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HomeMy WebLinkAbout03-22-15 J • pennsy�vani�a 1506618403 � ' �E%�0]�14) OFFlCIALOSEONLY REV-1500 �o��„��e ..�,ti�m�,. eureauo(IntlividualTaxes INHERITANCETAXRETURN I'^ ^2/1I � PO BOX280601 H - o g Pn mza osoi RESIDENT DECEDENT Z -i � � "J/ ENTER�ECEDENT INFORMATION BELOW Social Securiry NumOer Date of Death MMDDVYYY Dd�2 O�8il�h MMD�YVYY 183 09 1205 03 16 2015 09 23 1917 Decetlenfs Last Name SuHlx DecedenYs First Name MI ESHLEMAN RUFUS G (Ii Applicable)Entar Surviving Spouse's Information Below MI Spouse s Las�Name Suifx Spouse's Fi�sl Name THIS RETURN MUST BE FILE�IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW �. qemaintler aewm�Oa�e oi tleain � i onginai Rewm ❑ z. suPP�emen�ai Rewm ❑ pnor m�z-taA27 � q qgnculWralExemption(tlateoi ❑ 5. FUWreIn�eRs�Compmmise(tla�eol � 6 FetleralESUteTaxReWmReqwretl tlBallonoraM1e�]4-4014) tl¢BNaXer12-02-82� � > OeceOen��ie0leatate ❑ 8 �ereOen�MamtainetlaLivingTrust _ _ 9. To�alNumOerolSafe�epOstBoxes (AtlacM1fuupyotwifi� (HtlacM1copyoryrusiJ ❑ 10 Li�iga�ion GmceeQs RewiveJ ❑ >>� NorvPro�a�e Trans�eree ReWm ❑ 12. Oelerral/Eleclion o�SpOusal Tms�S (Sc�etlule F antl GAssets Only) ❑ 13. BusinessNssels ❑ iJ. SpouselsSoleBenefm�ary (No�m5llnvolvetl) c�saornEwr-�sErnw rasr�conxtim.ou.cax�scoinQa�aancar�ow�varaxrrorcnanor+vai.in aE or�cim ro�. Name Day[ime Telephone Number TERRENCE J KERWIN 717 362 3215 Firs�Line of Atltlress 4245 STATE ROUTE 209 Secontl Line of Atltlress CityorPos[OKca State ZIPGotle ELIZABETHVILLE PA 17023 � a CorrespontlenPsemailedGress: �Ik�kerwinlawfirm.com � �� RE615TEROiWI L905E�LY � " ^� ll REGI6ItNO�WILL6WEON�T N ' "1 N V ',t � � F. �:� ,�� — m OATEFILEOSTAMP n � Sitle 1 I IIIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIII IIII L 7505618403 1505618403 � /� , ��-/. �l � 1505618471 REV-1500 EX DecetlenPs Social Sewri�y Number o,aaam�.,mame: ESHLEMAN, RUFUS G. 183 09 1205 _ . . _.. .__ _ ... . . __. . RECAPITULATION � � 1. RealEsta�e(ScheduleA)___. __._.. .-.-__. ......... 1. 2. Slocksantl8ontls(SchetluleB) ......... .._..... ....__. Z. 3. Closely H¢Itl Coryoralion,Partnership or Sole-Pmp�ielorship(Sc�edule CI-........ 3- 4. MortgagesantlNotesReceivable(Schedule�) �---- --���� 4� 5. Cash,BankDeposi�sandMiscellaneousPersonalPwpeM(SchetluleE).._......... 5. $5,Z99.89 6. Jointly Ownetl PropeM(Schetlule F) ❑ Separate 9illing Requested........_.. 6. ]. Inter-Vivos Trensfers&Miscellaneous Non-PSe a[a erBili�Re uested._....._.. ]. (Sc�etluleG) ❑ P 9 S 8. TOWiGmssAssets(�otalLinesi�hrough])_. . ._ __ . .. 8. _ $5rZ99.89 .._ _ . _ ._ _ . . _- A FuneralExpensesantlAtlminisVativeCosis(SchetluleH) .._ .._.. 9. 6,�92.48 10. DebtsofDecetlentMotlgageLiabili�iesantlGens(Sc�edulel)__....______......... 1�� 11. TolalDetluctionsQotalLine59antl10)_.. ._.. _....__ .... ..... it. 6��92.48 t2. NetValueofEstate(Lmeeminus�inell).... .. . ...... ......... 12. 48�507.41 13. C�ari�ableantlGovemmeNal6eques�s�5ec9113Tms�sforwhich 3 an election�o lax has not peen matle(SCM1etlule J) __..._ ......... 14. Ne[ValueSubjecttoTaz(Linel2minusLinel3) . ._.__ ...._._ 14. 4a�$��.'1� TAX CALCULATION�SEE INSTRUCTIONS FOR APPLICABLE RATES � 15. Amomtoilinel4taxable al iM1e spousal�ax ra�e,or Iransfers under Sec.9116 (a)(121X 00 15. 16 Amounl o�Line 14�axable at�i�eairate x .pa5 48�507.41 �e. 2�182.83 il. Amounl of Line 14 taxable a�slblingrate X.�p ��� 18. Amount of line 141axable atcollateralrele X]5 18� 19. TAXDUE ._...._ ._... _. .__.._ ......._ 19. 2��$2.$$ 2a, FILL IN THE OVAL IF YOU ARE REOUESTING A REFUND OF AN OVERPAYMENT � Iln�er Oenaltles ol Depury.I Eeclare I M1ave evamine0 W s reW rry Inclutling accompanying scM1edules antl slelemen�s.anJ to��e Dasl ol my knowle09�a era bellel. Ilistme.mneclanticomplele Oeclara�ionolpreparerol�er�M1an��epersonresponsi0letorfiling��ereWmisoasetlonalllnlormalionotw�ic�pre M1as aoyknowle0ge. P si�.rugE oF aEr�so��s��iaiE wR��c REruRH Rufus G. Eshleman,Jr. S/I�J,�D/ <� 2� /•,- nooae 820 Pottsville Street, Lykens, PA 17048 SIGNFTOR GFPRE RE T E�H FTNANREPRESENTATNE TerrenceJKerwin qiE f�1/ / � � nooRess KeM/i Crwin, LLP 4245 State ute 209, Elizabethville, PA 17023 I I��I�I III�I�IIII��I�I�III��I��I II��I I�III�I��I II��I II�I I��I Side 2 L 1505618411 1505618411 � REV-1500EXPage3 FileNumber $1 DecedenPs Complete Address: T' N M Eshleman, Rutus G. . __ -.. —. - . � -� --- - _ —_ _.— . . __. _ . —. _ STREETADDRESS 309 Fifth Street ._ . . . - _ __ ._. _.. . __. . _ —_ - � - --. . . . ..-.. - STATE � ZIP c�ry �� . PA 17025 Enola Tax Payments and Cretlits: �i� 2,182.83 1. Tax Due(Page 2,line 19) —� -- -� � � 2. Gredi�s/Paymen�s /+. PriorPaymen�s _._ e. oiscount �109.14 —-� -�- To�alCretli�s(A +B) lZ1 109.14 3. Imerest (3) _ _ 0.00 q I(Line 2 is 9realer Ihan Line 1 +Line 3,enter Ihe tliflerence. This is�he OVERPAYMENT. (4) .. ._ . Gheck box on Vage Y,Line 2010 requesl a�etuntl (5J 2��73.69 5. If Line 1 +Line 3 is greater than Line 2.enler�he tliRerence. This is[he TAX DUE. __ Make Check Payable to: REGISTER OF WILLS, AGENT. � PLEASE ANSWER THE FOLLOWING �UESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Ditl decetlen�make a lrans�er antl'. Yes No a. retainiheuseorincomeolthepmpeMVansfetretl ____. ����-- �---- . ; �x'' b. re�ain ihe rigM lo tlesigna�e who shall use�he propetly Irereferred or ils Incame�,... ._..__ �x�� c. retainareversionaryinteres��.or .___.. ____. ._.__. ......... . . I Ilz. tl receive Ihe pmmise lor li(e of eil�er paymen�s.bene�i�s or cafe9. _....__ ._. I •' 2. I� tleath occurred afler Dec. 12, 1982, di0 tlecetlem ttans�er pmpeny wmm one year o� tlealn wimoW I _ receivingadequateconsitlera�ion2 .____ .___.. ._....... .____ . �. Iz 3. �id tlecetlent own an"in tms�for" or paya�le upon death bank account or securily et hls or�er deatM.._._.. � �x'. 4. Ditl tlecetlenl own an Intlivitlual re�iremen�account annwry,or other non-pmba�e properry w�ich . _. containsabeneficia7tlesignation4 ___... ____. ._. . __ ......... � �x� IF THE ANSWER TO ANY OF THE ABOVE�UES�IONS IS YES,YOU MUST COMPLETE SCHEDULE G AN�FILE IT AS PART OF THE RETURN. "— ,�. .-.-- , . . ... Po�tlates o�tleath on or afler July 1, 1994 and before Jan 1 1995,ihe tax rate imposed on I�e net value o(transfers to or br the use o��M1e surviving spo Is 3 Percent��2 P�.§91 t6(a)C1.1)(Dl� F❑or dates of tleat�on or after Janua7 1, 1995,t�e�ax re�e imposetl on�he ne�vaglue of iransfers�o or�or the use oi�he surviving spouse is 0 percen� FlI ng a tas�retarn�eie t�l��appbcable��even�l(iha sorviv ngPsp u�se Is�h�e only baoefmlaryuse imm tau,and�he statubry reQmremen�s for dlsclosure of� For da�es of death on or after July L 2000�. •The�ax�ate imposetl on Ihe ne\value of Vansfers fmm a tleceasetl c�ild 21 yea�s o(age or younger at tlea�h�o orfor Ihe use of a naWral parenl.an adoplive paren� or a s�ap-paren�of ihe chiltl Is 0 percanl[12 PB.§9116(e)11_2)]. •The tax ra�e imposetl on the net value ot Vansiers�o o�for Ihe use o��he decetlenfs lineal beneficiaries is 4b percent,except ario�n[2P5§9116(a)( •The�ax rate imposeE on the net value oi Uanslers to orfor�he use of Ihe tlecetlenPs siblings is 12 percent[]2 P 5.§9116{a)(1.3)]. A siEling is tlefined under Section 9102,as an Indivitlual w�o has at leas�one parent in common wi�h ihe tlecetlenl,w�e[her Oy Elootl or atloption. .� pennsylvania ��� SCHEDULEE I oEonR.rnEr�r or AevENue !!� H ER�rqN�ErpxpE,�RN ., CASH, BANK DEPOSITS AND MISC. I AcsioE�roecEoer�r � pERSONAL PROPERTY i— . .___. __. -�:�-_. _. . ._ _,—_ . . . I .- � - . . ._—. . ._.— . . _— �. � ._�rFILENUMBER .. ESTATE OF Eshleman, Rufus G. 2i _ _. _... . ___. .._. _. _— __ .— . .. Inclutle�he pmceetls of li�igation and the tlate ihe proceeds were received by�he esta�e. All property jointlyownetl wilh�he right of survivorehrp musl be tlisclosed on schetlule F. _ _ . — _ ___ __. . . - _ ._. .—_ . __. __ ._. -- -- �--�� VALUE AT DATE OF ITEM DESCRIPTION OEATH NUMBER . _. � � . . —..__ . __. . _ .. ._. —.. __.. .— __.. _ . _ 15.292.96 �� 1 � PNC Bank Checking Account#50-0091-2926 2 PNC Bank Money Market Account#50-0210-2695 40,006.93 —. . - _ . .. . — ._ TOTAL(Also enter on Line 5,Recapitulation) 55,299.89 qEV-1611EXr�OB-if) �. pennsylvania � ��H �y'{ FUNERALEXPQJSESAND oeaaarmeN*oFr+ever�uE INHEPITFNCETP%REiOPN •IV1•��`��MEC�� a�sioENroecEOEr�. �u"" — – – _ _. - – –' - – � � FILE NUMBER ESTATE OF EShl2fnan, RufuS G. 21 _ � �ecedenYs debts must be reported on Schetlule L _ _� .– _. . _ _ .__ — '— _– _. ITEM�� - -� .. .. �� AMOUNT NUMBER I DESCRIPTION . _ FUNERALE%PENSES —� ---- A. 1 C Sullivan Funeral Home � 60.D0 I g. ADMINISTRATIVECOSTS: �, PersonalRepresen�alive'sCommissions Name o(Personal Represen�alive(s) Rufus G. Eshleman, Jr. '� 2,765.00 Slreet Address 820 PottsVille Stree[ � ciry Lykens s�a�e PA z��p 17048 i � Year(s)Commission Paitl p. � Atlomey's Fees Kerv+in 8 Kerxin, LLP–Terrence J. Kervvin I 2,765.00 9_ Family Exemp�ion: Q(Deceden�'s address Is no�the same as claimanfs,atlach explanalion) Glaiman� Streel Atltlress City Slate _ Zip , Rela�ionship at Claimant to Decetlent 4. I Pwbate Fees 245.50 5. I Accountanl'sFees i 6. Tax ReWm Preparers Fees � -/. � O�herAtlminislra�rveCosis I � I The Sentinel-Estate Notice 266.88 I See attached '� 690.10 . ___ - .— ..._– _ _ . _ ..— —_ - ___ — ___ ._ TOTAL(Also entet on line 9,Recapitulation) 6,792.48 PEV-1611EX��OB4]) � pennsylvania ����H I � �E`pp,�'E�•�FqEVE�VE Fune�alE�erses8 ��,�Ea�,>H�E.A,Ar.�RH REsioevroECEoervr ����� .���6it� --. . -: ._ - _— . ._ . ._ -. . �LENUMBER _ _ ES7A7E oF Eshleman Rufus G. p� �— " --- 590 �0 � Pa[rioWews-obiWary 3 ,, Cumberland Law Joumal - Estate Notice 75.00 4 '�i Mid Penn Bank-estate checks �I 10.00 5 , Register of Wills-Releases 15.00 I I II II II II � Page 2 of Schedule H nevnsu ex.�m-m� , , ,�. pennsylvania ��� SCHEDULEJ ���,, � oEPnRrMEH�oraEVErvue . BENEFICIARIES '. irvneairANcernxRE*uNN � REs�.oervr oEceoervr . -- — — . .— __. ..—_ . . —.. ._ ._._ - - ._ _ . . . —. _ — . — ._—. — __ . — ESTATE OF 'I FILE NUMBER Eshleman RufusG. p� — _ _ ___ . ---�- �--- �- - -� � T RELATIONSHIPTO { SHAREOFESTATE AMOUNTOFESTATE NUM6ER ' NAMEANDA��RESSOFPERSON�S) DECEDENT '. (Wortls) ($3$) ; . RECEIVING PROPERTY . �I o e u «�u.�aqV �, .. . �-� I YAJ(ABLEDISTRIBUTIONS[inclutleoutrighlspousal I � � I. tlislributions,andirans(ers i� . untler5ec-9116(a)(12¶ �, 1 � JoyceA. Myers �, Daugh[er '�, 113 �. 260 East Market Street �, '�. P.O. Box 408 � �, �. Campbelltown, PA 17010 II 2 �, Karen L Eshleman I Daughter � 1/3 � � 118 Easterly Drive ���, Mechanicsburg, PA 17050 I , '�En�er tlollar amounis for tlistribNions s�own above an Ilnes 15�hroug�18 on Rev 1500 cover shee�,as apP�opriate. '� 'I NON-TAXABLEDISTRIBUTIONS. IA.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITA6LE AND GWERNMENTAL DISTRIBUTIONS ' TOTAL OF PART IL ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET O.00 XEK16 V E%�101-10) -�� N Ennsylvania i SCHEDULE J pe � OE PRiMENiOFREVENUE I � R�rA��E*a*AEr�A� BENEFICIARIES continued a oec�oen* �i .. . _ ___—._ _ _._.. _ . ESTATE OF �� � �� � �FILE NUMBER � � — Eshleman, Rufus G. . Z' NAME AND AD�RESS OF PERSON S � RELATIONSHIP TO I, SHARE OF ESTATE AMOUNT OF ESTATE NUMBER qECEIVINGPROPEftTY ( � ooDECEDENN ' � (Wortls) . (458) .._ . ' _ . �,_ _ . . .. __._. ._. ._.___ �, �TA%ABLEDISTRIBUTIONS(indutleouVighispousal � ', ��, tlisVibWions antltransfers . undar Sec.�116(e)(12)� � 3 Rufus G. Eshlemaq Jr. � Son 1/3 ; I 820 Pot[sville Street li '�, �I Lykens, PA 17048 � �' Note�. 1993 Nomad lrevel trailer no longer � � '� owned by Decedent at death. ! . Page�2 of Schetlule J � B PNCBANK Your account was DEBITED for the following reason: � Closed accoun� 5000912926 � ' Accaunt Number File ID � � s000s�xszs AMOUNT $ 15,292.ss oao IRUFUS G ESHLEMAN PNC Bank, Na[ional Association � FOft BANK USE ONLY E 1309 5TH ST Branch iNDepc # Date e ENOLA, Pq 170253193 0000016 03127/2015 T Preparetl By(PRINT Name) Aulhorized By I � KARRICURLEY Cusbmer's Advice of Charge � EFORM16a154 B PNCBANK Your account was D.EBITED for the following reason: � Closetl acwunt 5002102695 ) "' Account Number File ID � eooz�ozses oao AMOUNT $ ao oos s3 p I RUFUS G ESHLEMAN PNC Bank, National As5ociation E 7309 5TH ST � FOR enrvK use oN�v � B ENOLA, Pq 170253193 � Branchp/oept # Dale 1 . 0000016 03/27@075 T �� Preparetl By(pRINT Name) Authorized By IKARRICURLEY Customer's Advice of Charge ot g tatement PNc °�k �PNCBANK Primary account number:50-009 Y2926 For tl�e p�rlotl 01Hg/Y075 to 03N3/2015 Page 1 ot5 . Number of enclosures:0 � OOOMS RUFUS 6 ESHLEMAN Por24hourbanking,and2ransac[ionor 1309 STH 5T �interes[reteinforma[ioqsignonto ENOLq pq 17025-3193 PNCBankOnline9ankingatpnc.com. 'a Porcus[omerservicacall i-B88-PNC-eANK Monday-Fnday:7 AM-10 PM ET Sa[urday&Sunday: e AM-5 PM ET Faraservicioenespartol, i-866-HOLA-PNC Mori�p7 PleasecontacYusatYeBe-PNC-BANK �Write to:Customer 5ervice PO Box 609 ..._ ^+n�cvo�a-roo. �Visit us at PNC.com � TOOterminal:i-800-53t-1668 iar mrmg�pavN ctirno aNy Relalionship Ou�erview Bank Deposit Accounh CeuMqlon Accoun�Numte� Interest Checking 50-0091-29$6 �w�lt eaiance - PedonnanceMoncyMarket 5b02142695 15,2y¢.04 Tolal Depo.vti 40,006.01 45,2.3o.m5 Senior Premiuro p�an Interest Checlung Account Summary � A�r�:ce:n�m,� . � Acoount numMr:50.0091-Y926 Ova�draft Proe�otbn has not been establishetlforihis account. %ease mnWq us if you would like to se[up this service. � Ov�rAnh Coveng�-your account is curreniN OpbbOut, Vou or yourjoin[owner may�evoke ypvr opLin or opFo�[choice atany time. To learn moreabout PNC�ve�dnh SOWtioru viaif va onlina N prc.cony�eNrakaoWtiom. Ctll YB]I-58&35p5,viail any prewq or Slpn on ro PNC Online Benking:�entl ae�eytpe�•pveMrak Solu[bm'flnF uMar[na qcwun[Servicea eac:lonfo m.eoe0e uoiM1 your Overtrery Cova:aee acE C:a:Grz:: Protec[ionee[tinga. . � . Bd�i�1�G! $yM111ifY . Beglnning Oerysps anJ C�ecks antl NM1e� Lalance of�eraEGlHoni Eetlullons En�ing 14,788.81 bz�ann 568.9H � 89.70 15,229.04 Awnge monl�ly C�aryes Mlanfs aMle¢5 14,990.Y5 .00 iransaction Summary CM1xks�IE/ C�eckGNPqS L�ttkCaWBankcaM wilM1Jrnuala slgnetltansadlons POSPINIrznsactlons 1 � 0 ioblqiM PNC Bank IX�erBank t2nzaqlons qTMtanzactlons qTMlrsnzacHonS � � 0 r cunnni ma ino„��, i.,, ...�........."" ___"_ a�sr wrr, u� x oF ROFUS G a6�a� I, RUFUS G. ESHLEMAN, of Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former wills and Codicils made by me. F3EST: I am married to Edna P. Eshleman, and all references to my wife in this `r7ili are to her. I have three chil3ren- from my prior marriage: Joyce Ann Myers (born September 5, 1947) ; Rufus G. Eshleman, Jr. (born July 7, 1949) ; and Raren L. Eshleman (born July 20, 1951) . All references to my children in this Will are to them. � OND: I give my tangible personal property and all casualty insurance that Z am carrying on said tangible personal property to my wife and my children, to be divided equitably among or between them as they may determine, or, if they are unable to aqree, as my Exec�tor shall determine, after consider- ing the wishes of my wiPe and my children. Provided, however, that if my wife shall survive me, I qive her all of my right, title and interest in and to our 1993 Nomad Travel Trailer. I have complete confidence that my wife, my children or my Executor will honor any written instructions that I may leave with regard to tangible personal property. Any such property not so distrib- uted shall be sold, and the proceeds added to my residuary estate to pass as hereafter described. -1- THIRD: 1 give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, absolutely in fee simple to my children, per stirpes. FOURTH: If all the beneficiaries described in Article Third above are deceased and no other disposition of the residue of my estate is directed by this Will, then and in that event only, I give, devise and bequeath such rest, residue and remainder of my estate, real and personal, to those persons living at the date of my death who would be my heirs, their identities and respective shares to be determined in accordance with the law in effect in the Commonwealth of Pennsylvania at my death, as if I had died intestate. FIFTH: No person shall benefit hereunder unless such beneficiary shall survive me by thirty (30) days. SIXTH: (1) I name my son, Rufus G. Eshleman, Jr. , as my Executor. If he is unable or unwilling to serve, I name my daughters, Joyce Ann Myers and Karen L. Eshleman, as my Co- Executors. I direct that my Executor or Co-Executors, herein referred to as my Executor reqardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (2) Except as otherwise provided herein, if all oP the above persons should fail to qualify as my Executor hereunder, or for any reason should cease to act in such capacity, the succes- -Z- sor or substitute Executor shall be some attorney or bank or trust company with trust powers, which successor or substitute Executor shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and signed by my wife, or if she fails to act, signed by or on behal£ of my oldest living child, or if he or she fails to act, by the court having jurisdiction over the probate of my estate. (3) My Executor shall receive reasonable compensation for services rendered. SEVF.NTH: (1) I give to any Execator named in this Will or � any Codicil hereto or to any successor or substitute Executor all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsyl- vania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date of my death, during the administration and until the completion of the distribution of my estate. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. (2) My Executor is authorized and empowered to acquire and to retain, either permanently or for such period of time as my Executor may determine, any assets, including the capital stock of any closely held corporation, whether such assets are or are not of the character approved or authorized by law for �1/t ` -�` -3- investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (3) My Executor is authorized and empowered to dis- claim any interest, in whole or in part, of which I, or my Executor, may be the beneficiary, devisee, or leqatee, by execut- ing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect) . (4) My Executor is authorized and empowered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor is authorized and empowered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to and to buy property Prom anyone (including a fiduciary or beneficiary hereunder) ; provided that any such loans shall be adequately secured and at a fair interest rate. (5) My Executor is authorized and empowered to allo- cate property, charges on propertl, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income. EIGHTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my -4- gross estate for death tax purposes, whether ox not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor to pay all such taxes at such time or times as deemed advisable. IN� WITNESS WNEREOF, I have set my hand and seal on this my Last wi11 and Testament this �j r� aay of ��hr�A� , 1998. (SEAL) R S G. ESHLEMAN SIGNED, SEALED, PUBLISHED, and DECLI�RED by RUFUS G. ESHLEMAN� as and for his Last Will and Testament, on .the day and year � last above written, i❑ the presence of us, who, at his � request, in his presence, and �� ��, in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: -5- SELF-pROVSNG AFFIDAVIT COMMONWEALTH OF PENNSYLVANip , 7' SS. COUNTY OF �CI�rLL`L�i,�-��.t���.� . WE, RUFUS G. ESHLEMAH and WILLIpy E. MILLEA, JR. � and KAREN M. PARIS , 'the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly (willingly directed another to sign for him) , and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and to the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older, o£ sound mind, and under no constraint or undue i lue e. � . ��Dl/ R S G. ESHLE � MAN, Testator Witness Witness � ��� Witness Subscribed, sworn to, and acknowledged before me by RUFUS G. ESHLEMAN, the Testator, and subscribed and sworn to before me by WILLIAM E. MILLER JR. , and RAREN M. P(�IS , witnesses, this 3 d r day of �-�,��a� , 1998. � , ,� %� t.. .. � � � - .--Z� �l. � ��, r, otary Pul� ic � ,F -ryPublle q � ounq� _6_ .C_�7' � ' .....- .. `:.72 2001