HomeMy WebLinkAbout05-23-14 � 1505611185
REV-1500 EX(02-11)(Fq
aFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau o(Indfviduai Taxes INHERITANCE TAX RETURN 2 7i 14 012 5
PO BOX 2BO6Q1
Harrisburg,PA 171Z8-0601 RESIDENT DECEDENT
� ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Biflh MMDDYYYY
11022013 C14271931
Decedent's Last Name Suffix DecedenYs First Name M I
SOWERS LOUISE P
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
FORNEY RAY K
Spouse's Socia!Security Number THIS RETURN MUST BE FILED IN DUPLtCATE WITH THE
171-20-5933 REGISTER OF WILLS
FILL fN APPROPRIATE BOXES BELOW
� 1. Original 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 Retum Required
death after 12-12-82)
� 6. Decedent Died Testate � 7. Decedent Maintained a Living Trust � 8. Totai Number of Safe Deposit Boxes
(Attach Copy of Wfll) (Attach Copy of Trust.)
❑ 9. Litigatfon Proceeds Received l—I 10.Spousal Poverty Credit(Date of Death L-1 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- iH13 SECTION MUST�CaYIPLETED.ALL CORRESPQNDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED 70
Name Daytime Telepha�e Number
STEVEN J SCHIFFMAN 717-540-917�
REGISTER OF WILL�SE ONLY
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First Line of Address p � � •--
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Second Ltne of Address ¶ - W �M�
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2080 LINGLESTOWN ROAD , , c.� .:: � .'. �
City or Post Office State ZIP Code ,_ ���DA�E FlI.ED � �
HAftRISBURG PA 7,7],10 � � � �; o
co
�orresPondenese-mauaaaress: CSCHIFFMANaSSBC-LAW•C4M
Under panaitias of perjury,I declare that 1 have examined thia retum,fncluding eccompanying schadules end atatements,and to the best�my knowledge and belief,
it is true,eorrect and complete.Declaration of preparar other than the person�representative is based on ail fnformation of which preparer has any knowledge.
SI E OF ON SPONSIBLE R FILING RETURN DATE
R
1 3 C4U T HILL DR�V� HARRIS@IJRG, PA 17111-4657
SIG OF PR OTHER THAN REPRESENTATIVE DAT
- z a�
ADDRESS
208� LIN L STOWN RD • , SUITE 201 HARRISBURG, PA 1711�
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1505611185 OM46473.000 1505611185 �
J 1505611285
REV-1500 EX(FI)
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 . 00
2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2. 11,545. 00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , 3. 0 - 00
4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , 4. 0 • 00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. 181275 - 00
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested , , , , g, 0 • 00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested . . . . 7. 0 • 00
8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8 291820 - 00
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9, 201667 • 00
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) , , , , , . , , . 10. 551156 • 00
11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 11. 751823 - 0 0
12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12 ( 4161003 - 0 0)
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. ( 46,003 - 00)
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(12)X.0 0- 0 . 00 15. 0 . 130
16. Amount of Line 14 taxable
at lineal rate X.0_L1_5 0 . 00 16. 0 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 . 00
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Side 2
1505611285 1505611285 J
OM4648 3.000
REV-1500 EX(FO Page 3 File Number
Decedent's Com IeteAddress: 21 14 0125
DECEDEN'SNAME
SOWERS LOUISE _
STREET ADDRESS
1801 WARREN STREET
CUMB
CITY STATE ZIP
NEW CUMBERLAND PA
Tax Payments and Credits:
1. Tax Due(Pap 2,Line 19) (1) 0,00
2. Credits/Payments
A. Prior Payments 0..._o 00
B. Discount p.p p
Total Credits(A+B) (2) 0. 130
3. Interest
(3) n -nn
4. If Line 2 is greater than Line 1+Line 3,enter the differenoe.This is the OVERPAYMENT.
fill in box 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) _, n. 0 0
Make check payable to: REGISTER OF WILLS, AGENT,
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X"IN THE APPROPRIATE BLOCKS
1. Did decadent 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 H
c, retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �-I
d. receive the promise for life of either payments,benefits or rare? . . . . . . . . . . . . . . . . . . ❑
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 rf��
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LL I ❑
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 172 P.S.§9116(a)(1.1)(i)].
For dates of death on or after Jan, 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116 (a)(1.1)Ill)).The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent(72 P.S.
• The tax rate imposed on the net value of transfers to or for the use of the decadent'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 172 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.
OM4671 2.000
REV-1502 EX 1(12-12)
pennsylvania SCHEDULE A
DizR1RTN,ENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENTDECEDENT
ESTATE OF:
FILE NUMBER:
LOUIS P S WEBS ESTATE 21 14 0125
All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is definetl as the price at which progeny
would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real property that is Jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been s,Id.
4iien Include a copy of the deed showing decedent's interest if owned as tenant in common.
DESCRIPTION VALUE AT DATE
OF DEATH
Street
rland, PA 17070
there is reference in the Will to a Life 0 r Decedent's surviving spouse, Ray K. Forney,
the real estate was jointly owned with right of
survivorship and become husband's property by operation
of law. It is not a reportable asset for Pennsylvania
Inheritance Tax purposes. )
TOTAL (Also enter on Line 1,Recapitulation.) $ 0
2w4695 2.000 If more space is needed,use additional sheets of paper of the same size.
REV-1503E -(&12)
pennsylvania
DEPARTMENT OF REVENUE SCHEDULE B
INHERITANCE TAX RETURN STOCKS & BONDS
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
LOUIS P SOWERS ESTATE
21 14 0125
ITEM All property jointly owned with right of survivorship must be disclosed on Schedule F.
NUMBER
DESCRIPTION VALUE AT DATE
i. 90 Shares OF DEATH
MET LIFE TRUST INTERESTS
2 208.15057 Shares 4,861
PFIZER
6,684
TOTAL (Also enter on Line 2,Recapitulation) y
W4606 2.000 If more space is needed, insert additional sheets of the same size 11,545
REV-1508 EX+(0&12)
pennsylvania SCHEDULE E
DEPARTMENTOF REVENUE CASH, BANK DEPOSITS& MISC.
RESDENTDECE ENTTURN PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
LOUIS P SOWERS ESTATE 21 14 0125
Include the proceeds of litigation and the date the proceeds were received by the estate.
All ro ert 'ointl owned with ri ht of survivorshi must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. LOOSE CHANGE/COINS 188
2 MEREDITH BOOK CUSTOMER SERVICE 3B
3 2013 TOYOTA RAV 4
(Vehicle was encumbered by a loan in the amount of
$21,161.77. The lender (RBS Citizens) agreed to accept
$18,000 from the Executor as a short payoff. A claim for
the remainder was made against the Estate.) 18,000
4 PA TURNPIKE COMMISSION (E-Z PASS CREDIT BALANCE) 44
5 PENN STATE FEDERAL CREDIT UNION REGULAR SHARES ACCOUNT 5
TOTAL(Also enter on line 5,Recapitulation) $ 18,275
zw4sAO 2.00o If more space is needed,use addftional 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
LOUIS P SOWERS ESTATE 21 14 0125
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.
DESCRIPTION OF PROPERTY
ITEM INCLIOETI-EW+MEOFTFE7RANSFEREE,THEIRRELATIONSNPTODECEDEMAPD DATEOFDEATH %OFDECD'S EXCLUSION TAXABLE
NUMBE TFEDN7EOFiRM15FFRATfPGHACOPVOFTFEOEEDFORREALESTA7E. VALUEOFASSET INTEREST IFAPPLJCABLE VALUE
�• NAMED BENEFICIARY ACCOUNTS. THE
EXECUTRIX IS AWARE OF TWO
ACCOUNTS (TIAA/CREF AND PSERS)
WHICH WERE TRP.NSFERRED TO THE
ESTATE OF RAY FORNEY, DAVID L.
FORNEY, EXECUTOR, CUMBERLAND
COUNTY DOCKET NO: 2014-00005,
DATE OF DEATH: 12/18/2013. DATE
OF DEATH AMOUNTS WERE NOT
PROVIDED TO THE ESTATE OF
LOUISE SOWERS. 0 0 0 0
TOTAL(Also enter on line 7,Recapitulation)$ �
If more space is needed,use additional sheets of paper of the same size.
9W46AF 2.000
REV-1511EX+(0&13) SCHEDULE H
pennsylvania
DEPARTMENTOF REVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LOU25 P SOWERS ESTATE 21 14 0125
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
�. FUNERAL EXPENSES 4,704
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 4,000
Name(s)of Personal Representative(s)STEPHANIE SOWERS—WAROS
StreetAddress 1093 COUNTRY HILL DRIVE
City HARRISBURG State PA ZIP 17111
Year(s)Commission Paid:2014
2. Attorney Fees: 8,000
3. Family Exemption:(If decedent's address is not the same as claimanYs,attach explanation.) 3 500
Claimant RAY K FORNEY, c/o DAVID L FORNEY, EXEC '
Street Address 1601 K. STREET, NW
City WASHINGTON State DC ZIP 20006-1600
Relationship of Claimant to Decedent SPOUSE DOD 12/18
4. Probate Fees: 12 0
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
1 ANIMAI� EXPENSES (PAYABLE TO STEPHANIE SOWERS—WAROS) 184
2 THE SENTINEL
(ESTATE ADVERTISEMENT) 84
Total from continuation schedules . . . . . . . . . 75
TOTAL(Also enter on Line 9,Recapitulation) $ 20 667
swasA�z.000 If more space is needed,use additional sheets of paper of the same size.
Estate of: LOUIS P SOWERS ESTATE 21 14 0125
Schedule H Part 7 (Page 2)
3 CiJNIBERLAND LAW JOURNAL
(ESTATE AD�IERTISEMENT) 75
Total (Carry forward to main schedule) 75
REV-1512 EX+(72-12)
pennsylvania SCHEDULE I
DEPARTMENTOF REVENUE DEBTS OF DECEDENT,
INHERITANCETAXRETURN MORTGAGE LIABILITIES& LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LOUIS P SOWERS ESTATE 21 14 0125
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�• HSN ACCOUNT #681021978 133
2 GOOD HOUSEKEEPING 20
3 FULTON BANK CARDMEMBER SERVICES
ELAN FINANCIAL SERVICES
C/O PHILLIPS & COHEN ASSOCIATES, LTD. 3,451
4 TASTE OF HOME BOOKS 31
5 MSHMC PHYSICIANS GROUP 20
6 PPL ELECTRIC 206
7 PENNSYLVANIA AMERICAN WATER 121
8 BARCLAY'S BANK DE (LL BEAN)
C/O PHILLIPS & COHEN ASSOCIATES, LTD. 8,596
9 UHS PHARMACY 101
10 PNC BANK ACCOUNT ENDING IN 3475
c/o WELTMAN, WEINBERG & REIS CO. , LPA
323 W. Lakeside Avenue, Suite 200
Cleveland, OH 94113-1009 15,346
11 OXMOOR HOUSE 43
12 COMENITY CAPITAL BANK-HSN
(C/0 ASCENSION POINT RECOVERY SERVICES) 3,518
13 GE CAPITAL RETAIL BANK
C/O ASCENSION POINT RECOVERY SERVICES 1,338
14 RBS CITIZENS, N.A
c/o DCM SERVICES, LLC 21,162
15 SHIPLEY ENERGY COMPANY 695
16 ADT SECURITY SERVICES 171
17 ERIE INSURANCE GROUP
(Auto Insurance Balance) 204
TOTAL(Also enter on Line 10,Recapitulation) $ 55 156
zwasAH z.000 If more space is needed, insert additional sheets of the same size.
REV-1513EX+(01-10) SCHEDULE J
pennsyivania
DEPAF2TTu�NT OF REVENUE BEN EFI C IARI ES
INHERITANCETAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
LOUIS P SOWERS ESTATE 21 14 0125
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
�, RAY K. FORNEY
c/o DAVID L FORNEY, E�CUTOR
1601 K STREET, NW
WASHINGTON, DC 20006-1600 Surviving Spouse 0
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15lHROUGH 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 II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0
If more space is needed,use additional sheets of paper of the same size.
9 W 46A1 2.000
REGISTER OF WILLS CERTIFICATE OF
CUMBERLAND COUNTY GRANT OF LETTERS
PENNSYLVANIA
,lY
No. 2014- 00125 PA No. 2�- 14- 0125
Estate Of: LOUISEPSOWERS
(Fiist,Middle,LasB
La te Of: NEW CUMBERLAND BOROUGH
CUMBERLAND COUNTY
Deceased
Social Security No: 168-
InjHEREAS, on the lOth day of February 2014 an instrument dated
March 24th 2005 was admitted to probate as the last will of
LOUISE P SOWERS
lFi�st,Middle,Lasil
late of NEW CUMBERLAND BOROUGH, CUMBERLAND County,
who died on the 2nd day of November 2013 and,
WHEREAS, a true copy of the wi11 as probated is annexed hereto.
THEREFORE, I, L/SA 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 TESTAMENTARY to:
STEPHANIE A SOWERS-WAROS
who has duly qualified as EXECUTOR(R/X)
and has agreed to administer the estate according to Iaw, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 10th day of February 20�4.
Re rster of
e y
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
Last Wili and Testam�nt
of
Louise P. Sowers
I, Louise P. Sowers, a resident of New Cumberland, Cumberland County,
Pennsylvania, revoke any prior wills and codicils made by me and declare this to 'oe my
will.
Article One
Family �r�#�rnnatio�
I am married to Ray K. Forney. We were married on December 14, 1990. Any reference
in my will to my husband is to Ray K. Forney.
I wish to honor the memory of my son, David Allen Sowers, who died on September 24,
2003.
Although Stephanie Anne Sowers, granddaughter, is not a member of my immediate
family, I have made provision for her in my will. �, :�: � m
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Article Two � � � a r, � �
Specific and General Gifts -`� � � ��� � ;
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,:� � '-=• ;�
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Section 2.01 Life Estate in Residence to Ray K. Forney }' � �`'
Upon my death, I shall give a life estate in my residence located at 1801 Warren Stref:t,
New Cumberland, Cumberland County, Pennsylvania to Ray K.Forney.
Durilig the term of my husband's life estate, he shall be responsible for the payment of all
real estate taxes, utilities, sewer or water rents and similar charges on the property. He
shall, at all times, maintain adequate insurance on the property and shall maintain said
property in a reasonably good state of repair.
If my husband �lecides to vacant the property, he shall give thirty (30) days notice to my
Executor. Upon rece-ip'. of said notice or my husband's death, my Executor shall make
arrangements to sell the property. The net proceeds from the sale of the property shall be
distributed as follows:
Page 1 of 16
(a) SpeciTic Distribution to Stephanie Anne Sowers
I direct that the first One Hundred Thousand ($100,000.00) Dollars of the
net proceeds from the sale of the real estate be distributed to Stephanie
Anne Sowers. If Stephanie Anne Sowers should predecease me, this
specific distribution shall be made to her living descendants, per stirpes.
If Stephanie Anne Sowers has no living descendants, distribution shall be
made as provided in Article Five.
(b} Distribution of Remaining Proceeds
The balance of the net proceeds from the sale of said real estate shall be
distributed as follows:
PAMELA K. RADLE �O.GO% �
STEVEN KEATH FORNEY 7.14% ✓'�
DAVID LLOYD FORNEY 7.14% '+�
SUSAN MARIE FORNEY 7.14% �
PAUL FRANCIS FORNEY 7.14% '
MARY GRACE STAUFFER 7.14%✓
PETER IGNATIOUS FORNEY 7.14% �
LYNDA MARIE HECKENBERGER 7.14% `�
If PAMELA K. RADLE should predecease me, her share shall be distaributed to
STEPHANIE ANNE SOWERS.
If any of my husband's children should predecease me, that individual's share
shall be distributed to his or her surviving children,pro rata.
If Ra_y K. Forney should predecease me, I dire�t my Fx_Pcutor to sell said residence and
distribute the net proceeds in accordance with paragraphs (a) and (b) above.
Property passing under this Section shall pass free of any administrative expenses or
death taxes. However, property passing under this Section shall pass subject to all liens,
security interests or other encumbrar.ces on the property.
Page 2 of 16
�ection 2.02 Specifiic Distribution to Mary and Bill Harkins as pet
� custodians
If my husband has predeceased me, or for any reason is unable to keep or care for my
pets, then my Executor shall distribute $2,000 to Mary and Bill Harkins as my pet
custodians. If my husband survives me and is able to care for my pets, this distribution
shall lapse and the property subject to this distribution shall instead be distributed under
the other provisions of this agreement. I intend to prepare a "Memorandum for Care of
my Pets" and ask that my Executors and Pet Custodians follow the instructions contained
therein.
If Mary and Bill Harkins should predecease me, or are for any reason unable to serve as
my pet custodians, this distribution shall lapse and the property subject to this distribution
shall instead be distributed under the other provisions of this agreement.
Property passing under this Section shall pass free of any administrative expenses or
death taxes.
Section 2.03 Specific Distribution to Ray K. Forney
Upon my death, my Executor shall distribute my shares in Pfizer, Inc. to Ray K. Forney.
If Ray K. Forney should predecease me, this distribution shall lapse and the property
subject to this distribution shall instead be distributed as follows: Fifty (50%) Percent to
Pamela K. Radel, or, if she predeceases me, to Stephanie Ann Sowers; and Fifty (50°Io)
Percent to Stephanie Anne Sowers. If Stephanie Anne Sowers predeceases me, this
distribution shall be made to her living descendants,per stripes, or, if none, to Pamela K.
Radle.
Property passing under this 5ection shall pass free of any administrative expenses or
death taxes.
Section 2.04 Disposition of Tangible Personal Property
I give all my remaining tangible personal property, together with any insurance policies
covering such property and claims under such policies in accordance with a
"Memorandum for Distribution of Personal Property" or other similar writing directing
the disposition of such property, which shall be dated and signe.d by me.
It is my intent that the writing qualifies t� distribute my tangible personal possessions
under applicable state law.
Page 3 of 16
Sec"tion 2.05 Contingent Distribution of Tangibie Personai Property
Any remaining tangible personal property not disposed of by a written memorandum, or
if I choose not to leave a written memorandum, I give such property not disposed of to
my husband, if he survives me. If he does not survive me, I give such property to
Stephanie Anne Sowers, if she survives me. If Stephanie Anne Sowers does not survive
me, such property shall become part of my residuary estate. My Executor shall incur no
liability to any party for any decision made by my Executor with respect to either the
division or sale of my tangible personal property, and any decision made by my Executor
shall be final and binding on all of my beneficiaries.
Section 2.06 Definition of Tangible Personal Property
For purposes of this Article, my tangible personal property shall include but not be
limited to my household furnishings, appliances and fixtures, works of art, motor
vehicles, pictures, collectibles, personal wearing apparel and jewelry, books, sporting
goods, and hobby paraphernalia.
Section 2.07 Encumbrances and Incidental Expenses of Tangible
Personal Property
Property being distributed under this Article shall be distributed subject to liens, security
interests or other encumbrances on the property so distributed.
However, my Executor shall pay, as an administration expense, the reasonable expenses
of storing, insuring, packing, transporting and otherwise caring for my tangible personal
property until actual delivery of each article of property to the appropriate beneficiary.
Article Three
My Residuary Estate
Section 3.01 Definition of My Residuary Estate
All the remainder of my estate, including property referred to above that is not effectively
disposed of, shall be referred to in m�y vvill as my "re<iduary estate."
Section 3.02 Disposition of My Residuary Estate
I give my residuary estate to my husband, if my husband survives me.
Page 4 of 16
Ii my husband does not survive me, my residuary estate shall be administered as provided
in Article Four.
Article Four
Distribu#ion of My Remaining Property
The remaining property shall be distributed outright to Stephanie Anne Sowers.
If Stephanie Anne Sowers is deceased, the remaining trust property shall be distributed to
her living descendants,per stirpes. If Stephanie Anne Sowers has no living descendants,
the remaining trust property shall be distributed as provided in Article Five.
Article Five
Remote Contingent Distribution
If, at any time after my death, there is no person or entity then qualified to receive final
distribution of my estate or any part of it under the foregoing provisions of my will, then
the portion of my estate with respect to which such failure of qualified recipients has
occurred shall be distributed as follows:
Beneficiary Share
Pamela K. Radle 25%
Portuguese Water pog Foundation, Inc., P.O. Box 790, Oaks,
PA 19456-0790, for health research 25°Io
Lowchen Club of America, for health research 25%o
Paxtang Lion's Club, 4099 Valley Road, Harrisburg, PA 17112
in memory of my son, David Allen Sowers 25%
If Pamela K. Radle should fail to survive me, her share shall pass to the organizations
listed in this Article Five, pro rata.
If an organization described above is no longer in existence, the share of such
organization shall be delivered to that organization's successor in interest. If such
organization has no successor in interest, or its successor in i��terest cannot be identified
with reasonable certainty, the share of such organization shall be paid in equal shares to
the remaining organization or organizati�ns.
Page 5 of 16
Articte Six
Designation of Fiduciaries
Section 6.01 Executor
I nominate my husband as my Executor. If Ray K. Forney fails or ceases to act as my
Executor, I nominate Stephanie Anne Sowers as my Executrix. If Stephanie Anne
Sowers fails or cease to act as my Executor, I then nominate Pamela K. Radle as my
Executrix.
Article Seven
Powers of My Fiduciaries
Section 7.01 Grant of Powers
My fiduciaries may perform every act reasonably necessary to administer my estate and
any trust established under my will. Specifically, my fiduciaries may exercise the
following powers:
They may hold, retain, invest, reinvest and manage real or personal
property, including interests in any form of business entity including but
not limited to, limited partnerships and limited liability companies, and
policies of life, health and disability insurance, without diversification as
to kind, amount or risk of non-productivity and without limitation by
statute or rule of law.
They may partition, sell, exchange, grant, convey, deliver, assign, transfer,
lease, option, mortgage, pledge, abandon, borrow, loan, contract, distribute
in cash or kind or partly in each at fair market value on the date of
distribution, without requiring pro rata distribution of specific assets and
without requiring pro rata allocation of the ta�:bases of such assets.
They may hold in 7ominee farm, continue businesses, carry out
agreements, and dPal with themselves, other fiduciaries and business
organizatic,ns in whicl_� my fi�uciaries may have an interest.
They may establish reserves, release powers, and abandon, settle or
contest claims.
They may emplay attorreys, accountants, custodians of the trust assets,
and other agents or assistants as deemed advisable to act with or without
Page 6 of 16
_ _
_ _ _ _ _
discretionary powers and compensate them and pay their expenses from
income or principal or both.
Section 7.02 Fiduciaries' Powers Act
In addition to all of the above powers, my fiduciaries may, without prior authority from
any court, exercise all powers conferred by my will or by common law or by any
fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other
jurisdiction whose law applies to my will. My Executor shall have absolute discretion in
exercising these powers. Except as specifically limited by my will, these powers shall
extend to all property held by my fiduciaries lmtil the actual distribution of the property.
Section 7.03 Aiternative Distribution Methods
My fiduciaries may make any payment provided for under my will or under the terms of
any trust established under my will as follows:
Directly to the beneficiary;
In any form allowed by applicable state law for gifts or transfers to minors
or persons under a disability;
To the beneficiary's guardian, conservator, agent under a durable power of
attorney or caregiver for the benefit of the beneficiary; or
By direct payment of the beneficiary's expenses, made in a manner
consistent with the proper exercise of the fiduciary's duties hereunder. A
receipt by the recipient for any such distribution shall fully discharge the
fiduciary.
Articie Eight
Ad�i�istrati�e P��visions
Section 8.01 No Court Proceedings
My estate shall be administerea expe�titiously, consistent witr, the provisions of my will,
free of judicial intervention, and ��ithoi�t e�rder, approval or action of any court. The
estate shall be subject to the jurisdicti�r! of a court only if my Executor or another
interested party institutes a legal proct;edin�. A proceeding to seek instructions or a court
determination shall be initiated ir the c.c�urt hav�ng original jurisdiction over matters
relating to the construction and admiiiistration of estates.
Page 7 of 16
Section 8.02 No Bond
I direct that no fiduciary be required to give any bond in any jurisdiction, and if,
notwithstanding this direction, any law, statute, or rule of court requires any bond, no
sureties be required.
Section 8.03 Fiduciary Compensation
An individual serving as Executor shall be entitled to fair and reasonable compensation
for the services rendered as a fiduciary.
In addition to receiving compensation, my Executor may be reimbursed for reasonable
costs and expenses incurred in carrying out its duties under my will.
Section 8.04 Spendthrift Provision
Neither the income nor the principal of any trust established under my will shall be
assigned, anticipated or alienated in any manner by any beneficiary, nor shall it be subject
to attachment, bankruptcy proceedings or any other legal process, or to the interference or
control of creditors or others.
Nothing contained in this Section sha11 restrict in any way the exercise of any power of
appointment granted in my will.
Section 8.05 Distributions to Incapacitated Persons and Persons Under
Twenty-One Years of Age
If my Executor is directed to distribute any share of my probate estate to any beneficiary
who is under the age of 21 years or is in the opinion of my Executor, under any form of
incapacity that renders such beneficiary unable to administer distributions properly when
the distribution is to be made, my Executor may, as Trustee, in my Executor's discretion,
continue to hold such beneficiary's share as a separate trust untii the beneficiary reaches
rh� �be of 2 i or overcomes the incapacity. My Executor shall then distribute such
beneficiary's trust to him or her.
VVhile any trust is being held under this Sectian, the Trustee, pay to the beneficiary for
whom the trust is held sucri amounts of the net incor�ie and principal as the fiduciary
determine5 to be necessary or advisable fc�r the beneficiary's health, education,
maintenance and support.
Upon the death of the beneficiary before tliat time, the fiduciary shall distribute the trust,
including any accrued and undistributed inc�rrie, to my then living descendants, per
stirpes. If I have no then living descendants the property sh�ll be distributed under the
provisions of Article Five.
Page 8 of 16
Section 8.06 Maximum Term for Trusts
Notwithstanding any other pravision of my will to the contrary, unless terminated earlier
under other provisions of my will, each trust created under my will shall terminate 21
years after the last to die of the descendants of my matemal and paternal grandparents
and the descendants my husband's maternal and paternal grandparents who are living at
the time of my death.
At that time, the remaining trust property shall vest in and be distributed to the persons
entitled to receive mandatory distributions of net income of the trust and in the same
proportions. If no beneficiary is entitled to mandatory distributions of net income, the
remaining tnzst property shall vest in and be distributed to the beneficiaries entitled to
receive discretionary distributions of net income of the trust, in equal shares per stirpes.
Section 8.07 Representative of a Beneficiary
The guardian of the person of a beneficiary may act for such beneficiary for all purposes
under my will or may receive information on behalf of such beneficiary.
Section 8.08 Anciflary Administration
In the event ancillary administration shall be required or desired and my domiciliary
Executor is unable or unwilling to act as an ancillary fiduciary, my domiciliary Executor
shall have the power to designate, compensate, and remove the ancillary fiduciary. The
ancillary fiduciary may either be a natural person or a corporation. My domiciliary
Executor may delegate to such ancillary fiduciary such powers granted to my original
Executor as my Executor may deem proper, including the right to serve without bond or
surety on bond. The net proceeds of the ancillary estate shall be paid over to the
domiciliary Executor.
Article Nine
Tax Pro��s�e�ns
Section 9.01 Payment of Death Taxes
All estate, inheritance and succession taxes payable by reason of my death, whether or
not such property passes under my will shall be paid as set forth in this Section.
Page 9 of 16
(a) Payment from Residue
Except as otherwise provided in this Section or elsewhere in my will, my
Executor shall provide for payment of all such taxes from my residuary
estate as an administrative expense without apportionment and shall not
seek contribution toward or recovery of any such payments from any
individual.
(b) Protection of the Marital Deduction
Notwithstanding anything to the contrary in my will, no such taxes shall
be paid from or allocated to any property qualifying for the federal estate
tax marital deduction under my will unless there is no other property
available to pay such taxes.
(c) Charitable Distributions
Notwithstanding anything in my will to the contrary, no death taxes
payable as a result of my death shall be allocated to or paid from any
assets passing to any organization qualifying for the federal estate tax
charitable deduction, unless my Executor has first used all other assets
available to my Executor.
(d) Property Pa�sing Outside of My Will
All such taxes imposed with respect to property included in my gross
estate for purposes of such taxes and passing other than by my will shall
be apportioned among the persons and entities benefited in the proportion
that the taxable value of the property or interest bears to the total taxable
value of the property and interests received by all persons benefited. The
values as finally determined in the respective tax proceedings shall be the
values used for the apportionment of the respective taxes.
Section 9.02 Tax Elections
In exercising any permitted elections regarding taxes, my fiduciaries may make such
decisions as they deem to be appropriate in all the circumstances and my fiduciaries shall
be under no duty to make any compensaTory adjustment as a consequence of any such
election. M_y Executor may also execute such joint tax returns and pay such taxes or
interest and deal with any tax refun�s, interest, or credits as it shall deem necessary or
advisable, whether in the interest of the other joint tax payer or in the interest of my
estate.
Page 10 of 16
Article Ten
Defini#ions and General Provisions
Section 10.01 Definitions
For purposes of my will and for the purposes of any trust established under my will, the
following definitions shall apply:
(a) Adopted and Afterborn Persons
A legally adopted person in any generation and his or her descendants,
including adopted descendants, shall have the same rights and be treated in
the same manner under my will as natural children of the adopting parent,
provided such person is legally adopted prior to attaining the age of 18
years. A person shall be deemed to be legally adopted if the adoption was
legal in the jurisdiction in which it occurred at the time that it occurred.
(b) Descend�nts
The term "descendants" shall include a person's lineal descendants of all
generations.
(c) Education
The term "education" is intended to be an ascertainable standard in
accordance with Section 2041 and Section 2514 of the Internal Revenue
Code and shall include, but not be limited to:
Enrollment at private elementary, junior and senior high
school including boarding school;
Undergraduate and graduate study in any field at a college
or university;
�peciaLzed, v�catianal or professional training o:
instruction at any institution, including private instruction;
and
Any other curriculum or activity that my Trustee may deern
useful for developing the abilities and interests of a
beneficiary including, without limitation, athletic training,
musical instruetion, theatrical training, the arts and travel.
The term "education" shall also include distributions made by my Trustee
for expenses such as tuition, room and board, fees, books and supplies,
tutoring and transportation and a reasonable allowance for living expenses.
Pagellofl6
(d) Internai Revenue Code
References to the "Internal Revenue Code" or to its provisions are to the
Internal Revenue Code of 1986, as amended from time to time, and the
corresponding Treasury Regulations, if any. References to the "Treasury
Regulations," are to the Treasury Regulations under the Internal Revenue
Code in effect from time to time. If a particular provision of the Internal
Revenue Code is renumbered, or the Internal Revenue Code is superseded
by a subsequent federal tax law, any reference shall be deemed to be made
to the renumbered provision or to the corresponding provision of the
subsequent law, unless to do so would clearly be contrary to my intent as
expressed iti my will. The same rule shall apply to references to the
Treasury Regulations.
(e) Legai �epresentative or P�rsanal Representative
As used in my will, the term "legal representative" or "personal
representative" means a person's guardian, conservator, executor,
administrator, Trustee, or any other person or entity personally
representing a person or the person's estate.
(f) Per Stirpes
Whenever a distribution is to be made to a person's descendants pe�-
stirpes, the distribution shall be divided into as many shares as there are
then living children of such person and deceased children of such person
who left then living descendants. Each then living child shall receive one
share and the share of each deceased child shall be divided among such
child's then living descendants in the same manner.
(g) Qualified Retirement Plan
The term "qualified retirement plan" means a plan qualified under Section
401 of the Internal Revenue Code, an individual retirement arrangement
under Section 408 or Section 408A or a ta�c-sheltered annuity under
Section 403. The term "qualified retirement benefits" means the amounts
held in or distributed pursuant to a �lan qualified under Section 4U1, an
individual retirement arrangement under Section 408 or Section 408A, a
tax-sheltered annuity under Sectian 403 or any other benefit subject to tYie
distribution rules of Section 4Q1(a}(9}.
(h) Shall and {Vlay
Unless otherwise speciiically provided in my will or by the context in
which used, I use the word "shall" in my will to command, direct or
require, and the word "may" to allow or permit, but not require. In the
context of my Trustee, when I use the word "may" I intend that my
Page 12 of 16
__ _
Trustee may act its sole and absolute discretion unless otherwise stated by
in my will.
(i) Trust
The term "trust," shall refer to all trusts created under the terms of my
will.
(j) Trustee
The term "my Trustee" refers to any person or entity that is from time to
time acting as the Trustee. The term "Trustee" refers to singular or plural
as the context may require.
(k) Trust Property
The phrase "trust property" shall be construed to mean all property held by
my Trustee under my will, including all property that my Trustee may
acquire from any source.
(I) Other Definitions
Except as otherwise provided in my will, terms shall be as defined in the
Pennsylvania Probate, Estate and Fiduciaries Code as amended after the
date of my will and after my death.
Section 10.02 Survivorship Presumption
If.my husband and I die under circumstances in which the order of our deaths cannot be
established, I shall be deemed to have survived my husband.
If any other beneficiary shall be living at my death, but die within 30 days thereafter, then
such beneficiary shall be deemed to have predeceased me for all purposes of my will.
Secticn i0.03 General Provisions
The following general provisions and rules of construction shall apply to my will:
(a) Singular and Piural; Gen�fer
Unless the context requires otherwise, words denoting the singular may be
construed as plural and words of the plural may be construed as denoting
the singular. Words of one gender may be construed as denoting another
gender as is appropriate within the context. The word "or" when used in a
list of more than two items may function as both a conjunction and a
disjunction as the conte.st requires or permits.
Page 13 of 16
(b) Headings of Articles, Sections, and Subsections
The headings of Articles, Sections, and subsections used within my will
are included solely for the convenience and reference of the reader. They
shall have no significance in the interpretation or construction of my will.
(c) Governing State Law
My will shall be governed, construed and administered according to the
laws of Pennsylvania as from time to time amended. Questions of
administration of any trust established under my will shall be determined
by the la�x�s of the situs of administration of such trust.
(d) Notices
� Unless otherwise stated, whenever my will calls for notice, the notice shall
be in writing and shall be personally delivered with proof of delivery, or
mailed postage prepaid by certified mail, return receipt requested, to the
last known address of the party requiring notice. Notice shall be effective
on the date personally delivered or on the date of the return receipt. If a
party giving notice does not receive the return receipt but has proof that he
or she mailed the notice, notice shall be effective on the date it would
normally have been received via certified mail. If notice is required to be
�iven to a minor or incapacitated individual, notice shall be given to the
parent or legal representative of the minor or incapacitated individual.
(e) Severability
The invalidity or unenforceability of any provision of my will sha11 not
affect the validity or enforceability of any other provision of my will. If a
court of competent jurisdiction determines that any provision is invalid,
the remaining provisions of my will shall be interpreted and construed as
if any invalid provision had never been included in my will.
I, Louise P. Sowers, having signed this Will in the presence of S.�a�.,.-,� .���and
C'i��,����,,,-� ,� ,C�(�t,���;- who attested it at my request on this day,
G���= �� ��I , 2005 at �-Iarrisburg, Pennsylvania, aPclare this to ne m�y Last
Will and Testament.
;' � G�
� �%�.u�iiJ `����J(�-1,1i c`"'!7/'�
Louise P. Sowers, Testatrix
Page 14 of 16
_ __ . _ _ _ _ _ .
The above and foregoing Will of Louise P. Sowers was declared by Louise P. Sowers in
our view and presence to be her Will and was signed and subscribed by the said Louise P.
Sowers in our view and presence and at her request and in the view and presence of
I,ouise P. Sowers and in the view and presence of each other, we, the undersigned,
witnessed and attested the due execution of the Will of Louise P. Sowers on this day,
��'��.�, �.L-� , 2Q05.
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Page 15 of 16
SELF-PROVING AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
) ss:
COUNTY OF DAUPHIN )
We, LOUISE P. SOWERS, 5`-'��:---� �= : �����.,,-��_,- and
� � , the testatrix and the witnesses, respectively, whose
C�r�r'�.'� F i�>F� ,� _,'l:�cr�s._.
names are subscribed to the foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the testatrix signed and executed the instrument
as her Will and that she had signed willingly and that she executed it as her free and
voluntary act for the purposes therein expressed, and that each of the witnesses, in the
presence and hearing of the testatrix, signed the Will as witness and that to the best of
each such witness's knowledge the testatrix was at that time eighteen (18) or more years
of age, of sound mind, and under no constraint or undue influence.
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\ Lt�((�j,�,2.-� ��J ��t,`4�i E.'�''�.�/�
LOUISE P. SOWERS
�` �---�-�_ ��� .�.�___
Witness
� �
./1�>j.�?z�-t�C' �.��z;�
Witness
Subscribed, sworn to and acknowledged before me by LOUISE P. SOWERS, the
testatrix, and subscribed and sworn to before me by ;�����<,�, E-. ��.��e�_��—
and �`���+�'«.�-� ,f_'- t4/'.-ur���- , witnesses, this �l� day of
`I'�' (n '�-�_ , 2005.
�
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otary Public
C MMONWEALTH OF PENNSYLVqN(/�
Notarial Seal
Amy M.Maya,Notary Public
Lower Paxton Twp.,Dauphin County
My Commission Expires Jan,2g,2pOg
Page 16 Of l 6 Member,Pennsyivania Assocfation of Notaries
��� SERRATELLI SCHIFFMAN & BROWN P.�.
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LORI K.SERRATELLI
STEVEN J.SCHIFFMAN
MICHAEL F.BROWN
JOHN D.SHERIDAN'
May 22, 2014 � '`�
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MERRITT C.REITZEL , A � .'' ���
Register of Wills `� r � N ��
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CAROL L.VERISH�ne COUI'tI10U52 SqU8f2 ! '' �•' � 1'� _'`r
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of counsed(MD&Dc bars ondy) • }'� �� �
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RE: Estate of Louise P. Sowers �`'' �'' t" °
SPERO T.LAPPAS � �
ofcounsel No. 21-14-0125
NEIL E. HENDERSHOT
or�o�asel Dear Register:
•ADMITTED IN PA&NJ
•xADMITTED IN PA&FL
Enclosed,for filing, is the inheritance tax return with regard to the above
captioned matter. Please time and date stamp the extra copy and return it to me in the
2oso LrNCLESTOwN Rn.STE 2olenclosed self-addressed stamped envelope.
HARRISBURG,PA 1'J110-96']0
tel 7i'7.54o.gi'7o Thank you, in advance,for your assistance in this matter.
fax 7i7•54o•54g1
Very truly yours,
WWW.SSBC-LAW.COM
SERRATELLI,SCHIFFMAN &
BROWN, PC
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Debra A. Evangelisti, Paralegal
SJS/dae
Enclosures
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