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Home My WebLink About10-03-05 , , , I The Law Office of MARIEuE F. HAzEN Certified Elder Law Attorney* An Estate Planning and Elder Law Firm 2000 Linglestown Road Suite 202 Harrisburg, PA 17110 TEL: (717) 540-4332 FAX: (717) 540-4313 www.hazenelderlaw.com Marlelle F. Hazen, JD, CElA * Jeta C. Combs, Paralegal Jessica A. Holland, Paralegal Catherine M. Semon, Paralegal Kim M. Smith, Office Administrator September 29, 2005 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Benny Rapchinskas File No. 21-05-0123 To: The Register of Wills: Enclosed for filing please find the original and one copy of the above-referenced Inheritance Tax Return and Inventory, along with a copy of the first page of thte Inheritance Tax Return. Please date stamp the first page of the return and a copy of the Inventory and return them to my office in the enclosed self-addressed envelope. Also enclosed are a check for the inheritance tax in the amount of $7, 156.23 and a check in the amount of$30.00 for payment of the filing fees. If you have any questions or require any additional information, please do ndt hesitate to contact me. Sincerely, ~), '! ,'"1 ....-j. j Paralegal I (~,.) Enclosures cc: Beverly & Jerry Bradigan Personal Representatives "'-\~J ; i -..J *Certified Elder Law Attorney by the National Elder Law Foundation as authorized by the Pennsylvania Supreme Court r COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS INVENTORY Estate of Benny Rapchinskas , Deceased No. 21 05 0123 Date of Death 1/14/2005 Social Security No. 020180263 also known as Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. l!We understand that false statements herein made are subject to the penalties of 18 Pa, C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Marielle F. Hazen Bevery & Jerry Bradigan 1.0. No.: 68003 Address: 2000 Linglestown Road, Suite 202 Harrisburg Telephone: 717-540-4332 Dated PA 17110 Description Value 103,893.94 10S;:893.94 ... ') ) ! -.."\ 1()3,~93.94 , , I , 97,2?0.76 ) "1 ~.__J 72,717.35 105.09 PNC Bank Certificate of Deposit No. 31700220059 PNC Bank Certificate of Deposit No. 31600220552 PNC Bank Certificate of Deposit No. 31000219062 PNC Bank Certificate of Deposit No. 31400233449 PNC Bank Checking Acct. No. 51-4005-2307 Federal Reserve Bank Bond Redemption Check Total (Attach Additional Sheets if necessary) 481,971.25 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 v II Continuation of Inventory Benny RapC'J'linskas 21 05 0123 Paqe 1 Description of Inventory Description Value Comcast Cable Refund 5.69 Verizon Refund 3.47 Dept. of Defense Final Payroll - Estate Benef. 237.07 Subtotal $ 246.23 Grand Total $ 481,971.25 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B060 1 HARRISBURG. PA 17128-0601 II REV-1162 eX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 005857 HAZEN MARIELLE F 2000 L1NGELSTOWN ROAD SUITE 202 HARRISBURG, PA 17110 ACN ASSESSMENT AMOUNT CONTROL NUMBER n_n___ fold ------~--- -------- 101 I $7,156.23 ESTATE INFORMATION: SSN: 020-18-0263 I FILE NUMBER: 2105-0123 I DECEDENT NAME: RAPCHINSKAS BENNY I DA TE OF PAYMENT: 10/03/2005 I POSTMARK DATE: 09/30/2005 I COUNTY: CUMBERLAND I DATE OF DEATH: 01/14/2005 I I TOTAL AMOUNT PAID: $7,156.23 REMARKS: CHECK#1006 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS I h II Ii lJ w 8 <.) a. N ",1'7) ~ ~ C? (, '~I , a: a. 1 >" LL il~' ",0 't"',6. tliID W <.,5\ I; '" ~ OjllNrl :E ... . 1'(': 1'0 . ".', p~ccr='~~-.': (",,~--. 2C:= r,-" -.:' "1 ('! ~d'.1 ('--: c<) f1I (' V lr) () I -- CD T PA Q) C/) ::J o .r::. t:: ::J Q) o ..... U~ >- 0- C") cOO..-- C/)::JQ)o =oC/)1'- .- U ::J ..-- S"'O~<( offit::o... ..... -.:::::J . Q) Q) 0 Q) (j).cU(j) '0, E Q) .~ Q) ::J C CO o::uOU ~ ] ~ ... :. I: l'- o~ .. ~ - ~! ~ 1~1 ~ E....:iQ).~ o 0..... ... (lI ...o'-la ~ < ~Jb:: ~V.I500EX.~) ." COMMONWEALTH OF I\~' PENNSYLVANIA l.-\' DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 OFFICiAl USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 2 1 -05 0 1 2 3 "'CoUNTYCciiiE" --vE~ - - Nui:i1iER- - I- Z W C W o W C DECEDENfS NAME (LAST, FIRST, AND MIDDLE INITIAL) Benn Ra chinskas DATE OF DEATH (MM-D[)'Year) SOCIAL SECURITY NUMBER DATE OF BIRTH (MM.DD.Year) o 2 0 - 1 8 - 0 2 6 3 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 01/14/2005 09/23/1920 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ lie :$(/) CJ ~1Ie W D..CJ J: 00 CJ ~....I D..lD D.. cl: [Xl 1. Original Retum o 4. Limited Estate 00 6. Decedent Died Testate (Allac:hcopyoIWtll) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date 01 death aller 12-12-82) o 7. Decedent Maintained a Living Trust (Allach copy olTrus!) o 10. Spousal Poverty Credit (date of death between 12.31-91 and 1.1.95) o 3. Remainder Retum (date 01 death prior to 12.13-82) o 5. Federal Estate Tax Retum Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Allac:h Sch 0) i;"l"HfSseC:t'l0N;lfJlrrllllQt.........mollllit:.eORRESPONDeNcEANIJ 'CONFIDENTlAI.'tAX INFORlWATlON'SHOOLOBEIDIReC'I'EO'l"O:>>i NAME COMPLETE MAILING ADDRESS Marielle F. Hazen 2000 Linglestown Road FIRM NAME (If Applicable) Law Office of Marielle F. Hazen Suite 202 TELEPHONE NUMBER 717-540-4332 Harrisbur >fJA 17110 ~ z w c z o D.. (/) W ~ ~ o CJ 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) z o i= c( -I :J l- ii: <C o W 0::: (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) r., . I ] ~'_..","- - _ f- OFFICIAL USE ONL'il ) " j ! . ) 481,971.25 1 i ~l L._'_ 481,971.25 35,811.81 8,280.10 (11) (12) (13) 44,091.91 437,879.34 109,469.83 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subjectto Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 328,409.51 z o i= ~ :J C. :i o o >< c( I- 15. Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 0.00 X _(15) 0.00 0.00 X _(16) 0.00 0.00 X .12 (17) 0.00 328,409.51 X .15 (18) 49,261.43 (19) 49,261.43 19. Tax Due CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. D TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH . << o d t' C I t Add ece en s ampl e e ress: STREET ADDRESS 4905 E. Trindle Road CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 49,261.43 40.000.00 2.105.20 3. InteresUPenalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 42,105.20 T otallnteresUPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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) A. Enter the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check to: REGISTER OF WILLS, AGENT 0.00 0.00 7,156.23 7,156.23 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 ofthe property transferred; ........................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?......... .... . ............ .... ........................................ ........................ 0 00 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ''\ ,.... ~ l PA 17070 DATE , (I For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% {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% (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 retum 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 twenty-one 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% [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to orfor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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. REV.1508 EX + (6-98) 'W SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Benny Rapchinskas 0123 VALUE AT DATE OF DEATH 103,893.94 103,893.94 103,893.94 97,220.76 72,717.35 105.09 5.69 3.47 237.07 ., FILE NUMBER 21 05 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 NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. DESCRIPTION PNC Bank Certificate of Deposit No. 31700220059 PNC Bank Certificate of Deposit No. 31600220552 PNC Bank Certificate of Deposit No. 31000219062 PNC Bank Certificate of Deposit No. 31400233449 PNC Bank Checking Acct. No. 51-4005-2307 Federal Reserve Bank Bond Redemption Check Comcast Cable Refund Verizon Refund Dept. of Defense Final Payroll - Estate Benef. TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 481 971.25 REV-1511 EX + (12-99) '. COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Benny Rapchinskas ITEM NUMBER A, 1. B. 1. 2. 3. 4. 5. 6. 7. 8. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 05 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Jerry & Beverly Bradigan Social Security Number(s)/EIN Number of Personal Representative(s) 157 -18-2538/160-34-224 7 Street Address 202 Ridgeview Road City New Cumberland State PA Zip 17070 Year(s) Commission Paid: 2005 Attomey Fees Marielle F. Hazen Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills - Open Probate & Shorts Accountanfs Fees Tax Retum Prepare~s Fees V. Fleming Tax Service Cumberland Law Journal - Legal Ad The Sentinel - Legal Ad TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0123 AMOUNT 17,000.00 18,000.00 "\ 488.00 90.00 75.00 158.81 35 811.81 REV-1512 EX ~ (6-98) . SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Benny Rapchinskas FILE NUMBER 21 05 0123 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Country Meadows Assisted Living Nursing Home VALUE AT DATE OF DEATH 3,104.32 2. Statewide Tax Recovery Per Capita and School Tax for 2000 30.50 3. OF AS Pension Reclaimed PNC Bank 508.00 4. Social Security Reclaimed 164.00 5. IRS - Income Tax - 2003 599.28 6. IRS - Income Tax - 2004 369.00 7. Department of Revenue - Income Tax - 2004 50.00 8. Personal Income Tax - 2005 10.00 9. PNC Bank Check No. 456 (Lowther Manor) posted after the date of death 65.00 10. PNC Bank Check No. 457 (Choice Nursing) posted after the date of death 221.00 11. PNC Bank Check No. 459 (IRS) posted after the date of death 3,000.00 12. PNC Bank Check No. 460 (PA Dept Revenue) posted after the date of death 100.00 13. PNC Bank Check No. 587 (Elks) posted after the date of death 20.00 14. PNC Bank Check No. 461 (Manor Care) posted after the date of death 8.50 15. Statewide Recovery 2001 Personal Tax (Cumberland County) 30.50 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 8280.10 ."'."".""". COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Rf'!nnv ~ .L' 21 05 0123 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Jerry & Beverly Bradigan Collateral 202 Ridgeview Road 25% New Cumberland, PA 17070 2. George Poplasky Collateral 85 Campbell Street 50% Quincy, MA 02169 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. The Seeing Eye, Inc. -15% 65,681.90 P.O. Box 375, Morristown, NJ 07963-0375 2. Alzheimers Association - 10% 43,787.93 225 N. Michigan Ave., Suite 1700, Chicago, IL 60601-7633 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 109469.83 (If more space is needed, insert additional sheets of the same size) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death:__~____40LOOO.QQ Discount: 2.105.20 Interest Table ------.- Year Days Delinquent Bal this time period t ---~_._-_..._---~.- ._~ -- -----------.--------- - Before 19~1_____~ 1---------------- -- ----. 1982 -~-- ~--_._.~-_.__._-- +- 1983 -- -'-------- 1984 ------ ----..----- 1985 ---- ---- 1986 -- 1987 1988 throug~ 1991 -~--,-~---- _1992 --- ----...._------- 1993 throunh 1994 '----_.----,- 1995 through 1998 ----~ f--- -- --- 1999 ---.------ 2000 -- 2001 _n --- 2002 _m --~--- 2003 ~------ 2004 ---- __no ..---- _____~_ ___m ________ I-----~------------ --- -- --~-~-,----~-_._--- ----~----_.__.- /----- -- ~---------- I---- -- --,.._----- -----_____~________ __n____ --------- -- --------,. ---- TOTALS ---- - -- - -------------- - ---I Interest I this period - I ~ - --=-~-----I 1-------1 - t - - -- -----~-- I ~-~. --}=-=. . - -- - ------ - --------j -- '.-.-----.-...- ----~-----------_._._--_.- --------n-l _n~_____1 -- - -==~=~-=j _m __________j . - --.-------_._- I ----un-or ance Due his year -I . _. _ .1 _ _ _m_ _____1________ '\ Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17,1996: ______ _ Penalty: _ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 005132 DUPLICA TE HAZEN MARIELLE F 2000 L1NGELSTOWN ROAD HARRISBURG, PA 17110 __hu__ fold ESTATE INFORMATION: SSN: 020-18-0263 FILE NUMBER: 2105-0123 DECEDENT NAME: RAPCHINSKAS BENNY DATE OF PAYMENT: 03/29/2005 POSTMARK DATE: 03/24/2005 COUNTY: CUMBERLAND DATE OF DEATH: 01/14/2005 ""1' r'.> ~'1' t-......, 7-~ ."." 'U)' ' " i ;: ) i~ 1'..-. ...ho_.ll 1:.1 F" l MAY 1 2 2005 . : I '::,1 ,_..' :,~U) tJ 4,-0 i.'-..../ L~. _, . .J",,,'~,,_~ L- ACN -_............_"""'-"'.--~.....,.@<_...... .......-............. ASSESSMENT AMOUNT CONTROL NUMBER 101 I $40,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 0999 SEAL INITIALS: JA RECEIVED BY: TAXPAYER $40,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS LAST WILL AND TESTAMENT OF BRONISLAVAS REPCHINSKAS I, BRONISLAVAS REPCHINSKAS, a/k/a BENNY REPCHINSKAS, now of 4905 East Trindle Road, suite 33, Hampden Township, Cumberland County, pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last will and Testament, hereby revoking all other wills and Codicils previously made by me. ITEM I: I direct that payment of all my just debts, expenses of my last illness, and the costs of administering my estate from my estate as soon after my death as conveniently may be done. My funeral expenses have been paid to Parthemore Funeral Home, New Cumbl;H.land, pennsylvania. ITEM II: I give, devise and bequeath all of the rest, residue and remainder of my estate, of every nature and wherever situate, together with all insurance policies thereon, unto JERRY BRADIGAN and BEVERLY BRADIGAN, in trust for my wife, JOSEPHINE REPCHINSKAS if living at the time of my death, to be used for her care and maintl~nance. ITEM III: Upon the death of JOSEPHINE REPCHINSKAS or in the event she~s not living at the time of my death then the 1 remainder of the trust and the rest, residue and rema~naer 01: lilY property to go to the following named individuals then living as follows: A. Twenty-five percent (25%) of the residue to go to JERRY and BEVERLY BRADIGAN. B. Fifty percent (50%) of the residue to go to GEORGE POPLASKY. c. Fifteen percent (15%) of the residue to go to Seeing Eye Dog Foundation, Norristown, New Jersey. ':......-. ~,. " . :I.:",,' D. Ten percent (10%) of the residue to go to the Altziemer Association. ITEM IV: I direct that any and all taxes that may be assessed in consequence of my death, including all inheritance, estate and transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate as a part of the expense of the administration of my estate. ITEM V: I authorize and personal empower my representative to compromise, adjust, release and discharge in such manner as my personal representative may deem proper, all debts and claims owed by or to me or my Estate; to sell, lease or exchange at public or private sale or in such manner, at such prices, and upon such terms of credit or otherwise, as my personal representative may deem proper, all or any part of my property, real or personal; to exec ute, acknowledge and deliver instruments of conveyance, 2 including deeds in fee simple; to borrow money for the" purpose of paying estate, inheritance or other taxes which are required to be paid and to secure any such loans by pledge or mortgage of all or any part of my property and to execute the necessary instruments to carry out such powers; to distribute my estate in kind or partly in money or partly in kind, and to determine the fair value at which any property so distributed in kind shall be received by the distributees; to conduct any business in which I have an interest at the time of my death, for such period as my personal 'j representative may deem proper, power to borrow money and pledge assets of the business and the power to do all other acts that I, in my lifetime, could have done, to delegate such power to any partner, manager or employee without liability for any loss occurring therein and to organize a corporation to carryon said business as capital to such corporation and accept stock in the corporation in lieu thereof and hold such stock for the uses of this my Will, and to vote said stock or sell the same as to my personal representative may seem best; to retain all stocks, assets, bonds and investments owned by me without being confined to what is known as legal investments; to execute any options to purchase, to apply for stocks, bonds or other investments, to purchase or otherwise acquire real estate and to execute the same powers thereover as hereinbefore provided, to retain indefinitely any part of my assets, real or personal, which is or may become unproductive or to make sale thereof; to pay carrying charges and 3 expenses of the property out of other principal or income of my estate; to invest and reinvest in all forms of property without restriction to investments authorized for pennsylvania fiduciaries, as my personal representative deems proper, without regard to the principle of diversification or risk; to exercise any law-given option to treat administrative expenses either as income tax or as estate deductions, without regard to whether the expenses were paid from principal or income. The powers herein conferred shall be to " , my named personal representative and all successors thereto"and i shall be in addition and not in limitation of other powers conferred on said fiduciary. Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income payable to any beneficiary shall be made upon the sole receipt of the respective beneficiary to whom the payment is made and free from anticipation, alienation, assignment, attachment, and pledge and free from control by the creditors of any such beneficiary. ITEM VI: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation of the beneficiaries and any of them and shall not be subject to any execution or attachment, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM VII: I nominate, constitute and appoint JERRY and BEVERLY BRADIGAN, or either of them, as the sole Executors of this my Last will and Testament, to serve without bond. In the 4 event of the renunciation, death, resignation, refusal or inability to act for any r"eason whatsoever of the said JERRY BRADIGAN and/or BEVERLY BRADIGAN, I nominate, constitute and appoint PNC BANK as the Executor of this my Last will and Testament. IN WITNESS WHEREOF, I, BRONISLAVAS REPCHINSKAS, have, to this my Last will !jJ/l<O and Testament, set my hand this /4t:i:- day of . , 2001. ~ ..J:...-Ud4 (?~SEAL) Bronis~avas Repchin as sealed, published and declared by . Bronislavas the above named Testator on the 14t$::" day of ,20 01 , as for his Last Will and Testament, in t e presence of us, who, in his presence, and in the presence of each other, have, at his request, subscribed our names as witnesses hereto. /0.. R (f S s /fr. residing at)'l C. - /76" 70 residing at 7~.":) ~ ~(. ~fJ V' COMMONWEAL~~F~PENNSY. LVANIA COUNTY OF ~V-~~ SS WE, the undersigned, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn and qualified according to law, do hereby declare to the undersigned authority that we were present and saw the Testator sign and execute the instrument as his Will, and that he had signed willingly 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 witnesses and that to the best of their knowledge, the Testator was at that time eighteen years of age or older, of sound mind and under no constrain or undue influence, and I, the said 5 ..... ___ ."0'-'.-" Testator, do hereby acknowledge that I signed and executed the instrument as my Last will and Testament, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. ~ ~ (~ ~ I-"AJ/I~~Q, , , Testator Bron . slavas Repchinskas ~...$:. QYI. ~. J(_ ~ witness sworn to and subscribed be~e me this /l/tR.. day 01; -~ 20 0 / . ~-4 LWJA-/~~ Notary pubf.lic V My commission Expires: ,'." . .;~;,,~~._,<"'''' : '\~I' ~~,. ..~f; .;~~.t? .~ - . . -:~.;.,:,F': -': . ,-\ :",. "". NOTARIAL SEAL MARY D. VER HAGE, Notary Publlol Fairvlew Twp., York County M CommlssionEx ires Ma 7,2082 , :,:r 6 ~