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HomeMy WebLinkAbout94-00151 ',", .,i . No. ~1 - 94 - 151 Estate of Mildred S. Gr~er , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW FEBRUARY 1B, . 19-.M.., in consideration of Ihe pelition on the reverse side hereof, satisfaclory proof having been presenled before me, IT IS DECREED that Ihe instrumenl(S) dated September 23 , 1988 described therein be admitted to pro bale and filed of record as Ihe lasl will of Mildred S. Greer and Lelters Testamentary arc hereby granted to PNC Bank, National Association FEES @ ...,~"..,[b,0iifJ1. MARY C. LEWIS . Probate, Letters, Elc. ......... Short Certi fiCales(3 ) . . . . . . . . . . R~n\lnciation ................ XU-pages JCP $ $ $ $ TOTAL _ $ ...... .m~.~~~Y. .1.~!. !.9.~~........ 23'i.00 9.00 Charles E. Shields, III ATTORNEY (Sup. Cl. 1.0. No.) Two West Main St, Mechanicsburg ADDRESS 18.00 26~:88 Filed 717-766-0209 PHONE (')(') \D 'o:r:l c: n- . ~) '1 .',," r., " r~.) c:'J C '- :,....J ., 'r' ". ;';,., > Mailed letters and order to ~nk on 2-18-94. Estare of Mildred S. Greer also known as _ PETITiON FOR PIWIJATE and GI~^NT Of LETTERS ~/- 9J.f - ISI No, To: Register of \~ills Jor lhe d Deceased, COllllly of um era n in Ihe Social Security No, 167-05-0350 ' COlllmonweahh of I'cnnsylvania The 'pelition of Ihe undersigned respeclfully represenls that: Your petitioner(s), who is/arc 18 ycars of agc or older Ullthe exeeul or in the last will of the above decedent, datcd September 23 and cOdicil(s) dated NONE nanted ,I!Il-L- -- Deeendent was domiciled at death in Cumberland Coullly, Pennsylvania, with h~r last family or principal residence at ~.l" Allen Township, Mechanicsburlt {Mal'" rclc~,.,m drl,.o/lfJI\tJIIl.'C\, l'.I!, rCl1unl'i:lliol1. rJc;lIh of C,\CI,.'lllor, Clc.1 (Iisl meel, number and lIlundpalhYI Deeendclll,lhen 89 yeurs of age, died January 29 , 19 94 at Cumberland County, Mechanicsburg . Except as follows, decedent did not marry, was nol divorced and did not have a child born or adopted after execution of the will offered for probale; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with eSlimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Persollal properly in COllllly Value of real estate ill Pennsylvania situated as follows: $ unestimated $ $ $ NONE WHEREFORE, petitioner(s) respectfully request(sl the probate of the last will and eodicil(.s) presented herewith and the grant of letters testamentary theron, UeSlame!llar); auministralloll c.I.a.; 3urnlnislralion d.b,n.c,l.a,) ~. PNC Bank, National Association 't; ~ (successor by merger with The First .. ~';' r;~ ",. c ",,0 c':: 0'- ~l 't;~ ;0 ;; c .. Vi Bank and Trust Company) Maria A. Tompkins, Trust 0 Mechanicsburlt Trust Office Post Office Box 308 Camp Hill, PA 17001-030B icer OATH OF PERSONAL ImPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } ss COUNTY OF CUMBERLAND The petitioner(s) a~ove.named swearls) or affirm(s) lhalthe slatemellls ill the foregoing petiti"n are frue and correct 10 the besl of the knowledge and belief of pelilioner(s) alld that as personal represen. tath'e(s) of the above decedenl petitioner!s) "ill "ell nd truly a~is ~ estate according to law. Sworn 10 ~r. affirmed i'l'W sub 'L'rill<'d11~~ n_' I "'"'~! .4 ~z.:T ~ before me th~ 11) ._ 'IJ1,01 ~ __ \,__ " 7J!;i; (f~~&h~~ I '";--_ ~ /4- /1/ !A'J t LEWIS RrRisrer ~ \ ,-- '~~< ~ :ll.. 13 , ~~~ i.:',.. Cl co Uj Ci ~L' .'- E (lia: F" Q:;:] a: "3u 0 z is I = on =i! :g i en, ~ to-. 9~~lii- UI:J w~ %~ ;;!1!'c1 (I),.:. ~i;I)a: . .W t=Zj ~ tIl Wz .<3 l:; U)a: z~ I ~g i?:~ ~ a:c N:J: C " % ~ w U :E ~ ~ 8 . . . J. If I ,Jrn sw:vived by grandchildren, I devise and bequeath to '!he First Bank and Trust O:.trpany of M3chanicsburg, PelUlSylvania, in tIUst nevertheless, an anDUIlt equal to sixty, (60%) percent of I1Tt residuary estate after the payrrent of debts, administration expenses, taxes and specific bequests. '!he Trustee shall divide such anDunt into that nurrber of equal shares as I shall have grandchildren sw:viving rre and shall set apart each share in a separate tIUst for such grandchild. Each separate tIUst shall be administered as provided in subsequent subparagraphs of this Paragraph 5. (A) thtil a grandson natriculates in an accredited college or university granting a bachelor's degree in arts or science, or in a technical school, the Trustee shall accunulate the ina::ne and add the sane to principal for reinvestJ1ent. l'/hen such event oc=s, the Trustee nay in the case of each grandson who so I1Btriculates at any tine and fran tine to tine distribute the whole or any part of the incx:ne or principal of the trust to, or expend the sane for the benefit of. said grandson, to provide for tuition and academically related expenses, as hereinafter defined in subparagraph (e), or nay aCCl.lIml1.ate the whole or any part of such incx:ne, all as the Trustee nay dete.nnine fran tine to tine. '!he Trustee shall pay all educational expenses directly rather than distributing such incc:Ire and principal to such grandsc:n or his parents for expenditure by them. (B) '!he tIUst shall t:enninate upon the earliest of (1) the graduati.on of all I1Tt said grandsons fran an accredited technical school, college or university, us the case nay be, (2) the death of all grandsons of (3) the att:.:inment of twenty-five (25) years of age by each. '!he Trustee shall distribute the trust estate thereof to the organizations and in the percentages specified in Paragraph 6 of this Will. -2-:- " , , (C) As used in this Paragraph 5, the telm "tuition and academically-relat.ed eJQ?enses" shall include the tuition charged by such technical school, oollege or. university, cbl:l1li.tory and board charges, academic fees and the oost of books, but shall exclude cash allowances to such grandson, travel expenses to and frOn schoo.l, rental. expenses for living off canpus, and rredical insurance premiums and all other such 8)Q?enses. It is Il\i expectation that my grandsc,ns' parents and my grandsons themselves will assist in neeting these excluded expenses. Ulder no cirClJ11Stanc:es shall the Trust.ee reinburse my grandsons or their parents for any such excluded expenses and, in the case of "tuition and ac:ademically-related expenses", shall honor only bills submitted by such technical school, oollege or uni.versity for such included expenses. 6. All the rest, residue anc1 remainder of my estate, real and personal and wherever situate, I give, devise and bequeath to the follCMing chari table organizations and in the shares specified: 1., '1Wenty-five (25%) per cent to SHRINER'S HCSPITAL FUR CRIPPlED CiIIDREN, to the Burn Uni.t to be selected by the PQtJ>..ntate of Syria Tenple, Pittsburgh, Pennsylvania, 2. Ten (10%) per cent to WES'mRN PENNSYLVANIA HEARl' JlSSOCIATICN, 3. 'lI.elt}>-fiw (25%) per cent to AMERICAN CAraR SOCIE."lY, INlDRPORAmoI 4. '1\.io and one-half (2 1/2%) per cent to BILLY GIWIlIM EV1INGE:LIC1\L ASSOCIl\T.rCN, currently of P.O. Box 179, ~lis, Minnesota. 5. '1\.io and one-half (2 1/2%) per cent to 'lliE FOt.lNDI>.TICN fOR OUUSTIJIN LIVING, currently of Pawling, New Yorlq 6. Five .(5%) per cent to ~ll.JLTIPIE SCLEJmIS SOCIETY INCORPORATED OF I-lESTEm PENNSYLVANIA; 7. Ten (10%) per cent to SOt1IliMJNS'mR PRESBY'mRIAN 0fIJJ0i, Washington lbad, Mt. Iebanon, Pennsylvania, 8. Ten (10%) per cent to 0iARI'IERS VALIEY ~ctl CD-1l'ER, }J' 9. Ten (10%) per cent te. WESTEllN PENNSYLVJ\NTA SCJiOCL fOR aLnm OIIIDRD-l. -3- In the event that at rrrI' death any of the fOl.-egoing beneficiaries shall no longer be in existence or be unable or unwilling to accept the gifts made herein for its benefit, the share to which such beneficiazy would OtheIWise be entitled shall be added to the share of the other beneficiaries in acoordance with the respective percentage of each. 7. I naninate, cc.nstitute and appoint '!HE FIRST BANK 1\ND TRUST o:lMPl\NY . OF MEClWlICSBURG, PENNSYLV1\NIA to be the Executor of this, rrrt Last Will and 'lestarrent. I direct that IITtExecutor shall not be required to file bond to secure the faithful perfonMnce of its duties in any jurisdiction. 8. In the administration and managarent of rrrI' estate and any trust or otherfiduciatY account created under this Will, IITt Fiduciaries shall have and may exercise (Subject to any other provision of this Will limiting or qualifying in any way and {lCMer, authority or discretion of rrrI' Fiduciaries) the following (noIerS, in addition to any pa.'ers given to such Fiduciaries by law and without the necessity of obtaining the order of any court; to retain property in the foon and character in which the sane shall be received, including the securities of any , Cbz:porate Fiduciary, without obligation to diversify the, sane and with- out ~iability for any decline in the value thereof; to invest and re- invest in any kind of property, real, personal or mi.xed, or undivided or part interests therein, all statutory and other limitations as to the investnent of trust funds, rA:M or hereafter enacted or in force, being hereby waived; to borrow IlOney and to pledge all or part of the assets of tho trust e~t.:1t:c to cecure such borrowing; to sell, pledge, exchange, nortgage or lease for any teon whatever any real or personal property; to grant options for any period and to exercise any option at any ~ held as part of the trust estate; to manage and operate all .real property, to release, partition, vacate or abancbn any BUch property and to make iJrprovements and repairs thereto or thereon; to carpranise claims, to join in or oppose the nerger, -4- consolidation, reorganization or readjusttrent of the financial structure of any finn or corporation in Which the trust estate may have an interest; to carry securities in the narre of a naninee or unregistered or in such fOIlll as will pass by delivery; to vote se=ities in person or by proxy, except that the shares of any OOrporate Fiduciary shall be voted only as directed by an adult beneficiary of inccr.e of the trust in I4U.ch the shares are held; to enploy attorneys, a=untants" invest:ITent counselors and other agents, to act without investigation upon their rec::amendations and to pay their coopensation and expenses out of the trust estate; to distribute, without the necessity of filing a:.judicial a=,unting or obtaining ju:ticial approval, the Whole or any part of the trust estate upon the receipt and release of the beneficiary entiUed to receive such distribution, in which event such Fiduciaries shall be relieved of all further liability with respect to the property 50 distributed with like effect as if such distribution had been made pursuant to an order of court; and to make any distribution or division of the trust. estate either in cash or in kind, or parUy in cash and parUy in kind, to allot different kinds of, or interests in, property to different shares, and to allot to different shares items of property which for federal ina::rte tax purposes may have different carryover bases, all as such Fiduciaries shall det.ennine to be equitable to effect such distribution or division. lis used in this Paragraph, references to the Securities of any O::lrporate Fiduciary shall be deerred to refer also to the securities of any corporation Which has control of, or is affiliated. with, such O::lrporate Fiduciary. Each and every power, authority and discretion given to or vested. in my Fiduciaries by t.he provisions of this will or by law, whatever may be the nature or extent thereof, shall be freely ~isable by such Fiduciaries at any tine and fran tiJ!e to tine in their sole and abSOlute discretion, as they alone shall detennine. Each exercise thereof shall oot be open to question in any manner whatsoever by, and shall be binding upon, each person having an interest in the trust ! , i i estate. t' -5- . COMMONWEALTH OF PENNSYLVANIA: SS. . COUNTY OF CUMBERLAND I, MILDRED S. GREER, Testatrix, 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: 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 the above Testatrix this day of , A.D. 1988. COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND SS. We, and , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw MILDRED S. GREER, Testatrix, sign and execute the instrument as her Last will: that MILDRED S. GREER executed it as her free and voluntary act for the purposes therein expressed: that each of us, in the hearing and sight of MILDRED S. GREER, Testatrix, signed the Will as witnesses: and . that to the best of our knowledge, the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed before me this of , A.D. 1988. day Notary Public 21 - 94 - 151 REGISTER OF WILLS OF ~u.ml3BeUH..J.b COUNTY OATH OF SUBSCRIBING WITNESS A-N6-ELIf S. UR.ltJl-I --- (each) a sUbscribing witness to the will. presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that .she iN ~ S present and saw InILDREJJ S.GRE8e the testat,..\( , sign thc same and that She. signed as a witness at the request of testa~ in ~ presence and (in the presence of each other) (in the presence of the other sUbscribing witness(es)). Sworn to or affirmed and subscribed before me this q d/ day of ~, .)j,~;M;)r:1L a11f; tJ... j~. lhv..1L--- I/-NGi:7.11 IJIU$ (Name) Jf'l~~ /f', -rr.'ndle. Rei. Me~~4n;esb,,'J P1!-11osr- (Address) Regi5:a N07mey =~i'k/3IY~ ~eoro~,\996 My~ 01 \alIOS ,~ REGISTER OF WILLS OF CLtm(3E'rW~N.b COUNTY OATH OF NON-SUBSCRIBING WITNESS (Name) (Addressl Cital'/t$ Eo S4,t;d.> 1lL ~ (each). a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that ~ IZN familiar with the signature of AlJI.I>/tEb S ~~ / . ~ testa!.lo4- of (one of the subscribing witnesses to) the c::wTII') presented herewith and codidl that ~ believes the signature on the will is in the handwriting of testaL!:.!iL. believes the signature of the will presented herewith and that ~ codicil , believes the signature on the will is in the handwriting of l'if"cI~4 S. (>1"et!r' to the best of knowledge and belief. Sworn to 01' affirmed and subscribed before ~ Z. ~~:iJ.. , me this 10TH. day of (Name). . . ~ L~BRUARY 1~/..)u"~AI4/".5'f, AltJrUIJCSbu./j J7I1I7~sr -m~ ( . M~ /!.J...VVOI//.Uf..lJ (Address) 0 MARY ~ LEWIS . Register (Name) (Address) :s GREER .' , / 1" CONTINUED: CASH 1110789. INCOME CASH INCOME TO 1/29/94 4,353.99 10.74 145,959.64 ' ~ CASH FOUND IN DECEDENT'S APARTMENT .07 PNC BANK, NATIONAL ASSOCIATION CHECKING ACCOUNT 05070094973 DATE OF DEATH BALANCE 1,050.07 INTEREST TO 1/29/94 0.80 1,050.87 REFUND OF CANCELLED MEDICAL INSURANCE 228.20 BRICKERS AUCTION PROCEEDS RE SALE OF PERSONAL PROPERTY 809.25 LESS COHHISSION 264.25 545.00 AT&T REFUND FOR RE'l1lRNING LEASED EQUIPMENT AND CLOSING ACCOUNT 9.92 CAPITAL BLUE CROSS REIMBURSEIIENT FOR PRESCRIPTION DRUGS 171.44 ' TOTAL INVENTORY 151,940.14 ============ " I \........ .~Y-1': Ill: 1 1.~'1) " , '" Do 20.110.. 1710 gr.llor Illln IIno 18, ent.. I"" d1l1erenc. on IIno 20, Thlo10 lh. TAX DUE. A. Enter the Int....st on the ballnce due on line 2OA. B, Entor Iht 'olal 01 lint 20 and lOA on IIno lOB, Thlolo Ih. BALANCE DUE. "-k. CheCk Payable ~or A-viatar of Hills. AgMnt . . IE lURE TO AN'WER ALL UESnONS ON REVERSE SIDE AND TO RECHECK MATH Unci" ,.,..111" 01 perjury, , d.el.t.lhll I hive tlC""U"' III r lit", Ine u lno .ecomp.nymg ~chpdu f'$ AI1t1 f,lMf'lIlpnh,.n to . It my .now & VI . . . .11' trut. COtfICt .n6 comptet. t dtd.,. '11..1 .11 n.1 '11'1. hu bf.,.n tl.J'lOf'~d .Ill' bu. mInh" vAlu" 1Wr-IAI1IIh"Jtl ('>f rtf'I,.r., Gth~r th.n lh, pt'tlonel r?ptl..nlltIW h INIItd on.II lnlorm.lion ell whlefl pt.p.r~ hit Iny tnowt..,O' /.1)/ .,15/9/' ADORFS~ DAlE / I e~"tl.!,nn, Ai &,y ;l(S' n1J.<h .r,o"r'"~I"'I) \.t" II, 1)1) \'1<.'(\ - 0 3ClS I!! ISla ~ if it li = j ! . r' fi3- B. y~. f'1-~ ;Lj -/9'/ --Lf INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) COUNTY CODE DtCr.OEHT'D cotfPJ.E1'J: ^DDaESa YEAR ,,/ /..l.' FOR DATES OF DEATH AFt'!;:. ,\2 '~'lI;n CHECK HER IF A SPOUSAL . .. . POVERTY CREDIT IS CLAIHE1t.[] FILE IUIIER m94-00151 cotn1OKMI:ALn 0' rEKNYIIYL\ll\Nl1\ DI:PAaTm:NT 0' IJ:Vl:NUE ...KI~i..t~~ll"'.'O'OI I DECEDeNT'S "I\nll~8T.'I~aT.ftND nlDDLE IHITI^LI GRE~R MILDRED S 311 ASBURY ORIYE MECIIAN I CSBURC, PA 17055 CUMBERLAND U 3, Romalnder ROlum (for dllol 01 dealh prio, 10 12,13-82) o 5, F"d,,"1 Eltlto TI. Relum Roqulred 167-05-0350 I. orIglnl' Rllum 2/11/04 COUltv o 4, Umlled Ellllo o 4a, Future Inlerest Compromise (10' dltoo 01 clellh 1ft.. 12.12.112) iii 8. Dececlont Dlod Te.II'o iii 7, Oocodonl Mllnlllned . Uvlng Tru.l (Allloh copy 01 Will) (Alllch copy 01 Tru.') ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SMOULD BE DIRECTED TOI Nl\ftE OOMPLETE "^ILINO ADDRCDD .Jl. B, Tolal Number 01 Solo Oepo.1I Bo.oo HARIA A TOMPKINS TRUST OFFICER TJ:l%tJl'OllJl: Jn7ttln PNC BANK, N.A. MECHANICSBURG PO BOX 30B CAMP HtLL, PA 17001 ( 717) 691-4044 I II! I, RII' Ellllo (Schodulo A) ( I) 2. 11_ Ind Bondi (5_0 B) ( 2) 3, C1o..ly Neld SloclcIPlrlne..htp Inle'OII (Schodulo C) ( 3) 4, Mortglgeo Ind Not.. Recolvlblo (Schedulo 0) ( 4) 5. Cllh, Bank o.pollIl & Mlscellanlous Personal Property( 6) (S_oE) S. JoInlty owned Properly (Schedule FI 7, T.._ (Schedulo 0) (Schoduto Ll 8,. To'a. 0.... A..olo (Iolllllneo 1'7) ( B) 23,182.25 3,354.30 (II) (12) (13) (14) 72 .557 .16 K.06 I:: 3.975.00 )(,15 -= (17) Interesl (18) OVERPAYMENT. (I D) 4.116.00 80 . 706. 12 71.234.02 _ ( 6) (7) 151,940.14 .. Funeral Expen"', Admfnlstratlve Cosls, Miscellaneous EJlpM1s0l (SchoduIl H) 10. Doblto, Mortglga UlbllItIOI, U..,. (SchedUo I) 1l..TolI' _om (tolalllnt. g, 10) 12. Hol v."... 01 E.la'o pine B m111U1 IIno II) ( 9) (10) 26,536.55 125.403.59 46,871.43 76.532.16 13, Chari'ablo Ind Oovlmmonlll Boqueoto (Schedul. J) 14. He' VtIuo S""acllo Ta. (line 12 m1nuolino 13) IS, _ 01 Unt 14 I,,"bl" II B% role (IncIudo VII... from Schodule K or Schedulo 101,) IS, _ 01 Ant 14 la.obIo .t 15% rile ('- vll..e from Sohldull K or S_o M,) 17, PrtndPI. ,". duo (Add ,". !tom IIno 15 ond!tom IIno 18,) IS, CredlI. S"",,"I Poverty C,ellt Prio, Plymonto OI.COll1I + 3,910.00 + 206.00_ ID.llllnt III. grollor than IInl 17, ant.. Iho IIf1oronce on line IB, Thlolo Iho (15) 4.353.43 (tB) 596.25 4.949.68 (Ill(~ 1\('11' If you :11f' Ic'q\lwAtlnq.1 'PiurH.l (Ii YUIll b\l'C'rp::lyml'nl, (20) 833.68 (lOA) (208) AU ~R r DATE flr.', 1~10 EX. 12~871 CotmoHtq:I\LTIf 01' 'CHNIIYLYI\NtA . JNlta:aJTI\NCt'T^X J.E'TOaH ' RESIDENT DECEDENT SCHEDULE G TRANSFERS ESTATE OF MILDnED S GREER I FILE NlHlER , . PAGE PI...I prlntar'Type 1110789 OIJ911_00 151 THIS SCHEDULE MUST BE COMPLETED AND FILED IF WE ANSWEr. TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SUEET IS YES. ITEM DESCRIPTION OF PROPER~i EXCLUSION TOUL VALUE "'j!,'u. ci'F'~E'c"EDE'll'r"fs tUIIfR fN:lurII~., tflI tr-,-.lhIlr,ol.tl...,lIato ~t, doItolO' tr_flll", OF ASSET INT. INTEREST . M I SCE"U ANfOUS FOR INFORMATtON PURPOSES ONLV . MtLDREO CREER CREATED A REVOCABL! DEED OF TRUST OAT ED 3/10/92 Wt HI THE FIRST 8ANK ANO TRUST CO. N.K.~. PNC BANK, N.A. fUE TRUST TERMINA'~S WITH TltE DEATlI OF MILORED CREER I NO TltE ASSETS ARE DISTRIBUTABLE TO SETTLOR'S ESTATE. TltESE ASSETS ItAVE BEEN REPORTED ON SCltEDULE 8 (# 1 ANO 2) AND SCHEDULE E (#6-13,15) I . . .. . . TOTAllAlso lI!nl..r on Un! 7, Rec.pllulaUonl $.00 11' nll)'lt SrAtlO IS n"Nl..'l in'~11 Mdllinnat sh-ph fir 0;."",," 1.11.' SCnEDULE "II" , PAGE 4 MISCELLANEOUS EXPENSES J .. ~i ESTATE OF MtLORED S GREER j J.I 1110789 riLE NIJMtlt.R "'9"-00151 3/11/9'1 CUM8ERLANO LAW JOURNAL LEGAL ADVERTISING 40.00 2 3/11/94 REGISTER OF WILLS , 3 SIIORT CERTIFICATES 9.00 3 3/11/94 CIIARLES E. Sill ELDS, III ESQU I nE REIMBURSE FOR PROBATE COSTS AND 3 SHORT CERTIFICATES 267,00 4 3/14/94 CHUCK BRICKER AUCTIONEER APPRAISAL OF PERSONAL AND 1I0USEIIOLO EFFECTS 20,00, 5 3/16194 MUMMA'S JEWELRY STORE APPRAISAL OF .JEWELRY 35.00 6 3/29194 NOTARY FEE 2,00 7 "/22/94 JENN I FER DORN REIMBURSE FOR PAYMENT OF SIIIPPING CIIARGES 13.95 8 4/26/94 REGISTER OF WILLS SIIORT CERTlFIC~TE 3,00 9 1f/27/94 TlfE SENTI NEL LEGAL LEGAL AOVERTISING 68.84 10 6/07/94 WILDEMAN & OBROCK FEE FOR PREPARATION OF 1993 INDIVIDlIAL TAX RETURNS 195.00 11 10/01/94 REGISTER or WILLS FILE INVENTORY, OEBrs & DEDlICTIONS 25,00 12 10/04/94 RESERVE FOR ADDITIONAL AOMINISTRATION COSTS 300.00 TOTAL MISCELLANEOUS EXPENSES 978.79 UV. t!lU. J:ll. -'2-811 cOrmo~LT. or ~1:""IYLV"NItt.. . INW~.IT^MCE ftt.1 kETURN IU:IUDr.NT DtCJ:DtHT ' SCHEDULE J BENEFICIARIES E~TATE OF MtLDRED S GREER 1110789 ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY A. r.K.bl. aequ..tSt CHR I STOPHER STEP liEN MORALES 2700 NW, 49TH STREET OKLAHOMA CITV, OK 73112 30.00% OF RESIDUE 2 JONATHAN DAVtO MORALES 2700 NW, 49TH STREET OKLAHOMA CITV, OK 73112 30.00% OF REStDUE 3 MRS MARTIE FULMER 14D GREEN RIDGE ROAD CARLISLE, PA 17013 PERSONAL AND HOUSEHOLO EFFECTS PER PARAGRAPIl 4 ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY B. Choritobl. end Governoont.l Bequo.t. SEE ATTACIlEO I TEHIZATlON FILE NUMBER ~I "'94-00151 RELATIONSHIP GRANDSON GRANDSON FRtEND (If mOt. 'pIC. is MMpd, In'l''rt adtJttlonl'l1 sh~ls nf Mm'" ~l~'" TClTAL CHARITABlE AND GOVERNMENTAL BEQUESTS (AI.o "",.. M ''"' I! ",,'~'u"''',"1 PAGE AMOUNT OR SHARE OF ESTATE 36,278,.58 36,278,5,9 3,975.0D $76,532.16 AMOUNT OR SHARE OF ESTATE . $48.871.43 $48 871.45 SUPPLEMENTARY INFORMATION TO SCHEDULE "JIl --Informational for tho reviewer The percentagGs shown below are recalculated and readjusted percentagee ba.ed on an initial di.tribution of 60' of the tctal reBidue into a trust for the benefit of the grandchildren, the remaining 40t i. thus currently being distributed to the charitie.. Shriner'S Hospital for crippled Children cincinnati Burn Center a5t of 40' .. 10' We.eern penneylan1a Heart Assoo 10' g!: 40' .. 4t American Cancer sooiety, Inc 25t of 40' .. 10' Foundation fOr Christian Living 2." of 40'- H MUltiple Sclerosis Society, Inc. of Weetern Pennsylvania 5' cf 40' .. 2' Soutbminster pre.byterian Church 10' of 40' .. n Chartiers community Center Mental Healthl lOt of 40' .. Mental Retardation Center, Inc. 4' Western pennSYlvania school for Blind Children 10' of 40' .. n Billy Graham EVangelical Assoo iI.5' of 40'= it REV,I<647U+ ffl:Sbl ',~ COMMONWEALTH Of PENNSYlVANIA INHERtTANCE TAX RETURN REStOEN' OECEDENT I I. Estate of INHERITANCE TAX SCHEDULE M FUTURE INTEREST COMPROMISE fiLE NUMBER Greer. Mildred (loll Nom'l (Firat Nom'l IMiddl. Initial) This schedule Is appropriate onlv for Estates of d.cedents dvlng oller O.c.mb.r 12, 1982. Thi. sch.dul. i. to b. u..d for 011 fulure inleresl. where th. rot. of tax which will b. applicable when the future interest ...eltl in pOllession and enjoyment cannot be established with certainty. II. Beneflciari.s NAME SEX OF RELATIONSHIP 1M) Mol. BENEFICIARV (FI F.mol. 1. Christo her Morales Grandson M 2. Jonathan Morales Grandson (M) 3. 4. 5. III. ElIplanatlon of Compromise OH... DATE OF BIRTH AGE ON DATE OF DECEDENT'S DEATH 5/15/79 12/27/80 SEE ATTACHMENT I V . Summary of Comproml.e OHe.. 1. Value of Future Inl.re.t: , , , . , , . , , , . . . , , , , . , , , , , , . , . , , , . , . , , , , , . . . . . . S---'z2. 55 7.16 , 0 2. Amounl of Lin. 1 Ex.mpt from Tax. . . . , . , , . , , , , , , . , , , . , . , , . . , , , , , . , . ,5 (01... .nter an Line 13(, Recapitulation) 72 557 16 3. Amount of Lin. 1 Taxa I. at 6% Rat. . . , . . . . , , , , , ' . , . , , , . . , , . , , , , . . . . .5_. . (alIa .nt.r an Lin. 15(, Tax Ca~putatjon) 0 4. Amount of Lin. 1 Taxa I. at 15% Ral. , , , , . . , , , , , , , , , , , . , , , , , , , , , , , , . ,5 (olIO enter an Lin. 16, Tax Compulation) (If more Ipaco il n..d.d, aoach additional 8Y, x II" ,h,,") ~ '. \" ' 5. '." -';'1 ..... If I am sw:vived by grandchildJ:en, I devise and bequeath to 'lbe First Bank and Trust O::1tpany of Mechan1csburg, PeMSylvan1a. in trust nevertht!less, an anount equal to sixty (60\) percent of my residuary estate after the payrrent of debts, administration expenses, taxes and specific bequests. ~h" Trustee shall divide such arrcunt into that nl.llber of equal shares as I shall have grandchildJ:en sw:vi ving ne and shall set apart each share in a separate trust for such grandchild" Each separate trust shall be administered as provided in subsequent subparagraphs of this Paragraph 5. (A) Ultil a grandson netriculates in an accredited lXlllege or university granting a bachelor's deqree in arts or science, or in a technical school, the Trustee shall '.,;., ; '. l~ rf ~~I . il,; ".1 JI\j il.. ,.,. ;... I aCCUlUl.ate the incare and add the sane to principal for reinvestmmt. Nhen such event occurs, the Trustee may in the case of each grandson who so natriculates at arrf tine and fran tine to tine distribute the wole or any part of the inccne or principal of the trust to. or expend the sarre for the benefit of. said grandson, to provide for tuition and academically related expenses, as hereinafter defined in sul:paragraph (e), 0;: may aCCUlUl.ate the whole or any part of such ineare, all as the Trustee may detetmi.ne .... f I'i I. ~ ! : . . fran tine to tine. 'lbe Trustee shall pay all educational expenses directly rather than distributinq such l.noare and principal to such grandscon or his parents for expenditure , ~ , .~ .., by them. (8) 'lbe trust shall terminate upon the earliest of (1) the graduation of all my said grandsons fran an accredited technical school, lXlllege or uniwrsilY, .u the ~ ney be, (2) the death of all grandsons of (3) \:he nttdment of twenty-five (25) years of age by each, '!he Trustee r.rall distribute the trust estate thereof to the organizations and in the percentages specified in paragraph 6 of this ~Iill. -2- (C) AII,IISfId in this paragrarn 5, the t.Imn "tuit:ion d ac:ademical:ly-relat.ed e>qll!nBes" shall include the tuition c:l1aJ:ged by such technical school, college or uni versi ty , doxndtory and board charges, academic fees and the cost of bcoks, but shaH exclude cash alla.lanoes to such grandson, travel expenses to and Eran school, mntaJ. elCpellSes for living off c:anpI.l9, and rredi.cal insuranos premiUll6 and all other such expenses. It is nw expect-ationthat my grandscons t paxenta and nw graMsons thCl1l!lelVes will assist in neeting these excluded expenses.' Under no circ\ll8\:ancles shall the Trust.ee minburJe nw grandsons or their plrent.E for any such exclOOed expenses and, in the case of "tuition and ac:ademically-related expenses", shall honer ally bills submitted by such technical school, college or uni.versity for such included expenses. ,,' '" '..;, .~' , ii, tL I" . ""/ " ;1.' .., ~i 6, All the mst, msidue and remrlnder of my estate, mal and personal and whexever situate, I give, devise and bequeath to the following chari table organizations and in the shares specified I 1. 'l\olenty-five (25') per oent to SHRINER'S HOOPITAL ~ CRIPPlED OIIID~, to the Bw:n. U1it to be selected ~. the Potentate of Syria 'n!nple, Pitt:sburl#l, Pennsylvania, 2, 'Ien (10') per oent to IifS'lEm P1H;s<iLV/\NIA IIEl'iRr A9SCCIATICN; '"'" , " i , i \" J. 'l\olen~-five (25') per oent to l\MEIUCl\N CAtU:R SOCIET'i, INO:lIlPOllllreD , 4. 'l'No and one-half (2 1/2\) par cent: to BILLY GlWW\ EV1\NI:ELIOIL ASSOCIATICN, cun:ent:J.y of P.O. Box 779, Minneapolis, Minnesota. 'l'No and one-half (2 1/2\) per oent to 'l1IE m.tlDI\TICN roR OIRISTI.AN LIVING, cun:ent:J.y of Pawling, llew Yor.lq Five ,(5\' per cent to .IILTlPU: SCEJmIS SOCI.F:lY JNa)RJ?()RI\'l1ID OF WES'IERl PDlNSYLVlINIA, 'Ien (10\) per cent to soomMlNS'IER PI1fSBY'1'EIW\N 0ll.l00i, Washington lbad, Ht. Leb5non, Pennsylvania, . B. Ten (10\' per cent to 0IARl'IERl VAUEi RE'1'J\IlDo\TIQI CENmR, 9, Ten (10\) per cent tc. WESTERN PENNS'iLV1\N]'A SCHOCL fUR BLIlID aIIID~. , I \ t. .. .,. :,. ;,~ , , ': , , ',I j :1 " ! " ; t , ,. -J- ,'j' ,~ ~ I i /1 I . . , In the event that at my death any of the fOl"e';lOing beneficiaries shall no longer be in existence or be unable or W1Willing to accept the gifts made herein for its benefit, the share to which such beneficiary would otheIWise be entitled shall be added to the share of the other 1:li; beneficiaries in acrordance with the respective percentage of each. 7. 1 nc:minate, <x,nstitute and appoint 'llIE FIIlST BlINK J\ND TRlET a:tlPJ\N'i OF folEOWUCSBUOO, PmNS'iLVIINIA to be the Executor of this, my Iast \~il1 and TeSt:arrent. I direct that my Executor shall not be required to file bard to secure the faithful performance of its duties in any jurisdiction. I~', . I,.... . ~"l. I 8. In the administration and managenent of my estate and any trust or other fidoo~ account created under this Nill, my Fiduciaries shall have am may exercise (subject to any other provision of this Will limiting or qualifying in any way and power, authority or discmt:i.on of my Fidooiaries) the follcwing powers, in addition to any pcJIft!rs given to such Fiduciaries by law and. without the necessity of obtaining the order of any court: to z:etain property in the form 20Ild dlaract.er in which the sane shall be received, including the securities of any Qlrporate Fiduc~, without obligatioo to diversify thE. Sam! am with- out liability for any decline in the value thereof: to invest and re- invest in any kind of property, real, personal or miJ<ed, or undividod or part interests therein, all statutory and other liml. tations as to the invesl:1lent of trust funds, ra.I or hereafter enacted or in force, " .(to' ~" . "i !1il" t!:;'; ,l~ ' .,' . being heJ:eby waived 1 to borrow Il'DI1l!Y and to pledge all or part of the assets of the trust estate to cecure such borrowing I to sell, pledge, exx:;hange, IlC1'tgage or lease for any term whatever any real or personal property: to grant options for any period am to exercise any ~tion at any t:ine held as part of the trust estatel to lMIlSge and operate all real property, to release, partition, vacate or aband:m art!. such property and ~.o make iltproverents and repairs thereto .1 . .~, ';1 or thereon: to COlt'ranise claim;. to join in or oppose the nerger, I: , , .' I ,~. -4- -1 , 'c:cnsoliclation, reorganization or readjusbmnt of the financial struc:tu<e of any fim or corporation in which the trust estate nay have an interest, to can:y securities in the narre of a nc:mi.nee or l.lIU:'l!9istered or in such fom as will pass by delivery, to vote securities in person or by proxy, except that the shares of any Corporate Fiduciary shall be voted only as directed by an adult beneficiary of in""", of the trust in ..ru.ch the shares are held; to enploy attorneys, a=unt:antl!, investnent counselors and other agents, to act without investigation upon their recamendatiOll9 and to pay their coopensation and expenses out of the trust estate; to distribute, without the necessity of filing a..judicial acocoUllting or obtaining jullcial approval, the 1o'hole or any part of the trust estate upon the receipt and xelease of the beneficiary entitled to receive such distribution, in which event such Fiduciaries shall be relieved of all further liability with respect to the property so distributed with liJ<e effect as if such distribution had been I1'ade pursuant to an order of courtl and to make 8Irf distribution or division of the .trust. estate either in cash or in kind, or partly in cash and partly in kinl., to allot different kinds of, or inl:el:e9ts in, property to different shares, ard to allo t to different shares items of property which for federal :inoa1e tax pur'P)SCs l1'ay have different carryover bases, all as such Fiduciaries shall detecnine to be equi. table to effect such distributiCXI or division. lis used in this Paragraph, xeferences to the l!eCUrities of any Corporate Fiduciary shall be deened to refer also to the securities of 8Irf corporation loAlich has control of, or is affiliated with, such Corporate Fiduciary. rach BOO every power, authority and discxetion given to or vested in lltJ Fiduciaries by t.he provisions of this will or by law, whateller may be the natw:e or extent thereof, shall be freely exercisable by such Fiduciaries at any tine ard f%OlI tiJ"e to t:.lne in their sole ard absolute discretion, as they alone shall detemU.ne. rach elmCise thereof shall rot be open to questioo in any Il\1I1JIer IoAlatsoever by, BOO shall be bWing upon, each person having an interest in th~ trust I i I ~. '.. i ,. estate. -5- Ii: ;r.., ., i I i' " i !' ...j I ,.".. .,'~' , 1 , . , . , , , 9, , "Death 'l'axI!s" shall nean all federal estate taxes and all local, stat:a and foreign estate, inheritance, transfer, legacy, succession and similar taxes which by reason of my death lMY be property i.nt>osed upon, applicable to, or payable wi l:h respect to tmj property or interest in property which ...... may be included as part of my estate for the purposes of such taxes, or any one or ncre of them, and inclu:Unq any property that may rot be a part of my estate for adJninist.ration purposes, and tmj interest and penalties thereon. I direct that all Death Taxes shall be paid fIall !:he property passinq urder Paragra(Xl 5 of this Will. IN 7:'.M. day of , I have hereunto set my hand and seal this , A,O. 1988. - ' ' ! A.' /;~~dt./I /of~b""/ MIID~ s, GREER (SEAL) ~" Signed, sealed, published and declared by the abave-narned MIIDRm S. GREER, as and for her last Will and Test:anent, in the presence of us, who, at her request and in her presence, ~!tlJthe pres~'7'. other, have hereunto set our hand and seals this ~ day Of.....FIIl>>f/.... ,A,O. 1988. (2uffw ~ ) J;v.J___ -6- . , , t i . ~i:: ' ., , .'1 ,i' ~!' ;, ',' , ,j ';f": J;.,. . :f;. . " 1".. i, ,,' "f". " , ~: ""'. . ' i: , , APPRAISAL MfUMM~S '~e4ll1'o!:tt9 .Jf:o'te (}' 34 WEST MA IN STREET I,1ECHANICSBURG. PA. 17055 Phon.: 766.9422 APPRAISAL CLARITY DEFINITION I PI INTERNALLY FLAWLESS. No nfttural inclusions seen by an expert eye under 10 power "Rnificfttion, V V S; VERY, VERY, SLIr.HTLY INr.LUnEn. Only an exrert's eye could locate lncluslona under 10 rower maAnlfication. V S: VERY SLIGHT INCLUSrONS. Even a trained eye would need mftRnification to locate nltural inclusions, S I; SLIr.IlTLY INcr,UDEn. nlamond Ilrrellrs clean when seen face up. I: INCLUDED. Moderate in quality. A P: PRO~mIONAL QUA1.ITY. 000000 If \'\'ll VN ~I AP 00 0 0 0 C? 1---..1 I I If: V\'S: \'li; NI: I: AI': CARAT;;" tlEIr.IlT The sizl of a diamond is ~easured in carats, One carllt is divided into I~ Wpoint.~ so that.a disaond of 7S points wei~hs ,75 carftts, Althou"h size is the most lntl,ral factor in determlnln<< R diaMond's value, biR.er Is not necessllrlly better, The cut, cOlor,and clarity ftlsn ~ust be considered in ultimately determlnin, the value of a diamond, 0 C".:&r.IIS I\lflll!il - 0 I .. Ilk) .\/4 .. ,~ 1/2 .. ~1I 0 1/.\ .. .\.1 I/~ .. 2~ 0 0 Hllt1HA'S GEHOLOGICAL LABORATORY INSURANCE APPRAISAL "AVERAGE APPROXIHATE RETAIL VALUE" PROCEDURII FOR EXAHINATION AND APPRAIS~.L . , . The fOllowing apPl'aiealllas performed by industry recognized eXPGrts ,using the lateElt "state of the Sl't" methode and precision laboratory eqUip"lent, We certify that the Jeweh-y describGd within has been Malyzo!:d and graded by MUMHA'S JEWELERS in accol'dancc with the prescribed grading standards of the "American Gemological Laboratories" fOI' colored I'.ltonee and the "Gemological InEltitute of America" for diamonds. The utmost care and precautirJn has been taken to present an horleet and unbiased report on the quality and value of this merchandise, Jellelry conetructed solely of, or in combination with precioue metale i.e. platinum, palladium, yelloll or IIhite gold and/or silver is tested, analyscs and described for its type and content of such ffietal. When it can be det~rmined, the type of conl'.ltruction lIill be describcd, and the evaluation will be determirled by the weight of the itetll, formulated aCcording to acceptable industry procedures for Similarly constructed merch.!lndiee based on current precious metal prices on the date this appraisal lias performed. U::lesl3 othel'lIiee etated, all gemstones are graded and e:va!uated in their mountingll and only to the extent that the mounting formulated by measurements and are estimateEl only, Keen determination of color, clarity and proportions may bepl'evented by certain types of m')untingE:. Small fancy and round full and Single cut, baguette and carre diamonds (melee) are described according to their apprOXimate weights and average quality grado!s (Gemological Institute: of America (GIA) grading scale) from Curl'ent market prices from source SUPPliers and informatioll Pl'OV ided by Rappaport Diamond Report and Diamond Market Monitor, Major diamonds are grade:d with the use of pregraded permanent m~~ter di3mond color comparieon stones and the pre~crib~d grading nom~nclature of the GemOlogical InGt1tut~ of America and evaluated from data collected from actual tran~actione, average ~ash price~ dealer to Jo!lIeler, and information provided by th~ Rappaport Diamond Report and Diamond Market Monitor, Colored gemE:tonea are graded with the use of the American Gemological Laboratories (AGL) ColorScan and\or the Gemological Institute of Amcrica'~ ColorHaeter, Evaluations of colored gem~tonc8 are formulated in conjunction .. . "-..,- with weight,,'shape, variety and average market prices from source S.UP1:>liers and Precious Gem Market Monitor. Prices for a r..nge of sizes and quality combinations are regularly checked and updated through source suppliers. Since great variations of supply and demand of various precious gems occur periodically and disruPt the orderly market, sharp variations in dealer costs are likely to exist" It is our fervent endeavor to ascertain current l'eplacer.,ent prices from those manufacturers who trademark their creations. Where that information cannot be obtained, every effort is made to establish a fair and accurate replacement value of similar merchandise. UnlGss otherwise stated, all colored l'ellort have probably been subjected to a undetectable color enh~ncement process. a.ro based on these univerBally pl'acticed by the gem and Jewelry trade. Sin~~e retail marllups z'ange fl'om leI to 100 percent or more over cost, it is difficult to establish a normal retail price. However, the range of price used (avel'age approximate I'etail value) attempts to reflect an average of a broad range of retail dealers and mel'chants offel'ing similaz' jewelry to consumers in the closest geographic mat'!(et to the original appraisal. Markup is applied to the actual dealel', cutter, or manufacture's selling price of a similar or exact duplicate piece of Jewelry or unmounted gem. stones listed on this stable and possibly Prevailing market values and accepted processes I hereby certify that I have no interest present of contemplated in the pl'operties i that my employment in making this appraisal it!: in no manner contingent upon the amount of valuation i that accol'ding to the best of my knOWledge and belief, all statements and informa tion in the report are true and corz'ect and no important fact has been withheld or overlooked; and that this apPI'aisal has been made in conformity wUh standards and practices normally applied in connection with appraisals of gems and jewelt'y. John White P.G., B.A., Professional Gemologist., Membez' British Gemmological Association 33 WEST MAIN STREET * MECHANICSBURG. PA 17055* (717) 766-9422 .' . APPRAISAL '~--;.">~-<:. '::--':'~':';~=,'--""'-'~~ 'r'\'r- ."- .' ..' . I, _..... '" .",' ,', Personal Proper:t'y Qf JvJ /t..."/#-cd (;.icc (2 C "jt/1TE , , f, . Appraised by Chuck E. Bricker AU094.L Date 3 '- '-(-- '1 '-f ITEM VALUE ITEM VALUE C_6l,,112. C#csi r:;{) C.;; () R../ c- # l7Jt- ./-/-J/-IP ?\ 'I '.J c.' CbLOfl, TV 76;t:) . .L/ CUtV/lrl,5 ~1</;lIt:S !2.0.d' A F 52~IA)/ , J)- ~i, PI Pt RACK ,.5; e.: ~ PIC/S 2tJ.r.n .' F/lBLe tA-11P 5. t~ . . -.lI'Jc)./s R L.4c~ ()AlVx fl../Ai.5 16 t'~ ..h/..Ac; ",-"- If RIN.') 3(" (:L' . ClML, ML/4c.. SIWf R.h-.', 6_/"l! LL ;":,tt lAs1fR./J ~/~ 8.i1ACttfT jJl C~ , . .7 t])l,/ API R.Ns/) L :.:t! .2..1ul.: 1:"-- fIJI., j, t:' /:J,tt J. -'.JJ.A (;'. .1:' " I -",(,0') .-&U/J'14 -l- S - !t- 'i'1 . . . I . . . . ,. , .. . , , ' , . ., ; .~~~ ",ifi ."':\'-'1 ,.}, 'i':~m ('1'* ,,;\(1,[ ~r:.Al: :( .'.}~ "". ii'.:"l .............. Mellon Bank Mr \Ion Bank N ,A, Mellon Bank Center t'ittsburgh, PA 15258.0001 March 7, 1994 Jenr. !fer L, DOI'n PO Box 308 Camp Hill, PA 17001 Dear Ms Dorn: He were SQrry to l~arn of the d~ath of Mildred S. Greer, and wi sh to pxtend oor sympathl es to her famlly. Mlldred WilS rOCI!lvlng a I1I\lnl:h1y pension benefit of $199.7l ,I month from thl! Melle)n fl~nl<. RetIrement Plan, the January 1994 payment was th~ last payment due to he.'. Please \'ul,ul'n the Ilens Ion payment's For February and ~"irch 1994 In the amount or $l99,7l each. The chp.t:k. should be malled to One r~e lion BanI<. Centp.I', Room 70S, PI ttsburgh, PA 15258..000lto the attentIon of Marcia Brcl.ndtnel', There Is no other benefit dll~ the Estate of Mlldr~d. she was collecting a sUI'vlvo,' benefit from her hu~band Charles. If you have any questions, please Feel Free to contact me at 234-2426. Sincerely, ~~ Mitl'c I a Brandtner Pensllln SpecIalist RECEIVED pMr, RANK MAR 1 1 ES4 MECHANICSBURG OFflCE .' . .,...--,.... ,( .. " . , . . . 'I'IIE f1RS'U3Ml!Lh!i)).-:nWS'r_ GUI-!I'MY. Qr-1W~NICSBURG. PENNSYLYAUlA TRUST ..^G~EEHEN'l' This 'rRUST 1s established between Tht< First Bank and Trust compap~, Hechanicsburg. P^ AI'< Trust.eE' And the undet'signed as Settlor. 'rhe Sett I or. herehy url!lnta !Inri convE'YfI to the Trustee all right, title and interest in the cash amount indicated below and to any other assets or liabilities set forth on Schedule "A", which may be attached to And mArl'!! pArt of this Agreement, IN TRUST, NEVERTHELESS, to hold and manaqe in accordance with the term. lInd provisions set forth herinbelow: In managing theRe Rnri any other A!!Osets subsequently transferred to this TRUST, the Trustee is charged with the following duties: k'!!pp the Assets SAfely: use the care and attention which a reasonable prudent man would devote to the management of his own financial affairs considering the economic conditions of the t,\me: Rrlvi..e the Sett.,lor monthly of the past month's transactions And the valuation of assets held at month end, and annually of any npceflflAry \ nformAtion for the preparation of the Settlor's tax returns: transfer the net i..,come each month to the principal of the TRUST [or reinvestment, tu or for the use of the Settlor, to the spttlor'fl r:hE'r.klng Ar....olmt as indicated below. In addition to those powers granted by law, the Trustee mPlY exercise the following pow"rs in, ~rrler to perform the above duties: receive procep.rlfl from th.. flAI", maturity, call or conversion of 'l'RUST assets: invest in and hllY or sell assets (inClUding real or pers"nA 1 pror",rty, mutulIl funds, common investment funds, ob1 igAtlonfl, deposit accounts with The First Bank and Trust company of Hechanicsburg, PA and stock of its affiliato PNC Financial Corp) suh lE'ct to the Settlor's guidelines indicated , , .' I , . " . ,-.. . . . . . III belowl borrow mon<!y At rElAAonalJle rates and pJ"!rlqe TRUST assets all collateral should it be prudent to do so: pay any necessary expenses, includlnq r""'lOnAhle 'rruBtee'F; compp.nsation; allocate trans!lctlons between income and principal as the Trustee deems best; and handle routln", mAl:b'rR accordl.ng to the Trustee's best judgement, includ,lng hilt not limited to mAking timely exchange of temporary issues for permanent, executing proxies or voting shares, buying or seiling frActional Ahares, and exercising holding or selling warrants representing rights received in corporate recapitalizations or reorganizations. The Settlor may alter or amend this TRUST in any way provided that such change does not result in making the TRUST irrevocable or creating dispositive provisions to take effect at or after the Settlor's death. The Settlor may add to or withdraw from the TRUST'S income or principal at any time, subject only to providing. reasonable notice. Thp TR"~T ,,;ha11 terml nate upon the Settlor' II death of the last survivillq Settlor and undistributed income being paid into the Settlor's est!lta. The Trustee may expend TRUST income or principAl. in lJeh!llf of the settlor At his discretion or in behalf of any named baneflclllry to the extent of his beneficial interest. only l:he Settlor shall have the power to assign or encumber his interest in the TRUST or otherwise cause its assets to become liable for l:he pPlvmp.nt of A hanaficiary'S personal obligation or debt. The Trustee is respunsible for losses caused by its gross negllgencp. hilt not for othp.r In....es such as, but not limited to;. those created by fluctuation in mark'!t valuations. The Trustee is not requlrp.rl tC'l ACCollnt to !lnynn"!, except as described above, unless expressly dir.ected in writing by the Settlor or his personal represent!ltlvp.. F.1~hp.r p!lrty may tp.rminate this TRUST at any time, subject only to providing reasonAble notice. 5' ;!.d1:d. CtJtJ 'i'~/ !'" :. .;- -lSIf7EX AFP (12-94* : I e~'LTH Of "HHSVLVAH,. DEPARTrENT OF R'EYENUE , IUREAU Of' INDIVIDUAL TAXES DEP'. ZID6Dl HAARfSIURQ, PA 17121-0601 jll~;q /- 'I ()/ OK NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF. TAX ACN 101 S A MILDRED S. GREER FILE NO. DATE OF DEATH J COUNTY NOTE I TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE U~PER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT" REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE CARLISLE PA 17013 DATE 03-20-95 2194-0151 MARIA A TOMPKINS TRUST OFFICER PNC BANK NA MECHANICSBURG PO BOX 308 CAMP HILL PA 17001 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... iiEV:is4-j-Eif"AFP-n'F94T"NOficE--OF-YNHEiiiTAifcE-fAX-iipiiRAisEifENT~--ALloiiANcE-ijli--'--------'--'-' DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF MILDRED S. GREER FILE NO. 2194-0151 ACN 101 DATE 03-20-95 TAX RETURN WAS: 1 I ACCEPTED AS FILED I Xl CHAHllED SEE ATTACHED RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. R..l Eat.to ISchHul. Al 2. Stock. ond Bond. ISchodul. II S. Clo..ly "-ld Stock/P.rt,.rlhlp Int.r..t ISchedul. CI 4. Hart_./Hat.. Roc.lvobl. I_I. DI S. c.ah/lank Depodta'"hc. Per.on.l Property (Schedule EJ 6. Jointly Owned Property ISchedul. FI 7. Tranafer. (Schedul. GJ a. Tot.1 A...t. r Aoount R..lttotd I III 121 151 141 151 161 171_ RO.70h.'? 71 .2~/, .o? APPROVED DEDUCTIONS AND EXENPTIONS: 9. Funer.l Expen.../A~. COlta'Hlae. Ekpen... (Schedule H) 10. Dobt.IHart_ Llobllltl../Llon. ISchedul. II 11, Totol Doductlon. 12. "-t v.rue of Tex R.turn IS, Chorltoblo/Govornoont.l 8oouo.t. ISchodUlo J) 14. Not V.lue of E.t.t. Subject to T.. III 1'51.QL..O.1l 191 110/ "L1R??'i 'L Vii. ~O 111/ 1121 1151 1141 26,536. 55 125,403.59 500.00 124,903.59 NOTE: If .n ........nt w.. i.lu.d pr.v1ou.ly, 11n.. 14, 15 .nd/or 16, 17 .nd 11 will refl.ct figur.. that includ. the tot.l of ~ r.turn. ..W....d to dlt.. ASSESSNENT OF TAX: 15. _t of Line 14 .t $pou..l rot. 1151 16. Aoount of Line 14 t..obl. .t Llnool/Cl... A r.t. 1161 17. Aoount of Line 14 t..obl. .t Coll.t.r.l/Cl... I r.t. 1171 II. ~rlnclp.l Tox Duo 3.975.00 x . x.06. x.15. 1111 596.25 596.2S TAX CREDITS: ~AYlIENT DATE RECEI~T IMmER DISCOUNT 1+1 INTEREST 1-' AllIlUNT PAID 04-28-94 10-27-94 XA886007 29.82(+) 3,910.00 83.3.68 :~..~~1..:12? .. CREDIT PLUS ADDITIONAL DISCOUNT MAY BE APPLIED TO COMPROMISE TAX ACN 102. TOTAL TAX CREDIT ULANCE OF TAX DUI .. INTlIlEST TOTAL DUE · IF ~A!ll AFTtl DATE INDICATED, sn !lEVElS( FOI CAlCUlATION Of ADDITIOKAL INTtIEST. I IF TOTAL DUt IS Ltss TlWI fl, NIl PIoI'lltllT II IQUIRtD. IF TOTAL DUt IS ItFLEerED AS A WCltDIT- lell, YIlU MY II DUll ' . .rr..... .rr .""r_.. ..... "'.. ...,... "'....... ..~ .............. , , \ !"-' "-l . \' RESERVATlONI E.tlt., of dec:ed:Mt. dying on or b.for. Declllb.r 12, 1912 u If any future Int.r..t In the ..t.t. 11 trM,,,,.,.ed In po.....lon Dr ..,jOYHnt to Cl... I (colht.r,!) ben.flchrl.. of the dtiCHent .fte,. the IxplrlUon of MY ..t.t. fa,. 11'. or for Y""" thl C~.lth hereby '~pr...ly r...rv.._t~ right to apprIJ.. and ...... tran,f.,. Inhlrltinel Tlx" at thli lewful el... I (coUlt,rIU rat. on any such future lnt.,...t. """"".. Of MOTIa: To fulfill tM requlreeenh of SICtlon ZUO of the Inh.rUMel and Estat. Tlx Act, Act 22 of 1991. 7Z P.S. Section 21..0. PAYMENT I Oetech thI top partlon of thh NoUe. ... I_it wlth your ply.."t to the Regllte,. of Wllb printed on the river.. .Ide. nN.. cheek or ...,.y order plY_I' to: REGISTER OF MILLS, AGENT AU p.,.."t. received mla Ur.t 1M 1IPP111d to Ilt'lll' Int.r..t which ..y 1M due ..1th My r...lnder .,UIId to the tax. , REflJND (CRh A r"und of . t.. credit, which "'.. not rlqu..tld on the Tax Return, .ell be requ..ted bll co.pleUng In "'Applle.Uon for Reft.nd of Penn,wlvll"lil InherUInC. InCI E,t,te lex" (REY.15UJ. AppllclUon, .re evlUlble .t the Office of the Righter of Will., InY of the ZS Revenue District Office" or by cllIUng the ,peei.l Z4.hclur .......rl"l ,ervlc. nueber, for for.. ordering: In F'enn,wlVW'lI. 1.,00.562.Z050, outside PWlnsylvenl1 Ind w!thAn loc.1 Herrlaburg .rn (717) 7,7.,OM, TDD' (717)> nz.zzsz (Helrlng 11lP.lr~ OnbJ. OBJECTIONS: An, partw In Int.r..t not ..tl.flld wlth,the eppr,t,e-.nt, ftllow~. or dl.allowence 0' deduction., or ......-ent of tax (lnclucU,.,. dhcount or inter..t) .. &hoWl on thh Notice lIU,t objKt within ,ixty (61) de,. of rK.lpt of ~i.~tiC8~:. , "wrUtll'l prot..t to the PA u.p.rtllll"lt of Revenutl, I~rd of Appql., Dlpt. ZalOll, Hlrrlsburll, PA 17121.10%1, OR uelHtJon to hi" the .,tt.r dIIt.r.1Mld at -..dlt of the ICCount of the per.onel repr.....t.tiv., OR ..""11 to the Orphan,' Court. ADMIN ISTlIllVE: cc.ECTIONSr Fectull,rror. discovered on tht. .....lIIInt should be addnu.s 1n writing to: PI ~rt.nt of Aewnwa, lur... of Indlvlctu.l '0". 'AfTNI Po.t A....uent Revl_ Unit, hpt. ZI060I, Harrisburg, PI llIZa.06Dl Phone (7171 717.'505. SM p", S of ttw bookl.t '"In.tructlon. for InherltMCe '0 R.turn for . a..ldent Decedent'" (R[V.15011 for an axpl~tlon of ldIinl.tratlvely correctBbll .rror.. DISQUI': If '"' talil due Js Plia within ~r.. (51 ell"'r IIOnth. Iftar the decHant's deDtn, . five pare",t (5%1 dllCCUlt of the t..... paid Js aUowM. .1NftR[Sl : Intar..t II chlrged beginning' IlIlth flr.t dlw 0' dttl1nquanc" 0" nlM (9) ...,th. ... one (11 de, fro. the dlta of death, to ttw date of PI,.ent. 'Ixe. which bee... dal1~t bafor. Januar, I, 1"2 bear Int.,.I.t at the rlta of .he (ill "rc....t per ~ calculated at . dill, reta of .00Dl64. All tax.. .....Ich .__ delinquent on ... aft.,. JInuIr, 1, 1,"2..111 bur Int.r..t .t I rate which ..111 v.ry froe cllIlWIdar va.r to calender ,a.,. with thet r.a'. IMOUnCed by the PI Depart.....t of Revenue. ThI eppllclbl. int.r..t nt.. for I9IZ through 1"5 a"er ~ Inter..t Rat. Dall, Intere,t 'acto,. .... Inter..t R.t. Oall, Inte"," Fector INZ zn .0..541 lN7 .~ .00024' INS I" .nI411 1911.1"1 IIX .00UIl I... II~ .ollun I"Z OX ..ouu _""Ii 'U .t:""')_ 1",,';1"" 7l .uO"" 19M II~ ...0274 1"5 OX .1..147 --Intera.t J. caleulatad a. foil_II IIlTIIEIT . IAL&IlCE OF TAX UllPAlD X IlUIIIEII OF DAYI DELlIIQVEIIT X DAILY lMltu... F&CTllI u"", 1IIt1. ....... aft.,. UII tax ..... .1I.......t ..111 ,..fl.t ... Int.....t calcula"" Ce flft... UI) ..,. ..,... thI dlt. of the .......-t. If PI",,"t It __ afta,. the Int.,..., -.ut.Uon ... ....., on the "UCI, _ItJ_1 Int.,...t ....t be CllfNletld. IJNC U"lIk, N.A. ht\'c\lJllcnl Managl'IHl'llt and Trust 2 Etlsl Milin Sllcel MI:chanlcshurg, PA 170!m r '- PNClBANK. MEMORANDUM To: Charles E. Shields, III, Esquire Date: March 30, 1995 From: Jennifer Dorn Administrative Assistant Tel: (717) 691-4079 Subject: MILDRED S GREER ESTATE Please find enclosed the information regarding the compromise Tax Agreement from the PA Department of Revenue to be delivered to the Register of wills. Please have the additional copy of the letter to the Register of wills date stamped and return to us. I have enclosed copies for your file. questions. Thanks for delivering. Let me know if any (')(') ~ :oW Ceo ft n 3 :; ,r"'; 0 tJ' . 'iiJ '.::::' 1.1 ('~ "" c ., ~, ::0 I ,', ... I.tJ ( - .::- ,) 3 ;.;...:". "- N in R -0" i.il )>::1 C7\ liNe Jlallkl N.A, hl\'CIIIHCnl Man:'~elll(~l11 :1Ilt! Trll'~1 2 Emt Main SII'C(:t Mcch:ullnhurg.I'A 170rl5 Reply To: Maria A. Tompkins Senior Trust Officer Meohaniosburg Trust Office Post Office Box 308 Camp Hill, PA 17001-0308 March 30, 1995 PNClRANK Register of Wills Cumberland County Courthouse Carlisle, PA 17013 RE: FUTURE INTEREST TAX COMPROMISE OFFER ESTATE OF MILDRED S GREER FILE NO.: 2194-0151 DATE OF DEATH: JANUARY 29, 1994 Dear Sir or Madam: Please find enolosed a letter and Compromise Tax Agreement from the PA Department of Revenue which has been accepted and signed on March 28, 1995. There is no payment due at this time but a credit of $4,177.25 whioh should be applied to ACN 102. I have enclosed the ACN 101 showing the credit amount. Also enclosed for your file is a carbon copy of the letter we sent to thePA Department of Revenue. Please date stamp the enclosed copy of this letter and return in the self-addressed, stamped envelope. ~l~~~d~ /) (~ Mari~ Tompkins Senior Trust Officer :jld (')(') :0 c it ..0 :3 Ul :Ilm , n" CJ c .., (~. ~ .1 ;g '~ , ~.~ , -. 1 . . , w :, , ~ N '1 ~3 (Ji c 0\ Enclosures co: H. Herr, PA Dept of Revenue Charles E. Shields, Esquire . ., , /, ....... , .' ,( J ./ /. MS MARIA A TOMPKINS Page Two March 20, 1995 Qlm The Department hereby offers a compromise amount of $4,353.37, plus interest, if applicable. This offer is not subject to negotiation. To indicate your acceptance or rejection of this offer, the enclosed Compromise Tax Agreement must be completed and returned to the Department of Revenue within 30 days. Failure to timely respond to this offer (positive or negative) will result in an assessment. If this offer is accepted and the above compromise tax is paid in full, you will receive a Statement of Account applying your payment to the compromise tax amount. This statement will be assigned our Assessment Control Number (ACN) 102. A copy of the Statement of Account will also be sent to the Register of Wills. All existing inheritance and/or estate tax credits will be applied to the compromise tax amount. This will include any discount from payments made in excess of the inheritance tax due on all present interests and all future interests where the tax rate has been established with certainty. Sincerely, II~. ,t/~ Harry A. Herr Trust Valuation Specialist Inheritance Tax Division Enclosures S-1T:INH87-88 02:CR:111-112 ,.:-::,.\,.'~'~,:~; :.'_~~~';t:~~;...,:.:' ~':, ,;:,,7(?,.;,~.~ .'J.~rf~. ., :',' '/ i:';',::,)1547 EX AFP 112~94. :;:.:: ";;,iHONWfAL TH OF PfHHSYLViNlA \....'..';,:PARTH[NT OF REVENUE ~;:?IURE"'U 01" INDIVIDUAL TAICES P' ' DEPT. ZlD6Q1 . . HARR~S.URO, PA , 171ZI-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSKENT OF TAX ACN 101 DATE 03-20-95 . DATI! OF DEATH ~ILDRED S. GREER ~~nMO. 2194-0151 NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUaKIT THE UPPER PORTION OF THIS FORK WITH YOUR TAX PAYKENT TO THE REGISTER OF WILLS. KAKE CHECK PAYAaLE TO "REGISTER OF WILLS, AGEtfT" REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE CARLISLE PA 17013 MARIA A TOMPKINS TRUST OFFICER PNC BANK NA MECHANICSBURG PO BOX 308 CAMP HILL PA 17001 AltOunt Rell! tt.d CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... iiEV:iS'4i"Eif-AFii-n'F94T"iioYicr-OF-YiiiiEiiii'Aiicifl'AX-A-pjiiiiiisEif€iiT~--ALrowAijcE-iiJi-------'--"--'-" ' DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MILDRED S. GREER FILE NO. 2194-0151 ACN 101 DATE 03-20-95 TAX RETURN WASI I ) ACCEPTED AS FILED I X) CHANGED SEE ATTACHED RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. R.Il E.t.t. tSch.dul. A) 11) .2. Stock. .nd aond. ISch.dul. B) 121 3. Clo..l~ H.ld Stock/P.rtn.rlhlp Int.r..t ISch.dul. C) (3) ~. Kortgeg../Not.. R.c.iy.bl. ISch.dul. DI I~) 5. C.ah/8ank Depolttl/Hllc. Parlon.l Property (Schedule E) (5) 6. JoinU~ Own.d Prop.rty ISch.dul. Fl (6) 7. Tr~.f.r. (Schedule C) (7) 8. Tot.1 A...t. 80.706.1' 71.'~/, .n? APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expen.../Ad.. Calta/Hilc. Expen... (Schedule H) (9) 21.1 R? ?li 10. D.bh/Kortg.g. U.biUtl.I/Llon. ISch.dub II nO) ,. ,'il. ,0 11. Totol D.duoUon. Ill) 26.536.55 12. N.t V.lu. of T.. R.turn (121 125,403.59 13. Ch.ritob1e/Ooy.r"".nhl aoqu..to (Sch.dul. J) (13) 500.00 l~.Net V.lu. of E.bto Subjoct to T.. (14) 124.903.59 NOTE: If.n a.....m.nt w..iasued pr.viouslY, 11n.s 14. 15 and/or 16. 17 and 18 will r.flect f1gur.. th.t include the total of Abb returns .s.e.sed to dat.. ASSESSMENT OF TAX: 15, A-...t of Uno .l~ .t SPOU.a1 r.to ns) 16. Aaount of Line l~ t..obl. It Lin..l/Cl... A r.t. (161 17. AIIow\t of Line 14 t.Kabh at Colbtaral/Cl... Drat. (17) 18. Prine!p.l Tax Due (I) 1'51.QlO.1l 3.975.00 X . x.06. x.15. nl) 596,25 596.25 TAX CREDITS: PAYltENT DATE RECEIPT NUIOlER DISC:OUNT It) INTEREST 1-) AKOUNT PAID 04-28-94 10-27-94 XA886007 MM913127 29.82(+) 3,910.00 833.68 ** CREDIT PLUS ADDITIONAL DISCOUNT MAY BE APPLIED TO COMPROMISE TAX ACN 102, TOTAL TAX CREDIT BALANCE OF TAX DUE ** 4 177.25 CR INTEREST TOTAL DUE · IF PAID AfTER DATE INDICATED, SEE REVEIlSE FOR CALCUlATION OF ADDITIONAL INTEREST, ( IF TOTAL DUE IS LESS THAN n, NO PAYltENT IS IlEllUIREO. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YDU KAY IE DUE A REFUND. SEE REVERSE SIDE OF THIS FDIM FOR INSTRUCTIONS.) ~~'1.:',l'J;r/:l:llli(h"'NT"_~."'.'_.",,,,,,,,,,,,,, _ ,. COHPROHISETAX AGREEMENT A Compromise Tax Agreement is hereby offered this 20th day of March, 1995, by the Pennsylvanie Department of Revenue, hereafter the "Department", to personal representatives, hereafter the "Representatives", of the Estate of Mildred S. Greer, late of Cumberland County, Pennsylvsnia, and who died on 29th day .of January, 1994, (File No, 2194-0151). TO WIT: , The Department has offered to compromise the tax due interests in the above estate where the tax rate could not be with certainty for the amount of $4,353,37. on all future establiehed The Representatives have accepted the Compromise Tax amount of $4,353.37, and The Representatives have agreed to pay the above Compromise Tax amount, plus any applicable intereat, within sixty (60) days of the date of acceptance of this Agreement, and The Representatives hereby authorize the Department to apply to the above Compromise Tax, any and all existing Pennsylvania Inheritance and/or Eatate Tax Credits in excess of the inheritance tax due in the above estate on all current interests as well as on all future interests where the tax rate has been established with certainty, and The Department agrees that payment of the above Compromise Tax in full, including applicable interest, within sixty (60) days of the date of acceptance of this Agreement, will constitute full payment of all inheritance tax otherwise due on the transfer of the future interests con- sidered in this Compromise Tax Agreement and, consequently, no additional assessment will be issued, and This offer is made subject to the condition that acceptance thereof must be received by the Department within thirty (30) days of receipt of this Agreement by the duly authorized estate Representatives reported on the Pennsylvania Inheritance Tax Return, The Representatives hereby accept the above offer and agree to the terms thereof this 28 dey of March , 19i2.-. AccePte~f. or e Reyen e' o twi, , of Director Bureau of Individual Taxes h"~~ k'#l.- Trust Valuatio~ Specialist Accepted for the Estate: PNC Bank, N.A. ,Executo for the of Mi r;d S. Gr,ei;~ BY: it. 3-20-95 Estate (Repr tative) Maria A. Tompkins, Senior Trust Officer 3-20-95 (Representative) S-ITIINH37 021CRIllO ,f'e6"~1l .,,.,. hIIu.s PNC Oallk, N.A. Inv("slmcnt Management and Trust 2 East ~li\in Street Mechanic5burg, PA 17055 Reply To: Maria A. Tompkins Senior Trust Officer Mechanicsburg Trust Office Post Office Box 308 Camp Hill, PA 17001-0308 March 30, 1995 PNClBANK certified #P 865 423 118 ATTN: Harry A. Herr PA Department of Revenue Bureau of Individual Taxes Inheritance Tax Division Dept. 280601 Harrisburg, PA 17128-0601 RE: FUTURE INTEREST TAX COMPROMISE OFFER ESTATE OF MILDRED S GREER FILE NO.: 2194-0151 DATE OF DEATH: JANUARY 29, 1994 Dear Mr. Herr: Please find enclosed the Compromise tax Agreement you sent to us. The Agreement has been accepted and was signed on March 28, 1995. Enclosed for your file is a carbon copy of the letter we sent to the Register of Wills, Cumberland County. sincerely, (Mrs.) Maria A. Tompkins Senior Trust Officer Enclosures co: Register of Wills, Cumberland County Charles E. Shields, Esquire :jld PA VHEHT 1 Dltach tha top portion of thll Motlc. n lubliit with your paYMl'lt alKle payllbla to the n... end Iddr... prlntad on the rlllaUI lid.. n If RESIDENT DECEDEHT aak. chick or IIOnlY ord.r payllbl. tOI REGISTER OF WILLS, AGENT. n If HON"RESIDENT DECEDENT .aka chick or loney order p'Yllbla tOI COHKONWEALTH OF PENNSYLVANIA. AU paVIIll'lt. retl1ved shall be applied flr.t to ~y Intera.t which ..y ba due with eny r..alndllr ..,Ued to tM ta.. REFUND (CRh A rafunc:l of . talC cr.dlt, Nhlch .... not r....tMl on tNT.x Return, ..y be reque.tad by coaplltlna II'l "application for Rafund of PllYllyl\lenla InharltWICI n E.tata TelC" (REV-lSl!). Appllc.tlonl Ira av.ll_la .t tha Off lea of the Ralllst.r of Wllh, My of the U Revenue Dhtrlct Dfflc.s or fr~ the [tapartaMt's Z4-hout' enllHlrlng ..rvlcl nuabar. for for.. ordlrlng: In PlIl"Il'llYlvanh 1.800.162.2050, outllda Pann,)'!v,"l. IlI'ld within local Harrisburg ara. (717) 711.109., TOOt U(7) nZ-2Z52 (H.erlna laplllrad onh). REPLY Tal Que.tion. rllJllrdlng .rrou contained on thl, notice should be Hdrfl"ld tOI PA D.,.ertaant of R."...., Bureau of Individual Till"', ATTNI Post A.........t Revl... Unit, Dlpt. Z806D1, Harrhburllll, PA 171ZI-0601, phone (717) 717-6505. DISCOUNT1 If any t.. dua Is p.ld ..lthln th,.1I (5) c.land.r IIOftth. aft.,. thl d.c.dent', duth, 1 fl"l p.rc..,t (n) dllCOU"lt of the ta. plld II a11olHld. INTEREST: Int.,...t 11 charpet b"IMlna with flr.t day of clellncr.*'CY, or nln. (9) .-nth. Md one (1) de, frOll the dlt, of d..th, t-o the dlte of Plyant. "alC.' ....Ich bee... d.Unquent blforl JlIf1UIIry 1, 1912 bII.r Intar..t at the nt. of .Ix "XJ percant pa,. annul cllculattld It a d11lh nt. of .000164. AI~ h.1I which bee... d.Unquent on Md after Janue,.y 1, 1912.,111 b..r Int.,...t et . rlt. whiCh ...111 "ar" froa e.lenet.r y..r to calender Yllr with thIIt nte WlnCM'tCH b, thI PA Dtpart..nt of R'''MUa. The appllcabl. Int.rllt nt.. foro 1912 through 1995 .r.1 V..r Intlrllt Rata DailY Intar..t fletor Intlrllt R.t. DailY Int.,...t Fector v..,. 1912 ZO~ .000541 19&7 OX .0002., I'" I.~ .DOUse 1..&1.1991 m .00OSDl I... II~ .OnSlI 199. .~ .000247 1.15 IS~ .DOClS56 1").1994 n .0001'2 I'" 10% .000Z74 199' " .000247 ulnt.r.at II clleul.ted II followlI IIlTEREllT . IALAlfeE OF TAX UNPAID X NVKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR ..Any Motle. hlUCld aU.r 1M tll.bacoII. del1"",*,t .111 r.flKt an Int.,...t calcul.Uon to flU.... US) _. _wand the dlte of 1M .........,t. If p......,t II ... aft.r thI Int.....t COIIPUtaUon data sno..n on the ...Uce, IlddlUQNlI Int.r..t -..lIt be clladltad. , ,~ , . ..... ' 14-lql-~ . . . CDHtfOHWEAL TH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601. , HARRISBURG, PA 1712'-0601 INHERITANCE TAX STATEMENT OF ACCOUNT ACN 102 DATE 04-10-95 DASTTETOEFODFEATH GREER 94 MILDRED S FILE NO. 21 94-0151 01-29- COUNTY CUMBERLAND NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYHENT TO THE ADDRESS SHOWN. HAKE CHECK PAYABLE AND REHIT PAYMENT TO. 1r MARIA A TOMPKINS PNC BANK NA MECHANICSBR PO BOX 308 CAMP HILL PA 17001 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 r-- AMount R.Mltt.d -----.J CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR FILES ..... iiEV: il.ji7"iif-Aj:ji-nz-:94i------..ii-iNHERITANCE--;:liif-STAiEHE-ti;:-jiF'-l\CCOUNi--iili.--------------------- ESTATE OF GREER MILDRED S FILE NO. 21 94-0151 ACN 102 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATEO ACN IN THE MANED ESTATE. SHOWN BELOW IS A SUKHARY OF TNE PRINCIPAL TAX OUE, APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE. AND. IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT. 04-05-95 PRINCIPAL TAX DUEl.._._._..,.,...,...____ PAYMENTS (TAX CREDITS), PAYMENT DATE 04-28-94 10-27-94 RECEIPT NUMBER XA886007 MM913127 DISCOUNT (+) INTEREST (-) 175.98 .00 AMOUNT PAID 3.343.57 833.68 (')(') c:- 3!!' r;-" f'" n u , , c ':0 cc :P.::. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE . IF PAID AFTER TNIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN .1. NO PAYHENT IS REQUIRED. ,IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FORH FOR INSTRUCTIONS. DATE 04-10-95 4.353.37 :0 :r:lro I.':) n ~".-l 0 , ;:\ .",- C, :;:;"" (,i)' 2. 4.353.23 .14 .01 .15 ",". '. PAYHEHTa DetKh the top portion of th1e NoUn and ..It with your P'YHnt .adtI payabl. to th8 n.. M'MI addr... prlnt8d on the r'vlr.. .Id.. n If RESIDENT DECEDENT 0.. chock or lon.y ardor payobll to: REGISTER OF WILLS, AGENT, u If NDN~RESIDtNT DECEDENT .Ik. ch.ck or loney order p.yobl. to: COHttONWEALTH OF PENNSYLVANIA, All PlYMnt. re(;.lvld shill bl IIPPUld first to any Int.rut which lay b. duo with MY .....Indt.r IPPU8d to tM taX. REF1.Im (CRlI A rahnl of . tu credJt, which WI' not requo.tad on the TalC Rlturn, ..y b. ".que.ted by caphUng an "application for R.fund of PMn'Ylvanla Inhar1tenc. and E.t.ta TIll:" (REV~1313), application. Ira ltVll18bl. .t the OfficI of the Regllt.r of Willi, ."y of the Z3 Rlvenue District OfficII or frCMI the Dlpart1lant'. 24~hour ......r1ng ..rvlcI nu.b.u for for.. ord.rlng: In PIM'YlvlII'Ila l-aQO~36~-2050, outside Penn'Ylvanl. and within locII Harrisburg '1"" (717) 1a1~aOM, TDDI (111) n2~2152 (Haarlng I.palred only), REPLV TO: QuesUon. r...rdlng .,.,.or. cont'lned on thll notice Mould be 8ddrlllld to: PA Depart.."t of RevllftW, Bur... of Indlvldull T'IlIl, ATTN: Po.t A..I..--.t Revl... Unit, Dlpt. Z30601, Herrhburll, Pi 1112.-D601, phone (1171 117~65U. If WlY tIll due II Plld within three (]) cal.".,. ...th. Ift.r the dlCedMt', dlath, I five parCW'it (5X) dh~t of thtl ta. Plld II allowed. DISCOUNT: INTEREST c Illt.rllt 11 chargN bealMlng with flrlt ctey of delinquency, or nlM (9) IIIOnth. and OM (1) day 'rOIl tho ate 0' dHth, to tn. data of P'YII.."t. TI.II which bac8M delln....."t befar. JWlUlry I, 1912 b11lr Inter.et It tM rlt. 0' .Ill "::1 "reent ,.r annua ealcul.tacl It a dlUy ratl of .000164. All tlll:U which becMI delinquent on MIl aftlr -'-"'.ry 1, l.aZ ..111 blar Int.rllt at I r.to which ..Ill VII"Y 'roa cal~11" y..r to caland... :t.... with th.t nt. announced b)' the PA o.attMnt of A.venul. The .,Ue_l. Int.r..t rat.. fo.. 1911 thl"ough 1995 Ir.: YI.r I~t.rl.t R.t. DIll)' Int.ra.t Factor V.ar Int.r..t R~t. Dell)' Intlra.t FectG" ItU lU .ODO~I ItI7 .. .000147 1'IS lOll .000r.sa 1...~I"l II> .000501 It.. II> . GODIOI I"' .. .OOOZU l'li 1St .000156 1995.1994 7t .0GOIn It.. lOt .GGU14 I"' .. .0OOIU ....lnt.r.U II calcul.ted I' follow,: IIITEIEIT . IAWeE OF TAlC UNPAID X IlUIIIDI OF DAYI DELIHQUEIfT X DAILV IHTERElT FACTD. "An)' Matlte I........ .ftlr In. tax bKOMI, ClleU"""",t .,111 reflect., intarllt cIlcul.Uon to flftlll'l CIS) .)" be)lOflllll tNI dIIt. .f the ....lllYnt. If ...~t h .... .ft.r !hi Intlrll\ COIP\It.Uon dlt. ehown 0" tha MaUea, .deIiUOf'lII IMlr..t ....t bII c.lcul.tlCl. PROP08ED SCHEDULE OF DISTRIBUTION OF PNC BANK. NATIONAL ASSOCIATION. EXECUTOR OF THE E~'TATE OF MILDRED S. GREER. LATE OF LOWER ALLEN TOWNSHIP. CUMBERLAND COUNTY PENNSYLVANIA, DECEASED Estate No. 21-94-151 COMBINED BALANCE OF PRINCIPAL AND INCOME ON HAND FOR DISTRIBUTION: $1 26,48 B. 9 7 Per Paragraph 5 of the will of MILDRED S. GREER, sixty (60%) per cent to PNC Bank, N. A., successor by merger to The First Bank and Trust Company of Mechanicsburg, trustee In trust for the benefit of surviving grandchildren, to wit: Christopher Morales and Jonathan Morales. $ 75,893.3B The balance of $50,595.59 is to be divided in accordance with Paragraph 6 of the said will as follows: 1.) Shriner's Hospital for Crippled Children 25% = $12,648.90 2.) Western Pennsylvania Heart Association 10% = $ 5,059.56 3.) AmericanCancer Society, Inc. 25% = $12,648.90 4.) Billy Graham Evangelical Association 2.5% = $ 1 ,264.89 5.) The Foundation for Christian Uving 2.5% = $ 1 ,264.89 6.) Multiple Sclerosis Society 5% = $ 2,529.77 7.) South minster Presbyterian Church 10% = $ 5,059.56 8.) Chartlers Valley Retardation Center 10% = $ 5,059.56 9.) Western Pennsylvania School for Blind Children 10% = $ 5,059.56 PNC Bank, National Association, Executor of the Estate of Mildred S. Greer, Deceased ,,(lw:z ~ ;;, ~~ A. Tom~:rUSl-officer ~>> .r, , "~'l1 'j{'1. ':'1 ,.~: '1''''1; ",U',\ )i,.';";zt, 1.1;'1) tJ~ Ui~ ,.,i'I\" '"[";',' . .~. 'ft.!t ;,ml', 1'(1" I;,;t "'",~ 'r~', "'.l~ F;';~ .'f;~\i lSft '1,,4 ~~;~ ;'Nri 'N' , ,;l~,r ",~i \'" STATEMENT OF REASON FOR DISTRIBUTION: Distribution Is made In accordance with the Last Will and Testament of MILDRED S. GREER, dated September 13, 1988 We hereby certify that actual notice of the time of presentation of this account and of the character thereof has been given to every unpaid creditor who has given written notice of his claim to the accountant or its attomey and to every other person of whom the accountant has notice or knowledge who claims an interest In the estate as a beneficiary or next of kin. BY: COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND I hereby certify that on this 1/ t-i day of t'm.jj,?r , 1995, before me, the subscriber, a Notary Public In and for the said Commonwealth and County, personally appeared Maria A. Tompkins, Trust Officer of PNC Bank, National Association and who being duly sworn according to law, deposes and says that the facts stated In the foregoing Proposed Schedule of Distribution are true and correct to the best of her knowledge and belief. Sworn and subscribed to before me a Notary Public, this 1!1/J day of tN.k),Ir ,1995. L~JIUg./ll.f.E!:i~!=___ Notary Public NO\;!f:al So.1 Goorgla M, Kaberlo, Notal)ll'ubl:c Mechan:ctb.Jrg 80m. Cumberland County My Commission E.-plros feb, 9. 1908 Moow. 1'119)'Mna 'ESTATE OF MILDRED S GREER 6/16/94 1110789 RECEIPTS OF PRINCIPAL THE ACCOUNTANT CHARGES ITSELF WITH THE ITEMS OF PERSONALTY AS SET FORTH IN THE INVENTORY AND APPRAISEMENT AS FILED: $151,940.14 ADDITIONAL RECEIPT: MELLON BANK CORP REISSUED DIVIDEND CHECK 35.00 TOTAL PRINCIPAL RECEIPTS $151,975.14 -3- I" " ..' ..' . i, ~: " ,; i.., 1-, I i: r , ! " \'. ..' " r,.' t: 1:. : r: " f": ( t I ; H 1I.IlIU:1l S 1;1l~:~:1l 1110789 . MI.^NI:I': OF INl:llHt: ON lI^Nll INVI';S'I'lm 1:^SlI 10,507.18 . ========== - 15 - GOHHONII,:M:m 0,' I'ENNSVI.VANIA S5 l:OUN'I'V OF CUMIIEltI.ANIl HAIUA A TOMPKINS maNG DIlLY I\FFIIIM~:I) ACCOlllll NC: '1'0 I.AII m:1'05,:5 AND SAYS TIlAT Slit: IS A SI':NIOII TltUST OFFIC~:11 O~' I'NC MNK, NATIONAl. ASSOCIATION, Tilt: ACCOUNTANT NAHEIl IN 111E FOIl,:COING ACCOUNT AND TIlAT TIlE SAID ACCOUN'I' IS .IllST ANIl TltU~: TO 'nn: II~:ST OF III,R KNOIILEDGE AND 111':1. JIo:F ANI) 1m: 1:IlANT OF 1.,:n,:IlS AND 'nn: FI RST COMPI.ETF. AIlVEI(,I'I.S~:H~:N'I' TIII.;!lmF OCCIJIlREIl HOR~: 11'AN FOUR MONTI IS BF.FORE ~'II.INC; OF 1m: ACCOUNT ANIl TIn: IlECEIl~:NT liAS NOT ADJIJDlCATED I NCOHI',:T~:NT AHIIlH~:D AND SUIISCIlIlIEIl TO r:J; IIt:FOIlt: H,; 11115 ;1 DAY 0,' J~~r; 19/j-- I IIt:Rt:IIY O:IlT' FY TIIAT I AH NOT A DIRECTOIl 011 on'H:~:I( 0,' I'NG BANK, NATIONAl. .ASSOGrATION ~.o~: S'u..i t)~. ~~ 711~~al!t(_ ! , . NQIO!,'" S",I i {; C r:'i::1t~ :.'\. :~u~)t;l'j(J, NotJl)l Public I :.~: ':.1 '~::;".'.':':;Ii~rj i3'Jro, Cumoorland Counly ....~.~: ::.n:ji,:,:!;II:'11 [),pirC5 Fpb. 9. 10S8 r.'b11:.>:r, j'::11:)}~V;:1:rtJ.k;r.oc:~1Ion e;1 Noliinf'S - 17 - , UISr WILL I\ND 'lmTI\MENl' ai' HIli'J1ED S.. GREER I ~ I, MIIDRED S. GREER, of the Tc:>mship of L<::1.'er TIllen, (booty of C\UTlJer- land, and State of Pennsylvania, being of sound and dispoaing mind, I1"E!I1'Ory and uroerstanding, do make, publish and declare this to be nv Last will and 'l"estament, hereby revoking any and all Wills and o:xI icils heretofore made 'r:Jj 00. 1. I direct that my debts and expenses of my last illness and funeral be paid out of my estate as soon as may be convenient after my death. 2. I give, deviae and bequeath all item; of my personal clothing to KI\'l V1\NZIN, 397 Gilkeson Poad, Bridgeville, Pennsylvania, if she survives 1 I I ~~ \ rre. 3. I give, deviae and bequeath the Sll1\ of Five lIundred ($500.00) 1X>1lars to BEmWlY VILIlIGE MEDICIIL UNIT, ~csburg, Pennsylvania. 4. 'lhe following tangible personal item; are to be kept or distributed as follows: I I I. Mf necklace consisting of our original ....&ling ring and part of Mr. Greer's scarf pin ia to be buried with 00. 2. 1\11 f-urniture, rugs, and the like, are to be sold and the proceeds added to my estate. 3. Mrs. Martie Fulner may choose anything in the way of personal and household effects not already bequeathed or kept above with no aJTOUllt stipulated as to her choice. l>Jrj i\:El1lS not so chosen by Mrs. Martie F\Jlrrer shall be sold and the proceeds added to my residuary estate. 4 . Should Mrs. Kutie F\Jlrrer predecease lie, her right of choice shall lapse. 5. lIrry \:ar'.gible petsonal property not dl.sposed of by Ire by the tenra of this Paragraph 4 shall be sold and the proceeds added to my residuary estate. 4a. 1 specifically hereby make it koown that I wish mj Pooler of Attorney, Mrs. lIlberta Haystrovich to be OCIlpletely reinb1rsed Cor any expenses she might incur ..nile "",rking on my behalf. -1- .. '\.. ~rll :~,~ ' :1)1' .' I' :t'L I..~".':.. ~ r -; r",. ; ,. : 1." \:,'1 . i ,;1 ~. ,;' i i;~ ' , ' .:11 :TL: :~I ill "il.t 'I ;.j , I , , . ~., ~ " ,WI .G:'l. ,f( '. :';.'1' :. .. 'to \ . ., ,i. '.,;',,- '~\I. ~;: ';~ )~~' " ~i\.' : ., i' ~ ',:t "; \ ~", ,: '~., t ,t .." e :'; ~-' t~ . . , i~\ I !, I I ! 5. if" Iii, . ,." I i I \ I I 'I I , I I \ If I am survived by grandchildren, I devise and bequeath to '!llO First Bank and Trust O:x1\>any of ~csburg, Pennsylvania, in trust nevertheless, an am:mnt equal to .ixty (60\) percent of my residuary estate lifter the payrrent of debts, administration expenses, taxes and specific bequests. 1l1e Tr\lst:.eo shall divide such allDunt into that n\l1ber of equal shares as I shall have granddlildmn surviving Ire and shllll set apart each share in a separate trust for such granddlild. Each separste trust shall be ",!ministered as provided in subsequent subparagraphs of this Paragraph 5. (1\) lhti1" grandson IlI1triculates in an accredited college or un! versi ty granting a bachelor's degree in arts or science, or in a technical school, the Trustee shall ..... and fran tine to tine distribute the "~lole or any part of 'i'", l~ .r iii I" i l~~ fir: f U I~ i ft' tf;:' '" J" :ji. : I ~ 'l; ~.: i t'; ~; ti' ..J:: N, " " 1.l' , ):.. " ..'jl ,~, :' i , ,. I ~I I 1 , accunulate the incate and add the sane to principal for reinvestnent. I'Ihen such event occurs, the Trustee may in the case of each grandson who so matriculates al:. any tine 1 the inOOlle or principal of the trust to, or expend the Slllll3 for the henafi t of said grandson, to provide for tuition and academically related expenses, as hereinafter defined in subparagraph (C), or may aOCll11Ulate the whole or any part of such incore, all as the Trustee may deteIl1line fran tine to tine. 'the Trustee shall pay all educational ellp!llS(!s direcUy rather than distributing such incate and principal to such grands,," or his parents for expenditure , ~, Ii' .1~1 :'t.{.,' I, /1 I ! by them. (8) '111e t:ru.~t shall tetminal:e upon the earliest of (1) the graduation of all my said grandsons fran an accredited tedlnical scllool, college or \uuversity, as the case may be, (2) the death of all grandsons of (3) the nttdment of twenty-five (25) years of age 'r:Jj each. 1\", Trustee shall distribute the trust estate tllCroof to the orlJanizations and in the percentages specified in Paragraph 6 of this ~Iill. ';," ,I , if ~ , -2- .\ l .1 . I 1 i I J I I , I .~, 1 I I \ \ J I' , , I \ . I i I . I j , (c) ltJJ usEl<l in this Paragrortl 5, the term "tuition ard acadEmical1y-rela~.ed expenses" shall include tho tuition dllWJ"<! by sudl technIcal SdlOOl, oollege or university, donnltory and board charges, academic fees and the oost of books, but shall exclude cash allCManoes to such o;p;andson, travel expenses to and fran school, rental. exp:mses for living off canpus, and oodica1 insurance premiums and all other such expcllSes. It is my expectation that my grandsc,ns' parents and my grandsons themselvea will assist in neeting these excluded expenses.' under no circ:tl11Stanres shall the T1:ust.ee reinburse my grandsons or their parent::; for any such exoluded expenses and, .l" ~'\ '. ~;i '( :1 '. r i , I I ~. ~ I: . in the case of "tuition and academically-related expenses", shall " ~ i .1' , , "\ ., r," , honor only bills sul:mi.tted by such tedmlca1 school, oollege or wU,versity for sudl included expenses. , . '.' I J.. 1 , . .:...... 6. 1111 the rest, residue and renninder of my estate, real and personal ard wherever situate, I give, devise and bequeath to the following charitable organizations and in the shares speoified: 1. 'l\Oenty-five (25%) per cent to SIIRINER'S Il00PITlIL FOR . C1UPPlED OlIIDREN, to the Burrr unJ.t to be selected ~' the Potentate of Syria Tettple, Pittsburgh, Pennsylvania: 2. Ten (10%) per cent to WESTERN PENNSYLVl\NIA IlFJIRl' ASSOCIATICl'l: . ., :r 'l, ' . 'I.. . I; J COI I . , 3. 'l\Oent}'-five (25\> per cent to l\MERICA"l ClINCER SOCIElY, INlDRPORKIEDI 4. Th<) and one-half (2 1/2\) pElr cent to BILLY GRlIIlm EVlINrnLICJ\L ASSOCIATICl'l, currently of P.O. Box 779. Minneapolis, Minnesota. S. Th<) and one-half (2 1/2\> per cent to 'l1lE roltlD/\TIa1 roR OIIUSTIlIN LIVING, currently of Pawling, New Yor.k: 6. Five tS\l per cent to tllLTIPlE StU:R:SIS SOCIE'lY lNOOIU'OMTED OF loiESTERN PDlNSYLVlINIAI 7. Ten (10%) per cent to SOOl1IMINSTER PRESBYTERIAN OlUlOl, Washington !bad, Nt. Lebanon, Pennsylvania: B. Ten (lO\l per cent to otIIRI'lER'l VNH:i RE:l'J\FIY\TIlll CEffER: , t.' ~. ..'j' \' '~f 9. Ten (10\) per cent tc. WESTERN PENNSYLVI\NlA SrJlOCL roR BLl! ID OIIIDREN. -)- i ,: i: OJ. \'\ I. !l. / I I , ! In the event that lit my death any of the fOL'e'ping beneficiaries shall no longer be in exisbenoe or be .unable or uri.oIil1ing to accept the gifts made herein for its benefit, the share to which SUdl beneficiary ~d otheIWise be entitled shall be added to the share of the other beneficiaries in lIccnrollnCA with the respective peroentaga of each. . ~I 7. I I I naninate, ce,nstitute and appoint 'l1IE FIR'5T BlINK 1\ND TlUJST OlIIPANlr OF MEa!J\NICSB~, PENNS'iLVl\NIII to be the EKecutor of this, my Last Nil1 and Testament. I direct that my Executor shall not be required to file bond to secure the faithful perfoIlMllCXl of its duties in any jurisdiction. B. .. . In the administration and mana<;JelTent of I1T{ estate and any trust or other fiduciary account created under this Nill, I1T{ Fiduciaries shall have and may exeroise (subject to any other provision of this Will limiting or qualifying in any way and pc:Mer, authority or discretion of I1T{ Fiduciaries) the follCMing pc:Mers, in addition to any po.'erS given to such Fiduciaries by law and without the necessity of obtaining the order of any court: to retain property in the form and character in which the sarre shall be received, including the securities of any Cbrporate Fiduciary, without obligation to diversify thE, salle and with- out liability for any decline in the value thereof: to invest and re- invest in any kind of property, real, personal or rnb<ed, or undividCld. or part interests therein, all statutory and other limitations as to the invesb1ent of trust fllllds, now or hereafter enacted or in force, being hereby waived: to borrow IlOney and to pledge all or part of the assets of the trust esbte to cecure such borrcwing: to soIl, pledge, exchange, IlOrtgage or lease for any term whatever any real or personal property; to grant options for any period and to exercise any option at any tiJre held as part of the trust estate: to lMIlage and operate all real property, to release, partition, vacate or aband:ln any such property and to make int>roWll'f'.nts and repairs thereto or thereon: to CCJ1t'ranise claims, to join in or oppose the rmrger, 1... - , -4- '. i . "1 "./.,. , ~, .'r "., ;1 '.' "1 , , J . !,"; l' . , ,. lrif, ~~ '. \ "'-.1 consolidation, reorganization or read;lust:lrent of the financial st:J:ucture of any firm or corporation in wlich tho trust estate may have an intenstr to carry securities in the l1lIIlI! of a nanlnoo or wlregistered or in such COOIl as will pass by delivery, to vote IreCUrities in peroon or by proxy, except that the shares of any o>rporate Fiduciary shall be voted only as directed by an adult beneficiary of incam of the trust in "hich the shares are held; to enp10y attorneys, accooot!ll1t:.E., invesment counselors and other llgenta, to act without investigation upon their recanrendations and to pay their CCl1l'<!nsation and expenses out of tJ", trust estate, to distribute, without the necessity of filing a~.judicia.1 acce,untlng or obtaining judicial approval, the ~le or any part of the trust estate upon the receipt and release of the beneficiary "!'tit1ed to receive such distribution, in whidl event such Fiduciaries shall be relieved l~\ I I , t. j.' t ':', ',to '. .... .; . ,~ '," , , I'f I of all further liability with rospect to the property so distributed with like effect as if such distribution had been made pursuant to an order af court: and to make any distribution or division of the trust. estate either in cash or in kind, or partly in cash and partly in kind, {i ( to allot dHferent kinds of, or interests in, property to diCferent shares, and to a.110 t to ciifferent shares items of property wlich for federal inoc:ne tax purposes may have difCerent carryover bases, all as such Fiduciaries shall determine to be equitable to effect such distribution or division. 1\9 used in this paragraph, references to the Ilecurities of arrj Cbrporate Fiduciary shall be deened to reCer also to the securities of arrj oorporation w.ich has oontrol of, or is affiliated with, such Cbrporate Fiduciary, Each and every pa.oer, authority and discretion given to or vested in I1Tj Fiduci.aries by t.he prOllisions oC this will or 'r:Jj J.ao", whatever rray be the nature or extent thereof, shall be freely exercisable 'r:Jj such Fiduciaries at any tine and fran tire to tine in their sole and absolute discretion, as they alore shall determine. Each exercise thereof shall not be open to questioo in any llI3IlOOr I.1latsoever bi, IIlld shall be binding upon, each person having an interest in \:he trust i . , (,state . -5- JRD/JuDe 30, 1992/17858 REGISTER OF WILLS Cumberland Counly Courthouse One Courthouse Square Car!isle, PA 17013 NOTICE PURSUANT TO RULE 6,12 PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULE'S To: Personal Representative Coumd: CHARLES E SHIELDS, ESQ. RE: Estate of MILDRED, S GREER LOWt;!( Al.l.toN TWI' , Deceased, I..l!te of Estate No.: 21-1994 -151 Date of Decedent's Death: JANUARY 29 , 1994 Pursuant to Rule 6,12, the above named personal representative or the above nalDed attorney, if applicable, within two (2) years of the decedent's death, and annually thereafter until administration is completed, is required to file with the Register of Wills a Slatus Report as required by Rule 6.12, in substal1tiallY the prescribed form, showing the date by which the personal representative, or attorney, as applicable, reasonably believes administration will be completed. The purpose of this Notice is to advise you that unless the requisite Status Report is filed with the Register of Wills or Clerk of the Orphans' Court. as appropriate, within ten (10) calendar days after the date of this Notice that the Register of Wills is required to DOtify the Orphans' Court Division, Court of Common Pleas of such ddinqueney and to request that said Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent penonal representative and the ddinquent personal representative's counsel, if any. Accordiogly, iftbe requisite Status Report is not filed by FEBRUARY 29., 191.~ you are hereby advised that a request will be submitted to the Court in accordllllee with. Rule 6,12, Date: FEBRUARY 16. 1996 \....{110Jw.~';j',I1;.Ju.J p1.A.lvVYJf4u(a) ~gis~1fWii;-' ~ Distribution to Estate File -'~