HomeMy WebLinkAbout07-08-15 � 15�5611185
REV-1500 EX(02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN �]� ]�3 0 9 5 3
PO BOX 280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY D3te Of Birth MMDDYYYY
1, �8042013 05211939
DecedenYs Last Name Suffix DecedenYs First Name M�
MCCREARY ROBERT ERVIN
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M�
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
FILL IN APPROPRIATE BOXES 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(date of �_� 5. Federal Estate Tax Retum Required
death after 12-12-82)
� 6. Decedent Died Testate � 7. Decedent Maintained a Living Trust �__ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
❑ 9. Litigation Proceeds Received ❑ ��� Spousal Poverty Credit(Date of Death I—� 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 D�RECTED TO:
Name Daytime Telephone Number
KEITH 0 • BRENNEMAN 717-697-8528
r+.�
REGISTER OF WILLl5�l1SE ONLY � �
� � � �.
CO � n C3
'f7
First Line of Address � � � � Q
� �
44 WEST f1AIN STREET x� �, v' � o
Second Line of Address `� �y r�; � O
CJ `T7 'T'1
C'7 :J -� � "►7
,� �
State ZIP Code DATE FILED�' ("� �
City or Post Office -� � � O
MECHANICSBURG PA 17055 ' � "'�
CorrespondenYs e-mail address:
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 ot prepa er other than the personal representative is based on alt information of which preparer has any knowledge.
SIGNATURE OF P SO RESPON F�2 LING RET N � DATE � -�
� � ��,� ��,� . � -a.� -��
�....
ADDRESS
BRETT P • f1CCREARY, EXEC TOR KELLY M - LOSH, EXECUTOR
SIGNATU E OF PREPARER OTHER THAN REPRESENTATIVE DATE
il �/� ,s
ADDRESS
KEITH 0 • BRENNEMAN, ESQUIRE 44 WEST MATN STREET, f1ECHANICSBURG,
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1505617,185 1505611185 � �
OM4647 3.000
�
� 1505611285
REV-1500 EX(FI)
DecedenYs Social Security Number
oecede�c'sName MCCREARY ROBERT__.�RVTN
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . • 1. 2],�,2 8 0 - 0 0
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. ],9,5 3 5 • 5 3
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , . 3, 0 • 0�
4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , 4. � • ��
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. 5,5�� • ��
6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , g. 8,0 2 4 - 4�
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) � Separate Billing Requested . . . . 7. � • ��
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . g. 2 S O,3 3 9 • 9 3
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. 2 4,],�� • 4 5
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , , , , �p, 4 ,8 4 3 • �4
11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 11. 2 8,9 4 3 • 4 9
12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , �2. 2 2 I,,3 9 6 • 4 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. 2 21,3 9 6 • 4 4
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers un�er Sec.9116
(a)(1.2)X.0- � • �� 15. 0 • ��
16. Amount of Line 14 t xable
at�inea�ratex.o4� 221,396 • 44 �s. 9,962 • 84
17. Amount of Line 14 taxable
at sibling rate X.12 � - 0 0 17. � • ��
18. Amount of Line 14 taxable
at collateral rate X.15 0 - �� 18. 0 • ��
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 9,9 6 2 • 8 4
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Side 2
� 1505611285 1505611285 �
OM4646 3.000
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: 21 13 0953
DECEDENT'S NAME
MCCREARY ROBERT ERVIN _____
STREET ADDRESS
CUMBERLAND ----
CITY STATE Z�P
CAMP HILL PA 17011-5920
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 9,9 6 2 • 8 4
2. Credits/Payments
A. Prior Payments � - ��
B. Discount � • ��
Total Credits(A+g� (2) � • ��
3. Interest
�s> 324 • 33
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund. (4) � • ��
5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 1�,2 8 7 •17
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 . . . . . . . . . . . . . . . . . . . . . . . : � �
b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . ❑ �
c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ �
d. receive the promise for life of either payments,benefits or care? . . . . • • • • • • • � • • • • • •
2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death ❑ ❑
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ❑ �
4. Did decedent own an individual retirement account, annuity, or other non-probate property,which ❑ �
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994, and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116 (a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.�9116(a)(1.2)].
� The tax rate imposed on the net value of transfers to or for the use of the decedenYs 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 decedenYs siblings is 12 percent [72 P.S.�9116(a)(1.3)]. A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
OM4671 2.000
REV-1502EX+„2_,z, SCHEDULE A
pennsylvania
DEPARTMENTOFREVENUE REAL ESTATE
INHERITANCE TAX RETURN
RESIDEM DECEDENT
ESTATE OF: Fi�E NUM�R:
Robert Ervin McCrear� _ 21 13 0953
All real property owned solely or as a tenant in common must be repoRed 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 setl,both having reasonable knowledge of the relevant facts.
Real propeRy that is jointlyowned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the serilement sheet if the property has been sold.
ITEM Include a copy of the deed showing decedenYs interest if owned as tenant in common. VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�. Property known and numbered as 169,265.00
2014 Highland Circle, Lower Allen Township, Cumberland
County, Camp Hill, PA 17011. Value determined using the
Common Level Ration as follows:
Assessed value $174,500.00 x .97 CLR Factor =
$169,265.00
2 Vacant lot (Parcel #42-11-0272-078) 48,015.00
located on East Lisburn Road, Cumberland County, PA.
Valued using the Common Level Ratio as follows:
Assessed value $49,500.00 x .97 CLR Factor = $48,015.00
TOTAL (Also enter on Line 1,Recapitulation.) $ 217,280.00
zwasss z.000 If more space is needed,use additional sheets of paper of the same size.
R E V-1503 EX+(&12)
pennsylvania SCHEDULE B
DEPARTMENTOFREVENUE STOCKS 8� BONDS
INHERffANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Robert Ervin McCrearv ____ 21 13 0953
All property jointly�wned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Manulife Financial Corp 12,517.49
decedent owned 703.23 shares of common stock valued at
$17.80 per share
2 Foot Locker, Inc. 7,018.04
188 shares of common stock valued at $37.33 per share
TOTAL (Also enter on Line 2,Recapitulation) $ 19,535.53
zwasss z o0o If more space is needed, inseR additional sheets of the same size
REV-1508 EX+(08-12)
pennsylvania SCHEDULE E
DEPARTMENTOF REVENUE CASH, BANK DEPOSITS &MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Robert Ervin McCrearv 21 13 0953
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION ____ OF DEATH
1. Household goods and personal property 1,500.00
2 Van 4,000.00
2000 Express GMC, sale value
TOTAL(Also enter on line 5,Recapitulation) $ 5,500.00
zwasno z.000 If more space is needed,use additional sheets of paper of the same size.
REV-1509IX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENTOFREVENUE
INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Robert Ervin McCrearv _____21 13 0953
If an asset became jointly owned within one year of the decedeM's date of death,it must be reported on Schedule G.
SURVNING JOINT TB�ANT(S)KANE(S) ADDRESS REIATIONSHIPTO DECEDENi
A Losh, Kelly M 26 South 24th Street, Camp Hill,
PA 17011 Daugher
JOINTLY OWNED PROPERTY:
DESCPoPf10N OF PF20PERTY %OF DATE OF DEATH
�� FOR JOINT MADE INCLUDE NAhE OF FINPNGIAL INSTITUTIONAND BANK ACCWNT NU�+EER OR SIMLAR DATE OF DEAT}i DECF_DENPS VALUE OF
NUNBER TENANT �aM IOENTIFYINGNUA9ER.ATTACHDEEDFORJpNTLVHEL�REFLESTATE. VALUEOFASSET _IM�EST DECFDB�ffSINTEREST
1 A 7/10/2013 PNC Bank, N.A. 8,024.29 100.0000 8,024.29
checking account
#5140130184. Joint with
decedent's daughter, Kelly
Losh.
Interest accrued to
8/4/2013 0.11 0.11
TOTAL (Also enter on Line 6, Recapitulation) S 8,024.40
9W46AE 2.000 If more space is needed, use additional sheets of paper of the same size
REV-1511 EX+„ao9> SCHEDULE H
pennsylvania
DEPARTMENTOF REVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT --
FILE NUMBER
ESTATE OF
Robert Ervin McCrea __ 21 13 0953
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION _ AMOUNT
A. FUNERAL EXPENSES:
� Parthemore Funeral Home
funeral services 7,158.00
Total from continuation schedules . . . . . . . . . 860.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s) ----
Street Address -------
City State ZIP____.__
Year(s)Commission Paid: ----
2. attorneyFees: Snelbaker & Brenneman, P.C. (Estimated) 2,000.00
3. Family Exemption: (If decedent's address is not the same as claimanYs,attach explanation.)
Claimant --------
Street Address ------
City State ZIP_______
Relationship of Claimant to Decedent --___
4. Probate Fees: 313.50
5. Accountant Fees: 150.00
6. Tax Return Preparer Fees:
7.
1 Cumberland Law Journal
advertising Executors' Notice 75.00
2 Erie Insurance
homeowners insurance 620.24
Total from continuation schedules . . . . . . . . . 12,923.71
TOTAL(Also enter on Line 9,Recapitulation) $ 24,100.45
swasnc z o0o If more space is needed, use additional sheets of paper of the same size.
Estate of: Robert Ervin McCreary 21 13 0953
Schedule H Part 1 (Page 2)
Item
No. Description Amount
2 United Methodist Church of Camp Hill
funeral luncheon 700.00
3 Gringrich Memorials
inscription on grave marker 160.00
Total (Carry forward to main schedule) 860.00
Estate of: Robert Ervin McCreary 21 13 0953
Schedule H Part 7 (Page 2)
3 Lower Allen Township
sewer and trash services 632.14
4 PA American Water
water service 397.16
5 PP&L
electric service 868.73
6 Repairs required
on property located on Highland Circle to prepare it
for sale as follows:
a. Fix roof $3,635.00
b. Water heater $505.88
c. Home Depot & Lowes, purchase materials $2,231.72 6,372.60
7 Snelbaker & Brenneman, P.C.
attorney services from 8/19/2013 TO 5/28/2015 2,500.00
8 The Sentinel
advertising Executors' Notice 221.40
9 UGI
gas service 931. 68
10 Reserve
for filing fees, accountant fees and other
miscellaneous cost associated with the
administration of the decedent's estate 1,000.00
Total (Carry forward to main schedule) 12,923.71
REV-1512EX+„z-,z� SCHEDULE I
pennsylvania
DEPPRTMENTOF REVENUE DEBTS OF DECEDENT,
INHERITANCETAXRETURN MORTGAGE LIABILITIES 8� LIENS
RESIDENT DECEDENT -___
ESTATE OF FILE NUMBER
Robert Ervin McCreary _____21 13 0953
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION __ OF DEATH
� Department of the Treasury
tax due on 2013 Income Tax return 1,000.00
2 PA Department of Revenue
tax due on 2013 Income Tax return 614.00
3 Real Estate Taxes
on property on Highland Circle 2,420.23
4 Real Estate Taxes
real estate taxes on vacant lot on East Lisburn Road 808.81
TOTAL(Also enter on Line 10,Recapitulation) $ 4 843.04
2wasnH z.000 If more space is needed, insert additional sheets of the same size.
REV-1513EX+(01-10) SCHEDULE J
pennsylvania
DEPPRTMENTOF REVENUE BENEFICIARIES
INHERITANCETAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Robert Ervin McCrea __ 21 13 0953
RELATIONSHIP'i'O DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[InGude outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
i, Brett P. McCreary
1401 Main Street - Lisburn
Mechanicsburg, PA 17055
One Third of Residue: 73,798.81 Son 73,798.81
2 Kelly M. Losh
26 South 24th Street
Camp Hill, PA 17011
One Third of Residue: 73,798.81 Daugher 73,798.81
3 Jennifer Orth
6310 Huntingdon Street
Harrisburg, PA 17111
il.lillll of Residue: 24,599.60 Granddaughter 24,599.60
EPfTER DOLLAR AMOUNTS FOR DISTRIBU110NS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
�� NOf�TAXABLE DISTRIBUTIONS
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.0 O
If more space is needed,use additional sheets of paper of the same size.
9W46AI 2.000
Estate of: Robert Ervin McCreary 21 13 0953
Schedule J Part 1 (Page 2)
Item
No. Description Relation Amount
4 Shannon Strauser
165 North Mechanic Street
Fredericksburg, PA 17026
11.111111 of Residue: 24,599.60 Granddaughter 24,599.60
5 Andrew Book
181 Redhill Road
Newport, PA 17074
11.111111 of Residue: 24,599.60 Grandson 24,599. 60
� -
�-_ _ _"
LAST WILL AND"['GS"1'AMENT
BE IT IZ�MEMB�RED THAT
� ,,
I,ROBERT ERVIN McCR�ARY,oF Lo�ver Allen Townsh'ip,County�af Cumbel-laud,
and State of Pennsylvania,being of sound and disposing mind,memory and understanding,do
hereby inake,publish and declale this to be my Last W`ill and Testament,hereby revoking aild
making void any and all Wills and Codieils,or writings in the ilature thereof,at any time
heretofore made by me.
FIRST: I direct that my debts and funeral expeuses be�paid by my Executor out of the principai
of my resid�iary estate,as part of the expenses of ad�ministration thereof,as soon after my death
as is practicable.
SECOND: I direct that all estate,succession,legacy,inheritauce ar other transfer taxes,
however,designated,that shall become payable by re�son of my death in respect of all property
comprising my gross estate for death tax purposes,whether or not suc11 property passes under this
Will shall be paid by iny Executor out of my residuai�y estate as part of the expenses of
admiuistration thereof.
� THIRD: I give and bequeath all my tangible personal property,including any motor vehicles
which I may own at the time of my death,to my wi£e,PATRICIA LE�,if she survives me;but if
she fails to survive me,then to my son,BRETT PAUL,,and my daughter,KELLY SUE,and the
children of my deceased daughter,PAM�LA ANN,to be divided between them as they may
agree,and if tl�ey are not able to agree,then as rny Lxecutor in his discretion shall determine.
FOURTH: 1 give,devise and bequeath all real property used by me at my principal place of
residence,which I may own at the time of my deatl�,together with the improveinents thereon a��d
the appurtenauces thereto,and all my right,title and interest in and to any policies of insurance
relating to sucl�property,to my wife,PATRICIA I_,EL MeCR�ARY,if she survives me.
FIFTH: All the rest,residue and remainder of my estate,real and personal,wherever situated,
including auy property over which I may have power of appointment or in whicl�I may have any
iuterest at the time of my death,I give,devise and b�.queath as follows:
A. To my wife,PATRICIA LEE McCRE3ARY,if she survives me;or
B. If my wife fails to survive ine,then to my son,BRETT PAUL,my daughter
KELLY SUE,and the children of PAMELA ANN,being JENNIFER MARIE
BOOK,SHANNON LEE BOOK and ANDY ROBERT BOOK,with BRETT
PAUL receiviug one-third,KLI,LS'SUE receiving one-third and the children of
� PAUL receiving one-third,K�LLY�SU�receiving one-third and tlle cl�ildren of
PAM�LA ANN receiving one-third;or
C. If n�y wife and all of my cl�ildren,natw��1 and adopted,fail to survive me,then
I give everytl�ing to my grandcl�ildren.
SIXTH: Any residue and remainder of nry estate e�:istiug after the provisions of this Last Will
are satistied,including any property which is not distributed under this Last Will by reason of the
failure of the designated legatee to survive me,I give,aevise and bequeatl�to my descendents per
stiipes,their heirs and assigns forever.
SEVENTH: If any part of my estate shall vest in a pe�son under eigl�teen(18)years of age,the
Executor or Tr�istee�nay,with absolute discretion,deliver such part,or any portion thereof,
without bond,to the parent or guardian oF such person to be held for such person until l�e or sk�e
reaches eighteeil(18)years of age. The receipt by such parent or guardian shall be 1 complete
discharge and acquittance of the Executor or Tnzstee��nd shall be final and binding on all peisons
in interest
�IGH'TH: If my wife shall die simultaneously with me or under such circumstances as to render
it impossible to determine who predeceased the other,I direct that I shall be deemed to have
predeceased my wife and that the provisions of n�iy Will shall be coush•ued upon that assumption
notwithstanding the provisions of any]aw establishing a contrary presumption.
NINTH: If any legatee or devisee other than n�y wif�e shall fail to survive me by tliirty(30)
days,I direct that I shall be deemed to have survived such legatee or devisee and that this Last
Will and all of its provisions shall be construed upon that assumption uotwithstanding the
provisions of any law establishing a contrary presumJ�tion.
TENTH: There is no need for a guardian of the pecson and property of any of my children
since all such children are over eighteen(18)years of age.
ELEV�NTH: I nominaCe and apponit my wife,FA"I'RICIA L�E McCREARY,to be the
�xecun•ix of this my Last Will and Testan�ent In tl�e;event my wife is unable or ceases Yo act for
auy reason whatsoever,I nominate and appoint my t�n�o childreu,BRETT PAUL and KTLLY
SUE,to be equal in being Executor and Executrix of this Will.
TWELFTH: I direct that no Execiltor,Trustee,or Guardian nominated and appoiiited by tl�e
provisions of this Last Will and Testament shall be required to give any bond or post any
security,and that if,notwiChstanding tllis directi�n,ai�y bond or security is required by any law or
order of court,no sureties be required thereon.
IN WITNESS WHEREOF,I have subscribed m5�i�ame and affixed my seal this 26`�'day
of December,2002.
/S/ Kobert Earnest McCrearv (SEAL)
-3-