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Home My WebLink About01-24-07 (2) REV-1500 EX (6-00) OFFICIAl USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUNTY CODE -.9L 0478 ___ YEAR NUMBER I- Z W C W o w c DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Holland Norma DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 5/3/2006 7/16/1922 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAl SECURITY NUMBER 168-18-7651 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE v REGISTER OF WILLS SOCIAl SECURITY NUMBER ~ [X] 1. Original Retum ~::!:(/)D U O::~ 4. limited Estate wD..U X 00 r.;-] U O::...J l..AJ 6. Decedent Died Testate (Attach copy of Will) D..lD ~ D 9. litigation Proceeds Received D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Retum Required D 7. Decedent Maintained a lMng Trust (Attach copy of Trust) -0- 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under See. 9113(A) (Attach Soh 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED 'TO: NAME COMPLETE MAILING ADDRESS I- Z W C Z o D.. <f) w 0:: 0:: o <.) 4242 Carlisle Pike LINDA J LUNDBERG,VP FIRM NAME (If Applicable) PNC Bank, NA TELEPHONE NUMBER PO Box 308 717-730-2265 Camp Hill, PA 17050-0308 1. Real Estate (Schedule A) (1) 0.00 0.00 0.00 0.00 8,315.39 0.00 .) :;~ OFFICIAl USE ONLY 2. Stocks and Bonds (Schedule B) (2) o 1 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ( C) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (4) f'J (5) z o i= :3 :J !::: a. <C o w c:::: 6. Jointly O....,.,ed Property (Schedule F) (6) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 519,248.89 \.0 527,564.28 8. Total Gross Assets (total lines 1-7) (8) 11,979.49 3,068.46 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage liabilities, & liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11) 15,047.95 512,516.33 0.00 12. Net Value of Estate (Line 8 minus line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for v.t1ich an election to tax has not been made (Schedule J) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 512,516.33 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax z rate, or transfers under See. 9116 (a)(1.2) o ~ 16. Amount of Line 14 taxable at lineal rate I- ~ D.. 17. Amount of Line 14 taxable at sibling rate == o U 18. Amount of Line 14 taxable at collateral rate >< ~ 19. Tax Due 20.0 0.00 23,063.23 0.00 x .0 L(15) X.O 45 (16) x.12 (17) x .15 (18) (19) 0.00 512,516.33 0.00 0.00 0.00 23,063.23 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > >BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1.000 Decedent's Complete Address: STREET ADDRESS 84 Greensprina Drive Cumberland CITY I STAiE I ZIP Mechanicsbura PA 17050- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 19.665.00 1,035.00 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Pa able to: REGISTER OF WILLS AGENT 23,063.23 20.700.00 0.00 0.00 2.363.23 0.00 2.363.23 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes [K] [K] D D without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [1g IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties 01 pe~ury. I declare that I haw examined this retum, induding accompanying schedules and statements, and to the best 01 my knowledge and beliel, ~ is true, correct and complete. Declaration 01 preparer other than the personal representatiw is based on all inlonnation 01 which preparer has any knowledge. 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death BY: ADDRESS PNC Bank, N.A. , Vice President No D D og og ~ [Jg SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DAiE ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value r:I transfers to or for the use r:I the surviving spouse is 3% [72 P.S. 99916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value r:ltransfers to or for the use r:lthe surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)) The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable ellen if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(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 4.5%, except as noted in 72 P.S. 9 9116(1.2) [72 P.S. 9 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. 9 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Norma V. Holland SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21 060478 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE~ 1. DESCRIPTION OF PROPERlY KLl.CETItN'\MEOFTItTRANSFEREE, Tt-EIR REiATIONSHP TO DECEDENT I>HJ TItDATEOF"TiWEfERATTPCHACOPI' OF Tt-E DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE' TAXABLE VALUE The following assets were held in the Norma V Holland Trust dated 11/3/1995 (EIN: 25-6492834) 300 Shares Bank Amer Corp Common New York Stock Exchange CUSIP: 060505104 14,823.00 100.0000 0.00 14,823.00 2 5,891.794 Shares Blackrock Fds Inter Gvt Instl Mutual Funds, Money Market Fds CUSIP: 091928564 58,976.86 100.0000 0.00 58,976.86 Dividend accrued on 5/3/2006 19.57 100.0000 19.57 3 2,918.613 Shares Blackrock Fds Mngd Inc Prt In Mutual Funds, Money Market Fds CUSIP: 091928606 28,631. 59 100.0000 0.00 28,631. 59 Dividend accrued on 5/3/2006 11.11 100.0000 11.11 4 9,193.323 Shares Blackrock Fds Pa Tf Inc Instl Mutual Funds, Money Market Fds CUSIP: 091928622 93,312.23 100.0000 0.00 93,312.23 Dividend accrued on 5/3/2006 36.03 100.0000 36.03 5 200 Shares Chevrontexaco Corp Common New York Stock Exchange CUSIP: 166764100 12,416.00 100.0000 0.00 12,416.00 6 100 Shares Coca Cola Co Common New York Stock Exchange CUSIP: 191216100 4,203.00 100.0000 0.00 4,203.00 Total from continuation sched~les 306,819.50 TOTAL (Also enter on line 7, Recapitulation) $ 519 248.89 (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 Estate of: Nor.ma V. Holland Schedule G (Page 2) Item ~o. Description 7 150 Shares Colgate Palmolive Co Common New York Stock Exchange CUSIP: 194162103 Dividend accrued on 5/3/2006 8 600 Shares Exxon Mobil Corp Common New York Stock Exchange CUSIP: 30231G102 9 100 Shares Fortune Brands Inc Common New York Stock Exchange CUSIP: 349631101 10 400 Shares Heinz H J Co Common New York Stock Exchange CUSIP: 423074103 11 100 Shares Hershey Foods Corp Common New York Stock Exchange CUSIP: 427866108 12 50 Shares International Business Machs Common New York Stock Exchange CUSIP: 459200101 13 150 Shares Johnson & Johnson Common New York Stock Exchange CUSIP: 478160104 14 100 Shares Kinder Morgan Inc Kans Common New York Stock Exchange CUSIP: 49455P101 Total (Carry forward to main schedule) DOD Value of Asset % Interest 8,830.50 100.0000 48.00 100.0000 38,391.00 100.0000 8,085.50 100.0000 16,792.00 100.0000 5,303.00 100.0000 4,143.50 100.0000 8,770.50 100.0000 8,785.00 100.0000 Exclusion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 168-18-7651 Taxable Value 8,830.50 48.00 38,391.00 8,085.50 16,792.00 5,303.00 4,143.50 8,770.50 8,785.00 99,149.00 Estate of: Nor.ma V. Holland Schedule G (Page 3) Item ~o. Description Dividend accrued on 5/3/2006 15 200 Shares Mccor.mick & Co Inc Non Voting Com New York Stock Exchange CUSIP: 579780206 16 500 Shares Merck & Co Inc Common New York Stock Exchange CUSIP: 589331107 17 100 Shares Pepsico Inc Common New York Stock Exchange CUSIP: 713448108 18 100 Shares Pitney Bowes Inc Common New York Stock Exchange CUSIP: 724479100 19 2,000 Shares Ppl Corp Common New York Stock Exchange CUSIP: 69351Tl06 20 200 Shares Procter & Gamble Co Common New York Stock Exchange CUSIP: 742718109 Dividend accrued on 5/3/2006 21 1,000 Shares Public Svc Enterprise Group Common New York Stock Exchange CUSIP: 744573106 Total (Carry forward to main schedule) DaD Value of Asset % Interest 87.50 100.0000 6,980.00 100.0000 17,185.00 100.0000 5,807.00 100.0000 4,258.50 100.0000 57,560.00 100.0000 11,167.00 100.0000 62.00 100.0000 63,435.00 100.0000 Exclusion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 168-18-7651 Taxable Value 87.50 6,980.00 17,185.00 5,807.00 4,258.50 57,560.00 11,167.00 62.00 63,435.00 166,542.00 Estate of: Norma V. Holland Schedule G (Page 4) Item ~o . Description 22 100 Shares Raytheon Co Com New New York Stock Exchange CUSIP: 755111507 Dividend accrued on 5/3/2006 23 500 Shares Southern Co Common New York Stock Exchange CUSIP: 842587107 Dividend accrued on 5/3/2006 24 500 Shares Verizon Communications Common New York Stock Exchange CUSIP: 92343VI04 25 Blackrock Liquid Funds Admin Shares # 6 CUSIP: 999527740 Interest accrued to 5/3/2006 Total (Carry forward to main schedule) DOD Value of Asset % Interest 4,603.50 100.0000 24.00 100.0000 15,877.50 100.0000 193.75 100.0000 16,317.50 100.0000 4,110.80 100.0000 1.45 100.0000 Exclusion 0.00 0.00 0.00 0.00 168-18-7651 Taxable Value 4,603.50 24.00 15,877.50 193.75 16,317.50 4,110.80 1.45 41,128.50 REV-1511 EX+(12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Norma V. Holland FILE NUMBER 21 06 0478 ITEM NUMBER A. B. 3W46AG 1.000 1. 1. 2. 3. Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: None ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State lip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant David Holland Street Address 84 Greenspring Drive City Mechanicsburq Relationship of Claimant to Decedent SON State PA lip 17050 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Legal Advertising 2 Vital Records 3 Short Certificates Total from continuation schedules . . . . . . . . . TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 5,608.25 5,608.25 375.00 91. 00 183.99 18.00 20.00 75.00 11 979.49 Estate of: Norma V. Holland 168-18-7651 Schedule H Part 7 (Page 2) 4 Claude C Wolfe & Associates Personal Property Appraisal 75.00 Total (Carry forward to main schedule) 75.00 REV-1512 EX + (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RE1URN RESIDENT DECEDENT ESTATE OF Norma V. Holland FILE NUMBER 21 06 0478 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Hospice of Central PA Outstanding Check # 3586 2,000.00 2 Andrews & Patel Associates Inc Balance Due 122.34 3 Harrisburg Pharmacy Balance Due 50.81 4 Highmark Blue Shield Premium Due on Plan C 4/1/06 through 5/31/06 141. 27 5 Home Instead Senior Care 150.80 6 West Shores EMS Services Rendered 4/28/06 172 . 14 7 Wildeman & Obrock, CPA 2005 Tax Preparation Fee 295.00 8 Medicine Shoppe Balance Due 136.10 3W46AH 2.000 3,068.46 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RE1URN RESIDENT DECEDENT ESTATE OF Norma V. Holland NUMBER I NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Sharon Sowers 1121 Country Hill Drive Harrisburg, PA 17111 1 25% of the Residue of the Probate Estate to Sharon Sowers RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 060478 AMOUNT OR SHARE OF ESTATE Daughter 918.38 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 3W46AI 1.000 TOTAL OF PART II . ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 Estate of: Norma V. Holland Schedule J Part 1 (Page 2) Item No. Description 2 Norma V. Holland Trust dated 11/3/95 PNC Bank, Trustee PO Box 308 Camp Hill, PA 17001 75% of the Residue of the Probate Estate $2,755.12 100% of the Residue of the Grantor Trust $508,842.83 to the Norma V. Holland Trust dated 11/3/95 PNC Bank, Trustee PO Box 308 Camp Hill, PA 17001: 511,597.95 Trust 168-18-7651 Relation Amount 511,597.95 ':?~~';t~i~tf~~:~:.c~i,~~~;;~:~,~~~'~i~~ LASTWTI.I. AND TEST AMENT OF NORMA HOlLAND I, NORMA HOLLAND. of Silver Spring Township, Cumberland County, Pennsylvania, being of sound and disposing mind. memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. -!1 1 .:. ., . } ! ..~ 1. , 1 i . . 'J. >~ :f ., .... . ....11 . 1 1 :'1 1 :. ., "".1. ~l .-t r . .~ :: ;:, I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situate, I give, devise and bequeath to be divided and distributed as follows: A. Twenty-five (25%) per cent thereof to my daughter. SHARON SOWERS. In the event she predeceases me, I give, devise and bequeath said share to my granddaughter, STEPHANIE SOWERS, PNC BANK. NATIONAL ASSOCIATION, to serve as Trustee of said share. 1. The income from said Trust Estate. as well as so much of the .s l: principal as is needed according to the discretion of the Trustee. shall be used and expended for the support and maintenance, including medical. surgical and hospital care, and college education, or other such formal education, such as any internship, apprenticeship, residence, clerkship. or ~~ the like of my granddaughter, STEPHANIE SOWERS. The decision of my Trustee as to the completion of formal education by her shall be final. 2. The amount to be paid for the benefit of said child shall be detennined from time to time by the need of said child. and the amounts and times of said payments shall be determined by such need. The said payments may be made by my said Trustee directly to said child. if, in the sole opinion of my Trustee. the said child is of such age and ability to handle properly the funds so paid to such child, or may be made by my said Trustee directly to the person having the custody and care of the said child. or may be made by my said Trustee directly to any institution entitled to such payment by reason of services rendered or to be rendered to said child 3. To pay the accumulated income and principal then remaining in Trustee's hands to the said child, when the child shall have attained the age of twenty-three (23) years. ...;. k . ~ 4 ;i l :i .' I 1 I . t -"I r. - i , ., 4. I direct that the interests of all beneficiaries in the Trost hereby created, whether in the principal or income thereof, shall be flee from liability to attachment or other legal process issued at the instam:e of any creditor or assignee of such beneficiary, and I direct that no payment shall be made by way of anticipation of sums which may thereafter:accrue to any beneficiary. 5. If the Trustee has taken into the Trost Estate any real estate, and as Trostee considers it feasible to sell the same, I hereby authorize, empower and direct the said Trustee to sell at public or private sale or sales, and to convey any such real estate to the purchaser or purchasers thereof, and to give good and sufficient deed or deeds for the same. 6. In the event a corporate trustee is administering the trust and the funds available are so low as to make the expenses, costs, and fees . " :. I : '. ., i 1. . ~ f. ~[ t : J . } unduly burdensome to the trost, the trost may be dissolved and the funds turned over to a guardian or to STEPHANIE, herself, if she has reached the age of eighteen (18) years as the case may be. In the event they both predecease me, I give, devise and bequeath r said share to TRINITY EVANGELICAL LUTIIERAN CHUROl OF MECHANICSBURG. j f { " . B. Seventy-five (75%) per cent thereofto PNC BANK, NATIONAL ASSOCIATION, Trustee, in trust, for the purposes outlined in that certain FUNDED REVOCABLE TRUST AGREEMENT BY NORMA HOLLAND WTIH PNC BANK, NATIONAL ASSOCIATION FOR TIlE BENEFIT OF NORMA HOLLAND AND DAVID HOLLAND. Said TRUST AGREEMENr was executed ., upon the same date as this will but was executed and partially funded prior in time to the execution of this will Its provisions are fully incorporated herein by reference. Should said TRUST AGREEMENT be altered or amended in any way. it 'is my specific direction that its alterations or amendments be controlling despite having been made after the date of this will because the TRUST as established provided for the making of alterations or amendments. C. I wish it to be known hereby that I love both of my children dearly and equally and any possible eventual differences in the amount or sizes of the shares they might eventually receive of my entire assets is not meant to hurt or favor either of them. It is my desire that they will both continue to get along with each as caring and loving brother and sister. L .. , . ", t. ',,:~ f' , 3. I nominate, constitute and appoint the PNC BANK, NA nONAL ASSOCIA nON, to be the Executor of this my Last Will and Testament. I fmther direct that it shall not be required to file bond or other security in the Office of the Register of Wills for the pmpose of administering my Estate. ~ \ IN WITNESS WHEREOF, I have hereunto set my hand and seal this.k:l day of ~ ' . ,A.D. 1995. 1 . , ~ 1 . J " ~ 9t~ ~~L NORMA HOiLAND (SEAL) : Ii f . t t , 1 t ! 4 1 ? 'l Signed, sealed, published and declared by the above-named NORMA HOLLAND as and for her Last Will and Testament, in the presence of us, who at her request and in her presence. and in the presence of each other, have hereunto subscribed our names as witnesses. ~/d, ;:;~~ .. , , t COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERlAND { j I, IIp.tl/lf''' fI~ , the testator whose 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 that I signed it willingly and as my free and voluntary act for the purposes therein expressed. { ~ Sworn to or affirmed and acknowledged before me by testator, this day of . 1995. , the f . . t " ~~-- (T estator) . { . i 1 ,( " ! (Signature of officer of attorney) We (or I), , and , the witness(es) whose name(s) are (is) signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were (I was) present and saw the testator sign and execute the instrument as his/her last Will; that the testator signed willingly and executed it as his/her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the will as a witness; and that to the best of our (my) knowledge the testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ( ~.r ~' Sworn to or affirmed and subscribed to before me by , witness(es), this day of . and , 1995. ,. l ~f~~_ (Witness) [\~~-- (wtess) U (Signature of officer or attorney) (Seal and official c8;lacity of officer or state of admission 01 attorney) , .- '" PNC Rachelle L ~ WellslConsumerlPGHlPNC 06/0712006 09:16 AM To Carol A LeiphartlPNCAdvisorsISCPIPNC@PNC cc bee Subject Norma Holland, deceased Estate of Norma Holland, deceased SS# 168-18-7651 000 5/3/2006 ACCOUNT NUMBER *DA TE OF DEATH BALANCE + ACCRUED INTEREST DDA #5080277503 $6,048.86 + $1.00 If you selected the balances to be sent to the "Branch" they will only be sent to the requestor by Lotus Notes. Have a great day!!! :-) CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-737-0734 AECE/.VEO PNC ADVISORS JUL 1 7 2006 July 13, 2006 Appraisal for the Estate of Norma V. BoUand 84 Green Spring Drive, Mechanicsburg, P A 17050 LIVING ROOM Pair of "Pansy" lamps 50.00 FAMILY ROOM Recliner 35.00 BEDROOM Cedar wardrobe Kenmore sewing machine Jewelry armoire ~sc. cosnunejevVehy 40.00 20.00 25.00 35.00 N oritake "T osca" svc/8 dinnerware ~sc. crystal 150.00 20.00 APPRAISAL TOTAL $ 375.00 This Fair Market value appraisal is true and correct to the best of my ability as an auctioneer and appraiser .with 35 years experience. Member: Certified Appraisers Guild of America ~ .Y... G~ ~~__ w. K. Dusty Chapman, CAGA & o. FUNDED REVOCABLE LIVING TRUST AGREEMENT BY NORMA HOLLAND WITH PNC BANK. NATIONAL ASSOCIATION FOR mE BENEFIT OF }'JORMA HOLLAND AND DAVID HOLLAND :':'.!.li . 1.~ ';"1 ~' i.: ; :'~ lHIS AGREEMENf OF TRUST executed in duplicate thisU day of ~ A.D. 1995, between NORMA HOLLAND, currently of the Township of Silver Spring, Cumberland County, Pennsylvania (hereinafter called Settlor) and the said PNC BANK, NATIONAL ASSOCIA nON (hereinafter called Trustee). ;' :~ :;! :i :J '7 S '. , WITNESSElH: , 1 .. ;.o~ The word "1'n1stee" in this instrUment shall also be understood to include c. "Successor Trustee" where circumstances and context make such understanding applicable. EIRSI: Settlor grants, assigns, and sets over to <! ~1 ".1 .. "'!'. Trustee and its successors aU the property described in Schedule A annexed hereto and said property, together with all other property, real or personal, that may be added to the trust (such property and additions being hereinafter called principal), shall be held by Trustee, IN TRUST, upon the following terms. ,;' ): SECOND: During Settlor's lifetime, to pay to her the net income therefrom and so much of the principal as shall be requested by Settlor or as Trustee in its discretion from time to time thinks advisable for Settlor's support to maintain her in the standard of living to which Settlor was accustomed at creation of the trusL If Settlor is, in the opinion of Trustee, disabled, by reason of age, illness or any other cause, Trustee shall apply for Settlor's benefit as much of the net income and principal of this trust as Trustee may from time to time think advisable: for Settlor's support to maintain Settlor in the standard of living to which Settlor was accustomed at creation of the truSL I 1 .;~ ~j I ;j l1!IB.I!: Following Settlor's death, to pay to Settlor's son, DAVID HOLLAND, if he survives Settlor, the net income and so much of the principal as Trustee in its discretion from time to time thinks advisable for his support to maintain him in the standard of living to which he was accustomed at Settlor's death, taking into consideration to the .i ,;1 <j.~ .~ ;.~ :'1 tl ~ { .~ .~ \..,' I .. , , extent known to Trustee his other readily available aSsets and sources of income. If Settlor's son ii, in the opinion of Trustee, diaabled beyond his blindness, by reason of age, illness or any other cause, or if, in the sole discretion of Trustee, his blindness, under the c:ircumstances then exlsdng, has so impeded his capacity to function independently in his previous manner, Trustee shall apply for Settlor's son's benefit as much of the net income and principal of this trust as Trustee may from time to time think. advisable for Settlor's son's support to maintain him in the standard of living to which he was accustomed at Settlor's death. t:OURTII: IT SHOULD BB FURmER UNOBkSTooD THAT, after Settlor'. dea\h, Settlor Ihall have no objection ifTNstee should ulI and/or consume all of the principal and/or accumulated income for the health, maintenance, welfare and support of her son, David. flEW: ALSO, SETILOR wishes it to be clearly understood that the intent of this Trust, so far as it relates to ~er son, DAVID, is to suppl~nt and not to replace any gOvernment benefits that are now or may in the future be available to DA ViD. Specifically, available government benefits are to be used first to supply the basic, normal necessities of life with the Trustee then looking to the principal of the Trust only as a supplement to any such basic governmental support or subsidy. SIXlH: A. ALSO, SETILOR HEREBY CONFERS upon Trustee the power and authority to hire and meet with Consultants and other professionals concerning what might be best for Settlor's son's physicai and emotional well-being in terms of any special programs or the like that might be available to him or for him whether the same be operated by a governmental, a private for profit, or a private not for profit, entity or organization. . If in Trustee's sole discretion, any such programs are advisable for David's emotional or physical well-being, funds from the Trust may be used for entering or obtaining such programs. B. Trustee shall also have the power to hire and meet with consultants knowledgeable on the subject of the availability of funds or benefits from governmental or other sources on account of any disability of Settlor's son to advise 2 '; ;.p . \:.,) Trustee concerning the availability of such funds or benefits. Trustee shall be entitled to rely upon the advice and information obtained from such Advisor and shall not be liable for any act or omission on the pan of the Trustee attributable theteto. The reasonable costs of retaining legal and/or professional services shall be tint paid out of the Trust's income and then out of principal. SBVENTH: Upon the death of the Survivor of Settlor and Settlor's son, DAVID HOLLAND, Trustee shall then divide the then remaining principal and any income accumulated thereon and distribute it as follows: A. one-half (112) of any balance then remaining shall be distributed outright and absolutely to Settlor's daughter, SHARON SOWERS. B. one-half (112) of any balance then remaining shall be distributed to Settlor's granddaughter, STEPHANIE SOWERS. In the event she is a minor at the time of this distribution Settlor appoints SlEPHANIE'S mother, SHARON SOWERS, to act as Trustee of the funds she hereby receives. In the event SHARON SOWERS is unable to serve as Trustee of such funds, Settlor appoints PNC BANK. NATIONAL ASSOCIATION, to serve as such Trustee for the following purposes: I. The income from said Trust Estate, as well as so much of the principal as is needed according to the discretion of the Trustee, shall be used and expended for the support and maintenance, including medical, surgical and hospital care, and college education, or other such formal education, such as any internship, apprenticeship, residence, clerkship, or the like of my granddaughter. STEPHANIE SOWERS. The decision of my Trustee as to the completion of formal education by her shall be final. 2. The amount to be paid for the benefit of said child shall be determined from time to time by the need of said child, and the amounts and times of said payments shall be determined by such need. The said payments may be made by my said Trustee directly to said child, if, in the sole opinion of my Trustee, the said child is of such age and ability to 3 (,.) t1. ,~; handle properly the tunds SO paid to such child, or may be made by my said Trustee directly to the person baving the custody and care of the said cbild, or may be made by my said Trustee directly to any institution entitled to such payment by reason of services rendered or to be rendered to said child. 3. To pay tht: accumulated income and principal then remaining in Trustee's bands to the said child, when the child shall have attained the age of twenty-three (23) years. 4. 1 direct that the inten'lI of aU beneflcWlea In the Trust hereby created. whether in the principal or income thereof, shall be free from liability to attachment or other legal process issued at the instance of any creditor or assignee of such beneficiary, and I direct that no payment shall be made by way of anticipation of sums which may thereafter accrue to any beneficiary. 5. . . If the Trustee bas taken into the Trust Estate any mtl estate, and as Trustee considers it feasible to sell the same, I hereby authorize, empower and direct the said Trustee to sell at public or private sale or sales, and to convey any such real estate to the purchaser or purchasers thereof, and to give good and sufficient deed or deeds for the same. 6. In the event a corporate trustee is administering the trust and the funds available are so low as to make the expenses, costs, and fees unduly burdensome to the trust. the trust may be dissolved and the funds turned over to a guardian or to STEPHANIE, herself, if she has reached the age of eighteen (18) years as the case may be. C. In the event SHARON fails to survive Settlor or Settlor's son as the case may be, such share shall be distributed to STEPHANIB as per the conditions outlined above. In the event STEPHANIE fails to survive Settlor or Settlor's son as the case may be, such share shall be distributei to SHARON. In the event they both fail to surviYe Settlor or Settlor's son as the case may be, then all to 1RINITY 4 '.'---"'~- EV ANGEUCAL LUTIIERAN CHURCH OF MECHANICSBURG. EIGHTH: The principal and income of this trust shall be free from anticipation, assignment, pledge or obllgat!!"1 of Settlor and shall not be subject to any execution or attachment or to voluntary or involuntary alienation. NINTH: Trustee shall have the following powers in addition to those vested in it by law and by other provisions of this trust, applicable to all property, whether principal or income, exercisable without comt approval, and effective until actual dlllribudon of all property: A. To retain any or aU of the assets of this trust, real or personal, including stock of Trustee, without regard to any principle of diversification or risk. B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds, without restriction to 'investments authorized for Pennsylvania fiduciaries, as it deems proper, without regard to any principle of diversification or risk. C. 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, exchanges or leases, for such prices and upon such terms or conditions as it deems proper. D. To allocate receipts and expenses to principal or income or partly to each as Trustee from time to time thinks proper in its sole discretion. E. To hold property in the name of Settlor, or in his name without designation of any fiduciary capacity, or in the name of a nominee or unregistered. TENTH: Subject to the approval of Trustee, anyone may add property, real or personal, to the principal of this trust by deed, will or otherwise. F.1.FVEN1H: Trustee shall receive reasonable 5 . .. ....---.....-- w (, ) compensation at prevailing rates for ftduciaries as compensation for services rendered. Such payments shall be made from time to time during the period over which its services are perfonned. 1WELFI'H.: Settlor reserves to herself the right by an instrument in writing intended to take effect dming Settlor's lifetime signed by Settlor and delivered to Trustee to revoke or amend this agreement in whole or in part provided that the duties. powers and liabilities of Trustee shall not be substantially changed without its written consent THlRlEEN1H: The situs of this trust for administrative and accounting purposes sball be in the County of Cumberland and Commonwealth of Pennsylvania, and all questions pertaining to the constrUction or validity of the provisions of this instrument shall be governed by the laws of that Commonwealth. IN WITNESS WHEREOF, Settlor and Trustee have hereunto set their hands and seals the day and year first above written. Witness: (ltfub-4; E ~ 1li "" ~-~ ORMA HOLLAND, Settlor (SEAL) .t-W4 m.VM~- ~l1tJD ~~~ (SEAL) . if 0--- C B~ATIONAL ASSOCIATION, TRUSTEE 4242 CARLISLE PIKE P.O. BOX 308 CAMP Hll..L, PENNSYLVANIA 6 COMMONWEAL1H OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this 3t6. day of ~ ,A.D. 1995, personally appeared before me, a Notary Public in and for said County State, NORMA HOLLAND, Settlor, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within FUNDED REVOCABLE LIVING TRUST AGREEMENT, und acknowledged that she executed the same for the pwposes therein contained. IN WITNESS WHEREOF,I hereunto set my hand and official seal. COUNTY OF CUMBERLAND On this 3tu:l day of rn~ . A.D. 1995, personally appeared before me, a Notary Public in and for said Count}' and State, PNC BANK, NATIONAL ASSOCIATION, Trustee, known to me (or satisfactorily proven) to be the person whose name is subscribed to th~ within FUNDED REVOCABLE LIVING TRUST AGREEMENT, and acknowledged that he executed the same for the purposes therein contained. C1>~~ 0 ~ N Public NolariaI Seal DebaA. SmIIh, NolaryPlNo ~~=~ , lIl1I1&}'IvriIAsscdaIian 01 Nolarl8s COMMONWEALTIl OFPENNSYLV ANIA: : SS. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~C( a ~ Notary Public Notarial ~ . Deb'aA. SmIIh'.~ ~ HafllXlenTv.p., CUl,,,,,,,,a Colrly My Conmiss\OO expres J\Jy 8,1996 , ennsyJvaniaAsscQalion 01 Notaries 7 ~., ' ,. \