;,- ..._'... .�..' -` ��'�.. . .:'.'--.:..,. ,. -- . ..'. ��.�.. .�`$ �.,s . .� �.,.:-.3:F . . ..�'�.��i, _......... . i:��, . . ... . . �<. 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 tF�e property transferred . . . . . . . . . . . . . . . . . . . . . . . . ❑ � b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . 0 � c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ � d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . ❑ � 2. If death occurred after Dec. 12,1882,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � � 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ❑ � 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 �UESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. r, t'a��rr�"� ,� t�r .� a xa��a:sa�3 � ���`��i�� �`�;.� z���+�}� , ��s+'�� " .,h �. Yi�' .`+.i J$ Ss�.4 ,... .p �-i� ..,�Y.. YF,�{:i{^�k c �:;L,.�3..Y�:Y.. . . . .. ..�:3Hi� . . ?�.. :. .�.�. . . . ... - 'i . . r:. } .; 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�e of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a sunriving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax retu�n 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�et 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(a)(1)J. � The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P,S.§9116(a)(1.3)]. A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. OM4871 2.000 . . , _, . ; , , . ;�., -� . REV tg03�X�4�1x). x? �' �� ���r�Ir�ia, ` _ Q ` � ��� " V,��}B . � �"t"M��Vi'O�R�NUE: (�I� :�tl'����`'�/�R�`I'URN' STOG�KSs�� BO�DS : f���l�,, ��G�t��tN7' `.; ` , , , . : _ �.. _ . . _ . . .. a. � � . . �. ._ . _ . � �..�__ . . � �STA�O ' :;'.., , ', ... ` - ;, '�ILE'NUMBER ;' �7os��►h M. Me�ro 21 13r.110 6 . � , �All praperty�air�tly owned with..ri�ht ofi�surwivonship must be disclosed on Schedule F. Il'�M., ; . ' :>[ . ; . _ ; `• , ` - VA�UE AT DATE __ _ NUM�E�t. , . , -. : . DES�RIPTICJN .. : _ , OF pEHH`TH. . ;�slanc� ,�& �S+�rr �c�C�Aacour�t � 77�576 2 Edwsxd; Jones �Aceaunt : ` `6,�30 ,� TOTAL (Aiso enter on Line 2,Recapitulation) S 84,906 2W4696 2.000 If more space is needed,insert additional sheets of the same size � _ �, � � _ REV 1513�?�t(01��1p) P .��. � ������� ��.�� � � ��' � � R � per�nSyl�r�tila � . ��. _ ... ..�._ ��������� ' B�NE�IC1�►I�IES _ i INi`I�RITANGE TAX,�tETUI�N _ ' R�Il�FIT f����P(1',:: : ESTATE.Qf�t ; '� `, �` `. �� FII:E NUMB�,R: : .. , , Joge M,�Met�o. : ; . ,.1,13...1106 - � ., RELATIONSkiIP TO DECEDENT ?. AMbUNT OR SHAR� '` NUMBER ;NAME AND ADDRESS OF P�RSON($)R�C�IVING PROPERTY Do*Not,�.ist Ttustee(s). OF EST'ATE I � TAXApI�DISTRI8U1'IdNS(InClttde dukright�spousal dist�ibutions and transfers under � � � Sec.9116;(a)(1,2)�.J _ __ ,. _. ___ _ . _ . __ � Rc�sa���:�. ��!le�ro ��2.A ��n�lturabi�► Avenue Ca�tp:;�H�.l'1, ,��PA� 17011 100��cf Residue: 84,9�06 _ � 3urviving Spouse 8'4,9'06 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS 3HOWN ABOVE ON UNES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. �� NON-TAXABIE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNOER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOTTAKEN: - 1. B.CHARffABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S O awaeni 2.00o If more space is needed,use additional sheets of paper o1 the same si�e. , � � , '' • •. � 0 �,�� � �,lrn c����.�c��� OF JOSEPH M. METRO I,JOSEPH M. METRO, of Borough of Camp Hill, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate � taxes becoming due by reason of my death, whether�ayable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. I rEM_II: I direct the Executor to pay the expenses of my last illness and funeral expenses from the residue of my estate as an expense and cost of administration of my estate. .� ITEM III: If I die before my wife, ROSALYN M. METRO, I give to her all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or per�sonal use or adornment and all policies of insurance thereon. If I do not die befor�my wi#'e,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 personal property as specified in the written list. If no written list is found in n�y safe deposit box or elsewhere and properly ident�ed by the Page 1 � � � . • , . �� Executor within thirty (30) days after the probate of my Will, it shall be presumed that there is no other statement or list. Any subsequent d�scovered list shall be ignored. I give to my children living at the time of my death any tangible personal property not set forth in a written list, to be divided among them as they shall agree. If my children are unable to agree, the Executor shall divide this property a.mong my children in as nearly equal portions as the Executor, in the sole discretion of the Executor, deems practical, having due regard to the personal preferences of my children. ITEM IV: I give the residue of my esta.te, not disposed of in the preceding portions of this Will, as fo�lows: . (a) To my wife and children, ROSALYN M. METRO, JOHN DAVID METRO,LISA ANN GUEVARA,JOSEPH WILLIAM METRO, as Trustee, IN TRUST, to be administered and distributed as provided in ITEM V, a fraction of my residuary estate. The numerator shall be a sum equal to the largest amount that can pass free of Federal estate tax � under my Will by reason of the applicable credit amount and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to my estate but no other credit and after taking account of dispositions under other items of this Will and property passing outside of this Will which do not qualify for the marital or charitable deduction and after taking account of charges to principal that are not allowed as deductions in computing my Federal estate tax. The denominator shall be the value of my residuary estate. For purposes of establishing this fraction, the values finally fixed in the Federal estate tax proceeding relating to my estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which Page 2 J , . . . . . �l` � case no property shall pass to this Trust. I also recognize that the numerator may be affected by the action of the Executor in exercising � certain tas�elections. (b) The balance of my residuary estate shall be paid to my wife, ROSALYN M. METRO, if she survives me. If she does not survive me, this portion of my estate shall be added to the Trust funded pursuant to subsection (a) and shall be administered and distributed as provided in ITEM V. . ITEM V: The followirig provisions shall apply��to the Trust established by ITEM IV (a): . (a) This Trust shall be known as The Metro Family Credit Trust. (b) The Trustee shall pay to or for the benefit of my wife, ROSALYN M. METRO, all of the net income of this Trust in convenient � installments, but not less frequently than annually. (c) The Trustee shall also pay to my wife so much of the principal of this Trust as may be necessary in the discretion of the Trustee for the proper support, maintenance and medical care of my wife. (d) Upon the death of my wife, the Trustee shall pay over all of the remaining assets, to one or all, or less than all of my issue, in the amounts, and in the estates, in trust or otherwise, as my wife may Page 3 � , . . • . . �� � direct, making specific reference to this Power of Appointment, either by written instrument filed with the Trustee during her lifetime or by her Will. In no event may this Power of Appointment be exercised in � favor of my wife, her estate or creditors of either. (e) If this Power of Appointment is not exercised by my wife, in whole or in part during her lifetime, or in her Will, then upon the death of my wife, the Trustee shall divide the unappointed principal into as many equal parts as there are then living children of mine and then deceased children of mine represented by then,living issue. The Trustee - . shall distribute one share to each living child, and shall hold one share as a separate Trust for the benefit of the issue of each deceased chi.ld, per stirpes. (f� The Trustee shall further divide any share set apart for � issue of a deceased child of mine into as many per stirpital shares as there are then living issue of my deceased child. In each Trust thus established for issue of a deceased child of mine (the "Beneficiary"), the Trustee shall quarterly pay to or for the benefit of the Beneficiary all of the income and so much of the principal of the Trust as, in the discretion of the Trustee, may be necessary to maintain the Beneficiary in the proper station in life, including proper support, maintenance, medical care and college or higher education. Page 4 � � - . . . . i"• Upon the Bene�ciary's attaining the age of twenty-five (25) years, the Trust shall terminate, and the Trustee shall pay to the Beneficiary the balance of the principal. Should the Beneficiary die before final distribution of the assets of his or her Trust, but be survived by t�en living issue, the Trustee shaU quarterly pay the net income from the Trust to or for the benefit of that issue, per stirpes, living at each ti.me of quarterly distribution. As soon as any one of the Bene�ciary's issue attains the age of twenty-one (21)years, and in no event later than twenty (20) years following the death of Beneficiary, the Trastee shall�ay over all of the then assets in the Trust to the then living.issue of the Beneficiary, per stirpes. Should the Beneficiary die before final distribution and not be survived by then living issue, the provisions of subparagraph (f� herein shall obtain. (g) If, before final distribution of the assets of any Trust established for my children or issue of a deceased child, there is no living beneficiary of that Trust, it shall terminate. The principal of the Trust shall be added to the other Trusts created under this Will for the benefit of my children or their issue, in the same proportions in which the Trusts were originally funded pursuant to the provisions of subsection (e). If any Trust created for my children or issue of deceased children had previously been terminated, the beneficiaries who received the principal of that Trust shall collectively be considered a"Trust"for the purpose of this paragraph, and one share shall be paid directly to each beneficiary in the same proportion by which each received the principal Page 5 �' of the Trust. If any beneficiary is deceased, the share of the deceased beneficiary shall be paid to his or her then living issue, per stirpes. (h) In the event I am not survived by my wife, ROSALYN M. METRO, or any issue, or in the event there are no issue of mine . surviving upon the termination of any Trust, the principal shall be divided into two (2) equal parts. One part shall be paid to my then living brothers and sisters, in equal shares. One part shall be paid to the Camp Hill United Methodist Church. ITEM VI: No part�of�he income�or principal of any Trust created by this Will shall be subject to attachment, levy or seizure by any� . creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay . the net income and the principal to the beneficiaries specified by me, as their interests may appear,without regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. ITEM VII: The Executor and the Trustee shall each possess the following powers, each of which may be exercised without court approval and in a fiduciary capacity only: (a) To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor or Trustee. Page 6 � • • . t,�.. (b) To vary inves�ments, 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) In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to_allocate spec�c assets among . benefieiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor and Trustee are each authorized to make,join in and consummate partitions of lands, voluntarily 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 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 and Trustee are 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 and Trustee. (e) To mortgage real estate, and to make leases of real estate. Page 7 � - � • (f� To borrow money from any person, including the Executor or Trustee, 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 or any Trust established by this Will. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this Will. If any death taxes are payable with respect to my estate, these taxes shall be paid from the Metro Family Credit Trust. (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 prudent and appropriate. (i) To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ownership of stock. (j) To unite with other owners of property similar to property in my estate to cariy out plans for the reorganization of any company whose securities form a part of my estate. (k) To disclaim any interest in property which would devolve to me or my estate by wha.tever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a gower of appointment, as a person entitled to take by Page 8 , � 4' intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (1) To prepare, execute and file tax returns of any type required by applicable law, and to make all tax elections authorized by law. (m) To employ custodians of property, investment or business advisors, accountants and attorneys as�he Executor or Trustee deems appropriate, and to compensate these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. . (n) To divide any Trust created in this Will into two or more separate Trusts so that inclusion ratio for purposes of the generation- skipping transfer tax shall be either zero or one, in order that an election under Section 2652(a)(3) of the Internal R,evenue Code may be made with respect to one of the separate Trusts, or for any other reason. (o) To allocate administrative expenses to income or to principal, as the Executor or Trustee 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. . (p) To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of the estate and Trusts established under this Will. Page 9 a " ?�{ ITEM VIII: The Trustee is authorized to distribute principal and/or income in any one or more of the following ways if the Trustee, in the sole discretion of the Trustee, considers the benefic�ary unable to apply distributions to the beneficiary'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 the Trustee, or to another person selected,by the Trustee, as custodian under the Pennsylvania.Uniform Transfers to Minors Act as to a bene�ciary under the age of twenty-one (21) years; (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. This power shall not apply to any distribution to my spouse from any trust which has qualified for the marital deduction in my estate. ITEM IX: Should my wife, ROSALYN M. METRO, by Will or Agreement of Trust, establish Trusts similar to the Trusts I have established for the benefit of my issue, the Trustee of each Trust created in this Will � shall have the right to merge it with the similar Trust created by my wife for the Page 10 � ` .. . . . ,c H � same beneficiaries. If inerged, the Trustee shall operate the merged Trusts as a single Trust. ITEM X: Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our dea�hs cannot be established by proof, shall be deemed to have predeceased me. Any person (other than myself� who has died at the same time as any beneficiary under this Will, or in a common 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 bene�ciary. � , ITEM XI: I appoirit my wife, ROSALYN M. METRO, to be the Executrix, referred to in this Will as '"Executor". In the event of her death, inability or refusal to serve, I appoint my children, JOHN DAVID METRO, LISA ANN GUEVARA,JOSEPH WILLIAM METRO to be the Executor, Trustee, or both. The Executor and Trustee are specifically relieved from the obligation of filing bond or entering security. Page 11 � - . .r � 4 IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding eleven (11) pages, at the end of each page of which I have also set my initials for greater security and better identification this �� day of��i�,�.��t.� , 2001. , 4 , J \��/ / JO�� � � M. METRO We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in the presence of us, who, at his request and in liis presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testator was of s�und and disposing mind and memory. , �-'.�i�� -.:.�„--. ..���- (SEAL) R,esiding at I%3 Cx.�.� ��r�.�- ,r�. . ,���,�-�; . �: -�. �� _ � � �U,r✓� ..-�-� , . , � � � � ,� �_"�_._.=�!� l.� - �/�� /.�. (SEAL) Residing at SS�' ,f r ,�z� , j�• .. n � ^ i1 1 , �=rr ;��r.�.G� i��,� ��7�1�� _, ,� • , . , � �. � �?�(SEAL) R,esidin at� � • •��`�� �� � g .` - �� � 1�t� � Page 12 a • , • • , . , . '� ACKNOWLEDGMENT COMMOl�f WEALTI3 OF PEN�TSYLVANIA ) ;� ,� ` ) SS: L��i t�L.� Lc�--Y� COUNTY OF ) I,JOSEPH M. METRO, Testator, whose name is signed to the attached or 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. ' - !%�1'7 . (�EAI,) JOS TRO Sworn to �dl�ubscribed before me th�s day of '�,�-C_,�-��� ' , 2001. ---, ;- , - ,-,� , ,, � -.� J, a: . � {�•.: .,�/�,���� � l; �� � � Not�ry Public My Commission Expires: Notarial Seal Margaret L.Boyd�Notary public �SE�� �Susquehanna TwP•� Dauphin County y Commission Expires June 27,2p04 Member,Pennsylvanra Association ot Notaries .�~ . . • �, _ , � AFFIDAVIT COMMOI�f WEALTH OF PEN ! SYLVANIA ) � � . �.,c.-�-► ) S�: � � COUNTY OF ) We, �� �N�%r�-;�,..��;,- , �, !�j/i.� /� L`J�"�c�rr?���� and � • ` � � �;the Witnesses wh.ose names are si ed to the attached � or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator,JOSEPH M. METRO, sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that he executed said Will 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 that ti.me eighteen (18) or more years of ag�, of sound mind and under no constraint or undue influence. /- � . � �j • /� ` ..0 /�iL�'w� ''��--�, ;/T/ ,. ! ' � "l f,• / • / . / '�.� -^J��/(e -7CZ,._,.�,,,....��_,s.�._, ,-� Witness �. Witness � . � . � j � � Witness Sworn to and subscribed before me this . /Sc�ay of ��-�� , 2001. , . 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Attorneys at Law IRS NO. 26-3786257 LLOYD R.PERSUN 1700 Bent Creek Boulevard G`UtY J•HEIM Suite 160 JACK M.HARTMAN Mechanicsburg,PA 17050 MATPHEW E.HAMLIN* JENNIFER DE�NC'H�IKRWETZEL Please reply to: FAX1(717 20-2442 PO Box 659 Mechanicsburg,PA 17055-0659 *ALSO NEW YORK BAR HTTP•//WWW.PERSUNHEIlN.COM vatrimmer@persunheim.COrtl **ALSO A CPA � November 21,2013 Cumberland County Register of Wills 1 Courthouse Square, Room 102 Cazlisle, PA 17013-3387 Re: Estate of Joseph M. Metro No.21-13-1106 Enclosed for filing are the following: 1. Original and one copy of a Pennsylvania inheritance tax return, along with a copy of the cover page of the tax return; and 2. A self-addressed,postage prepaid envelope for return mail. The Inventory will be filed under separate cover. Please return a date-stamped copy of the cover page of the tax return,to my attention in the enclosed envelope. Please do not hesitate to call with any questions. Thank you for your assistance. Sincerely yours, �� � ��_. 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