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HomeMy WebLinkAbout05-14-14 C r --I REV-1500 FX(02't') ^^,, 1505610143 C►1, OFFICIAL USE ONLY PA Department of Revenue pennsylvania Bureau of Individual Taxes cewnaaxr>sa�rsw covntycaae year F7aNUm0ar PO BOX.280601 INHERITANCE TAX RETURN 2 1 14 00212 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Binh 03 01 2014 02 04 1919 Decedent's Last Name Suffix Decedent's First Name MI RICE EUGENE C (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 ® 1. Original Return ❑ 2. Supplemental Return ❑ 3.prior o dz 1 Return(Date of Death ❑ 4. Umiled Estate ❑ 4a.Futwe Interest Ce IXOnli e ❑ 5. Federal Estate Tax Rehm Required (date of death alter i2.1P.92) ® 6, Decedent Died Testate ❑ 7 Decedent Meintalmd a uving Trust 8. Total Number of Safe Deposit Boxes (ANbdr Copy of Will (ANSCh Copy of Trust) . ❑ 9. Litigation Proceeds Received ❑ 10.Spousal Poverty fit(Date f Death ❑ 11.(AUea,O3oo tax u under Sec.9113(A) bet�een CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number LISA MARIE COYNE ESQ 717 737 0464 REGISTER OF WILLS USErONLY "C7 First Line of Address 3901 MARKET STREET M -s z -_ L Second Line of Address �� -n City or Post Office State ZIP Code DA yILED ` ' CAMP &ILL PA 170114227 CorrespondenPS e-mail address: lisa@coyeandcoyne.com Under penalties of pedury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is We,correct and complete.Declaretion of preparer other than the personal representative is based on all Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE Steven C. Rice S/7 l q ADDRESS 48 Riverside Drive, Florham Park, NJ 07932 SI NA EOF PRERARER ER THAN REPRESENTATIVE DATE LISA MARIE COYNE Esq ADD Coyne&Coyne, P.C. 3901 Market Street amp Hill, PA 170114227 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: RICE, EUGENE C RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................... 2. 193 , 5 7 0 . 6 4 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 ) 31 , 0 5 2 . 96 p p rty(Schedule E ................ 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............. 7, 8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 224 , 623 . 60 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 36 , 2 5 7 . 17 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 2 30 . 00 11. Total Deductions(total Lines 9 and 10).................................................................. 11. 36 , 4 87 . 17 12 Net Value of Estate(Line 8 minus Line 1 1)............................................................. 12. 188 , 1 3 6 . 43 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. 188 , 13 6 . 4 3 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. - 16. Amount of Line 14 taxable at lineal rate X .045 188 , 136 . 43 16. 8 , 466 . 14 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. - 19. TAX DUE................................................................................................................... 19. 8 , 466 . 14 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. El Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21 - 14 - 00212 Decedent's Complete Address: DECEDENT'S NAME RICE, EUGENE C STREETADDRESS 1455 Maplewood Drive CITY STATE ZIP New Cumberland PA 17070 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 8,466.14 2. Credits/Payments A. Prior Payments B. Discount 423.31 Total Credits(A +B) (2) 423.31 3. Interest (3) 0.00 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) 8,042.83 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;.................................... ❑ 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?....................................................................................................................... ❑ 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?.............:...................................................................................... .................. ❑ ❑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 reiiurn 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.69116(a)(1.3)1. A sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,w ether y blood or adoption. REV-1503 EX.(6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF RICE, EUGENE C 21 - 14-00212 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 GNMA Fund Admiral Shares 10.62 193,570.64 Account#0536-88071866428 I I I TOTAL(Also enter on line 2, Recapitulation) 193,570.64 D D d Vanguard® MAR 3 0 2014 P.O. Box 2600 March 26, 2014 n Valley Forge, PA 19482-2600 By www.vanguard.com LISA MARIE COYNE COYNE & COYNE 3901 MARKET ST CAMP HILL PA 17011-4227 Re: Estate of Eugene C. Rice Dear Ms. Coyne: 1 am responding to the lette we received r e ting a valuation of Eugene C. Rice's Vanguard account as March 1, 2014. he information requested is included on the enclosed accoun If you have any questions, please contact me at 855422-4961, Ext. 29590. 1 will be pleased to assist you. You can reach me on business days from 10 a.m. to 6:30 p.m., Eastern time. Sincerely, Carol R. Burch Transition Associate Enclosure(s): *` Eugene C. Rice Individual Account Value Report 52624758 USPL U2ZD Page > 1.of 1 Vanguwd Eugene C Rice - - ReportRort03Y0'A•I2014 48 Riverside Dr Voyager Services:800-284-7245 Florham Park, NJ 07932-2417 Total report value: $193,586.71 (Total report value includes any accrued dividends.) 'r +.t^t +1 ndt&1rACCOwnt - '� )�•Accyued - ��'%"';� .3'r"`- j'Ssa�- �us'C •�C ,r-.-• Yx,'•�I r '?6'?.+ aka III DON p Openedl� ,c.zSiS a,es u� �Sharea ,ti �V�lue�r`G", u •_ �ivadends'� Prime Money Mkt Fund .0030-88071866428 u06/14/2M. 0.000 $1.00 $0.00 - $0.00 GIVMs�'.anv't•^esr � "� +�.,Ae807�Y866428 P's M:� •�''$0100�0''a.�.-$` �' GNMA Fund Admiral Shares 0536-88071866428 10/16/2013 18,226.991 $10.62 $193,570.64 $16.07 Jha � u .3' .Z`_'n E�Sr,X L x �":Y`rS.sTOta15 i' ir4u�aL` 1 5 , " .y J L t ' •r •'. ^ ,i EM„$893�'S70 64 S �'-$'16:07,. ..io- '�.t,-•1r_�. a ha "n L '� .i'�_ ;i`$. Doesn't include acerued dividends. As of the prior business date,02/28/2014,since the report date is a nonbusiness day. 1512252946 03/26/2014 13434:29 pennsylvania SCHEDULE E DEPARTMENT RN TAX REVENUE RETURN INHERITANCE TAX RET CASH,, BANK DEPOSITS AND MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF RICE, EUGENE C FILE NUMBER 21 - 14 -00212 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 OF NUMBER DESCRIPTION DEATH 1 PNC Checking Account 30,852.96 Account#xxxxxx0681 2 Misc. Personal Effects 200.00 TOTAL(Also enter on Line 5, Recapitulation) 31,052.96 Ma,r. 31, 2014 2: 04PM PNC Bank No. 3744 P. 1/1 PN C March 31.,,2014 Lisa Marie Coyne Esq. Coyne&Coyne PC 3901 Market St Camp Rill,PA I7011-4227 RE: Name: Eugene C Rice SSN: 172-01-5662 DOD; 03-01-2014 Dear. Ms. Coyne; In response to your request for Date of Death(DOD)balances for the-customer noted above, our records show the following; ' CheddngAccount ' Account#8052680681 Established: 09-10-2013 EUGENE RICE. , STEVEN RICE REP PAYEE DOD balance: $30,852.81 +0.15 accrued interest Interest paid 01-01-2014 thru 03-61-2014$ 0.48 YID Please note that this office provides date of death balances for deposit accounts(MM, CDs,Ched>dng and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items,please call 1-888-PNb=BANk.(1-888.762-2265)or stop by your local PNC Bankbranch ofrf= Sincerely, 'National Financial Services Center PN'C Bank,N.A. Member FDIC This message is intended for the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law. . If the reader of this message is not the intended recipient or the employee or agent responsibte far delivering this message to the intended recipient,you are hereby notified that any disseminatioir, distribution or copying of this communications is strictly prohibited. Ifyou have received this communication in error,please note me immediately by reply or by telephone at 800-762-1775 and immediately destroy thisfaxed document. Page I of 1 REV-1511 EX+)10 49) -yy pennsylvania 1 p SCHEMLEH w.1 'j�`' DEPARTMENT OF REVENUE FUWJ1ALWENMS ND 15rR RESIDENT DECEDENT RETURN MINISTRATW� INHERITANCE TAX FV.AII�1YN 1 rw FILE NUMBER ESTATE OF RICE, EUGENE C 21 - 14 -00212 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Meyers-Harner-- Funeral 12,002.00 2 Rolling Green Cemetery 3,150.00 3 Family Reception 410.00 B. ADMINISTRATIVE COSTS: t, Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attorney's Fees Coyne & Coyne, P.C. 5,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City Stale Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 138.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 400.00 7. Other Administrative Costs 1 Messiah Lifeways (Statement for January 2014) 8,950.60 TOTAL(Also enter on line 9, Recapitulation) 36,257.17 c Schedule H COMMONWEALTH OF PENNSYLVANIA Funeral INHERITANCE TAX RETURN Administrative Costs continued RESIDENT DECEDENT ESTATE OF RICE, EUGENE C FILE NUMBER 21 - 14 -00212 2 Holy Spirit Hospital 2,500.00 3 Patriot News- Legal Advertisement 139.40 4 Cumberland Law Journal 75.00 5 Postage 50.00 6 Estate Checks 25.00 7 Alert Pharmacy Services 68.76 8 Pennhaven 5.04 9 Capital Area Health Services 67.87 10 Tolls and Executor Mileage @ $.55/mile 275.00 11 Reserves 3,000.00 Page 2 of Schedule H pennsyovan REVENUE SCHEDULE wa INHERITANCE TAX RETURN DEBTS OF DECEDENT, MORTGAGE RESIDENT DECEDENT LIABILITIES & LIENS FILE NUMBER ESTATE OF RICE, EUGENE C 21 - 14-00212 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Medical Insurance 230.00 TOTAL(Also enter on Line 10, Recapitulation) 230.00 REV-1613 EX.(01.;0) Pennsylvania SCHEDULE J �i DEPARTMENT Of REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF RICE, EUGENE C FILE NUMBER 21 - 14-00212 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List TNstee(s) I, (TAXABLE DISTRIBUTIONS(include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Gregg A. Rice Son 1/4 of Residual 1455 Maplewood Drive Estate New Cumberland, PA 17070 2 Ronald E. Rice Son 1/4 of Residual 953 Via Esparto Estate Santa Barbara, CA 93110 3 Steven C. Rice Son 1/4 of Residual 48 Riverside Drive Estate Florham Park, NJ 07932 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 REV-1510 EX.(0i.10) 7i;-, pennsylvania 'ib! DEPARTMENT OF REVENUE SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES continued RESIDENT DECEDENT ESTATE OF RICE, EUGENE C FILE NUMBER 21 - 14-00212 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY DO Not List Tmstee(s) I, TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 4 Jeffrey C. Rice Son 1/4 of Residual 7487 Tangle Ridge Drive Estate Mechanicsville, VA 2311 I I I i I i I Page 2 of Schedule J REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA 0 No. 2014- 00212 PA No. 21- 14- 0212 Estate Of: EUGENECRICE Mlsl,Mdltlle,Lose Late Of: LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: WHEREAS, on the 7th day of March 2014 an instrument dated May 28th 2010 was admitted to probate as the last will of EUGENE C RICE Olst.Afddlo.[ ,ll late of LOWER ALLEN TOWNSHIP, CUMBERLAND County, who died on the 1st day of March 2014 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, LISA M. GRAYSON, ESQ. , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARYto: STEVEN C RICE who has duly qualified as EXECUTOR(RIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 7th day of March 2014. e e,o ill. ut "NOTE" ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) b LAST WILL AND TESTAMENT OF EUGENE C RICE °C D Cn r n N I, EUGENE C. RICE, a resident of and legally domiciled in Sun City Center, Hillsborough County, Florida, and a citizen of the United States, do hereby make, publish and declare this document to be my Last Will and Testament, hereby revoking all former Wills and Codicils made by me. ARTICLE I FAMILY e 1 am married to GLORIA C. RICE. I have four (4) children, each of whom is now living; namely, my sons, GREGG A. RICE, RONALD E. RICE, STEVEN C. RICE and JEFFREY C. RICE. ARTICLE II TANGIBLE PERSONAL PROPERTY I give all of my personal and household effects, clothing, jewelry, furniture, furnishings, tools and equipment, automobiles and any other items of tangible personal property in accordance with 'a written statement or list which I may prepare prior to my death. It shall be presumed that no written statement or list exists if none is found within thirty (30) days after appointment of my Personal Representative. Except as otherwise provided in any such written statement or list, I give all such tangible personal property to my wife, GLORIA C. RICE, or if she should not survive me by thirty (30) days, to such of my sons, GREGG A. RICE, RONALD E. RICE, STEVEN C. RICE and JEFFREY C. RICE (excluding more remote descendants), who survive me by thirty (30) days, to be divided approximately equally among them as they agree. Z4c ARTICLE III RESIDUE 1 give all of the residue of my estate, wherever situated, to my wife, GLORIA C. RICE, if she survives me by thirty (30) days. If my wife does not so survive me, I give all of the residue of my estate, in equal shares, to such of my sons, GREGG A. RICE, RONALD E. RICE, STEVEN C. RICE and JEFFREY C. RICE, who survive me by thirty (30) days; provided, however, if a child does not so survive me but leaves descendants who so survive me, I give the share such child would have received if such child had so survived me to such child's descendants who so survive me, per stirpes. For purposes of this ARTICLE III, RICHARD MARC JOHNSON, the stepson of my son, RONALD E. RICE, shall be considered as his descendant. 1 ARTICLE IV PERSONAL REPRESENTATIVE A. Appointment. I appoint my wife, GLORIA C. RICE, as Personal Representative of my estate and this Will. If for any reason my wife should fail or cease to serve as Personal Representative, I appoint my son, STEVEN C. RICE, as alternate 1 or successor Personal Representative. B. Powers. My Personal Representative shall be authorized to take any action deemed by my Personal Representative to be for the best interest of my estate without any limitations and without securing the authority or approval of any court and any and all decisions made and actions taken by my Personal Representative in good faith shall be binding and conclusive on all parties. This provision shall be given the widest possible construction and it shall, without limiting the generality thereof, include, in addition to those powers granted by law, the power to pay, settle or abandon all claims and obligations existing in favor of or against my estate, whether or not filed in court, or to permit assets which may secure obligations to remain subject to such obligations, whether or not such assets are assets of my estate; to borrow money; to lend money to any beneficiary of my estate; to pledge assets; to vote stock in person, by proxy or by participation in a voting trust; to participate in any reorganization, merger, refinancing or other transaction; to sell, convey, exchange or lease property, both real and personal, and grant options, easements and licenses therein, for such price and 2 1 upon such terms and credit as my Personal Representative may deem proper; to invest funds and retain any property in my estate without any limitation prescribed by law for investments by fiduciaries and regardless of any risk, nonproductivity or lack of diversification; to claim and collect any insurance proceeds and to obtain insurance coverages of any kind; to repair, alter or demolish any building or structure; to hold 1 property in nominee form; to allocate receipts and disbursements between income and principal, consistent with generally accepted fiduciary accounting principles; to make any and all tax elections or determinations as may be available, without any duty to make adjustments between beneficiaries whose interests may be increased, decreased, created or eliminated by such elections or determinations; to make any division, 1 allocation or distribution in cash or in kind or both without regard to income tax basis and to make non pro rata and non homogeneous distributions; to employ such agents, custodians, investment advisors or attorneys-in-fact or at law, as my Personal Representative deems advisable; to delegate any powers to any Co-Personal Representative; to deal with any organization in which my Personal Representative may 1 be employed or otherwise interested in; to select an ancillary fiduciary, attorney or agent to act with respect to property in any jurisdiction where it is impractical or inconvenient for my Personal Representative to act; to distribute assets directly to a minor, or to a person who is determined by my Personal Representative to be unable properly to manage his or her affairs, or to apply assets for the direct or indirect benefit of such a 1 person, or to distribute assets to a parent, guardian, custodian under a Uniform Gifts to Minors Act (and my Personal Representative is authorized to appoint such a custodian), or to any other person deemed suitable by my Personal Representative to be so applied; and my Personal Representative shall not be responsible for the application by such persons, and the certificates of my Personal Representative as to ' such 1 distributions or applications shall be the full and sufficient receipts therefor. C. Bond. No bond or other security shall be required of any Personal Representative wherever acting, the same being specifically waived. 1 ARTICLE V ADMINISTRATIVE PROVISIONS A. Expenses. My Personal Representative shall pay all funeral expenses; costs of administration, including ancillary, and including the reasonable fees and expenses of my Personal Representative and attorneys, which may be determined by reference to applicable state statute or published fee schedules in effect from time to time; costs of safeguarding and delivering devises; the expenses of my last illness; and other proper charges against my estate. 3 1 B. General Provisions. My Personal Representative may at any time distribute such assets or sums to any beneficiary of my estate, as advance distributions of principal or income, as my Personal Representative determines would be advantageous in the administration of my estate, or of benefit to such beneficiary. Wherever used in this Will, the singular shall include the plural and the plural the singular, and any gender shall include all genders, unless the context otherwise requires. The words "Personal Representative" shall include any Co-Personal © Representative and any successor Personal Representatives. The words 'child", "children", "son", "daughter', "descendant' or "descendants" shall include adopted persons. IN WITNESS WHEREOF, I have hereunto set my hand and seal, in the presence ® of the witnesses, this S+Uay of rA f) , 2010. (SEAL) f,-UGEJVE C. RICE D Widresses'Attestation mid Signatures This Will, consisting of four (4) typewritten pages, including this attestation clause, was by the above-named EUGENE C. RICE, signed, sealed, published and © declared as and to be his- Last Will and testament, in the presence 67 us, the undersigned, who, at his request and in his presence and in the presence of each other, have hereunto signed our names as attesting witnesses and .EUGENE C. RICE was at such time of sound mind and understood he was executing a Will. D _ l of Sun City Center, Florida. 6 Sun City Center, Florida. i 4 B Ac•knnwledgment of Tesuitorr STATE OF FLORIDA COUNTY OF HILLSBOROUGH B I, EUGENE C. RICE, declare to the officer taking my acknowledgment of this instrument, and to the subscribing witnesses, that I signed this instrument as my Will. B E GENE C RJCF_. Affidavits n/Subsoribin JVirnesses 1 We; the undersigned witnesses, having been sworn by the officer signing below, declare to that officer on our oaths that the Testator, EUGENE C. RICE, declared the instrument to be his Will and signed it in our presence and that we each signed the instrument as a witness in the presence of the Testator and in the presence of each other. L ITNE WITNESS Acknowledged and subscribed before me by the Testator, EUGENE C. RICE, 1 who is personally known to me or who has produced a driver license as identification, anA sworn to and subscribed before me by the witnesses, 4eX607- i 1 M d Ii P , who is personally known to me o who has produced a driver license as identification, and S G/S 4 A) h' 10 ;yl-!, who is personally known to me or who has produced driver license as identification, t and subscribed by me in the presence of the Testator and the subscribing witness.�';greQ r,,,; on the 49 day of , 2010, ppn.SOUigF�., •* PDD 9y2iG :Q a' � Notacy Public, State Florida Hof: :o; My Commission, Expires: %s99r': q :aoF .° r