HomeMy WebLinkAbout02-14-14 (3) REV-1500 EX(02-11) 1505610143'
PA Department of Revenue y OFFICIAL USE ONLY
p Penns Ivania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO BOX.280601 INHERITANCE TAX RETURN 21 13 1014
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
08 31 2013 03 16 1919
Decedent's Last Name Suffix Decedent's First Name MI
HESS A. ALFREDA
(if Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 ❑1. Original Return 2. Supplemental Return 1:1 Prior to 12-13-82)
3. Remainder Return(Date of Death
❑ 4. Limited Estate ❑ 4a.Future Interest Compromise ❑ 5. Federal Estate Tax Return Required
(date of death after 12-122)
FRI g Decedent Died Testate Decedenpt Main(ained a Living Trust
(Attach Copy of Will) ❑ (Attach Gopy of Trust) 8. Total Number of Safe Deposit Boxes
El ❑9. Litigation Proceeds Received 10.Spousal Povert credit Date of Death 11.Election to tax under Sec.9113(A)
between 12-31. and -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
JAMES D BOGAR (717) 737 8761
REGISTER 05 WILLS USE-6NLY
CO
�t
First Line of Address M m �
fr-.
ONE WEST MAIN .STREET ; ',
ri i
Second Line of Address
()a.
CD CL,
City r Post Office D EfILED T C-m
tY State ZIP Code Cfl O
SHIREMANSTOWN PA 17011
Correspondent's e-mail address: jbogai@bogarlaw.Com
Under penailties of perjury,I declare that I ve examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is t correct and complete.Declarat of eparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGN T E F PERSON ONSIB ING RETURN DATE
James B.Walker
D s �
1 9 Lee Ann Court Enola PA 17025
SfGNATURE EPARE 0 ER THAN REPRESENTATIVE DATE
James D. Bogar
ADDRESS
One West Main Str t, Shiremanstown, PA 17011
Side 1
1505610143 1505610143 J
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Hess, A. Alfreda
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2. 326, 917 . 65
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 132 , 627 . 46
6. Jointly Owned Property.(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous Nnn;Probate Property
(Schedule G) u Separate Billing Requested............ 7. 39, 755 . 33
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 499,300 . 44
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 52 , 816. 30
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10.
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 52 , 816. 30
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 446, 484 . 14
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 446, 484 . 14
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.00 15. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 32,538 . 30 16. 1 , 464 . 22
17. Amount of Line 14 taxable
at sibling rate X.12 16,269. 15 17. 1 , 952 . 30
18. Amount of Line 14 taxable
at collateral rate x.15 397 , 676 . 69 18. 59, 651 . 50
19. TAX DUE................................................................................................................ 19. 63 , 068 . 02
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-13-1014
Decedent's Complete Address:
DECEDENT'S NAME
Hess,A.Alfreda
STREET ADDRESS
222 Messiah Circle
Room 206
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
I.. Tax Due(Page 2,Line 19) (1) 63,068.02
2. Credits/Payments
A. Prior Payments 59,248.46
B. Discount 3,118.34
Total Credits(A +B) (2) 62,366.80
3. Interest (3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2,Line 20 to request a refund
5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 701.22
Make Check Payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;............;.................................................................. ❑ ❑x
b. retain the right to designate who shall use the property transferred or its income;................ ................. x
c. retain a reversionary interest;or............................................................................................................... x
d. receive the promise for life of either payments,benefits or care?............................................................ ❑x
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... ❑ 0
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑x
4. Did decedent own an individual retirement account,annuity,or other non-probate property which 1:1 contains a beneficiary designation?.................................................................................................................. x.
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an
adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in
[72 P.S.§9116(a)(1)l.
• 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.
Rev-1503 EX+(6-96)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN -
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hess,A.Alfreda 21-13-1014
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 Walnut Street Securities-Individual Account No.5W8 326,917.65
-622834
TOTAL(Also enter on Line 2, Recapitulation) 326,917.65
(If more space is needed,additional pages of the same size)
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98)
Beth B. Lengel
From: Kimberly Arthur-Tressler<kmberly.arthur-tressler @ceteranetworks.com>
Sent: Monday,.September 16, 2013,3:53 PM
To: Beth B. Lengel
Subject: {Secure} Alfreda Hess
Attachments: Alfreda Hess Estate.PDF
Good Afternoon Beth:
Please find attached a statement for the period ending August 30, 2013 and an excel spreadsheet for my calculation of
the date of death value for the account.
Also, please provide James Walker's personal information to me as soon as possible so that I may have the appropriate
paperwork available for signature on Friday.
If you have any questions regarding this email or Alfreda's account in general, please feel free to contact me at your
convenience.
Thanks,
Kim
.7Clim�eYl�.���tliuY 7Yessl Y
Office .administrator
-VasCand& Barrick, Inc.
3600 `IrinAe Road
Camp HK PA 17011
717-761-6606
Confidential:This email and any files transmitted with it are the property of Cetera Advisor Networks LLC and/or its affiliates,are confidential,and are intended
solely for the use of the individual or entity to whom this email is addressed.If you are not one of the named recipient(s)or otherwise have reason to believe that
you have received this message in error,please notify the sender and delete this message immediately from your computer.Any other use,retention,
dissemination,forward,printing,or copying of this message is strictly prohibited.
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Rev-1508 EX+(11-10)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hess,A.Alfreda 21-13-1014
.Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PNC Bank-CD#3100255278; principal balance at date of death$12,952.10; accrued interest 12,953.31
$1.21
2 PNC Bank-CD#31000286929; principal balance at date of death$11,482.06;accrued 11,483.48
interest$1.42
3 PNC Bank-CD#31300294330; principal balance at date of death$6,298.90;accrued interest 6,299.36
$0.46
4 PNC Bank-CD#31100356838; principal balance at date of death$10,242.09;accrued 10,243.27
interest$1.18
5 PNC Bank -Checking Account No.5140212729; principal balance at date of death 10,349.26
$10,349.21;accrued interest$0.05
6 PNC Bank -Savings Account No.5000739326; principal balance at date of death$74,915.55; 74,920.23
accrued interest$4.68
7 Personal Property-sold at private sale 3,000.00
8 CNA-reimbursement for long term care 3,240.00
9 Quantum Imaging-refund 36.00
10 State Farm -refund of premium 102.55
TOTAL(Also enter on Line 5, Recapitulation) 132,627.46
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
Oct. 4. 2013 10.41AM PN6'Bank - No. 6218 P.. 1
October 4,2013
James D Bogar Esq.
NE West Main St
Shiremanstown, PA 17011
RE: A Alfreda Hess
SSN:
DOD: 08-31-2013
Dear Mr. Bogar: .
In response to your request for Date of Death(DOD) balances for the customer noted above, our
records show the following:
Certificate of Deposit
Account#31000255728 Established: 03-14-2005
A ALFREDA HESS
DOD balance: $ 12,952.10 + 1.21 accrued interest
Interest paid 01-01-2013 thru.08-31-20135 17.23 YTD
Account#31000286929 Established:04-06-2006.
A ALFREDA HESS
DOD balance: $ 11,482.06 + 1.42 accrued interest
Interestpaid 01-01-2013 thru 08-31-2013 $29.77 YTD
Account#31300294330 Established: 06-14-2006
A ALFREDA HES S
DOD balance: $ 6,298.90 +0.46 accrued interest
Interest paid 0.1-01-2013 thru 08-31-2013 $ 8.35 YTD
Account#3 11003 5683 8 Established: 01-10-2011
A ALFREDA HESS
DOD balance: $ 10,242.09 + 1.18 accrued interest
Interest paid 01-01-2013 thru 08-31-2013 $ 13.62 YTD
Checking Account
Account#5140212729 . Established: 02-07-1990
A ALFREDA HESS
DOD balance: $ 10,34921 +0.05 accrued interest
Interest paid 01-01-2013 thru 08-31-2013 $0.78 YTD
Page 1 of 2
Oct. 4, 2013 10:41AV PNC Back No. 6218 Y 2
Savings Account
Account#5000739326 Established: 04-07-1997
A ALFREDA HESS
DOD balance: S 74,915.55 +4.68 accrued interest
Interest paid 01-01-2013 thru 08-31-2013 127.45 YTD
Please note that this office provides date of death balances for deposit accounts(IRAs,CDs,Checking and
Savings)_ We do not process and•financial transactions or provide statements. If you need assistance with
any of these items,please call 1-888-PNC-BANK(1-888-762-2265) or stop byyour local PNC Bank branch
office_
Sincerely,
National.Financial Services Center
PNC Bank,N.A.
Member FDIC
This message is intended for the use of the individual or entity to which it is addressed and nzay
contain infornzation that is privileged confidential and exemptftom disclosure under applicable law_
ff the reader of this message is not the intended recipient or the employee or agent responsible for.
delivering this message to the intended recipient, you are hereby notified that any dissemination,
distribution or copyitzg of this communications is strictly prohibited: If you have received this
communication in error,please notify me immediately by reply or by telephone at 800-762-1775 and
immediately destroy this faxed document.
Page 2 of 2
Rev-1510 EX+(08-09)
SCHEDULE G
pennsylvania INTER-VIVOS TRANSFERS AND
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hess,A.Alfreda 21-13-1014
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
NUMBER THE DA E OF TROANSFERSATTACH A THEIR RELATIONSHIP ED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1 ING -Annuity Contract No.SFUA005886. Although 39,755.33 39,755.33
the attached date of death letter indicates that Myron
Hess is the beneficiary of this account,the actual
beneficiaries of this account are James B.Walker and
John R.Walker, nephews of the Decedent. Myron
Hess died passed away on October 2,2000. The
enclosed letter from ING,same being dated April 17,
2001,subsequent to the death of Mr. Hess, indicates
that the beneficiaries of this account are James B.
Walker, Nephew,and John R.Walker, Nephew. James
B.Walker and John R.Walker each received a claim
packet from ING following the death of A.Alfreda
Hess.
1
TOTAL(Also enter on Line 7, Recapitulation) 39,755.33
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09)
November 6, 2013
JAMES D BOGAR
ATTORNEY AT LAW
ONE WEST MAIN ST
SHIREMANSTOWN PA 1,7011
ING USA Annuity and Life Insurance Company
Decedent: A Alfreda Hess
Contract Number: SFUA005886
Claim Code: 03010
Dear Mr. Bo-ar,
Thank you for your recent inquiry regarding the annuity contract listed above. Please find
the contract information below.
Death Benefit Value $39,755.33 as of 8/31/2013
Interest no interest accrued as of the date of death
Date of Issue 11/14/1994
Primary Beneficiary Myron Hess
If you Have questions regarding this information, please contact our Customer Contact
Center, available Monday—Thursday, 8:30 a.rn. to 6:30 p.m., Eastern Time, and Friday,
8:30 a.m. to 5:30 p.m., Eastern Time. Call 800-369-5303 and press 3 to identify yourself
as a beneficiary. When prompted, enter the five digit Claim Code above and press #.
Your call will be addressed by a claims specialist.
Sincerely,
Customer Service
ING
Annuities issued by INC USA Annuity and Life htsurance Company
1001bm
Page 1 of 1
MINOT SERVICE CENTER
April 17, 2001
A Alfreda Hess
927 Messiah Village
PO Box 2015
Mechanicsburg PA 17055
Policy Number: SFUA005886
Owner:. A Alfreda Hess
Dear Ms Hess,
We have received and processed your request to change beneficiary on your annuity policy to:
Primary Beneficiary:
James B Walker, Nephew
John R Walker,Nephew
Contingent Beneficiary:
none
The endorsed Annuity Service Request form is enclosed,please attach it to your policy for future
reference.
Thank you for allowing us the opportunity to be of service to you.
Northern Life is part of the ING Reliastar,family of companies and shares Reliastar's
commitment to providing clear,information so you can understand your financial choices and
make decisions. We hope you will contact us or your agent if you have any needs that you would
like to discuss.
Sincerely,
eresa Botkm
Customer Relations
Phone: 877-844-5050
e-mail: servicecenter @reliastar.com
cc: 307855....Ross David Metzler
P.O. Box 5050 Northern Life Insurance Company
Minot,ND 58702-5050 ReliaStar Life Insurance Company
1.877.884.5050
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX
RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Hess,A.Alfreda 21-13-1014
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT,
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 222.32
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
James B.Walker
Street Address 169 Lee Ann Court
City Enola State PA ZiD 17025
Year(s)Commission Paid 22,900.00
2. Attornev's Fees Bogar& Hipp Law Offices 17,850.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
RelationshiD of Claimant to Decedent
4. Probate Fees 523.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 11,320.48
See continuation schedule(s)attached
TOTAL(Also enter on line 9, Recapitulation) 52,816.30
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Hess,A.Alfreda 21-13-1014
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Myers Buhrig Funeral Home-balance of funeral bill 222.32
H-A 222.32
Other Administrative Costs
2 Alert Pharmacy 23.71
3 Holy Spirit Hospital-final bill 100.00
4 Messiah Lifeways-final nursing home bill 8,669.90
5 RESERVES:-Costs to conclude the administration of the estate, including preparation and 2,500.00
filing of final personal income tax returns,fiduciary income tax returns and miscellaneous
medical bills
6 Verizon 26.87
H-B7 11,320.48
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
p
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hess,A.Alfreda 21-13-1014
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSONS)RECEIVING PROPERTY DECEDENT (Words) ($$$)
0 of 's see
I� TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
See attached schedule
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)
SCHEDULE J
BENEFICIARIES
(Part I, Taxable Distributions)
ESTATE OF:
A.Alfreda Hess 08/31/2013
Item Name and Address of Person(s) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
1 David W.Allan Grandchild two and one-half
40 Feagles Road percent of rest,residue
Warwick, NY 10990 and remainder
2 Debra A. Downs Grandchild Two and one-half
1299 Shady Lane percent of rest, residue
Honesdale, PA 18431 and remainder
3 LeVay A.Terrano Stepchild Three percent of rest.
c/o David W.Allan residue and remainder
40 Feagles Road
Warwick, NY 10990
4 David A.Walker Nephew Twenty-two percent of
10 Gunpowder Road rest, residue and
Mechanicsburg, PA 17050 remainder
5 James B.Walker Nephew twenty-two percent of
169 Lee Ann Court rest, residue and
Enola, PA 17025 remainder
6 Jeffrey L.Walker Nephew Twenty-two percent of
1903 Wood Hill PI. rest, residue and
Jacksonville, FL 32256 remainder
7 John R.Walker Nephew twenty-two percent of
4146 Nantucket Drive rest,residue and
Mechanicsburg, PA' 17050 remainder
8 Richard E.Walker Brother Four percent of-rest,
660 State Street residue and remainder
Lemoyne, PA 17043
1
LAST WILL AND TESTAMENT
OF
A. ALFREDA HESS
I, A. ALFREDA HESS, of Mechanicsburg, Cumberland
County, Pennsylvania, make, publish and declare this as and for
my Last Will and Testament, hereby revoking all other Wills and.
Codicils heretofore made by me.
FIRST: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, as follows :
(A) Four percent (4%) thereof to my brother, RICHARD
E. WALKER, provided that should he predecease me, then in equal
shares, to my nephews, JAMES B. WALKER, JOHN R. WALKER, JEFFREY
L. WALKER and DAVID A. WALKER.
(B) Three percent (3%) thereof to my step-daughter,
LEVAY A. TERRANEO.
(C) Two and one-half percent (2 . 5%) thereof to my
step-grandson, DAVID W. ALLEN.
(D) Two and one-half percent (2 . 5%) thereof to my
step-granddaugther, DEBRA .A DOWNS .
(F) Twenty-two percent (22%) thereof to my nephew,
JAMES B. WALKER.
(G) Twenty-two percent (22%) thereof to my nephew,
JOHN R. WALKER.
(H) Twenty-two percent (22%) thereof to my nephew,
JEFFREY L. WALKER.
(I) Twenty-two percent (22%) thereof to my nephew,
DAVID A. WALKER.
SECOND: Should any of the individuals named in Clause
FIRST (B) through and including (I) , hereinabove, predecease me,
I give and bequeath said individual ' s share unto his or her issue
per stirpes by representation.
THIRD: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any -real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it .
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate. and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value .
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or ,in. other investments .
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws
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(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes .
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit .sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to .do so, and to exercise
any other rights which they may have under the plan, in whatever
mariner they consider advisable.
FOURTH: I direct that all inheritance, estate, trans-
fer, succession and death taxes, of any kind whatsoever, which
may be payable by reason of my death, whether or not with respect
to property passing under this Will, shall be paid out of the .
principal of my residuary estate.
FIFTH: I nominate and appoint my nephew, JAMES B.
WALKER, Executor of this, my Last• Wi.11 and Testament . In the
event of the death, resignation or inability to serve .for any
reason whatsoever of the said JAMES B. WALKER, I .nominate and
appoint my nephew, JOHN R. WALKER, Executor of this, my Last Will
and Testament . I direct that my Executor or Executors, as the
case may be, and their successors, shall not be required to post
security or a bond for the performance of their duties in any
jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my. Last Will and Testament, this i, day of
2007 .
(SEAL)
A. JALFREDW HESS
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Signed, sealed, published and declared by the above- .
named Testatrix as and for her Last Will and Testament in our
presence, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses'. '
Address
Address
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