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Home My WebLink About02-26-15 (3) 1505610143 REV-1500 (02-11) Department of Revenue OFFICIAL USE ONLY p Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOx.280601 INHERITANCE TAX RETURN 21 14 1166 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 11 29 2014 01 01 1926 Decedent's Last Name Suffix Decedent's First Name MI BESHORE JEAN E (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 X❑ 1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate 4a.Future Interest Compromise 5. Federal Estate Tax Return Required (date ofdeath after 12-12-82) 8 Decedent Died Testate 7. AttacdheM of TneV Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) 9. Litigation Proceeds Received 10.gr ween?2j1r% gt{Da�so f Death 11.Election to tax under Sec.9113(A) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D BOGAR (717) 737 8761 REGIS-gR OF WFL'CS U$PCtA�.Y r-11 c).* C,z; --n r 2 rj First Line of Address rn C7 t rn , ONE WEST MAIN STREETrn tr1 Second Line of Address Ci or Post Office DATE Fg1ED City State ZIP Code r— SHIREMANSTOWN PA 17011 U' 711 Correspondent's e-mail address: jbogar(a�bogarlaw.com 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. SIG U OF PERSO ESPONSIBLE FOR FILING RETURN DATE James_ !?; Bogar ADDRE S One West Main reet,Shiremanstown, PA 17011 SIGNAT OF PREPARER THEIR THAN REPRESENTATIVE DATE James D. Bogar ADDRES One West Main Street, Shiremanstown, PA 17011 Side__ L 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Beshore, Jean E. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 128,367 . 01 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 21 ,272 . 43 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&MiscellaneousNnn Probate Property (Schedule G) LJ Separate Billing Requested............ 7. 38, 077 .26 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 187, 716 . 70 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 14 ,530 . 83 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 14 ,530 . 83 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 173, 185 . 87 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. 173, 185 . 87 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable 173, 185 . 87 16. 7 , 793 . 36 at lineal rate X .045 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. 71793 . 36 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 L 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-14-1166 Decedent's Complete Address: DECEDENT'S NAME Beshore,Jean E. STREET ADDRESS 824 Lisburn Road CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 7,793.36 2. Credits/Payments A. Prior Payments B. Discount 389.67 Total Credits(A +B) (2) 389.67 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 7,403.69 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;.................................. ❑ Fix] c. retain a reversionary interest;or............................................................................................................... ❑ ❑x d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 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?....... ❑ ❑x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑x ❑ 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 January 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-1503 EX+(6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Beshore,Jean E. 21-14-1166 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Edward Jones -Account No.270-08343. Principal balance 128,367.01 at date of death$128,202.67;accrued interest$164.34. TOTAL(Also enter on Line 2, Recapitulation) 128,367.01 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule B(Rev.6-98) a w o• N D e n PREMIUM ESTATE VALUATION REPORT Prepared for: JEAN E. BESHORE Date: January 9, 2015 Prepared by: PETER B. ARNOLD Financial Advisor 717-731-1672 3780 TRINDLE ROAD www.edwardjones.com member sspc CAMP HILL, PA 17011 Edward!ones,its employees and financial advisors are not estate planners and cannot provide tax or legal advice. You should consult a qualified attorney for professional advice on your specific situation. Mi & OFvwww .' Estate Valuation Date of Death: 11/29/2014 Estate of: JEAN E. BESHORE Valuation Date: 11/29/2014 Account: 270-08343 Processing Date: 01/09/2015 Report Type: Date of Death Number of Securities: 7 File ID: 270-08343 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) '0.54 CASH (CASH) 0.54 2) 158.495 AMERICAN BALANCED FD (024071102; ABALX) CL A Mutual Fund (as quoted by NASDAQ) 11/28/2014 26.35004 Mkt 26.350000 4,176.34 3) 217.707 CAPITAL INCOME BLDR FD (140193103; CAIBX) SH BEN INT Mutual Fund (as quoted by NASDAQ) 11/28/2014 61.71000- Mkt 61.710000 13,434.70 4) 670.804 INCOME FD AMER INC (453320103; AMECX) CL A Mutual Fund (as quoted by NASDAQ) 11/28/2014 22.11000 Mkt 22.110000 14,831.48 5) 803.933 AIM COUNSELOR SER TR (92113D102; ACEIX) INV EQTX&INCM A Mutual Fund (as quoted by NASDAQ) 11/28/2014 11.46000 Mkt 11.460000 9,213.07 Page 1 Disclaimer: This report was produced by Edward Jones DOD Valuation Service. This report was calculated using EstateVal, a product of Estate Valuations & Pricing Systems Inc. Please review all contents for accuracy and completeness. If you have questions, please contact Edward Jones Valuation Service at 1-888-441-5475 (Revision 7.3.1) . Estate.. Valuation Date of Death: 11/29/2014 Estate of: JEAN E. =BESHORE Valuation Date: 11/29/2014 Account: 270-08343 Processing Date: 01/09/2015 Report Type: Date of Death Number of Securities: 7 File ID: 270-08343 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 6) 4272.132 LORD ABBETT MUNI INCOME TR (543912604; LISAX) INTER TXFR CL A Mutual Fund (as quoted by NASDAQ) 11/28/2014 10.87000 Mkt 10.870000 46,438.07 Daily Div. Accrual as of 11/29/2014 98.74 7) 3693.229 LORD ABBETT MUNI INCOME TR (543912802; LISCX) . INTER TXFR CL C Mutual Fund (as quoted by NASDAQ) 11/28/2014 10.86000 Mkt 10.860000 40,108.47 Daily Div. Accrual as of 11/29/2014 65.60 Total Value: $128,202.67 Total Accrual: $164.34 Total: $128,367.01 Page 2 Disclaimer: This report -was produced by Edward Jones DOD Valuation Service. This report was calculated using EstateVal, a product of Estate Valuations & Pricing Systems Inc. Please review all contents for accuracy and completeness. If you have questions, please contact Edward Jones Valuation Service at 1-888-441-5475 (Revision 7.3.1) . Rev-1508 EX+(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Beshore,Jean E. 21-14-1166 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Santander-Checking Account No.0771929039. Principal balance at date of death 21,272.43 $21,272.28;accrued interest$0.15 TOTAL(Also enter on Line 5, Recapitulation) 21,272.43 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) Court Order Processing\Decedents- MAI-MB3-01-21 - P.O.Box 841005 - Boston,MA 02284 December 26, 2014 James D. Bogar Attorney at Law N One West Main Street Shiremanstown, PA 17011 RE: Estate of Jean E Beshore x Date of Death: 11/29/2014 Dear Mr. Bogar: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in N the date of death balance. e Please feel free to contact me if I can be of any further assistance. Very truly yours, Z .�r Ed Stevens `s COP Specialist 617-514-5189 m s F �F 3 3 U_ z 5 z a a Santander ESTATE OF:JEAN E BESHORE SOCIAL SECURITY M DATE OF DEATH: 11/29/2014 Account M 0771029039 Type: CHECKING (I N T E R E S TOpen date: 06/23/1995 BEARING) In the name of:JEAN E BESHORE(JOYCE M KLINGER, POA) Date of death balance: $21,272.28 Int.(YTD)from:01/01/2014 To: 11/05/2014 $1.26 Accrued interest to date of death: $0.15 Other info: Account M 0774048961 Type: SAVINGS Open date:04/16/2004 In the name of: JEAN E BESHORE Date of death balance:$0.00 int.(YTD)from:01/01/2014 To: 11/05/2014 $0.00 Accrued interest to date of death:$0.00 Other info: Page 2/2 Rev-1510 EX+(08-09) SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Beshore,Jean E. 21-14-1166 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH THEIR COPY OF THE DEED FFOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Lincoln Financial-Annuity Contract No.959588714. 38,077.26 38,077.26 The Decedent's two sons are the named beneficiaries of this account. TOTAL(Also enter on Line 7,Recapitulation) 38,077.26 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) n Lincoln Financial Groupe PO Box 7880 Fort Wayne IN 46801-7880 January 23, 2015 JAMES D. BOGAR Contract No. 959588714 ATTORNEY AT LAW Jean E. Beshore, deceased ONE WEST MAIN STREET SHIREMANSTOWN, PA 17011 VIA EMAIL: JBOGAR@BOGARLAW.COM Dear Mr. Bogar: This letter is in response to your correspondence dated January 14, 2015. Please note the following regarding contract(s) owned by Jean E. Beshore: Contract number 959588714 is a Non-Qualified Variable Annuity. The contract issue date is September 25, 2000. Jean E. Beshore is the owner/annuitant. The beneficiaries listed are: David Scott Beshore—Son (50%) and Edward Boyd Beshore—Son (50%). As of the date of death, November 29, 2014, the contract value was $38,077.26 with a cost basis amount of$37,865.78. If you have any questions,please contact our toll-free number 800-454-6265,extension *8200. Our hours of operation are Monday through Thursday 8:00 a.m. to 6:00 p.m. and Friday 8:00 a.m. to 5:30 p.m. EST, Sincerely, Your Dedicated Claims Team Annuity Claim Team Lincoln Financial Group Claim Department REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RE RESIDENT DEC ENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Beshore,Jean E. 21-14-1166 Decedent's debts must be reported on Schedule 1. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s)attached 299.10 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees Bogar&Hipp Law Offices 9,675.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 390.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 4,166.23 See continuation schedule(s)attached TOTAL(Also enter on line 9,Recapitulation) 14,530.83 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Beshore,Jean E. 21-14-1166 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Edward B. Beshore-reimbursement for funeral luncheon 299.10 H-A 299.10 Other Administrative Costs 2 Cumberland Law Journal-fee to publish Administrator's Notice 75.00 3 Joyce Klinger-payment for Power of Attorney services rendered per request,along with 2,000.00 preparation of 2014 personal income tax returns 4 RESERVES: -Costs to conclude administration of the estate, including preparation and filing 1,500.00 of fiduciary income tax returns and Court Accounting 5 Santander-fee to provide date of death valuation letter 20.00 6 Social Security Administration.-reclamation of Social Security payment 197.00 7 The Sentinel-fee to publish Administrator's Notice 148.06 8 The Woods-final bill 226.17 H-B7 4.166.23 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Beshore,Jean E. 21-14-1166 NAME AND ADDRESS OF RELATIONSHIP TOSHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT Do Not List ee (Words) ($$$) I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] David S. Beshore Son One-half of rest, 27 Drexel Place residue and New Cumberland, PA 17070 remainder Edward B. Beshore Son One-half of rest, 2053 W 1100 S residue and Syracuse, UT 84075 remainder Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) w i i LAST WILL AND TESTAMENT OF JEAN E. BESHORE I, JEAN E. BESHORE, of New Cumberland, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I 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, in equal shares, to my children, EDWARD B. BESHORE and DAVID S . BESHORE, provided, however, that should either of my children predecease me, I give and bequeath such child' s share unto his issue per stirpes, and if there be a failure of same, then I give and bequeath such deceased child' s share to my surviving child as provided herein. SECOND: Should any of my grandchildren not have attained the age of twenty-two (22) years at the time for dis- tribution to him or her, I give, devise and bequeath the share of each such grandchild to my hereinafter named Trustee or Trustees, 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 grandchild' s education (including college, trade school or other similar training or education) , as my Trustee or Trustees, in their sole discretion, deem advisable . The Trustee or Trustees, in exercising their discretionary authority with respect to the payment of income or principal of the within Trust to my grand- children, shall take into consideration any income or other resources available to my grandchildren from sources outside this Trust . Any income or principal not so applied shall be dis- tributed to each grandchild when he or she attains the age of twenty-two (22) years . In the event any of my grandchildren die prior to the termination of this Trust established herein for their benefit, the interest of said grandchild in said Trust shall cease with any income and principal being divided evenly between or among that deceased grandchild' s brothers or sisters or the separate Trusts established hereunder for their benefit and, in the absence of any brothers or sisters, or any Trusts established hereunder for their benefit, to my other grandchildren, or the Trusts established hereunder for their benefit, in equal shares . THIRD: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, 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 th.e proceeds of any disposition of it . (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, 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 2 r restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (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 benefici- aries in cash or in kind or partly in each. (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 . (I) 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 the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. FOURTH: I nominate and appoint my son, EDWARD B. BESHORE, as Trustee of the hereinabove described Trusts. In the event of the death, resignation or inability to serve for any reason whatsoever of the said EDWARD B. BESHORE, I nominate and appoint DAVID S. BESHORE, as Trustee of the hereinabove described Trusts . I direct that my Trustee or Trustees shall serve without bond and shall receive fair and reasonable compensation. FIFTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may- be payable by reason of my death, whether or not with 3 M respect to property passing under this Will, shall be paid out of the principal of my residuary estate . SIXTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. SEVENTH: I nominate and appoint my children, EDWARD B. BESHORE and DAVID S . BESHORE, or the survivor as between the two of them, Co-Executors of this, my Last Will and Testament . I direct that my Co-Executors, Trustee or Trustees, as the case may be, and their successors, 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,-'Aix day of 2013 . (3 (SEAL) JEAN E . BESHORE. 4 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 Address 5