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HomeMy WebLinkAbout05-15-15 J � pennsylvania 1505618403 DEPARTMENT OF REVENI�X�0.3-�4� t OFFICIAL USE ONLY REV-1500 Couniy Code Year File Number Bureau of Individual Taxes �NHERITANCE TAX RETURN ���/ PO BOX 280601 Harrisburq PA 17128 0601 RESIDENT DECEDENT 21 15 �7 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 09 20 2014 06 27 1926 Decedent's Last Name Suffix DecedenYs First Name MI DICKMAN BERNARD � (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI DICKMAN ALDA I 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) � q. Agricultural Exemption(date of � 5. Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) � 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 SEAN M SHULTZ 717 243 6222 First Line of Address 26 W HIGH STREET Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17013 Correspondent's email address: dhockenberrv ssr-attorneVs Com REGISTER OF WILLS USE ONLY ��,a REGISTER OF WILLS USE ONLY � � � �� DATE FILED MMDDYYYY � p � � � i:'..) T> �S:> _.. „�J i '� .. �"1, —'C f.) .. �'1'� 4`7 ,. �.,. � 1 �Il . : �._� Cf`i ;_,:7 DATE FI�ED STAMP ., , , ..� . .y.1 . � �r'9 ...� c`� C.�J 7_ r�y _�, _. _.i' Lr� C� Side 1 '� ~� I I��III II��I IIIII III�I�IIII IIIII II�II I�III�I�II I�I��IIII II�I � 1505618403 1505618403 � V 1 � 1505618413 REV-1500 EX DecedenYs Social Security Number Decedent�s Name: Dickman, Bernard Louis � RECAPITULATION � i 1. Real Estate{Schedule A)....................................................................................... 1. , 2. Stodcs ar►d Bonds(SchedUle B)............................................................................. 2, i 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule Cj......... 3. 4. Mortgages and Notes Receivable(Sahedule D).................................................... 4. � 5, Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E),...,...,, 5. 9 7 • 9 6 I 6, JoiMly Owned Property(Schedule F) ❑ Separate Billing Requested.,.......... 6. 51 ,4 2 8 • 9 6 + 7. Inter-Vivos T�ansfers&Miscellaneous N n-Probete PropeRy { (Schedule G) � Separate Biiling Requested,,,..,...... 7. I � 8. Total Ciross Assets(total Lines 1 through 7}........................................................ S. 51,5 2 6•9 2 I I 9. Funeral Expenses and Administrative Costs�Schedule H).................................... 9. 8 3 D •0(] 10. Debts of Decedent,Mortgage Uabilities and Liens(Schedule I)............................ 10, ; 11. 7otal Deductions(total Linee 9 and 10)................................................................ 11. 8 3� •0 0 i � 12. Net Value of Estate(Line 8 minus L[ne 11).............. � ............................................ 12. 5Q,696 •9'� ! 13. Charitable and Governmental BequestslSee 9113 Trusts for which ' an election to tax has not been mede Schedule J � ( }. ............................................. 13. 94. Net Value Subject to Tax(Line 12 minus Llne 13}.......................,.,...,...,...,..,...... 14. 5�,6`I 6 •9 2 � k TAX CALCULATION-SEE INSTRUCTIOMS FOR APPLICABI.E RATES � 15. Amount of Line 14 taxable j at the spousal tax rate,or transfers under 5ec.9116 (a)(1.2)X.00 50�69b • 92 �5. 0 •0� � 16. Amount ot Lfne 14 taxable ac hneai race x .o� n . a o ,s. n.o 0 j 17. Amount of Line 14 taxabie at sibiing rale X.12 0 • U U 17. �•0 0 ' � 18, Rmount of Lina 1R taxable at collateral rate X.15 p .p D 18. U - 0 0 � �� 19, TAXDUE................................................................................................................ 19. 0 17D � 20. FILL 1N THE OVAL IF YOU ARE REQUESTIN(3 A REFUND OF AN OVERPAYMENT � � Unde►penalties of perjury,I deGare I hava examined this retum,induding accompanyirg schedulea end statemeMs,and to fhe beat of my knowledge and bellet, il Is b'ue,carrect and complete.Declaratlon of pPepazer dher than the person responsible Tor filin8 the return is oased on aM iniormatlon of which preparer has any knowledge. SIGNATURE R R P SI FO II.ING RETURN Clifford M.Dickman oA7E �/ ADDRE39 1116 Shannon Lane,Ca isle PA 17013 � SIGNATURE flF PR PA R R T REPRESENTATNE Sean M,SIIUI�.Z DATE � ��`�._�iA�` �/,,5�Z�,�� � ADDRESS 26 W High Street,Carlisle, PA � I I�III NIII II�I Illli II�I II�#IINI ll�l IIIII IIIII II�IIII S'de 2 � ' L7,5p5618411 b5[156184 b1 I Rev-1508 EX+�OS-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE p E RSONAL P RO P E RTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Dickman, Bernard Louis 21-15 Include the proceeds of litigalion and the date the proceeds were received by the estate. All propeRy jointly-owned with the right of survivorship must be disclosed on schedule F. VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER 1 Refund from Ewing Brothers Funeral Home 97.96 TOTAL(Also enter on Line 5, Recapitulation) 97.96 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev.08-12) ,"'1 �I 1�. 11�111f , Rev-1509 EX+(07-10) pennsylvania SCHEDULE F DEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Dickman, Bernard Louis 21-15 If an asset was made joint within one year of the decedenYs date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Alda Irene Dickman 1116 Shannon Lane Wife Carlisle, PA 17013 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD�S VALUE OF FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE DECEDENT'S INTEREST NUMBER INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 06/01/1980 First National Bank Account#4311450-See 89,068.26 50.000% 44,534.13 attached email from First National Bank dated April 2, 2015 2 A 11/12/1980 Members 1st FCU Checking Account No. 118.09 50.000% 59.05 25601-11 -See attached letter dated April 10, 2015 from Members 1st FCU 3 A 04/07/2000 Members 1st FCU Investment Savings 1,082.71 50.000°/a 541.36 Account No. 25601-05-See attached letter dated April 10,2015 from Members 1st FCU 4 A 04/07/2000 Members 1st FCU Investment Savings 1,802.77 50.000% 901.39 Account No. 59318-05-See attached letter dated April 10, 2015 from Members 1st FCU 5 A 11/12/1980 Members 1st FCU Life Savings Account No. 4,000.21 50.000% 2,000.11 25601-04-See attached letter dated April 10, 2015 from Members 1st FCU 6 A 03107/1986 Members 1st FCU Life Savings Account No. 4,000.21 50.000% 2,000.11 59318-04-See attached letter dated April 10, 2015 from Members 1st FCU Total of Continuation Schedule ee attached page TOTAL(Also enter on Line 6, Recapitulation) 51,428.96 (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 F(Rev.01-10) �w u,ii...0�i�rr�r d Rev-7509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Dickman, Bernard Louis 21-15 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. JOINTLY OWNED PROPERTY DESCRIPTION OF PROPERTY o LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT /o OF DATE OF DEATH ITEM DATE OF DEATH DECD'S VALUE OF NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE INTEREST DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 7 A 11/12/1980 Members 1st FCU Regular Savings Account 1,631.96 50.000% 815.98 No.25601-00-See attached letter dated April 10,2015 from Members 1st FCU 8 A 03/07/1986 Members 1st FCU Regular Savings Account 1,153.66 50.000% 576.83 No.59318-00-See attached letter dated April 10,2015 from Members 1st FCU TOTAL(Also enter on Line 6, Recapitulation) 51,428.96 Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule F(Rev.01-10) �_, u u c n nrr.r o St � REGULARSAVINGSACCOUNT: FMEMBEIRS11N Account Number/Suffix 25601-00 Date Account Established 11/12/1980 Principal Balance at Date of Death $1,631.88 Accrued Interest to Date of Death $0.08 Total Principal and Accrued Interest $1,631.96 Name of Joint Owner Alda Dickman Date Joint Added 11/12/1980 LIFE SAVINGS ACCOUNT: Account Number/Suffix 25601-04* Date Account Established 11/12/1980 Principal Balance at Date of Death $4,000.00 Accrued Interest to Date of Death $0.021 Total Principal and Accrued Interest $4,000.21 Name of Joint Owner Alda Dickman Date Joint Added 11/12/1980 "Rollover from 25601-00 on 02/01/2001. INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 25601-05 Date Account Established 04/07/2000 Principal Balance at Date of Death $1,080.82 Accrued Interest to Date of Death $��89 Total Principal and Accrued Interest $1,082.71 Name of Joint Owner Alda Dickman Date Joint Added 04/07/2000 CHECKING ACCOUNT: Account Number/Suffix 25601-11 Date Account Established 11/12/1980 Principal Balance at Date of Death $118.09 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $118.09 Name of Joint Owner Alda Dickman Date Joint Added 11/12/1980 MEMBERS 1ST FEDERAL CREDIT UNION U..Q.��,� Tessa L Klugh Lending Insurance Support Specialist April 10, 2015 Estate of: BERNARD I DICKMAN Date of Death: 09/20/2014 Social Security Number: 182-22-1099 5000 Louise Drive • P.O. Box 40 • l�Iechanicsburg,Pennsylvania 17055 • (�00) 283-2328 • `vwwmemberslst.org -� ii°ii, u���ri�i_ . st AP� 1 5 1015 � MEMBERS 1St FEDERAL CREDIT iJ�ON PRIMARY OWNER: Alda I Dickman REGULAR SAVINGS ACCOUNT: Account Number/Suffix 59318-00 Date Account Established 03/07/1986 Principal Ba�ance at Date of Death $1,153.60 Accrued Interest to Date of Death $0.06 Total Principal and Accrued Interest $1,153.66 Name of Joint Owner Bernard Dickman Date Joint Added 03/07/1986 LIFE SAVINGS ACCOUNT: Account Number/Suffix 59318-04* Date Accourt Established 03/07/1986 Principal Balance at Date of Death $4,000.00 Accrued Interest to Date of Death $0.021 Total Principal and Accrued Interest $4,000.21 Name of Joint Owner Bernard Dickman Date Joint Added 03/07/1986 *Rollover from 59318-00 on 02/01/2001. INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 59318-05 Date Account Established 04/07/2000 Principal Balance at Date of Death $1,800.82 Accrued Interest to Date of Death $1.95 Total Principal and Accrued Interest $1,802.77 Name of Joint Owner Alda Dickrr5an Date Joint Added 04/07/2000 MEMBERS 1ST FEDERAL CREDIT UNION l/����� Tessa L K�ugh Lending Insurance Support Specialist April 10, 2015 Estate of: BERNARD I DICKMAN Date of Death: 09/20/2014 Social Security Number: 182-22-1099 5000 Louise Drive • P.O. Box 40 • 1�lechanicsburg,Pennsylvania 17055 • (800) 283-2328 • ��vmemberslst.org _`"'1 II��.I1 n1C11 ` REV-1511 EX+�08-13) gCHEDULE H pennsylvania DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Dickman, Bernard Louis 21-15 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MBER q. FUNERAL EXPENSES: 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 Saidis, Sullivan 8� Rogers 800.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 5. AccountanYs Fees 6. Tax Return Preparer's Fees 30.00 7. Other Administrative Costs See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 830.00 Copyright(c)2013 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.08-13) '�'"'1 II'll fl•Iffl'If ' ° SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Dickman, Bernard Louis 21-15 ITEM DESCRIPTION AMOUNT NUMBER Other Administrative Costs 1 Filing Fee for Inheritance Tax Return 15.00 2 Filing fee for Inventory 15.00 H_B7 30.00 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) `^^"1 u'1�" u1�f111 , REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OFREVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Dickman, Bernard Louis 21-15 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NAME AND ADDRESS OF DECEDENT NUMBER PERSON(S)RECEIVING PROPERTY o ot �st rru ee s (Words) �$$$) TAXABLE DISTRIBUTIONS [include outright spousal I. distributions,and transfers under Sec.9116 a 1.2 Alda Irene Dickman Wife 100%residue of 1116 Shannon Lane estate Carlisle, PA 17013 Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. 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. Forrn PA-1500 Schedule J(Rev.01-10) � ir ir..0.�ri�r � LAST WILL AND TESTAMENT OF BERNARD LOUIS DICKMAN I, BERNARD LOUIS DICKMAN, a resident of the Commonwealth of Pennsylvania, make, publish and declare this to be my Last Will and Testament, revoking all wilis and codicils at any time heretofore made by me. I am retired from the military service of the United States. FIRST: I direct that the expenses of my last illness and funeral, the expenses of the administration of my estate, and all estate, inheritance and similar taxes payable with respect to property included in my estate, whether or not passing under this will, and any interest or penalties thereon, shall be paid out of my residuary estate,without apportionment and with no right of reimbursement from any recipient of any such property. SECOND: I give all real estate owned by me at the time of my death, and all rights that I have under any related insurance policies,to my wife,ALDA IRENE DICKMAN, if she survives me. THIRD: I give all tangible personal property owned by me at the time of my death, including without limitation personal effects,clothing,jewelry, furniture, furnishings, household goods, automobiles and other vehicles,together with all insurance policies relating thereto,to my wife,ALDA IRENE DICKMAN,if she survives me, or if she does not survive me, to those of my children (DALE EDWARD DICKMAN, BRUCE LEE DICKMAN and CLIFFORD MICHAEL DICKMAN) who survive me, in substantially equal shares, to be divided among them as they shall agree,or if they cannot agree,as my Executor shall determine. FOURTH: I give all the rest, residue and remainder of my property and estate, both real and personal, of whatever kind and wherever located, that I own or to which I shall be in any manner entitled at the time of my death(collectively refened to as my"residuary estate"),as follows: (a) If my wife,ALDA IRENE DICKMAN,survives me,to my wi Fe outright. (b) If my wife does not survive me, then to those of my children who survive me and to the issue who survive me of those of my children who shall not survive me,�er stir�s. (c) If my wife does not survive me and there shall be no issue of mine then living, I give my residuary estate to those who would take from me as if I were then to die without a will,unmarried and the absolute owner of my residuary estate, and a resident of the Commonwealth of Pennsylvania. FIFTH: If any property of my estate vests in absolute ownership in a minor or incompetent, my Executor, at any time and without court authorization, may: distribute the whole or any part of such property to the beneficiary; or use the whole or any part for the health, education, maintenance and support of the beneficiary; or distribute the whole or any part to a guardian, committee or other le�al representative of the beneficiary, or to a custodian for the beneficiary under any gifts to minors or transfers to minors act, or to the person or persons with whom the beneficiary resides. Evidence of any such distribution or the receipt therefor executed by the person to whom the distribution is made shall be a full discharge of my Executor from any liability with respect thereto, even though my Executor may be such person. If such beneficiary is a minor, my Executor may defer the distribution of the whole or any part of such property until the beneficiary attains the age of eighteen (18) years, and may hold the same as a separate fund for the beneficiary with all of the powers desct•ibed in Article SEVENTH hereof. If the beneficiary dies before attaining said age, any balance shall be paid and distributed to the estate of the beneficiary. SIXTH: I appoint my wife, ALDA IRENE DICKMAN, to be my Executor. If my wife does not survive me, or shall fail to qualify for any reason as my Executor, or having qualified shall die,resign or cease to act ������� �,�.�%' .,.� u,ii,,.ir�nri�r. , for any reason as my Executor, I appoint CLIFFORD MICHAEL DICKMAN as my Executor. If CLIFFORD MICHAEL DICKMAN shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or cease to act for any reason as my Executor, I appoint DALE EDWARD DICKMAN as my Executor. If DALE EDWARD DICKMAN shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or cease to act for any reason as my Executor, I appoint BRUCE LEE DICKMAN as my Executor. I direct that no Executor shall be required to file or furnish any bond,surety or other security in any jurisdiction. SEVENTH: I grant to my Executor all powers conferred on executors under the Pennsylvania Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and all powers conferred upon executors wherever my Executor may act. I also grant to my Executor power to retain, sell at public or private sale, exchange, grant options on, invest and reinvest, and otherwise deal with any kind of property, real or personal, for cash or on credit; to borrow money and encumber or pledge any property to secure loans; to exercise all powers of an absolute owner of property; to compromise and release claims with or without consideration; and to employ attorneys, accountants and other persons for services or advice. The term "Executor" wherever used herein shall mean the executors,executor, executrix or administrator in office from time to time. EIGHTH: I direct that for purposes of this will a beneficiary shall be deemed to predecease me unless such beneficiary survives me by more than thirty days. NINTH: I have served in the Armed Forces of the United States. I therefore request that my Executor make appropriate inquiries to ascertain whether there are any benefits to which I, my dependents or my heirs may be entitled by virtue of any military affiliation. I specifically request that my Executor consult with a retired affairs officer at the nearest military installation, the Department of Veterans Affairs, and the Social Security Administration. This document was prepared under the authority of 10 U.S.C. § 1044 and implementing military regulations and instructions, by Captain Victoria Ko, U.S. Army, who is licensed to practice law in the State of New York. IN WITNESS WHEREOF, I, BERNA ]�-LOUIS � ICK AN, sign my name and publish and declare this instrument as my last will and testament this�day of���,2005. �1���� ��.tLl+�/ L�f-Lr�'���ofN BERNARD LOUIS DICKMAN The foregoing instrument was signed,published and declared by BERNARD LOUIS DICKMAN, the above-named Testator, to be his last will and testament in our presence, all being present at the same time, and we, at his request and in his presence and in the presence of each other, have subscribed our names as witnesses on the date above written. �� /�(� having an address at Cct��5-Q,� � /�'A l?a�3 t,�.: (. ' � having an addres� , ' ��� r ��5�Q. / 2 � ir u_u�ri�l_' ' ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA,COUNTY OF CUMBERLAND, ss. We, the Testator and the witnesses, whose names ars signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator, BERNARD LOUIS DICKMAN, signed and executed said instrument as his last will and testament in the presence and hearing of the witnesses, and that he had signed willingly, and that he executed it as his free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses at the request: of the Testator, in the presence and hearing of the Testatar and each other, signed the will as wimess, and that to the best of his or her knowledge the Testator was at the time at least eighteen years of age or emancipated, of sound mind and under no constraint, duress, fraud or undue influence. /✓n�3v����'Ld ������Z�/ BERNARD LOUIS DICKMAN Testator � �� — print: ES�t�C Q�c� �� Witness , (- �.��..!,�.f� print: oSU S0.Y1 �- ��:J 1 S� Witness Subscribed, sworn to and acknowledged before me by the said BERN LOU DIC_� AN, Testator, and subscribed and sworn to before me by the above-named witnesse,s, this ���ay o > � 2005. ' .�/�� N ary Public �s My commission expires on/��f J �� �-�U� Notaraai Seal Betty S. I�isder, l�iotary �� �'= Carlisle Boro, Cumh�rlan� "=e� �. 141y Cammission Expires tviaY t�, z^)�`� �Nerr�bar,PennsyivaniaAssocia;��r ct F�4��'^;�,_�s _,�... ���� ���,�.•�.� � �