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HomeMy WebLinkAbout05-06-14 _ . ,.... ,_,. <:, � �N ��..��.,:�-..,�,�.*��,�., .. . , .r _ �.�,,..�..,��,���..�.�..-.�,�.�..� ,.,..... J 15�56101,40 R�\/r��f�(� EX (02-11)(FI) 1/ l�/LJ PA Department of Reuenue Gounty Code Year File Number Bureau of Individuai Taxes ��HERITANCE TAX RETURN PO BOX 280601 2 1 1 3 � 9 0 5 Harrisbur ,PA 17128-0601 R�SIDENT DECE�ENT ENTER DECECIENT INFORMATION BELOW Sociai Security Number Date a#Death MMDDYYYY Date of Birth MMDDYYYY 0 8 0 6 2 0 b 3 0 3 1 7 Z 9 1 ? Decedent's Last Name Suffix DecedenYs First Name MI B I L L I N G S J lJ L I A E (If Appiicable)Enter Surviving Spouse's Informatian Below Spouse's Last Name Suffix Spouse's First Name M� Spouse's Sociai Securiry Number THIS RETURN MUS7 BE�ILED IN DUPLICATE WITH THE REGISTER C3F WILLS FILL IN APPROPRIATE OVAL3 BELOW � 1.Originai Return � 2.Suppiementai Return � 3.Remainder Retum(Date of Death Prior to 12-13-82) � 4.Limited Estate � 4a.Futu�e Intefest Compromise(date af � 5. Federal Estate Tax Return Required death after 12-12-82} �X 6.Decedent Died Testate ❑ 7.Decedent Maintained a living Trusk �' 8.Totai Numbe�of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.} � 9.Litigation Proceeds Received � 10.Spousal Paverty Credit(Date of Death � 11.Election to Tax unde�Sec.9113(A} Between 12-31-91 and 1-t-95} (Attach 5chedule O� CORRESPONDENT-THIS SECTION MUST BE COMPLETED.All GORRESPONDENCE ANO CONF{DENTIAL TAX INFOPoMA710N 5HOULd BE DIRECTED Tn: Name Daytime Telephone Number I V 0 V • 0 T T 0 I I I 7 1 7� 2 4 3 � 3�4 � � _ .. r�_c� REG'f�f�F WILLS L�ONI� p C93 -� � --�C S.� � � �y- f-' � 1"t'1 Flrst Line of Address r-� � t7'i � ;,,� C7 1, 0 E A S T H I G H S T R E E T "�= �' ��� `�' ° ;. -n v c� r� � - � -,� -n Second line of Address � � —rt � � � � � ca r' rr� ' �-- City or Post Office State ZIP Code ' ., , ,�_�TE FIIED� � Q C A R L I S L E P A ], 7 0 1 3 -- Gorrespondent's e-maii address: IO"I'TO ct MARTSONLAW COM Under penalties of pery'ury,I deGlare that I have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,cnriect and comp�ete.Deciaration of preparer other than the personal representative is based on ail i�formation of which preparer has any knowiedge, SIGNATURE OF PERSON ESP NSIBLE FOR F LING RETURN � T �,�V ,� :5 1 �C i , AD S P.0• 6dX 77 TRACYS LANDING 11D 20779 SIGNATURIF�O�ftE�O�HEI3.��AN REPRESENTATIVE � I�AT�� , ( � 1 '`� �X ti ADDRESS 1� EAST HIGH STREET CARLISLE PA Z7013 PLEASE USE ORIGINAL FORM ONLY Side 1 � 150561�y40 1505610140 � ``1� J 1505610140 REV-1500 EX (02-11)(FI) PA Department of Revenue eureau of individual Taxes �NHERITANCE TAX RETURN County Code Year Fiie Number PO BOX 280601 Harrisburu PA 17128-0601 RESIDENT DECEDENT 2 1 1 3 D 9 0 5 ENTER DECEDENT INFORMATION BEI.OW SOCial SeCUrity Numbef Date Of Death MMODYYYY Date Of Birth MMDOYYYY Name Suffix DecedenYs First Name M� B I L L I N G S J U L I A � (if Applicable)Enter Survtv(ng Spouse's Informatlon Below Spouse's Last Name Suffix Spouse's First Name M� Spouse's Sociai 5ecurity Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE i��^vIvTE� 'J� rJii..Lv^§ FILL IN APPROPRIATE OVAI.S BELOW Q 1.Originai Retum � 2.Supplemental Return � 3.Remainder Retum(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) QX 6.Decedent Died Testate � 7.Decedent Maintained a Living Trust 1 8.Total Number of Safe Deposit Boxes (Attach Copy of Wilq (Attach Copy of Trust.) [� 9.Litigation Praceeds Received � 10.Spousal Poverty Cred�(Date of Death � 11.Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O} CORRESPONDENT-THIS SECTWN MUST BE CdMPLETED.AI.L CORRESPONDENCE AND CONFIDENTIAI TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number I V 0 V . 0 T T 0 I I I 7 1 ? 2 4 3 3 3 4 ], _ ___.___ __ __--__ REGISTER OF WILLS USE ONLY First line of Address ' ' Z 0 E A S T H I G H S T R E E T Second Line of Address City or POSt Office State ZIP Code ; DATE FILED '� __----.___ _ . C :� R ± T c � r P A Z � � i. ? Correspondent's e-matl eddress: IOTTO(a�MARTSONLAW.COM Under penaities o!pery'ury,I declare that I have examined this retum,including accompanying schedules antl statements,and to the best of my knowiedge and belief, it is We.oorrect arxl complete.DeclaraUOn of preparer other than the personal represeniative Is based on all infortnation of which preparer has any knowiedge. SiGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS P.O. BOX 77 TRACYS LANDING MD 20779 SIGNATU Q�RE��,Ft OTNE.$ZFiAN REPRESENTATIVE DATE 1tS�b�,� � ADDRESS `� 10 EAST HIGH STREET CARLISLE PA 17U],3 PLEASE USE ORIGINAL FORM ONI.Y Side 1 � 15�5610140 1505610140 J Continuation of REV-1500 Inheritance Tax Return Resident Decedent JULIA E.BILLINGS 21 13 0905 OeoedenYs Name Page 6 File Number Correspondents Name Daytime Telephone Number I V O V . O T T O I I I 7 1 7 2 4 3 3 3 4 1 First line of address 1 0 E A S T H I G H S T R E E T Second line of address City or Post Office State ZIP Code C A R L I S L E P A 1 7 0 1 3 CorrespondenYs e-mail address:IOTTO(a�MARTSONI.AW.COM _ Under penalGes of perj�ry,I that I have examined this red�m,indading aocompa�ing sdiedules am!statemertis,and to fhe best of my knowledge and belief, it's bue,oome�t and . rat�On of prepar�other than the perso resen ' �based on ap irtfom�tion oi wh&�preparer has am knowledge. StGNATURE OF PE ON RE 0 SIBLE FIL G RETURN DATE ADDRESS 1219 HOUSE H LOIJ ROAD R YVILLE VA 22740 � 1505610240 REV-1500 EX(FI) DecedenYs Social Security Number �ecedenrsName: JULIA E - BILLINGS RECAPITULATION � . � � 1. Real Estate(Schedule A) �• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds(Schedule B) 2. 1 3 4 � 3 � . � 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. ' 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. ' 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 3 3 1 1 9 . 5 3 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. � • � � 7. Inter-Vivos Transfers&Miscellaneous Non-P�obate Property � . � � (Schedule G) � Separate Billing Requested . . . . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . 1 6 7 1 4 9 . 6 1 . . . . . . . . . . . . . . . . 8. 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 1 7 8 � 3 . 6 1 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 1 � 1 5 6 . 7 5 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 2 7 9 6 � . 3 6 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12• 1 3 9 1 8 9 . 2 5 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . �3� • 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 1 3 9 1 8 9 . 2 5 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X•0 _ � . � 0 15. � . � 0 16. Amount of Line 14 taxable � . � � at lineal rate X.045 • 16• 17. Amount of Line 14 taxable � � � 0 �� 0 . 0 � at sibling rate X.12 18. Amount of Line 14 taxable ], 3 9 1 8 9 . 2 5 �g. 2 0 8 7 8 . 3 9 at collateral rate X.15 19. TAX DUE 2 � 8 7 8 • 3 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 � 1505610240 1505610240 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 2i t3 0905 DECEDENT'S NAME JULIA E.BILLINGS _ _ ___ STREET ADDRESS 86 PLUM TREE CIRCLE _ _ _.___ CITY STATE ' IZ P NE W V ILLE PA 17241 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 20 878.39 , 2. CreditslPayments A.Prior Payments 17,500.00 B.Discount 921.03 Total Credits(A+B) (2) 18,421.03 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. if Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 2,457.36 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 ..................................................................................................... ❑ X❑ d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0 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? ......... ❑ 0 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑ ❑X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse 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 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. REV-1503 EX+(5-12) pennsylvania SCHEDULE B DEPARTMENTOFREVENUE STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER JULIA E.BILLINGS 21 13 0905 All property jointiy owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Vanguard Investments Account No.09858592871 111,814.08 See attached. 2. PuMam Investments Account No. 11-12540417 22,216.00 See attached. TOTAL(Also enter on Line 2,Recapitulation) $ 134,030.08 If more space is needed, insert additional sheets of the same size REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCETAXRETURN pERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JULIA E.BILLINGS 21 13 0905 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. F&M Trust checking account no. 3299341 8,513.61 See attached. 2. 1968 Steinway mode145 studio upright piano 6,650.00 See attached appraisal. 3. Cordier Antiques&Appraisals-proceeds from sale of personal properiy(including vehicle) 14,437.34 4. Lark Mason Associates-proceeds from sale of personal property 1,390.00 5. Personal property retained by family-appraised value 890.00 6. Coins at face value 71.00 7. Newspaper-refund 27.14 8. Consumer Reports-On Heath refund 6.00 9. Kuhn Communications,Inc. -cable refund 6.61 10. AAA- refund 26.33 11. Adams County Electric Co-op- patronage refunds 774.03 12. Express Scripts-refund 20.00 13. Newsletter- subscripton refund 10.66 14. State Farm-refund of vehicle insurance 230.31 15. ECM Insurance-premium refund on personal property insurance 26.00 16. Millennium Pharmacy Systems-refund 8.00 TOTAL(Also enter on Line 5,Recapitulation) $ 33,119.53 If more space is needed, use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent JULIA E. BILLINGS 21 13 0905 DecedenYs Name Page 1 File Number Schedule E-Cash, Bank Deposits, & Misc. Personal Property ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 17. Miscellaneous cash deposit 32.50 SUBTOTAL SCHEDULE E 32.50 GRAND TOTAL SCHEDULE E $ 33,119.53 REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER JULIA E.BILLINGS 21 13 0905 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 200.00 1. St.John's Episcopal Church-honorarium 2. Auer Cremation 70.00 3. Green Ridge Memorial Chapel,honorarium 200.00 g. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Jennifer B.Walge 4,000.00 StreetAddress P•O.Box 77 �;�y Tracys Landing State MD Z�p 20779 Year(s)Commission Paid: 2014 2 Attomey Fees: Martson Law Offices 8,436.00 3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State Z�P Rela6onship of Claimant to Decedent 4. Probate Fees: Register of Wills, Cumberland County 308.50 5 Accountant Fees: g, Tax Retum Preparer Fees: 7. Certified mail 6.11 g, State Farm Insurance-vehicle insurance 321.22 9. Paul W.McMillin,RPT-piano appraisal 84.80 10. PPL Electric Utilities-until property vacated 126.98 11. Register of Wills,Cumberland County-additional probate 50.00 TOTAL(Also enter on Line 9,Recapitulation) $ 17,803.61 If more space is needed,use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent JULIA E. BILLINGS 21 13 0905 DecedenYs Name Page 2 File Number Schedule H -Funeral Expenses&Administrative Costs-61 ITEM NUMBER DESCRIPTION AMOUNT B. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s)of Personal Representa6ve(s) John A. Grundberg 4,000.00 StreetAddress 1219 House Hollow Road ���y Sperryville State VA ZIP 22740 Year(s)Commission Paid: 2014 SUBTOTAL SCHEDULE H-B1 4,000.00 REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENTOFREVENUE DEBTS OF DECEDENT� INHERITANCETAXRETURN MORTGAGE LIABILITIES& LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER JULIA E.BILLINGS 21 13 0905 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical ezpenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Outstanding checks on F&M Bank checking account no. 0003299341 as of date of death 3,373.59 2. Carlisle Medical Group,Inc.-account payable 54.98 3. Philhaven-account payable 8.36 4. Green Ridge Village-account payable 6,343.80 5. Bank of America credit card-acount payable 40.00 6. Cumberland Goodwill Fire&Rescue-account payable 10135 7. Quantum Imaging&Therapeutic Associates-account payable 4•78 8. PPL Electric-account payable 55.02 9. Graham Medical Clinic-account payable 6.08 ]0. Carlisle Digestive Disease Associates-account payable 5.29 11. Blue Mountain Anesthesia Associates-account payable 5.55 12. Pinnacle Health Cardiovascular-account payable 13.66 13. Hospitalists of Central Pennsylvania-account payable 32•7g 14. Millennium Pharmacy-account payable g•�1 15. Deborah W.Piper,tax collector-2013 personal taxes 9.80 TOTAL(Also enter on Line 10,Recapitulation) $ 10,156.75 If more space is needed, insert additional sheets of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent JULIA E. BILLINGS 21 13 0905 DecedenYs Name Page 3 File Number Schedule I -Debts of Decedent, Mortgage Liabilities,8� Liens ITEM NUMBER DESCRIPTION AMOUNT 16. U.S.Treasury-2413 personal income taxes 93.00 SUBTOTAL SCHEDULE I 93.00 GRAND TOTAL SCHEDULE I $ 10,156.75 REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: ESTATE OF: JULIA E.BILLINGS 21 13 0905 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] Collateral 23,198.21 1. Sibyl A.Grundberg 1/6 of residue 52 Warham Road London N41 ST England 23,198.21 2. John Andrew Grundberg Collateral 1219 House Hollow Road 1/6 of residue Sperryville,VA 22740 23,198.21 3. Carl Grundberg Collateral 2320 Parker Street,Apt.A 1/6 of residue Berkeley,CA 94704 23,198.21 4. George C.Billings Collateral 1/6 ofresidue 707 Olde Central Way Mt.Pleasant,SC 29466 23,198.21 5. Jennifer B.Walge Collateral 1/6 of residue P.O.Box 77 Tracys Landing,MD 20779 23,198.20 6. Michael J.Billings Collateral 9 North Summit Avenue 1/6 of residue Chatham,NJ 07928 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. F.�FILES\Estate Pianning\1065:\10654.I.wi11.?007 LAST WILL AND TESTAMENT I, JULIA E. BILLINGS, also known as JULIA B. CROTHERS, of 86 Plum Tree Circle,Green Ridge Village,Newville, Cumberland County,Pennsylvania,being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my legally enforceable debts,funeral expenses,testamentary expenses and all inheritance taxes(whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executors shall have no duty or obligation to obtain reimbursement for any such tax so paid. 2. I request that upon my death,my body be cremated and my ashes spread in the Memorial Garden at Green Ridge Village,Newville,Pennsylvania,and said expenses associated with this request shall be paid from my Estate. 3. I give all geneological information and documents for and relating to my late husband, Rev. James M. Crothers, and his family which I possess at my death unto HELEN M. CROTHERS. � . 4. I direct that all of my tangible personal property shall be distributed by my sister-in-law, HELEN R. BILLINGS, and my nephew and his�wife, JOHN ANDREW GRUNDGERG and MERRY FORESTA,or the survivor of them,unto those people whom I have designated to them by a separate list or otherwise prior to my death or,if no such designation has been made by me prior to my death, such distributions shall be made in their absolute discretion. 5. I give, devise and bequeath all the rest, residue and remainder of my estate, in equal „ � ���� [Initials] Page 1 of 5 Pages shares, unto my nieces and nephews, to wit: SIBYL A. GRUNDBERG, JOHN ANDREW GRUNDBERG,CARL GRUNDBERG,GEORGE C.BILLINGS,JENNIFER B.WALGE and MICHAEL J. BILLINGS. In the event any of my said nieces or nephews shall predecease or fail to survive me,then his or her share shall pass to his or her issue,per stirpes. In the event any of my said nieces and nephews shall predecease or fail to survive me and not leave issue surviving, then said deceased niece or nephew's share shall be distributed equally to the remaining nieces or nephews living at my death. 6. I nominate, constitute and appoint my brother, JOHN K. BILLINGS, my niece, JENNIFER B. WALGE, and my nephew, JOHN ANDREW GRLJNDBERG, as co-Executors of my estate. In the event any of the foregoing are unwilling or unable to so act,then the other(s) shall serve as the Executor(s) of my estate. 7. I direct that the share of any minor beneficiary under the age of twenty-one (21) years shall be held, IN TRUST, however,by my niece, JENNIFER B. WALGE, as Trustee, to hold said share for the benefit of each such minor beneficiary under the age of twenty-one(21)years, upon the following terms and conditions: A. To pay the income and so much of the principal as may, in the sole discretion of my Trustee,be necessary for the maintenance,support,medical expenses and education of such minor beneficiary. ' B. In the sole discretion of the Trustee, amount to be paid for the benefit of such minor beneficiary shall be determined from time to time by the needs of such beneficiary, and the amounts and times of said payments shall be determined by such needs. The said payments may be made by my Trustee, in the sole opinion and discretion of my Trustee, directly to such minor beneficiary in a separate account for the minor, or may be made by my said Trustee directly to the person having the custody and care of any of such minor beneficiary, or may be made by my said Trustee directly to any institution entitled to such payment by reason of services rendered or to be rendered to such minor beneficiary. ()�v_�, � ,:[Initials] Page 2 of 5 Pages C. To pay the beneficiary's share of the accumulated income and principal then remaining in the trust to such minor beneficiary,upon such minor beneficiary's attaining the age of twenty-one (21) years. D. Any and all payment or payments of any sum or sums,whether in cash or in kind, and whether for principal or income,payable to said minor beneficiaries,shall be made or herein provided,and shall be free from anticipation,alienation,assignment,attachment and pledge,and free from control by the creditors of any such beneficiary. All shares of principal and income herein given shall be ftee from anticipation,assignment,pledge or obligation of any beneficiary, and shall not be subject to any execution or attachment by creditors. E. In the event of the renunciation, death, resignation, or inability to act as Trustee for any reason whatsoever by the said JENNIFER B. WALGE, I nominate, constitute and appoint my nephew, MICHAEL J. BILLINGS, as successor Trustee under the terms and conditions of this Item 7. 8. I direct that my Executors and Trustee shall not be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 9. I authorize and empower my Executors and Trustee,in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell,lease,pledge,mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable;to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executors and Trustee consider desirable ,��'— [Initials] Page 3 of 5 Pages and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition,I direct that my Executors shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this �l'�day of ,02 d��y !����. � d���(<-,,, � �, I,�� � r""f��SEAL) . ,i� Julia E. Billir� �s, a/k/a- ulia B. Crothers SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us,who at her request,have hereunto subscribed our names as wimesses thereto,in the presence of the said Testatrix and of each other. G f Page 4 of 5 Pages COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) �' ��� We, Julia E. Billings a/k/a Julia B. Crothers, Ivo V. Otto III, and`, �,a,,. , the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. �� � � �� . n.G� (� ( � l�,'���,c.ti.i_- , c �c a �fin.-C{.t�_ /.�. �-�L��"..�-Z-4_ / Julia E. Br' lin s a/�fa Julia B. Crother S s, Testatrix - ���,� �5 Witness , /, v� rtness 5ubscribed, sworn to and acknowledged before tne by Julia E. Billings a/k/a Julia B. Crothers, Testatrix, and subscribed and sworn to before me by Ivo V. Otto III and ���� ��c� c the witn /J7�- �:c.w�-� , �sses, thiso2 1ay�f ��, 2007. `�-�` C-C"�,o�' Notary Public COMRIONWEALTH(3F PEtiNSY"LV?.NIA NOTARIAL SEAL Victoria L.Otto,Notary Public Carlisle Borough,Cumberiand�'ounty My commission expires Deczmh,�r 7Q.?�(f Page 5 of 5 Pages Page > 1 of 1 4' � v�,��d� .„ r fi � .aP r �S�°5 �'as�'"�"'':�'�"P�a�' � ��tt Julia E.Billin s ���������� s' , a�� ,, x���" .�,����i -�� 9 �:, ���., �_� ���.� C/O Jennifer B Waige Voyager Services:800-284-7245 PO Box 77 Tracys Landing, MD 20779-0077 Total report value: $111,814.08 -----_-------- -- ----------------- ---- (Total report value includes any accrued dividends.) �1 Pr � � �. .�1��',�� ���� �,,,���.'w`,�A��1 � � ��r } � �� � ���'� ��'*�h'�'��''�«`�' a,�� 3 ��-�.���,�t�,. :'�. 1 �� fC�„ � „��,-s°'�4z' .e ..R f��r� ,'k��.�. �"a ��""r ::�� s��,?�s�a'��"�c�� ..r ,��` t��,�'�3s"���" �._ : �: �3��'��i0a�,�i`��:��."«.� .;' iS€.°M �� . �:'. ma�B":��� .. _ ; -,. ._ ..,. , �..� _ . ._ .. .. �. , ._.. Name Fund&Account Date Price Per Accrued Number Opened Shares Share Value" Dividends Total Bond Mkt Index Adm � 0584-09858592871 i 11/24/2010; 2,873.563 $10.65; $30,603.45 $12.57 High-Yield Corp Fund Adm 0529-09858592871 12/06/2011 I 8,945.103 $5.97' $53,402.26 $51.02 High-Yield Corp Fund Inv 0029-09858592871 i 06/19/1997� 0.000 $5.97 j $0.00 $0.00 Prime Money Mkt Fund 0030-09858592871 05/14/2001 6,077.680 $1.00 I $6,077.68 $0.01 REIT Index Fund Adm 5123-09858592871 11/24/2010� 223.257 $97.051 $21,667.09 - ------ ------------. _____.__— Totals 5111,750.48 563.60 'Doesn't include accrued dividends. 0000037553 09/23/2013 13:45:55 �c�`. � , ��.-'�rc-� I Putnam Investor Services Post Office Box 8383 pi � Putnam Boston,MA 02266-8383 1 N V E S T M E N T S www.putnam.com September 26, 2oi3 MELISSA A SCHOLLY ESTATES PARALEGAL MARTSON LAW OFFICES io E HIGH ST CARLISLE PA i�oi3 Account No.: ii-i254o4i� Reference No.: 00649068 Registration: Julia E Billings Dear Ms. Scholly: Thank you for your correspondence regarding the above-referenced account of the late Julia E. Billings. The following table provides the account balance information requested as of August 6, 2oi3: Putnam Fiund Account Share Share Market Name AecountNumber Balance Price Value Putna� High Yield Trust-A/ 2,'794•4660 $7.95 $22,2i6.00 11-12 O 1'] A dividend in the amount of$iii.�8 was paid to the account with a trade date of September 23, 2oi3. Subsequently,all shares were transferred to a new estate account number ii-551350662 on September 23, 2oi3. The new estate account number ii- 55135o662 maintains a residual share balance in the amount of i4.o600 shares; $111.�8 as of September 25, 2oi3. We hope that this information is helpful to you. To assist you with future inquiries regarding this letter, please provide the reference number shown above when calling or sending written correspondence. Should you have any questions, please call us toll-free at i-800-225-158i between the hours of 8:0o a.m. and 8:0o p.m., Eastern Time, Monday through Friday. One of our customer service representatives will be pleased to assist you. Sincerely, Putnam Investor Services ��� -�, � -��e�-� �, Paul W. McMillin, RPT ' 5 Jane Ln. Carlisle, PA 17013 717-245-0996 paul@t.ime2tune.com - time2tune.com INVOICE NAME .��nn:F�r wA�� ADDRESS 8� ��UM T�-�' G`r �Ve�v�tr�- DATE Cf! �Z. 7�r.3 AMOUNT DESCRIP710N / q 1 r n. . �' 6� "�.' � �`�i!�i 4 h v� J r�CI c.S I�lI�ur Q� l��i�(���'�',o u�t-r�S 1�. ,�f�,�: i � � �,f`t$�q)tS�7 �G�tv�'Y - [�lO�ll's�?t4:- �t((� �(T �7�(�t� tGl1<'�.J� . .,/ A�/ �)q)� ) �L� G'/"�N.G r�5 �/7 ,Jf�c7GCl�Pf iD C."�[°ebZ! 19 ��'" �70-i::�f G a� lli� �c�'ti� `�Jr!�? �=�e'��1 f t.l f'.��r es- '�vy is�lf �'�-Ld t�— � c.l t.t..ytG:q fs- ,. 9c���v� { L��/ �"`��:� G<��t.�t'f 1 o uj cJ As an added seruice to you tFie foC�Owir�g areas��'-f w�� s��� �� ���' 4;��C,' �G � of your piano we�e inspected.• �°�l y tops and bushings ammer wear 3 l�ction parts 4 Action adj ustments �,�'i 3"�-Iumidity control 6 Peda1 adjustment 7 Case and bench liardware 8 Strings and tuning pins 9 Soundboard and bridges A checkmarkindicates an area of concern o�sco�NTs �lease asf,for acfditionaCinf07T12Qt1011 SUBTOTAL ��' � �"��' G�P �L% !. Charges are payable on completion unless previously agreed 6%SALES TAX `� +^��r.,,._-.-. ! Please make your check payable to Pauf McMiliin TOTAI ' ��� '�^° � ������ ��� F rt �e�, 3 � . , 08/28/2613 14:17 7172613684 F M TRUST PAGE 03/03 �m a � ^ �' � m �� m � ;,rl ?, � � �° � m � x � z o �, N m b � � d� n y N O w � � M W � �C � m � � � � � � m� � Y �3 = s � �Q A m Qf� m t�/1 �� � " z � � n- � A � � er,� a� .+ m w� am � ��- 0 ' 2 m a � .. '��a -1 w��� a am ro � °�$ � �y � s�, m m•S rn m� � �� S' � � W N � a � A t O .�. � ? �' S A P �C�• E � ��,,� I