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HomeMy WebLinkAbout01-16-14 Il�l�alaaaaaaaaaaa� Y � 1505611185 REV-1500 EX(02-11)(R) OFFICIAL USE ONLY PA Department of Revenue County Cade Year File Number Bureau of Individual Taxes PO Box 280601 INHERITANCE TAX RETURN 21 13 1197 Harrisburg.PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 02062008 11121928 Decedent's Last Name Suffix Decedent's First Name MI ERICKSON C. EUGENE (if Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Mt ERICKSON VIVIAN L Spouse's Social Security Number _ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ❑ 2. Supplemental Return ❑ 1 Remainder Return(Date of Death Prior to 12-13.82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required death after 12-12.82) © 6. Decedent Died Testate ❑ 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 ❑ 11. Election to Tax under Sec.9113(A) Between 12-31.91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number r-,i CRAIG A - HATCH, ESQ • 717-91-9600_: m in m c> RkOJS7F OF WILLSGISE ONLY-' M T c"> -1 L', rr, fT1 First Line of Address -0 �� d ✓,_ 7C q CJ 2109 MARKET STREET ca ' Second Line of Address Z, T N r, rT1 City or Post Office State ZIP Code ~§ Fit CAMP HILL PA 17011 Correspondents e-mail address: C .HATCH@HHGLLP -COM Under penalties of perjury,I declare that 1 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 prepare,has any knovedge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE CARL E . ERICKSON, EXECUTOR &1641 „ 4fz /,(, Z-A/ _ ADDRESS 105 LAUREL DRIVE 4 PA 17025 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIV DATE CRAIG A . HATCH, ESQ • / --/ ADDRESS 2109 MARKET STREET CAMP HILL, PA 17011 PLEASE USE ORIGINAL FORM ONLY Side t 1505611185 OM46418.000 1505611185 1505611285 REV-1500 EX(FI) Decedent's Social Security Number Decedent's N , E R I C K S 0 N C . EUGENE RECAPITULATION 1, Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $0 . 00 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2. $0 . 00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , 3, $0 . 0 0 4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , 4. $0 •00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. $181700 -00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested , , , , 6, - $0 . 00 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . 7. $0 • 130 8. Total Gross Assets(total Lines t through 7) . . . . . . . . . . . . . . . . . . 8, $181700 •00 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. $1,17 3 • 50 10. Debts of Decedent. Mortgage Liabilities,and Liens(Schedule 1) , , , , , , , , , 10, $0 . 00 11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 11. $1,173 .50 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12. *171526 • 50 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. $0 •00 14. Net Value Subject to Tax(Line 12 minus Line 13) , , , , , , , , , , , , , , , 14. $171526 . 50 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers un$1,er Sec.9116 (a)(1.2)X.0 u $17,526 - 50 15. $0 . 00 16. Amount of Line 14 t xable at lineal rate X.0 4 5 $0 . 0 0 16. $0 .011 17. Amount of Line 14 taxable at sibling rate X.12 $0 .00 17 $0 . 0 0 18. Amount of Line 14 taxable at collateral rate X,15 $0 .00 18. $0 .00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. $0 .00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505611285 1505611285 6M4646 3.000 REV-1500EX(Fg Page File Number Decedent's Complete Address: 21 13 1197 DECEDENTS NAME ERICKSON C . EUGENE STREETADDRESS klk RO.V FR AVENUE CUMBERLAND CITY STATE ZIP LEMOYNE PA 17043- Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) $0 .00 2. Credits/Payments A.Prior Payments *0 . 00 S.Discount $0 • 00 Total Credits(A+B) (2) $0 .00 3. Interest (3) $0 . 00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) $0 . 00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) $Q . 00 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . X c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . El E91 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 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)(1)]. 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.&§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(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, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. OM4671 2.000 REV-1505EX•(08-12) pennsylvania SCHEDULE E MPARTWWOF REVENUE CASH, BANK DEPOSITS & MISC. INH R ITANCE TAX RETURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: C Eugene Erickson 21 13 1197 Include the proceeds of Iltlgelion and the date the proceeds were recefwd 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. 1924 Dodge (value is sale price) $7,000.00 2 1977 Kreidler Moped VIN 2409957 (value is sale price)" $275.00 3 1980 Kreidler Moped VIN 2450543 $300.00 4 1931 Ford Sedan (value is sale price) $3,000.00 5 1977 Kreidler Moped VIN 2408728 (value is sale price) $125.00 6 1942 Harley Davidson (value is sale price) $8,000.00 TOTAL(Also enter on line 5.Recapitulation) $ $18,700.00 2w46AD 2.030 If more space Is needed.use additionN sheets of paper of the same she. pe REV-tstt•Ex.I SCHEDULE CHEDULE H DEPARTMENT OR REVENUE FUNERAL EXPENSES AND INNERYTANCE TAX RETURN ADMINISTRATIVE COSTS RESIDEWDECEOENT ESTATE OF FILE NUMBER C Eugene Erickson 21 13 1197 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: t None B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Years)Commission Paid: 2. Attorney Fees: $1,000.00 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: $173.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. None TOTAL(Also enter on Line 9,Recapitulation) S $1,173.50 9w46nc 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1513EX+I SCHEDULE J penns nsylvania OEPNiTt. OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: C. Eu ene Erickson 21 13 1197 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustwa) OF ESTATE ( TAXABLE DISTRIBUTIONS(Include outright spousal distributions and transfers under Sec. 9116(a)(1.2).] 1, Vivian L. Erickson 616 Basler Avenue Lemoyne, PA 17043 All of Residue to Vivian L. Erickson 616 Basler Avenue Lemoyne, PA 17043: $17,526.50 Surviving Spouse $17,526.50 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 16 THROUGH 19 OF REV-3500 COVER SHEET,AS APPROPRIATE. tI NONTAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDERSECT10N 0113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL OISTRmu-nON& 1. TOTAL OF PART It-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 19 OF REV-1500 COVER SHEET. E $0.00 aW46Al2.000 If more space is needed,use additional sheets of paper of the same size. ' [P Lr LAST WILL AND TESTAMENT OF C. EUGENE ERICKSON I, C. EUGENE ERICKSON, now of 616 Bosler Avenue, Lemoyne,Cumberland County, Pennsylvania, 17043-1816, do publish and declare this to be my Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. I am married to VIVIAN L.ERICKSON.The children of our marriage are CARL EUGENE ERICKSON,JR.,IDARLENE Y.SCOTT,VERA L.GILLIS,JEFFREY S.ERICKSON,BRADLEY S.ERICKSON,RODNEY T.ERICKSON and STANLEY C.ERICKSON. Throughout this Will,VIVIAN L.ERICKSON will be referred to as"my wife"or"my spouse"and CARL EUGENE ERICKSON,M,TDARLENE Y.SCOTT, VERA L. GILLIS, JEFFREY S. ERICKSON, BRADLEY S. ERICKSON, ROTDNEY T. ERICKSON and S'T'ANLEY C. ERICKSON, will be referred to as "my children". The word "issue"will include my children as well as my other descendants but shall not include adopted children or step-issue. (B) Appointment of Executor. I appoint as my Executrix and successor Executors(all hereinafter referred to as Executrix, Executor or Executors)under this Will,the following named persons to serve without bond and without being required to account to any Court: Executrix: My wife, VIVIAN L.ERICKSON. Successor Executor: My son, CARL EUGENE ERICKSON,JR. Second Successor Executor: My son, STANLEY C. ERICKSON, SECOND: Funeral and Last Illness Expenses, Taxes. (A) Expenses of Fttneral and Last Illness. Notwithstanding that my wife,VTVIAN L. ERICKSON,survives me,I direct my Executor to pay my funeral expenses and the expenses of my last illness from my estate. (B) Taxes. l direct my Executorto pay any and all estate,inheritance,succession,legacy, transfer and other death taxes or duties,by whatever name called,including any and all interest and LAST WILL AND TESTAMENT OF C. EUGENE ERICKSON PAGE 2 penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside ofthis Will,out of my residuary estate,without being prorated or apportioned among or charged against the respective devises,legatees,beneficiaries,transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them. The Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. THIRD: Tangible Personal Property. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath to my wife,VIVIAN L. ERICKSON,all tangible personal property, including but not limited to clothing, jewelry, heirlooms, furniture, personal effects,motor vehicles,and all other similar articles,which I own,and the insurance thereon, if my spouse survives me by sixty(60)days. Tangible personal property shall not include: (1)any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance policies. Ifmywife,VIVIAN L.ERICKSON,is not living onthe sixty-first(61 st)day after my death, I bequeath such tangible personal property to my children, CARL EUGENE ERICKSON, JR., DARLENE Y. SCOTT, VERA L. GILLIS, JEFFREY S. ERICKSON, BRADLEY S. ERICKSON,RODNEY T.ERICKSON and STANLEY C.ERICKSON,living at the time ofmy death, to be divided among them as they may select in as nearly equal shares as is practical. If my spouse and my children do not survive me,I leave such tangible personal property to the issue of my children, per stirpes. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my children may be distributed or sold in the sole discretion of my Executor and,if sold,the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may,as my Executor deems advisable,either be delivered to the minor or to any person to safeguard on behalf of the minor. Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction,which I shall place with my Will,containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD,and such Letter of Instruction shall determine the distribution of such items. FOURTH: Family home. LAST WILL AND TESTAMENT OF C. EUGENE ERICKSON PAGE 3 [THIS ARTICLE IS INTENTIONALLY LEFT BLANK.] FIFTH: Residuary Gifts. (A) If my wife,VIVIAN L.ERICKSON, survives me,I give,devise and bequeath all the rest, residue and remainder of my estate, of every kind and character, real, personal and mixed, tangible and intangible,and wherever situated,including any lapsed or renounced legacies,devises or residuary bequests(and including any property over which I may have a Power of Appointment), to my wife, VIVIAN L. ERICKSON. (B) ifmy wife,VIVIAN L.ERICKSON,does not survive me,I give,devise and bequeath all the rest,residue and remainder of my estate,of every kind and character,real,personal and mixed, tangible and intangible,and wherever situated,including any lapsed or renounced legacies or devises (and including any property over which I may have a Powerof Appointment),to my children,CARL EUGENE ERICKSON, JR., DARLENE Y. SCOTT, VERA L. GILLIS, JEFFREY S. ERICKSON, BRADLEY S. ERICKSON, RODNEY T. ERICKSON and STANLEY C. ERICKSON,per stirpes. If any of my children predecease me,then the predeceased child's share of the residue of my estate shall be distributed to the predeceased child's issue, per stirpes. (C) Distributions During Administration. Prior to final distribution of my estate, the Executor,in his discretion,may make partial distributions to one or more beneficiaries or Trusts. As a consequence, the Executorship and any Trusts created under this Will may exist contemporaneously. A distribution maybe made subject to any indebtedness or liability ofmy estate. SIXTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. SEVENTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as may be generally conferred from time to time upon him by law: _7141,v�e Ae =- LAST WILL AND TESTAMENT OF C. EUGENE ERICKSON PAGE 4 (A) In the management, care and disposition of the Estate, the Executor shall have the power to do all things and to execute such deeds and instruments as may be deemed necessary or proper, including the following powers, all of which may be exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property,real,personal or mixed, at any time held or acquired hereunder,at public or private sale,for cash or on terms,without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, including any option for a period beyond the duration of the Estate. (Z) To invest all monies in such stocks, bonds, securities,mortgages,notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries. (3) To retain for investment any property deposited with the Executor hereunder. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any otheraction in regard to any reorganization,merger,consolidation,liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable,and to pay reasonable compensation for their services. (6) To compromise,settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money,and to secure the same by mortgaging, pledging or conveying any property of the Estate, including the power to borrow at a reasonable rate of interest. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business,to agree to the liquidation in kind of any i ii LAST WILL AND TESTAMENT OF C. EUGENE ERICKSON PAGE S corporation in which the Estate may have an interest and to carry on the business thereof,to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest,to become or remain a partner,general or limited,in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business,property or corporation,without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee,without the addition of words indicating that such security is held in a fiduciary capacity,but accurate records shall be maintained showing that such security is a Estate asset and the Executor shall be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty-one(21)years of age,the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability,the Executor need not require the appointment of a guardian,but shall be authorized to pay or deliver the same to the custodian of such person,to pay or deliver the same to such person without the intervention of a guardian,to pay or deliver the same to a legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind,and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) The Executor shall have discretion to determine whether items should be charged or LAST WILL AND TESTAMENT OF C. EUGENE ERICKSO PAGE 6 credited to income orprincipal or allocated between income and principal as the Executor may deem equitable and fair underall circumstances,including the power to amortize or fail to amortize anypart or all of any premium or discount,to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal,to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal,or apportion the same between income and principal,to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. (F) If at any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then,in effect,the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee,then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. (G) Unless the context clearly states otherwise,when the authority and power under this Will is vested in two (2) or more Executors, the authority and powers are to be held jointly by the Executors. A majority of the Executors may exercise any authority or power granted under this Will or granted by law,and may act under this Will. Any attempt by one such Executor to act under this Will on other than ministerial acts shall be void. The action of one such Executor under this Will may be validated by a subsequent ratification of the act by a majority of the Executors. EIGHTH: Rights and Liabilities of Executor. No bond or other security shall be required of any Executor. This instrument always shall be construed in favor of the validity of any act or omission by any Executor,and any Executor shall not be liable for any act or omission except in the case of gross negligence,bad faith or fraud. Specifically,in assessing the propriety of any investment of the estate,the overall performance of the entire estate shall be taken into account. Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate,in an amount the Executor normally and customarily charges for performing similar services during the LAST WILL AND TESTAMENT OF C. EUGENE ERICKSON PAGE 7 time which he/she performs the services. NINTH: Tax Elections. In determining the estate, inheritance and income tax liability relating to my Estate,the Executor's decision as to all available tax elections shall be conclusive on alt concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be home by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632(x) and without regard to whether a Federal estate tax return is actually filed,my Executor shall allocate so much ofthe Federal Generation Skipping Transfer(GST)exemption amount as will fully exempt any generation skipping transfer which may occur under this Will. TENTH: Definitions and General Provisions. (A) Survival. Any beneficiary,including my spouse,who dies within sixty(60)days after my death shall be considered not to have survived me. (B) Trust Estate. "Trust Estate" means all assets, however and wherever acquired, including income, which may belong to a Trust at any given time. (C) Children. Except for discretionary distributions which may be made unequally among a group ofpersons and distributions pursuant to a valid exercise of a Power of Appointment, in making a distribution to the children of any person,the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then-living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. A posthumous child shall be considered as living at the death of his parent. The word"issue"will include my children as well as my other descendants but shall not include adopted children or step-issue. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders,and the use of either the singular or the plural includes the other. �� LAST WILL AND TESTAMENT OF C. EUGENE ERICKSON PAGE 8 (F) Captions. The captions set forth in this Will at the beginning of the various divisions hereof are for convenience ofreference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (G) Powers of Appointment are Exercised. By this Will I exercise any Power of Appointment which I may possess at my death. IN WITNESS WHEREOF, I, C. EUGENE ERICKSON, the Testator, have to this my Last Will and Testament,typewritten on nine(9)pages,including the Acknowledgment and Affidavit, set my hand and seal this 22nd day of October, 2002. /J C. EUGENE ERICKSON Signed, sealed, published and declared by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who have hereunto subscribed our names at his request, as witnesses hereto, in the presence of the said Testator,and in the presence of each other. Each of us further declares that he or she believes the Testator to be of sound mind and memory. The preceding instrument consists of this and eight(8)other consecutively numbered typewritten pages including the Acknowledgment and Affidavit. residing at /JW G �i"l�jw Q61/T/d( rint name) residing at (print name) ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND The Testator and the witnesses whose names are signed and subscribed to the attached or foregoing instrument,being first duly sworn and qualified according to law,do hereby acknowledge, depose and say to the undersigned authority, that the Testator signed and executed the instrument as his Last Will in the presence of the witnesses; that he signed it willingly or willingly directed another to sign it for him; that he executed it as his free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testator sign and execute the instrument as his Last Will; that each subscribing witness in the hearing and sight of the Testator signed the will as witnesses; and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testator itne s Witness Sworn to or affirmed, subscribed to, and acknowledged, before me by the above-named Testator and witnesses, this 22nd day of October, 2002. ( � 1 �✓V� JC��1XJCJ Notary Public My Commission Expires: Notarial Seal Teri L.Walker, Notary Public Lemoyne Boro,Cumberland County r`jy'Comm+c9nn F.r.,iires Jan.20,2003 PA REV-1500 SCHEDULE E CASH, BANK DEPOSITS & MISCELLANEOUS PERSONAL PROPERTY BUYER q , 73 BUYER y 3 ITEM / /fah��y ITEM L� Ed LOT # LOT # 3 BUYER / �' 4 BUYER ITEM /z/t/�// / 7 �All/C.r� ITEM LOT # 5 BUYER � new 6 BUYER /S T ITEM -.s/f( ,-- /// /o e n ITEM /�IJAG wry LOT # LOT # / BUYER �/ Fes//G� B BUYER ITEM ITEM — LOT # v4 75 f= 9 BUYER �� 2 1 BUYER ITEM ITEM LOT # A L LO BUYER 9 1 BUYER •►� ITEM ITEM �� h�9 LOT # LOT # 13 14 BUYER `f BUYER / ITEM �4 '� ITEM Z�� L1� LOT # LOT # 3 ' $ 15 UYER 1 BUYER (C d ) !99 ITEM ,ci �_"� ITEM LOT # LOT # Vu o. 'hI hw V rsle' ,I �Y I'� Ipru(,yO�Y7.iov .+P'N' VI 0. "'� dNT F t �S ORTA ION ' CERTIFICATE OF TITLE TO A MOTOR VEHICLE OR TR`AiL2 issued in acm+dance with Section 1705 of the Vehicle Code,Title 75,Pennsylvania Consolidated Statutes ACCOUNT CONTROL NUMBER sOO 7e;?095102704-2I t^ CODE LEGEND .-- a C EUGENE- ERICKSON A=ANTIQUE VEHICLE 616 60SLER AVE" c=CLASSIC VEHICLE - LEMOYNE PA 17043 E=ELECTRIC VEHICLE F=OUT OF STATE VEHICLE I _ P=FORMERLY A POLICE VEHICLE R=RECONSTRUCTED VEHICLE ' ' I - T=OVER SIZE TIRES X=FORMERLY A TAXI , A30661-690 77 KIFTnL 240872.8 •' f ^' MAX.AR I... LE V CLE IDENTIFICATION NIIM9ER tlr f *T The motor vehicle or trailer desrnbed her �si'SS 3La6)eB[ e;,.`e,� tn'g lTe s _ fi LIEN RELEASED FIRST LIEN - _ -" - DATE ,I FAVOR OF: .. LIEN HOLDER t - BY AUTHORIZED REPRESENTATIVE SECOND LIEN LIEN RELEASED .4 DATE FAVOR OF: LIEN HOLDER _) BY AUTHORIZED REPRESENTATIVE I ceTo ythat reason able diliggence has beenusedine,X ansirsingthestatements presented in the applicanon for Cer- tifica[e of Pale to the uehide described hereon,and[hat the proof of ownership of said vehicle presented with said application wnrrarus the issuance of this certificate naming the applicant as lawful owner of said uehicle. 8y Where/are,Icertifythatasa thedate inscribed hereon,theof/i- �su,«s cialrecordsofthe Pennsyluania DePartme*ItafTransportation 1 - reflect that said applicant is the Lawful owner o/said vehicle. T eC • Secreta�j o raps < 7s tf t.•. I f ItSitR:n�9d.2� 'ks TRtp tdF''.,1hC S+iM 04 'd .:.v v WIT, iWI 'fi�"Mi r�if 1 1 I X J 'i?A (ISr u A DEPARTMENT OF TRANSPORTATION G CERTIFICATE OF TITLE FOR A VEHICLE2,205 r, issued in accordance with Section 1705 of the Vehiele Code, Title 75, Pennsylvania Consolidated Statrnes 029513 873650053004315-001 �u�g C EUGENE ERICKSON 616 BOSLER AVE CODE LEGEND LEMOYNE PA 17043 A = ANTIQUE VEHICLE C = CLASSIC VEHICLE SY?'� ,. F = OUT OF STATE VEHICLE a - H = AGRICULTURAL VEHICLE _ L = LOGGING VEHICLE f P FOFIMEALY A POLICE VEHICLE -- R = RECONSTRUCTED VEHICLE Ty.! X = FORMERLY A TAXI 6& s Yi. � 1 � . 329,23315802 'ER fl 80 ,kREIOLER MOOD TIYLE NUMOEA DUPL '.'YEAH MAKE OFYEWME •TYPE SEAT CAP STATEA'ORIGIN NF 2450'543• WHICLE IDENTIFICATION NUMBER - MAX'GAOSSVfikICLE.WEIGHt MAX GROSS COMB.WEIGHT 1/Z 5/88 10/09/801 2200 UNLADEN WEIGHT OATS SSSI ED DATE PA TITLED .. OOOMETER:AT PURCHASE .. .CODES The vehicle deariibed hereon'is.subject to 1lie fonoUdng,D nls: '^"3 FIRST LIEN FAVOR OFD LE I -^1 h.. LIEN REASED DATE { LIENNOLDER - BY AUTHORIZED REPRP_SENl:4TIVE _ ccr•nND f.f°_N F.A`.'Ol?OF: .� LIEN RELEASED DATE �a45i GS_p e LIEN HOLDER •aeli BY AUTHORIZED RiPRE-SDpl'Al' E =3 / certify drat reasonable njot ei has been used in examining the statements `'� andthatthlheapplfoiimershp of.vicateof Titfem(herehia(e dreid aphereoa. lW+:/�h:,f e17"{i.7.iL: ,nwA ol ",airs at the proof to menerscer of said aainge he applad with said application - Y .m' said i s the issuance of this certificate mm�ing the app(icnret as lmtJd axvrer of said -ehide. Wherefore,1 certify that as of the date inscribed hereon,the official _ records of the Peaasclraain Deparlrrrerrt of Transponalion reflect that said .1` applicant is the lax fu(owner of said vehicle. Secretan of Transportation �y Ilk 3. nee� t„• e I M Ie t!na - DEPARTMENT OF TRANSPORTATION CERTIFICATE OF TITLE FOR A VEHICLE 29935 911295301000189-001 t A442407 1 31 ( FORD 1 11215303901 ER VEHICLE IDENTIFICATION NUMBER 'EAR MAKE OF VEHICLE TITLE NUMBER S D BODY TYPE 1 -0UDP A SEAT CAP 1 UNLADEN WEIGHT 1 GWOR Dom 1 A TITLE BRANDS B 5/09/91 1 5/09/91 I 1 5/09/911 0000011 4 DATE PA T171150 DATE OF ISSUE PRIOR TITLE STATE DOOM.PROCD.DATE OWN.MLLES DOW,STATUS R i ODOMETER STATUS - 0.ACTUAL M MILEAGE F%CEED EED6 THE MECHANICPL GPr.-s'A SaraxpBMS�+a:rzG:Tar. ssssd�4m,ar.+ +---aw: srs::is�Fa:.+�re: xrm:^ T. r. tn. TNEM aENDS BE B.TAMPGR ERGS-Ml'NIETER ODOMETER DISCLOSURE EXEMPT BY FEDERAL; LAW oEw "Prom ow DISCLOSURE REGISTERED OWNER(S) TITLE BRA S -j A.ANTIQUE VEHKYE C E (GENE,ERICKSON I'vEmI_uE ; P e ON!6FCOLWTRY • 616E BOSL°Ei AVE ?:' °»a urlYmL .-FDR Mdiu.s. LEM YNg PA 17043 H A A=aTURA VEa B!'F' L 'LOwoew YElac[E 3 P 'PORMER�.YA CLE • j RmI�CDNSTR1iGTED fi; E s ET E,,RDP. .: Y"e VENI=IE CONlA1 FAsuED w, YCRMERLY A T FIRST LI FAVOR OF , A SECONb{IEN FgYgR OF E F 3a 'j • � [' cs ry _ 4 Y It a second{ienlwI e A listed,upon satrslactlon of dM TIM Gen,Bh IT • IMnholtim must Imsvdrd We TN.M the Burmu a Motor Vahl M FIRST LIBN RELEASED eppropdete form maim. A- ij DATE BY SECOND LIEN RELEASED �� W�DREPIiE9EMATNE �y�.- { � ATE y MMUNG ADDRESS BY 029513 AU IZED RLTREBENTATNE C EUGENE ERICKSON 616 BOSLER AVE LEMOYNE PA 17043 { RmSAITvVE �J., ftu< I WRlty m of the date w bsue,The'eMulal records at the PeRReyNanla Department& BfRI B - RICRa[MNteReq[M161IINryBILQNW3br MNIPMIy'immOdil9teidPo•IhelawluleWner-°`•".•__ ... .�.._.... IVn. ..._.. ...,_ of e mid vehiote. k �eRaTY bf TrenspbrtatlDD c BIIWORR®AN TO SEFOREM 6wWN:3.. en epplYing M itM1 a POeinlei:bNer Men YOUr speu6B Check ane E IhWM1me d L ocke X OO tReck l6 CMCYAn.IIMB M I be 16BYw'at'TerenN N CAnmen", Mb. 1 'oY A 1 JpniTmeridMN RSMdEOrvNmeMP Mn aeMM1 OlcRa aw»r,alb you M"survIWIN 7 B❑ TMn.in t`mnmon on deeM W one onmer.IMmmt d dnbeuw corner coca to Ne>rler helm or ee1Me). UEN IF NO LIEN DATE: CHECK BOX (� FIRST LIENHOLDER:NANS Lu 31PSEOF A NOTARY STREET 0000 CRY �m w-Arley Motors Inc. STATE .-MP W LIEN IF NO LIEN O TM1e undeMtlmd aerwy makes eppiMedon b CertlfieaM N ThM to Me Ahkle de9Pftvl DATE: CHEC%BO% above,subject M the eneumbnvrCes end caner M1e1 delme eel Ip hem. SECOND LIENHOLDER: W W NAME W STF6 D IaeuTYra AA%1 aR.wror N�onum sl T � cm O STATE LP aN A •' a •• a •• • r r{ ':1'• 1 t t l V C 0 I I I s 'i Nt07 7j tr6fit'B fifK�t'�D AR• N of a 1 AHtl +.YM°JI.rq�?tYttl'YN7f»Ypg ?.. CERTIFICATE OF TITLE TO A MOTOR VEHICLE OR TRAILERbZ, issued in accordance with Section 1105 of the Vehicle Code,Tide 75,Pennsylvania Consolidated Statutes ACCOUNT CONTROL NUMBER 800 782085102703-21 C EUGENE ERICKSON CODE LEGEND 616 60SLER AVE 1 A=ANTIOUE VEHICLE LEMOYNE PA 17043 C=CLASSIC VEHICLE E=ELECTRIC VEHICLE F-OUT OF STATE VEHICLE Pc FORMERLY A POLICE VEHICLE • t _ - R=RECONSTRUCTED VEH ICLE J=OVERSIZE TIRES. ` .. tiP.�' T1y,- '''I �� -" ���fV• . �X=FORMERLY ATAXI A3Ob62684 77 1(REID MOPD L.,. , 2,404957 .. _. 1 VEHICLE F ON N BE Moss cove MIGHT "A'XU's 07-28-78. Q7- 28— 1 Theinotoi Vehicle or traileTdescribed hen"IS'upja[a' 'r_ I°gliE , r FIRST LIEN =LIEN RELEASED FAVOR OF: / 1•".v-- - ' . ,DATE i LIEN MOLDER r� BY AUTHORIZED REPRESENTATIVE SECOND LIEN FAVOR OF: LIEN RELEASED DATE LIEN HOLDER BY % + i AUTHORIZED REPRESENTATIVE I cMify that reasonable dill mce hasbem usedin examWit$ h.statements presented in the application for Cer- rificate of Tide to the vehicle described he,em,and that"..With. proof of ownership of said uehicle presented with said appplication wananD the issuance of[his cnnficatt naming the applicant as law/Hl owner of said oehfde. _.. � Whme)orq icerti((ythatasofthedmeinsoibed hoeml,[heoJJi- �� cialrecordso/[h<Pmnsylvania DepamnmtofTr¢nsportation $� .p.-� refleet[hat said applicant is[he lawful oumm o/saidd ehide. 'J�/1.OM1L..S. I tl �� { ;fl�Af s .' q � r Sec4retar�o'f Tianstld}CL1ion} ,�F •P�FI