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Home My WebLink About05-22-14 � � � 1505611185 REV-1500 EX(02-11)(FI) � OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number � Bureau of Individual Taxes Po sox zsoso� INHERITANCE TAX RETURN 21 14 0128 ,�„�, Harrisbur9, PA 1 7 1 28-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW � Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY �. 01232014 04211923 � DecedenYs Last Name Suffix DecedenYs First Name MI � KEARNS JUNE F (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 BOXES BELOW � � 1. Qriginal Return � 2. Supplemental Return � 3. Remainder Return(Date of Death Prior to 12-13-82) � ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of � 5. Federal Estate Tax Return Required � death after 12-12-82) � 6. Decedent Died Testate � 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) � 9. �itigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A) � Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SH��4p.BE DIRECTL�TO: "� Name Daytime Tele hone Nu r`; �' `, P _.,�- � TIMOTHY C WAGGONER, CPA 717—`��-1222�- � ;o� � �. , �, _�. 4 '�* F�QIS�TERQ7F WILLS USE 01+1�1�7 � ".�'"J ys f N � ._ ; S''�l al� °__ _ �-' � � .,.3 �� t:.f� : �•y,, cx'7 First Line of Address �- .' _,� � WAGGONER FRUTIGER DAUB �� „7 ��' � ��f �--, � -,� ..�. c-� � c,� '� Second Line of Address . � � �-�- Q tn � �- 5006 E TRINDLE RD �' � � City or Post Office State ZIP Code DATE FILED � MECHANICSBURG PA 17050 �. correspondent's e-mail address: T W A G G 0 N E R a W F D C P A • C 0 M � Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete. Declaration of preparer other than the personal re sentative is based on ail information oiwhich preparer has any knowiedge. � SI TURE OF P O PONSIBLE FOR FILING RETURN D TE � � y? La"�/ "*� A S � SIG E OF RER OTHER THAN REPRESENTATIVE ,,� D 1'E ,., ,.�—�" � /�� C7�� ADDRESS � 5006 E TRI E RD MECHANICSBURG, PA 17050 PLEASE USE ORIGINAL FORM ONLY ,.. �r � Side 1 � � 1505611185 OM46473.000 1505611185 � � �� 1W . . . . . . . . . .. . .._.. __.___ .__._. ._. ... .. . � ar Estate of June F. Kearns 184-14-6753 '"' Executors (Page 1) � Name James D. Kearns � Address 122 Wheatland Road � � Lewisberry, PA 17339- Tax ID 184-38-2429 � Name Scott R. Kearns �w � Address 2180 Cedar Lane ,,� Enola, PA 17025- Tax ID �rr � �rr ,�,. rill � �W +e� � � � � � � A� � � � � � � � � � � ..w � � � � 1505611285 � � REV-1500 EX(FI) DecedenYs Sociai Security Number �' oecedenesName: KEARNS NE F 1� RECAPITULATION ^ � 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . � 0 • �� 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . z � • �� w 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C), , , , , g 0• 0� � 4. Mortgages and Notes Receivable(Schedule D) , . . . . . . . . . . . . . . . . 4. 0 • �� " 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5, 191,2 2 3 • �� 6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , 6. � • �� 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested . . . . �. 21,3 8 6 • �0 i�11 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8 212,6 0 9 • 0 0 �,.. 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 15,3 51 • �� 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , , , , �0 3,6 2 9 • �� .,i 11. Total Deductions(total Lines 9 and 10), . >>. 18,9 8 0 • �� . . . . . . . . . . . . . . . . . . . 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , �2. 19 3,6 2 9 • �� "" 13. Charitable and Governmentai Bequests/Sec 9113 Trusts for which � an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , �g, 2 i O O O • �0 � 14. Net Vaiue Subject to Tax(Line 12 minus Line 13) , . . _ . . , , , �4. 191,6 2 9 • �� TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES � 15. Amount of Line 14 taxable at the spousal tax rate,or ,r.,,, transfers under Sec.9116 (a)(1.2)X.O� 0 • �� 15. � • �� 16. Amount of Line 14 taxable at�inea�ratex.o.� 186,630 • 00 �s. 8,398 • 00 '�* 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 ��. D . 0 0 � 18. Amount of Line 14 taxable at collateral rate X.15 5,0 0 0 • 0� �s. 7 5 0 • 0 0 � � 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 9,14 8 • �� 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ � � � �WI� � ,� Side 2 .�, � 1505611285 1505611285 � OM4648 3.000 � REV-1508 EX+(08-12) � pennsylvania SCHEDULE E ,� DEPARTMENTOFREVENUE CASH, BANK DEPOSITS 8 MISC. RESIDENTDECE ENTTURN PERSONAL PROPERTY � ESTATE OF: FILE NUMBER: ... June F. Kearns 21 14 0128 Include the proceeds of litigation and the date the proceeds were received by the estate. �y All propert 'ointl owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE ... NUMBER DESCRIPTION OF DEATH �rr 1. Belco CCU - Checking 0040 Account 028220 14,361 � «�. 2 Belco CCU - Diamond NIlr! 0061 Account 028220 173,281 � 3 Belco CCU - NIl�! 0060 �"'' Account 028220 563 � 4 Belco CCU - Savings 001 a�. Account 028220 294 � 5 Household and personal property bequeathed to decedent's �,r two sons in equal shares 500 ,�, 6 Bethany Village Refund 1,894 � 7 PA Dept of Revenue '" 2013 tax refund PA-40 328 �,r 8 Verizon - United Health Care �• Refund 2 ar � � �. � �. �er �,. �r .e„ �r � �r �.. �r TOTAL(Also enter on line 5,Recapitulation) S 191,223 A... 2wasAD 2.000 If more space is needed,use additional sheets of paper of the same size. � � � REV-1510EX+(08-09) SCHEDULE G pennsylvania ,,� DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC.NON-PROBATE PROPERTY RESIDENT DECEDENT ! ESTATE OF FILE NUMBER „� June F. Kearns 21 14 0128 �r 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. DESCRIP110N OF PRpPERTY ITEM INCILOETfW+MEOFTFE7RAN5FEREE,TFEIRRELATIONSHIPTODECEDEMAND DATEOFDEATH %OFDECD�S �CLUSION TAXABLE ' NUMBE TFEattEOPTtWSFER.ATfACHACAPYOFTHEDEEDFORREALESTATE. VALUEOFASSET INTEREST IFAPPLICABLE VAWE ,i„r �• 651.815 Shares Putman Voyager Fd A �+ Account 0066825530 Account liguidated on date of � death. Proceeds deposited into ,,,, decedent's checking account. Valued per attached statement 20,578 100.0000 0 20,578 � 2 8.808 Shares � Putman U S Govt Income Tr A ,�r, Account 0066825530 Account liquidated on date of �- death. Proceeds deposited into decedent's checking account. "`� Valued per attached statement 118 100.0000 0 118 .. 3 Prudential Annuity �+ Customer ID A02408039 690 100.0000 0 690 Valued per attached letter �. �r �.. �r �. �r � �rr � �r #. rrr +. �I � �� TOTAL(Also enter on line 7,Recapitulation)$ 21 386 ,+ If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 �lil � REV-1511 EX+(08-13) pennsylvania SCHEDULE H � DEPPRTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS a� RESIDENTDECEDENT ESTATE OF FILE NUMBER "� June F. Kearns 21 14 0128 �* DecedenYs debts must be reported on Schedule I. arl ITEM NUMBER DESCRIPTION AMOUNT � A. FUNERHL EXPENSES: �. Parthemore Funeral 9,654 � �. 2 Rolling Green Memorial 1,495 �r n.. � ... B. ADMINISTRATIVE COSTS: � 1. Personal Representative Commissions: � Name(s)of Personal Representative(s) � Street Address � City State ZIP Year(s)Commission Paid: � ..�, 2. Attorney Fees: �r1 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation.) �. Claimant ;�r Street Address "" City State ZIP '� Relationship of Claimant to Decedent """' 4. Probate Fees: .� 5. Accountant Fees: 3,500 � 6. Tax Return Preparer Fees: � 7. �.. 1 Belco CCU - Savings 0001 +�+ Service fee 2 � � `"' Total from continuation schedules . . . . . . . . . 700 :�r �. � 70TA1(Also enter on Line 9,Recapitulation) $ 15 351 ""'"swasa,�z.000 If more space is needed, use additional sheets of paper of the same size. +�r � � � Estate of: June F. Kearns 21 14 0128 �rr Schedule H Part 7 (Page 2) � srr �"" 2 United States Treasury � Reserve for 2014 estimated tax liability 700 � �r � r � �r � �r ... �rr �,. � �. �r � � +.. �M � � +�w � � ! � � �w � �w r Total (Carry forward to main schedule) 700 .. REV•1512 EX+(12-12) � pennsylvania SCHEDULE I � DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT � ESTATE OF FILE NUMBER .•. June F. Kearns 21 14 0128 � Report debts incurred by the decedent prior to death that remained unpaid at the date of death,includfng unreimbursed medical expenses. ITEM VALUE AT DATE �+ NUMBER DESCRIPTION OF DEATH � �• Omni Care K of P Prescriptions 168 �, 2 East Pennsboro Ambulance � Ambulance services 1/9/2014 35 .�, 3 East Pennsboro Ambulance �• Ambulance services 1/22/2014 92 �" 4 United States Treasury �,,, Balance due for 2013 1040 1,571 �.. 5 Omni Care K of P Prescription drugs 69 �rr � 6 Bethany Village at Home Services from Jan 1 to Jan 16, 2014 602 � 7 Flagship Rehab �" Services 10/14/13 to 10/31/13 1�2 �r 8 Community Life Team ,�, Ambulance 1/12/13 �21 � 9 West Shore EMS �, Ambulance service 199 � � �r � � � � � ar �.. _� ,.. � TOTAL(Also enter on Line 10,Recapitulation) S 3 629 �2W46AH 2.000 If more space is needed, insert additional sheets of the same size. ��II ... REV-1513EX+(01-10) SCHEDULE J "� pennsylvania DEPARIAAENTOF REVENUE BENEFICIARIES "~" INHERITANCE TAX RETURN RESIDENT DECEDENT i ESTATE OF: FILE NUMBER: ,,,,� June F. Kearns 21 14 0128 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE � NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE � TAXABLE DISIRIBU110NS[Include outright spousal distributions and transfers under """ Sec. 9116(a)(1.2).] � �. James D. Kearns 122 Wheatland Road �+ Lewisberry, PA 17339 '� One Half of Residue: 93,315 Son 93,315 � 2 Scott R. Kearns � 2180 Cedar Lane �, Enola, PA 17025 � One Half of Residue: 93,315 Son 93,315 �* 3 Sheryl S. Rodzinak s�r 603 Laurel Lake Drive Mountaintop, PA 18707 �. General Bequests: 5,000 Niece 5,000 �r � �w � ENTER DOLLAR AMOUNTS FOR DISTRIBU110NS SHOWN ABOVE ON LINES 15 7HROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. � �� NON-TAXABLE DISTRIBUTIONS — A.SPOUSAL DISTRIBU110NS UNDER SEC110N 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: �"' 1. �r �. � ..., � � B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: � 1. See Attached � 1 �,w .. �r � �sr TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 2 000 #`swasni z.000 If more space is needed, use additional sheets of paper of the same size. rr � �r �*+ Estate of: June F. Kearns 21 14 0128 �r Schedule J Part 28 (Page 1) � Item '� No. Description Amount �,. � 1 Baughman United Methodist Church �+ 228 Bridge Street �rr New Cumberland, PA 17070 �,,, General Bequests: 2,000 2,000 � � � �. � � rr _.., � � �rr �. � .,. �IM � � � e111 � � �ows � � � w/ � �r ,. „�.. ESTATE OF JUNE F. KEARNS �. REV 1500-Pennsylvania inheritance Tax Return �r SSN: 184-14-6753 � �r �. � �^ 1. Last Will and Testament Page 1, line 6 �r .. 2. Putman Investments No. 0066825530 Schedule G, Item 1&2 �" 3. Prudential Insurance No.A02408039 Schedule G, Item 3 �,. � .. � � � .. �r �. r�r � �r �.. � �, arr � �r � � � �rr m.,. .. � � �. � � �r ,.,, o ::,: -y ,,,,,! LAST WILL AND TESTAMENT ,��. �o �' r 7 r'� ra c i :'7 rn� `..� r, � QF r��.!t] .� �, r:.� r.r x�: � �� ! � � � M= �� '"' JUN�� F. K�ARNS ' L' �• r� �� ' ' . .�. ;"' . �� ` . • ' . � ': � � �, �� ,s � , . x, JUNE F'. KEARNS, of New Cumberland, Cninberlari.� Cou�f�y, �r Pennsylvania, b�eing of saund and dtsposing mind and memory, do � � meke, publiah and deolare �his to be my Last 4V311 and �'estament, .,., hereby revoking a��. W�ills and Codicils by me at any time �.r previc+usly mad�. '" I am the widow of F`rancis ,7. Kearns and the children "� born af our marriage are James D. Kearns and Scott R. Kearns. .., 1. TANGIBLE PERSONAL PRt7PERTY. I gi,ve and bequeath all �. � af my household furnitnre and £urnishings, automobiles, other � motor vehicles, books, pictures, jewelry, china, crystal, ,,, appliances, silverwaxe, wearing apparel, articlee of hausehold or � personal use �r adornment, collect#.ans, artwark�, boats and "' recreatianal equipment �nd vehicles, together with all pvlicies af �w insurance thereon, to rny ehildren living at my death in as nearly � equal shares as they sha17. select under �he supervision of my � �, �xecutor. If any child of mxne should predecea�e r�e, the shaze af �„ the d�ceased child shall be distributed amonq his issue then � li�rinq, p�r stirpes. I reqvest that my beneficiaries be guided by � � � Page 1 of l� Pages '"� 356s�7,1 ;�r .. ear _ _ _ -_ _. � �r ... �r � � � any memnrar�dum wh�,ch � may leave with my Will with r�spect ta the �rr div�.sion of my tangibl.e personal prvperty. Yf any such art.icles � cannot be fairly dsvided or distributed in kind in the o�inion of �r my E:e+cutor, such articles sha11 be �o.id and the proceed� thereof �. shall pass as a part of. my re�iduary est�te. �r 2. BEQUESTS. 2 hereby g3.�e �ntl bequeath the � � .._....._ � designat�ad sums to tre persons nam�d belcw: ,,,, ta} The sum of Five Thousand Dollars ($5,040.00J to my ni�ce, 3HERYL S. RODZ�NAK, now a� Wilkes-Barre, +r Pennsylvania, if she survives me. '^ (by The 9um of Two Th�ousand i�ollars �52,d00.OQ! to BAtJGHMAN C7NITED M�ThODIST CHURCH, Thirr3 and Bridge � Streets, New Cumberland, Pennsylvar�ia, for its general �„ purposes. � 3. RESIDUE. I give, devise and bequeath all nf �he "' rest. residue and remair►der of my property, rea1, personaI. anc� �r �i.xed, no� disposed of in the preced3.ng portions o� Chis Wil}., „ including all praperty over which I hold a power pf appointment � (which powt�r�s af appointment I her�by exercise in favor of my � �, estatey , ta my iggu@ living at my death, per stirpesj pravf.ded, ,.. how�ves, if eny such iasue has not then attained th� age af �"' twenty-five yea�rs, each such issue's share �halZ be retaiaed by my '"� Trustee h�xeinafter named, IN TP.UST NE'V�RTI�ELESS, to be h�ld� �r adma.�tistered and dispased of as a s�par�t� trust estate Sn �. �. � �r Page 2 of l0 Pages .� �rr ,.,� rir _ _ _ _ _ __ �, � � � �. �r �„ accozd�nce wi�h ITEM 4 for �he ben�fit of auch issu� {L•he �w ,�l�etention TrusC") . �' 4. RETENTION TRUST. My Trustee sha�.l have, hold, �' manage. inve�� and reinve�t the ass�ts o£ the R�tentian Trust, �, collect the income and .r ta) Until the beneficiary of the Retention TrusC �"' {the "Ben�ficiary") shall have attained the age of �, Cwenty-one years, my Trustee shall from tirce to time pay t� ox for the benefit af the Ben�,fi�i�ry such arnaunrs o� ,� the net incomQ and principal vf Che Retentinn Trust as, in the sale discretion of my Trustee, shall be necessary � for the B�neficiary"a main�enance, support, medical and nursing cax�e �nd educatidn, including college and '^ graduate edacation, taking into consideration ar�y other � means read�.ly available �or su�h purposes. At the end of each year any un�xpended income shall be added ta the �„ principal of the Itetention Trust. � (b} After the Sene#iciar� shaZl have attained the age of twenty-one years, my Trustee shall thereafter pay "" ko the Beneficiary the net income derived from the �, Retention Trust in instalZments not less frequently than quarterly and such amounts of the principal as, in the .. sole ctiscxetion of my Trustee, sha11 be necessary for the Beneficiary's maintenance, suppo.�Ct� mEdical and �' nursing care and education, includ3ns� college and . graduate etlucation, taking inta conaidera��.on any other �" means readily available far �uch purposes. ;�r (c) If at th� tirne of �Che creat�.ot� of �he �. Retcntion Tru�t the B�neficiary shall have ther� t�t�al.ned the �ge of twenty-five years, or 3f the Beneficiary �" shall Chereafter attain that age, the 'Trust�e shall distribute outright to the Bene�iciary the then "� remainiag principal and any accumu.2ated �.ncome o.€ the ;�„ R�tention Tzust. � (dy If a Beneficiary shall die befpre �a.na�, c3isLribution of the assets af the Retentiori Trust is � .. �, Page 3 of 10 Page$ ,�. � a. � � :� � �r 4. � made, the then remaining pri.ncipal and any undistributed �" incar�e of the Retenti�.on Trust shall be disCributed ta � th� Bene�iciary's issue ther� living, per sta,rpes; or if the Beneficiary has no issue then lining, then to the �,, 8en�eficiary's estate. �' S. PERP�TUiTIES PRQVxSTONS. Nothing herein i� �" intend�d io, nor sha�t it be conat�ued to, pos�pone the �estin� pf �r any part af �he assets of ariy separate trust estate hereun�ler for �. more than twenty-one years after the death of the survivor of my �rr .. issue living at the ��r�e of my death. At the expiratic�n of such � period the assets af all the separate trusC estates hereunder ,., shall fmmediatel;� vesC in fee simple absolute in anci be �" distributed outrigh� to the person pr persons then entitled to "" receiv� the income therefrom, whether in my Trustee's discretion �r or otherwise. ��. 6. SPENbTHRI�'T pROVISIbN. No interest in income ox �,r .. principal of my esta�e or any trust �reated hereunder shall be �,,, subject to attachment, levy or seizure by any creditor, spouse, � assignee or trustee or receiver in bankruptcy df any beneficiary �" of my estate or �f any trust created hereunder priar to �he '""' beneficiary's actuaJ. receipt thereaf. My ExecuL•ar or Truste� �rr s�:all pay aver the net incame and the principal to the .., � b�neficiaries herein desiqnatec3, as their int�xests may appearr � without regard to any artempted anticipation (except as may be Xr � Page 4 of 10 Pages � � � � � � .� �.. � � � ,� specifically provided herein) , pledginq or assi�nment by any � beneficiary of my estate or of any tr�sL- creat+�d hereunder and ^� without regard to any c3aim ther�to oz a�ttempted 1�vy, attachment� � sei�ure or other process against said ben��'iciary. ,,. 7. SURVIVAL pKESUMPTI02�S. Any pers�n who sha11 have a�r - di�d at the same time a� T or under such circumstanCes that it is � � diffi.cult or impossible to determine who sh�ll hane died first, �„ shall be deemed to have predecea�ed me. Any person other than m� � who shall have died at the same time as any then beneficiary of �"" income of. my es�ate or a truat created hereunder or under auch � �.i�cu.mstances tha� it is difficult ar impossihl+e to detexmine who ,.. shall have died first, sha11 be deemed to have predeceased auch � ,�. beneficiary. �, 8. E'IDUC�ARY POWERS. In tha settlernent o� my estate :�., a:�d during �he cd�ntinu�!nce of any trust created hereunder, my �' Executor and my Trustee sha31 pc�ssess, among others, �he �oliowing �" powers, exercisahle without prior court approvai, buC in all cas�s � to be exercised fo�r the best �nterests af the ben�eficiaries: �. {a} TQ retai.n ariy investments I may have at rny `� daath so long as my Executor ar Trustee may d�eem it advisa}�ie to my estate ox trust so to do, 3ncluding �` securities owned, issued ar underwritten by any �„ corporate Execntor or Trustee ar any of �heix affi�iates. �, � � � Page 5 0� �.� Pag�s � � � �+r � aw � �r � � tby To vary investmentsr when deemed desirable b� �'" my E..ecutor or Trustee, and to invest in such bonds, ,� stocks, notes, real estate moxtgages or other securities or in such other real ar personal prop�rty, incl.uding �, seaurit3.es owned, issued o�c underwrifiten by any corporate �xecutar or Trustee or any of their � affi�.iates, or as to which my corporate Executor or Trustee or any of their affiliates are i.nvestment �'" advisors, as my Executor or Trustee �ha1,t deem wise, � wiL•haut being reatricted �4 so called "legal investments". � (c) In ordor ta effect a division of the principal � of my estats vt trust c�x fvr any other purpose, including any final distribution of my esta�e ox trust, � my �xecutar or Trustee is authorize�4 to make said �, divisians or distributions af the personalty and realty partly or wholly in kind. If such divisfor� ar ,,. flistrluutian is m�de in kind, said assets sha11 be divided ar distributed at their respectiv� value� on the � date a� dates af their divisian or distributz.or�. In makinq any division or distribution in kind, �y Executor "° or Txustee shall divide or distrsbute said assets i.n a �„ manner which will fairly allocate any unrea].ized appreciatifln among the benefiaiaries. .. id} To sell either at public or pza,vate sale and �" upon such terms and conditions as my Executor or Trustee may deem advantageou� to my estate ar trust, any ar all '"' real or p�rsonal estate or intere�t �herein owned by rny � estat�e ox trust severally or in canjunGtian with ather persons or acquired after my death by my Executar or �•* Trust�e, and to cansumanate said sale or sales by sufficient deeds or ether inatrumcnts to the purchaser '� or purchasers, conveying a fee simple title, free and clear of all truat and without obliqation or liabil3ty �"` of the purchaser or purchasers to see ta the application �,r of the purchase maney or to make inquiry into the validit�r af saifl sale or sales; alsa, to make, execute, --� acknowledge and del�ver any and al.l deeds, assignm�nts, options or othex writings which may be necessary or �" desirable in carrying out any of the powers conferzed �pr�n my Executor or Trustee in this paragraph ar � elsewhere in tbis Will. � 4. Page 6 of 14 Pages � � � . __ _ _ � ,.�r � � � �r �" (e) �o mortgage real estate and �.o mak$ leases nf � xeal es�ate for any herm. �•. �f) To barrow money from any �ax�ty, �.ncluding my �xeeutor or Trustee, to pay indebt�edness of ma.ne or of � my estate or trust, expenses v� adrni.nistra�ion, D�ath >� Taxes �r other taxes. � i�f To pay all cost•s, expenses, legally enforceab2e rlek�ts, funeral expenses and charges in � connectian with the administration df my estate nr �r trus�. � (h} To vate �ny shares of stock which fo�m a pazt of my estate or trust and ta otherwise exerc�.se al]. the �,r powers incide�t to the ownership af such stock and to actively ma,nage and operat� any incorporated or �* unincorporat+��i business, including a.ny joint ventur�� and partnerships, and to incorporate any+ such � unincorporated business, with a11 �Ch� rights and pbwers � of any owner thereof. �. (i} �n the discretion of my Executax or Trustee, to unite with other owners r�f simi.l�r property in �' �$rrying out any plans for the reorganization af any � corporation or company whose se�curities form a part of my estate or trust. � (j � To assign t� and hold in my estat� or trust an � undivfded portion of any asset. �` {k) To hold investments 3n the name cf a nomin�e. � {1) To Compramise controversfes. � {m) fio discleim, in whole or irr part, any aad all � intereats in property owned by me at the time af my death, including thos�r passing ta me by Will, intestacy, "` contract, joint ownership, operation n£ 1aw or ;� ath�rwise. �,, (n} To div�de any �rust hereunder into two cr more separate, but identical., trusts. Tv divide any trust � �. � Page 'I of lo Pages � � � � �,. � �... � hereunr�er whf.ch wouid have a generation skipping "" trans�er tax inclusion ratio othex than one (1� or zero :,,� tQf , into two (2� separaL•e trusts which are fraction�l shares, known as the "�xempt trust'� and the "nonexempt �. trust". The exempt trust is that frac�ional share of the totai trust �'uncl that has a generation skipping � tran�fex tax fnclusion ratio of zerc, (0} , and the none�;empt trust is the remaining fractional share of the " Lrust, with a generation skipping transfer tax inalusior� ,�, ratic� af one (1) . �he terms and conditions of the nonexempt trust and the e�empt trust will be identical. .,. Any reference ta a� trust created under th�,s Will, without a further specif�cation or 1imi.tatien, shall be `'� deemed td refer to both the exempt trust and the nonexemp� ��ust; in propartiana�e amounts, where "" ze�.evant. The assets of ea�h separate exempt and �„�, nonexempt trust sha11 b� he1d, administered and invested as s�parate trusts, and my Trustee shall maintain �, adequate accountinq and records for both such trusts. N!y Executor shall indicate an the federal estate tax �" return filed £or my estate th�� separate trusts wi11 be created (c�r funded) and clearly s+�t forth the manner in �'" w�ich the txust is tn be severed and the separate trusts � funded. �• (o) To employ and compensate from fncome or principa�, in the d3scretion o� my ExecuCor or Truste�, �' investment and legal counsel, accauntants, �rckers and � other specialists, and, whenever there shall be na corparate �xecutor or Trustee in of�ice, a corporate �rr custadiun, and to delegste to investment counsel discretion w.�th respect La the investment and � zeinvestnnent of any ar alJ. of the assets held hereunder. '� 9. T_AX CLAUSE, All inheritance, estate and similar .. taxea becaming due by reasvn of my death, except any taxes �r relaring ta generation skipping transfers impos�d under Chapter 13 .. �r o� Subtitle 8 of the In�ernal Revenue Code, as amended 4"neath � Taxes"� , whether such Death Taxes shall be payable by my estat�e or � .. Page 8 0� 10 Pagee �. a. � � �r � � � �rr �. � � by any racipient of any property, shatl, be paici by my �xecutor out ,� of the property passing �Inder TTEM 3 of this Wi�.�, as an expense �,. and cast o� administration af my estate• Exc�pt to the extent � abon� provided, my� Executor shall ha�e no duty or abligation to "' obt�in reimbursement fvr any D�ath Taxes paid by my Executor, evea � though pa�id with respect to proceeds of �.nsurance t�x ather ,. proper,ty not passing under this wiX�.. �rr 1Q. EXECUTOR AND TRUSTEE APPOINTNiENT. I hereby �ppoint ,,, _.._.. � my sons, JAMES D. ItEARNS, and SCpT�' R. KEARNS, as Co-Executors and ,. Co-Trustees of this Wi11. rf for any �ea�on either of them should �" fail or cease ta act, the other shall. serve �lone. If th�re is "" �ever anly one Trustee s�rvfng hereundex and nn successor is her�in � nam�d, such sole Trustee may, by wr3tten notice dixected to the ,. .. life Cenant and th� Txust, designate his successor nr C�-Trus't�e .. Co serve with him, any suct� designation to be cffective without �, court appxoval. All referenc�s a.n this will to my «Executor" �- sha31 refer ta my vriqin�lly nam�d Co-Executars, to my successor � Executor, as the case may be. � 11. wA�VER flF BOND; F�DUCIARY FEES. �y Executor shall �. qualify and �erve without the duty c►r obligation o£ filing any �. � bond or other secur3.t�. � �r �.. Page 9 of 10 Pages a�r a.. � .., � �,. � � ar � �rr IN WITNESS WH�R�pF, I have set my hand and seal to thi,s, .., my Last i�i�.l, and 'Testament, cc�nsisting af this and the preceding �r' nin� {9j pages, thi� ,";;+ day of.�,-�-�:.,_,:..�.�. a� 2000. t �. y� �, , � , __T• �,!'t�.�.:..•� (SEA�,j �une F. Kearns �. � We, the undersi.gned, hereby certify that the foregoing Wi13 was sign�d, aealQd, pub.L,ished and declared by the above-n�nned '�" Testatrix as and for her Last Wi��. and T�st�ment, in the presen�e ,., df us, who, at her r�quest and in her presenCe and in the presence oi' e�ch other, have hereunto set onr hancts and seals the day and a. year above written, a�d we certify �hat at the time af the execution thereof, the said Testatxa,x was of s�und and d,isposing � mind�,,.,�d memory.t a ; �,w . ... At+ � � ; .��'", �, '' R' �•� � � • ' ' � �r►�� '� ' -ri►�; : !' rSEAL) Residinq at:.:.�►.• f �.... "...�� s • ,.T_.,,,,�._. �_:..�....�,_ �'A� � �' ,� ; <. . r f��' ��w „��,.• y �i•�r �r � - � �.r.��,.,,�� ,y• r ,�� ' .'- ''•�°. '�= ._,...�(SEAL� Residing at: fl; '��Irc��'�,�r;r.,.wc.f � ' ..�� '?�- � `?a: •, ' r�:tr�. i�� „�–� — � �r � � � err ,. �r � � �" Page 1,0 of 1.D �'ages � ,�. �. � �. .■ � � � �"" COMMONWEALTH OF PBNt*iSXLVANIA , � 1 . S3s COUNfiY 0 F � �.•c,��,..��•;�� . �. � 17�� ytY� l • RL'+lif�LVSI �vl '_i•+�.�r,��\ir ��•• ��{� i, � . '` ��r..t:��X.�.�, the Test�.trix and the Witnesses, �� respectiv�ly, whase names are sigr�ed to the foregoinq instrument, �, having been sworn, do hereby decla�re to the nnd�xsigned offi�er � that th� Tes�a�r,ix, in the presence of the Witnesses, signe�l said " instrument aa her Last Will and T��tament, tha� �he signed � voluntarily, that each of the witnesses, in the presenc�, a� the ,�. � Testatrix and of each other, sfgned said Will as a witness and ,. that ta the best of the knowledge ot each witness, the Testatrix �, was at the ti�ne of sound mind and under no constr�int or undue ••. influence. �r � r/ � '`� �.4 ( / �'.t.6.. w r 4�..- J'ne �'. •Xearns ,,, . .. * , . _�.,/, �� i'"A�':�' ry�, • . ,i' �� 'i�P j•��• `'..r+�l,�.�. W�.triess „� ' � '� �..r,y��''_�.'t'1'�1 1' i�11.l� :4•.r.. Witn�;s�'-s � � Subscribed and acknowledged k,efare me by J'UNE F. �r I4EARi�TS, the Testa�rix, and �ubscxibed and sworn to before Me by � r� � �r ..�;,'' �.��,-.i-5ri.;�,�. , T and .�� . h�. ,�_I•_•r�l,,.` , the y - ,� witnesses, an this ��day af � _,,,,,t �� : � •� '=�=��"� �- . �.• �.. otary ublic ,., My �Commission Ex.pires: �- (SE1�La �. u:a�,;s�, � M :l;1��L�1'!(xJl�.rC'J�•'�I:ti�: � %�:i;�''6•�r�(11.1 C+G L: ,,,, 9457?8.1 � ;��iJi:' ]�A�:.'11 ,'g. .i:�.� .r, ' i .�u^'i�..�_. '.�.w...�"`�+; ';' i� � � - _ _ _ _ _ ""* � � ' ��t�� 2014 YEAR-TO-DATE STATEMENT � I N V E S T M E N T S Ol/Ol/2014 - 03/31/2014 ""' CONTACT INFORMATION �r �II�I�'�IIII��II��I�II'I�II'�'IIII�III'I"II�III'I�I��I��I�� INVESTMENTS: ACCOUNT: JAMES 5 MASSIE Putnam Investments >10292 4055730 001 092033 003000995 MML INVESTORS SERVICES t-800-225-75s7 � PUTNAM FIDUCIARY TRUST CO TTEE FBO LLC putnam.com � JUNE F KEARNS 1-717-797-3318 IRA PLAN ,� 5225 WILSON LN UNIT 219 MECHANICSBURG PA 17055-6663 � � � YOUR PORTFOLIO VALUE as of 03/31/2014 YOUR PORTFOLIO HISTORY � Current quarter Year to date � (01/Ol/2014-03/31/2014) (01/01/2014-03/31/2014) s2t000 52o.so9 Beginni�g value 520,609.68 s20,609.68 s�e.eoo Additions(+) 0.00 0.00 s�z,soo � Withdrawals(-) -20,696.00 -20,696.00 $8,400 � Change in value(+/-) S86.32 s86.32 $4,ZOo Ending v�ue $D.-EfO so $� 1 3l/2073 03/3V2014 � � SUMMARY OF ACCOUNTS Account Beginning value Additions Change in value Ending value � Name number (Ot/Ol/2014) withdrawals (+/-) (03/31/2014) � JUNE F KEARNS�RA 0066825530 PUTNAM VOYAGER FUND-A $20,493.06 $-20,577.80 $84.74 $0.00 *�* PUTNAM U.S.GOVT INCOME TR-A $7 1 6.62 $-1 1 8.20 $1 .58 $0.00 � Vatue of Putnam portfolio 520,609.68 5-20,696.00 s86.32 SO.00 a.. � a Visit putnam.com/taxcenter for everything you need to navigate tax season, including a �rr comprehensive Tax Preparation Guide and instructions for completing forms. If you have a mobile device with the Microsoft Tag application (available at gettag.mobi), scan this code to visit our Tax �+ ~ • Center. arr �_ � � � �rr ..,, � illl� � �� 1W � ..�� yr�� This is a summary of your year-to-date statement.Additional details follow and are available at the secure account section of putnam.com. , , � v��K � � .� ..,. , � PAGE 1 OF 4 10292 4055730 020584 033944 00001/00002 � PUTNAM FIDUCIARY TRUST CO TTEE FBO 2014 YEAR-TO-DATE STATEMENT � JUNE F KEARNS Ol/Ol/2014 - 03/31/2014 "" Summary of your Putnam accounts � - • � • • - • �"' Beginning balance Exchanges � Change Ending balance Fund name (as of Ol/Ol/2014) Additions in/out Withdrawais in value (as of 03/31/2014) � PUTNAM VOYAGER FUND-A $20,493.06 $0.00 $0.00 $20,577.80 $84.74 $0.00 '� PUTNAM U.S.GOVT INCOME TR-A 116.62 0.00 0.00 118.20 1.58 0.00 � Total year to date 520,609.6B SO.00 SO.00 S20 696.00 s86 32 j0 00 ""� Total this quarter 520,609.68 �0.00 SO.00 52�.696.00 586.32 j0_00 `?� IRA contributions for tax year 2013 SO.00 IRA contributions for tax year 2014 SO.00 � i • � • ++� � PUTNAM VO�`AC�1�FUt�kt]-A Acconnt incorne This quarter Year to date Aceowni rturnber:0006-OOE�8255.3Q � Account open date:07�28J1994 Divid�nds(reinvest} $O-OO $Q:QO � RUTNAM FIDUGIARY TRUST CO TTEE FBQ CapiCal gains(relnuest) $D.DO $O.OQ JUNE F KEARiVS +�w IRA PLAN � � Share Number Share Total Date Account activity detail Amount price of shares balance value � Ol/Ol/2014 Beginning Balance 31.440 657 815 $20 493 06 01/23/2014 RETIREMENT DISTRIBUTION $20,577.80 31.570 -651.815 0.000 � 03/31/2014 Ending Balance 31.640 0.000 SO.00 � HISTORY OF YOUR INVESTMENT IN THIS ACCOUNT Initial amount + Additions + Exchanges - Withdrawals = Net amount + Change = Ending Balance ""'� invested on invested in value as of ��ze��994 03/31/2014 � SO.00 SO.00 513.104.7B 548,196.01 -535,091.23 �35,091.23 SO.00 Capital gains and divide�ds distributed in cash since initial investment SO.00 �w � PUTNAM U.�.GOVT INCOME TR-A Account inco.me This q�arCer Year to date �+ Account number.0017-0066835S3fl Accou�t open daCe;02J06/i992 Dividends(:reinvest) $0.17 $0.17 � PUTNAM FI:DIlCIARY TR:UST CO TTEE F80 Capital gai»s(reinvest) $o.QO $0,00 �— JU:NE F KEARNS � 1:RA F�AN � � i �� Share Number Share Total � Date Account activity detail Amount price of shares balance value � 01/01/2014 8eginning Balance 13.260 B.795 $176.62 `� Ol/14/2014 DIV REINVEST 0.019 $0.17 13.370 0.013 8.808 ��t 01/23/2014 RETIREMENT DISTRIBUTION 118,20 13.420 -8.90B 0.000 •;i� 03/31/2014 Ending Balance 13.540 0.000 5�.00 � ..�. � PAGE 3 OF 4 10292 4055730 020585 033946 00002/00002 _ _ _ _ _ ,� May 071411:46a jimjoycekearns 717-766-1755 p.2 ar �, � Prudential The Prudential insurance Company of America PO Box 5370 �� Scranton,PA 18505-5370 �,. � February 3 8,2014 '" EXECUTOR OF TH�ESTATE ,� OP JUNE KEARNS 5225 V�r'ILSON LN RM 129 ,,,�, MECHANICSBURG PA 17055 �"' Group Annuity Contract GA-40187 Name of Deceased:June Kearns "' Customer ID Number: A02408039 �r Date of Death:January 23,2014 '" Dear EYecutor: � Please accept our sincere eondalen�es on the death of Juiie Kearns. � '1'he Social Securit��Administration periodically sends Prudentia]a list of people recorded as �" deceased on their records. We then compare this list of decedents to the parlicipants who are currently receiving monthly benefits from Prudential, The name and Social Security Number of � June Kearns were on the most recent list provided to us. s Ef an error has occurred and the named payee is not deceased,please contact our office at the '" telephone number listed at the bottom of this letter so that we can c�rrect our roc�rds and ar�oid � any interruption in annuity payments. � Ms. Kcarns was receiving paymcnts during her lifetime. These paymenis ceased with tlte pay�nent due before death,therefore,no further payments or benefits are due. � Please note,if applicable,we have attempted to recover any outstanding checks and/or electronie � deposits that were either dated after the decedent's death or not due the decedent. We will contmet ;rr you if.ve are unsuccessful in our artempt to recover these funds. � ;� To clarify tlie above: the estate of the participant was also entitled to receive a sin�;le final �r ; - payment in an amount cqual to his/her monthly payn�ent. Since ti�e payment dated the first of the month alter thc decedenl's deatf� has alrcady beeii receivcd,that payinent will serve as the i„ L Fnal payment. �. � If you have any questions or concecns,please do noi hesitate to call us toll free at 1-855-7?8- 7�26 bet�veen Ehe hours oC 8 a.m.and 9 p.m., Bastern Time, Monc�ay through Friday. Onc of '"' our Customer Servioe Representatives�+�ill be happy to assist you. � Again, please allow us to express our deepest sympathy for your los�, � � SincerPly, � Defined Benefit Sen-ices � � .� A.c�. ��;� �-, ,1_3j/,� �,�, 7� � _ � w. �' WAGGONER, FRUTIGER � DAUB, LLP WF�D �+* CERTIFIED PUBLIC ACCOUNTANTS � � 5006 EAST TRINDLE ROAD,SUITE 200, MECHANICSBURG, PA 17050-3647 www.wfdcpa.com (717)506-1222 • FAX(717)506-1223 � TIMOTHY C.WAGGONER,CPA � DAVID A.PHILLIPS,CPA GEORGE W.LANE,CPA BRIAN D.STRAUB,CPA �+ RAYMOND C.BROWN,CPA ROBERT L.HAAR,CPA �, May 7, 2014 ABRAM C.BERT,CPA LISA M.STATLER,CPA SUZANNE N.NYE,CPA "'� JENNIFER D.WAGNER,CPA ADAM D.BARRICKMAN,CPA � Re: Estate of June F. Kearns �,. File No. 2014-00128 r.> � � � � � rn � a r�� „ � � � —�'c c.��> :� Ms. Glenda Farner-Strasbaugh ::v �,. �-. N .-� `,' �. '�"` rv ,:; � '�' Register of Wills -� 4j, � 7 k�� 1 `,k � w-. Cumberland County Courthouse ::;j s� �� -:, -, ;,w.� �� _ � -�, � 1 Courthouse Square J �.._ �� Carlisle, PA 17013 � �' °� '�` � � � ---6 �� o +y' C'"S � "sl .� �, Dear Ms. Farner-Strasbaugh: � Enclosed are the following for the above-captioned Estate: � ,,, 1. Pennsylvania lnheritance Tax Return, in duplicate, showing a balance due of$306. � 2. Inventory .. �„ 3. A copy of this letter, the first page of the Pennsylvania lnheritance Tax Return and the Inventory. Please stamp these copies and return " them to us in the enclosed self-addressed envelope. � .�. � Very truly yours, ,. WAGGONER, FRUTIGER & DAUB, LLP �. T �''I J �� . ' Timothy C. Waggoner, CPA :� �. .� .,� ,�r � � �. � � ESTATE O F � � � JUNE F. KEARNS � � �- � � �. DATE OF DEATH : January 23, 2014 �. � � � � �. - PA INHERITANCE TAX RETURN �. .. �. � � � �' REV 1500 To EXHIBIT 3 �. � �. .. �. � �