HomeMy WebLinkAbout12-02-14 1505610105
REV-1500 EX(02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
County Code Year File Number
Bureau of Individual Taxes
PO BOX 28o6oi INHERITANCE TAX RETURN
Harrisburg,PA 17128-o6oi RESIDENT DECEDENT 61 t 1 Li
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
03/19/2014 12/20/1929
Decedent's Last Name Suffix Decedent's First Name MI
Yeager Laverla G
(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
CCS 1. Original Return Q 2.Supplemental Return O 3. 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 12-12-82)
f ) 6. Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 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
Andrew C. Sheely, Esquire 717-697-7050
......... ... . ......
REGISTER OF WILLS 4§,�ONLY
CJ
ri
First Line of Address w O G7
F',J
127 South Market Street171
z► t--
rn
Second Line of Address t^— - r71 tV
02 :a
P.O. Box 95
--� -n
City or Post Office State ZIP Code GATE 6y..ED -,r.
_ ..
Mechanicsburg PA 17055
Correspondent's e-mail address:andrewc.sheely@Verizon.net
U der 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 ue,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
S G TUR F PERSON RESPONSkII)E FOR FILING RETURN DATE
y T_ x
ADDR SS
Kath en Y. Furr, Executrix, 03 East Elmwood Avenue, Mechanicsburg, PA 17055
SIGNA RE OF PREP RE T ERT REPRESENTATIVE DAT
,,14A 207
ESS
Andrew C. Sheely, Esquire, 7 South Market Street, P.O. Box 95, Mechanicsburg, PA 17055
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105
1505610205
REV-1500 EX(FI)
Decedent's Social Security Number
.. ......... ..._....,,....
Decedent's Name: Yeager, Laverla G.
RECAPITULATION
1. 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. ! $7.,322.00
6. Jointly Owned Property(Schedule F) O Separate Billing Requested . . . .. .. 6. 3,421.12
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested.... . .. . 7. j.
8. Total Gross Assets(total Lines 1 through 7). .. .. .... ... ... . ..... . .. . . . .. 8. f 10,743.12
9. Funeral Expenses and Administrative Costs(Schedule H). . . ... . ... . . . ... . .. 9. 13,070.20
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)... ... ... .... .. 10. 764.85
11. Total Deductions(total Lines 9 and 10). ... . ... .. . ... . ... . . .. . ........ .. 11. 13,835.05
12. Net Value of Estate(Line 8 minus Line 11) .. .......... . ... .... . .... ... . . 12. 0.00
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. ' 0.00 `.
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 _..
(a)(1.2)X.0 015.
16. Amount of Line 14 taxable -
at lineal rate X.0 45 0.00 16. 0.00
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.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2
1505610205 1505610205
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Laverla G. Yeager
STREET ADDRESS
1016 East Simpson Street
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) $0.00
2. Credits/Payments
A.Prior Payments
B.Discount
Total Credits(A+B) (2)
3. Interest
(3)
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)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) $0.00
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.......................................................................................... ❑ 0
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑
c. retain a reversionary interest .............................................................................................................................. ❑
I d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0
2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death
without receiving adequate consideration?.................................................................................. El
............................
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
containsa 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-i;o8 EX+(u-io)
W - SCHEDULE E
Pennsylvania
DE I PARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Laverla G. Yeager 21-14-0302
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION Of DEATH
1 Decedent's personal property,see attached Chuck Bricker appraisal $2,250.00
2 Decedent's 2002 Toyota Camry LE,good condition, 101,760 miles,per Kelly Blue Book $5,072.00
i
TOTAL(Also enter on Line 5, Recapitulation) $ $7,322.00
9
If more space is needed, use additional sheets of paper of the same size.
APPRAISAL
�rsonal Piroperty of ,�} G 9g s AfPsOti A—fc-1 . P.
!praised by Cbuck E Bs9cicw AUO -L
�TnrEm VALVE � VALUE
P .06 Pct g, DAWP- cwcsr 76.6c
0 s Z sS E Od,.J C b o�
Mk- 64F& Cltl ��6,o SST: picrs, t3 a
V cG .0 oo SST: " 6as gL c FT.s b U
C CHEs7– 16,00
0
e. d.oa
r' 8A8-Y BURVY I —
Oi.uu e �s
D d C-4 Q �s Pik Io v
'611- A o,t7r)
c L?._}k ML,Ed-cyp-
BA
SET �� bG7
L .uce 4QA 4€
j%ttt� ARYS1N9 fe.66
7A",44. .SL t� 4+,NP o�
4
S76.4o
Ft p-5 7 4 V
N So,11�c c. T SC-A6,A) 1}
0 tw
A-
OAk v cG u s --f) Pc 10 ev
icI- t5 15z,
DA-Ic t� spa s T - aov
11/17/14, 1:39 PM
e,ley Blue Book
. t
. .,, p�u�` �'o�(` The Trusted Resac�rte"
Let's
- f , Go
nrA Places
�., ii lad snJVy
.n �._ .._................
i befN)UpL�L�'s. Why ads?
The�r3te h5 uftiz,Kr y
Advertisement Sell
To Private Party
Ota Gamry
2002 Toy condttian very
Fair ��137 Gocrdit%on
condition 8,199
MM 0
pricing Report . , condition
tion
9P �., 4��t
Style:LE Sedan 4D .�5
Mileage:101,760 t°
...... . .. . .
hllghts Values valid for your area through
Vehicle H.g MaxSeating:5 J"Wte
Pa's 11120/2014
City Economy:
29(Comb 24 MPG i 2.4 Liter
City Engine:4-CY
Doors:4 Transmission:Automatic
Drivetrain:FWD Body Style:Sedan
of Assembly:United States
EPA Class--Midsize Cars
Country
i
Country Origin:Japan
Of O
Your C �
onfi ured options
ui
Ment
for
this
Car
our pre-se{ected options,based on typical eq p
Safety and Security
d options that you added while configuring this tar.
Comfort and Ganvemence peat Air Bags
Engine Air Conditioning Wheels and Tires
4-CYl,
2.4 Utter Power Windows Steel Wheels
Transmisslon Power Door Locks
Automatic Cruise Control
Steering
Drivetrain Power Steering
FWD Tilt Wheel
Entertainment and Instrumentation
AMIFM Stereo
Cassette
CD(Single Disc)
Tip:
Glossary
of Terms It's crucial to know your car's
Blue gook(&Trade-in value-This is the amount you can expect to receive when You trade in
Ie,condition,mileage and options
Kelley g Page 1 of 2
your car to a dealer.This value is determined based on the sty mmtrimtisei{ovr seI{trade
indicated. 7cond{ ion=fairg,printabie=true&previouspagename=Y
http:!t t4 w-.kbb.com/tOyotal camrY f 2002-toyota-camry(te-sedan-4d/
REV-i5og EX+(oi-io)
s pennsylvania SCHEDULE F
, DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN JOINTLY_OWNED PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Laverla G.Yeager 21-14-0302
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.Kathleen Y. Furr 103 East Elmwwod Avenue, Mechanicsburg, PA 17055 Daughter
B.Teresa Y. Gongloff 515 South York Street, Mechanicsburg, PA 17055 Daughter
C.Timothy C. B.Yeager 911 Cocklin Street, Mechanicsburg, PA 17055 Son
JOINTLY OWNED PROPERTY:
LEITER DATE DESCRIPTION OF PROPERTY %OF 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. 02/14/2013 Members 1st Savings Acct.104612-00,Jt.acct with daughter,Kathleen Y.
B Furr,daughter Teresa Y.Gongloff,son Timothy C.B.Yeager
C Principal balance$5.00, accrued interest$0.00 $5.00 25% $1.25
2. A 02/14/2013 Members 1 st Investment Acct.104612-05,Jt.acct w/daughter,Kathleen Y.
B Furr,daughter Teresa Y.Gongloff,son Timothy C.B.Yeager
C Principal balance$9,549.02, accrued interest$0.47 $9,549.49 25% $2,387.37
3. A 02/14/2013 Members 1st Checking Acct.104612-11,Jt.acct w/daughter,Kathleen Y.
B Furr,daughter Teresa Y.Gongloff,son Timothy C.B.Yeager
C Principal balance$2,836.04, accrued interest$0.09 $2,836.13 25% $709.03
4. A 06/30/2003 Members 1 st IRA CD Acct.104612-15,Jt.acct w/daughter,Kathleen Y.
B Furr,daughter Teresa Y.Gongloff,son Timothy C.B.Yeager
C Principal balance$1,293.11, accrued interest$0.79 $1,293.90 25% $323.47
TOTAL(Also enter on Line 6, Recapitulation). $ 3,421.12
If more space is needed,use additional sheets of paper of the same size.
rA
V16
MEMBERS 1St
FEDERAL CREDIT UNION
REGULAR SAVINGS ACCOUNT:
Account Number/Suffix 104612-00
Date Account Established 10/08/1988
Principal Balance at Date of Death $5.00
Accrued Interest to Date of Death $0.00
Total Principal and Accrued Interest $5.00
Name of Joint Owner Teresa Gongloff Kathleen Furr Tim Yeager
Date Joint Added 02/14/2013 02/14/2013 02/14/2013
INVESTMENT SAVINGS ACCOUNT:
Account Number/Suffix 104612-05
Date Account Established 04/15/2005
Principal Balance at Date of Death $9,549.02
Accrued Interest to Date of Death $0.47
Total Principal and Accrued Interest $9,549.49
Name of Joint Owner Teresa Gongloff Kathleen Furr Tim Yeager
Date Joint Added 02/14/2013 02/14/2013 02/14/2013
CHECKING ACCOUNT:
Account Number/Suffix 104612-11
Date Account Established 10/08/1988
Principal Balance at Date of Death $2,836.04
Accrued Interest to Date of Death $0.09
Total Principal and Accrued Interest $2,836.13
Name of Joint Owner Teresa Gongloff Kathleen Furr Tim Yeager
Date Joint Added 02/14/2013 02/14/2013 02/14/2013
IRA CERTIFICATE OF DEPOSIT:
Account Number/Suffix 104612-15
Date Account Established 06/30/2003
Principal Balance at Date of Death $1,293.11
Accrued Interest to Date of Death $0.79
Total Principal and Accrued Interest $1,293.90
Name of Beneficiaries Teresa Gongloff Kathleen Furr Tim Yeaaer
M`EMMBERS 1ST FEDERAL CREDIT UNION
Tessa L Klugh
Lending Insurance Support Specialist
April 16, 2014
Estate of: LAVERLA G YEAGER
Date of Death: 03/19/2014
Social Security Number: 182-22-9771
5000 Louise Drive - P.O.Box 40 - Mechanicsburg,Pennsylvania 17055 - (800) 283-2328 - wwwmemberslstorg
REV-1511 EX+(1Q 09)
}
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Laverla G. Yeager 21-14-0302
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1, Malpezzi Funeral Home $12,316.90
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: $0.00
Name(s)of Personal Representative(s) Kathleen Y. Furr
Street Address...-103-East Elmwood Avenue
City_Mechanicsburg -_-- __ -.State ZIP._17055 _ -
Year(s)Commission Paid:
2, Attorney Fees: 14"IdreW C • z5kce/Yt �s�urge t�e r'�✓�r'm�i1� $600.00
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:
$143.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
7. Misc.postage $9.80
TOTAL(Also enter on Line 9, Recapitulation) $ 13,070.20
If more space is needed,use additional sheets of paper of the same size.
Malpezzi ]Funeral Home
8 Market Plaza.Way
Mechanicsburg.PA 17055
(717)6974696
Michael J.MalyezzL Owner.FD Jeremy J.Shartzer.FD Kvle C K
June 18. 2014
Timothy Yeager
1016 East Simpson Street
Mechanicsburg, PA 17055
The Funeral Service for Laverla G. Yeager
We sincerely appreciate the confidence you have placed in us and will continue to assist you in every
«a- We can. Please feel free to contact us if you have any questions in regard to this statement.
THE FOLLOWING IS AN ITEMIZED STATa,1ENT OF THE SERVICES-FACILITIES.AUTOMOTIVE EQUIPMENT.
AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS.
1. PROFESSIONAL SERVICES:
Services ofFunerai Director/Staff $5,475.00
FUNERAL HOME SERVICE CHARGES $5.475.00
SELECTED MERCHANDISE:
Steel Gasketed Casket $2,895.00
12 Ga.Regular $1:535.00
Maroon Register Package $75.00
THE COST OF OUR SERVICES,EQUIPMENT,AND MERCHANDISE
THAT YOU HAVE SELECTED $9980.00
AT THE TIME FUNERAL ARRANGEMENTS WERE MADE.WE ADVANCED CERTAIN PAYMENTS TO
OTHERS AS AN ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES.
CASH ADVANCES:
Opening Grave $950.00
Cemetery Equipment $200.00
Certified Death Certificates $120.00
Newspaper Notices-Patriot(DISCOUNTED) $250.88
Newspaper Notices-Sentinel $322.22
Clergy/Mass Offering $125.00
Organist $125.00
F1oa--en $243.80
TOTAL CASH ADVANCES AND SPECIAL CHARGES $2336.9(1
CONTRACT PRICE $12316.90
1
RECEIPT FOR PAYMENT
-------------------
-------------------
LISA M. GRAYSON, ESQ. Receipt Date : 4/02/2014
Cumberland County - Register Of Wills Receipt Time : 15 :42 : 52
One Courthouse Sqguuare Receipt No. : 1077485
Carlisle, PA 17413
YEAGER LAVERLA G
Estate File No. : 2014-00302
Paid By Remarks : KATHLEEN FURR
DB1
------------------------ Receipt Distribution ------------------------
Fee/Tax Description Payment Amount Payee Name
PETITION LTRS TEST 45 . 00 CUMBERLAND COUNTY GENERAL FUN
WILL 15 . 00 CUMBERLAND COUNTY GENERAL FUN
JCS FEE 23 .50 BUREAU OF RECEIPTS & CNTR M.D
SHORT CERTIFICATE 15 . 00 CUMBERLAND COUNTY GENERAL FUN
RENUNCIATION 10 . 00 CUMBERLAND COUNTY GENERAL FUN
AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN
INVENTORY 15 . 00 CUMBERLAND COUNTY GENERAL FUN
INH TAX RETURN 15 . 00 CUMBERLAND COUNTY GENERAL FUN
----------------
Check# 4384 $143 . 50
Total Received. . . . . . . . . $143 . 50
i
i
i
i
i
i
i
REV-1512 EX+ (12-08)
enns lvania SCHEDULE I
p y
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Laverla G.Yeager 21-14-0302
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
1• Member's 1 st Visa credit card-final bill $98.72
2. United water-final bill $23.14
3. PSERS reimbursement $111.93
4. Boscov's-final bill $28.99
5. Verizon-final bill $76.31
6. Comcast-final bill $155.76
7, UGI-final bill $150.00
8. Chuck Bricker personal property appraisal $120.00
TOTAL(Also enter on Line 10, Recapitulation) $ 764.85
If more space is needed,insert additional sheets of the same size.
STmoll,
cHucf-d e>R !ck-cpl Al)cr/okcr-g2
3 TEX4 cd AA ,
C—cJtAqj ic s 9 utz9 PA, 19 650
TO �N�PY SHELLY �}I Tl'.
/0. 5'r IIA F.v.6r sr,
�CIPJ}�t%cc.SRUr�S IPA,
Y C dzo o
M'7 3409 MADE IN U.S.A.
REV-1513 EX+(01-10)
'37 pennsylvania SCHEDULE
DEPARTMENT OF REVENUE
} INHERITANCE TAX RETURN BENEFICIARIES
{ RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Laverla G. Yeager 21-14-0302
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. Kathleen Y.Furr,103 East Elmwood Avenue,Mechanicsburg,PA 17055 Daughter 33.33% Rest, Residue
2. Teresa Y.Gongloff,515 South York Street,Mechanicsburg,PA 17055 Daughter 33.33% Rest, Residue
3. Timothy C.B.Yeager,911 Cocklin Street,Mechanicsburg,PA 17055 Son 33.33% Rest, Residue
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 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
LAVERLA G. YEAGER
1, LAVERLA G. YEAGER, of 1016 East Simpson Street,
Mechanicsburg, (Borough of Mechanicsburg), Cumberland County, Pennsylvania,
make, publish and declare this as and for my Last Will and Testament, hereby
revoking all other Wills and Codibils heretofore made by me.
FIRST: I direct that all inheritance, estate, transfer, succession and
death taxes, as well as my just debts and funeral expenses, of any kind
whatsoever, which may be payable by reason of my death, shall be paid out of the
principal of my estate as the same can conveniently be done.
SECOND: I give, devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate, including any
property over which I hold power of appointment and together with any insurance
policies thereon, as follows:
(a) Thirty-three and one-third percent (33 1/3%) thereof unto my
daughter, L. KATHLEEN Y. FURR, of Mechanicsburg, Pennsylvania, provided.that
should L. KATHLEEN'Y- FURR predecease me, I give and bequeath her share as
folio-w s:
(i) Fifty percent (50%) unto my granddaughter, ABBIE GONGLO.FF, of
Mechanicsburg, Pennsylvania; and
(ii) Twenty-five percent (25%) unto my grandson, CHRISTIAN B.
YEAGER,, of Mechanicsburg,"Pennsylvania; and
(iii) Twenty-five percent (25%) unto my granddaughter, RACHEL E.
" EAGER, of Mechanicsburg, Pennsylvania.
(b) Thirty-'three and one-third percent (33 1/3%) thereof unto my
daughter, TERESA Y. GONGLOFF, of Mechanicsburg, Pennsylvania, provided that
should TERESA Y. GONGLOFF predecease me, I give and bequeath her share unto
ABBIE GONGLOFF; and
(c) Thirty-three and one-third percent (33 1/3%) thereof unto my son,
TIMOTHY C. B. YEAGER, of Mechanicsburg, Pennsylvania, provided that should
TIMOTHY C. B. YEAGER predecease me, I give and bequeath his share as follows:
(i) Fifty percent (50%) unto CHRISTIAN B. YEAGER; and
(ii) Fifty percent (50%) unto RACHEL E. YEAGER.
THIRD: Should my grandchild or grandchildren not have attained the age
of twenty-two (22) years at the time for distribution to him or her, I give, devise and
bequeath the share of each such grandchild to my hereinafter named Trustee, IN
SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares so received, and
to use and apply from time to time such portion of income and principal for the said
child's education (including college, trade school or other similar training or education),
support and welfare as my Trustee, in her sole discretion, deems advisable. My
Trustee may make the payments for the support and maintenance of my grandchildren
directly to said children or their Guardian, as required. Any payments made by my
Trustee pursuant hereto shall be m die without further responsibility to the said
children, Guardian, or to any person taking care of my grandchildren. The T ustee, in
exercising her discretionary authority with respect to the payment of income or
principal of the within Trust to my grandchild or grandchildren, shall take into
consideration any income or other resources available to my grandchild or
grandchildren from sources outside this Trust. In addition, my hereinafter named
C Trustee shall have the right, in her sole discretion, to purchase and pay for out of the
principal, as well as income, such insurance policies as will provide for the minor's
medical care.
2
Any income or principal not so applied shall be distributed to each child
when he or she attains the age of twenty-two (22) years.
FOURTH: In addition to all powers granted to them by law and b)� other
provisions of this Will, I give the fiduciaries acting hereunder the following powers,
applicable to all property, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease, for any period of time,
any real or personal property and to give options for sales, exchanges or leases, for
such prices and upon such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give legally sufficient
instruments for transfer of the property and to receive the proceeds of any disposition.
(B) To partition, subdivide, or improve real estate and to enter into
agreements concerning the partition, subdivision, improvement, zoning or management
of real estate and to impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to abandon any
property which is of little or no value.
(D) To invest in all forms of property, including stocks, common trust
funds and mortgage investment funds; without restriction to investments authorized for
Pennsylvania fiduciaries, as are deemed proper, without regard to any principle of
diversification, risk or nroducti-6ty.
1
(E) To exercise any option, right or privilege granted in insurance policies
or in other investments.
(F) To exercise any election or privilege given by the Federal and other
tax laws, including, but not necessarily being limited to, personal income, gift and
estate or inheritance tax laws.
(G) To make distributions to my herein named beneficiaries in cash or in
kind or partly in each.
3
(H) To borrow money from themselves or others in order to pay debts,
taxes, or estate or trust administration expenses, to protect or improve any property
held under my will, and for investment purposes.
(1) To select a mode of payment under any qualified retirement plan
(pension plan, profit sharing plan, employee stock ownership plan, or any other type of
qualified plan) to the extent provided for by the plan or the law.
FIFTH: I nominate and appoint my daughter-in-law, ELENITA B.
YEAGER, Trustee, of the above-described Trust for the benefit of CHRISTIAN B.
YEAGER and RACHEL E. YEAGER. I direct that my Trustee and her successor
shall serve without bond and shall receive fair and reasonable compensation.
SIXTH: I nominate and appoint L. KATHLEEN Y. FURR, TERESA Y.
GONGLOFF and TIMOTHY C. B. YEAGER, Co-Executors, of this, my Last Will
and Testament. I direct that my Co.-Executors shall not be required to post security or
a bond for the performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my
Last Will and Testament, this d day of February, 2009.
(SEAL)
VERLA G. YEAG' ER/
Signed, sealed, published and declared by the above-named Testatrix as and for
her Last Will and Testament in our presence, who, at her request, in her presence and
in the presence of each other, have hereunto subscribed our names as attesting
witnesses.
Address Name
Addre Name
4