Loading...
HomeMy WebLinkAbout06-26-14 1 REV-1500 Ex,@-1„tFf 154561015 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes `..,.,„ County Code Year File Number PO Box 28o6o1 INHERITANCE TAX RETURN Pill Harrisburg,PA 17128-0601 RESIDENT DECEDENT C� C ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 09/29/2013 05/21/1973 Decedent's Last Name Suffix Decedent's First Name MI Johnsen-Shughart Deanne C (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Shughart Emmanuel Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW OD 1. Original Return O 2. Supplemental Return O 1 Remainder Return(Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12-12-62) DID 6. Decedent Died Testate C=:) 7. Decedent Maintained a Living Trust U B. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) C� 9. Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 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 SHOULD BE DIRECTED TO: Name Daytime Telephone Number Jacqueline M. Verney, Esq (717)243-9190 REGISTER OF WILLS USE ONLY ry a First Line of Address ` ,J c— r7 44 S, Hanover St. J z Second Line of Address { c:;- ['1 t' 1 rn City or Post Office State ZIP Code DATE'FICEO, -M I Carlisle, PA 17013 , CO m r_ Cn 0 Correspondent's e-mail address:Jmvemey @aol.Com C� 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 representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS SIGNATURE OF PREPARER OTHER THAN 8PRESENTATIVE DATE ADURESV O yyw PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 ZJ" _J 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: RECAPITULATION I. Real Estate(Schedule A). .. ..... ........ .......... ... .......... ...... 1. 2. Stocks and Bonds(Schedule B) .. .... . .......... .. . ... ......... . ...... 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 4. Mortgages and Notes Receivable(Schedule D)......... . .. .......... .. ... 4. 5, Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E)... . ... 5. 6. Jointly Owned Property(Schedule F) t= Separate Billing Requested ... .... 6. 12,500.00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets(total Lines i through 7)............................ . 8. 12,500.00 9. Funeral Expenses and Administrative Costs(Schedule H)........ ... ....... . 9. 5,395.00 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1). .. ... . ........ 10. 11. Total Deductions(total Lines 9 and 10).... ....... ... ................... 11. 5,395.00 12. Net Value of Estate(Line 8 minus Line 11) ....... ... ............ . .. ..... 12. 7,105.00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which - - - an election to tax has not been made(Schedule J) .. .. . . . .. . .......... .... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) .. . . . ... .......... .. .... 14. 7,105.00 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal lax rate,or transfers under Sec.9116 (a)(1.2)X.0_ 15. 16. Amount of Line 14 taxable at lineal rate X.0 45 7,105.00 16. 319.72 17. Amount of Line 14 taxable at sibling rate X.12 17. 18. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAX DUE ...... ....................... ........ .. . . . .. .......... . .. 19. 319.72 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610205 1505610205 J REV.1500 Ex(Fl) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Deanna C. Johnson-Shughart STREET ADDRESS 255 Old State Road CITY STATE 21P Gardners PA 17324 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 319.72 2. Credits/Payments A.Prior Payments 0.00 B.Discount 0.00 Total Credits(A+B) (2) 0.00 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. ' Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. If line 1 +Line 3 is greater than Line 2,enter the difference.This Is the TAX DUE. (5) 319.72 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred .......................................................................................... ❑ b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ c. retain a reversionary interest .............................................................................................................................. ❑ d, receive the promise for life of either payments,benefits or care?...................................................................... ❑ 2. If death occurred after Dec.12, 1982,did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................................. ❑ 0 3. Did decedent own an*in trust for'or payable-upon-death bank account or security at his or her death?.............. ❑ 0 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation? ........................................................................................................................ ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994,and before Jan. 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)).The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent)72 P.S. §9116(a)(1.3)).A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-15o9 EX+(oi-io) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE J INHERITANCE TAX RETURN OINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Christian D. Kurtz 255 Old State Road Gardners, PA 17324 son B. C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 06117113 327 N.Baltimore Ave Mt.Holly Springs,PA 17068 25,000.00 50 12,500.00 TOTAL(Also enter on Line 6, Recapitulation) $ 12,500.00 If more space is needed, use additional sheets of paper of the same size. ,��� Illlllllllllll \ v llllllllllllll �_003LDQ �'I \ 'l 16ESOiems\10161 Qbwn\10161J,deed,wpd Parcel No. 23-32-2336-056 "J) THIS DEED MADE this `' day of June, 2013. BETWEEN CATHY J. GIBSON n/k/a CATHY J.MURfORF'F,Executrix of the Estate of John R. Gibson, deceased, late of the Borough of Mt. Holly Springs, Cumberland County, Pennsylvania, Grantor, AND CHRISTIAN D. KURTZ AND DEANNA C. JOHNSON-SHUGHART, as joint tenants with right of survivorship, of Cumberland County, Pennsylvania, Grantees, WHEREAS,John R.Gibson,died December 25,2012,testate,a domiciliary ofthe Borough of Mt. Holly Springs, Cumberland County, Pennsylvania, seized of the real.estate hereinafter described; and WHEREAS, Decedent's Last Will dated October ,17, 2000, was duly probated on February 13,2013,by the Register of Wills of Cumberland County,Pennsylvania,wherein Decedent appointed Cathy J. Gibson n/k/a Cathy J. Murtorff, as Executrix of Decedent's estate; and WHEREAS, Cathy J. Gibson n/k/a Cathy J. Murtorff duly qualified as personal representative of Decedent's estate on February 14, 2013, in the County of Cumberland, Cormnonweaith of Pennsylvania, to Estate No. 21-13-0181 AND NOW,THEREFORE,WITNESSETH,in consideration of TWENTY-FIVE THOUSAND AND 00/100 DOLLARS ($25,000.00), the receipt whereof is hereby acknowledged, the Grantor, as personal representative of the Estate of John R. Gibson does hereby grant and convey to the Grantees, their heirs and assigns: ALL THAT CERTAIN tract of land with the improvements thereon erected situate in the Borough of Mount Holly Springs, Cumberland County,Pennsylvania, more particularly bounded and described as follows: ON the East by Baltimore Avenue;On the North by lot lormerly of Isaac Noffsinger, now or formerly of Fenton; On the West by Middle Alley; and On the South by lot formerly of Jacob Gibb, now or formerly of Nikolaos S. Katsifrs and Leonidas Georgakopoulos. CONTAINING Forty-five (45) feet in front along the Western line of Baltimore Avenue and extending Westwardly therefrom at an even width a distance of One Hundred Eighty (180) feet, more or less, to said Middle Alley, and having thereon erected a two-story frame dwelling house known as and numbered 327 North Baltimore Avenue. BEING THE SAME PREMISES which Samuel C. Garonzik and Barbara R. Garonzik, husband and wife, by deed dated March 12, 1976, and recorded April 11, 1977, in the Offipe of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book C27, Page 321, granted and conveyed unto John R. Gibson and S1.i*ley M. Gibson, husband and.,i AND the said Shirley M.Gibson departed this life on November 1,2008,whereupon title to the property vested into her surviving spouse,John R.Gibson,Grantor herein. AND the said Grantor, for herself and her successors, heirs, executors and administrators, does for her own acts only, covenant, promise and agree to and with the said Grantees,their heirs and assigns,that she,the said Grantor,has not heretofore done or committed any act,matter or thing whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeached, charged or encumbered in title, charge, estate or otherwise howsoever. IN WITNESS WHEREOF,the Grantor has caused this instrument to be duly executed the day and year above written. Witness: ESTATE OF JOHN R. GIBSON Y: Cathy J.ibiv,on ra By: Cath J. urtorff, Execufrix' COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) On this, the ,rTll\ day of June, 2013, before me, the undersigned officer, personally appeared Cathy J. Gibson n/k/a Cathy J.Murtorff,Executrix of the Estate of John R.Gibson,known to me(or satisfactorily proven)to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacity therein stated and for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (SEAL) Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Melissa A.Scholly,Notary Public South Middleton Twp.,Cumberland County My Commission Expires lan.19,2014 Member.PernsvNania Assodetion of Notaries- - - I hereby certify that the precise residence and complete post office address of the within Grantee is ;?-Sy 04 J 4—, 4-re b oa D z 3 zV 1 J jgVq I/Age ,f for Grantees MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES 10 EAST HIGH STREET CARLISLE,PENNSYLVANIA 17013 TELEPHONE 717-243-3341 FACSIMILE 717-243-1850 INTERNET www.martsonlaw.com ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY F - CARLISLE, PA 17013 _ s 717-240-6370 Instrument Number-201319523 Recorded On 6/17/2013 At 2:43:49 PM *Total Pages- 5 •Instrument Type-DEED Invoice Number- 139527 User ID- SW •Grantor- GIBSON,JOHN R •Grantee-KURTZ, CHRISTIAN D •Customer- VERNEY *FEES STATE TRANSFER TAX $250.00 Certification Page STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $23.50 DO NOT DETACH JUSTICE RECORDING FEES - $11. 50 P now This page is art RECORDER OF DEEDS P g PARCEL CERTIFICATION $15.00 of this legal document. FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 CARLISLE AREA SCHOOL $125.00 DISTRICT MT. HOLLY SPRINGS $125. 00 BOROUGH TOTAL PAID $567.00 I Certify this to be recorded in Cumberland County PA cF cupa� 02$ 9�c I RECORDER O O D EDS nso "-Information denoted by an asterisk may change during the verification process and may not be reflected on this page. III IIIIIIIIII I Ilil REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Deanna C. Johnson-Shughart 21-13-1132 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: - - Hollinger Funeral Home&Crematory, Inc 501 N. Baltimore Ave Mt. Holly Springs, PA 17065 2,120.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Names) of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: Z. Attorney Fees: 3,000.00 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: 200.00 S. Accountant Fees: 6. Tax Return Preparer Fees: 7 Advertise Letters Cumberland Law Journal 75.00 TOTAL(Also enter on Line 9, Recapitulation) $ 5,395.00 If more space is needed, use additional sheets of paper of the same size. Hollinger Funeral Home & Crematory, Inc. Eric L,Hollinger.Supervisor June 23,2014 Emmanuel Shughart 255 Old State Road Gardners,PA 17324 The Funeral Service for Deanna Johnson Shughart: We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. Please feel free to contact us if you have any questions in regard to this statement. I, THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES,AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. Professional Service Cremation Package A—Direct Cremation $1850.00 ATTHE TIME FUNERAL ARRANGEMENTS WERE MADE,WE ADVANCED CERTAIN PAYMENTS TO OTHERS AS AN ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES. Cash Advances Certified Copies of Death Certificate (15 @$6) 90.00 Cumberland County Coroner's Authorization 30.00 Newspaper Notice -Sentinel 154.90 Total Charges $2124.90 Paid in Full Emmanuel Shughart ck#6019/29/2013 2120.00 Balance Due 0.00 561 N6RTH$ALTIMORE AVENUE • MOUNT HbLLY SI>RINGS. PENNSYLVANIA 17085 (717) 488-3433 - PAX(717)486-3215 www.hollingerfuneralhome.com Q COQ CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tale: (717)249-3166 Fax:(717)249.2663 November 22, 2013 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Jacqueline M. Verney, Esquire RE: Deanna C. Johnson-Shughart Estate Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. Advertisement inserted on following dates: November 8, November 15, and November 22, 2013 Advertising Cost $ 75.00 Proof of publication $ 0.00 Second Proof Request $ 0.00 Payment received $ 75.00 ------------- Total Amount Due $ 0.00 Becky H. Morgenthal, Executive Director PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA : ss. COUNTY OF CUMBERLAND Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: November 8 November 15 and November 22 2013 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time,place and character of publication are true. isa Marie Coyne, Oitor SWORN TO AND SUBSCRIBED before me this 22 day of November, 2013 Notary Johnson-Shughart,Deanna C.a/k/a f)eanna Johnson-Shughart,deed. Late of Dickinson Township. NOTAMAI SEAL Executor: Emmanuel Shughart DEB'JRP,N A COLLINS c/o Jacqueline M.Verney,Esquire, Notary Public r. 44 S.Hanover Street,Carlisle,PA 17613. CARLISLE SoROUOtJ,CUI'RERLANO COUNTY Attorney: Jacqueline M. Verney, V tV,V Commission Erplress,Api 23,2014 v Esquire, 44 S. Hanover Street, Carlisle,PA 17013. REV-1513 EX+(01-10) apennsy(vania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: 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).) I. Emmanuel Shughart husband 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON Li11E5 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 11 NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS 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. $ If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF DEANNA C. JOHNSON-SHUGHART KNOW ALL MEN BY THESE PRESENTS, that I, Deanna C.Johnson-Shughart, of 255 Old State Road, Gardners, Cumberland County, Pennsylvania, being in good health and of sound and disposing memory, do hereby make, declare, and publish this as my Last Will and Testament, hereby revolting all former Wills and Codicils heretofore made by me. FIRST: I direct that all my just debts and expenses of my last illness and funeral expenses shall be paid by my Executor, hereinafter named, from my estate as soon after my decease as shall be found convenient. SECOND: (a) I give personal gifts of the items listed and to the individuals named on the Listing of Personal Gifts attached to this Will. (b) I give, devise, and bequeath all the rest, residue, and remainder of my estate, whether real, personal or mixed, of any nature whatsoever and wherever situated, including any lapsed or void legacy, to my husband, Emmanuel Shughart, if he survives me by 90 days. (c) If my husband, Emmanuel Shughart predeceases me or is not living on the ninety-first day after my death, then I give the rest, residue, and remainder of my property whether real, personal, or mixed, to the following named three individuals, Larry Kurtz and Christian Kurtz, both of 255 Old State Road, Gardners, PA and Alexis Shughart, 140 Pleasant Hall Road, Carlisle, PA; each of the three individuals to receive one-third (1/3) share. If any of the devisees listed in paragraph(c) predeceases me,'the percentage share that would otherwise be distributed to that predeceased devisee shall be distributed to his or her issue,per stirpes, and should no issue be available to receive, then such share shall be added to the share for my other named child. 1 THIRD: I hereby nominate, constitute, and appoint Emmanuel Shughart, as Executor of this my Last Will and Testament. If my Executor fails to serve, or for any reason fails to continue to serve, I then appoint Jeffrey Campbell, 144 Mount Pleasant Road, Fayetteville, PA to serve as Executor. FOURTH: I direct that my Executor, or his successor, shall not be required to furnish any bond or other security for the faithful performance of his duties, notwithstanding any provisions of law to the contrary. FIFTH: My Executor shall have, in addition to the powers and authority conferred upon �} him by law, the following additional powers and authority: �[ 1. To gift, sell at public or private sale, exchange, lease, mortgage, or pledge any property, real or personal, constituting a portion of this estate, at any time, and upon such terms and conditions as be shall deem wise. 2. To invest any money at anytime in such bonds, stocks, notes, real estate, mortgages, life insurance, annuities, or other securities, or such property, real or personal, as he shall deem wise, without being limited by any statute or rule of law regarding investments by the Executor. 3. To retain, without incurring any liability, as investments, any property owned by me at the time of my death, as long as he deems it wise, and even though such property is not the hind of property he would purchase as an investment, and even though to retain such property might violate sound diversification principles. 4. To cause any security or other property which may at any time constitute a portion of my estate to be issued,held; or registered in his own name, or in the name of a nominee, or in such form that title will pass by delivery. 5. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities of which constitute a portion of my estate, and to take any action with reference to such securities which, in the opinion of my Executor, is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to him as the owner of any securities constituting a portion of my estate; to accept and hold as a portion of my estate securities resulting from any reorganization, consolidation, readjustment, sale, conversion, or subscription. 2 6. To pay all costs, taxes, charges and expenses in connection with the administration of my estate. 7. To determine what is "Income" and what is "Principal" hereunder, and his decision thereon shall be final; and to purchase securities at a premium or discount, and to apply or charge said premium or discount against income or principal as he may determine. 8. To gift, transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property at any time held by him, at public or private sale, or otherwise. 9. To borrow money from any person, firm or corporation, for the purpose of protecting and . preserving or improving my estate or to execute promissory notes or other obligations for amounts so borrowed. t C 10. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers, and other agents and employees and to pay them reasonable compensation out of my estate or out of any fund held hereunder to which said compensation is attributable. 11. To do all other acts in his judgment necessary or desirable for the proper and advantageous management, investment, and distribution of my estate. SIXTH: I direct that all transfer and inheritance taxes, state or federal, assessed because of my death,whether the funds,property, or insurance proceeds to which such taxes are attributable pass under this Will or not, shall be paid out of my residuary estate just as if they were my debts and none of those taxes shall be charged against any beneficiary; that my Executor pay, or provide for payment of all such taxes at such time or times, and in such manner as my Executor deems best. s SEVENTH: All questions as to the validity of this, my Last Will, or the administration of the Will shall be governed by the laws of the Commonwealth of Pennsylvania. EIGHTH: If my husband and I shall die simultaneously or under circumstances which make it difficult to determine which of us died first, I direct that I shall be determined to have predeceased my husband, Emmanuel Shughart, and I direct further that the provisions of this Will shall be construed upon that assumption irrespective of any provisions of law establishing a contrary presumption or requiring survivorship for a fixed period as a condition of taking property by inheritance. 3 NINTH: Should my husband Emmanuel Shughart,Larry Kurtz,Christian Kurtz and Alexis Shughart, and the issue of the last named three individuals, all fail to survive me, then I give, devise, and bequeath all the rest, residue, and remainder of my estate of whatsoever nature and wheresoever situate to the "q arr 1&��Czd ae £�iLptp �jill} p/A, 1 j'i2 CM�?M TENTH: Except as otherwise provided in this Will, I have intentionally chosen not to provide for any other relatives or other persons, whether claiming to be an heir of mine or not. Insofar as I have failed to provide in this Will for any of my issue now living or later born or adopted, such failure is intentional and not occasioned by accident or mistake. IN WITNESS WHEREOF, I, Deanna C.Johnson-Shugbart, the Testatrix to this, my Last Will and Testament, typewritten on four (4) sheets of paper which I have identified in the margin of each page by my signature,hereunto set my band and seal this 4th day of August, 2008. IA Deanna C.Johnso<'Sb ghart The preceding instrument consisting of four (4) typewritten pages, each identified by the 3 signature of the Testatrix Deanna C.Johnson-Shugbart, was on this day and date signed, published, and declared by her, the Testatrix therein named, as and.for her Last Will, in the presence of us,who at her request, in her presence, and in the presence of each other have subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA } ) SS: . COUNTY OF CUMBERLAND } I, Deanna C.Johnson-Shughart,Testatrix,whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will on the 4th day of August,2008; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Deanna C.Job bugbart 4 Sworn or affirmed to and acknowledged before me, by Deanna C.Johnson-Shughart, the Testatrix, this 4th day of August, 2008. Notary Public COMMONWEALTH OF PENNSYLVANIA ECarrNc' 7 Seat fisle n j.eatrc;,!votary Public Soro,t;umbertand County mission Expire'Nov.2,2050 COMMONWEALTH OF PENNSYLVANIA ) Member,Pennsylvania Associatign of Notaries SS: COUNTY OF CUMBERLAND ) We,the witnesses whose names are signed to the attached or foregoing instrument,being duly qualified according to law, do depose and say that we were present and saw Deanna C. Johnson- Shughart sign and execute the instrument as a codicil to her Last Will;that she signed willingly and that she executed it as her free and voluntary act forthe purposes therein expressed; that each of us in the hearing and sight of Deanna C.Johnson-Shughart signed the codicil as witnesses; and that, to the best of our knowledge, Deanna C.Johnson-Shughart was at the time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influe ce. L- Sworn or affirmed to and subscribed to before me by the above-named witnesses, this 4th day of August, 2008. z v r� I afw /1 COMMONWEALTH OF PENNSYLVANIA Notary Public Notarial Sall Niven J.Baird,Notary Public Carlisle Sort Cutnberlarrd County rj My Commission Expires Nov.2,201b Member,Pennsylvania Association of Notaries