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HomeMy WebLinkAbout04-23-15 REV-1500 Ex(02-11) � 1505610143 1 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOx.280601 INHERITANCE TAX RETURN 21 14 01181 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 15 2014 01 29 1930 Decedent's Last Name Suffix Decedent's First Name MI BRYAN SALLY A (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix . Spouse's First Name MI Spouse's Social Security Number a- 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) ® 8 Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust B. Total Number of Safe Deposit Boxes (Attach Copy of will) (Attach Copy of Trust) ❑ 9. Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(Date of Death ❑ 11.Election to tax under Sec.9113(A) between 12-31-91 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 ry ROBERT P KLINE 717 7,7�0 2 5 4 CF. Lin rn REGISTER709,�VhS U-_-'�ONio ;? r— fV 7 First Line of Address r- M W 714 BRIDGE STREET =1 F Second Line of Address PO BOX 461 cn , QATE FILED Cn City or Post Office State ZIP Code NEW CUMBERLAND PA 17070 I Correspondent's e-mail address: rkIIne@kIineIawoffice.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. SIGNATURE OFPERSON RESPONSIBLE FOR FILING RETURN DATE Bradley M. Bryan b/V7 ADDRESS 824 Belle Vista Drive, Enola, PA 17025 SIGNAT OF EPAREROVER THAN REPRESENTATIVE DATE Robert P Kline A ADDRESS Kline Law Office I 714 Bridge Street, New Cumberland, PA 17070 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: BRYAN, SALLY ANN RECAPITULATION 1. Real Estate(Schedule A)........................................................................................... 1. 232 , 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. 6. Jointly Owned Property(Schedule F) ® Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ® Separate Billing Requested............. 7. 8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 232 , 000 . 00 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 12 , 698 . 81 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 160 , 293 . 05 11. Total Deductions(total Lines 9 and 10)..................................................................11. 172 , 991 86 12. Net Value of Estate(Line 8 minus Line 11)...................................................:.........12. 59 , 008 1 4 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. 59 , 008 . 14 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 59 , 008 14 16. 2 , 655 . 37 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. 2 , 655 . 37 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 - 14 - 01181 Decedent's Complete Address: DECEDENT'S NAME Bryan, Sally Ann STREET ADDRESS 824 Belle Vista Drive CITY STATE ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 2,655.37 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) 2,655.37 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............................................................................................................... .. 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?.....................................................................................................................0 0 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?......... D 7 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?...................................................................................................................El ❑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 21yyears 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 taxrate 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 bloo or adoption. -; pennsylvania 1 DEPARTMENT OF REVENUE SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT FILE NUMBER ESTATE OF Bryan, Sally Ann 21 - 14 -01181 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 willing 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 1 824 Belle Vista Drive, East Pennsboro Twp, Cumberland Co, PA Parcel#09-11-3007-012 232,000.00 (appraisal attached) TOTAL(Also enter on Line 1, Recapitulation) 232,000.00 REV-1509 EX-(01-10) SEPARATE BILLING REQUESTED pennsylvania DEPARTMENT OF REVENUE SCHEDULE F INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Bryan, Sally Ann 21 - 14-01181 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT Bradley M. Bryan 824 Belle Vista Drive Son A Enola, PA 17025 JOINTLY OWNED PROPERTY: EE� N o p ITEM LETTER DATE Include name oTina cllal inOstNituu9lon anOd bank account numb rDATE OF DEATH %OF DATE OF DEATH NUMBER FOR JOINT MADE or similar identifying number.Attach deed forjointl -held real VALUE OF ASSET DECD'S VALUE OF TENANT JOINT 9 t Y INTEREST DECEDENT'S INTEREST estate. 1 A PNC Bank#10-1434-1396 17,141.64 50% 8,570.82 TOTAL(Also enter on line 6, Recapitulation) 8,570.82. REV=151oEXF(o9-09) SEPARATE BILLING REQUESTED Pennsylvania DEPARTMENT OF REVENUE SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Bryan, Sally Ann FILE NUMBER 21 - 14-01181 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 DECD'S (IF APPLICABLE) and the date of transfer. Attach a copy of the deed for real estate. INTEREST 1 Morgan Stanley#410-895058 542,861.39 100% 542,861.39 Beneficiary: Bradley M. Bryan (son), 824 Belle Vista Drive, Enola, PA 17025 2 Morgan Stanley#410-895151 80,180.47 100% 80,180.47 Beneficiary: Bradley M. Bryan (son), 824 Belle Vista Drive, Enola, PA 17025 TOTAL(Also enter on line 7, Recapitulation) 623,041.86 REV4511 EX-(10-09) : pennsylvania ��c�pS�C�HMUL cHC DEPARTMENT OF REVENUE IlIYMAL D�IVSES MD INHERITANCE TAX RESIDENT DECEDENTTURN A ry�pNSMA�WM /1UIYU��/h7 rW �W �7 FILE NUMBER ESTATE OF Bryan, Sally Ann 21 - 14 -01181 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Richardson Funeral Home, Inc., Enola, PA 4,385.44 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attorney's Fees Kline Law Office 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 500.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Expenses, adjusted for pro-rated taxes, related to sale of real property (HUD-1 2,587.87 attacehed) See attached 225.00 TOTAL(Also enter on line 9, Recapitulation) 12,698.81 Schedule H Funeral E)enses& COMMONWEALTHINHERITANCE RETURN PENNSYLVANIA AdjTgn1,4"native C sts confined RESIDENT DECEDENT FILE NUMBER ESTATE OF Bryan, Sally Ann 21 - 14-01181 2 P. Scott Archibald Appraisals 225.00 Page 2 of Schedule H zs - pennsylvania SCHEDULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DEBTS OF DECEDENT, MORTGAGE RESIDENT DECEDENT LIABILITIES & LIENS FILE NUMBER ESTATE OF Bryan, Sally Ann 21 - 14- 01181 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 BB&T Mortgage#6996086095 143,929:16 2 FIA Card Services#xxxxxxxxxx9680 16,363.89 TOTAL(Also enter on Line 10, Recapitulation) 160,293.05 cM rn 3 o m ;m rrn — 0 C7,:) to X z m CT) M rn c7 WILL OF fV M SALLY ANN BRYAN r o rn l I, SALLY ANN BRYAN, domiciled and residing in Westmoreland County, Commonwealth of Pennsylvania,declare that this is my Will. I revoke all my other wills and codicils. I. IDENTITIES I am married to Frank S. Bryan(herein "my Husband"). We have three children: Patricia M. Bryan, David N. Bryan, and Bradley M. Bryan,whom I will refer to together herein as "my Children." H. APPOINTMENT OF EXECUTOR A. I appoint Bradley M. Bryan as the Executor of my Estate. If he is or becomes unable or unwilling to serve, I appoint Patricia M. Bryan to serve as my successor or alternate Executor. B. I direct that no Executor appointed in this Article will be required to execute or file any bond, with or without sufficient surety, in any jurisdiction for the faithful performance of his or her duties as fiduciary. III. PAYMENT OF EXPENSES AND TAXES A. I direct my Executor to pay the medical, funeral and estate administration expenses that are payable at or after my death before making a final distribution of my estate. B. I further direct that the federal and state estate, inheritance, transfer or succession taxes, including any interest or penalties thereon(herein"death taxes"), that are imposed on the property passing under any Article of this Will shall,be paid out of the principal of my Residuary Estate and charged in the same manner as a general administration expense. However, the death taxes imposed on any property that passes outside of my Will,whether by beneficiary designation,.right of survivorship, or otherwise, shall not be the liability of my Residuary Estate but of the transferee thereof. If for any reason my Executor elects to pay any such death taxes imposed on non-probate property from the assets of my estate, he or she shall then have the right MARTIN J.HAGAN,ESQUIRE LAW FIRM OF MARTIN J.RAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Pagel of 11 to compel contribution from such transferees for their pro rata share of such death taxes, including the right to offset any such transferee's beneficial interest in my estate (if such transferee is also a beneficiary hereunder)by the amount of such pro rata share. IV. GIFT OF TANGIBLE PERSONAL PROPERTY A. I give to my Husband if he survives me all the household goods and tangible personal property that I may own at my death, including but not limited to my clothes, silver and jewelry, furniture, and whatever automobile that I may own at my death, together with any unused premiums on policies of homeowner's and automobile insurance, and any proceeds of such policies that are undistributed at the time of my death. B. If my Husband does not survive me,1 give all my remaining tangible personal property and household goods, as defined in Paragraph A above,to those of my Children who survive me in such nearly equal shares as they may determine among themselves. In the composition mposition of such shares my Executor may represent any of my Children who survives me but is under a legal disability at my death. V. GIFT OF RESIDUARY ESTATE A. My"Residuary Estate" is all the property I may own at my death and that remains after payments are made under Article M and distributions are made under Article IV above, whether such property is real,personal, or mixed, and whenever obtained and wherever situated. B. I give my Residuary Estate to my Husband if he survives me.. C. If my Husband does not survive me, I direct my Executor to divide my Residuary Estate into three equal shares and to distribute such shares, subject to Article VU below, as follows: L One share shall be distributed to Patricia M. Bryan, if she survives me, or to those of her Descendants who survive me if she does not survive me. 2. One share shall be distributed in trust to the Trustee of the Trust for David N. Bryan created in Article VI below, if my son David survives me, to be held, administered and distributed for his benefit under the terms of such Article. 3. -One share shall be distributed to Bradley M. Bryan, if he survives me, or to those of his Descendants who survive me if he does not survive me. D. If any share described in subparagraphs I - 3 of Paragraph C above cannot take MARTIN J.RAGAN,ESQUIRE "W FIRM OF MARTIN J.HAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 2 of 11 effect because none of the beneficiaries named or referred to in such subparagraph survives me, such share will be deemed canceled and of no effect, and I direct that my Residuary Estate shall be distributed equally in the shares that do take effect above, or all of it under the one subparagraph that takes effect if only one such subparagraph is effective. E. If neither my Husband,my Children, nor any Descendant of my Children survives me, I direct that one-half of my Residuary Estate shall be distributed to those persons who survive me and who would have taken my estate and in the shares they would have taken it, and the other one-half shall be distributed to those persons who survive me and who would have taken my Husband's estate, and in the shares they would have taken it,under the intestate laws of Pennsylvania in effect at my death. VI. TRUST FOR DAVID N. BRYAN A. The Trust created in this Article will be effective if my Husband does not survive me but my son,David N. Bryan(whom I will refer to herein as the"Beneficiary"), does survives me. The Trustee appointed in Paragraph G below will take receipt of all the property distributable to this Trust under Article V above, and any other property that may be payable to this Trust from any source apart from this Will, including all proceeds of retirement accounts, annuities, or policies of life insurance of which the Trust has been designated as a beneficiary, and shall hold, administer, and distribute all such property and the income therefrom as the Trust Property under the terms of this Article. B. During the term of this Trust, the Trustee may distribute to or on behalf of the Beneficiary such amounts of the net income or principal or both, and at such times, as the Trustee in his or her sole discretion determines to be necessary or advisable to provide for the Beneficiary's comfort,happiness and welfare, including providing him with such goods and services that will enrich his life and make it more enjoyable. In making or withholding distributions hereunder, I direct the Trustee to take into' account all the assets, income, and other resources that are available to the Beneficiary from time to time from all other sources, including but not limited to benefits available to him under policies of health or medical insurance, and all forms of assistance, benefits, income maintenance, or services that he maybe eligible to receive from time to time under any applicable state and/or federal government program. The Trustee shall be authorized to investigate all potential sources of income, support, maintenance, and other benefits that may be available to or on behalf of the Beneficiary from all such sources, and may (but shall not be required to) apply for such benefits on the Beneficiary's behalf. Any net income of the Trust that is not distributed by the end of the calendar year in which it was received shall be accumulated and added to principal. C. Notwithstanding any other provision in this Article to the contrary, in no event shall any distribution be made from this Trust for a purpose that would constitute the"health," "support,"or"maintenance"of the Beneficiary, as such terms are defined under Pennsylvania law. MARTIN J.RAGAN,ESQUIRE LAW FIRM OF MARTIN J.RAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 3 of 11 D. In exercising the discretionary powers conferred on the Trustee in this Article, the Trustee shall be guided by the fact that the Beneficiary has a condition that will likely impair his ability to maintain and support himself independently, and which may make him eligible for public assistance benefits, such as Supplemental S'ecurity Income (S.S.I.), Medical Assistance, Social Security Disability Insurance(S.8.D.I.), and other federal and state programs. As a result, this Trust shall be administered so that it will only supplement all the public assistance benefits that may be available to the Beneficiary during his lifetime, as well as any applicable medical or health insurance covering the Beneficiary. In no event will any of the income or principal of the Trust Property be used to supplant or have priority of payment over any such public assistance benefits or private insurance. E. The Trust created herein will terminate at the Beneficiary's death. The Trustee shall divide all the Trust Property remaining at such time into two equal shares and shall distribute such shares, subject to Article VU below, as follows: 1. - One share shall be distributed to Patricia M. Bryan, if she survives the Beneficiary or to those of her Descendants who survive him if she does not survive him. 2. One share shall be distributed to Bradley M. Bryan, if he survives the Beneficiary, or to those of his Descendants who survive him if he does not survive him. If either subparagraph Lor 2. above cannot take effect because none of the beneficiaries named or referred to in such subparagraph survives the Beneficiary, such share will be-deemed canceled and of no effect, and all of the Trust Property shall pass under the subparagraph that does take effect above. If neither subparagraph 1. or 2. above can take effect because none of the beneficiaries named or referred to in either such subparagraph survives the Beneficiary, all of the remaining Trust Property shall then be distributed in accordance with Paragraph E of Article V above, the terms of which are incorporated herein by reference;provided,however, that for purposes hereof any condition of survivorship contained in such Paragraph E will be deemed to refer to the Beneficiary's death and not to my death. F. Notwithstanding any provision of Paragraph E above to the contrary, the Trust created in this Article will terminate at any time prior to the Beneficiary's death if all three of the following conditions have occurred, as permitted under 20 Pa. Cons. Stat. § 7740.4 (a): (1)the Trustee has concluded in good faith that the value of the Trust Property has become insufficient to justify the cost of continuing the administration of the Trust, (2) the Trustee has given written notice of the Trust's proposed termination to the Trust's "qualified beneficiaries,"as defined in 20 Pa. Cons. Stat.'§ 7703, at least sixty(60) days before the proposed date of termination, and (3) no such"qualified,beneficiary"has provided the Trustee with a written objection to the proposed termination by the date specified in the notice. Upon the occurrence of such conditions, the Trustee shall be authorized to make an immediate distribution of all the Trust Property remaining at such time to the Beneficiary or to his fiduciary, as provided for in Article IX below, in complete termination of the Trust. The written receipt and release of the Beneficiary or his MARTIN J.RAGAN,ESQUIRE LAW FIRM OF MARTIN J.RAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 4 of 11 fiduciary will be a sufficient discharge of the Trustee's duty to distribute the Trust Property to the Beneficiary under this Article, and shall terminate absolutely the rights of all persons who might otherwise have had a future interest in the Trust,whether vested or contingent,without notice to them and without the necessity of filing a fiduciary account with any court. G. I appoint Bradley M. Bryan to serve as the Trustee of the Trust established in this Article if it becomes effective after my death. If Bradley M.Bryan is initially unable or unwilling to act as Trustee, or if he later ceases to serve,whether due to death, voluntary resignation, or becoming incapable of properly exercising the duties of a trustee, as such incapacity shall be determined by his primary care physician,I appoint Patricia M. Bryan to serve as the alternate or successor Trustee. The then-serving Trustee will be authorized to appoint one or more additional individuals or a corporate fiduciary to serve as successor Trustee if both of my children named herein are or become unable or unwilling to serve, as described above. H. Notwithstanding any provision.in this Will to the contrary, the interests in the Trust Property of all the beneficiaries named or referred to herein shall be herd subject to a spendthrift trust that restrains both the voluntary or involuntary transfer of their interests in the Trust.No interest of any such beneficiary shall be subject or liable in any manner to involuntary transfer, including but not limited to attachment, garnishment, execution, sequestration, claims for alimony,maintenance, or support, or other process,nor to any such beneficiary's own voluntary anticipation, alienation, assignment, conveyance, sale,pledge, or other transfer. The Trustee is empowered and directed to disregard and defeat any such involuntary or voluntary act, or attempt in any manner provided by law. I. The Trustee will be entitled to reasonable compensation annually,payable from income,principal, or both, for the services that he or she performs as Trustee. If a corporate fiduciary is appointed to serve as an alternate or successor Trustee of the Trust, it will be entitled to receive reasonable compensation in accordance with its standard schedule of fees in effect from time to time,provided that such compensation shall not exceed the amount that would be awarded the corporate fiduciary by the Court having jurisdiction over the Trust. The Trustee will also be entitled to be reimbursed from the Trust Property for all expenses that are properly incurred in the administration of the trust. J. Upon executing a written acceptance of the office, a successor Trustee will be authorized to exercise all the powers granted to the Trustee under this Will, without the necessity of obtaining the appointment by any Court. A successor Trustee may take receipt and control of the Trust Property in its condition when delivered to him or her by the prior Trustee, and may assume for all purposes that the assets so delivered constitute all the assets the successor is entitled to hold hereunder. K. The Trustee will not be required to file an accounting of the Trust with any Court. However, the Trustee is not prohibited from obtaining Court approval of an account for any purpose, including the discharge of a Trustee at the termination of the Trust or upon a Trustee's ceasing to serve, and the Trustee or any other party in interest herein may request Court MARTIN J.HAGAN,ESQUIRE LAW FIRM OF MARTIN 1.HAGAN LLC ONE GATEWAY.CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 5 of 11 instructions or submit a dispute to the Court at any time. L. No Trustee appointed in this Article will be required to execute or file any bond, with or without sufficient surety, in anyjurisdictionfor the faithful performance of his or her duties as fiduciary. VH. PROVISION FOR MINOR OR INCAPACITATED BENEFICIARIES A. If at the time for distribution of any property under any Article of this Will there is a beneficiary entitled to receive such property outright and free of trust but who has not yet attained age twenty-one (2 1) or is under a legal disability, or who is,in the opinion of a qualified physician or psychiatrist, unable to prudently manage his or her financial resources, such property will vest in such beneficiary,but my Executor or the Trustee, as the case may be,will have the power to distribute that beneficiary's property to his or her guardian, agent,parent, spouse, or custodian under the Pennsylvania Uniform Transfers to Minors Act or the Uniform Gifts to Minors Act or the'Uniform Transfers to Minors Act as in effect in the state of such beneficiary's domicile, or to any other responsible adult with whom the beneficiary resides, or to transfer such property into trust with such trustee, including my Executor or the Trustee, all as my Executor or the Trustee in his-or her discretion may select. The receipt of such beneficiary's property by his or her guardian, agent, parent, spouse, custodian, trustee, or the responsible adult will be a sufficient discharge of my Executor's or the Trustee's duty to distribute such beneficiary's property. B. If such property is placed in trust under Paragraph A above, the trustee shall invest the principal and shall pay to or for the benefit of the beneficiary so much or all of the net income or principal, or both, as the trustee deems necessary or advisable from time to time for the beneficiary's health,maintenance, complete education, and support. Net income not so paid will be accumulated. The trust created herein will continue until the beneficiary attains age 21, or the legal disability is removed, or the beneficiary becomes able to prudently manage his or her financial resources, whichever event is the last to occur, at which time the remaining trust property shall be distributed outright to the beneficiary, or if he dies prior to such time, then to his or her estate. VIII. ADMINISTRATIVE POWERS OF FIDUCIARIES A. In the management, care, and disposition of my estate and the trusts created above,my Executor and the Trustee of any Trust created in this Will(including any alternate or successor fiduciaries)will have the power to do all things and to execute such instruments as may be necessary or proper, including the following powers, all of which may be exercised without order of or report to any court: I To take possession of my property or the trust property, to keep it safely, MARTIN J.RAGAN,ESQUIRE LAW FIRM OF MARTIN J.RAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 6 of 11 and to segregate it from other property. 2. To retain or invest-during the period of estate or trust administration, consistent with the principles of diversification,risk, and productivity, the assets of my estate or a trust in real property and all interests in real property, including residential real estate; in bonds, notes, debentures,mortgages, commercial paper,preferred or common stocks, or other securities; and in rights or obligations in property, real or personal, including shares or certificates of participation issued by regulated investment companies or regulated investment trusts, shares or units of participation in qualified common trust funds or in qualified pooled funds, or in certificates of deposit or savings accounts in a bank or other savings institution supervised by the United States or a state,without regard as to whether such are legal uses or investments for a fiduciary as may be defined by law. 3. To vote in person or by proxy any corporate stock or other security held by my estate or a trust, and to agree to take any other action in regard to any reorganization, merger, consolidation, liquidation,bankruptcy, or other procedure or proceeding affecting any such stock, bond,note, or other security. . 4. To sell and exchange;lease, rent, mortgage,pledge, give options upon, and partition real and personal property, including undivided interests in real property, at public or private sale, on whatever terms they find advisable, including the right to lease for any term notwithstanding the anticipated period of my estate or a trust, and to grant options, including an option for a period beyond the anticipated duration of my estate or a trust, without notice to or order of court. 5. To render liquid my estate or a trust, in whole or in part, and to hold cash or readily marketable securities of little or no yield for whatever period they find advisable. 6. To register any stock,bond, or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records will be maintained showing that such security is an estate or a trust asset and my fiduciaries will be responsible for the acts of such nominee. 7. To prosecute, compromise, or abandon claims held by my estate or a trust, and to defend,pay, compromise, or abandon claims asserted against my estate or a trust, on whatever terms my fiduciaries find advisable, without court authority. 8. To use real estate brokers, accountants, investment advisors, attorneys, and other agents, if such employment be deemed necessary or desirable, and to pay reasonable compensation for their services. 9. To renew any indebtedness or to borrow money and to secure the same by mortgaging,pledging, or conveying any property of my estate or a trust, including the power to borrow from my fiduciaries at a reasonable rate of interest. MARTIN J.HAGAN,ESQUIRE LAW FIRM OF MARTIN J.HAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 7 of 11 B. I direct and authorize my Executor and the Trustee to make all elections available to my estate or any trust created under this Will for purposes of estate, inheritance, and income taxes. My fiduciaries will not be required to make adjustments between principal and income or in the relative interests of the beneficiaries to compensate for the effect of any such election made. C. In the distribution of my estate or any trust created in this Will or in any division into separate shares,my Executor and the Trustee are authorized to make the distribution and division in money or in kind or in both,regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by my fiduciaries will be binding and conclusive on all persons taking hereunder. My fiduciaries, in making such distribution or division,may allot undivided interests in the same property to several trusts or shares. IX.DEFINITIONS The following definitions will obtain in any use of the terms in this Will: A. "Descendants"means the immediate and remote, lawful, lineal descendants of the person referred to who are in being at the time they must be ascertained in order to give effect to the reference to them,whether they are born before or after my death or the death of any other person. Descendants will take by right of representation in accordance with the rule ofper stirpes distribution, and not under the rule ofper capita distribution. "Descendants" includes persons legally adopted by the person referred to. B. "Survive" means that the person referred to must survive.my death or any other event referred to by thirty(30) days. If the person referred to dies within thirty(30) days of such event, the reference to him or her will be construed as if he or her had predeceased the event. C. Wherever the context so requires,references in this Will to the masculine, feminine, or neuter gender, and the singular or plural number, shall each be deemed to include the others. IN TESTIMONY OF WHICH I now sign this Will, in the presence of the witnesses whose names appear below, having requested that they witness my signature and attest to the execution of this Will, on this day, January 2012. Sally AnM3ryan MARTIN J.HACAN,ESQUIRE LAW FIRM OF MARTIN J.RAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 8 of 11 SALLY ANN BRYAN, in our presence, signed this instrument. Before she signed it she declared to us that it was her Will and requested that we act as witnesses to its execution. We now in her resence and in the presence of each other sign below as witnesses, all on this day, January , 2012. residing at residing at l MARTIN J.HAGAN,ESQUIRE LAW FIRM OF MARTIN J.HAGAN LLC ONE GATEWAY CENTER-8 SOUTH . PITTSBURGH,PA 15222-1435 Page 9 of 11 COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF WESTMORELAND L SALLY ANN BRYAN,the testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Will, and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sally��cyan Sworn to or affirmed and acknowledged before me by Sally Ann Bryan, the testator, this day, January , 2012. Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Martin 3.Hagan,Notary Public of Pittsburgh,Allegheny County Emcyity Commission Expires Dec.12,2013 Member,Pennsylvania Association of Notaries MARTIN J.HAGAN,ESQUIRE LAW FIRM OF MARTIN J.HAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 10 of 11 COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF WESTMORELAND 14�1 and 1SX.*,d erg yf vd the witnesses whose names are signed4o the attached or foregoing instrument,being duly qualified according to law, do depose and say that we were present and saw the testator sign and execute the instrument as her Will; that the testator signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the will as a witness; and that to the best of our knowledge the testator was at the time 18 or more years of age, of sound mind, and under no constraint or undue influence. /Witness' Wi Sworn to or affirmed and subscribed before me byPiQ-QfL. kt&b�� 6. witnesses, this day, January 2012. ti Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Martin 1.Hagan,Notary Public City of Pittsburgh,Allegheny County My Commission Expires Dec.12,2013 Member,Pennsvivania Association of Notaries MARTIN J.HAGAN,ESQUIRE LAW FIRM OF MARTIN J.HAGAN LLC ONE GATEWAY CENTER-8 SOUTH PITTSBURGH,PA 15222-1435 Page 11 of 11 11!0 2OL7 Parcel Number: 09-11-3007-012 File No. BRYAN-SA Tbt',q �CO, .,he i r"day of / Between Pathavd-t HELEN B. HEISEY, WIDOW, 10� Htr-*00. �� "%.%. CAROLE H. LEFEVER, A R&o (hereinafter called the Grantor), of the one part, and SALLY A. BRYAN, A SINGLE WOMAN, also k-am as SALLY ANN BRYAN (hereinafter called the Grantee), of the other part, Witnesseth That the said Grantor for and in consideration of the sum of Three Hundred Thousand and 00/100 Dollars ($300,000.00) lawful money of the United States of America, unto her well and truly paid by the said Grantee, at or before the seating and delivery hereof, the receipt whereof is hereby acknowledged, has granted, bargained and sold, released and confirmed, and by these presents does grant, bargain and sell, release and confirm unto the said Grantee as her heirs and assigns, t T—ALL THAT CERTAIN tract or parcel of ground situate in the Township of East Pennsboro, County of Cumberland and State of Pennsylvania,bounded and described as follows, to wit: BEGINNING at a point in Mountain Road at land now or late of Ben Eby; thence by land now or late of the said Ben Eby and through an iron pin, north twenty-four(24)degrees, one(1)minute west a distance of three hundred eighty-three and twenty-eight one-hundredths (383.28) feet to an iron pipe; thence by same north sixty-eight(68) degrees, seven (7) minutes east a distance of one hundred three and one one-hundredths (103.01) feet to a pipe; thence north sixty-eight(68)degrees,twenty-seven(27)minutes east a distance of one hundred thirty-two and five- tenths (132.5) feet to an iron pin at land of Charles C. Snedeker; thence by same south thirty-three(33) degrees, twenty-eight (28) minutes east a distance of four hundred eighty-six and eighty-four one-hundredths (486.84) feet to a point in Mountain Road; thence by same south eighty-four (84) degrees, thirty-nine (39) minutes west, a distance of three hundred thirty-two and seventy-five one-hundredths(332.75) feet to the place of BEGINNING. Containing two and sixty-eight one-hundredths (2,68)acres. The above description is in accordance with a survey trade by D.P. Raffensperger, Registered Surveyor,, ( September 21, 1967. BEING the same premises which, THE HARRISBURG NATIONAL BANK AND TRUST COMPANY, A Pennsylvania National Banking Association and ELIZABETH F. EBY, Executors of the Last Will and Testament 02/03/2015 9:24:43 AM CUMBERLAND COUNTY Inst.#201219370-Page 1 of 5 of Ben Eby, by Indenture bearing date October 3, 1967 and recorded October 5, 1967 in the Office of the Recorder of Deeds, in and for the County of Cumberland Deed Book. No. 22N, page 486 etc., granted and conveyed unto KENNETH H. HEISEY and HELEN B. HEISEY, HIS WIPE, in fee. The said Kenneth H. Heisey died November 14, 1998 as referenced in Death Certificate No. 5284078, thereby vesting sole title unto Helen B. Heisey. The said Helen B. Heisey has appointed her Power of Attorney to Carole H. LeFever by Power dated October 6, 2010. 02/03/2015 9:24:43 AM CUMBERLAND COUNTY Inst.#201219370-Page 2 of 5 Together with all and singular the buildings improvements, ways, streets, alleys, driveways, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances, whatsoever unto the hereby granted premises belonging, or in anywise appertaining, and the reversions and remainders, rents, issues, and profits thereof; and all the estate, right, title, interest, property, claim and demand whatsoever of the said Grantor, as well at law as in equity, of, in and to the same. To have and to hold the said lot or piece of ground described hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the said Grantee, her heirs and assigns, to and for the only proper use and behoof of the said Grantee,her heirs and assigns, forever. And the said Grantor, her heirs, executors and administrators do covenant, promise and agree, to and with the said Grantee, her heirs and assigns, by these presents, that the said Grantor, her heirs, all and singular the hereditaments and premises hereby granted or mentioned and intended so to be, with appurtenances, unto the said Grantee,her heirs and assigns, against the said Grantor and her heirs, and against all and every person and persons whosoever lawfully claiming or to claim the same or any part thereof, by, from or under or any of them, shall and will SPECIALLY WARRANT and forever DEFEND. In Witness Whereof, the party of the first part hereunto set her hand and seal. Dated the day and year first above written. Sealed and Delivered IN THE PRESENCE OF US: 1G �Z. Lk( SEAL) HELEN B. HEISEY AAIN pst 6q Carole H. LeFver�+44 02(0312015 9:24:43 AM CUMBERLAND COUNTY Inst.#201219370-Page 3 of 5 Commonwe th of Pennsylvania County of ss: On this the 15 (lay of 91it—, �l� before me, a Notary Public, the undersigned Officer,Sj� personally appeared CA►R LE . LEFEVER, HELEN B. HEISEY,4t WIDOW known to me (or satisfactorily proven) the per nRwhose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. I hereunto set my hand and official seal. Notary Public My Commission Expires: _ ft*Keys,+votary pups RaMPden Twp,Cuftwimw R MOMS AM 17 20 6 oaanon of aaraues The address of theaboy -n;mid Grantee 0—nb--ehJD0f th Grantees 02/03/2015 9:24:43 AM CUMBERLAND COUNTY Inst.#201219370-Page 4 of 5 ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 - 717-240-6370 = ' Instrument Number-201219370 Recorded On 6/29/2012 At 8:40:08 AM *Total Pages-5 *Instrument Type-DEED Invoice Number- 111592 User ID-KW *Grantor-HEISEY,HELEN B *Grantee-BRYAN,SALLY A *Customer-SECURED LAND *FEES STATE TRANSFER TAX $3,000.00 Certification Page STATE WRIT TAR $0.50 STATE JCS/ACCESS TO $23.50 DO NOT DETACH JUSTICE RECORDING FEES - $11.50 P now page a e is art RECORDER OF DEEDS P PARCEL CERTIFICATION $10.00 of this legal document. FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 EAST PENNSBORO $1,500.00 SCHOOL DISTRICT EAST PENNSBORO $1,500.00 TOWNSHIP TOTAL PAID $6,062.00 I Certify this to be recorded in Cumberland County PA a . RECORDER O D EDS tmo "-Information denoted by an asterisk may change during the verification process and may not be reflected on this page. 00201-7 ,111lllllllllllllllllllllllll 02/03/2015 9:24:43 AM CUMBERLAND COUNTY Inst.#201219370-Page 5 of 5 MUD-1 UNIFORM SETTLEMENT STATEMENT OMB Approval No.2502-0265 A. U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SETTLEMENT STATEMENT B. TYPE OF LOAN 6.File Number: 7.Loan Number: 1. ❑FHA 2.❑FmHA 3.❑Conv,Unins br an N/A 4.❑VA 5.❑Conv.Ins 8. Mortgage Insurance Case Number C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked"(p.o.c)" were paid outside the closin • they are shown here for informational purposes and are not included in the totals. D. NAME AND ADDRESS OF BORROWER: E. NAME,ADDRESS AND TIN OF SELLER: F. NAME AND ADDRESS OF LENDER: Bradley A. Bryan Estate Of Sally Ann Bryan None Barbara Ann Bryan 824 Belle Vista Drive Enola, PA 17025 G. PROPERTY LOCATION: H. SETTLEMENT AGENT NAME,ADDRESS AND TIN 824 Belle Vista Drive Enola, PA 17025 Robert P. Kline, Esquire 25-1797626 PO Box 461 New Cumberland PA 17070 PLACE OF SETTLEMENT I. SETTLEMENT DATE 02/11/2015 Parcel # 09-11-3007-012 714 Bridge Street FUNDING DATE 02/11/2015 New Cumberland PA 17070 J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100.GROSS AMOUNT DUE FROM BORROWER: 400.GROSS AMOUNT DUE TO SELLER: 101.Contract sales price 232 000.00 401.Contract sales price 232 000.00 102.Personal property 402.Persona]property 103.Settlement charges to borrower Line 14002, 649.00 403. 104. 404. 105. 405. Adjustments for items paid by seller in advance Adjustments for items paid by seller in advance 106.Ci /town taxes 406.Ci /town taxes 107.County taxes 407.Counly taxes 108.Assessments 408.Assessments 109. 409. 110. School Tax 02/11/15-06/30/15 964.62 410. School Tax 02/11/15-06/30/15 964.62 Ill. 411. 112. 412. 120.GROSS AMOUNT DUE FROM BORROWER 235 613.62 420.GROSS AMOUNT DUE TO SELLER 232,964.62 200.AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500.REDUCTIONS IN AMOUNT DUE TO SELLER: 201.Depositor earnest money 501.Excess deposit 202.Principal amount of new loans 502.Settlement charges to seller(Line 1400 2,500.00 203.Existing loans taken sub'ect to 503.Existing loans taken subject to 204. 504. #5196113632 143 929.16 to BB&T Mort a e 205. 505. 206. 506, 207. 507. 208. 508. 209. 509. Adjustments for items unpaid by seller Adjustments for items unpaid by seller 210.Ci /town taxes 510.Ci /town taxes 211.County taxes 01/01/2015-02/11/2015 87.87 51I.County taxes 01/01/2015-02/11/2015 87.87 212.Assessments 512.Assessments 213. 513. 214. 514. 215. 515. 216. 516. 217. 517, 218. 518. 219. 519. 220.TOTAL PAID BY/FOR BORROWER 87.87 520.TOTAL REDUCTION AMOUNT DUE SELLER 146,517.03 300.CASH AT SETTLEMENT FROMITO BORROWER 600.CASH AT SETTLEMENT FROM/TO SELLER 301.Gross amount due from borrower Line 120 235 613.62 601.Gross amount due to seller Line 420 232 964.62 302.Less amount paid by/for borrower Line 220 87.87 602.Less reduction in amount due seller Line 520 146,517.03 303.Cash O From ❑To Borrower 235,52 .75 603.Cash 0 T ❑From Seller 86 447.59 Section 5 of the Real Estate Settlement Procedures Act(RESPA)requires disclosure of all charges imposed upon the borrower and seller.These are the following: *HUD must develop a Special Information Booklet to help third party disclosures that are designed to provide the borrower with persons borrowing money to finance the purchase of residential real estate pertinent information during the settlement process in order to be a better to better understand the nature and costs of real estate settlement services; shopper. *Each lender must provide the booklet to all applicants from whom it The Public Reporting Burden for this collection of information is estimated receives or for whom it prepares a written application to borrow money to to average one hour per response,including the time for reviewing instructions, finance the purchase of residential real estate;*Lenders must prepare and searching existing data sources,gathering and maintaining the data distribute with the Booklet a Good Faith Estimate of the settlement costs needed,and completing and reviewing the collection of information, that the borrower is likely to incur in connection with the settlement.These This agency may not collect this information,and you are not required to disclosures are manadatory. complete this farm,unless it displays a currently valid OMB control number. Section 4(a)of RESPA mandates that HUD develop and prescribe this The information requested does not lend itself to confidentiality. standard form to be used at the time of loan settlement to provide full 0 EASY SOFT 2008 Previous editions are obsolete Page 1 form HUD-1 (3/86)ref Handbook 4305.2 L. SETTLEMENT CHARGES 70.TOTAL SALESBROKER's COMMISSION based on price $232 000.00 @ PAID FROM PAID FROM Division of Commission line 700 as follows: BORROWER'S SELLER'S 701.$ FUNDS AT FUNDS AT 702.$ SETTLEMENT SETTLEMENT 703.Commission paid at Settlement 704. 800.ITEMS PAYABLE IN CONNECTION WITH LOAN 801.Loan Origination Fee 802.Loan Discount 803.Appraisal Fee to 804.Credit report to 805.Lender's Inspection Fee to 806. 807. 808. 809. 810. 811. 812. 813. 900.ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901.Interest from 02/10/2015-03 01/2015 902.Mortgage Insurance Premium for 903.Hazard insurance Premium for 904. 905. 1000.RESERVES DEPOSITED WFFH LENDER 1001.Hazard insurance 1002.Mortgage insurance 1003.City Property Taxes 1004.County Property Taxes 1005.Annual assessments 1006. 1007. 1008.Aggregate Accountin Ad'ustment 0.00 1100.TITLE CHARGES 1101.Settlement or closing fee toKline Law Office 250.00 1102.Abstract or title search to 1103.Title Examination to 1104.Title insurance binder to 1105.Document preparationtoKline Law Office 150.00 1106.Notary fees to 1107.Attorney's fees to includes line numbers: 1108.Title Insurance to includes line numbers: 1109.Lender's coverage Premium 0.00 1110.Owner's coverage Premium 0.00 1111.Wire Fee to Kline Law Office 30.00 1112. 1113. 1200.GOVERNMENT RECORDING AND TRANSFER CHARGES 1201.Recording fees: Deed$ 79.00 Morta e$ Release$ 79.00 1202.City/en tax/stamps: Deed$ Mortgage$ 1203.State tax/stamps: Deed$ Mortgage$ 1204.Realty Transfer Tax 21320.00 2,320.00 1205. 1300.ADDITIONAL SETTLEMENT CHARGES 1301.Survey to 1302.Pest inspection to 1303. 1304. 1305. 1306. ' 1400.TOTAL SETTLEMENT CHARGES enter on lines 103 Section J and 502 Section 2 649.00 2,500.00 CERTIFICATION:I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief,it is a true and accurate statement of all receipts an disbursements made on my account or by me in this transaction. I further certify that I received a copy of the HUD-1 Settlement Statement. Seller state Of Sally Ann Bryan Bono r Br e y A. m � Seller Borrower Barbara Ann Br4-16 The HUD-1 Settleme ent which I have prepared is a true and accurate account of the funds disbursed or to be disbursed by the undersigned as part of the settlement o this transaction. a 02/10/2015 Settlement Agent Robert P. Kline Esq Date WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S.Code Section 1001 and Section 1010. ®EASY SOFT 2008 Previous editions are obsolete Page 2 form HUD-1(3/86)ref Handbook 4305.2