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HomeMy WebLinkAbout11-03-06 -I 15056041125 REV-1500 EX (06-05) PA Department of Revenue. Bureau of Individual Taxes .. . INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number 2 1 0 6 o 190 Date of Birth 16214 254 9 01222 006 04281918 Decedent's Last Name Suffix Decedent's First Name S I E M 0 N J R EDWARD MI A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI S I E M 0 N MARCELLA p Spouse's Social Security Number 175166085 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WillS FILL IN APPROPRIATE OVALS BELOW !Xl 1. Original Return D 4. Limited Estate !Xl D 2. Supplemental Return D D 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death D 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received D D o D o 8. Total Number of Safe Deposit Boxes JERED L HOCK ESQUIRE 717-238-8187 Firm Name (If Applicable) METZGER WICKERSHAM First line of address 3211 NORTH FRONT STREET REGISTER OF WILLS USE O~ () g o CT> =0 Z -0 c-> ...~P ~< en I --- W /'... City or Post Office HARRISBURG State ZIP Code -0 ..."... _.:.:.0.. Second line of address POBOX 5300 x:;. N N o PA 17110-0300 Correspondent's e-mail address:jlh(Q2mwke.com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE /}'l().;v~ P ~ / Of ;2 7/0 C, Lemoyne PA 17043 DATE PO Box 5300 Harrisburg PLEASE USE ORIGINAL FORM ONLY PA 17110 Side 1 L 15056041125 15056041125 ---1 C'-b .-.J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: EDWARD A. SIEMON, JR. RECAPITULATION 162142549 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) .................................. 2. 669000 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) ................... ........ 8. 669000 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 919692 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 919692 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13. -250692 14. Net Value Subject to Tax (Line 12 minus Line 13) ..... . . . . . . . . . . . . .14. -250692 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.O _ 0 0 0 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X.O 0 0 0 16. 0 0 0 17. Amount of Line 14 taxable 0 0 0 at sibling rate X .12 17. 0 0 0 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 18. 0 0 0 19. Tax Due 19. 0 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 ...J REV-1.500 EX Page 3 , Decedent's Complete Address: File Number 0190 DECEDENT'S NAME .EDWARD A. SIEMON. JR. . STREET ADDRESS 540 Brentwater Road - -' CITY I STATE I ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2 line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 4. If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 0.00 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 0.00 B. Enter the total of line 5 + SA. This is the BALANCE DUE. (SA) (5B) A. Enter the interest on the tax due. 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... 0 IX! b. retain the right to designate who shall use the property transferred or its income; ............................... 0 IX! c. retain a reversionary interest; or ................................................................................................ 0 [K] d. receive the promise for life of either payments, benefits or care? ....................................................... 0 IX! 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 IX! 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... 0 IX! 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 0 IX! IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. s9116 (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 zero (0) percent [72 P.S. S9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 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 zero (0) percent [72 P.S. s9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. S9116(1.2) [72 PS. s9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(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-1.503 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF EDWARD A. SIEMON, JR. FILE NUMBER 0190 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 375 Shares of Ducane Light Stock at $17.84/share VALUE AT DATE OF DEATH 6,690.00 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 6690.00 REV-J511 EX+(12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF EDWARD A. SIEMON, JR. FILE NUMBER 0190 Debts of decedent must be reported on Schedule I. ITEM I NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Neill Funeral Home 4,086.00 2. Clergy 150.00 3. Funeral Luncheon 50.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Metzger, Wickersham, Knauss & Erb, P.C. (estimated) 1,345.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Marcella P. Siemon Street Address 859 Hilltop Road City Lemoyne State PA Zip 17043 Relationship of Claimant to Decedent Surviving Spouse 4. Probate Fees Cumberland County Register of Wills 30.00 5. Accountant's Fees 6. Tax Return Preparers Fees 7. Cumberland County Register of Wills - fee to file Inheritance Tax Return 15.00 8. Metzger Wickersham - reimbursement for photocopy and postage 13.92 9. Metzger Wickersham - reserve for further photocopy and postage 7.00 TOTAL (Also enter on line 9, Recapitulation) $ 9 196.92 (If more space is needed, insert additional sheets of the same size) ESTATE OF EDWARD A. SIEMON, JR. SSN: 162-14-2549 EIN: 20-6852076 DOD: 01/22/2006 INHERIT ANCE TAX RETURN SCHEDULE H.B.3. Surviving spouse, Marcella P. Siemon, lived with decedent at 540 Brentwater Road, Camp Hill, Pennsylvania, through date of death. Mrs. Siemon has only recently moved to another residence. 365949-1 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. Marcella P. Siemon Surviving Spouse E~+, r(. E: Sl"-~L 859 Hilltop Road; Lemoyne, PA 17043 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1B, 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. TOTAL OF PART Il- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ ,,,,.,,m,,,,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF EDWARD A SIEMON JR SCHEDULE J BENEFICIARIES FILE NUMBER 0190 (If more space is needed, insert additional sheets of the same size) May 10, .tUlf.t LAST WILL AND TEST AMENT OF EDWARD A. SIEMON, JR. I, EDWARD A. SIEMON, JR., of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at anytime heretofore made. 1. FAMILY. 1.1 Identification of Family. I declare that I am married to MARCELLA P. SIEMON and that there are two (2) children (as herein defined) of this marriage whose names are EDWARD A. SIEMON, III and DIANE BURGRAFF. 1.2 Definition of Family Terms. As used in this Will, the term "my spouse" shall mean only MARCELLA P. SIEMON. As used in this Will, the terms "my child" or "my children" refers to all'my natural children and adopted children. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determined by the definition of "children" set forth in this paragraph. 2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of (1) a funeral or memorial service; (2) the internment of my remains, including the costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite. I further direct my executor to pay all of my debts that my executor in his or her sole discretion may allow as claims against my estate. 3. SPECIFIC BEQUESTS. In the event that my spouse has predeceased me, I hereby devise and bequeath the following: In order to keep all bequests absolutely equal between my children, I give to my daughter, DIANE BURGRAFF, the sum of$50,000.00 since Edward III received a similar amount when he needed it, while I was still living. I.:. 0hL~A' d, ~-vLft Edward A. Siemon, Jr. ! C 1 / ! ,,""'... ",.., <~'.."~"i,i:l'''''"''i~;;;,~~:'':~~~~.~! 4. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. 4.1 Disposition to Spouse. I give all of my tangible personal property of every kind and description, including, but not limited to, books, pictures, clothing, articles of household or personal use or adornment, household furnishings and effects, and automotive vehicles and their accessories, but excluding any money, evidences of indebtedness, documents oftitle, and securities and property used in connection with the operation of any trade or business, to my spouse. 4.2 Alternative Disposition. If my spouse does not survive me by more than sixty (60) days after the date of my death, and any of the hereinafter named persons survive me, I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines, to be of no present or future value or use to my children. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give to my children, EDWARD A. SIEMON, III and DIANE BURGRAFF, who survive me, in substantially equal shares, to be divided among them as they shall agree. If any beneficiary is a minor, the guardian of the person of that beneficiary must agree to the division. Ifno agreement is reached within (60) days after my death, all property in the second part shall be divided among my children, EDWARD A. SIEMON, III and DIANE BURGRAFF, in such manner as my executor shall direct. The decision of my executor shall be conclusive and binding on all persons interested in my estate. 5. DISPOSITION OF RESIDUARY ESTATE. 5.1 Disposition to Spouse. All of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), I give outright and absolutely to my spouse, if she survives me. 5.2 In the event my spouse is not living on the sixtieth (60) day after the date of my death, I leave all the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), in equal shares, to my children, EDWARD A. SIEMON, III and DIANE BURGRAFF, who survive me, PROVIDED THAT, if any of my children shall predecease me leaving issue who survive me, then I leave the share ofthat deceased child to his or her issue, who survive me, per stirpes; and FURTHER PROVIDED 2 ~~JI.. a ~ Vfl; Edward A. Siemon, Jr. ,/ / ~b.2;!i.,:,:t~::"~'<,. ~';''';':'''''__'__i~ 1.''-S.:",~c::>"",1=;. ___ 1'1'"" / May 16. 2002 . ~~,,' -, ...- .~ . ~".,._.,,,.,, ,~'",?".,.' -J'~~;;"O~~'"0I~:1t~ THAT if all of my children shall predecease me and none lease issue who survive me, then I leave the remainder of my estate, to be divided equally between the following: 1. ANIMAL FRIENDS OF PITTSBURGH, PENNSYLVANIA 2. P.A.W.S. 3. HELEN O. KRAUSE ANIMAL FOUNDATION OF MECHANICSBURG, PENNSYLVANIA 6. POWERS OF ADMINISTRATION. 6.1 Grant of Powers. My executor, in the administration of my estate, (my "fiduciaries") shall have the powers and authorities set forth in this Article 6. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court. These powers shall be supplementary to those conferred by law, including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. 6.2 Retention of Assets. My fiduciaries shall have the power to retain any or all property of my estate or trust, however received and acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately large amount ofthe value of my estate invested in one type of property. 6.3 Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey any property, of whatever nature, including real property, and wherever situated, that I may own at the time of my death, or that may come into my estate or into the trust corpus at or after my death. The sale, transfer, or conveyance may be by public or private sale, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. 6.4 Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate or in the trust corpus in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and, generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. 3 - ILl r!~d.~~/~~ Edward A. Siemon, Jr. ~'~j;:~:;:'~" r , :"~""-..e""",',,,",'II_':S-j""TT..:.,.noi!. ~i.j:1 May 16, 2002 !II ""'.""..-.-."." ~''7-:~''''G\:y~:p--~~t~Ir;~ 6.5 Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose, for any periods of time, and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise encumber any property in my estate or in the trust corpus to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. 6.6 Power to Hold Property in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form. 6.7 Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shall be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. 6.8 Distribution to Minors and Persons Under Disabiliry. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. The distributions or payments shall be made in anyone or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody ofthe person of the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. 6.9 Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes, but is not limited to (1) the power to invest additional sums in any business, even to the extent that my estate or the trust corpus may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (2) the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem proper. 4 <~~~~~. Edward A. Siemon, Jr. r sh~\CtT'V\lil1s'\SiemoTlE. VVtJI2 May 16, 2002 ...,."?1::,,"",'....,..~.!:~~,;r..-~ 6.10 Employment of Agents, My fiduciaries shall have the power to employ and pay the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 6.11 Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate or of the trust without the approval of any beneficiary or of the court, but subject to allowance or disallowance on the settlement of the final accounts of my fiduciaries. 6.12 Third Party Reliance. No person or corporation dealing with my executor shall be required to see to the application of any property paid or delivered to my executor, or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. 6.13 Charitable Donations. In the event that any of my tangible personal property is donated to a charitable organization(s) then my fiduciary is instructed to use the value of said donation( s) as an inheritance tax deduction for any inheritance tax return which may be required to be filed as a consequence of my death. 7. PAYMENT OF DEATH TAXES. 7.1 Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable as a result of taxes assessed on property passing under this Will shall be paid from my residuary estate as a part ofthe expenses ofthe administration of the estate. 7.2 Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death shall be paid out of my residuary estate and shall not be deducted or collected from any beneficiary under this Will or other transferee. 8. EXECUTOR. 8.1 Appointment. I name, constitute, and appoint my spouse, MARCELLA P. SIEMON, as executor of my estate. lfmy spouse shall not survive me, shall not serve as executor for any reason, or shall cease to serve as executor for any reason after appointment, EDWARD A. SIEMON, III and DIANE BURGRAFF shall act as co-executors in her place. 8.2 Bond Not Required. None of the individuals named in Section 8.1 shall be required to furnish a bond for the faithful performance of his or her duties as executor. 5 ./ ~.--?A ~4/t a...~ ~L /L Edward A. Siemon, Jr. ;/~' r l!ihc'\ct:r"VV'iUs~iemonE. VV1112 May 16, 2002 9. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this Will, in determining whether a person has survived me or another person, (1) my spouse shall be deemed to have survived me unless it unmistakably appears by proof that she predeceased me; and (2) in all other cases, a person shall not be deemed to have survived me or another person ifhe or she dies within sixty (60) days of my death or of the death of the other person. 10. LIABILITY OF EXECUTOR. My executor shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor. My executor may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 11. INTERPRETATION. 11.1 Will Not Contractual. My spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The Will of each of us is revocable at any time, whether before or after the death of the other spouse, at the sole discretion of the spouse making the Will. 11.2 Successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, co-executor, co-trustee, trustee, or administrator, as the case may be. 11.3 Number and Gender. Ifrequired by the context ofthis Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neUter. 11.4 Headings. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. 11.5 Governing Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. .' ~/~..,v.-d. c::'4 ~=-t.--zc?.;/:; , 6 r shc'crr''''''''';: lis'S iClTlonE. VVtJ12 May 16, 2002 '~'J IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of seven (7) typewritten pages,th~first six (6) of which bear my signature in the margin for the purpose of identification, this L day of May, 2002. c~~,~ ~~L~ Qyf", EDWARD A. SIEMON, JR, TE1STATOR Signed, sealed, published and declared by the above-named Testator, EDWARD A. SIEMON, JR, as and for his Last Will and Testament, in the sight and presence of us, who, at his request, in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. tp~ ? 71; I i~t tt-dc0f--- 4hUA- !> Addr~s I L' I (JI1 . (' cotler 1)~ I(f (70L Witness. ~ 111. ~ :lS3\ ~~ ~ss -~ /) ~ . rJJ4 l70 II ( 7 ,-' ShC\ctr\~li;';'5i~:;';;~~E-:WiTi2 May 16,2002 COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) I, EDWARD A. SIEMON, JR., THE TESTATOR, WHOSE NAME IS SIGNED TO THE 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. SWORN OR AFFIRMED TO AND ACKNOWLEDGED BEFORE ME BY EDWARD A. SIEMON, JR., THE TESTATOR THIS /L:/'<- DAY OF MAY, 2002. " h~,~~<:.{ 4, 4~Jf~, EDWARD A. SIEMON, JR., Testator: iJ!~;(~ otary Public - COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMEERLAND ) WE ltfil;{,-{ (rA /) . 2t~ d~ /' AND 'V\ h. i2a t ~ , THE WITNES ES WHOSE NAMES ARE SIGNED TO T FOREG G INSTRUMENT, BEING DUL Y QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL AND TEST AMENT; THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS ! (JI'- DAY OF MAY, 2002. Lt 'YL / . {) Witness I t~ 111,~ W~~i( Notary Public 8 Notarial Seal . Deborah L. Brenneman, Notary Public Camp Hill Boro, Cumberland County Mv commission Expires ,luna 18. 2002 ~JhJr;i~::"" (':),'~',r;~',y\\' i'I\:-: 1\3SSC1:.:\Hon ot Notanes \ , - - ~ - <C :E en <C ...I o I- en a: - LL rco~-' ~( :tn;)tl '-:;-'''"'IC ." ! " ' 1',' , _.. ,..I -.,"' ('..- .....;: ; ~q \ r iV... ; ,I:J6 NOV -3 P!1 2: 20 CLEPK OF ORPi"(,: ' iijjiT I ,,", ''''r, ~ p:: H ;:J 0- UJ ~ ~ u o ;x:: ....:I Q ~ p:: ~ 'J u p; ",,' ~ ~ 0 ~ g if] 0 if] I ::> 0 -< .-< Z .-< ~ ~ e f- -< "" "'-' z "" "'-' -< -< ~ > J:: (fJ -l iQ f- G; s:z ~ Z Z S:! j ~ (5 >f-~Oo.. '><J::O' eif]f-f22.1 ~ G; 15 >< ::> [)ZZOffi N~ ~C2 f- 0.-< - ~ "'-'f::.-<O-< ::;E-<PJo.;::r: ~ 2:: ./ :5.' ~ ~.~. :-':L ~~I~ ~ U) ~ o ~ H ::x:: ~ o ~~ ~ 8~ ~ ~C") U)U)>-'O'.-l <HHU)O ~HZ r-- HH~~.-l U):3:0U) U~ ~~ 0< Ot:::l~1l-I ~~~U~~ Z~H~H ~H~OU) Hu)~UH 0H~ H ~~S~~ ""'.....uou o ~ .