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HomeMy WebLinkAbout01-26-15 1505614134 EX(03-14)(FI) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 4 1 0 3 8 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 0 0 6 2 0 1 4 1 1 1 6 1 9 6 1 Decedent's Last Name Suffix Decedent's First Name MI G E B H A R D D E N I S E A (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI G E B H A R D D A N I E L T THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1.Original Return ❑ 2.Supplemental Return ❑ 3. Remainder Return(date of death Prior to 12-13-82) ❑ 4.Agriculture Exemption ❑ 5. Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required (date of death on or after 7-1-2012) death after 12-12-82) ❑X 7. Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust _ 9.Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) ❑ 10.Litigation Proceeds Received ❑ 11. Non-Probate Transferee Return ❑ 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets only) ❑ 13. Business Assets ❑ 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number J A C Q U E L I N E A K E L L Y 7 1 7 5 4 1 5 5 5 0 First Line of Address 8 4 5 S I R T H O M A S C 0 U R T Second Line of Address S U I T E 1 2 City or Post Office State ZIP Code H A R R I S B U R G P A 1 7 1 0 9 Correspondent's e-mail address: JACKIE@JAN BROWN LAW.COM C) � n _Aj r,-> 6 4 REGISTER OF WILLS YSE ONS Cn REGISTER OF WILLS USE ONLY i I ti 0) 1 r1 DATE FILED MMDDYYYY C' >ti C71, ...,.,I x1 (Z) a r.z ray 1 DATE FILED STAMP C,) Q) PLEASE USE ORIGINAL FORM ONLY Side 1 I IIIIII VIII VIII VIII VIII VIII VIII ILII VIII IIID IIII IIII 1505614134 1505614134 1505614234 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: DENISE A - GEBHARD 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. 3 0 3 9 8 . 1 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 6 0 1 8 . 6 9 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . . . . 7. 1 8 5 7 . 6 2 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 3 8 2 7 4 . 4 3 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 8 4 4 9 . 8 0 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . . . . . . 10. 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 8 4 4 9 . 8 0 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 2 9 8 2 4 . 6 3 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. 2 9 8 2 4 . 6 3 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 _ 2 7 8 3 1 . 5 3 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 1 9 9 3 . 1 0 16. 8 9 . 6 9 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 8 9 • 6 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑X Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has any knowledge. SIG TURE OF PERSON R PONSIBLE FOR FILING RETURN DATE C. -22-1 S_ DRESS 314 LANCAS ER AVENUE ENOLA PA 17025 SIG RE OF PREPARER-OT T N PERSON RESPONSIBLE FOR FILING THE RETURN DATE AD RES 5 SIR THOMAS COURT, SUITE 12 HARRISBURG PA 17109 1111111 HE 11111111111111111111111111111111111111111111 IN Side 2 1505614234 1505614234 J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: 21 14 1038 DECEDENT'S NAME DENISE A. GEBHARD STREET ADDRESS 314 LANCASTER AVENUE CITY STATE ZIP ENOLA PA 17025 Tax Payments and Credits: 1, Tax Due(Page 2,Line 19) (1) 89.69 2. Credits/Payments A.Prior Payments B.Discount (See instructions.) Total Credits(A+B) (2) 0.00 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) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 89.69 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 ...................................................................... ❑ ❑X b. retain the right to designate who shall use the property transferred or its income ............................... ❑ ❑X c. retain a reversionary interest ..................................................................................................... ❑ 0 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? ....................................................................................... ❑ ❑X 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?.................................................................................................. 0 ❑ 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 step-parent 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-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: DENISE A. GEBHARD 21 14 1038 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. Members 1 st Investment Savings Account; Account#70812-05 204.57 2. 2005 Toyota Sienna 9,905.00 (See attached Kelley Blue Book) 3. Commonwealth of Pennsylvania; final payroll 10,270.53 4. Members 1st Certificate of Deposit; Account#70812-40 10,018.02 TOTAL(Also enter on Line 5,Recapitulation) $ 30 398.12 If more space is needed,use additional sheets of paper of the same size. REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DENISE A. GEBHARD 21 14 1038 If an asset was made 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. Daniel T. Gebhard 314 Lancaster Avenue spouse Enola, PA 17025 B. Dillon C. Gebhard 314 Lancaster Avenue son Enola, PA 17025 C. JOINTLY-OWNED PROPERTY: LETTER 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. 02/1985 Members 1st Regular Savings Acct; Acct#70812-00 1,383.74 50. 691.87 2. A 02/1985 Members 1 st Checking Acct; Acct#70812-11 6,667.43 50. 3,333.72 3. B 10/1993 Members 1st Regular Savings Acct; Acct#136219-00 2,059.77 50. 1,029.89 4. B 09/2008 Members 1st Checking Acct; Acct#136219-11 1,926.41 50. 963.21 TOTAL(Also enter on Line 6,Recapitulation) $ 6,018.69 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER DENISE A. GEBHARD 21 14 1038 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 INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENTAND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACHACOPY OFTHE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. BELCO Community Credit Union IRA; CID#27458 842.95 100.00 842.95 Beneficiary: Daniel T. Gebhard, spouse 2. BELCO Community Credit Union Roth IRA; CID#27458 1,014.67 100.00 1,014.67 Beneficiary: Daniel T. Gebhard, spouse 3. SERS; 457(b) Plan 0.00 0.00 Beneficiary: Daniel T. Gebhard, spouse Not taxable--decedent did not have the right to possess, enjoy, assign or anticipate the payments made, during her life. DOD value= $21,514.52 TOTAL (Also enter on Line 7,Recapitulation) $ 1,857.62 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER DENISE A. GEBHARD 21 14 1038 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Richardson Funeral Home 4,449.30 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: Jan L. Brown &Associates 3,500.00 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: Register of Wills 135.50 5 Accountant Fees: 6. Tax Return Preparer Fees: Parks & Company; preparation of fiduciary tax returns 305.00 7. Register of Wills; additional probate fees 60.00 TOTAL(Also enter on Line 9,Recapitulation) $ 8,449.80 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DENISE A. GEBHARD 21 14 1038 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).j 1. Daniel T. Gebhard, spouse Spousal 27,831.53 314 Lancaster Avenue Enola, PA 17025 2. Dillon C. Gehbard Lineal 1,993.10 314 Lancaster Avenue Sch. F assets Enola, PA 17025 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 WJ1 and Tesfament OF DENISE A. GEBHARD I, DENISE A. GEBHARD, of CUMBERLAND County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me heretofore made. ITEM 1: Family Information. I am married to DANIEL T. GEBHARD, and all references to my husband in this Will are to him. I have three children: DERRICK J. GEBHARD (Born November 23, 1981); DANE A. GEBHARD (Born February 17, 1987); and, DILLON C. GEBHARD (Born February 4, 1992). These and any other children born to or adopted by my husband and me are described in this Will as "my children," or as "a child of mine." Any person born to or adopted by issue of mine is to be included as issue of mine. Provided, however, no adopted person shall benefit under this Will unless the order or decree of adoption is entered before the adopted person attains the age of twenty-one (21) years. ITEM I1: Death Taxes. I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate, except that no taxes shall be charged against any gift qualifying for the marital or charitable deduction in my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even.though on proceeds of insurance or other property not passing under this Will. Page 1 ITEM III: Debts and Final Expenses. I direct the Executor to pay the expenses of my last illness, my legally enforceable debts, and my funeral expenses from the residue of my estate as an expense and cost of administration of my estate. ITEM IV: Tangible Personal Property. (a) Written List. I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of my personal property as specified in the written list. If no written list is found in my safe deposit box or elsewhere and properly identified by the Executor within thirty (30) days after the probate of my Will, it shall be presumed that there is no other statement or list. Any subsequently discovered list shall be ignored. (b) If Husband Survives. If my husband survives me, I give to him all my tangible personal property not set forth in the written list referenced in paragraph (a), including but not limited to, all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. (c) If Husband Does Not Survive. If my husband does not survive me, I give any property of the type described in paragraph (b) and not set forth in a written list to my children, to be divided between them as they shall agree. The Executor shall represent any minors in the division of this property. Should there be no agreement, this property shall be divided between my children by the Executor in as nearly equal portions as is deemed practical in the discretion of the Executor, having due regard to their personal preferences. If the Executor thinks any property to which a minor child would become entitled is unsuitable for the child's use, the property shall be sold and the proceeds shall be added to the share of my residuary Page 2 estate held for the benefit of that child. The Executor may deliver any property to which a minor is entitled and which is not sold to the person with whom the child resides or who has the care or control of him or her (without bond), and the receipt of that person shall be a complete release of the Executor. ITEM V: Residue. I give the residue of my estate, not disposed of in the preceding portions of this Will, to my husband, DANIEL T. GEBHARD, if he survives me. If my husband does not survive me, I give the residue to my children, in equal shares. If any of my children is not living at my death, the share of my deceased child shall be paid to his or her then living issue, per stirpes. If I am not survived my any issue, I give the residue of my estate to my brother, HERBERT D. KRUGER, III, if he is then living. If my brother is not then living, I give the residue to my niece, ELEANOR C. KRUGER, if she is then living. If Eleanor is not then living, I give the residue of my estate to my husband's sister, MARCIA R. FESCHUK. ITEM VI: Administrative Powers. In addition to the powers granted at law, the Executor shall possess the following powers, each of which shall be construed broadly and may be exercised without court approval, but in a fiduciary capacity only: (a) Retain Investments. To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor. (b) Vary Investments. To vary investments and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. , l Page 3 �++ (c) Division of Assets. In order to divide the principal of my estate or make distributions, the Executor is authorized to distribute personal property and real property partly or wholly in kind, and to allocate specific assets among beneficiaries so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) Sell Assets. To sell either at public or private sale any or all real or personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale. The Executor is authorized to make, execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to carry out the powers conferred upon the Executor. (e) Encumber Real Estate. To mortgage real estate, and to make leases of real estate. (f) Borrow Money. To borrow money from any person, including the Executor, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate. (g) Pay Costs. To pay all costs, taxes, expenses and charges in connection with the administration of my estate. (h) Distributions without Court Order. To make distributions of income and of principal to the proper beneficiaries, Page 4 A during the administration of my estate, with or without court order, in such manner and in such amounts as my Executor deems prudent and appropriate. (i) Rights as Stockholder. To exercise voting rights with respect to securities which form a part of my estate, and to exercise all the powers incident to the ownership of securities. (j) Reorganize. To unite with other owners of property similar to property in my estate to carry out any plans for the reorganization of any company whose securities form a part of my estate. (k) Disclaim. To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (1) Tax Returns. To prepare, execute and file tax returns of any type required by applicable law, and to make all tax elections authorized by law. (m) Allocate Expenses. To allocate administrative expenses to income or to principal, as the Executor deems appropriate. However, no allocation to income shall be made if the effect of the allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (n) Employ Advisors. To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor deems appropriate, and to compensate these persons from Page 5 •� . — assets of my estate, without affecting the compensation to which the Executor is entitled. (o) Basis Adjustment. To make any adjustment to basis authorized by law, including, but not limited to increasing the basis of any property included in my estate, whether or not passing under this Will, by allocating any amount by which the bases of assets may be increased. The Executor shall be under no duty and shall not be required to allocate basis increase exclusively, primarily, or at all to assets which pass as part of my probate estate as opposed to other property for which a basis adjustment is allowable. The Executor shall allocate basis increase equitably among those beneficiaries receiving property as a result of my death, but shall not be liable to any person, nor subject to removal or surcharge, for any reasonable allocation of basis increase. (p) Compromise Claims. To compromise claims. (q) Other Acts. To do all other acts in the Executor's judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the estate. ITEM VII: Beneficiaries Under Age 25. If a beneficiary under the age of twenty-five (25) years is entitled to receive assets under this Will, the person who served as Executor of my estate shall retain those assets as Custodian for the beneficiary under the Pennsylvania Uniform Transfers to Minors Act. The Custodian may receive and administer all assets authorized by law, and shall have full authority as provided in the Pennsylvania Uniform Transfers to Minors Act to use assets in the manner the Custodian deems advisable for the best interests of the beneficiary. I also designate the person who served as Executor of my estate as successor Custodian of any property for which I am custodian under any Uniform Gifts to Minors Act or Uniform Transfers to Minors Act. Page 6 �— ITEM VIII: Survival. Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. ITEM IX: Guardian of the Person. If I survive my husband, I appoint my son, DERRICK J. GEBHARD, to be the Guardian of the person of my minor children. If Derrick is unable or unwilling to serve (or, to continue serving) as Guardian of the person, I appoint my son, DANE A. GEBHARD, to be the Guardian of the person of my minor children. ITEM X: Executors. I make the following provisions with respect to Executors: (a) Primary Executor. I appoint DANIEL T. GEBHARD, to be the Executor. (b) Contingent Executor. In the event that my husband is unable or refuses to serve as Executor, I appoint my son, DANE A. GEBHARD, to serve as Executor. In that event that Dane is unable or refuses to serve as Executor, I appoint my brother, HERBERT D. KRUGER, III, to serve as Executor. (c) Compensation. The Executor shall have the right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. (d) Standard of Care. No Executor shall be liable or accountable for any loss that may result from the good faith exercise of the authority granted in this Will. (e) Security. The Executor is specifically relieved from the duty of filing bond or entering security. Page 7 ' IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding seven (7) pages, at the end of each page of which I have also set my initials for greater security and better identification this W' day of February, 2008. �A (SEAL) DENISE A. GEBHARD We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. Z� (SEAL) Residingaxsz�_ '.1 1? (SEAL) Residing at 1161Y LZI( ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF CUMBERLAND ) I, DENISE A. GEBHARD, 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 and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. �.:.�.�..�(SEAL) DENISE A. GEBHARD Sworn to and subscribed before me this 'Jt7. day of , 2008. Notary Public My Commission Expires: (SEAL) comMONwEALm of PENNSYLVANIA NOTARIAL SEAL CYNTHIA J.RULE,Notary Pubic Lemoyne Boro.,Cumberland County FebWWuxy 3, I2 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND We, and 1", 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 Testatrix, DENISE A. GEBHARD, sign and execute the instrument as her Last Will and Testament; that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness -Vk 1 t ne'ss Sworn to and subscribed before me this day of i F� T 12008. Notary Public My Commission Expires: (SEAL) COMMOKWtALTH CW PEMSYLVAN11A NOTARIAL SEAL CYNTHIA J.RULE,Notary Pubk Lemoyne Boro.,Cumberland Cow* My Commission Expires February 3, 12 page 1 of 2 Kelley Blue Book The Trusted Resource` Kelley Blue Book , Lets i Ga - ~" a pyoTn Places TII I .,. i + ' <i ptctetP't-"a enr-un as;cpttetts I 1 been Upped- � _ cucnen mo3�,„-tn The ante has officially be �.._.__— __._. why alis? Advertisement Sell To Private Party i 2005TOY Sienna �� condition very a fair $9,905 ; Pricing Repo Condition 7 slo.si4 59,217 _.�; Excetient l $tyle:LE Minivan 4D 510,453 4 Mileage:so,000 4 s Vehicle Highlights private party values valid for your area through ii Max Seating:7 11/6/2014 i Fuel Economy: Comb 20 MPG I City 171Hwy Engine:V6.3.3 Liter Doors:4 Transmission:Automatic Drivetrain:FWD Body style:Van EPA Class:Minivan Country of Assembly:United states Country of origin:Japan Your Configured Options i sed on typal equipment for this car* our pre selected options,ba added while configuring this car• Seats I ;options that Y� Power Seat Comfort and Convenience Engine Air Conditioning Roof and Glass V6,3.3 Liter power Windows privacy Glass Transmission power Door Locks Cargo and Towing Automatic Cruise Contras Roof Rack Drivetrain steering Wheels and Tires FWD power Steering Steel Wheels Tilt Wheel Braking and Traction i ABS(4-Wheel} Entertainment and Instrumentation AM/FM Stereo Cassette i CD(Single Disc) Safety and Security Dual Air Bags i { } I { j of Terms Tip: Glossary our car`s n e to receive when You trade In It's crucial to know Y you sell it, k Trade-in value This is the amount YOU style, tyes condtx expect mileage and options true condition when 1; Kelley slue Soo �1 ou can price it your car to a dealer.Thi Consider value is determined based on so that y indicated, appropriately.Consider having estimate of what you can reasonably expect Trade-1n Range The Trade-in Range is Kelley glue 's you trade it to receive this week based on the style,condition,mileage and options of your vehicle when eed in to a dealer.However.every dealer is different and values are not guarani ' nnaJ2a�5-tayota--siennalle-mi • • • 111 /2014 http: Jlwww. kbb.comltayotalsle CERTIFICATE OF TITLE FOR A VEHICLE >' , 344 132L1001900064L-001 STOZA22C1SS2.88848 1 20051 TOYOTA1 61733050003 GE VEHICLE IDENTIFICATION NUMBER YEAR MAKE OF VEHICLE TITLE NUMBER Sid 0 : 1 8/01,/13 0579821 0 BODY TYPE DUP SEAT CAP PRIOR TITLE STATE ODOM.PROCD.DATE ODOM.MILES ODOM.STATUS ..4!21/05 18/01/13 DATE PA TITLED DATE OF ISSUE UNLADEN WEIGHT GVW R GCWR TITLE BRANDS ODOMETER STATUS 0.ACTUAL MILEAGE I •MILEAGE EXCEEDS THE MECHANICAL C LIMITS 2.NOT THE ACTUAL MILEAGE 3-NOT THE ACTUAL MILEAGE4006AMR TAMPERING VERIFIED s.EXEMPT FROM ODOMETER DISCLOSURE ilEGtST'ERED OWNER{S) TITLE aMNDS A.ANTIOUE VEHICLE C .CLASSIC VEHKI.E DENISE A GEBHARD �`�• _ Ire F Y .FOR fWNU.S. 31.4 LANCASTER AVE 4r - ,__. H .DISTRic"T;O" VEHICLE .E N O L A PA 170 2 5 ' .."�'�`"- L .LOGGING VEHICLE P.iSJWAS A POLICE VEHICLE R.RECONSTRUCTED . S =STREET ROD ♦ T .RECOVERED THEFT VEHICLE V VEHICLE CONTAINS REISSUED VIN W.FLOOD VEHICLE 4 _ FIRST LIEN FAVOR OF: - SECDNO LIEN FAVOR OF: X .IS(NAS A TAXI If a eeoond IienMlWer a sated upon safistacbon of the Mmt lion. the first ienholder roust forward this Title to the Bureau of Motor Vehicles with Ile FIRST LIEN RELEASED APIXO"le,form and fee- DATE BY SECOND LIEN RELEASED AUTHORIZED REPRESENTATIVE - - DATE MAILING ADDRESS .. ... 13 • AUTHORIZED REPRESENTATIVE - DENISE A GEBHARD 314 LANCASTER AVE ENOLA PA 17025 pennsylvania DEPARTMENT OF TRANSPORTATION I caMY as of the date of issue, the official reconM of the PennsyNarl4,�pePartmdnt BARRY J . S CHOCH, P. E . d Transportation retied that the persons)a cornpanY named herein i•.th s 3aw6#owner d trm•t aW veh cie. Secretary of Trancporutioo SUBSCRIBED AND SWORN f a`co-purchaser other than your spouse is fisted and you want the.fife to d0 eEFpgE ME: be listed as'Joico Tenants With Right of SMrOvorship'(On death of one owner, We goes to surviving owner)CHECK HERE Q,Otherwise,the Oft wilt to issued as'Tenarfls in Common'(On death of one owner,interest of; deceased owner goes to histher heirs or estate). AUNNISTEA040 QATH IF NO LIEN,CHECK 0 IS THIS AN ELT?(IF YES,FIN REQUIRED) YES 0 NOD IST UENYKSLDER FINANCIAL INSTITUTION NUMBER: .. IST UENHOLDER NAME . -STREET - CITY STATE ZIP r r^ IF NO 2ND LIEN,CHECK[)15 THIS AN ELT?(IF YES.FIN REQt11RED)YES 0 NOD V h Ttw wvw0v" -y m ft WpYcelb^ b C*rwr d Two b ew wide 040~ iEp1v1.MR'f.d b M A+lpwdvKH ArM OeMr rraFr c+.krr sM IprtltMt�. . 2ND UENHCNDER FINANCIAL INSTITUTION NUMBER: 2ND UEWKXDER NAME SIDNATUAE OF APPLICNiT OR AUTHORRED$LONER 'L STREET W SIGNATURE OF CO-APPLICAWJITIE OF AUTHORIZED SIGNER CITY STATE ZIP