HomeMy WebLinkAbout04-15-15 J REV-1500 � 1505610143
EX(01-10)
PA 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 0740
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
07 19 2014 02 09 1926
Decedent's Last Name Suffix Decedent's First Name MI
ERB EDNA M
(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
® 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 of death after 12-12.82)
® 5 Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
❑ 9. Litigation Proceeds Received ❑ 10.=Poverty Credit(date of death ❑ 11,Election to tax under Sec.9113(A)
between 12-31-91 and 1-1-95) (Attach SCh.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
CRAIG A DIEHL ESQUIRE CPA 717 763 7613
REGIkTf-R OF WILLASE ON,LT.
First line of address :.
3464 TRINDLE ROAD �b 3> c�
r ri1 Ul .1J CD
Second line of address W « c:
A -1� -
T FILE[tl..
City or Post Office State ZIP Code r_
CAMP HILL PA 17011
Correspondent's e-mail address: cdiehl@cadiehllaw.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.
SIGN UREPERSON ESPONSIBLE OR FILING RETURN DATE
Keith A. Erb
DDRESS
162 Lee Ann Court, Enola, PA 17025
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
Craig A Diehl Esquire CPA
ADDRESS
3464 Trindle Road, Camp Hill, PA 17011
Side 1
L 1505610143 1505610143 J
ADDITIONAL Personal Representatives
Erb, Edna M SS# 201-18-1991 7/19/2014
Under penalties of perjury, the undersigned declare that they have examined this return,
including accompanying schedules and statements, and to the best of their knowledge and
belief, it is true, correct and complete.
2 Signature U V I ` t l
Name Denise Ann Erb
Address 162 Lee Ann Court
City, state,Zip Enola I J PA 17025
Date I I
3 ,Signature
Name
Address
City,State,Zip
Date
4 Signature
Name
Address:
City, State,Zip
Date
5 Signature
Name
Address:
City, State,Zip
Date
6 Signature
Name
Address:
City,State,Zip—
Date
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: E R B, E D N A M
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1. 120 , 000 . 00
2. Stocks and Bonds(Schedule B)............................................................................... 2.
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. 3 , 941 . 44
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............. 7. 13 , 172 . 46
8. Total Gross Assets(total Lines 1-7)....................................................................... 8. 137 , 113 . 9 0
9. Funeral Expenses&Administrative Costs(Schedule H)......................................... 9. 24 , 650 . 38
10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1)................................ 10. 1 , 562 . 93
11. Total Deductions(total Lines 9&10)...................................................................... 11. 26 , 213 . 31
12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 110 , 900 . 59
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. 110 , 900 . 59
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.
16. Amount of Line 14 taxable
at lineal rate x .045 110 , 9 0 0 . 5 9 16. 4 , 990 . 53
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. 4 , 990 . 53
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 - 0740
Decedent's Complete Address:
DECEDENT'S NAME
Erb, Edna M
STREET ADDRESS
762 Wertzville Road
CITY STATE ZIP
Enola PA 17025
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 4,990.53
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits(A +B) (2) 0.00
3. Interest
(3) 0.00
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (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) 4,990.53
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;or.................................................................................................................. ❑
Fxl
d. receive the promise for life of either payments,benefits or care?.............................................................. ❑ x❑
2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without
receivingadequate consideration?....................................................................................................................... ❑ 0
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.
—......-- --....— -..... . __.—.._..... --.... - ...._. -- - ........ .........--....._1
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 1.2)[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.
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Erb, Edna M 21 - 14 -0740
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
Attach a copy of the settlement sheet if the property has been sold.
Include a copy of the deed showing decedent's interest if owned as tenant in common.
ITEM VALUE AT DATE OF
NUMBER DESCRIPTION DEATH
1 762 Wertzville Road 120,000.00
Enola, PA 17025
(See Agreement of Sale attached)
TOTAL(Also enter on Line 1, Recapitulation) 120,000.00
AGREEMENT FOR THE SALE AND PURCHASE
OF REAL ESTATE
—k—_
THIS AGREEMENT is made and entered into this � day of March,2015 between:
ESTATE OF EDNA M. ERB,hereinafter referred to as SELLER,
AND
JOHN E. GILB +RT and LESLIE MCDADE,hereinafter referred to as BUYER.
Seller hereby agrees to sell and convey to Buyer,who hereby agrees to purchase:
ALL THAT CERTAIN lot or tract of land with buildings and improvements thereon
erected,if any, known as:
762 Wertzville Road
Enola,PA 17025
upon the terms and conditions as follows:
1. PRICE $1203000.00
EARNEST DEPOSIT $ 1,000.00
Cash and/or Mortgage Financing $119,000.00
TOTAL PRICE $120.000.00
This Agreement shall be contingent upon Buyer obtaining mortgage financing.
2. SPECIAL CLAUSES: Seller agrees to sell and Buyer agrees to purchase the Property "as
is".
3. SETTLEMENT: Upon the failure of Buyer to make settlement by paying the purchase
money in full on or before May 15,2015 or within any extension of the settlement date,this
Agreement shall be void and the amount paid by the Buyer shall be forfeited to Seller as
liquidated damages. Formal tender of deed is hereby waived.
1
4. PERSONALTY: All existing plumbing, heating, air-conditioning and lighting fixtures and
systems appurtenant thereto and forming a part thereof, and other permanent fixtures, as
well as dishwasher, stove, draperies and blinds, doors, kitchen cabinets, smoke detectors, if
applicable, all trees, shrubbery, plantings now in or on property are included in the sale and
purchase price. All items currently stored in the unattached garage are not included in the
sale,and shall be removed prior to settlement.
None of the above mentioned items shall be removed or substituted by the Seller from
premises after date of this Agreement. Seller hereby warrants that they will deliver good
title to all of the articles described in this paragraph and any other fixtures or items
specifically scheduled and to be included in this sale.
5. TRANSFER TAXES: Real Estate Transfer Taxes shall be paid as follows: 1% by Buyer
and 1%by Seller.
6. POSSESSION. Possession shall be given as of the date of settlement as defined at
Paragraph 3.
7. STATUS OF WATER AND SEWER: Seller warrants that this property is serviced
? i i water and . ! C" sewer.
8. MUNICIPAL IMPROVEMENTS: Seller has no notice of municipal improvements (such
as sidewalks, curbs,etc.).
9. ADJUSTMENTS AT SETTLEMENT: Taxes, rents, security deposits, water and sewer
rents and all other periodic claims and charges upon the above described premises shall be
apportioned at the time of settlement.
10. RISK OF LOSS: Buyer shall bear risk of loss from fire or other casualty until time of
settlement in the event of damage to the property by fire or other casualty. Buyer shall have
the option of rescinding this agreement and receiving hand money paid on account or of
accepting the property in its then condition.
11. TITLE: The premises are to be conveyed in fee simple by special warranty deed, free and
clear of all liens, encumbrances and easements, EXCEPTING HOWEVER, the following:
Existing building restrictions, ordinances, easements of roads, privileges or rights of public
service companies, if any; or easements or restrictions visible upon the ground, otherwise
the title to the above described real estate shall be good and marketable or such as will be
insured by a reputable title insurance company at the regular rates.
Seller further warrants that the mineral rights to the property have not been conveyed or
retained and will be included in the conveyance to Buyer.
2
12. REJECTION OF TITLE: hi case material defects are found in the title, and reported to
Seller, then, if such defects are not cured by Seller within sixty (60) days, the contract shall
become null and void and monies paid by Buyer shall be returned, at the option of Buyer.
Seller agrees to the application of so much of the purchase money as required to the
payment of liens and encumbrances at settlement.
13. PAYMENT OF DEPOSIT: Deposits or hand monies shall be held by Craig A. Diehl,
Esquire,who shall retain the same until consummation or termination of this Agreement.
14. INSPECTION: It is understood that Buyer has inspected the Property. Buyer reserves the
right to make a presettlement inspection of the subject premises, and will execute
appropriate documentation of such inspection. The cost of all inspections that are required
by Buyer and/or Buyer's lender shall be borne by Buyer.
15. ZONING: Seller warrants that the present use of the property violates no existing zoning
ordinances or regulation, nor deed restrictions, and that Seller has no notice whatsoever of
any proposed zoning change.
16. AGREEMENT: THIS AGREEMENT CONTAINS THE WHOLE AGREEMENT
BETWEEN THE SELLER AND BUYER. THERE ARE NO OTHER TERMS,
OBLIGATIONS, COVENANTS, REPRESENTATIONS, STATEMENTS OR
CONDITIONS, ORAL OR OTHERWISE, OF ANY KIND WHATSOEVER
CONCERNING THIS SALE,EXCEPT AS ATTACHED TO THIS CONTRACT.
This is a legally binding contract; if not understood,consult your attorney.
3
IN WITNESS WHEREOF, the parties hereto, intending to be legally bound hereby, have
hereunder set their hands and seals the day and year first above written.
APPROVAL BY BUYER:
WITNESS: BUYER:
JOHN
. GILBMT
V,
1 1 ? Ar f l
c�j
LESLIE McDADE
APPROVAL BY SELLER:
Seller hereby approves contract this day of March,2015.
WITNESS: SELLER:
KEITH A. ERB, Co-Executor of the Estate of
Edna M. Erb
DENISE ANN ERB, Co-Executor of the
Estate of Edna M. Erb
4
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Erb, Edna M 21 - 14-0740
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 DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 1999 Ford Contour- Reconstructed title, mileage unknown 800.00
2 Santander Bank Certificate of Deposit No. 0925541435 1,190.79
3 State Farm Mutual Automobile Insurance Company(Refund) 219.29
4 Union Fidelity Life Insurance Company(Refund) 53.10
5 Comenity Capital Bank (Refund of Credit Card) 101.26
6 James& Deborah Miller(Purchase of Furniture) 180.00
7 Pennsylvania Property Tax Rebate 250.00
8 Federal Income Tax Refund 1,147.00
TOTAL(Also enter on Line 5, Recapitulation) 3,941.44
SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS &
RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF Erb, Edna M FILE NUMBER
21 - 14 -0740
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF EXCLUSION TAXABLE VALUE
NUMBER Include the name of the transferee,their relationship to decedent VALUE OF ASSET INTEREST (IF APPLICABLE)
and the date of transfer. Attach a copy of the deed for real estate.
1 Santander Bank Checking Account No. 1411064607 13,172.46 13,172.46
TOTAL(Also enter on line 7, Recapitulation) 13,172.46
SCHEDULE
COMMONWEALTH OF PENNSYLVANIA FUNERAL EDODENSES&
INHERITANCE TAX RETURN
RESIDENT DECEDENT AMNISIPAINE WSTS
ESTATE OF Erb, Edna M FILE NUMBER
21 - 14-0740
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER FUNERAL EXPENSES:
A. 1 Sullivan Funeral Home&Cremation Services, LLC- Funeral Services 8,205.00
2 Woodlawn Memorial Gardens-Vault installation 3,143.60
3 Woodlawn Memorial Gardens-Memorial/Monument 3,382.00
4 Bon-Ton/Boscov's- Funeral Burial Clothing 74.66
B. ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission paid
Z Attorneys Fees Law Offices of Craig A. Diehl 4,798.99
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 Cumberland County Register of Wills 395.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Santander Bank- Date of Death Balance Request Fee 20.00
TOTAL(Also enter on line 9, Recapitulation) 24,650.38
Schedule H
Funeral EWnses&
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN Adnllnlsb'atiVe Costs continued
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Erb, Edna M 21 - 14 -0740
2 Law Offices of Craig A. Diehl - Postage Reimbursement for DPW Letter 6.49
3 Cumberland Law Journal - Estate Advertisement 75.00
4 The Sentinel - Estate Advertisement 211.78
5 The Patriot News-Obituary 280.70
6 Debbie Lupold, Treasurer- School Real Estate Tax 1,285.13
7 Debbie Lupold, Treasurer-County Real Estate Tax 424.66
8 Bruner's Service Center- Repair automobile to sell 153.70
9 Freeman Real Estate, Inc. -Appraisal 375.00
10 Metro Bank- Service Charge 18.00
11 Tiger Trash - Dumpster to Clean Real Estate 1,360.00
12 The Home Depot-Cleaning Supplies to Clean Real Estate 298.63
13 Dunkin Donuts- Breakfast for Persons Cleaning Real Estate 51.78
14 Als of Hampden Com. - Lunch for Persons Cleaning Real Estate 89.76
Page 2 of Schedule H
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Erb, Edna M 21 - 14-0740
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
1 PP&L- Electric Bills 313.19
2 Comcast-Cable Bill 37.46
3 East Pennsboro Township-Sewer/Sanitation Bills 276.00
4 F.M. Oppel- Heating Oil for Real Estate 893.26
5 Verizon -Telephone Bill 43.02
TOTAL(Also enter on Line 10, Recapitulation) 1,662.93
REV-1513 EX+(11-08)
SCHEDULE )
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Erb, Edna M (FILE NUMBER
21 - 14 -0740
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I. TAXABLE DISTRIBUTIONS[include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Enter Name/Address Here
2 Keith A. Erb Son 25%
162 Lee Ann Court
Enola, PA 17025
3 Denise A. Erb Daughter-in-Law 25%
162 Lee Ann Court
Enola, PA 17025
4 Gayle M. Fishel Daughter 50% in Trust
85 Cedar Hill Drive
Dover, PA 17315
Enter dollar amounts for distributions shown above on lines 15 through 18 on 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
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
LAST WILL AND TESTAMENT
OF
EDNA M. ERB
I, Edna M. Erb, Enola, Cumberland County, Pennsylvania, being of sound and
disposing mind and memory, do hereby make, publish and declare this for and as
my Last Will and Testament hereby revoking any and all Wills or Codicils by me
at any time heretofore made.
ITEM I - I am the widow of Otis E. Erb, who died on March 25, 1985. 1 have
two children: KEITH A. ERB and GAYLE M. FISHEL, and they are described in this
Will collectively as "my children" and individually as "my son" or"my daughter."
I direct my Executors, hereinafter named, to pay all my just and lawful debts and
funeral expenses out of my personal estate as soon after my decease as is
convenient.
ITEM II - All of the rest, residue and remainder of my Estate, real, personal,
and mixed, wheresoever situate, I give, devise and bequeath, as follows:
One half(1/2) to my son Keith A. Erb and his wife Denise Ann Erb or the
survivor of them; and,
One half('/2) to my Trustee hereinafter named, IN TRUST, to be used for the
special needs of my daughter GAYLE M. Fishel in accordance with my
Trust provisions as more hereinafter provided below.
Initials P�'t
ITEM 111 - I direct my Trust or Trustees, for the trust of my daughter GAYLE,
to hold, invest, and reinvest that portion of the rest, residue, and remainder of my
Estate which was distributed into this special needs Trust, and after paying all
the expenses necessary to the management this special needs Trust, to pay over
or to apply such part or parts of the income and or principal of this Trust as in my
Trustees sole discretion may be necessary or advisable for the special needs of
my daughter GAYLE as follows:
If my son Keith and his wife Denise should both predecease, me then I give
devise and bequeath the above referenced one half% share of the rest, residue,
and remainder of my Estate real, personal, mixed wheresoever situtate to
GAYLE's children, Danielle Fishel and Jamie Fishel, in equal shares, per stirpes.
If my daughter GAYLE predeceases me or she should die then the term of
the above referenced special needs Trust, then I give devise and bequeath that
portion referenced above of my rest, residue, and remainder of my Estate real,
personal, mixed wheresoever situate or the balance of my special needs Trust to
the children of my daughter GAYLE, Danielle Fishel and Jamie Fishel, in equal
shares, per stirpes.
It is my decision not to leave a direct bequest to my daughter GAYLE ,
whom I love very much, due to condition. However, I wish to express my hope
to my family that they will help GAYLE as they deem best in their sole discretion.
ITEM IV - No beneficiary or remainderman of the Trust shall have any right
or power, except as otherwise specified, to sell, transfer, assign, pledge,
mortgage, alienate or hypothecate his or her Interest in the principal or income of
the Trust Estate in any manner whatsoever. To the fullest extent of the law, the
interest of each and every beneficiary and remainderman shall not be subject to
the claims for any of his or her creditors or liable to attachment, execution,
bankruptcy proceedings, or any other legal process.
2
The trustee shall pay, disburse, and distribute principal and income of the Trust
Estate only in the manner provided for in this Will and not on any attempted
transfer or assignment, whether oral or written, of any beneficiary or
remainderman, nor by operation of law. Further if any governmental or related or
similar entity should attempt to reach the funds provided herein in said special
needs trust for my daughter GAYLE, or begin to deny her any benefits
hereinbefore provided to her or for her benefit, or support or welfare, etc, then
my Trustees are ordered and directed to terminate said Trust immediately and
distribute to my son Keith and his wife Denise.
ITEM V -All federal, state and other death taxes, payable because of my
death with respect to the property forming my gross estate for tax purposes,
whether or not passing under this Will, including any interest or penalty imposed
in connection with such tax, shall be considered part of the expenses of the
administration of my Estate and shall be paid from my Estate without
apportionment or right of rembursement. All such taxes on present or future
interests shall be paid at such time or times as my Executor may think proper,
regardless of whether such taxes are then due.
ITEM VI - My Executor, Trustees and Fiduciaries appointed under this Will
shall have the following powers:
A. To retain any or all assets of my Estate, real or personal,
without regard to any principle of diversification, risk, or
productivity.
3
B. To invest in all forms of property, including stocks, common
Trust funds and mortgage investment funds, without
restriction to investment authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification, risk, or productivity.
C. To sell at public or private sale, to exchange 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 and conditions as they deem proper.
D. To borrow money from any person or institution including my
Fiduciaries and to mortgage or pledge any or all real or
personal property as my Fiduciaries in their sole discretion
shall choose, without regard for the dispositive provisions of
this instrument.
E. To compromise any claim or controversy.
F. To exercise any option, right or privilege granted in insurance
policies or in other investments.
ITEM VII - I nominate and appoint my son KEITH A. ERB, and his wife
DENISE ANN ERB, as the Executors of this, my Last Will and Testament or the
survivor of them.
ITEM Vlll - I nominate and appoint my son KEITH A. ERB, and his wife
DENISE ANN ERB, or the survivor of them to be the Trustees of this my Last Will
and Testament, for the Trust of my daughter Gayle M. Fishel. C-"'
4
ITEM IX - No bond or other security shall be required of any Executor,
Trustee, or other Fiduciary, or any successors, appointed in this Will.
ITEM X - If any provision of this Will or any Codicil thereto is held to be
inoperative, invalid, or illegal, it is my intention that all of the remaining
provisions thereof shall continue to be full operative and effective so far as is
possible and reasonable.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
qday of t. 1 �:j , 2006.
EDNM (SEAL)
WITNESSES:
residing at
residing atIry
residing at � o
5
Law Offices of
Craig A. Diehl
3464 Trindle Road
Camp Hill;Pennsylvania 17011
Telephone(717)763-7613
Fax(7 11)763-8293
www.cadiehllaw.corn "
In Spring Groi?e,Pdbl ylvania-
Craig A.Diehl,Esquire,CPA 119A,West llariover Street.
Fiona K.Fadness,Esquire
April 13, 2015 8pring'Grove,PA :17362
Telephone:(71.7)1254929
Lisa M. Grayson, Esquire
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE: Estate of Edna M. Erb
Estate No. 21 14 0740
Dear Ms. Grayson:
Enclosed for filing please find an original and two (2)copies of the Inheritance Tax.Return
REV-1500 regarding the above-referenced estate. The inheritance tax payment will be paid upon
sale of the real estate.
Please time-stamp and return a copy of the Inheritance Tax Return:in the enclosed self-
addressed envelope. Should you have any questions,please feel free to contact me..
Sincerely,
Craig A. Diehl; Esquire, CPA.
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