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HomeMy WebLinkAbout05-22-14 REV-1500 EX(06-05) 15056051058 OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA 17128-0691 RESIDENT DECEDENT 21 13 0987 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 08/26/2013 06/23/1928 Decedent's Last Name _ _ Suffix Decedent's First Name _ MI KEPNER RHODA L (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 tom: 1.Original Return ;v t 2.Supplemental Return C23 1 Remainder Return(date of death prior to 12-13-82) C'-) 4.Limited Estate (77) 4a.Future Interest Compromise(date of C:L_') 5. Federal Estate Tax Return Required death after 12-12-82) C!; 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) CZ) 9.Litigation Proceeds Received C.';w" 10.Spousal Poverty Credit(date of death C--:f 11. Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT— THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Mark S. Fenice, Esquire (717) 561-1509 Firm Name If Applicable) - REOiSTER OF wiLLS U9Eb - 'O { REGISTER o First line of address 501 Rosewood Lane 3 - r ry I I rn Second line of address . - - -'OA FILED 1—+ City or Post Office State ZIP Code - - --- -- -1-.-M Cn Harrisburg PA 17111 _1 Co Correspondent's e-mail address: Under penalties of perjury,I declare that I have exammed miS return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete-Decimation,of messier other than the personal representative is based On all Information of which proparer has any knowledge. SIGNATURE QF PERSON RESPONSIBLE FOR FILING RETURN /DATE ADDRESS l.r.+k-.0 l.c "L7n� I-„� Cu L.CeG AA.(154_26 IPA SIGNATURE PREPARER T R THAN REPRESENTATIVE DATE A RESS 1101 North Front Street, Harrisburg, PA 17102 PLEASE USE ORIGINAL FORM ONLY Side 9 15056051058 15056051058 J15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: RHODA L KEPNER RECAPITULATION I. Real estate(Schedule A). . . ..... . .... . . ... . .... . .... . ..... .... . ..... . 1, 111,900.00 2. Stocks and Bonds(Schedule 8) .. . . . ... . . .. .. . .. . . . .. . . ... . . ... . ..... . 2. 1,930.88 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ... . . 3. ._.__..., 4. Mortgages&Notes Receivable(Schedule D)... . ..... ..... ..... . .... . ... . 4. ;...._...__..____.__.__.._._....,,.____._.�,,.._-...._,......_y 5. Cash,Bank Deposits&Miscellaneous Personal Property Schedule E 3 p v( ) .. . . ... . s. ! 136,974.91 i 6. Jointly Owned Property(Schedule F) Separate Billing Requested .. C'. •.._...,.w_...,_ -• -W R p17,361.37 7. .Inter-Vivos Transfers&Miscellaneous Non-Probate Property """"`'-"'°----°--°----17,361.37 , (Schedule G) (--.:D Separate Billing Requested...... .. 7. 8. Total Gross Assets(total Lines 1-7). . ... . .... . .. a. 268,167.16 1 9. Funeral Expenses&Administrative Costs(Schedule H). . . . ... . .... . ... 9. 16,279.49 10. Debts of Decedent, Mortgage Liabilities,&Liens(Schedule 1). . . . .. . . .... . . .. 10. 6,831.80 11. Total Deductions(total Lines 9&10). ..... ..... ..... . .... . .... . ... 1123,061.29 12. Net Value of Estate(Line 8 minus Line 11) .. ..... .... . . ... . . .... . .... . .. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which -----------�---°-��---� an election to tax has not been made(Schedule J) .. . . . .. . . . .. . . .... . . ... . 13. 0.00 14, Net Value Subject to Tax(Line 12 minus Line 13) .. . . ... . . .... ..... . .. .. . 14. 245,105.87 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.0- 0.00 15. ..... 0.00 16. Amount of Line 14 taxable ......_..._.._....."._..... ..__ ,.. ....-... .._.._...., ,._...__._._,..._.,_,._...v.__.,_,_,...__..___.,_ at lineal rate X.045 232,524.95 ! 16 1 10,463.621 17. Amount of Line 14 taxable at sibling rate X.12 0-00 % 17 v_ _ 0.00 18. Amount of Line 14 taxable at collateral rate X .15 12,580.92 . ig j 1,88714 19, TAX DUE . . ... . . . . ...... . . . . .. . . . ..... ..... ..... . .... . . . .. . . . .... . 19. { ....__._._..___....___..,_.,......: _._ ........... .......................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �« 15056052059 Side 2 I_ 15056052059 REV-1500 EX Paige 3 _ File Number Decedent's Complete Address: ' 21 ;( 13 0987 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER RHODA L KEPNER 162-22-0053 STREET ADDRESS 2194 Merrimc Avenue CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2 Line 19) (1) 12,350.76 2. Credits/Payments A.Spousal Poverty Credit B.Prior Payments 10,500.00 C.Discount 552.63 TotalCredits(A+B+C) (2) 11,152.63 3. InterestlPenalty,it applicable O.interest E.Penalty Total Interestlpenalty(D+E] (3) 0.00 4. If tine 2 is greater than Line 1+Une 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) 1,198.13 A.Enter the interest on the tax due. (5A) 0.00 B.Enter the total of Line 5+5A.This is the BALANCE DUE. (5B) 1,198.13 Make Check Payable to: REGISTER OF W ILLS,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:....._................................................................................... ❑ b. retain the right to designate who shall use the property transferred or its income:......._.........................._....... ❑ Q c. retain a reversionary interest;or.......................................................................................................................... 0 Q d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ Q 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?,............. ❑ Q C Did decedent own an Individual Retirement Account,annuity,or other non-probate property which contains a beneficiary designation? .._............................................_...........-..-........................._............................ ❑ Q 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 January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three(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 zero(0)percent 172 P.S.§9116(a)(11)(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 twenty-one years of age or younger at death to or for the use of a natural parent,an adoptive parent,or a stepparent of the child is zero(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 four and one-half(4,5)percent,except as noted in 72 P-S.§9116(1.2)(72 P.S.§9116(a)(1)1. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve(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. RF.V-1502 EX+(6-98)�� SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Rhoda L. Kepner 21-13-0987 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is delined as the price at which property would be exchanged between a willing buyer and a willing setter,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property which isjointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH r. 112 Tenant in Common interest in real estate located at 2194 Merrimac Avenue, Mechanicsburg, Pennsylvania(assessed value of 223,800) 111,900.00 TOTAL(Also enter on line 1.Recapitulation) 4 111,900.00 (If more space is needed,insert additional sheets of the same size) REV 1503 EX.(6-98) F SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rhoda L. Kepner FILE NUMBER 21-13-0987 All property jointly-owned with right of survivorship must he disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 112 shares of Pitney Bowes @17.24(H-$17.35--L-$17.13)' 1,930.88 TOTAL(Also enter on line 2, Recapitulation) $ 1,930.88 (If more space is needed,insert additional sheets of the same size) REV-1508 EX.(5-98) P SCHEDULE E COMMONWEALTH Or PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE SIREN EC DENT PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER RHODA L. KEPNER 21-13-0987 Include the proceeds of litigation and the date the proceeds were received by the estate. All propertypintly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Orl Series EE $50.00 Savings Bond issued Sept 27, 1994 w/accrued interest 52.90 2. Wells Fargo Checking Acct.#8380402183 17,436.69 3. Wells Fargo Account#13881643574 17,186.95 4. Well Fargo Brokerage Acct.#471779724(IRA) 94,088.80 5. PSECU Acct#85-01 7,208.57 6 Cash(Safety Deposit Box) 1.00 7. Unscheduled Personal Property(Household furnishings) 1,000.00 TOTAL(Also enter on line 5, Recapitulation) $ 136,974.91 (It more space is needed,insert additional sheets of the same size) REV-1509 EXt(6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER RHODA L. KEPNER 21-13-0987 If an asset was made joint within one year of the decedent's date of death,it must he reported on Schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. 8. C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANXACCOUNT NUMBER OR SIMILAR DATE OF REAM DECD's VALUE OF NUMBER TENANT JOINT IDENTUYING NUMBER,ATTACH DEED FOR JO1VTtYHELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENTS MEREST 1. A. 06/01105 Wells Fargo Account#47337552 28,640.48 50. 14,320.24 2, A. 12101198 PNC Bank Acct#5112025344 6,082.26 3,041.13 I I I TOTAL(Also enter on line 6 Recapitulation) b 17,3613 (II more space is needed,insert additional sheets of the same size) REV-1511 EX,(12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER RHODA L. KEPNER 21-13-0987 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: — 1. Neill Funeral Home(Funeral Expenses) 10,116.97 2 Professional Fees(Minister) 200.00 3 Professional Fees(Organist) 150.00 4. Funeral Luncheon 250.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) _ Street Address city .State Zip Years)Commission Paid: 2. Attorney Fees 4,850.00 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 403.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Advertising(Carlisle Sentinel) 232.02 8 Advertising(Cumberland County Legal Journal) 75.00 9 Recorder of Deeds,Cumberland County(Copy charge) 2.00 10 TOTAL(Also enter on line 9, Recapitulation) $ 16,279.49 (If more space is needed,insert additional sheets of the same size) REV-1512 E%-(12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT r ESTATE OF FILE NUMBER RHODA L. KEPNER 21-13-0987 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death,including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Angels on Call-home nursing care 6,387.80 2 Medicine Shop-prescriptions 32.00 3 Cumberland County Area on Aging-Nursing serices 371.56 4 Michael Lawlor-Nursing services 40.44 TOTAL(Also enter online 10,Recapitulation) $ 6,831.80 (If more space is needed,insert additional sheets of the same size) REV-1513 EX+(01-30) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RHODA L. KEPNER 21-13-0987 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONS)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] I Michael L Kepner,7557 Forney Way,Harrisburg,PA 17112 Son 25.0% 2 James A. Kepner,408 Woodruff Way,Harrisburg,PA 7112 Son 25.0% 3 Cynthia C.Gates,4902 Lancaster Ave.,Harrisburg,PA 17011 Daughter 25.0% 4 Scott L.Kepner,4327 N 6th Street,Harrisburg,PA 17110 Son 25.0% 5 Richard T.Wilson, 194 Merrimac Ave.,Mechanicsburg,PA 17055 Friend Life Estate f 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. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART 11 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets or paper of the same size. REV-1514 EX+(409) pennsylvania SCHEDULE K DEPARTMENT W REVENUE LIFE ESTATE,ANNUITY sureax of o6oi raxas &TERM CERTAIN PO sox of Ind uat HarOftm PA 17126,901 (CHECK BOX 4 ON REV-1Soo COVER SHEET} ESTATE OF FILE NUMBER RHODA L. KEPNER 21-13-0987 This schedule should be used for all single-life,joint or successive life estate and term-certain calculations. For dates of death prior to 5-1-89, actuarial factors for single-life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 1457,Actuarial Values,Alpha Volume for dates of death from 5.1-89 to 4.30.99, and in Aleph Volume for dates of death from 5.1-99 and thereafter. Indicate below the type of instrument that created the future interest and attach a copy of it to the tax return. (91 Will 0 Intervivos deed of Trust ❑ Other LIFE ESTATE INTEREST CALCULATION NAME OF LIFE TENANT DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH LIFE ESTATE IS PAYABLE Richard T. Wilson 09/29/1928 85 ® Life or ❑Term of Years ❑Life or ❑Term of Years ❑ Ufe or ❑Term of Years ❑Life or ❑Term of Years ❑Life or ❑Term of Years 1. Value of fund from which life estate is payable .... . ... ....... .. ... ... .... ... . ... .......$ 111 900.00 2. Actuarial factor per appropriate table . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . 0.11243_ Interest table rate-❑3.5% ❑6% ❑ 10% ❑Variable Rate 2.0% 3. Value of life estate(Line 1 multiplied by Line 2) .... ... .... .. . .... ... . ........ ... . ..$ 12.58192 ANNUITY INTEREST CALCULATION NAME OF LIFE ANNUITANT DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABLE ❑ Life or ❑Term of Years •Life or ❑Term of Years • Life or ❑Term of Years ❑Life or ❑Term of Years 1, Value of fund from which annuity Is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .$ 2. Check appropriate block below and enter corresponding number . . . . . . . . . . . . . . . . . Frequency of payout-❑ Weekly(52) ❑ Bi-weekly(26) ❑ Monthiy(12) ❑ Quarterly(4) ❑ Semi-annually(2) ❑ Annually(1) ❑ Other( ) 3. Amount of payout per period .................. ...._............................... .$ 4. Aggregate annual payment,Line 2 multiplied by Line 3 ...... .. .. ... .. . . .. ..... .... ....... 5. Annuity Factor(see instructions) Interest table rate-❑3.5% ❑6% ❑10% ❑Variable Rate % 6. Adjustment Factor(See instructions.) .. ... ....... .. .. ... . . .. .... . ... . ...... ... ........ 7. Value of annuity-If using 3.5, 6,or 10%,or if variable rate and period payout is at end of period,calculation is Line 4 x Line 5 x Line 6 .... .... ........... ... . ....$ If using variable rate and period payout is at beginning of period, calculation Is (Line 4 x Line 5 x Line 6) +Line 3 . . . . . . . . . . . . . . . . . . . I , . . . . . . . I . . . . . . . . . I . . . . . . . .$ NOTE: The values of the funds that create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax return.The resulting life or annuity interest should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the return. If more space is needed,use additional sheets of the same size. Property Mapper Cumberland County, PA 1 1V� R 1 } 14 CoPYHr t 2011 ESn.NI n9h6 rererved.Tue Sep 10 2013 10:00:31 M1. 2196 M®.RNt i NUE PIN'.62-11-0276-156 , Deed 01,:00190-00971 Owner'.WUON,RICMM T Land Uaa Cede: 101 Pro"t'T"a R xreage:0.2a Square Feet: 1552 laude Su WS:T Clean&G.e $tauu; Land ase sed Value$:61900 5uldrg Anasedv0lua 8:161900 Total 0.9ssed Value$:223600 Sale P,al S:62900 Sale Date:T, Dec IO 1998 07:00:0o PM Year&It 1999 Muir Ity'.UPPER ALLEN TOWNSHIP He,ht n Stenea: 1 tipe ofoweling:DE.xH Fnmary Eat'Or:MMI Sasement Percentage:100 Nr Cgndltronrg:PC Total Room S:6 Eedmam5:2 ",9a :2 Nalf'eapt: I i I i y ° 430A' ab'ttdNiunyN 3.d. Da 1.199° �.001iI! i: y3 0.1C 11 RM 1106 THIS DEED, [ Tax Parcel No.42-I1-0276-154 c6 Made the day ofDpffnnb&- 1998, BETWEEN WILLIAM F.ROTHMAN,CHARLES F.SCHUBERT and SAMUEL L. REED, t/d/b/a ROTHMAN, SCHUBERT AND REED, a Pennsylvania general partnership,Parties of the First Part,hereinafter designated as the Grantors, AND RICHARD T.WILSON and RHODA L.KEPNER,Parkes of the Second Part,hereinafter designated as the Grantees, at tenants in tenon j WITNFSSETH,that the Grantors for and in consideration of Forty-Two Thousand Nine Hundred and 001100—(542,900.00)—Dollars,lawful money of the United States of America, to the Grantors in hand well and truly paid by the Grantee(s),at or before the sealing�nd delivery of these presents,the receipt whereof is hereby acknowledged and die Grantors being therewith fully satisfied,do by these presents gram,bargain,oil and convey unto the Gr mn:6(s)forever, as tenants in common . ALL THAT CERTAIN piece or parcel of land situate in Upper Allen Township, Cumberland County. Pennsylvania, more particularly bounded and described as follows,to wit: BEGINNING at a point on the weslem line of Merrimac Avenue,a[the corner of Lot No. 14; thence along the said western line of Merrimac Avenue, South 25 degrees 43'minutes 40 seconds Fast,85.00 feet to a point at the dividing line between Lot Nos. 13 and 12 on said Plan; thence along die said line of Lo[No, 12,South 64 degrees 16 minutes 20 seconds West, 125.00 - feet to a point at the lands now or formerly of Charles R, McKenrick,et uz;thence along the line of said lands,North 25 degrees 43 minutes 40 seconds East,55.00 feet to a point a0the dividing line between Lot Nos. 13 and 14 on said Plan;thence along the line of Lot No. I4,North 64 degrees 16 minutes 20 seconds East, 125.00 feet to a point,the point and place of BEGINNING. s i w CONTAINING 10.625.00 square feet,or 0.244 acres. AND the said Grantee, his heirs and assigns,as a pan of the consideration herein,does hereby agree and covenant with the said Grantor,its successors,and assigns,and with each and every other purchaser of any lot or lots in the Trout Run Subdivision of the Township of Upper j WX 190 fact 8 1 1n0 A 1 OGRNRn56 i Y 9 skavroNrunwltJ EM 1 oK.roe>+.+sse s Allen as shown by plat, recorded in Plan Book 76, Page 133 in the Recorder's Office bf the County of Cumberland, Commonwealth of Pennsylvania, for the faithful performance of[tic following conditions,to wit: 3 d That they will not dredge, dump, fill, drain, spray, mow, discharge, degrade. 3 remove eaNn,rocks,wood,or vegetation therefrom,operate vehicles of any kind thereon,or otherwise impair,affect, or alter from its pristine Bute, that area of t land described as Lots 79 and 81 as depicted on the aforesaid plan. J It is understood,covenanted,and agreed that each and every purchaser of Lots I through 78,and 80,in said subdivision,his successors and assigns,shall be given a deed by the Grantor, containing these same oevenans and conditions;each Grantee covenanting and agreeing with each and every other purchaser of lots in this subdivision, and with the Grunor herein, Net said Grantee will faithfully observe and perform the aforesaid covenants and agreements;and=11 and every purchaser of an lot in said subdivision, including but not limited lo,the Grantees of LuLs 79 and 81,and their successors and assigns,is given the right to enforce by any legal means the Performance of said covenants and agreements by each and every said purchaser in said subdivision,and their successors and assigns. BEING Lot No. 13,on the final Subdivision flan I'or"Trout Run. Phase H. prepared by Hartman and Associates, dated March 6, 1998,mid recorded in the Office of the Recorder of Deeds for Cumberland County in Plan Book 76, Page 133, I UNDER AND SUDJECT,nevertheless,to all other conditions and restrictions of record, if any,W they may appear. 4 BEING PART OF THE SAME PREMISES which Clepper Farms, Inc..a Pennsylvania Corporation, by Deed dated June I, 1989, and recorded June 22, 1989, in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Dccd Book A. Volume 34, Fage 168,granted and conveyed unto William F. Rothman, Charles F.Schubert and SnmPc] L. Feed, t/dfbfa Rothman. Schuben and Reed, a Pennsylvania general partnership, the Grantor herein. 1 TOGEPHER with all and singular the buildings, improvemenls, ways,woods,Iters, watercourses,rights,liberties,privileges,hereditaments and appurtenances to the same belonging or in anywise appertaining;and the reversion and reversions,remainder and remainders,cents. ' issues and profits thereof,mid of every part and'parcel thereof:AND ALSO all the estale,right. title,interest,use,Possession,property,claim mid demand whatsoever of the Grantors both'nn law ' and in equity,of,in and to the premises herein described and every part and parcel thereof with d¢appurtenances. TO HAVE AND TO 1101,D all and singular the prenti,s hercm dcsdribed 600K J80 PAGE 972 i rl IKAPPRI Aalm rr111NTV Inef S 1AAAAAOSfi-Pane 2 of 4 YOST& DAvIDSON ?0 REST CHOCOLATE AVENUE P.O.BOX 437 HERSHEY,PENNSYLVANIA 1703M437 i LAST WILL AND TESTAMENT OF RHODA L. KEPNER i I,RHODA L. KEPNER,having my legal residence at 2194 Merrimac:Avenue,Upper Allen Township,Cumberland County,Commonwealth of Pennsylvania,do hereby declare this to be my Last Will and Testament,revoking all other Wills and Codicils heretofore made by me. i ITEM ONE: I direct that the expenses of my last illness and funeral be paid from my estate as soon as practicable after my death. i ITEM TWO: It is my intention to give and bequeath certain items of my tangible personal property to specific individuals by letter or memorandum which I shall attach to this my Last Will and Testament. I direct my Executor to be guided by my direction in this regard and to make distribution as provided in the said letter or memorandum. ITEM THREE: I devise and bequeath my undivided one-half interest as tenant in common with RICHARD T. WILSON in and to the real estate located at 2194 Merrimac Avenue, Upper Allen Township, Cumberland County, Pennsylvania, or any other home which may be my principal place of residence at the time of my death together with all household goods and furnishings therein, and all policies of insurance on said real and personal property to RICHARD T.WILSON,without liability for waste, for his life so long as he desires to use such - a premises as his home and pays all costs of maintenance thereof, including taxed assessments, insurance and ordinary repairs, said property to be insured in a reasonable amouIt insuring the interest of the remainderman as well as himself. In the event that RICHARD T.';WILSON, ceases to use the home as his principal place of residence,I give me undivided one-half interest as tenant in common in and to such real estate to my children, JAMES A. KEIN ER, MICHAEL A. KEPNER, SCOTT L.KEPNER and CYNTHIA CLECKNER, in equal shares. III 'I 33 d tl to my children,JAMES A.KEPNER,MICHAEL A. KEPNER, SCOTT L h KEPNER and CYNTHIA.CLECKNER, in equal shares. + ITEM FOUR: All the residue of my estate I give to my children,JAMES A. KEPNER,MICHAEL A.KEPNER, SCOTT L.KEPNER and CYNTI_?A ICLECKNER, in equal shares. ? In the event that a named child of mine is not living at the time of Ly death, said child's share shall be paid to his or her then living issue per stirpes, or, if he or she has none, shall be added equally to the shares of the other named children then living, or, if deceased to the issue of such deceased children,per stirpes. i ITEM FIVE: I direct that such assets of my estate as may be distributable to the issue of my children who have not attained the age of twenty-one(21)years as of the date for distribution be paid to a custodian for said beneficiary under the provisions of the Pennsylvania r Uniform Transfers to Minors Act. I hereby authorize my Executor to select and appoint any person or trust company including the Executor as custodian to receive payment of such gift. f I f ITEM SIX: All estate,inheritance, succession and other, death taxes, imposed or payable by reason of my death, and interest and penalties thereon,with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the principal of my general estate,as if such taxes were administration expenses,without apportionment or right of reimbursement.I authorize my legal representatives to pay all such taxes at such time or times as may be deemed advisable. ITEM SEVEN: I appoint JAMES A.KEPNER andMCHAEL A. KEPNER, Co-Executors of this Will and direct that they be permitted to I erve without bond and I 2 s s J i r 9 ACKNOWLEDGMENT We,RHODA L. KEPNER, 30 kN �, d fv,Atf.J and the Testatrix and the witnesses,respectively, whose names are signed to the attached or 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 she had signed willingly(or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that 1 each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses and that to the best of their knowledge the Testatrix was at that time eighte n years of age or older, of sound mind and under no constraint or undue influence. i s' TESTATRIX i WI S WITNI3,19S i i Subscribed, sworn to and acknowledged before me by RHODA L.KEPNER,the Testatrix, and subscribed and sworn to before me by JOtAI J t�Nvr�w and Z S 6 witnesses,this 7j Y6 day of,?� -j '46e", 1999. (SEAL) NOTARY PUBLIC i NOTARIAL SEAL SARAH A TEtAPLIN,MOiARY PUBLIC tSERRY'f'kP„DAUPHIN GOtIN2Y A1Y'Ct1A7MISSIDN tXPiRES N1LYdF9 20Dt ften".wiMilldiskt 4 i without any intervention of any court except as required by law. I authorize my Executor to sell, encumber, mortgage, invest, distribute in kind, or retain any items;of property of my estate in such manner as they shall deem proper, limited only by their own discretion. i IN WITNESS WHEREOF, I have at Hershey,Pennsylvania,this day of !J e:a 1999 set my hand and seal to this, my Last Will and Testament consisting of four (4)pages, including the acknowledgment. , (SEAL) RHODA L.KEP `,TER" i i SIGNED, sealed, published and declared by RHODA L. KFPNER, the above named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in presence and in the presence of each other, have hereunto subscribed our names as witnesses. eC Residence )� lm+' e%y.', '4 Residence v i 1 I j I .. a 3 d �I