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HomeMy WebLinkAbout04-06-15 s 1505610105 REV-1500 Ex(°Z-"'(R)7 OFFICIAL USE ONLY PA Department of Revenue pennsylvania Bureau of Individual County Code Year File Number Taxes PO Boxzsosoi INHERITANCE TAX RETURN - ^--" Harrisburg,PA 17128-o6oi RESIDENT DECEDENT a 1 I Y ��U ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW , 09/05/2014 05/29/1929 ' Decedent's Last Name Suffix Decedent's First Name MI Imgrund James C (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 LD 1.Original Return O 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) Lip 6.Decedent Died Testate O 7.Decedent'Maintained a Living Trust 0 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 1231-91 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 ,Mark Imgrund (724)941-6351 REGISTER OF WILLS USE ONLY First Line of Address 114 Evans Drive Second Line of Address C� 73 ---- -.-_-- FILED j1 t City or Post Office State ZIP Code _ 17) 'McMurray PA .15317 rfl fr1 Correspondent's e-mail address: markimgrund@gmaii.com �' '- ca. c;.s Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to th knov2ge and belhOl it is true,correct and complete.Declaration of preparer other than the personal represen ive is based on all information ri.,prenarer 14as any knowle*.-- SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN `:)3DATE F"r i ;� M ADDRESS 114 Evans Drive, McMurray PA 15317 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE t ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 J J 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: James C. Imgrund i RECAPITULATION 1. Real Estate(Schedule A). ... ... ...................................... 1. 0.00 2. Stocks and Bonds(Schedule B) .............................. 971,375.36 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ._.. . 3. 0.00 4. Mortgages and Notes Receivable(Schedule D)......... .................. 4. 0.00 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)...... . 5. j 6,247.27 ; 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 2,872.61 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7.: 0.00 f _ 8. Total Gross Assets(total Lines 1 through 7)................ ... ... ....... 8. ; 980,495.24 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 3,431.20 1 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. ' 1,602.73 11. Total Deductions(total Lines 9 and 10)...................... ... ........ 11.; 5,033.93 . i 12. Net Value of Estate(Line 8 minus Line 11).............................. 12. ` 975,461.31 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13.; 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) ... ..................... 14. 975,461.31 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_ 0.00 15. 0.00 16. Amount of Line 14 taxable at lineal rate X.0 45 975,461.31 16.' 43,895.76 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.E 43,895.76 i 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT t > Side 2 1505610205 1505610205 J t REV-1500 EX(Fl) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME James C. Imgrund STREETADDRESS 2100 Bent Creek Blvd CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 43,895.76 2. Credits/Payments A.Prior Payments 43,965.00 B.Discount 2,194.79 Total Credits(A+B) (2) 46,159.79 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) 2,264.03 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 'I"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred................................................................................I......... 11N b. retain the right to designate who shall use the property transferred or its income ............................................ El E c. retain a reversionary interest.............................................................................................................................. 11E d. receive the promise for fife of either payments,benefits or care?...................................................................... ❑ E 2. If death occurred atter Dec.12,1982,did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................................. ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death?.............. ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which 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. s REV-15o3 Ex+(8-12) �i pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER James C. Imgrund 2014-00870 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. All assets in Fidelity brokerage account Z19303720(see detailed holdings on attached sheets) 593,101.12 2 All assets in Fidelity IRA account 219298875(see detailed holdings on attached sheets) 378,274.24 i 1 TOTAL(Also enter on Line 2, Recapitulation) $ 971,375.38 If more space is needed,insert additional sheets of the same size Attachment to REV-1500 Schedule B, for Estate of James C. Imgrund, file # 2014-00870 November 14,2014 MARK C IMGRUND 114 EVANS DR MCMURRAY,PA 15317-2704 Dear Mark C Imgmnd: As requested,please find the Date of Death Account Valuation for the Estate of dames Clarence Imgrund. Estate Valuation Account Number: Z19303720 Individual Value Date: 09/05/2014 Share Symbol Security Description Qty Value Price MGIDX AMG MANAGERS INTRMD DURATION 6593.24 $72,723.46 $11.03 FBALX FIDELITY BALANCED 10799.63 $263,510.99 $24.40 FAGIX FIDELITY CAPITAL&INCOME 5169.339 $52,727.27 $10.20 FCNTX FIDELITY CONTRAFUND 205.891 $21,173.83 $102.84 FIGRX FIDELITY INTL DISCOVERY 742.731 $29,768.66 $40.08 FVALX FORESTER VALUE FUND 1779.652 $22,156.67 $12.45 LSBRX LOOMIS SAYLES BOND RETAIL SHARES 1836.38 $28,978.05 $15.78 LSGLX LOOMIS SAYLES GLOBAL BOND RETAIL 1744.939 $28,425.03 $16.29 VALSX VALUE LINE PREMIER GROWTH FUND 2038.118 $73,086.93 $35.86 Total Securities: $592,550.89 Cash/Money Markets: $550.23 $1.00 Total Value: $593,101.12 Interest in the amount of$29.10 from the Fidelity Capital&Income fund is not included in the above amount. Estate Valuation Account Number: 219298875 IRA Value Date: 09/05/2014 Share Symbol Security Description Qty Value Price . ABNDX AMERICAN BOND FUND OF AMERICA CLASS 3926.783 $50,145.01 $12.77 CAIBX AMERICAN CAPITAL INCOME BUILDER CL A 619.628 $38,100.90 $61.49 AIVSX AMERICAN INVESTMNT CO OF AMERICA CL A 394.936 $15,955.42 $40.42 FBALX FIDELITY BALANCED 3308.326 $80,723.15 $24.40 FIGRX FIDELITY INTL DISCOVERY 1441.498 $57,775.25 $40.08 FLVCX FIDELITY LEVERAGED COMPANY STOCK 480.89 $22,928.86 $47.68 FDSCX FIDELITY STOCK SELECTOR SMALL CAP 589.706 $15,568.24 $26.40 LSBRX LOOMIS SAYLES BOND RETAIL SHARES 3011.508 $47,521.59 $15.78 DOD TWBrokerage Services provided by Fidelity Brokerage Services LLC Member NYSE,SIPC Clearing,custody and settlement services by National Financial Services LLC Member NYSE,SIPC P.O.Box 770001,Cincinnati,OH 45277-0034 j i Attachment to REV-1500 Schedule B, for Estate of James C. 1mgrund, file # 2014-00870 fi OiChrO 1.R YQ�TRTy LSGLX LOOMIS SAYLES GLOBAL BOND RETAIL 2058.943 $33,540.20 $16.29 VALSX VALUE LINE PREMIER GROWTH FUND 347.827 $12,473.07 $35.86 Total Securities: $374,731.69 Cash/Money Markets: $3,542.55 $1.00 Total Value: $378,274.24 All values included represent the Fair Market Value(FMV)of assets held in the account as of the owner's date of death.The report does not include Limited Partnerships,Options,Precious Metals or Worthless Security positions held in the account as of the date of death nor any accrued dividends not distributed prior to the date of death. Values for any accounts that only hold those asset types are therefore,not included. Fidelity does not warranty the accuracy of this information for any particular purpose nor does Fidelity provide legal or-tax advice:-Consult-with-an attorney or tax professional regarding any specific legal or tax situation. FOR TRUST ACCOUNTS:Please note that if the account on the valuation is a trust registration reporting under a social security number(SSN),then the cast basis of 100%of the account will automatically be stepped up. If the trust has an employer identification number(EIN),a separate request must be submitted. The letter must include the following three items: 1. A statement that the trust qualifies under the IRS regulation to receive a step up 2. The percentage of the trust that should be stepped up 3. The signature of a currently acting trustee The request to update cost basis should be sent directly to: Fidelity Investments ATTN:Cost Basis 100 Crosby Pkwy,Mailzone KC I K-PR Covington,KY 41015 We hope this information is helpful. If you have any questions regarding this matter or need instructions on how to transfer the ownership of the accounts not yet transferred,please call us at 800-544-0003. Fidelity Inheritor Services Representatives are available Monday through Friday,from 8:00 A.M.to 6:30 P.M.Eastern time,or you may visit our website at www.fideliiy.com and search under"change account registration"for additional information. Sincerely, Fidelity Investments Operations and Services Group . Our file number: W 160845-12NOV 14 i i I DODNEWBrokerage Services provided by Fidelity Brokerage Services LLC Member NYSE,SIPC Clearing,custody and settlement services by National Financial Services LLC Member NYSE,SIPC P.O.Box 770001,Cincinnati,OB 45277-0034 I REV-*08 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: James C. Imgrund 2014-00870 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. Personal Clothing(Goodwill value) 139.00 2 Room furnishings(decadent shared a small room in an assisted living facility) 55.00 3 Fixed benefit from Prudential Merged Retirement Plan 789.97 4 Washington National Insurance Co.-policy disbursement 3,145.23 5 Fidelity Investments-IRA distribution 2,118.07 TOTAL(Also enter on Line 5, Recapitulation) $ 6,247.27 If more space is needed,use additional sheets of paper of the same size. REV-15og EX+(oi-io) zip pennsylvania SCHEDULE F DEPARTMENT REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAXAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: James C. Imgrund 2014-00870 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•Ann M. Busser 3512 Ritner Hwy. daughter Nevvville, PA 17241 B. 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 DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 02/22/95 Belco Community Credit Union,Savings Acct.731790 1,058.10 50% 529.05 2 A 03/22/04 Belco Community Credit Union,Checking Acct.731790 4,687.12 50% 2,343.56 TOTAL(Also enter on Line 6, Recapitulation) $ 2,872.61 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 James C. Imgrund 2014-00870 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 tNaUX THE ME OF DE TW ,nOR RRA17MM To Dia T AM DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OFTRANSFFR.ATMOiACOPY OFngDEED FOR RMMATE VALUE OF ASSET INTEREST OFAPFU VALUE I. Fidelity IRA acct 219298875(detailed holdings on attachment to Sched.8) 0.00 Taxable value is as shown there and already added in to Line 2 on REV-1500 TOTAL(Also enter on Line 7, Recapitulation) $ 0.00 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 James C. Imgrund 2014-00870 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Opening grave-Gate of Heaven Cemetery 1,090.00 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: 1,020.31 3. Family Exemption:(If decedent's address is not the same as daimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 787.50 5. Accountant Fees: 250.00 6. Tax Return Preparer Fees: 283.39 7. TOTAL(Also enter on Line 9,Recapitulation) $ 3,431.20 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) --T-A-7'pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES &LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER James C. Imgrund 2014-00870 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 Unpaid personal taxes(Federal),US Treasury 1,152.00 Unpaid personal taxes(PA),PA Dept.of Revenue 204.00 Alert Pharmacy,prescriptions 32.29 Refund of retirement benefit overpayment by Prudential Retirement Plan 214.44 TOTAL(Also enter on Une 10, Recapitulation) $ 1,602.73 If more space is needed,insert additional sheets 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: James C. Imgrund 2014-00870 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. Jaime A.Fry,3 Joseph Dr.,Boiling Springs,PA 17007 daughter 1/6 2 Mark C.Imgrund,114 Evans Dr.,McMurray,PA 15317 son 1/6 3 David A.Imgrund,1434 West Trindle Rd.,Carlisle,PA 17015 son 1/6 4 Joseph J.Imgrund, 295 Quaker Meeting Rd.,Wellsville,PA 17365 son 1/6 5 Ann M.Busser,3512 Ritner Highway,Newville,PA 17241 daughter 1/6 6 Jennifer I.Edmondson, 508 Lake Meade Dr.,East Berlin,PA 17316 daughter 1/6 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 11—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. LETTERS TESTAMENTARY Estate of:. '.. JAMES.CLARENCE IMGRUND LATE OF SILVER SPRING TOWNSHIP CUMBERLAND COUNTY PENNSYLVANIA, DECEASED, Issued: September 15,2014 Estate No: . 2I-14-0870 'LISA M.GRAYSON,ESQ. REGISTER OF WILLS&CLERK OF THE. ORPHANS'COURT, Cumberland County Courthouse i Courthouse Square Carlisle,-PA.17013-3387. REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA . of C1 . No. 2014- 00870 PA No. 21- 14-0870 Estate Of: JAMES CLARENCEIMGRUND (First,Middle,Last) Late Of: SILVER SPRING TOWNSHIP l CUMBERLAND COUNTY Deceased 1760 Social Security No: WHEREAS, on the 15th day of September 2014 an instrument dated May 25th 1991 was admitted to probate as the last will of JAMES CLARENCE 1MGRUND (First Middle,Last) late of SILVER SPRING TOWNSHIP, CUMBERLAND County, who died on the 5th day of September 2014 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, LISA M. GRAYSON, ESQ. Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: MARK CARL IMGRUND and JAIME A FRY who have duly qualified as EXECUTOR(RIX) and have agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 15th day of September 2014. r nvyiste�ot Will_ r '�ir,�i, •4. {� �t j'e� rrt•��` ` "_��'•�,�lL•clr� �. Vepaly **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) I , JAMES C. IMGRUND, a resident of Camp Hill, Cumberland County, Pennsylvania, declare that this is my Last Will and revoke any Wills previously made by me. My Social Security Number is 178-28-7819. ITEM I . I devise and bequeath all of my estate od; everys Cn o rn nature and wherever situate to my wife, HELEN H. IMGRUI�� `'� Co providing she shall survive me by sixty days. - - ` r" r n 277 iJ C7 Should my wife, HELEN H. IMGRUND, predecease me or d e.--:on-0 'r =;7 or before the sixtieth day following my death, I devise and rn +- Cn o _ bequeath the residue of my estate of every nature and whereveQ �+ situate to my six children: JAIME ANN DEARDORFF - MARK CARL IMGRUND"'- DAVID MGRUND-DAVID ANDREW IMGRUND - JOSEPH JAMES IMGRUND - ANN MARIE BUSSER - MARY JENNIFER IMGRUND - in equal shares. Should any of my six children, JAIME, MARK, DAVID, JOSEPH, ANN or M.JENNIFER predecease me, their share of the estate will be divided equally between any of. their living children. ITEM II. I name my wife, HELEN H. IMGRUND, as personal representative (executor) of this Will, to serve without bond. If this person shall for any reason fail to qualify or cease to act as personal representative, I name JAIME ANN DEARDORFF and MARK C. IMGRUND as personal representative (also without bond) , instead. ITEM III. I direct my personal representative to take all actions legally permissible to have the probate of my will done as simply and as free of court supervision as possible under the laws of the state having jurisdiction over this will, including filing a petition in the appropriate court for the independent administration of my estate. IN WITNESS WHEREOF, I have hereunto set my hand this 25th day of May, 1991. The preceding instrument, consisting of this and one other typewritten page, identified by the signature of the testatrix was on the day and date thereof signed, published and declared by JAMES C. IMGRUND, the testatrix therein named, as and for him Last Will, in the presence of us, who, at his .request, in his presence , and in the presence of each other, have subscribed our names as witnesses thereto. FOR'(PR ,USA tlS0/.R3A'i�tl.��6 � tlSR MINN/ LlMl LED rundIrA 1 5317 RECORDED OFFICE-O it �,1 /•� REGISTER OF WILLSr � ?01S PPR 6 PM 1 32 CLERK OF ORPHANS' COLIRT CUM BERI AND, r ' . PA 1�e is-Ic'r LX �N, c-c, �. COu.r��7ou,;e ��varer Cay Ips i�� PA �