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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21-05-1063
COUNTY CODE
YEAR
NUMBER
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Morrison Richard L.
DATE OF DEATH (MM-DD-YEAR)
SOCIAL SECURITY NUMBER
206-32-1053
DATE OF BIRTH (MM-DD-YEAR)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
12/1/2005 4/26/1943
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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~ 1. Original Return 0 2. Supplemental Return 03. Remainder Retum (date ofdeatl\ priorto 12-13-82)
o 4. Limited Estate 04a. Future Interest Compromise (date of death after 12-12-82) 05. Federal Estate Tax Return Required
o 6. Decedent Died Testate (Attach copy of Will) 0 7. Decedent Maintained a Living Trust (Attach copy of Trust) .n. 8. Total Number of Safe Deposit Boxes
o 9. Litigation Proceeds Received 010. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 011. Election to tax under Sec. 9113(A) (Attach Sch 0)
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NAME COMPLETE MAILING ADDRESS
Robert G. Fre 5 South Hanover Street
FIRM NAME (If Applicable) Carlisle, PA 17013
717-243-5838
OFFICIAL USE ONLY
1. Real Estate (Schedule A)
(1)
(2) NONE
(3) NONE
(4) NONE
77,280
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2. Stocks and Bonds (Schedule B)
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3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
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47 ,665
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(5)
(6) NONE
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6. Jointly Owned Property (Schedule F)
Dseparate Billing Requested
7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property
(Schedule G or L)
(7)
198,492
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8. TOTAL GROSS ASSETS (total Lines 1-7)
(8)
323,437
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
14,867
10. Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) (10) NONE
11. TOTAL DEDUCTIONS (total Lines 9 & 10)
(11)
(12)
14,867
308,570
12. NET VALUE OF ESTATE (line 8 minus line 11)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not
been made (Schedule J)
(13)
(14)
308,570
14. Net Value Subject to Tax (line 12 minus line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of line 14 taxable at the spousal tax
rate ,or transfers under Sec.9116 (a)(1.2) x .0 - (15)
z
0
i= 16. Amount of line 14 taxable at lineal rate 308,570 x .01L- (16)
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~ 17. Amount of line 14 taxable at sibling rate x .12 (17)
0
0
)( x .15 (18)
~ 18. Amount of Line 14 taxable at collateral rate
19. Tax Due (19)
13,886
13,886
200 ......... ..I;u U ..J.Jr....::'C!: Rf.
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Dece ents omPlete ress:
STREET ADDRESS
504 Buraners Road
CITY I~TATE IZIP
Newville PA 17241
217
Morrison, Richard L.
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C
Add
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
7,500
375
Total Credits (A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
4.
Total Interest/Penalty ( D + E )
If Line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(3)
206-32-1053
13,886
7,875
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(4)
(5)
(SA)
(58)
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5.
6,011
6,011
1.
Did decedent make a transfer and:
a. retain the use or income of the property transferred; . . . . . . . . . . . . . . .
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
b. retain the right to designate who shall use the property transferred or its income;
Yes
o
o
o
o
o
o
o
No
o
o
o
o
o
o
o
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
c. retain a reversionary interest; or . . . . . . . . . . . . .
2.
d. receive the promise for life of either payments, benefits or care?
It death occurred after December 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? . . . 0 . . . 0 . . . 0 0 . . . . . . . 0 0 . . .
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,
and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
~J~O;FILlNGRETURN
ADDRESS
OAT
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For dates of death on or after July 1. 1994 and before January 1, 1995, the tax rate imposed on th
(72 P.So Section 9116 (a)(1.1)(i)).
. . - -~ '____#M8 tn nr fnr thA IJse of the surviving spouse is 3%
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For dates of death on or after January 1. 1995, the tax rate imposed on the net value of transfers I
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requiremf
the surviving spouse is the only beneficiary.
is 0% [72 P.S. Section 9116 (a)(1.1 )(ii)).
tax return are still applicable even if
-
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 a stepparent of the child is 0%[72 P.S. Section 9116(a)(1.2)).
~~.
a natural parent, an adoptive parent,
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 1:
individual who has at least one parent in common with the decedent. whether by blood or adoptiCl
ling is defined, under Section 9102, as an
S. Section 9116(1.2) [72 P.S. Seclion 9116(a)(1 )).
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefi
217
REV-1502 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Morrison, Richard L. 21-05-1063
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 jolntly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
House and 4.42 acres, 504 Burgners Road, Cumberland County, Pennsylvania
(Valuation based on current assessment, common level ration = 0.00)
VALUE AT DATE
OF DEATH
77,280
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
77,280
217
REV-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Morrison, Richard L.
FILE NUMBER
21-05-1063
Include the proceeds of litigation and the date the proceeds were received by the estate.
All orooertv iointlv-owned with riaht of survivorshio must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1 M & T Bank certificate of deposit #31003912279013
2 M & T Bank checking account #429503
3 M & T Bank savings account #15004198191410
4 2000 Suzuki A TV
5 1965 Ford F100 pick up truck
6 2000 Ford Ranger pick up truck
7 1996 Ford Contour
8 1965 Honda Motorcycle
9 1952 Dodge pickup truck
10 Miscellaneous personal property
VALUE AT DATE
OF DEATH
10,125
8,338
21,007
500
500
3,710
1 ,485
500
500
1,000
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
47,665
217
REV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
FILE NUMBER
Morrison, Richard L.
21-05-1063
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. 1/2 interest in house and 5.02 acres, 96 Bears Road, 130,480 50.000/0 65,240
Cumberland County, Pennsylvania
(Valuation based on current assessment, common level ratio
for Cumberland County is 1.0
2. Lear Corporation Retirement Plan (Statement attached) 133,252 100.000t'o 133,252
TOTAL (Also enter on line 7 Recapitulation) $ 198 492
(If more space is needed, insert additional sheets of the same size)
217
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
21-05-1063
Morrison, Richard L.
ITEM
NUMBER
A.
1.
B.
1.
2.
3.
4.
Debts of decedent must be reported on Schedule I.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
Hoffman Roth Funeral Home
8,000
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
State
Zip
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Deborah Morrison
Street Address 504 Burgners Road
City Carlisle State PA Zip 17013
2,500
Relationship of Claimant to Decedent
Daughter
3,500
Probate Fees
452
5.
Accountant's Fees
6.
Tax Return Preparer's Fees
7.
Ambulance
400
8.
Final medical bill
15
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
14,867
217
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
Morrison, Richard L.
21-05-1063
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 [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1 Richard L. Morrison, Jr. Son 131,866
2 Deborah Morrison Daughter Remainder of Estate
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON~ TAXABLE DISTRIBUT IONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
(If more space is needed, insert additional sheets of the same size)
m M&fBank
499 Mitchell Street, Millsboro, DE 19966
January 11, 2006
Frey & Tiley
Attorneys At Law
5 South Hanover Street
Carlisle, PA 17013
RE: Estate of Richard L. Morrison, Sr.
Date of Death: December 1, 2005
Social Security Number: 206-32-1053
Dear :Mr. Frey:
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with this bank the following account.
1. Account Type..... ...... ... ...... ... ....Certificate of Deposit
Account Number.................... ...31003912279013
Ownership (Names oj).............. Richard L. Morrison Sr.
Opening Date. . .. . .. . .. . . . . .. . . . . .. . .. . .08 I 16 105
Balance on Date of Death........ .$10,000.00
Accrued Interest
$ 124.99
TotaL......... .... .............. ....... ....$10, 124.99
2. Account Type..... ... . .. . .. . .. . .. . .. . ... Checking Account
Account Number.. ...... ..... ...... ....429503
Ownership (Names oj).............. Richard L. Morrison Sr.
Opening Date...........................09/01/67 (account closed 12/07/05)
Balance on Date of Death......... .$8,337.71
Accrued Interest
$
0.14
Total..... .............................. ....$8,337.85
. Page 2
January 11, 2006
3. Account Type........................ ...Savings Account
Account Number. . . . . .. . .. . . . . .. . .. . ... 15004198191410
Ownership (Names of}.............. Richard L. Morrison Sr.
Opening Date.. .. .... .. .... .. .... .. .... .03/08/02 (account closed 12/07 / 05)
Balance on Date ofDeath.........$20,984.19
Accrued Interest
$
22.88
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $21 ,007.07
The above named decedent did not have a safe deposit box.
For any additional information on the above accounts, including ownership,
statements and closures please contact our High Street Carlisle branch at 717-240-4536.
Sincerely,
CACM~ ~
Charlene Warrington, Records Management
1-888-502-4349
~~
. Kelley Blue Book
" . .". . . .1 ~~E T!~STEO RE~~~~
Close Window }{
,;p SEND TO PItlNTER
'~i] I,} e rti s e r:-l ~ rIot
NEW CAR BLUE BOOKcf;' value is the real-world selling
price that can be THOUSANDS LESS than MSRP.
2000 Ford Ranger Short Bed
BLU E BOOK: PRIVATE PARTY VALUE
Condition
Value
N EW CA R
BLUE BOOKe
value is the
real-world
selling price
that can be
THOUSANDS
LESS
than MSRP_
Excellent
$4,115
./ Good
(Selected)
$3,110
Fair
$3,230
Vehicle Details
Engine:
Transmission:
Drivetrain:
Mileage:
4-Cyl. 2.5 Liter
5 Speed Manual
2WD
72,000
Selected Standard Equipment
XL AM/FM Stereo
Power Steering
Dual Front Air Bags
Blue Book Private Party Value
Excellent
CGGL;C $4,115
"Excellent" condition means that the vehicle looks new, is in excellent
mecllanical conditioll and needs no reconditioning. This vehicle has
never had any paint or body work and IS free of rust. The vehicle has
a clean title history and will pass a smog and safety inspectioll. The
engine cornpartment is clean, with IlO fluid leaks and is free of any
wear or visible defects. The vehicle also has complete and verifiable
service records. Less than 50/0 of all used vetlicles fall into this
categol'Y.
../ Good (Selected)
WOOl) $3,710
"Good" condition means that the vehicle is free of any major defects.
This vehicle has a clean title history, the paint, body and interior have
only minor (if any) blemishes, and there are no major mechanical
Private Party Value is what a buyer can expect to pay when buying a used
car from a private party. The Private Party Value assumes the vehicle is
sold "As Is" and carries no warranty (other than the continuing factory
warranty). The final sale price may vary depending on the vehicle's actual
condition and local market conditions. This value may also be used to
derive Fair Market Value for insurance and vehicle donation purposes.
Vehicle Condition Ratings
#...~ Kelley Blue Book
. .' ' THE TRUSTED RESOURCE
. '.. . . . v . - .....,-....-.. .~., -.-.------ kDb.CIJIII
Close Window X
~ SEND TO PRlNlER
1996 Ford Contour GL Sedan 40
BLUE BOOK: PRIVATE PARTY VALUE
Cond ition
Value
N EW CA R
BLUE BOOKe:
value is the
real-world
selling price
that (on be
THOUSANDS
LESS
than MSRP.
Excellent
$1,735
./ Good
(Selected)
$1,485
Fair
$1,125
Vehicle Details
Engine:
Transmission:
Drivetrain:
Mileage:
4-Cyl. 2.0 Liter
Automatic
FWD
87,000
Selected Standard Equipment
Air Conditioning Tilt Wheel
Power Steering AM/FM Stereo
Cassette
Dual Front Air Bags
Blue Book Private Party Value
Excellent
Private Party Value is what a buyer can expect to pay when buying a used
car from a private party. The Private Party Value assumes the vehicle is
sold "As Is" and carries no warranty (other than the continuing factory
warranty). The final sale price may vary depending on the vehicle's actual
condition and local market conditions. This value may also be used to
derive Fair Market Value for insurance and vehicle donation purposes.
Vehicle Condition Ratings
GG:WL.';W $1,735
"Excellent" condition means that the vehicle looks new, is in excellent
Illecllanical condition and needs no reconditioning. This vehicle has
never hacj any paint or body work and is free of rust. The vehicle has
a clean title history aneJ will pass a smog alleJ safety inspection. The
engine compartment is clean, with 110 fluid leaks and IS free of any
wear or visible defects. Tht.: vehicle also has complete and verifiable
service records. Less than 50h of all used vehicles fall into this
category.
../ Good (Selected)
wOrJw $1,485
"Good" condition means that the vehicle is free of any major defects.
This vehicle has a clean title history, the paint, body and interior have
only minor (if any) blemishes, and there are no major mechanical
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(J\
LAST WILL AND TEST AMENT
OF
RICHARD L. MORRISON, SR.
I, RICHARD L. MORRISON, SR., widower, of Lower Frankford Township,
Cumberland County, Pennsylvania, (mailing address; 504 Burgners Road, Carlisle, PA
17013), being of sound and disposing mind, memory and understanding, do hereby make,
publish and declare this as and for my Last Will and Testament hereby revoking and
making void any and all Wills by me at any time heretofore made.
1. I direct my hereinafter named Executor or Executrices to pay all of my
just debts and funeral expenses as soon after my death as may be found convenient to do
so. I further direct that all inheritance, transfer, succession, estate and death taxes,
including interest and penalties thereon, which may be payable on account of my death
shall be payable from the residue of my estate regardless of whether the assets upon
which such taxes are based are included in my probate estate.
2. I declare that I am an unremarried widower and that I have two adult
children, RICHARD L. MORRISON, JR., and DEBORAH MORRISON. I further
declare that I have no other children.
3. Should I still have an interest in it at the time of my death, I give, devise
and bequeath all my right, title, and interest in the farm having a mailing address of 96
Bears Road, Carlisle, to my said son, RICHARD L. MORRISON, JR., his heirs and
assigns, provided that he shall survive me by a period of ninety (90) days. In the event
that my said son should predecease me or fail to survive me by the aforesaid period of
ninety (90) days, then in such event I give, devise and bequeath the said real estate in
equal shares to such of his children as shall survive me by a period of ninety (90) days,
the share any deceased child would have received to pass to his or her issue, per stirpes,
and if there be no issue, such share shall lapse and be added to the residue of my estate.
4. All of the rest, residue and remainder of my estate, real, personal and
mixed, and wheresoever the same may be situate, I give, devise and bequeath to my
daughter, DEBORAH MORRISON, her heirs and assigns, provided that she shall survive
me by a period of ninety (90) days. In the event that my said daughter should predecease
me or fail to survive me by the aforesaid period of ninety (90) days, then in such event all
of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to my son, RICHARD
L. MORRISON, JR., his heirs and assigns, per stirpes.
5. Should any person less than 21 years of age be entitled to distribution
from my estate, in such event the share that person would otherwise have received shall
be paid to my hereinafter named Executor in trust. I authorize the herein named Trustee
to receive and invest the same and to pay the income arising therefrom together with so
much of the principal thereof as in his or her opinion is necessary or desirable to be
expended for the proper maintenance, support and education of such person to or for the
benefit of such person and upon such person attaining 21 years of age to pay to him or
her the then remaining principal together with any undistributed income.
6. I hereby nominate, constitute and appoint my son and daughter,
RICHARD L. MORRISON, JR., and DEBORAH MORRISON, or either of them, as
Executors of this my Last Will and Testament, and I further direct that neither of them
shall be required to post any bond to secure the faithful performance of his or her duties
in the Commonwealth of Pennsylvania or in any other jurisdiction.
7. In addition to the powers conferred by law, my hereinbefore named
Trustees and Executors and their respective successors, are empowered:
a. To invest any part of the trust corpus in such securities,
investments, or other property as may be deemed advisable and proper, irrespective of
whether the same are authorized for the investment of trust funds under the laws of any
governing jurisdiction.
Page J oj 3
Rrnl
/
/J
.,/-
b. With respect to any corporation, the stocks, bonds, or other
securities of which may be held, to vote in person or by proxy on any shares of stock; to
consent to the merger, consolidation or reorganization of such corporations; to consent to
the leasing, mortgaging or sale of the property of any such corporations; to make any
surrender, exchange or substitution of such stocks, bonds or other securities as an
incident to the merger, consolidation or reorganization of such corporations; to pay all
assessments, subscriptions and other sums of money which may be deemed wise and
expedient for the protection and maintenance of the proportionate interest of the
investment in such corporations; to exercise any option or privilege which may be
conferred upon the holders of such stocks, bonds, or other securities of such corporations
either for the conversion of the same into other securities or for the purchase of additional
securities, and to make any and all necessary payments which may be requireg in
connection therewith; and generally to have and exercise as to all such stocks, bonds and
other securities, the powers of an individual owner who is not under trust obligation.
c. To hold the trust corpus in one or more consolidated funds in
which separate shares shall have undivided interests.
d. To sell at public or private sale for cash or upon credit, or partly
for cash and partly on credit, and upon such terms and conditions as shall be deemed
proper, any part or parts of the estate, and no purchaser at any such sale shall be bound to
inquire into the expediency or propliety of any such sale or to see to the application of the
purchase moneys arising therefrom.
e. To keep on hand and uninvested such money as may be deemed
proper and for such period as may be found expedient.
f. To compromise, settle or arbitrate any claim or demand in favor of
or against the trust estate.
g. And authorized in the discharge of fiduciary duties, to employ
counsel and to determine and to pay such counsel reasonable compensation which shall
be charged against the principal or income of the trust fund, and shall further be entitled
to charge against the principal or income such other reasonable expenses and charges as
may be necessary and proper to incur for the proper discharge of fiduciary duties and for
the proper management and administration of the trust estate.
h. In making any division of property into shares for the purpose of
any distribution thereof directed by the provisions of the trust, to make such division or
distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be
deemed most expedient, and in making any division or distribution in kind may allot any
specific security or property or any undivided interest therein to anyone or more of such
shares, and to that end may appraise any or all of the property so to be allotted and the
judgment as to the propriety of such allotment and as to the relative value for purposes of
distribution of the .securities or property so allotted shall be final and conclusive upon all
persons interested in the trust or in the division or distribution thereof.
i. And authorized to register any shares of stock or other assets of
any trust in their own names or in the name of a nominee.
J. To retain and invest in shares of stock of my Trustee.
k. To retain any investments including mutual funds which I may
own at the time of my death and in addition to invest any part of the Trust corpus in such
mutual fund or mutual funds as may be deemed advisable or proper, irrespective of
whe~her the same are authorized for the investment of trust funds under the laws of any
governing jurisdiction.
1. To determine from time to time whether all or some portion of
realized capital gains shall be treated as ordinary income for distribution to a beneficiary
or treated as principal to be retained as part of the corpus, and such designation need not
be consistent from one year to another.
Page 2 of 3
;Pip;
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last
Will and Testament written on t1\ree (3) pages, this 2fi .) day of JIVl N"C ~ ,2004.
'J2J~1 f~ ~
RICHARD L. MORRISON, SR.
(SEAL)
Signed, sealed, published, and declared by RICHARD L. MORRISON, SR., the
Testator above named, as and for his Last Will and Testament, in our presence, who, in
his presence, at his request, and in the presence of each other, have hereunto subscribed
our names as attesting witnesses.
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Page 30f3