HomeMy WebLinkAbout06-15-06
(
Elyse E. Rogers, Esquire
Identification No. 41274
Todd F. Truntz, Esquire
Identification No. 83302
KEEFER WOOD ALLEN & RAHAL, LLP
415 Fallowfield Road, Suite 301
Camp Hill, PA 17011
(717)-612-5800
IN RE:
ESTATE OF WAYNE E.
RICHARDS, Deceased
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA
NO. NO. 2006-00293
.. )
ORPHAN'S COURT DIVISION .-- L-:
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PETITION FOR LEAVE TO DISCLAIM
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and m
TO DETERMINE THE PENNSYLVANIA INHERITANCE T~l
CONSEQUENCES THEREOF
NOW COMES Petitioner, Kenneth W. Richards, personal representative, of
the Estate of Wayne E. Richards, deceased, by and through his attorneys, Keefer
Wood Allen & Rahal, LLP to bring the following Petition for Leave to Disclaim and
To Determine the Pennsylvania Inheritance Tax Consequences Thereof and in
support thereof, avers the following:
1. Kenneth W. Richards (hereinafter "Petitioner") is an adult individual
residing at 316 Lamp Post Lane, Camp Hill, Cumberland County, Pennsylvania,
17011.
2. Wayne E. Richards (hereinafter "Decedent") died on March 14, 2006.
3. Decedent's Will was admitted to probate by the Register of Wills of
Cumberland County, Pennsylvania on March 30, 2006. Letters Testamentary
thereon were granted to Petitioner on April 3, 2006. A true and correct copy of
Decedent's Will is attached hereto and incorporated herein as Exhibit "A".
v
4. Decedent is survived by his siblings, Mark W. Richards, James R.
Richards, Kenneth W. Richards and Patricia A. Conner, who are also all of the
residuary beneficiaries of Decedent's estate.
5. Mark W. Richards is an adult individual currently residing at 1150
Quail Hollow Road, Hummelstown, Dauphin County, Pennsylvania, 17036, who
consents to and joins in this Petition as evidenced by the executed Consent and
Joinder attached hereto and incorporated herein as Exhibit "B".
6. James R. Richards is an adult individual currently residing at 15322
Quail Run Drive, Darnestown, Montgomery County, Maryland, 20878, who
consents to and joins in this Petition as evidenced by the executed Consent and
Joinder attached hereto and incorporated herein as Exhibit "C".
7. Patricia A. Conner is an adult individual currently residing at 5253
Deerfield Avenue, Mechanicsburg, Cumberland County, Pennsylvania, 17050, who
consents to and joins in this Petition as evidenced by the executed Consent and
Joinder attached hereto and incorporated herein as Exhibit "D".
8. Decedent was predeceased by his mother, Myrtle L. Richards, who died
on December 16, 2005.
9. Myrtle L. Richards' Will was admitted to probate by the Register of
Wills of Cumberland County, Pennsylvania on January 13, 2006.
10. Letters Testamentary in the Estate of Myrtle L. Richards were granted
in the Estate of Myrtle L. Richards to Mark W. Richards on January 13, 2006.
11. A true and correct copy of Myrtle L. Richards' Will is attached hereto
and incorporated herein as Exhibit "E".
2
12. Myrtle L. Richards' Will specifies that Decedent is to inherit all of her
household furniture and furnishings, plus a one-fifth (1/5) interest in her remaining
personal items and a one-fifth (1/5) interest in the residue of her estate.
13. The approximate value of the total assets of Myrtle L. Richard's estate
that are subject to Pennsylvania Inheritance Tax is One Million One Hundred
Thirty Nine Thousand Two Hundred Thirteen Dollars and Forty Four Cents
($1,139,213.44).
14. Decedent was predeceased by his father, Richard W. Richards.
Richard W. Richards died on January 16, 1992, a resident of the State of Florida.
15. Decedent's father, Richard W. Richards, created a trust which provided
for the payment of income to Decedent's mother, Myrtle L. Richards, during her
lifetime, and upon her death for the distribution of the remaining assets of the trust
to the then living issue, per stirpes, of Richard W. Richards.
16. Decedent was one of five children of Richard W. Richards living at the
death of Myrtle L. Richards.
17. Decedent, along with his surviving siblings, are the remaindermen of
the Richard W. Richards Trust, and whose trust interests vested upon the death of
their mother, Myrtle L. Richards, on December 16, 2005.
18. A true and correct copy of the Will of Richard W. Richards wherein
such trust is created, is attached hereto and incorporated herein as Exhibit "F".
The approximate fair market value of the Richard W. Richards Trust is $421,850.
19. Decedent and his mother, Myrtle L. Richards, were co-owners of
certain real property located at 506 Allenview Drive, Mechanicsburg, Cumberland
County, Pennsylvania, 17055, as joint tenants with right of survivorship. The
approximate fair market value of this property is One Hundred Forty Thousand
3
Dollars ($140,000.00). A true and correct copy of the Deed of said property is
incorporated herein and attached hereto and incorporated herein as Exhibit "G".
20. Decedent and his mother, Myrtle L. Richards, were co-owners of
certain United States Savings Bonds, a true and correct listing of which is attached
hereto and made a part hereof as Exhibit "H".
21. Under the terms of Decedent's Will, the residue of Decedent's estate is
to pass to his surviving siblings. The estimated fair market value of Decedent's
probate estate is approximately Seventy Three Thousand Dollars ($73,000.00),
excluding the real property located at 506 Allenview Drive, Mechanicsburg,
Pennsylvania.
22. Inasmuch as Decedent's death followed shortly after the death of his
mother, Myrtle L. Richards, Decedent's Estate, by and through its Personal
Representative, Petitioner herein, desires to disclaim and renounce the following:
a. Decedent's interest in the tangible personal property,
including but not limited to books, pictures, jewelry, silverware,
automobiles, wearing apparel and all other articles of personal use or
adornment and all policies of insurance thereon pursuant to Item IV,
Section (b) of the Will of Myrtle L. Richards, deceased;
b. Decedent's interest in the residue of the Estate of Myrtle
L. Richards pursuant to Item V of the Will of Myrtle L. Richards,
deceased;
c. Decedent's fifty (50%) percent right of survivorship
interest in the property known as 506 Allenview Drive,
Mechanicsburg, Cumberland County, Pennsylvania, Parcel No. 42-28-
2423-405, recorded by Deed on December 22, 2004 at Book 266, Page
4268 in the Office of the Recorder of Deeds of Cumberland County;
4
d. Decedent's fifty (50%) percent survivorship interest in
the United States Savings Bonds jointly owned with Myrtle L.
Richards and as described on Exhibit "H" attached hereto and made a
part hereof; and
e. Decedent's interest in the remainder of the Richard W.
Richards Trust established by Item IV, Section (c) of the Will of
Richard W. Richards, deceased.
23. Petitioner, by and through his attorneys, has drafted a disclaimer in a
form that is attached hereto and incorporated herein as Exhibit "I".
24. Pursuant to Section 6202 of the Pennsylvania Probate, Estates and
Fiduciaries ("PEF") Code, 20 Pa.C.S. ~ 6202, an executor may make a disclaimer of
property interests upon leave of court having found that such disclaimer will not
prejudice the rights of creditors, heirs or beneficiaries of the estate.
25. Section 9116(c) of Pennsylvania Inheritance and Estate Tax Act, 72
P.S. ~ 9116(c), provides that an executor of an estate may disclaim or renounce a
distributive share of an estate, trust, or jointly held property provided such
renunciation is made within nine (9) months after the death of the decedent.
26. Section 9116(c) of the Pennsylvania Inheritance and Estate Tax Act,
72 P.S. ~ 9116(c), further provides that in such a case, the tax shall be computed as
though the persons who benefit by such renunciation or election were originally
designated to the distributees, meaning that none of the interest disclaimed would
be treated as a transfer by Wayne E. Richards which would subject those transfers
to the Pennsylvania inheritance tax in or with respect to the Estate of Wayne E.
Richards, deceased.
5
27. A disclaimer of the interests set forth in Paragraph 22 will cause the
distribution of said assets to be distributed as if Decedent had predeceased his
mother, Myrtle L. Richards.
28. Under the terms of Myrtle L. Richards' Will, the disclaimed assets
would pass to and be divided equally among her four surviving children, Decedent's
siblings.
29. A disclaimer of the interest set forth in Paragraph 22 would cause a
distribution would cause a distribution of the remainder of the Richard W. Richards
Trust to be distributed in four equal shares among the four surviving children of
Richard W. Richards, who are Decedents' siblings.
30. Petitioner believes and therefore avers that if this Court grants the
relief sought in this Petition, none of the assets as to which Disclaimer is sought
will be subject to Pennsylvania Inheritance Tax as a result of Decedent's death or in
connection with the administration of his estate. The Petitioner acknowledges that
the property interests identified in Paragraph 21 a., b., and c. will be subject to
Pennsylvania Inheritance Tax in the Estate of Myrtle L. Richards. The remainder
interest in the Richard W. Richards Trust which would have passed to Decedent's
estate will not be subject to Pennsylvania Inheritance Tax.
31. In the event that the Court would deny leave to disclaim these assets,
such assets would be subject to a higher Pennsylvania Inheritance Tax liability
since they would be subject to distribution through Decedent's estate.
32. Granting of this Petition by the Court would permit a substantial
inheritance tax savings to Decedent's and Myrtle L. Richards' residuary
beneficiaries, who are the same individuals.
33. All specific bequests in Decedent's Will have been or will be satisfied
per the terms of the Will.
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34. If the Court were to grant this Petition, Decedent's Estate will be
sufficient to satisfy all rights and claims of Decedent's Estate.
WHEREFORE, Petitioner respectfully requests that the Court issue a Rule
upon the Commonwealth of Pennsylvania, Department of Revenue, to show case if
any thereby, why the relief requested in the foregoing Petition for Leave to Disclaim
and to Determine the Pennsylvania Inheritance Tax Consequences Thereof should
not be granted.
Respectfully submitted,
Date: June 14, 2006
By:
KEEFER WOOD ALLEN & RAHAL, LLP
EIY~~ers~q~)
Identification No. 41274
Todd F. Truntz, Esquire
Identification No. 83302
415 Fallowfield Road, Suite 301
Camp Hill, PA 17011
(71 7) 612-5800
Attorneys for Petitioner
7
VERIFICATION
I, Kenneth W. Richards, declare that I am the Executor of the Estate of Wayne E.
Richards and hereby verify that the statements contained in the foregoing Petition are
true and correct to the best of my knowledge or information and belief. I understand that
false statements herein are made subject to the penalties of 18 Pa.C.S.A. S 4904, relating
to unsworn falsification to authorities.
Dated:
~-l3-o0
, ~r
~JU ~fl~~
NNETH W. ICHARDS, EXECUTOR
CERTIFICATE OF SERVICE
I, Todd F. Truntz, Esquire, an employee of KEEFER WOOD ALLEN &
RAHAL, LLP, certify that I this day served a copy of the foregoing PETITION FOR
LEAVE TO DISCLAIM AND TO DETERMINE THE PENNSYLVANIA
INHERITANCE TAX CONSEQUENCES THEREOF upon the person(s) indicated
below by First Class U.S. Mail, postage prepaid at Camp Hill, Pennsylvania, and
addressed as follows:
Pennsylvania Department of Revenue
Office of Chief Counsel
Dept. 281061
Harrisburg, PA 17128-1061
Pennsylvania Office of Attorney General
16th Floor
Strawberry Square
Harrisburg, PAl 7120
KEEFER WOOD ALLEN & RAHAL, LLP
'--
DATED: June 14,2006 BY: - _.
Todd F. Trun z, Esquire
Identification No. 83302
415 Fallowfield Road, Suite 301
Camp Hill, PA 17011
(717) 612-5800
Attorneys for Petitioner
9
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,
LAST WILL AND TESTAMENT
OF
WAYNE E. RICHARDS
I, Wayne Elmer Richards, of 506 Allenview Drive, Upper Allen Township,
County of Cumberland and Commonwealth of Pennsylvania, being of sound mind,
memory, and understanding, do make, publish, and declare this to be my last
Will and Testament, hereby revoking all other Wills and Codicils by me at
anytime heretofore made.
ITEM I: I direct that the expenses of my last illness and funeral,
including a suitable gravemarker, shall first be paid out of my estate as soon
after my demise as my be convenient.
ITEM II: I direct my executor to make my funeral arrangements at the
.Myers Funeral Home, Market Street, Camp Hill, which handled the funeral arrange-
ments for my sister Barbara. In the event that the use of this establishment be
inconvenient or impossible, my executor is authorized to use his own good
judgement in selecting a funeral director.
ITEM III: I direct that I be buried in the four grave plot in Rolling
Green Cemetery, where my sister Barbara is already buried and where my Father
and Mother will be eventually buried. I have already purchased and paid for that
fourth gravesite.
ITEM IV: My executor is instructed to distribute my estate in the
following manner;
A. To my two nephews John M. Richards and Michael W. Richards T
bequeath the sum of $10,000.00 each. Since these bequests are
significantly higher than those I am making to my other nephews
and nieces, it should be clearly understood that my reason for
this is the recognition that their father Kenneth W. Richards,
at considerable personal financial sacrifice,. stayed on to
manage the affairs of Park Hills West, Inc. That fidelity has
and will continue to benefit our entire family for years to
come.
B. To each of my other nephews and nieces, I bequeath a $1000.00
savings bond (Series EE).
C. I desire that my Masonic ring go to John M. Richards, my nephew,
since it has considerable financial value.
D. I ask that my executor supervise the distribution of my guns,
fishing equipment, golf equipment, archery gear and other
minor personal items to my nephews and nieces, provided that
the distribution is made in a fair manner and that the parents
of the recipients- of this eqUipment approve.
Page 1 of 2
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E. The balance of my estate I give, devi~e, and bequeath to, my
mother Myrtle L. Richards. In the event that she predeceases
me, the remainder of my estate which would have gone to her,
shall be distributed to my surviving brothers and sister.
ITEM V: I hereby authorize and empower my executor, hereinafter
named, to sell of the real property and any or all of the personal property
of which I shall die seized or possessed, or to which I am entitled at my death,
in his discretion, at private or public sale, without an Order of Court, at
such time or times and upon such terms as he may deem proper for the best interests
of my estate, thereby converting the same into cash; to execute, acknowledge and
deliver all proper writings, deeds of conveyance and transfers thereof: to be
administered under and in accordance with the provisions of this, my last Will
and Testament.
ITEM VI: I hereby nominate, constitute and appoint my brother, Kenneth
Wilson Richards, as executor of this, my last Will and Testament. In the event
that my brother, Kenneth Wilson Richards, predeceases me or is unable or unwill-
ing to act as my executor, I then nominate my brother Mark William Richards, to
fill that responsibility.
ITEM VII: I direct that my executor appointed herein above shall not
be required to enter security in any jurisdiction in which he may act under the
provisions of this last Will and Testament.
IN WITNESS THEREOF, I hereunto set my hand and seal this day of
.~t f 'L , 1990.
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~WAYNE ELMER RICHARDS
SIGNED, SEALED, PUBLISHED and declared by Wayne Elmer Richards, the
above Testator, as and for his last Will and Testament, in the presence of us,
who, at his request and in his presence, and in the presence of each other, all
being present at the same time, have hereunto subscribed our names as witnesses.
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CONSENT AND JOINDER
The undersigned, MARK W. RICHARDS, heir of Wayne E. Richards, deceased, intending
to be legally bound, does hereby consent to and join in the Petition for Leave to Disclaim of Kenneth
W. Richards, Executor of the Estate of Wayne E. Richards, which requests that the Estate of Wayne
E. Richards be permitted to disclaim and renounce (1) any interest in tangible personal property
pursuant to Item IV, Section (b) of the Will of Myrtle L. Richards, deceased; (2) any interest in the
residue of the Estate of Myrtle L. Richards, deceased, pursuant to Item V of the Will of Myrtle L.
Richards, deceased; (3) any interest through right of survivorship in the real property located at 506
Allenview Drive, Mechanicsburg, Cumberland County, Pennsylvania; and (4) any remainder interest
in the trust established by Item IV of the Will of Richard W. Richards, deceased, as set forth in
Section (c) thereof.
~~vQ~~d/
ITNESS
The undersigned expresses the herein consent and joinder in said Petition for Leave to
Disclaim for purposes of reducing Pennsylvania Inheritance Tax liability for both the himself and
all other heirs of Myrtle L. Richards, deceased and Wayne E. Richards, deceased.
7l[~ U ~AL)
MARK W. RICHARDS
DATED:
s"f"2. 3106
J
Sworn and subscribed before
me this ~ day of ~, 2006.
(~~!LL-
NO ARY PUELI
SEAL:
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
CYNTHIA J. RULE, Notary Public
Camp Hill 8oro., Cumberland County
My Commission Expires February 3, 2008
CONSENT AND JOINDER
The undersigned, JAMES R. RICHARDS, heir of Wayne E. Richards, deceased, intending
to be legally bound, does hereby consent to and join in the Petition for Leave to Disclaim of Kenneth
W. Richards, Executor of the Estate of Wayne E. Richards, which requests that the Estate of Wayne
E. Richards be permitted to disclaim and renounce (1) any interest in tangible personal property
pursuant to Item IV, Section (b) of the Will of Myrtle L. Richards, deceased; (2) any interest in the
residue of the Estate of Myrtle L. Richards, deceased, pursuant to Item V of the Will of Myrtle L.
Richards, deceased; (3) any interest through right of survivorship in the real property located at 506
AllenviewDrive, Mechanicsburg, Cumberland County, Pennsylvania; and (4) any remainder interest
in the trust established by Item IV of the Will of Richard W. Richards, deceased, as set forth in
Section (c) thereof.
The undersigned expresses the herein consent and joinder in said Petition for Leave to
Disclaim for purposes of reducing Pennsylvania Inheritance Tax liability for both the himself and
all other heirs of Myrtle L. Richards, deceased and Wayne E. Richards, deceased.
aM
WITNESS
~
(SEAL)
J
DATED: 6//P/QCw.
Sworn and subscribed before
me this rday of \. rz,,1frc-/' , 2006.
~~~
NO ARY LIC
,_ . ,~mbossed Hereoo Is ~
".>:deOCk County, MryIand NotIy Putfu Se2
Mt Commission ~ OdoberOl. 2009
RONAlD J. PERRELL
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SEAL:
ALL-5TATE" LEGAL tk!O-222.0510 E~11 RECYCLED
CONSENT AND JOINDER
The undersigned, PATRICIA A. CONNER, heir of Wayne E. Richards, deceased, intending
to be legally bound, does hereby consent to and join in the Petition for Leave to Disclaim of Kenneth
W. Richards, Executor of the Estate of Wayne E. Richards, which requests that the Estate of Wayne
E. Richards be permitted to disclaim and renounce (1) any interest in tangible personal property
pursuant to Item IV, Section (b) of the Will of Myrtle L. Richards, deceased; (2) any interest in the
residue of the Estate of Myrtle L. Richards, deceased, pursuant to Item V of the Will of Myrtle L.
Richards, deceased; (3) any interest through right of survivorship in the real property located at 506
Allenview Drive, Mechanicsburg, Cumberland County, Pennsylvania; and (4) any remainder interest
in the trust established by Item IV of the Will of Richard W. Richards, deceased, as set forth in
Section (c) thereof.
The undersigned expresses the herein consent and joinder in said Petition for Leave to
Disclaim for purposes of reducing Pennsylvania Inheritance Tax liability for both the herself and
all other heirs of Myrtle L. Richards, deceased and Wayne E. Richards, deceased.
~ ~ C\~~
lESS
J(J~;~a< &MLJ
PATRICIA A. CONNER
(SEAL)
DATED: t -1/-{)~
Sworn and subscribed before
me thisd~ day Of~, 2006.
(}, j' Cl U
N~~r
SEAL:
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
CYNTHIA J. RULE, Notary Public
Camp Hill Bora., Cumberland County
My Commission Expires February 3, 2008
"--
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Lc&s~~ '!~li!] c&JlJlJ T estc&JlJllleJllllt
OF
l\ll~R,TLE L. RICRL\.RDS
I, MYRTLE L. RICfIARDS, of Upper .A.Hen To\vnship, Cumberland
County, Pennsylvania, do make, publish and declare this to be my Last Will and
Testament, hereby revoking all vVills and Codicils by me heretofore made.
ITEM 1: Family Information. I am widow, having
been married to RICRt\.RD W. RICHARDS. I have five children: WAYNE
RICHARDS, JAMES RICHARDS, MARK RICHARDS, KENNETH RICHARDS and
PATRICIA CONNER. These are described in this Will as "my children," or as "a
child of mine." Any person born to or adopted by issue of mine is to be included as
issue of mine. Provided, however, no adopted person shall benefit under this 'Vil1
unless the order or decree of adoption is entered before the adopted person attains
the age of twenty-one (21) years.
ITEM II: Death Taxes. I direct that all inheritance
and estate taxes becoming due by reason of my death and attributable to my
probate assets, shall be paid by the Executor out of the residue of my estate, as an
expense and cost of administration of my estate, except that no taxes shall be
charged against any gift qualif}'ing for the marital or charitable deduction in my
estate. Inheritance and estate taxes attributable to non-probate property shall be
paid the recipient of that property.
I Page 1
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ITEM III: Debts and Final Exnenses. I direct the
Executor to pay the expenses of m~- las1 illn(~ss, my legally enforceable debts, and
m:' funeral expenses from the residue of my estate as an expense and cost of
administration of my estate.
ITElvI 1\/:
Tang-ible Personal ProDertv.
(a) Written List. I may leave a written list in my safe deposit
box or elsewhere disposing of certain items of my tangible personal
property, The Executor shall dispose of items of my personal property
as specified in the written list, If no written list is found in my safe
deposit box or elsewhere and properly identified by the Executor
within thirty (30) days after the probate of my Will, it shall be
presumed that there is no other statement or list, Any subsequently
discovered list shall be ignored.
(b) IfWavne Survives. If my son, WAYNE RICHARDS,
survives me, I give to him all of my household furniture and
furnishings not set forth in the written list referenced in paragraph
(a). If he does not survive me, this gift shall lapse. I give all my other
tangible personal property, including but not limited to books, pictures,
jewelry, silverware, automobiles, wearing apparel and all other articles
of personal use or adornment and all policies of insurance there on to
my children, to be divided among them as they shall agree. Should
there be no agreement, the Executor shall divide this property among
them in as nearly equal portions as the Executor, in the discretion of
the Executor, deems appropriate, having due regard to the personal
preferences of the beneficiaries.
Page 2
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ITEM ,-: Residue. 1 give the residue of m~ estate. not
disposed of in the preceding portions of this Will. to my children. in equal shares. ]j
any of my children is not living at m:l- death, the share of my deceased child shall be
paid to his or her then living issue. per stirpes.
ITEM VI: Administrative Powers. In addition to the
powers granted at law, the Executor shall possess the following powers, each of
which shall be construed broadly and may be exercised without court approval, but
in a fiduciary capacity only:
(a) To retain any investments I have at my death, including
specifically those consisting of stock of any bank even if I have named
that banl{: as the Executor.
(b) To vary investments and to invest in bonds, stocks, notes,
real estate mortgages or other securities or in other property, real or
personal, without being restricted to so-called "legal investments", and
without being limited by any statute or rule of law regarding
investments by fiduciaries.
(c) In order to divide the principal of my estate or make
distributions, the Executor is authorized to distribute personal
property and real property partly or wholly in kind, and to allocate
specific assets among beneficiaries so long as the total market value of
each share is not affected by the division, distribution or allocation in
kind. The Executor is authorized to make, join in and consummate
partitions oflands, voluntarily or involuntarily, including giving of
ill utualdeeds, or other obligations, with as \vide powers as an
individual OV\Tner in fee sinlple.
Page 3
77:;:( 1(
(d'J To sell either at public 0]' private sale an~- or all real 01
personal property severally or in conjunction with other persons, and
to consummate sale(s) by deed(s) or other instrument(s) to the
purchaser(s), conveying a fee simple title, No purchaser shall be
obligated to see to the application of the purchase money or to make
inquiry into the validity of any sale, The Executor is authorized to
make, execute, acknowledge and deliver deeds, assignments, options or
other writings as necessary or convenient to carry out the powers
conferred upon the Executor.
(e) To mortgage real estate, and to make leases of real estate.
(f) To borrow money from any person, including the
Executor, to pay indebtedness of mine or of my estate, expenses of
administration or inheritance, legacy, estate and other taxes, and to
assign and pledge assets of my estate.
(g) To pay all costs, taxes, expenses and charges in
connection with the administration of my estate.
(h) To make distributions of income and ofprincipal to the
proper beneficiaries, during the administration of my estate, with or
without Court order, in such manner and in such amounts as my
Executor deems prudent and appropriate.
(i) To exercise voting rights with respect to securities which
form a part of my estate, and to exercise all the powers incident to the
ownership of securities.
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I
(i) To unite with other owners of pro perry similar t.o properTy
in my estate to carry out any plans for the reorganization of any
company whose securities forn1 a parr of lUY estate.
(k) To disclaim any interest in property which would devolve
to me or my estate by whatever means, including but not limited to the
following means: as beneficiary under a will, as an appointee under
the exercise of a power of appointment, as a person entitled to take by
intestacy, as a donee of an inter vivos transfer, and as a donee under a
third-party beneficiary contract.
(1) To prepare, execute and file tax returns of any type
required by applicable law, and to make all tax elections authorized by
law.
(m) To allocate administrative expenses to income or to
principal, as the Executor deems appropriate. However, no allocation
to income shall be made if the effect of the allocation is to cause a
reduction in the amount of any estate tax marital deduction or estate
tax charitable deduction.
(n) To employ custodians of property, investment or business
advisors, accountants and attorneys as the Executor deems
appropriate, and to compensate these persons from assets of my estate,
without affecting the compensation to which the Executor is entitled.
(0) To make any adjustment to basis authorized by law,
including, but not limited to increasing the basis of any property
included in my estate, whether or not passing under this Will, by
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.
allocating any anl0unl b~T \vhicb the base.s of assets n1ay be increased.
The Executor shall be uncler no duty and shall not be required to
allocate basis increase exclusively: prilnarily. or at all to assets \vhich
pass as part of illY probate estate as opposed to other property for
which a basis adjustlnent is allo\vable. The Executor shall allocate
basis increase equitably among those beneficiaries receiving property
as a result of my death, but shall not be liable to any person, nor
subject to removal or surcharge, for any reasonable allocation of basis
Increase.
(P) To compromise claims.
(q) To do all other acts in the Executor's judgment deemed
necessary or desirable for the proper and advantageous management,
investment and distribution of the estate.
ITEM VII:
Beneficiaries Under Ag-e 25. If a beneficiary
under the age of twenty-five (25) years is entitled to receive assets under this VVill,
the surviving parent of the Beneficiary shall receive those assets as Custodian for
the beneficiary under the Pennsylvania Uniform Transfers to Minors Act. However,
if the Beneficiary is a child of my son, JAl\1ES RICHARDS, then the person who
served as Executor of my estate shall retain those assets as Custodian for the
beneficiary under the Pennsylvania Uniform Transfers to Minors Act. The
Custodian may receive and administer all assets authorized by law, and shall have
full authority as provided in the Pennsylvania Uniform Transfers to Minors Act to
use assets in the manner the Custodian deems advisable for the best interests of the
beneficiary. I also designate the person who served as Executor of my estate as
SUccessor Custodian of any property for which I am custodian under any Uniform
Gifts to 1\1inors Act or Uniform Transfers to l\1inors iict.
Page 6
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ITEM \'III:
Survival. ...-\.ny person \vho has died \,~ithin
thirty (30) days of my death, or under such clrcumstances that the order of OUl'
deaths cannot be established by proof, shall be deemed to have predeceased me.
ITEM IX:
Executors. I make the following provisions
\vith respect to Executors:
(a) I appoint my Elan, MARK RICR4..RDS, to be the Executor.
(b) In the event that my son, MARK RICR4..RDS, is unable or
refuses to serve as Executor, my son, KENNETH RICHARDS, shall
serve as Executor.
(c) The Executor shall have the right to receive reasonable
compensation for services rendered and reimbursement for reasonable
expenses.
(d) No Executor shall be liable or accountable for any loss
that may result from the good faith exercise of the authority granted in
this Will.
(e) The Executor is specifically relieved from the duty of
filing bond or entering security.
IN WITNESS WHEREOF, I have set my hand and seal to this, my
Last Will and Testament, consisting of this and the preceding six (6) pages, at the
end of each page of which I have also set my initials for greater security and better
identification this {d day of ".1oc..Q/vHbo" , 200~ .
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Iv!' RTLE L. 'RIC~DS
(SEAL)
vVe, the undersigned, hereby certif~- that the foregoing \\'ilJ \-vas signed.
sealed, published and declared by the above-nan1ed Testatrix as and for her Last
"Vill and Testament, in the presence of us, who, at her request and in her presence
and in the presence of each other, have hereunto set our hands and seals the day
and year first above \vritten, and we certify that at the time of the execution
thereof, the said Testatrix was of sound and disposing mind and memory.
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I, MYRTLE L. RICHA.RDS, Testatrix, \\Those name is signed to the
attached or foregoing instrument, having been duly qualified according to law, do
hereby acknowledge that I signed and executed the instrument as my 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.
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/ TLE L. me ARDS
(SEAL)
Sworn to and subscrib~~ ~e:~r~ l
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Notary Publi
My Commission Expires:
(SEAL)
fOMMONWEAL TH OF PENNSYLVANIA
NOTARIAL SEAL
CYNTf:ilA J. RULE, Notary Public
J Camp ~/II ~oro., Cumberland County
_My CommIssIon Expires F~bruary 3,2008
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being duly qualified according to law, do depose and say that V\Te were present and
saw Testatrix, IVrY"RTLE L. RICHARDS sign and execute the instrument as her
Last Will and Testament; that Testatrix signed willingly and that she executed said
Will as her free and voluntary act for the purposes therein expressed; that each of
us in the hearing and sight of the Testatrix signed the V\Till as Witnesses; and that
to the best of our kllowledge the Testatrix was at that time eighteen (18) or more
years of age, of sound Inind and under no constraint or undue influence.
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(SEAL)
COMMONWEALTH OF PENNSYLVANIA
NOT ARIAL SEAL .
CYNTHIA J. RULE, Notary Public
Camp Hill Bora., Cumberland County
My Commission Expires February 3, 20~
LEK/bld/Will Disk ,/August}'O, B89/bld/RICH. -CH. WIL/#5,
LAST WILL AND TESTAMENT
OF
RICHARD W. RICHARDS
I, RICHARD W. RICHARDS, of Jupiter, Florida, being of
sound and disposing mind and memory, do make, publish and declare
this to be my Last Will and Testament, hereby revoking all Wills
and Codicils by me at any time previously made.
ITEM I:
(a) I direct my Executor to payout of my estate the
cost of perpetual care and maintenance of the burial plot in
which I shall be buried, should arrangement for the same not have
been concluded and paid for prior to my death.
(b) All inheritance, estate and similar taxes becoming
due by reason of my death ("Death Taxes"), whether such Death
Taxes shall be payable by my estate or by any recipient of any
property, shall be paid by my Executor out of the property
passing under ITEM IV of this Will as an expense and cost of
administration of my estate. My Executor shall have no duty or
obligation to obtain reimbursement for any Death Taxes paid by my
Executor, even though paid with respect to proceeds of insurance
or other property not passing under this Will.
Page 1 of 12 pages
ITEM II:
I hereby exercise all powers
of my Executor, and all property subject to all such powers of
of appointment which I may have at the time of my death in favor
appointment shall be included in my estate and be governed by the
provisions of this Will; provided, however, that I specifically
decline to exercise any power of appointment given to me in any
Will, Codicil, Agreement of Trust or other instrument executed by
my wife, MYRTLE L. RICHARDS ("My Wife").
ITEM III:
I give and bequeath all of my
wearing apparel and all other like articles of household or
pictures, jewelry, china, crystal, appliances, silverware,
household furniture and furnishings, automobiles, books,
children in as nearly equal shares as they shall select under the
Wife does not survive me, I give such articles to my then living
personal use or adornment to My Wife, if she survives me. If My
supervision of my Executor. If any such articles cannot be
shall pass as a part of my residuary estate.
Executor, such articles shall be sold and the proceeds thereof
fairly divided or distributed in kind in the opinion of my
ITEM IV:
I give, devise and bequeath to
benefit of My Wife and my issue (herein referred to as the
administered and disposed of in accordance with this ITEM for the
my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held,
Page 2 of 12 pages
"Unified Credit Trust") an amount equal to the balance of the
dollar amount not taxed in my estate due to the application to my
estate of the unified credit against federal estate tax (the
"Unified Credit"), after deducting therefrom the value, for
federal estate tax purposes, of {a) assets included in my federal
gross estate which pass or have passed other than under the terms
of this Will and which will utilize a portion of the Unified
Credit, (b) any bequests under the preceding ITEM III which will
utilize a portion of the Unified Credit and (c) adjusted taxable
gifts not included in my federal gross estate but included in the
computation of the tentative federal estate tax in my estate. My
Trustee shall have, hold, manage, invest and reinvest the assets
of the Unified Credit Trust, collect the income and
(a) If My Wife survives me, beginning at my
death, my Trustee shall pay over the net income of the
Unified Credit Trust to My Wife during her lifetime, in
installments not less frequently than quarterly. In
addition, my Trustee shall pay to My Wife such amounts
of the principal of such trust as, in the sole
discretion of my Trustee, may be necessary for the
maintenance, support and medical and nursing care of My
Wife, taking into consideration any other means readily
available for such purposes.
Page 3 of 12 pages
(b) During the life of My Wife, my Trustee shall
pay to My Wife from the principal of the Unified Credit
specific assets as My Wife may designate by written
Trust at any time and from time to time such sums or
notice to my Trustee; provided, however, that no
withdrawal, when added to the aggregate amount or value
previously withdrawn by My Wife pursuant to this
withdrawal is to be made, shall exceed the greater of
sUbparagraph (b), during the calendar year in which the
withdrawal.
value of the Unified Credit Trust at the time of such
(1) $5,000 or (2) five (5%) percent of the aggregate
(cl Upon the death of the survivor of My Wife and
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undistributed income of the Unified Credit Trust to my
me, my Trustee shall distribute the principal and any
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\.. is.:~~._~~E!~":~~i~~~~~~_i_~e~_;_ provided , however, that
(1) s~ould any such issue be the issue of a deceased
child of mine for whom I, jointly or singly, have
established an inter vivos trust which is still in
TRUST NEVERTHELESS, to add to the principal of such
share to the Trustee of such inter vivos trust, IN
existence at the time of my death, I give such issue's
I
inter vivos trust as if an integral part thereof, to be
Page 4 of 12 pages
held, administered and disposed of in accordance with
the terms thereof, or (2) should any such issue be the
issue of a deceased child of mine for whom I have not,
jointly or singly, established an inter vivos trust
which is in existence at the time of my death and such
issue has not then attained the age of twenty-one
years, each such issue's share shall be retained by my
Trustee, IN TRUST NEVERTHELESS, each to be held,
administered and disposed of as a separate trust estate
in accordance with ITEM VI for the benefit of each such
issue (the "Grandchild's Trust").
ITEM V: I give, devise and bequeath
all of the rest, residue and remainder of my property, real,
personal and mixed, not disposed of in the preceding portions of
this Will, to My Wife, if she survives me. If My Wife does not
survive me, I give, devise and bequeath said rest, residue and
remainder of my property to my issue then living, per stirpes;
provided, however, that (1) should any such issue be the issue of
a deceased child of mine for whom I, jointly or singly, have
established an inter vivos trust which is still in existence at
the time of my death, I give such issue's share t~the Trustee of
such inter vivos trust, IN TRUST NEVERTHELESS, to add to the
principal of such inter vivos trust as if an integral part
Page 5 of 12 pages
thereof, to be held, administered and disposed of in accordance
with the terms thereof, or (2) should any such issue be the issue
of a deceased child of mine for whom I have not, jointly or
singly, established an inter vivos trust which is in existence at
the time of my death and such issue has not then attained the age
of twenty-one years, each such issue's share shall be retained by
my Trustee, IN TRUST NEVERTHELESS, each to be held, administered
and disposed of as a separate trust estate in accordance with
ITEM VI for the benefit of each such issue (the "Grandchild's
Trust").
ITEM VI: My Trustee shall have, hold,
manage, invest and reinvest the assets of each Grandchild's
Trust, collect the income and
(a) Until the beneficiary of the Grandchild's
Trust (the "Grandchild") shall have attained the age of
twenty-one years, my Trustee shall from time to time
pay to or for the benefit of the Grandchild such
amounts of the net income and principal of the Grand-
child's Trust as, in the sole discretion of my Trustee,
may be necessary for the Grandchild's maintenance,
support, medical and nursing care and educati0n,
including college and graduate education, taking into
consideration any other means readily available for
Page 6 of 12 pages
such purposes. At the end of each year any unexpended
income shall be added to the principal of the Grand-
child's Trust.
(b) After the Grandchild shall have attained the
age of twenty-one years, my Trustee shall distribute
the remaining principal and any undistributed income of
the Grandchild's Trust outright to the Grandchild; or
if the Grandchild shall have died before attaining that
age, my Trustee shall distribute the then remaining
principal and any undistributed income to my issue then
living, per stirpes; provided, however, should as such
issue is then a beneficiary of a Grandchild's Trust
hereunder, the share of such beneficiary shall be added
to the principal of such Grandchild's Trust as if an
integral part thereof, to be held, administered and
disposed of in accordance with the terms thereof.
ITEM VII: No interest in income or
principal of my estate or any trust created hereunder shall be
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Executor or Trustee
shall pay over the net income and the principal to the
Page 7 of 12 pages
beneficiaries herein designated, as their interests may appear,
without regard to any attempted anticipation (except as may be
specifically provided herein), pledging or assignment by any
beneficiary of my estate or of any trust created hereunder and
without regard to any claim thereto or attempted levy,
attachment, seizure or other process against said beneficiary.
ITEM VIII: Any person other than My Wife,
who shall have died at the same time as I or under such circum-
stances that it is difficult or impossible to determine who shall
have died first, shall be deemed to have predeceased me. If My
Wife and I shall have died at the same time or under such circum-
stances that it is difficult or impossible to determine who shall
have died first, My Wife shall be deemed to have predeceased me,
except that with respect to assets owned jointly between My Wife
and me, one-half of such assets shall be distributed as if I had
survived My Wife and one-half of such assets shall be distributed
as if My Wife had survived me. Any person other than me who
shall have died at the same time as any then beneficiary of
income of my estate or a trust created hereunder or under such
circumstances that it is difficult or impossible to determine who
shall have died first, shall be deemed to have predeceased such
beneficiary.
Page 8 of 12 pages
ITEM IX:
In the settlement of my estate
Executor and my Trustee shall possess, among others, the
and during the continuance of any trust created hereunder, my
following powers to be exercised for the best interests of the
beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor or Trustee may deem it
advisable to my estate or trust so to do.
(b) To vary investments, when deemed desirable by
my Executor or Trustee, and to invest in such bonds,
stocks, notes, real estate mortgages or other
securities or in such other real or personal property
as my Executor or Trustee shall deem wise, without
being restricted to so called "legal investments."
(c) In order to effect a division of the
principal of my estate or trust or for any other
purpos.e, including any final distribution of my estate
or trust, my Executor or Trustee is authorized to make
said divisions or distributions of the personalty and
realty partly or wholly in kind. If such division or
distribution is made in kind, said assets shall be
divided or distributed at their respective values on
the date or dates of their division or distribution.
In making any division or distribution in kind, my
Executor or Trustee shall divide or distribute said
assets in a manner which will fairly allocate any
unrealized appreciation among the beneficiaries.
(d) To sell either at pUblic or private sale and
upon such terms and conditions as my Executor or
Trustee may deem advantageous to my estate or trust,
any or all real or personal estate or interest therein
owned by my estate or trust severally or in conjunction
with other persons or acquired after my death. by my
Executor or Trustee, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
Page 9 of 12 pages
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the
powers conferred upon my Executor or Trustee in this
paragraph or elsewhere in this Will.
(e) To mortgage real estate.
(f) To borrow money from any party, including my
Executor or Trustee, to pay indebtedness of mine or of
my estate or trust, expenses of administration, Death
Taxes or other taxes.
(g) From the same source as from which Death
Taxes are to be paid in accordance with ITEM I, to pay
all costs, Death Taxes or other taxes, expenses and
charges in connection with the administration of my
estate or trust, and my Executor shall pay the expenses
of my last illness and funeral expenses.
(h) To vote any shares of stock which form a part
of my estate or trust and to otherwise exercise all the
powers. incident to the ownership of such stock and to
actively manage and operate any unincorporated
business, inclUding any joint ventures and
partnerships, with all the rights and powers of any
owner thereof.
(i) In the discretion of my Executor or Trustee,
to unite with other owners of similar property in
carrying out any plans for the reorganization of any
corporation or company whose securities form a part of
my estate or trust.
(j) To assign to and hold in my estate or trust
an undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
estate:
ITEM X:
In the settlement of my
(a) My Executor shall not be personally liable
for any loss to my estate or to any beneficiary of my
Page 10 of 12 pages
estate resulting from an election made in good faith to
claim a deduction as an income tax deduction or as an
estate tax deduction.
(b) In valui~1g property in my gross estate for
the purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particular valua-
tion date.
ITEM XI:
If at any time any minor shall
death, whether payable hereunder, by operation of law or
be entitled to receive any assets free of trust by reason of my
otherwise, I appoint CCNB BANK, N.A. as Guardian of such assets
receive, administer and shall have full authority to Use such
authorized by law payable to such minor. The Guardian may
rights and privileges in its capacity as Guardian as are herein
without securing a court order. The Guardian shall have all the
including College, university, graduate or other education,
shall deem advisable for the best interests of the minor,
assets, both principal and income, in any manner the Guardian
created hereunder.
granted to my Executor and Trustee as to my estate and any trusts
ITEM XII:
If there should be established
have the right and power to merge trusts herein established with
established for the benefit of my issue, my Trustee herein shall
vivos Deed or Agreement, trusts similar to the trusts herein
by My Wife, either in her Last Will and Testament or by inter
Page 11 of 12 pages
.
similar trusts for the same beneficiaries established by My Wife
and to operate each of the merged trusts as a single trust.
ITEM XIII:
I hereby appoint My Wife,
My Wife should fail or cease to act, I appoint WAYNE E. RICHARDS
MYRTLE L. RICHARDS, as Executrix of this Will. If for any reason
should fail or cease to act, I appoint CCNB BANK, N.A. as
as Executor of this Will. If for any reason Wayne E. Richards
my SUccessor corporate Executor, as the case may be.
refer to my Executrix, to my SUccessor individual Executor, or to
Executor. All references in this Will to my "Executor" shall
ITEM XIV:
I hereby appoint CCNB BANK,
N.A. as Trustee of any trust created hereunder.
ITEM XV:
Any Guardian, Executor or
Trustee shall qualify and serve without the duty or obligation of
filing any bond or other security. Any corporate fiduciary shall
rendered.
standard schedule of fees in effect when the services are
be entitled to compensation for services in accordance with the
this, my Last Will and Testament, consisting of this and the
preceding eleven (11) pages, this /D If! day of (~H~}~--f
IN WITNESS WHEREOF, I have set my hand and seal to
1989.
Page 12 of 12 pages
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Richard w. Richards
( SEAL)
We, the undersigned, hereby certify that the foregoing
will was signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament, in the
presence of us, who, at his request and in his presence and in
the presence of each other, have hereunto set our hands and seals
the day and year above written, and we certify that at the time
of the execution thereof, the said Testator was of sound and
disposing mind and memory.
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RECORDATION REQUESTED BY:
Elyse E. Rogers, Esquire
Keefer Wood Allen & Rahal, LLP
415 Fallowfield Road, Suite 301
Camp Hill, PA 17011
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WHEN RECORDED MAIL TO:
Elyse E. Rogers, Esquire
Keefer Wood Allen & Rahal, LLP
415 Fallowfield Road, Suite 301
Camp Hill, PA 17011
Tax Parcel No.: 42-28-2423-405
SEND TAX NOTICES TO:
Wayne E. Richards
Myrtle L. Richards
506 Allenview Drive
Mechanicsburg, PA 17055
SPACE ABOVE THIS LINE IS FOR RECORDER'S USE ONLY
Parcel No. 42-28-2423-405
THIS DEED,
Made the ~ day of SJ~
,2004,
BETWEEN WAYNE E. RICHARDS, single man, and MYRTLE L. RICHARDS, widow, of
Cumberland County, Pennsylvania, party of the first part, hereinafter referred to
as Grantor,
AND
WAYNE E. RICHARDS, single man, and MYRTLE L. RICHARDS, widow, asjoint tenants with
the right of survivorship and not as tenants in common, party of the second part, hereinafter
referred to as Grantee.
WITNESSETH, that in consideration of One and 00/100 ($1.00) Dollar, in hand paid, the receipt
whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said
Grantee.
ALL THAT CERTAIN piece or parcel of land, situate in Upper Allen Township,
Cumberland County, Pennsylvania, more particularly bounded and described as follows:
BEGINNING at a point at the dividing line between Lots Nos. 15-C and 15-0 on the
hereinafter mentioned Plan of Lots; thence North 43 degrees 10 minutes 50 seconds East,
24.06 feet to a point, the dividing line between Lots Nos. 15-0 and 15-E on said Plan; thence
along said dividing line, South 46 degrees 49 minutes 10 seconds East, 56.70 feet to a point;
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thence South 43 degrees 10 minutes 50 seconds West, 24.06 feet to a point, the dividing line
between Lots Nos. 15-C and 5-0 on said Plan; thence along said dividing line, North 46
degrees 49 minutes 10 seconds West, 56.70 feet to the point and Place of BEGINNING.
BEING Lot No. 15-0, Plan of Units in Building No. 15, Section 0 of Allenview, as
recorded in the Office of the Recorder of Deeds in and for Cumberland County, in Plan Book
47, Page 43.
BEING known as No. 506 AJ/enview Drive.
BEING the same property which Allenview, Inc., a Pennsylvania corporation, by its Deed
dated December 3, 1986, and recorded in the Office of the Recorder of Deeds in and for
Cumberland County, in Deed Book "I", Volume 32, Page 816, granted and conveyed unto
Wayne E. Richards, single man, and Myrtle L. Richards, Grantors herein.
UNDER AND SUBJECT, nevertheless, to easements, restrictions, reseNations,
conditions and rights of way of record.
This is a transfer from mother and son to mother and son, and is, therefore, exempt
from realty transfer tax.
TOGETHER with all and singular the buildings, improvements, ways, woods, waters,
watercourses, rights, liberties, privileges, hereditaments, and appurtenances to the same
belonging or in anywise appertaining; and the reversion and reversions, remainder and
remainders, rents, issues, and profits thereof, and of every part and parcel thereof; AND ALSO
all the estate, right, title, interest, use, possession, property, claim, and demand whatsoever of
the Grantor both in law and in equity of, in, and to the premises herein described and every part
and parcel thereof with the appurtenances.
TO HAVE AND TO HOLD the above-described premises hereby granted, or mentioned and
intended so to be, with the hereditaments and appurtenances unto the said Grantee, his heirs
and assigns, to and for the only proper use and benefit of the said Grantee, his heirs and
assigns, forever.
AND the said Grantor will FOREVER SPECIALLY WARRANT AND FOREVER DEFEND the
property hereby conveyed.
IF THIS INSTRUMENT is executed by more than one person or corporation or both as Grantor,
the warranties and representations of each shall be jOint and several. Whenever used, the
singular number shall include the plural, the plural the singular, the use of any gender shall
include all genders, and the words "Grantor" and "Grantee" wherever used, shall include their
heirs, executors, administrators, successors, or assigns.
- 2 -
BOO,~ 266 PACf4269
IN WITNESS WHEREOF, said Grantor has signed this deed the day and year first above
written.
Sealed and delivered
in the presence of:
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MY LE L. RICH S
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(SEAL)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
On this, the ~ day of ~ ~ , 2004, before me, the
undersigned officer, a Notary Public in and for said county and state, personally appeared
WAYNE E RICHARDS, known to me or satisfactorily proven to be the person whose name is
subscribed to the within instrument, and acknowledged that he executed the same for the
purposes therein contained.
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IN WITNESS WHEREOF, I hereunto set my hand and official seal.
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SOOK :(:68 PACE427D
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
On this, the ~ day of ~ , 2004, before me, the
undersigned officer, a Notary Public in and for said county and state, personally appeared
MYRTLE L. RICHARDS, widow, known to me or satisfactorily proven to be the person whose
name is subscribed to the within instrument, and acknowledged that she executed the same for
the purposes therein contained.
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c, ':,.. IN WITNESS WHEREOF, I hereunto set my hand and official seal.
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Certificate Of Residence
I hereby certify that the precise residence of the Grantee herein is as follows: 506 Allenview
Drive, Mechanicsburg, PA 17055.
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Elyse E. Rogers, Esquire
Identification No. 41274
Todd F. Truntz, Esquire
Identification No. 83302
KEEFER WOOD ALLEN & RAHAL, LLP
415 Fallowfield Road, Suite 301
Camp Hill, PA 17011
(717)-612-5800
INRE:
ESTATE OF WAYNE E.
RICHARDS, Deceased
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 2006-0293
ORPHAN'S COURT DIVISION
DISCLAIMER AND RENUNCIATION
I, Kenneth W. Richards, Executor of the Estate of Wayne E. Richards,
deceased, hereby exercise the rights granted to me in Chapter 62 of the Probate,
Estates and Fiduciaries Code, 20 Pa. C.S. SS 6201-6207, and hereby disclaim and
renounce the following assets and interests on behalf of the Estate of Wayne E.
Richards:
A. The interest in tangible personal property, including
but not limited to books, pictures, jewelry, silverware, automobiles,
wearing apparel and all other articles of personal use or adornment
and all policies of insurance thereon pursuant to or as described in
Item IV, Section (b) of the Will of Myrtle L. Richards which would, but
for the disclaimer, pass to the Estate of Wayne E. Richards, deceased;
B. The one-fifth residuary interest in the residue of the Estate of
Myrtle L. Richards, deceased, pursuant to Item V of the Will of Myrtle L.
Richards, deceased, which would, but for the disclaimer, pass to the Estate of
Wayne E. Richards, deceased;
.
.
C. The 50% survivorship interest of Wayne E. Richards in the real
property known as 506 Allenview Drive, Mechanicsburg, Cumberland
County, Pennsylvania, Parcel No. 42-28-2423-405, recorded by Deed
on December 22, 2004 at Book 266, Page 4268 in the Office of the
Recorder of Deeds of Cumberland County which would, but for the
disclaimer, pass to the Estate of Wayne E. Richards, deceased;
D. The 50% survivorship interest of Wayne E. Richards in the
United States Savings Bonds jointly owned with Myrtle L. Richards; and
E. The one-fifth remainder interest in the trust established by Item
IV, Section (c) of the Will of Richard W. Richards, deceased, which
would, but for the disclaimer, pass to the Estate of Wayne E. Richards,
deceased.
IN WITNESS WHEREOF, and intending to be legally bound hereby, and
intending that this Disclaimer and Renunciation shall be filed of record in the
Office of the Clerk of the Orphan's Court of the Court of Common Pleas of
Cumberland County, Pennsylvania as provided in 20 Pa.C.S. 6204(a), I have
hereunto set my hand this day of , 2006.
ESTATE OF WAYNE E. RICHARDS
BY:~0J ~
enneth W. Richards, Executor
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