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HomeMy WebLinkAbout02-18-05 REV-1500 EX (6-00) OFFICIAl USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER elL -'QS-- 01.".3_ COUNTY CODE YEAR NUMBER f- Z W C w (,J w C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Arthur c. Plieskatt DA 1E OF DEATH (MM-DD- YEAR) 06 13 2004 08 12 1914 (IF APPliCABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 189-05-5410 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER t- Z W o z o .. VI w 12 8 [!] 1. Original Return D 2. Supplemental Return D 3, Remainder Return (date of death priorto 12-13-82) D 4. Limited Estate D 4a, Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required [!] 6. Decedent Died Testate (Attach copy of Will) 0 7. Decedent Maintained a Living Trust (Attach copy of Trust) -'2.. 8. Total Number of Safe Deposit Boxes D 9. litigation Proceeds Received D 10. Spousal Poverty Credit (d~te of death betweef112-J1-111 ard 1-1-95) 0 11. Election to tax under See: '9113(A)(Att~~hSchO) T HIS SECTION MUST' BE COMPI.EtED,AG~li1i:iIiREs "O~DENCEANo;CQf.iFibEl'fi'(j\G+AX'if.iWORM~TION$HciiJLD~E'i;f!RECTeD to:.. NAME COMPLETE MAILING ADDRESS Susan E. Stott FIRM NAME (If Applicable) W I- ~:!'U) 0"'" wl1.0 ::t~O Uo.a !l: Stott &0 Stott TELEPHONE NUMBER 157 S. Hanover St. Carlisle, PA 17013 (717) 243-8077 1. Real Estate (Schedule A) (1) (2) t'.,) OFFiCIAl USEQNL Y 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) 0 D Separate Billing Requested t= ~ 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) i= (Schedule G or l) a: 8. Total Gross Assets (total Lines 1-7) <( (,J W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) a:: 10 Debts of Decedent, Mortgage liabilities, & Liens (Sdledule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) -".1 2,851.78 883.82 , -II -r) I I CJ (8) 1,034.46 3,735.60 (11) 1,034.46 2,701.14 (12) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 14. Ne.t Value Subject to Tax (Une 12 minus Une 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 2,701.14 15. Amount of Line 14 taxable at the spousal tax Z rate, or transfers under Sec. 9116 (a)(1.2) x .0 _(15) 0 ~ 16. Amount of Line 14 taxable at lineal rate 2,701.14 x .0 ~(16) I- ::> .. 17. Amount of line 14 taxable at sibling rate x ,12 (17) :IE 0 0 18. Amount of Line 14 taxable at collateral rate x .15 (18) ~ Tax Due I- 19. (19) 20. 0 121.55 121.55 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W46451.000 Decedent-'s Complete Address: SlREET ADDRESS HRC-Manor Care 940 Walnut Bottom Rd. CI1Y I ~TATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 121. 55 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total Interest/Penalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) .00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 121. 55 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OFWlLL5, AGENT (5B) 121.55 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes D D D D D D contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . .. D [K] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE tT AS PART OF THE RETURN. 1. Did decedent make a transfer and: 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; . c. retain a reversionary interest; or ....... . . . . . . . . . . . . . . . :, . d. receive the promise for life of either payments, benefits or care? . . . . . . . '. . 2. If death occurred after December 12, 1982, 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 No [!] [!] [!] [!] [!] [!] DATE 12 12 2004 157 S. Hanover St. Carlisle, PA 17013 "V"'''q,'~'- .~ ~.~-"~ 1:1'12l11" -'-_..~-'"~~'tiJii4lfll'JiIiIl'- _..'~ :.- For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. S 9916 ('I (1.1)(ill. For dates of death on or after January 1, 1995, the tax rate Imposed on the net value of transfers to or for the use of the surviVing spouse Is 0% (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 retum 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 twenty-one 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% [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%, 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% (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. 3W46465.000 REV-1508EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY EST ATE OF Arthur C. P1ieskatt FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property JoJntly-owned with the right of survivorship must be dIsclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 2. 3. 4. 5. HRC-Manor Care Residents Personal Trust Fund Refund - HRC-Manor Care Insurance Benefits - United Health Care Refund - Neighborcare Pharmacies, Inc. Insurance Refund - AARP Health Care Options 1,798.17 342.67 576.00 29.44 105.50 3W4BAD 1,000 TOTAl (Also enter on line 5 Recanitulationl $ (If more space 15 needed, insert additional sheets of the same size) 2,851.78 REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Arthur C. Plieskatt FILE NUMBER If an asset was made Joint within one year of the decedent's date of death, It must be reported'on Schedule G. SURVIVING JOINT TENANT(S) NAME A. Elain H. Marts ADDRESS RELA nONSHJP TO DECEDENT 1823 Sterrets Gap Ave Carlisle, PA 17013 Daughter B. c. JOINTLY-OWNED PROPERTY: ""''' DATE DESffilPnON OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE ~E OF FINANCIAL INSTITUTION AND BANK ACCOl.N\'T DAlE OF DEATH DECO'S VAlUE OF N..MBERDRSlMILAR IDENTIFYING J>U,\BER. ATTACH DEED FOR NUMBER TENI\.NT JOINT JOINTlY-HELO REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 11/09/2001 First Citizens Savings Acct 1,767.63 50 883.82 Acct # 0150372120 TOTAL (Also enter on line 6 Recanitulation\ $ 883.82 (If more space is needed, insert additional sheets of the same size) 3W46AE 1.000 REV-151.1 EX + (12-992 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESJDENT DECEDENT ESTATE OF Arthur C. Plieskatt SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule!. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Jacqueline A. Buckheit Funeral Chapel 405.96 2. Miscellaneous Funeral Expense 336.50 8. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 42.00 5. Accountant's Fees 250.00 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line g,'Recapitulation) $ 1,034.46 3W46AG 1,000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-0"0) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Arthur C. P1ieskatt NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (e) (1.2)] Elaine H. Marts 1823 Sterrets Gap Ave. Carlisle, -PA 17013 1. 2. Arthur C. Plieskatt, Jr. 234 Hawksworth Rd. Greensburg, PA 15601 RELATIONSHIP TO DECEDENT Do Not list Trustee{s) Daughter Son FilE NUMBER AMOUNT OR SHARE OF ESTATE 50% Rest, Residue & Remainder 50% Rest,. Residue & Remainder ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE. ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 3W46AI1,OOO TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) .COMMONWEAt TH OF PENNSYlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 04133592 09-17-2004 REV-l!i4! EX AfP (09-00J EST. OF ARTHUR C PLIESKATT S.S. NO. 189-05-5410 DATE OF DEATH 06-13-2004 COUNTY CUMBERLAND TYPE OF ACCOUNT iii SAVINGS o CHECKING o TRUST o CERTIF. ELAINE H MARTS 1823 STERRETTS GAP AVE CARLISLE PA 17013 REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 FIRST CITIZENS NATIONAL BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent~ you were a joint owner/beneficiary of this account. If yOU feel this information is incorrect~ please obtain written correction from the financial institution7 attach a COpy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0150372120 Oat. 11-09-2001 Established To insure proper credit to your account~ two (2) copies of this notice .ust accompany your pay.ent to the Register of Wills. Make check payable to: "Register of Wi11s~ Agent". Account Balance 11 767 . 63 Percent Taxable X 50 , 000 Allount Subject to Tax 883.82 Tax Rat. X .045 Potential Tax Due 39.77 PART TAXPAYER RESPONSE [!]li!i!i!I~~~.llill~!!!!._IIII~~~~!!!!II~.~II!IIOO~!!!1glll!.I~~i~.II!!I~M1!II!I~~~.!I!il~gll!II~II!II~~~I!I!.~~.!i!i[!1 NDTE: If tax payments are .ade within three (3) months of the decedent's date of death~ YOU may deduct a 5% discount of the tax due. Any inheritance tax due will beco.e delinquent nine (9) .onths after the date of death. [CHECK ] ONE BLOCK ONLY A. c=J The above infor.ation and tax due is correct. 1. You .ay choose to remit pay.ent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest~ or you .ay check box "An and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. B. ~he above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. c. c=J The above inforMation is incorrect and/or debts and deductions were paid by you. You /lust cOllplete PART 0 and/or PART @] below. PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate I please state your relationship to decedent: PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Allount Subject to Tax 5. Debts and Deductions 6. Allount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 4 5 6 7 8 X X PAYEE DESCRIPTION AMOUNT PAID I TOTAL lEnt.r on Line 5 of Tax Computation) I $ Under penalties of perjury I I declare that the facts I haYe reported above are truel correct and complete to the best of IIY knowledge and belief. HOME ( WORK ( TELEPHONE ) ) NUMBER DATE TAXPAYER SIGNATURE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information sub.Itted by the financial institution. Z. Inheritance tax becomes delinquent nine .onths after the decedent's date of death. 3. A joint account Is taxable even though the decedent's na.8 was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint na.as within one ~Bar prior to death are fully taxable as transfers. 5. Accounts established jointlY betwgen husband and wife more than one year prior to death are not taxable. 6. Accounts hald by a daced8nt "in trust for" lIOother or others are taxablg fully. REPORTING INSTRUCTIONS - PART 1 TAXPAYER RESPONSE 1. BLOCK A - If the infor.atinn and cO!IPutation in the notice are correct and deductions are not being clai.llld~ place an "X" in block "A" of Part 1 of the "TaxpaYer Response" section. Sign two copies and sub.it them with your check for the allount of tax to the Register of Wills of the county indicated. The PA Dlllpartment of Revlllnue will issue an official assessment (For. REY-1548 EX) upon receipt of the return fro~ the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative~ place an "X" in block "Bn of Part 1 of the "Ta~payer Response" section. Sign one copy and return to the PA Depart_ent of Revenue~ Bureau of Individual Taxes~ Dept 28060l~ Harrisburg~ PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice info~ation is incorrect and/or deductions are being claimed~ check block "C" and complete Parts 2 and 3 according to tha instructions below. Sign two copies and sub. it thell with your check for the amount of tax payabls to the Register of Wills of the county indicated. The PA Depart.ent of Revenua wiil issue an official asses~ent (Fonn REV-1548 EX) upOn receipt of ths return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE I. Enter NOTE: the date the account originallY Nas established or titled in the aanner existing at date of death. For a decedsnt dying after 12/12/82: Accounts which tha decedent put in joint nalles within one (1) year of death are taxable fully as transfers. However~ there is an exclusion not to exceed $3~000 per transferee regardless of the value of the account or the nu.ber of accounts held. If a double asterisk (.M) appears before your first nage in the address portion of this notice~ the $3~000 exclusion already has been deducted from the account balance e$ reported by the financial institution. 2. Enter the total balance of the account inclUding interast accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determJned as follows: A. The percent taxable for joint assets established .ore than one year prior to the deceflent.s death: 1 DIVIDED BY TOTAL NUMBER OF JOINT OWNERS Exa.ple: A joint asset registered DIVIDED BY TOTAL NUHBER OF X 100 PERCENT TAXABLE SURVIVING JOINT OWNERS in the na.e of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) s .167 X 100 16.7% (TAXABLE FOR EACH SURVIVOR) 8. The percent taxable for assets created within one year of the decedant's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED 8Y TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERcrNT TAXABLE Example: Joint account registered the decedant. 1 DIVIDED BY Z (SURVIVORS) s .50 in the name of the decedent and two other persons and established within one year of death by X 100 507. (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is deter~ined by mUltiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and daductions listed in Part 3. 6. The a.ount taxable (line 6) is deter.ined by subtracting the debts and deductions (line 5} fro. the amount sUbject to tax Cline 4). 7. Enter the appropriate tax rate (line 7) as determined below. Oat. of D.ath Spouse lineal Sibling Collateral 07/01/94 to 12/31/94 37- 67- 15X 157- 01/01/95 to 06/30/00 OX 6X 157- 15X 07/01/00 to present OX 4.5%_ 12X 15% _The tax rate 1~sed on the net value of transfers frog a deceased Chlld twenty-one years of age Dr y ounger at daath to or for the use of a natural parent~ an adoptive parent~ or a stepparent of the child is 07.. The lineal class of hairs includes grandparents~ parents~ childran~ and lineal descendents. "Children" includes natural children whether or not they have been adopted by others~ adopted chiidren and step children. "lineal descendents" includes all children of the natural parents and their descandents~ whether or not they have baan adopted by others~ adopted descendents and their descandants and step-descendants. "Siblings" are defined as individuals who have at least one parent in co~.on with the decedent~ whather by blood or adoption. Tha "Collateral" class of heirs includes all othBr benef.iciar.ias. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are detarmined as follows: A. You lBgsl1y are responsJble for pa.Y<<Bnt~ or the estate subject to ad~inistration by 8 personal representative is insufficient to pay the deductibls items. B. You actually paid the d.bts after death of the decedent and can furnish proof of payment. C. Debts being clailfed IllUst be itBlll'ized fully in Part 3. If additional space is needed.. USIll plain paper 8 1/2" x 11". Proof of paYllent .ay be requested by the PA Department of Revenue. t~~;Ei,y~~I~W~~IE.;r~' "_~'$:";'~"ii"'~.:uf"~"'<\.' --} "i:"'rtgi',il1'~'~)';iti_j-'~-'_t'.:,','i JL;:L;;t~~t,i,1~;,:':::~<,:::';,:: ' Jl ,~ 1 ~ ~ ~ \) ~ LAST WILL AND TESTAMENT OF ARTHUR C. PLIESKATT, SR I, Arthur C. Plieskatt, Sr., of 90 South Academy Street, Mansfield, Tioga County, Pennsylvania 16933-1107, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills and Codicils heretofore made. FIRST 1 direct the payment of my just debts and funeral expenses as soon after my death as may be convenient. I direct that all federal and Pennsylvania estate taxes, Pennsylvania inheritance taxes, alld generation-skipping transfer tax payable as a result of my death, not limited to taxes attributable to property passing under this Will. shall be allocated to and paid by the beneficiary of the property whose transfer is subject to the tax. SECOND I declare that I am now widowed and have two (2) children, to wit: Elaine Marts, a daughter of 240 "E" Street. Carlisle, Pennsylvnnia l70n and Arthur CarrPlieskatt, Jr., a son of 234 Hawksworth Road, Greensburg, Pennsylvania 15601. I have no deceased children nor any other children living by my wife or otherwise. THIRD (a) I give and bequeath all needlepoint (not including other needlework) to my son Arthur Carl Plieskau, Jr. For example, the Constable's "White Horse" needlepoint I give and bequeath to my son. (b) I give and bequeath the print "Return from Calvary" to my sister Charlotte Ruck of 109 Sambourne Street, Wilkes-Barre, Pennsylvania 18701-2207. (c) I give and bequeath to my daughter Elaine Marts all of the rest of my tangible personal property not previously specifically bequeathed in sub-paragraphs (a) or (b) of this paragraph Third. For example, the contents of my home and any automobile which I may own at the time of my death I give and bequeath to my daughter Elaine Marts. . (d) In the event that any item of personal property should no longer be owned by me at the time of my death then the specific bequest of that item of personal property shall lapse. In the event that any beneficiary of a specific bequeSt set forth herein should fail to survive me then the specific bequest set forth herein for that beneficiary s.halllapse. FOURTH All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath, in equal shares, per stirpes and not per capita, unto such of my children as shall survive me by ninety (90) days, but should any of them fail to so survive me then the share such deceased child of mine would have received shall pass to such of his or her issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such issue the same shall lapse and be added to the remaining share or shares. FIFrH ft:'!1er~8y,:'noirili1'ate:'s,~p:~iftut(i',arid.' app()int'mysaicl'd~ugbte:r'~Jairie':Marts".'as'ExeClltl~ix'-',0 O~ ithi,S':mYLast'WiHand:Testarnene' In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of my said daughter, I nominate, constitute and appoint my :;aid son Arthur Carl Plieskatt, Jr., as Executor of this my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of both my said daughter and my said son, I nominate, constitute and appoint my friend Jim Carlson of Turtlepoint, Last Will and Testament of Atthur C. Plieskatt, Sr. Page 1 of 3 Pennsylvania, as Executor of this my Last Will and Testaml1nt. I further direct that no bond or other security shall be required of any Executor or Executrix appointed in this Will for the perfonnance of his, her or its duties in any jurisdiction in which he, she or it may be called upon to act. The terms Executor or Executrix may be used interchangeably in this Will and shall refe.. to any Executor or Executrix appointed in this will, or any other Administrator appointed by a court of competent jurisdiction. SIXTH In addition to,.and not in limitation of, the powers conferred by law or by other provisions of this Will, my Executrix shall have the following powers, each of which may be exercised from time to time by my Executrix in her sole discretion: (a) To retain in the fonn received, and to sell either at public or private sale, or to distribute in kind, any real or personal property. (b) To manage both real and personal property. (c) To invest and reinvest in all forms of property, notwithstanding the fact that any or all of the investments made are of a character or size which but for this expressed authority would not br. considered proper for an Executrix. (d) To exercise any option ouights arising from the ownership of investments. (e) To compromise claims without court approval and without the consent of any beneficiary . IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament. written on three (3) pages (including notary page), this 17th day of July. 2001. ~' :n;;, .. 2~ ., '77~ ~" '~ /I' --. ".', /1 Zr?,P (':: (. /" C".I' Arthur C. Plieskatt, Sr. Signed, sealed, published, and declared by Arthur C. Plieskatt, Sr., the Testator above named. as and for his Last Will and Testament, in our presence, who, in his presence, at his request- and in the presence of each otber, have hereunto subscIibed If names as attesting witnesses. / _ _L---"'( ,I fc. ~,0M J ~- A/Z~~ 4J" J ';A'j Last Will and Testament of Arlhur C. Plieskatt, Sf. Page 2 of 3 ,--' .2'1:: COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Arthur C. Plieskatt, Sr., the Testator in, and 5lM' ~ d #c/.rl1 and f-/.,,#d-r.D, / . rh " the witnesses, to the Last Will and Testament, the attached or foregoing instrument, wave signed the instrument, having been duly qualified according to law do depose and s y: SS: a. that I, the Testator, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament, that I signed it willingly and as my free and voluntary act for the purposes tberein.expressed; aAd b. that we, the witnesses, were present and saw the Testator sign and execute the instrument as his Last Will and Testament, that he signed it willingly and 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 Last Will and Testament as a:witness and th~t to the best of our knowledge the Testator was at that time eighteen (18) or lTlore years of age, of sound mind and under no constraint or undue influence. ~ AJ - 7'0 Subscribed, sworn to and acknowledged before me by the Testator and the witnesses above- named, this 17th day of July, 2001. D}3~ 7t2 N , ROBERT G. FRfY, NOTARY PUBLIC CARLISl.E, CUMBERLAND COUNTY PA MY COMMISSION EXPRIRES JUNE 3,'2002 Last Will and Testament of Arlhur C. P/ieskatt, Sr. Page 3 of 3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 REV-1 162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MARTS ELAINE H 1823 STERRETTS GAP AVE CARLISLE, PA 17013 u______ fold ESTATE INFORMATION: SSN: 189-05-5410 FILE NUMBER: 21 PLlESKATT ARTHUR C 02/17/2005 02/17/2005 CUMBERLAND DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: NO. CD 004964 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $121.55 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 1 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $121.55 GLENDA FARNER STRASBAUGH REGISTER OF WillS