HomeMy WebLinkAboutOC1970-0725 - ESTATE OF KELLY-~~-----?e3-70~f<-::,
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Will of Ellsworth Kel~Y
I,Ellsworth Kelly,of Carroll Township,Washington
County,Pennsylvania,having full legal capacity in the premises,
do hereby make this my Last Will and Testament,hereby revoking
and making void any and all Wills by me at any time heretofore
~made,in manner and form as follows:
tJ"1.I direct my Executrix,hereinafter named,to pay
all my just debts,funeral expenmes,and the costs of the
administration of my estate,as soon after my decease as may be
proper and.expedient.
2.All the rest and residue of my estate,both real
and personal,and wheresoever situate or found,of which I may die
seized or possessed,or to which I may be entitled at the time of
my decease,and·,remaining after the payment of the several i terns
set forth'in the preceding paragraphher@of,I Will,devise,and
bequeath untOmy.wiie,.Katherine Kelly,in fee simple and
absolutely;provided,however,that she shall survive me in life.
In the event that my said wife should predecease me,or in the
event that we should meet .simultaneous deaths,then,and in either
~of ~aid events~I Will,devise,and bequeath such residuum estate !
as follows,viz:the one-sixth (1/6)part thereof to the Western .I
PennsylyaniaNational Bank,in trust,however,for my son,Jack
Vernon Kelly.·1 hereby dir6)ct that my said Trustee shal~pay to
the Commonwealth of Pennsylvania,or to the proper authorities at
Polk State School and Hospital,Polk,Pennsylvania,the net income
therefrom for the support,maintenance and hospitalization of my
said son,Jack Vernon Kelly.This Trust shall terminate upon the
death of my said son,Jack Vernon Kelly,and I do hereby authorize
and direct that any balance shall be distributed ~qually among my
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,five cbildren,viz:James E.Kelly,Larry S.·Kelly,Kennoth A.
Kelly,Terrence L.Kelly,and Mary Katherine Kelly.The one-sixth
-(1/6)p.art thereof to my son,James E.Kelly;·the one-sixth (1/6)
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part thereof to my Son,Larry So'Kelly;the one-sixth (1/6)rart
thereof to my son,Kenneth A.Kelly;the one-sixth (1/6)part
thereof to my son,Terrence L.Kelly;and the remaining one-sixth
(1/6)part thereof to my daughter-,Mary Katherine Kelly;in fee
simple and absolutely.
3 0 I hereby appoint my wife,Katherine Kelly,to be
the Executrix of this my Last Will and Testament.In the event
that my said wife should predecease me,then,and in that event
I do hereby appoint my sons,James Eo Kelly and Larry S.Kelly,
to be the Executors of this my Last Will and Testamento I do
,hereby appoint the Western Pennsylvania National Bank to be the
Testamentary Trustee of the Estates of any of my children who may
be minors at the time of my decease.
4.In addition to the powers granted by law,my Testa-
mentary Trustee shall have the following powers exercisable at its
,
discretion without Court approval with respect to both principal
and accumulated-income and such powers shall continue until dis-
tribution is actually made.
A.To sell at public or private sale,to exchange
or to lease for any period of time,any real or personal property,
and to give options for sales or leases.
B.To borrow money,and'to pledge or mortgage any
real or personal property.
c.To compromise claims.
D.To accept in kind',retain,and invest in any
form of property without being limited to "legal investments".
E.To join in any merger,reorganization,voting
trust plan,or other concerted action of s~curity holders,dele-
.'gating discretionary duties wi th'respect thereto.
F.To allocate any property received or charge
incurred in my residuary trust to principal or'income or partly
to each regardless of whether such directions follow the usual
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rules of trust accounting.
G.To distribute any property in kind to any
sixty-four.
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,beneficiary.
H.'I hereby,authorize and empower the Testamentary
Trustee in that capacity to apply to the maintenance,-education,
hospitalization or medical attention of each such minor child so
much of the income arising therefrom and of the principal of his
orheJ;"respective share as,'the,Testamentary Trustee may consider
proper;and the receipt thereof by the person or persons inter-
ested therein shall be a sufficient acquittal thereof for any and
all such payments.
50 I do hereby appoint Joseph Lo Hoffmann of Mononga-
hela,'Washington County,Pennsylvania,to be the Attorney for my
estate.
IN WITNESS WHEREOF,I,Ellsworth Kelly,the Testator,
,have hereunto set my hand and seal to this my Last Will and Testa-
,,-I-
ment consisting of three typewritten pages,this J.fj".J;.5:--day of
August,in the year of our Lord one thousand nine hundred and
e:(,~~~',:<?-L:k~~·>:'-,+-':,_'~,/f-A~=,-"-C:...e/!~/L~>+f~:"'-'_~/"7-~t;7g:.--
The foregoing instrument was signed,sealed,published,
acknowl~dged and 'declared by Ellsworth Kelly;the Testator above
named,as and for his Last Will and Testament,in the presence of
us,Who,at hi~request,and in his presence,and 1n the presence
of each other,have hereunto subscribed our names as \iilnesses
hereto.
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NOTE:TO BE SUBMITTED IN TRIPLICATE
JCOMMONWEALTHOFPENNSYLVANIA,
DEPARTh\ENtOF R~VENUE
HARRiSBURG "S~E"CEIVfD
COUNTY REAU Or:
COLLEC'.A,rlONS
'Us G 4
.16 PH '18
RC C-43 (4-69)
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
t'-!,7/1.3 If :J.r~/~
#/'175
C16 Ii-
DATE OF DEATH ._1-_9""'_70_·--------------/5 ~
SURVIVING DEPOSITOR,.I ()
BENEFICIARY OR INVESTOR Ve*Ie.':!.17 or Verda lUcnol
ADDRESS )1h fl.Main St.,!1on011t1ebela,l'a.\1aehlngtoD Count¥
RELATIONSHIP TO DECEDENT KotheI'~d Slster----------------DATE DEPOSIT OR INVESTMENT 19--20.-69 v::::
WAS ESTABLISHED .c-=:==
BALANCE,INCLUDING I~T-e~T.J-'7 jf 1/
DUE,ATDATEOFDEAH$,636.78 '-/:J-@.,/.)/()9/1,.3 -737,7t
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~ture TITLE
Mslotont l1aneaer
NAME OF REPORTINGFINANCIALINSTITUTIoN _
ADDRESS rmu"th,.J.1tdn St.••lionmgctbela.tn.1;<)6)
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT Saunge Account fi )6993
NAMES ON ACCOUNT Venin Ke1q 01"EUrmortb Kelly or 'Verda rJltN.:'"lf1ch 1 /'
OR INVESTMENT >..---~..L ....o·Ji~
DE~~~~~~°ci~~~VE~~~~OR~::ueVOrtbleut V
~SgRl60NTY O1n3er Kin,J.'lononpbe1a,Po.l:1ltS~Count,.
TO:.verdaN4Jli!JchlOlLlolf.:i!.-1",-,-'--.,-__
314 WEST MAIN "S'fREET
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OFFICIAL FtOTlEf;OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Date:AutPun:11.1970
CountyWaSh!ngtOIl
County File No.tf2t,?-5b ~
Bureau File No.~.3 -20 ,-/2J-
We havereceived notice that,~UJlSKD.xmxmxxxXXXmmx:xxxXU!XUXXXnXxxxnxx
on .JYly t '.191il.,you came into ownership of certain property through r~HJfIUDUUXX
~~'trtiU13f:er fr_,ELLSWORTR KELtY,dtlc_atd.
RCC-134 (1-69)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:.Jt•.Bank Account '#36993.held in the·
'WEStERN.PENNSYLVANIANATtONAL BANK'~·:lONONCAHELA·OFFICE.JIOrIOHGAHELA.' ',.
PENNSnVANIA~'lnt,tll.nameaof VERDA KELLY 0..BLLSWOR'H KELLY or-VERDA mCH'oL!
opoed,10.....2()....69."Balance as'of"dat~"'death.$9,S36.?S",~~,.
appraised by the Commonwealth,as of the date of death,at $9.9366 ,$
50 %of this amount is taxable at the rate of )$%
ORIGINAL ASSESSMENT
"
AMENDED ASSESSMENT
r,ij'
F
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:.ALLOWED DEBTS
NET TAXABLE AMOUNT
-'AMbuNT OF TAX DUE 731.76
$--------
D If you pay the above amount within three (3)months'
of the date of death of the decedent,or on or
before Oct.9 19 10 you may deduct a
discount of 5%of the amount of tax due,or 36.89- ----------
D This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of * _
19__in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $$=================
APPRAISED BY:~~~-.l..o~~~=':':;';---ASSESSED BY:_~_
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper cred it to your account
thiS Official Notice must accompany
your payment.Mail or bring it to:
~~llftJA~
lHE tOMMOMWtl\\.1 rl
AGENl fOR Rl HOUSE
COU 15301WASlUNG10M,PEMMA.
If you have already pa id th is tax to an executor,admVl istratbr,attorney or other persona I representat ive of the•.
decedent for forwarding to the Commonwealth,list below'the date..paid,name and address of the person to whom
you made payment,their official title and the amount.~'.
Date Paid Name and Address of Payee Official Title Amount Paid 1
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1•You w,ere personally legally responsible for these debts,and
2.You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and ;
3.These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if required)
SS:
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
Signature of Taxpayer
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..,I ,",''Ii/REP'ORT OF REGISTER OF WILLS
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I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have al.lowed deductions listed above in the total amount of.$"
Date of Approval:_
Register,of Wills
TO:VERDA,KELtY
,314W.MAIN STREET
MONONGAHELA,PENNSYLVANIA,DU'
1$063
RCC-134 (1-69),.
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
.'
OFFICIAL HOl:I.m:~OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SU BJ ECT TO ADMINISTRA TION
Date:Augult 11,·1910
County Walhington
County File No._
Bureau File No.t:3 -26-2,;2~
We have received notice.that,'"
o,n ",July 9."'1,1,0,you ,came ',into own.ership of certain property throu~h~mDW&m trafilf,er froJlt.ItLSWORTH KELLY,dee,a••d.
Under the.Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.I
The Y.!.9.E~,rt,on ,whic,hJ.ox,is herebyasse,ss,ed con.?Lsts of:,'Jt.Bank'Account 'l·3699a~.14 ir.~.the'WEBT~RN PEOSnVANIA'NATI019ALUANK.MONONGAHEJ;A OF'IC~t MONON'G '"tAt '
PBNNSYLVANIA ..In the naltlO of VERDA KlLLY or ELlSWOl\'t'HKEttt or VERDA ·meDOL.
OpGc1G4 t .10'1'120...69~Balaoee .as 'of ,date of death.$9,_36.,'••'
a$praised by t~e Common.wealth,as of the date of dEfth,at $__9~,!....8:...:3:...:6_._'t~8_'__
o %of thIS amount IS taxable at the rate of "%'
ORIGINAL ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED,DEBTS
NET TAXABLE AMOUNT
4,91$..39$-_...:.------
AMENDED ASSESSMENT
$--------
,'AMOUNT OF TAX DU E 2~6.10
D If you pay the above amount within three (3)months
of the dat~lof Magh of the de<if~ent,or on or '
before 'et"•19 you may deduct a
discount of 5%of the amount of tax due,or ,14.'5
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory:interest at the rate of 6%of the
tax per annum"is also due as of * _
19__in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $$-=================
,APPRAISED BY:1-'~....:.Llo..-,--~~~=~--ASSESSED BY:_
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
~LW!'I J.M~,¥"
.£
?~ot/6-3-S-
/--/s/-;;6
~Q/~,40E--J0}~
To insure proper cred it to your account
thiS Official Notice must accompany
your payment.Mai I or bring it to:
'Ru.mlf ALt~
AGENT FOR THE COM.,IWEAi..iu
COURT HOUSE
WASHIN6TON,PENNA.1530J
If you have already pa id th is tax to an executor,admi ni~~ro:t-or,attorney or other persona I representat ive of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to who7n
you made payment,their official title and the amount.~-'7"~
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1-You were personally legally responsible Jor these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
.personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obi igation Amount Paid
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OE _
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
,..."'.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF
____-.,..---,-_....,...-19__.
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REPORT OF REGISTER OF WILLS
Signature of Taxpayer
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I,the undersigned,dur~elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above-:in the tot~1 amount of $..•
Date of Approva I:----~---;--___r_-------Register of Wills
Fonn RCC-2
COMMONWEALTH .()F.PENNSYLVANIA DATE ..........August....14··t····.·l.9.70 ...
.DEPARTMENT OF REVENUE RESIDENT -INHERITANCE TAX .............W~.~.h.~.~.gJ~.9.~.............................BUREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO•..........§.~.~..7..Q.~.7..~.~..........................................
Whereas,..................~l.l.s.w..o..r.t.h ....K.elly....................................................................late of ......................................~.C?.~~~.g.~.~.~.~.!:l...........................
in the County of ...............Was.hi.ngt.o.n...............................................................................Commonwealth of Pennsylvania,having died on
the ..................9.....t.h..............................................................day of ....................J.uly..........................................19......7.0 seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,..........................W....R.......C.han.ey...............................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for l1fe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoles
$
JT.HELD:
....
.Ii:'R~U',1r ..hp.l if ;71 +-'h~:N y .VAT\TTA
it
NATIONAL BANK.MONONGAHELA OFFICE.MONONGAHELA.
IIDX PENNSYLVANIA.In the names of VERDA KELLY
ELLSWORTH KETTV nor VF.RnA O"Oened.10-20-69orN:Hl1
a of date od death.Balance as Q.~~I\17R....
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I.,
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+'..........i-...,.·~.-I
t-.t:.-r··..
".,,
·'..~~
Total 9.836 78
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form~;v:fh~~::I:h~sw<>rna7~~~'~:;o~m:~b~~~;~V§iS?~~r(
•AppraIser
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..W1.\.$.aI.NQIl'PN ....County
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ELLSWORT.H K.~LLY .
Deceased.
Late of...
.,J.fONONGAHELA
Date of Death,}.~~y ~.,J~.7..9...
Appraisemcilt Docket Vol.,.
I ~.::
--:.
~'-'
1
~.....~;::,
Page,No.63-70-725..
..
Filed in Register's Ofjice,.AUgU.s.t.....1.419..7.0
AI1WUnt of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appraisement,
Appeal ft-om Appraisement,.
Entered and charged,.
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RCC-144 (10-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
CERTIFICATION -
NO ASSETS IN ESTATE
J
Date:February 10,1977
TO:The Register of Wills
_W_a_s_h_l._·n_g-=........t_o_n County
On July 25,
Estate of ELLSWORTH KELLY
Date of Death July 9,1970
County File No.63-70-725
Bureau File No.3z-?J7-Z
Joseph L.Hoffmann,
,19 70_,x fi Ied a petition for Ietters _-=T::...ce::..:s=.t=a=m:..=e=n:....:t::..:a=..:r::..y"--_
in the above estate for the sole purpose of
publicizing the death of the decedent so that the affairs of his
estate could be settled.
This is to certify that there were never any assets,reportable for Pennsylvania Inheritance Tax
purposes,in the estate of the decedent either at the date of death or subsequent thereto.
I certify that the statements contained herein are true and correct,to the best of my knowledge
and belief.
Signature
I(Date)
Executrix
Receipt Acknowledged ~~~~~L~~~~~~7'
(PREPARE IN TRIPLICATE)
Neil J.Marcus
Attorney at Law
242 West Main Street
Monongahela,Pa.15063
RCC-49 (8-7 \)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE ....-
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION
Date Oct.17 19 7'
Estate of:Ell~boKelly
Date of Death _-"7...;......-"9~-::...11'-"O~_
County "Washington
Bureau File No.--C:-6=3_.....::-'O=.·"",_'-=-=25=··._
Co.So.38-98..9
1.Taxable estate per U.S.Estate Tax Return,Form #706
2.Taxable estate per final change in Federal Return dated
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($,...0...)
As verified by computation
4.Penna.Inheritance Tax due and/or paid
5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.EstateTax (3 -6)
8.Less:Previous payments on ojc of Penna.Estate Tax
$-..........ovo....----
$-------
1032.86
Date of payment Amount of Tax paid
$,------'-----
Amount of Interest,paid
$,-------
..
9.Ba lance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estat~Tax and interest due as of _$=====
Prepared by I i,f r,.r (J .1 ","",./~,l.·,,,IA)Jf","'_,;t.'..,•,"
(N AMEJ ~''f/',\,.1/'J/-IV (TIT L EJ
Reviewed and appro,ved by _'------.------------------------~-
(NAME)(TITLE)(DATE)
S@Jeet.to rec!et.emtnatlon upon receipt of finel closinG lett.er.