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Home My WebLink About94-00895 - V"'". ....:- -r '_:: ~J .1"-.-,.;-__ ,...---.. I)ETITION l<'OIt I)ROnA TE and GRANT 01<' LETTERS ~J- 91/- 89$ No. To: Rogl,ler of Wi~' for the . f)r"l'a.{('d. COIlIllY of umberland III Ihe SlIda/ Se('//r/ty Nil. 180 - 0 7 - 9 3!l..5 Commollwenll h of Penn'ylvllnla The pellllonOf the IInder,lgned re'peclflllly repre,elll' IIUI1: YOllr pelllloner(,), whoi'/lIre 18 yellrs of IIge or older.unlhesxeclII ors Inlhe In,l will of Ihe IIbove docodenl, dilled May ~ IInd codlcll(,) daled E.'III," IIf 1//.1'<1 kIllJII'II a.I' ARTHUR B .~J?ENI~\1ER nnmed , 1~.1-- (\Hue rdc,"'a"1 circlII1Ulam:c!o. t.ll. rCl1undallulI, dealh uf (\<<utor, 1:11..'.) Decendelll wn, domiciled al dealh In Cumberland == COllnlY, Penn sylvan In, wllh 1L.!.L-lnsL fllmlly or principal rcsldence nl 19:' Il Clles "nu" Street, ~amp Hlll Borough Ubi "Ucel. lIumher and mundpalll)') [)eccndeD1~ Ihen ~4 yonrs of nge, died October 14 ,19 Cld- nt L"aaer~urs1ng Home West, Camp Hill. PA . Exeepl ns follows, deccdelll did nolmnrry, wasnol divorced nnd did nOI have 0 child born or ndopled after execollon of the will offcred for probnle; WII' nOllhe vlcllm of 0 killing and was never adJadlcated Incompelelll: Decendenlll1 delllh own cd properlY wllh eSlimnled values ns follows: (If domiciled In Po.) . AllpCfSollnlproperly (If nol domicil cd In Pn.) PersonnlproperlY In Pennsylvnnln (If nol domiciled in I'll.) Personnl properlY In CounlY Vnlue of renl e'lale In Pennsylvnnlll sllullled n, follows: s ,.:(.. (.J-1]-tJ1 ~ ' S S S WHEREFORE, pelllloner(,) respect full>' reques1(s) Ihe probnle of Ihe Insl will nnd eodlcll(s) presel1led herewllh nnd the grunl of lelters (IC\llUl1Cnlar)': ndmlnl\lrallnn c.I.a.; ndmlnhtratlun d,h.n.c.l.n.) Iheron. i "0_ 'il ~ ~l a'~ 7~ I'o 11 .. Vi ~t:~~;~ 205 S Sporti i 1 Road Mec an csburq, PA 17055 [(",ill uP. 40.jJtf)'~-4...J 1958 Ch.."tntlt I'ltr....t- .-CampHill,PII 17n11 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH QIo'I''';NNSYLVANIA }" 1:19 COUNTY 0'" CUMBERLAND The pelllloner(s) ubove.named swellr(s) or afflrm(s) lhullhe S1nlemenls In the foregoing pellllon nre Irue lIud correCI 10 Ihe besl of Ihe kuowlcdge nud belief of pellllouer(s) und IIlnt as personal represen- IUllvc(s) 01" IlIe llbove dccedenl pelllloner(s) will weiland Iruly ndminlsler the eslnle according 10 low. SUb~~lb~~ {"~'~ rf: ~~~~ ..I~ 19~ ~"'J;;! ~ ~!~ ~ ::: :::--:::::") . ~ R''II;Jler __/;;v-<,t -;;;/,~ .;K.., '7 ~ Sworn In or ufflrmcd nud hefnre mc Ihl, 20th \. o"torP-~: ma.o-~ f1.r.8, J.h~ /1/ -t). <i ~ - S ; No. 21-94-895 Estate of ARTHUR B. COPENHAVER , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW October 24 19-9L, In eonslderallon of Ihe pelltlon on the reverse side hereof, sallsfoelory proof having been presenled before me, IT IS DECREED Ihol the Instrument(s) dOled Mav 2, 1994 deserlbed therein be admltled to probale and filed of record os Ihe 1051 will of Arthur B. Copenhaver and Lellers Testamentary are hereby gronled to Ruth L. Copenhaver, Jane C. Fleminq and David Fleming 7na "1} (I,. ~".:" (J.. (JJl, <lr\ Rosl'I" or Will. FEES Probate, Lellers, Ele. ......... $ 865. CD Short Certineales~ ) .. .. .. . ... $ 1 R _ m Renunelollon ................ S 1f&ges $~ TOTAL _ $ 924. CD FUed ...... .OCTOBER. .2!1..1.!lSl!l...... Jona-E.Slj~g, RRQ. A1TORNEV (Sup, Ct. 1.0. No.) p n. 13",,_ 1,}1. r""lP=fHcl-l. P" '-'1"';'1 ~737 ADDRESS 7'3l 0198 PHONE NelP C\.tt()\'ne..y: l\ i c..hrll-J R, l", -{.'oo" <". r: E () (.:to, Mc:..Ne<'.5 LJfl\\"C.c:,.... NLll'"ic:..K- IDO pj'ne- &h.-<'.",-+ p,O, /')0;< lIlt t,. I-I ,,\ I-I-i 5 bu~t,A. 1'1108 - I~,.~ lp '::.J -., b.J C:' ..'-: .i-~ ;. ~ ,:. ~'J t.;': . " . IlIu\"," 141\' ,'w, This is 10 n:f1H)' lhill IlIl' illfurl1l,lIilll1 hl'll' ~i\'l'11 is "!lnull)' t'llpinl 11'11111 .1I1111iJ..:in,JI tl'lIilit,lll' ill dC'jllt. dilly filnl wilh me jlS I.ul'al Hl'gislfolr, The 11Iigil1illlTrlifir,lll' will Ill' forwartl"d to I Ill' .";I,\lC' "il,d Hl'lllhh (lflit(. 11I1 fl"IIIl,lIll:111 IllillJ,!, WARNING: It Is IlIogallo dupllcalo this copy by photostat or photograph. 2612758 ~- t21/)U ~?~1:~c-~ZfL- I,l)llll Hl',l~I~tnll -rJ Fl'l' fOf Ihi~ u,'rtificOlll\ Sl,lJO ---_._-~-,-_._.._. -~~ No. __I!CI _ LL1D94____ Il.llo , i> 11 1,-. " ;~; I"'{,M' COMMONWEALTN OF FENNSYLlIANIA . DEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH (1l1llll~",",.".-lII1UIWI IWI'..,.,..." ID. IOCW.IlCUNTY HL.ItMIA I, Malo . 180 07 9385 1'\AQI!0f' Ail'H .... ___~II'l""'" """"'" _0 :"0 co I. Arthur B ... I WlIlAf" ,..... 0._. __I Ill'If}ftAC(lC.....-lII ........rOf.c-." 84 y~ Oct 2. 10 Lebanon Pa . Leader Nurain u ..i.Sro,~:r ",0...1llI .- - White -....... ,........--..-. - Hill DlClOlHT', """" ......"'" ...- ~-- If.,SIIil'' Pa Ire..O ............... ... ,... DW - ..... ClInberland ....., I'.KJ ~-=-::: WOT>>r:....HAMlf.ll......., ............'*"-1 Effie Shue . AOON:..",... 1958 Olestnut Court , olc.m.tt)I. CI--, ... 1994 ."""'- ,.Mt Lebanon Cemetery H.UII:AHOAOOIlIUOf"ACllnY Hill, Pa. 17011 .1. llClHst: HUUNR ...~ -...- ~.l'IllII""""'"""'ol......lICI ~"""'ol""" =::"::-"-C-"- .. _ol..,~~~ldol........_.,..plKelllMtd ~.~'... "'" ............0 .. TIJrtQ....iuCtt l'IHSlNUt.lIE" 01l654-L n. .. ...... EM'IAN . ~----.....,,--..... NIlI.........rr1..~__~nNA'1 ...uw.CAUI.'...... -...- -*'ul'ldNlli- \,U'/l....-' -"'- ===~ CAUII___"..., 'flIlI.-...cl_ '.....,dIMI\IWT AHAUJOrIY "N'OfIIUIcn I: ASACOtGlOUl'IC(Of). MRlAUlOPIYIlNOlNOI -u.aal!P'fUOf'IfD COW'IlTlOHOf'CAUSI ~D€AlH' MAHHlA Of' OCAil'H DAllCWIHJUIl" ~.o.''''1 '....lOfWJUfl'f' ""'UfrtRM)AM' Dt:lCJUUtfCMH.IUfII'f'occ:uMIO ..... - I'...-g .......tgtlat '" 0 ...Rl - ..... "IIIIDCAL IXAMNNCOftOHI" Oll..........,..~INI/Of~.an.,.,....,..._MCWfM.lltItU-.dIl.._plec..Wld......tMUUM(.I.... 11..",.".....IUIC.................................................................,........................."........ Mlrl URlAHOHU...... o ~ / y';; </ .~Jfrc:.JII AfC)cunltTlHCI'"'IlQAH,.,...-tlarlPOfOn:Wlg.....-.J--V,rqIll~ol\)Mfl) 1e......".,................__IIIhe.................._....._~.,.....__........,.......................... II. 01''' .I~/.;;:~\/;/I " ,,', , '.', , .'. .... " " .." ,,', "".,: " . , r I ."' ~"- .'. .- ?C' K". - "" -""" -. C i. " _, "~;: ",;', ',' ',',.',,: :"'. ffi{! '. ., '; ,:\ (g' .e- :', .'. ' :,:.:J~~ .".,.. . ,; <i."'':', .:' ,,),','.' : 't.;; ~ "'-,, 'i;i.c;:;;~ )l&'il ',':' -.;~~ ~_ ~~'f", ,c.... '. '.".>:.'<:':'" "'~):j;;;':"::":'-': :':'c:::"':'::-::'_'''.':v :....,,' ':"''':_'',?>~,'' .>..c,:.'-,:.'. . " ",-.. .'-'-'.-.,,,' -,&. ""'-. . "r'" '-c '~,,_,-'_' . '. ,..i'.:n,:,,:,''-':::';'' :',..,: ',:,''-,'. ;c',~',"__ ',' "._..':,,,";. .. ,':".' "",>.:." , . .-. - ,:_C,~ !," __ .,. k" """~i "'0':', it' . -\ 1-.".. :: 'iV.' ,'''' . ' '" ,c.,_ :.7C} '. , , ' , . _. ;,,-:';,i',',,;c,"H&\ , ':~;r~f: ," - '..' ---:;;C~~:;'M,~';:~2:{:,'" ': ,.' . '.'. ..'..-', , .'.- CF.. ' , 'y, _::~'" "", .-'_ 'c,__: .- . . i'i) " - ': ,,--f1 "'ct. '-. ~>i'~ ""'f;:\ ' · . ,: "}J;{f{tt:A "" m- --""91, ?:~. J ~. " ""M'- t;, ,ii ' , "7l'i'''_ <." ,. " Ii "'" ~! ~. ",.I;" J;, ~ :,: c '" ,_,;:-:J5~1~l;r~_ ' :~1:~:~;~' ,"" . .'("::'-'''i'': "-.,:" .' ; ,> / . .., - . .. '.c..',.'....., :....<_, ,." . '.' - . - - '.' " .-. .... SAmlS, GUmO & MASLAND 2109 Market Slrt't'l Call1flltlll, PA I l'_'.,~~~~;;,"-.f-~'<';';, ;':.~,.. '. .' .' LAST WILL AND TESTAMENT OF ARTHUR B. COPENHAVER. I, ARTHUR B. COPENHAVER of the Borough of Camp Hill, Cumber- land county, pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my wife, Ruth L. Copenhaver, if she survives me by sixty days. If she does not so survive me, I give all such property to those persons named on a written list made by me during my lifetime, or in absence of a written list or designation on said list, I give all such proper- ty to my daughters, Jane C. Fleming and Judy C. Meck, or their issue per stirpes, to be divided between them or among them as they may agree or, in the absence of agreement, as my executor may think appropriate. My Executor may make whatever arrangements my executor deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. ckk. Page 1 "":,1-t,-".,, .' II. Residue: Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the dollar amount not taxed in my estate due to the applica- tion of the Unified Credit for Federal Estate Tax purposes (the exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph III hereof. SA lUIS, GUIUO '" !\IAStANn 2109 Markel SUCCI Calllp 11111. JtA B. Oualified Terminable Interest Property Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. My executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. ()/.JA_ Page 2 SA lUIS, GUIUO & MASLANI> 2109 Markel SUCCI Camp 1I111,l'A treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a portion or all of such assets so qualify/ such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and adminis- tered by the trustee as a separate trust estate with the balance/ if any, of the assets which are governed by this subparagraph B. also held and administered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case/ any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of paragraph IV hereof. UNIFIED CREDIT TRUST 111. The trustee shall have/ hold, manage, invest and reinvest the assets of the Unified credit Trust, collect the income and: A. If my wife, Ruth L. copenhaver, survives me, then beginning at my death, the trustee shall pay over to my wife during her lifetime the net income of the trust in quarterly Page 3 {lW- >. . SAIIlIS, GUIUO & MASLAND 2109 Mar~ct SUCCI Camp 111I1. JlA installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for her mainte- nance, support, medical and nursing care, taking into consider- ation any other means readily available for such purposes, and to provide the standard of care which she was enjoying prior to my death. B. After my wife's death (or mine if I survive her) the then remaining principal and any undistributed income shall be divided into two equal shares and distributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased child to be paid to her issue per stirpes. OUALIFXED TERMINABLE INTEREST PROPERTY TRUST (OTIPI IV. OTIP Trust: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: A. If my wife, Ruth L. Copenhaver, survives me, then beginning at my death, the trustee shall pay over to my wife during her lifetime the net income of the trust in quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for her mainte- nance, support, medical and nursing care, taking into consider- aAb Page 4 SAII>JS, GUll>O & MASJ.ANn 2109 Markcl Srrccl Call1Jl 1111I. PA ation any other means readily available for such purposes, and to provide the standard of care which she was enjoying prior to my death. B. After my wife's death (or mine if I survive her) the then remaining principal and any undistributed income shall be divided equally and distributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased daughter to be paid to her issue per stirpes. V. Disclaimer: My wife (or her personal representa- tive, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to her hereunder, including the provisions for her in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to her or to the trusts created herein shall be divided equally and dis- tributed to my daughters, Jane C. Fleming and Judy C. Heck, the share of a deceased daughter to be paid to her issue per stirpes. VI. Power of Appointment: No provision of this will shall exercise any power of appointment I may have. VII. Adopted Persons: Persons adopted during minority shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. ~L Page 5 SAmlS, GUmO & MASI.ANI) 2109 Markel SUCCI Camp 1I111.I'A TAX PROVISIONS VIII. Death Taxes: All federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply to generation-skipping transfer taxes. IX. Tax ODtions: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. ADMINISTRATIVE PROVISIONS x. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: Page 6 tJBc. SAmlS, C;UIUO & MASJ.ANU 2lWMurkt'1 SUct'1 Call1J1 Hill. P^ A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and c. As my grandchild attains the age of 25, he or she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; and as said grandchild attains the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at the time when such shares are directed to be set apart or at the time when any addition is made thereto, such grandchild shall then have the right to withdraw such part or parts or all, as the case may be, of such share as is given to such grandchild upon attaining such respective age. D. If any grandchild for whose benefit the trustee holds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the princi- pal and any accumulated and undistributed income of the share aM- Page 7 shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undis- tributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. XI. Earlv Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preceding articles. This may be done by paying the then-remaining princi- pal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying lt to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the minor's name, payable to him or her at majority. XII. Riahts in Income: Each trust hereunder shall be entitled to a proportionate share of income accruing from the SAIUIS, GUJJ>O & MASI.ANn event as of which it is to be set apart (for example, the date of 2109 Markcl Slrecl Caml1 Hili. PA my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal O.lad Page 8 "L~"'';:':'''.-.~'_---'' SAlOIS, GUIUO & MASLANU 2109 Markel Suetl Camp 1111I. PA . may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the marital deduction trust, all income undistributed at a benefic- iary's death shall be treated as if it had accrued thereafter. XIII. Protective provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual payment to the beneficiary. XIV. Manaaement Provisions: I authorize my executo~ and my trustee: A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any princi- ple of law limiting delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal proper- ty, and to give options for sales or leases; D. To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; ~ Page 9 F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, including Robert Schroeder, prudential Securities, to delegate discretionary authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation in addition to any fees otherwiso payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. SAlOIS, Gumo '" Mi\SI.AND 2109 Markel SIICt'1 Camp Hili. PA K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against them. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenseo in computing one tax or another, election to oplit gifts and election to payor to defer payment of any tax in all events without their being bound to require contribution from any other person. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as /,j I , , I oj :J H :\ .~ otherwise specifically stated. All powers, authorities, and ~ Page 10 l' J l>, ,i-' 'I , ~ J "-j SAIJlIS, GUIDO 8< MASLANJ) 21O'J Markel SHeet Camp II ill , PA .. ~ -,~ ",j I , , . , j I "'1 J ( L~ ;1 .+ .. discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. XV. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee. FIDUCIARIES XVI. Executors and Trustees: I appoint my wife Ruth L. Copenhaver, my daughter Jane C. Fleming, and my son-in-law David Fleming Co-executors of this, my Last will and Testament. Should any of my executors fail to qualify or cease to act as such, then I appoint my grandson, Lamar David Law, to act in this capacity. Should all of my executors fail to qualify or cease to act as such, then I appoint PNC Bank, I appoint David Fleming and Jane C. Fleming as trustees of any trusts created herein. Should either of them fail to qualify or cease to act as such, then I appoint my grandson Lamar David Law to act in this capacity. Should all of my trustees fail to qualify or cease to act as such, then I appoint PNC Bank, N.A. to act in this capacity. None of my personal representa- tives shall be required to post bond in this or any jurisdiction. au Page 11 -t I ~ IN MITNBSS MHBREOF, I tII this, the ;;1 - day of have hereunto set my hand and seal on 1/111 a.- , 1994. o ! i , , . ,. ,~ t ~~~ (SEAL) , '. ~. " '" Arthur B. Copenhaver ~ , i. "' i. "-. i,. . '" R )'} R .' ::]j' f In our presence the above-named testator signed this and declared it to be his will, and now at his request, in his presence, and in the presence of each other, we sign as witnesses: ;!'; ~ r# ~} ~~.. W,. .' :~; T: ~: \.' ~1;'" :fA. '-. dJ'A7U7 Name ...-' I Name ~ ({~ )/&,;4. Ad'dress . J'?1~'C;/"'~~;I ~ Add ss ~j .. ,,, ~'i 'I' '1.- ",'j' \'\ t'J .f.'.' SAlOIS, GUIIlO ,j &. MASLANJ> :';'.'I~ 2109 Marktl SUCCI Z;, Camp lilli, I'A :<-'j q :1 r Page 12 SAIIlIS, GUmO '" MASI.ANU 2109 Mnrht SU.:el Camp filii. PA COMMONWEALTH OF PENNSYLVANIA) COUNTY : SS. OF CUMBERLAND) WE, the undersigned, the testator and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator signed the will as witnesses and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Cl~~", So ~,.,. Testator p Witn Subscribed, sworn to and acknowledged before testator, and subscri~ed and sworn to ~e me witnesses, this .z "=- day of 'I me by the by both , 1994. ~<?7tI/~L-( ~'4~ . . tary Public NOTARIAL SFAl THElMA S McCAIISWI, No!.1ry Public c..,lIP l!ill, r.U'I1~cr!~no Counly My Commis;lon I xpircs JulV :1. 1996 ,'- , .. .., ;~~:':::~~ .,-..,. - ~1'~' "~' ~ !tt~t;: {=fi':'~- ' ~kW~-:':" ;;'f-' ,'r. ::'~\ . 'j.'~ : ':1 ,In &; '1) r^ , .;;;~ ' -':'-:-., 1""1 ':"l blf. ,~ : ,U{ -i; '.'d- ~- E-' f., ;~ >:-_ri:"t:--~_ i~J.- n ., . j. ,.~ - b.gl -...,&!~ ;:'. , ":l' 0- 1 ,...., := e I ij ~ I ~~ t{- ~ ~ ~ ,0 ><:; 1i u ..~ ~:f td ~ . q- "':I: m III t.:l IS ~ I - ;:; ~~ . !!a IS ~ , - <'6 " ",/ . -<' .. , ., '. .. ! ". .,. ;; ~..-- ,- -~, ~~. . e CERTIFICATION OF NOTICE UNDER RULE 5.6(a\" ~" c C' Name of Decedent: Arthur B. Copenhaver October 14, 1994 Date of Death: Will No. 895 of 1994 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on October 31, 1994. Ruth L. Copenhaver 1958 Chestnut Street CAMP HILL, PA 17011 Judy C. Meck 229 Hogestown Road MECHANICSBURG, PA 17055 Jane C. Fleming 205 S. Sporting Hill Road MECHANICSBURG, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: October 31, 1994 SAIDIS, GUIDO, snUFF & MASLAND 2109 Mllket SlIecl CAmp 1111I. PA ;J Jo})n El,~ Slike, P p OX 737 C~ HILL, PA 17001-0737 Telephone: 717//737-3405 Counsel for Personal Representative 14. Not Valuo Sub 00110 Tax Uno 12 minus Uno13 1G. Spoul&lTfln'f.r.(for dalu 0' dnth all., 1!1-30.114~ 8.. In"NeUO"' for Applicable Par""'..g. on PIg. 2. (Includ. ....lu.. trom Sch.dul. Kaf 8ch.dlll. M.) 18, Amount 01 Uno 141axoblo st 8% roto (lncludo voJu..lrom Schodulo K or Schodulo M,) 17. Amounl 01 Uno 14taxablo a118% rato (Includo voJu..lrom Schodulo K or Schadulo M.) PrIncipal tax duo (Add tax Irom Unos 15. 10 ond 17.) Credits 8PDU..IPov.rtv C,.dll Prior pavmonts Dlocounl + 105,000.00+ 5,526.32- 20. If Uno19 Is roalef thon Uno 18, onlor tho dUforonco on Uno 20. This Is tho OVERPAVMENT. ; I! !Cfi' "W!' eti:tt\' .,,, larllre' OU'tIri'''''.'',efund'cr,'''dt:ir'ovi'' "ii" '~'!:lliI:"lil,~d;llf:ill:'Iii!il 21, II Uno 18 Is grostor than Uno 10. ontor tho dllloronco on Uno 21, This Is tho TAX DUE. A. Entor tho Interost on tho ba1anco duo on Uno 21A. B. Entor tho totoJ 01 Uno 21 and 21A on Uno 21B. This I. tho BALANCE DUE. Mako Chock Pa ablo \0: R. Islar 0' Will.. A onl 11111 111111,111111 11III1 " 1Pli!,IlI!ISUFlI!ITO' S R':AU!'OUESTlDNS'ONPAClI!'2ANl:IlO'REClfECI(MATliI~IIIII!illiiilililliilllll,111I111I 111I111111 1I1i11l ililll 1 'illill,1II n or per 0 por ury, 9C arB I al avo OM no 11 a roturn, ne udlng accompany "9 BC 8 U os nn SI810manl!. nn 10 I 0 aiD rrt'I no e go and belle I tt II b'Uo, correct nnd COl'11Jlolo. I doclaro that all roal Dslalo has boOn roportod atliuo markot valUQ. DoclaraUon 01 proparor olhor Ihan the porsonal r resentaUva 1B based on a1llnlormaUnn 01 which ro 810r hll9 an knQ lod o. SIGNATUREO PERil RU 81BLEFOR LINQRETURN AODnESS~' 'J~4.~':. 'r, ..",/(LI'l.o/ o--e "'/f '. See ule attached ADDRESS P.O. Box 1166 Harr sburg, PA 17108-1166 ~ REV-nOD Utl7-U) ... DECEDENT III CHECK APPRO- PRIATE BLOCKS ,., CDRRES- PONDENT .." RECAPIT - ULATIDN r.l 1:- I :} TAX 10, COMPUTA- 10, TlDN COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT,2IOIOI HAf\RISBURO,PA '7'21-0101 H. ,N~'!;~ INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) IB 4. UmIlod Estalo FOR DATES OF DEATH AFTER 12/3t1DI CHECK HERE IF A SPOUSAL PDVERTY CREDIT IS CLAIMED FILE NUMBER 21 1994 COUNTY CODE YEAR DECEDENrs COMPLETE ADDRESS 1958 Chestnut Court Camp Hill, PA 17011 94 10 02 1910 Coun CUmberland SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS) 124-07-7941 942 005.87 2. Supplomontal Rolurn 3. Romalndor Roturn I'ordl'uor d..th prior 10 '2-13-121 ~ &. Fodoral Estalo TBlC Roturn Roqulrod 0895 NUMBER DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL) ver Arthur B. SOCIAL SECURITY NUMBER 180-07-9385 IAIIT AND MID LE INIfIALI ver Ruth L. 1. OrlglnoJ Roturn HJ 48. Fuluro Inlorost Compronlso (lor doles 01 doslh oltor 12-12-62) IB 6. Docodont Dlod Toslato 0 7, Dooodont MoJntoJnod a Uvlng Trust (Anach copy 01 Will) (Anoch copy of Trust) B ! NI)CONFIDENTlAC,;rA!C'INFORMATlOO BHOlJU)'BI!DIRECTEDI oi:lilil,11iI1 II,I111I illlillllilllli i III 11111 ii 1111I11 ill lib 111I1 Iii "WIIi COMPLETE MAIUNG ADDRESS 100 Pine street Harrisburg, PA 17101 ..Q9 6, TotoJ Numbor of Salo Doposlt Boxos NAME Richard R. Lefever TELEPHONE NUMBER 717-237-5222 1. Roal Estato (Schodulo A) 2, Stocko and Bonds (Schodulo B) 3, Closoly Hold Slock/Par1nershlp Inlorosl (Sch, C) 4, Mortgog.. and Noto. Rooolvablo (Schedulo D) e. Cash, Bank Dopoalta & Mlscollanoous Personal Proporty (Schodulo E) 6, Jointly OWnod Proporty (Schodulo F) 7. Translore (Schadulo G) (Schodulo L) 8, Tolal Gro.. ABsols (lotoJ Un.. 1-7) 9, Funaral Expon808, Admlnlstlativo Costs, Mlacollanoous Exponso. (Schodulo H) 10. Dobis. Mortgago UablllUos. Uons (Schodulo I) 11. Total DaducUons (totoJ Unos 0 & 10) 12, Not VoJuo 01 Ealato (Uno 0 minus Uno 11) 13, Charllablo and Govornmontal Boquosts (Schedulo J) 2,525,505.43 24,622.63 2,500,882.80 14 2 500 882.80 28,260.18 (15) 942,005.87 x.Ql. . (10) 1,550,876.93 x .00 . 93,052.62 (17) 8,OOO.00x .15 . 1,200.00 (16) 122,512.80 InlDro91 (10) (20) 110,526.32 (21) (21A) (21B) 11,986.48 0.00 11,986.48 OAlE 1.:>130/9s . DATE I lobc, '1.5 . Copyright Form. Sotlwarl Only, "8. N.lco,lnc. Ng4PAOO' . <J C) ct t) o o , . ~ - ,... 1::..( - <ri- D :::JCl: :~.~ i~~- ....,. ,", -, a.. ~ c;. _ ,-~i ,"' 0- - <'> '<T ~ 'J " :4 , -t:". ;'j le..,_ o ':~) " l) 11) 15~ f.,; l\IU: ~-- ~ u: ~:J U(,) ,11- 'f- o --,..- o ,. _ "''''~7'~~--''--''._-_~'''-__ , . ~ , r .u . Estate ot Arthur B. Copenhaver 21-1994-0895 3% Benetioiary(s) Ruth L. Copenhaver $ 942,005.87 . . 6% Benetioiary(s) Unified credit T/W Arthur B. Copenhaver QTIP T/W Arthur B. Copenhaver Jane C. Fleming Irrevooable D/T fbo Grandchildren David Fleming $ 543,912.57 751,117.36 196,847.00 57,000.00 2.000.00 $1,550,876.93 15% Benefioiary(s) Grace Spier Earl Copenhaver Carl Copenhaver Irrev. D/T fbo Ruth C. smith $ 2,000.00 2,000.00 2,000.00 2.000.00 $ B,OOO.oo . . . CIt . ~ 11 Estate of: Arthur B. Copenhaver 21-1994-0B95 . 'lhe following persons are signing the return ae representatives of the estate: Ruth L. O:lpenhaver c/o McNees, Wallace & Nurick P.O. Box 1166 Harrisburg, PA 17108-1166 . David Fleming c/o McNees, Wallace & Nurick P.O. Box 1166 Harrisburg, PA 1710B-1166 Jane c. Fleming c/o McNees, Wallace & Nurick P.O. Box 1166 Harrisburg, PA 1710B-1166 . . . . . . I . . . . Register of Wills of CUMBERLAND county, Pennsylvania Certificate of Grant of Letters Testamentary No. 1994-00895 PA No. 2194-0895 ESTATE OF COPENHAVER ARTHUR B ~ J..t1\:i'l', r 11(;:)'1', M.1UUJ."ti J Late of CAMP HILL BOROUGH ~UMti~KuANU ~UUN~l, , Deceased Social Security No. 180-07-9385 day of October 192! an instrument WHERBAS, · dated May was admitted on the 24th 2nd 1994 to probate as the last will of COPENHAVER ARTHUR B (uA~~, l!K~~, M!UUu~) late of CAMP HILL BOROUGH 14th day of October 1!2i and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify . that I have this day granted Letters TESTAMENTARY to RUTH L. COPENHAVER and JANE C. FLEMING DAVID FLEMING who ~ duly qualified as Executor(rix) . and ~ agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal . of my Office the ll1h day of october 1994. . tit () , CUMBERLAND County, who died on the and LAST WILL AND TESTAMENT OF ARTHUR B. COPENHAVER I, ARTHUR B. COPENHAVER of the Borough of Camp Hill, Cumber- land County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my wife, Ruth L, Copenhaver, if she survives me by sixty days. If she does not so survive me, I give all such property to those persons named on a written list made by me during my lifetime, or in absence of a written list or designation on said list, I give all such proper- ty to my daughters, Jane C. Fleming and Judy C. Meck, or their issue per stirpes, to be divided between them or among them as they may agree or, in the absence of agreement, as my executor may think appropriate. SAIDIS. GUIDO & MASLAND 2109 Market Slreel Camp Hili. PA My Executor may make whatever arrangements my executor deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate, 44:. page 1 .. . . . . . .. SAlOIS, GUIDO & MASLAND 2109 Markel Suret Camp filII, P^ ... .._~.~....' .....,._....~___..._ "" II. Residue: Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: I i A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the~ollar amount not taxed in my estate due to the applica- tion of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent>)>after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of paragraph III hereof. B. Oualified Terminable Interest Property Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. My executor shall have the right ~~~on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. (JAb Page 2 .' ......--..'.- . . treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and adminis- tered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and administered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall . . . . be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. UNIFIED CREDIT TRUST . 5AIDIS, GUIDO & MASLAND . 2109 Markel SUCCI Camp Hili. PA III. The trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and: .., A. If my wife, Ruth L. Copenhaver, survives me, then beginning at my death, the trustee shall pay over to my wife during her lifetime the net income of the trust in quarterly (l~;, Page 3 -' . installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for her mainte- nance, support, medical and nursing care, taking into consider- ation any other means readily available for such purposes, and to provide the standard of care which she was enjoying prior to my death. . . B. After my wife's death (or mine if I survive her) the then remaining principal and any undistributed income shall be divided into two equal shares a~d distributed to my daughters, Jane C. Fleming and Judy c. Meck, the share of a deceased child to be paid to her issue per stirpes. . OUALIFIED TERHINnBLE INTEREST PROPERTY TRUST COTIPl . IV. OTIP Trust: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: . w A. If my wife, Ruth L. Copenhaver, survives me, then beginning at my death, the trustee shall pay over to my wife during her lifetime the net income of the trust in quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for her mainte- nance, support, medical and nursing care, taking into consider- SAIDIS, GUIDO . '" MASLAND 2109 MArkel Street Camp Hili. PA tlAb Page 4 o .. - . ., 1'l".......jIo~I,..,.,.. ,t . \ J~ . . ,'~. .\ . ". . . , ation any other means readily available for such purposes, and to provide the standard of care which she was enjoying prior to my death. B. After my wife's death (or mine if I survive her) the then remaining principal and any undistributed income shall be divided equally and distributed to my daughters, Jane C. Fleming and Judy c. Meck, the share of a deceased daughter to be paid to her issue per stirpes. V. Disclaimer: My wife (or her personal representa- tive, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to her hereunder, including the provisions for her in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to her or to the trusts created herein shall be divided equally and dis- tributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased daughter to be paid to her issue per stirpes. . VI. Power of ADPointment: No provision of this will shall exercise any power of appointment I may have, SAIDlS. GUIDO & MASLAND . 2109 Markel Slrccl Camp Hill, PA VII. AdoDted Persons: Persons adopted during minority shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. . aeA'. Page 5 . iAIDIS. GUIDO '" MASLAND 2109 Market SlrCCI C.mp Hili. P^ ol.l ,:) TAX PROVISIONS VIII. Death Taxes: All federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under thie will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply to generation-skipping transfer taxes. IX. Tax ODtions: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. ADMINISTRATIVE PROVISIONS X. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child'of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: Page 6 .' . . A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and C. As my grandchild attains the age of 25, he or she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; and as said grandchild attains the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at the time when such shares are directed to be set apart or at the time when any addition is made thereto, such grandchild shall then have the right to withdraw such part or parts or all, as the case may be, of such share as is given to such grandchild Upon attaining such respective age. . . SAIDIS, GUIDO &< MASLAND 2109 Marker Slreel Camp Hili, PA D. If any grandchild for whose benefit the trustee hOlds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the princi_ pal and any accumulated and undistributed income of the share . ' . . tlM Page 7 '"', '"' ~ shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undis- tributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. '" ) XI. Earlv Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preceding articles. This may be done by paying the then-remaining princi- pal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the minor's name, payable to him or her at majority. ,; 0 l, : I I lJ ,/ II !.~) .1 i I i I , XII. Riahts in Income: Each trust hereunder shall be entitled to a proportionate share of income accruing from the SAIDIS, GUIDO &. MASLAND event as of which it is to be set apart (for example, the date of 2J09 Marktl SfreCI Camp HII/, PA my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal OAd Page 8 .. . . may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the marital deduction trust, all income undistributed at a benefic- iary's death shall be treated as if it had accrued thereafter, . . XIII. Protective provision: No beneficiary may soll, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim againot a benefi- ciary may reach any such interest before actual payment to the beneficiary. . XIV. Manaaement Provisions: I authorize my exocutor and my trustee: . A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory lint, without being required to diversify and regardleoo of any princi- ple of law limiting delegation of investment rosponoibility by executors or trustees; . SAID IS, GUIDO 8< MASLAND 2109 Markel Suett Camp Hili. PA B. To compromise claims and to abandon any property which, in my executor's or my truotee'a opinion, io of little or no value; C. To sell at public or private sale, to exchange or to lease for any period of time, any reol or peroonal proper- ty, and to give options for sales or leaseR; D. To join in any merger, reorganization, voting- trust plan or other concerted action of security holdors, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; . liII ~ Page 9 () . . . . . . . SAIDIS, GUIDO & MASLAND 2109 Markel Streel Camp Hili, PA .. II F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, including Robert Schroeder, Prudential Securities, to delegate discretionary authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against the~. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts and election to payor to defer payment of any tax in all events without their being bound to require contribution from any other person. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and tl6l!. Page 10 .. . . discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. XV. Executor or Trustee in Investment Business I The fact that an executor or trustee is active in the investment . business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee. . FIDUCIARIES SAIDIS, GUIDO & MASLAND 2109 Market Slreet Camp Hili. PA XVI. Executors and Trusteesl I appoint my wife Ruth L. Copenhaver, my daughter Jane C. Fleming, and my son-in-law David Fleming Co-executors of this, my Last Will and Testament. Should any of my executors fail to qualify or cease to act as such, then I appoint my grandson, Lamar David Law, to act in this capacity, Should all of my executors fail to qualify or cease to act as such, then I appoint PNC Bank, I appoint David Fleming and Jane C. Fleming as trustees of any trusts created herein. Should either of them fail to qualify or cease to act as such, then I appoint my grandson Lamar David Law to act in this capacity. Should all of my trustees fail to qualify or cease to act as such, then I appoint PNC Bank, N.A, to act in this capacity. None of my personal representa- tives shall be required to post bond in this or any jurisdiction. . au. Page 11 . . SAIDIS, GUIDO '" MASLAND 2109 Market 5u<et Camp Hili, PA <oJ ;:) " ., .-.-,,,,..... ~'., ,. ..... ,." - ''''". "~'" ~. '... ....." IN WITNESS WHEREOF, I PI this, the ;;l - day of have hereunto set my hand and seal on 2/tl ~ o , 1994. ~2t~ Arthur B. Copenhaver ( SEAL) In our presence the above-named testator signed this and declared it to be his will, and now at his request, in his presence, and in the presence of each other, we sign as witnesses: ,. '-., ~A~'7 Name ...-' I Name /h. 0~~ JjJP,ff4. Acl'dress . ~~C~ A Add ss Page 12 .' . COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) . . WE, the undersigned, the testator and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator signed the will as witnesses and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. ~ J!J. ~~r p Witn iAIDIS. GUIDO &. MASLAND 2109 Market SUCCI Camp Hili. PA Subscribed, sworn to and acknowledged before testator, and subscri~ed and sworn to ~ me witnesses, this .z...- day of _ me by the by both , 1994. ~d7'I/~'c{ cz!Mt. tary Public NOTARIAL SEAL THELMA S. McCAlISWI. Nolary Public Camp HIli, Cumberland Counly My Commis;lon [xplres July 3, 1996 · PA REV-lIS00 EX (7-24) Paga 2 Act 1148 or 1994 provides ror the reducllon 01 the talC rates Imposed on the net value oltranslers to or lor the un 01 ths spouse. The rates as prescribed by the stalute will be: · 3% (.03) will ba eppllcable lor eststes 01 decedents dying on or aller 711/94 and bslore 1/1/96 . · 2% (.02) will be applicable lor eststes 01 decsdents dying on or allsr 111/96 and bslore 1/1/97 . · 1% (.01) will be applicable ror estates 01 decedents dyIng on or oller 111/97 and belore 1/1/96 · Spousaltranslers occurring on or aller 1/1/96 will be elCemptlrom Inheritance talC. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (II) IN THE APPROPRIATE BLOCKS. YES NO 1. Old decodonl mako atranalor and: L rotaJntho U88 or lncorne of lhe proporty transferred.. ..... '.,.................. II.... to.......,.. .0...... Ot......... x b. retain the rfghllo designate who Bhatt UB81he property transferred or Its Income,.. . ....... .................... ........... . X c. retain. royorsJon81V I"torost; or. ....... ... ... .. . ... ............. ........ ..... ....... . .... . .. ........ ....... '" . x . d. receive tho prornlse'orllle 01 ellher payrnents, benefJIsorcBre?.................. It... It..... t..... .0............ to.t x 2. II doalh occurrod on or boloro December 12, 1982, did decedenl wllhln IWo Ve.,. preceding dealh tran.fer prop9l1V wllhout receMng adequale conslderallon?1I de.lh occurred aher December 12. 1282, did d..edenltran.fer property within one veer of death wllhoul receMng adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X . 3, Old decodenl own en 'In tru.tfo~ bank .ccounla, hi. or her de.th?.. .. . .. . .. .. . .. .. .. . .. .. .. .. .. . .. .. .. .. . . .. . . .. .. . . .. . X . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. . .. PAI5002 NTF.... o Copyright Form. Boflwa,. Onl)', tll'4 N.lco,'nCo N'''PA002 REY-tID:I EX. 14-11I1 COMMONWEALTH OF PENNSVLYA~IA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS AND BONDS ESTATE OF FILE NUMBER Arthur B. COpenhaver (All p'oporty Jolnllv-ownod Wllh Righi 01 Survlvorohlp musl bo dlsclosod on Schodulo F,) ITEM NO, DESCRIPTION 21-1994-0895 VALUE AT DATE OF DEATH 28,350.00 10,650.00 16,773.75 80,011.13 47,750.00 685.69 9,450.00 1,475.00 376.BB 45,433.13 2,26B.13 17,642.81 22,843.75 3,937.50 2,799.30 21,504.00 10,830.00 2,993.44 19,B12.50 15,677.06 2B,515.44 1 559 4B4.B9 $ 1 949 264.40 . 1 800 shs American Brands Inc., conmon stock 2 400 shs American Water Works Company Inc., COIlUron stock 3 630 shs Dana COrporation comnon stock . 4 1,359 shs E.I. DJPont deNemours & Company COIlUron stock 5 800 shs EKxon COrporation common stock 6 23 shs Fibreboard conmon stock . 7 200 shs General Motors corporation conmon stock 8 40 shs General Motors/Electronic Data systems COrporation common stock 9 10 shs General Motors/Hughes Electronics corporation common . stock 10 591 shs Georgia Pacific corporation common stock 11 190 shs Grant street National Bank common stock . 405 shs Harsco corporation comnon stock 12 13 500 shs Hershey Foods corporation common stock 14 200 shs John Hancock Investors Inc. common stock . 15 310 shs lcrd J\bbott Bond Deb Mutual Funds 16 672 shs Louisiana-Pacific COrporation COI1U1lOn stock 17 190 shs Mellon Bank COrporation common stock . 309 shs Q.Jantum common stock 18 19 1,000 shs Pennsylvania Power & Light co. common stock 20 691 shs Panhandle Eastern common stock 21 1121 shs PEXX> Energy f/k/a Philadelphia Electric common stock Total fran continuation e s TOTAL Also enter on Une 2, Roea lIulallon (II more space Is needed, Insor1 additional shoots of same slzo.) PA16031 NTF 1212 COPvnllht Form. 5ollw.r. Only, UIII4 Nllto,lnt, NIl4PAO:l1 . 22 200 shs Tenneco Inc., comnon stock 23 500 shs Transco Ccm'panies, Inc. CXIlI10n stock 9,075.00 7,187.50 .. Estate of: Arthur B. Copenhaver SOiEDULE B -- stocks and Bonds Page 2 21-1994-0895 . Item No. Description Value at Date of Death . 24 2496 shs '!he Trust CaTpany of New Jersey cat1ll'On stock 25 200 shs Washington Water Power CoJrpany cat1ll'On stock 37,284.00 2,937.50 26 1795 shs Wilshire oil Conpany of Texas comnon stock 27 $5,000 Allegheny COUnty PA Gen Oblig 5.75% due 12/01/1999 . acc:rued interest on above item as of date of death 12,452.81 5,126.60 106.34 28 $25,000 Allegheny COUnty Sanitary Authority 6.50% due 12/01/2016 aocroed interest on above item as of date of death 26,683.75 601.03 29 $20,000 Allentown PA GO 6-5/8% due 5/15/2007 aocroed interest on above item as of date of death 20,861.80 551. 78 30 $80,000 Allentown PA GO 6-5/8% due 5/15/2007 aocroed interest on above item as of date of death 81,175.20 2,207.12 25,027.25 31 $25,000 Antietam Valley 6.40% due 6/01/2013 aocroed interest on above item as of date of death 591.78 32 $20,000 Berks COUnty PA GO 5.75% due 11/15/2012 acc:rued interest on above item as of date of death 18,617.00 478.90 33 $50,000 Canon-McMillan PA School District 7.20% due 2/01/2007 aocroed interest on above item as of date of death 50,731.50 729.86 34 $25,000 CUmberland Valley PA School District 6.80% due 9/01/2010 aocroed interest on above item as of date of death 25,969.00 200.27 35 $25,000 eumru TWp PA GO 7.30% due 8/15/2014 25,570.00 'IOI'AL. (Carry fonJard to main schedule) . . . 354,165.99 . Estate of: Arthur B. Copenhaver SCllEDULE B -- stocks and Bonds Page 3 21-1994-0895 Item No. Description Value at Date of Death 35 accrued interest on above item as of date of death 36 $50,000 Dover Twp PA Sewer 7.30\ due 05/01/2014 accrued interest on above item as of date of death 370.00 50,154.50 1,660.00 49,091.50 1,392.81 52,202.50 1,595.62 64,705.80 37 $50,000 East Hempfield PA GO 6.13\ due 11/01/2011 accrued interest on above item as of date of death 38 $50,000 EPhrata PA Area School District 6.40\ due 10/15/2003 accrued interest on above item as of data of death 39 $60,000 Erie County PA GO 6.75\ due 9/01/2016 accrued interest on above item as of date of death 477.12 40 $30,000 Fox C11apel PA Area School District 6,30\ due 2/15/2009 accrued interest on above item as of data of death 31,246.20 310.68 41 $25,000 Gettysburg PA Rev 6.55\ due 2/15/2007 accrued interest on above item as of date of death 25,551.00 269.18 42 $25,000 Greensburg-Salem PA School District 7.10\ due 1/01/2019 accrued interest on above item as of date of death 26,822.75 510.62 43 $25,000 Lancaster PA Sewer 6\ due 4/01/2012 . accrued interest on above item as of date of death 44 $5,000 Lancaster PA Sewer 6.75\ due 4/01/2012 accrued interest on above item as of date of death . . .. 24,601.00 53.42 5,012.50 12.02 45 $50,000 Lancaster PA Higher Educ 7.625\ due 4/15/2006 accrued interest on above item as of date of death 50,768.00 1,901.03 50,662.00 46 $50,000 Iansdale PA Parking Rev 6.70\ due 8/15/2016 accrued interest on above item as of date of death 550.68 'lUI'AL. (Carry forward to main schedule) . . . . . . 439,920.93 . Page 4 EBtate of: Arthur B. Copenhaver 21-1994-0895 SOiEDULE B -- Stocks am Bonds . Item Value at Date No. Description of Death 47 $25,000 Lehi9h County PA GO 6% due 10/15/2011 25,872.00 . accrued interest on above item as of date of death 747.95 48 $5,000 Manheim School 6.30% due 6/01/1995 5,056.20 accrued interest on above item as of date of death 116.51 . 49 $50,000 Manheim Central School 6.10% due 5/15/2014 47,270.00 accrued interest on above item as of date of death 1,270.14 50 $5,000 Mifflinburg PA Sewer 5.625% due 11/01/2008 4,515.20 . accrued interest on above item as of date of death 127.91 51 Montour Joint School PA 6.30% due 12/01/1998 5,083.00 accrued interest on above item as of date of death 116.51 . 52 $5,000 North HUntington PA 5.75% due 4/01/2008 4,885.45 accrued interest on above item as of date of death 10.24 53 $25,000 Penn Manor PA 6.65% due 6/01/2008 25,268.25 . accrued interest on above item as of date of death 614.90 54 $50,000 Penns Manor PA School 6.13% due 9/15/2012 51,741.00 accrued interest on above item as of date of death 243.32 . 55 $5,000 Pennsylvania Commonwealth Highway GO 5.50% due 1/01/2000 4,720.50 accrued interest on above item as of date of death 79.11 56 $25,000 Commonwealth of Pennsylvania GO 8% due 12/01/2004 26,009.00 accrued interest on above item as of date of death 739.73 57 $5,000 Pennsylvania Higher Ed 6-7/8% due 1/01/2006 5,403.70 accrued interest on above item as of date of death 98.89 58 $50,000 Pennsylvania Higher Ed 6.15% due "6/15/2015 48,572.50 'lUl'AL. (carry forward to Il'ain schedule) . . . . . . 258,562.01 . Page 5 Estate of: Arthur B. Copenhaver 21-1994-0895 sotEDULE B -- Stocks and Bonds . Item Value at Date No. Description of Death 5B accrued interest on above item as of date of death 1,019.38 . 59 $25,000 Pennsylvania Turnpike Rev 6% due 12/01/2012 24,272.25 accrued interest on above item as of date of death 554.79 60 $25,000 Pennsylvania state University 7-5/8% due 3/01/2006 26,270.75 . accrued interest on above item as of date of death 224.57 61 $25,000 Philadelphia PA Gas Works 9-1/8% due 3/15/2012 26,151.00 accrued interest on above item as of date of death 1B1.25 . 62 $50,000 pittsburgh PA Series B GO 7% due 3/01/2007 52,716.00 accrued interest on above item as of date of death 412.33 63 $5,000 Pittsburgh PA GO 7% due 3/01/2007 5,137.10 . accrued interest on above item as of date of death 41.23 64 $25,000 Pittsburgh PA Water & Sewer 7.25% due 9/01/2014 27,912.75 accrued interest on above item as of date of death 213.53 . 65 $50,000 Sayre Bora PA GO 6.75% due 8/01/2011 50,32B.OO accrued interest on above item as of date of death 684.25 66 $5,000 Shiloh PA Sewer Authority 5.70% due 7/01/2013 4,446.05 . accrued interest on above item as of date of death B1.99 67 $25,000 Southern Fulton PA 7.10% due 3/15/2014 27,014.50 accrued interest on above item as of date of death 141. 03 . 68 $5,000 SUburban Lancaster PA Sewer 5.40% due 1/01/2011 4,608.45 acx:rued interest on above item as of date of death 77.67 69 $50,000 university Area Joint Auth 5.25% due 11/01/2014 42,650.00 . accrued interest on above item as of date of death 1,193.84 'IOl'AL. (carry forward to main schedule) . . . . . . 296,332.71 " Page 6 EBtate of: Arthur B. copenhaver 21-1994-0B95 SCHEDULE B -- stocks and Bonds Item Value at Date No. Description of Death 70 $10,000 Upper Allen 'IWp PA GO 6.30% due 4/01/2013 9,999.70 aoc:rued interest on above item as of date of death 22.44 71 $25,000 Upper Marion PA 7.20% due 8/15/2016 26,478.50 aoc:rued interest on above item as of date of death 295.B9 72 $25,000 Upper Marion PA 6.70% due 8/15/2000 26,OB3.25 aoc:rued interest on above item as of date of death 275.34 73 $25,000 Upper Saucen PA GO 6.95% due 12/01/2003 26,945.75 0 aoc:rued interest on above item as of date of death 642.64 74 $25,000 Warwick PA Water & Sewer 6.80% due 7/01/2004 26,470.50 accrued interest on above item as of date of death 489.04 0 75 $15,000 Waynesboro PA Water 6.60% due 4/01/2017 15,936.00 accrued interest on above item as of date of death 35.26 76 $50,000 West Greene School Dist PA 7% due 3/01/2006 50,960.50 0 accrued interest on above item as of date of death 412.33 77 $25,000 Hathoro-Horsham PA School District 7.20% due 4/01/2010 25,392.00 accrued interest on above item as of date of death 64.11 0 o o o 'rol'AL. (carry forward to main schedule) . . . . . . 210,503.25 . . . . . . REV-tiDe UtIZ.17J SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Arthur B. Copenhaver All r I olnl -ownld wllh thl RI hI 01 Survlvorlhl ITEM NO. must be dllclolld on Schedule F 21-1994-0B95 VALUE AT DATE OF DEATH DESCRIPTION 1 Prudential Money Market Account #02G00635662 Accrued interest on above item as of date of death 306,855.06 778.50 2 MRP -- medical reirnb.1rsement 3 MRP - reiJnl:A.1rsement for hospital room 4 MRP - medical reimbursement for West Shore Pathology 5 MRP - reimbursement for Inners Davis 6 Beane & Associates -- refund 104.14 840.00 30.53 35.53 13.00 7 Holy spirit Hospital -- refund of duplicate payment 8 19BB Fbrd Tempo 12.27 3,725.00 TOTAL A1.0 onlor on Ilno e. Roco ilul.Uon $ (An.ch .ddIUon.la 1/2" . 1'" .hoOI.1I moro .pacol. noodod.) 312 394.03 PA15081 NTF "IS COP)'l'llIht Form. 80ftwI'. Only, 1114 Nllco,lnc' N'''PAOI1 REV-1&10 EX. (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAlC RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G TRANSFERS PLEASE PRINT OR TYPE FILE NUMBER Arthur B. Copenhaver 21-1994-0895 THIS SCH. MUST BE COMPLETED & FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF COVER SHEET IS YES, DESCRIPTION OF PROPERTY DECD. DOLLAR VALUE ITEM Include name 01 the tranaferee, tholr EXCLUSION TOTAL VALUE % OF DECEDENrS NO, relaUonllhlD 10 docodant, date ollransfor. OF ASSET INT, INTEREST 1 Jane c. Fleming, daughter, 12/21/93 3,000.00 199,847.00 100 196,847.00 2 Irrevocable Deed of Trust of Arthw: 9,000.00 30,000.00 100 21,000.00 B. Copenhaver arx:l Ruth L. Copenhaver fbo LaMar David Law, Lisa L. Dunn arx:l stephanie Meek, grandchildren, 12/21/93 3 Grace Spier,sister, 12/21/93 3,000.00 5,000.00 100 2,000.00 4 Earl Copenhaver, brother, 12/21/93 3,000.00 5,000.00 100 2,000.00 5 Carl Copenhaver,nephew, 12/21/93 3,000.00 5,000.00 100 2,000.00 6 Irrevocable Deed of Trust of Arthw: 3,000.00 5,000.00 100 2,000.00 B. Copenhaver arx:l Ruth L. Copenhaver fbo Ruth c. smith, niece, 1/03/94 7 David Fleming, son-in-law, 9/19/94 3,000.00 3,000.00 100 0.00 8 David Fleming, son-in-law, 9/28/94 0.00 2,000.00 100 2,000.00 9 Irrevocable Deed of Trust of Arthw: 9,000.00 45,000.00 100 36,000.00 B. Copenhaver arx:l Ruth L. Copenhaver fbo LaMar David LaW, Lisa L. Dunn arx:l stephanie Meek, granchildren,1/03/94 10 Gift taxes on gifts within 3 years 0.00 of death TOTAL (Also onlo, on Ilno 7. Roesoliulollonl S 263 847.00 PAl5101 NT' "'" (If moro spaco Is noodod,lnllOr1addlllonftl shoots olsamo slzo,) COllrr11lhl Fo,,",501l.1" Only. '''4 N.lto, Int, N14PA10I . .' .. IRREVOCABLB AGREEMENT OF TRUST ~@[j?)1f . 1lllS AOREEMENT mad. and cnl.red Inlo thl. ~ dlY of December. 1993, by and between AR1llUR B. COPENHAVER and Rum L. COPENHAVER, of Camp Hili, Cumberland County, PCM.ylvanl.. panics of th. lint part (heRlnoftcr, the 'Oranton' or, where referred to .lnaU, Ih. 'Oranlo,"), and me BANK, NA nONAL ASSOCIA nON. of Camp Hili, Cumberland County, Pennsylvania, as Trust,e. pllt)' of Ih. .econd part (heRlnlft.r, Ih. 'Trulle.'). W1lNESSE1l1: ref....'" mod. a part hereor, which property will be hereafter lran.fmed 10 tho Trustee. WHEREAS, Oranton .... tho ownen of certlln property set forth In Schedul. 'A,' IlIached herolo and by thl. . NOW 'I1lEREF0RB, In con.lderatlon of tho mutual covenants and .greements heRln conlalned and Intendlna to be IcaoJly bound hereby. It I. agreed by IIld between tho panics heRlo as follow.: ARTICLE I Trust Assets . Th. Onzllon heRby absolu1.ly and lnovocably transfer IIld wlgn to tho Truste.. and tho Trustee acknOWledges Reelpt or, . . " . . , ,-1_: "" ., lit III oC Ih. Of1ll1lon' righI, 11110 and Inlereslln and to Ih. property 1I.led on S.hedul. "A," 11I1.hed herelO and by Ihl. referen.. mad. I par1 hereor. . Th. Il'USI lS'Ots, whlth .hlllln.ludo tho property IIsled on Schedalo .A. Ind III property added 10 Ih. IN.II subject 10 th. lentil of Ihl, Agreemenl (allsu.h lS.eI, herein colloctlvoly reremd 10 IS th. "Tru.1 Au....), shall bo h.ld, admlnbtercd, dl.trlbuled and governed by Iho TNst.., IN 1l\UST nevertholes., In occordsnc:o with thl provision. of this In.tnImenl. ARTICLE II Th. Of1ll1d.hlldren,' Trosl' Tho Trust.. .hall hold th. Tro.t Assets In lhreo~.eparalo Il'USII Cor th. bonofit oC LaMar David Law, Lisa L. -- Dunn and Slephanl. Meek, grandthlldrcn of Seldon, and shall manage, Invesl and relnveslth. ...... oC each lr\ISI, collect tho Incomo and administer tho rcspecIlv. \nlsIS IS Collows: A. As to tho Il'USI for LaMar David Law: I.Unlil LaMar David Law shall hav. atIaIncd th. Ig. o(forty years or his earlier death, tho Trosl.. ahallli"om tlm. 10 limo bul nol I... than annually pay 10 or for tho benent nf LaMar David Law Ih. net locom. of Ih. tnlIt. Th. Tro.I.. may, Ii"om 11m. 10 11m.. pay 10 or for tho benefit of LaMar David Law IIICh prinelpll of tho tnlIt IS, In tho IOle dIscretion of tho Trosl... may bo ncccuuy for his malnlOlllllC:O, .upport, mocllcal and nunlng care and ocIucatlon, IncludIng colleg. and snu!uat. education, laking Inlo consideration any other means readily avallablo for such purposes, 2.After LaMar David Law .hall hlvo a\\alned tho ago ..Harty years, tho Trustco shan dlstrlbulo tho then remaining prln.lpaI and any undlstrlbuled Incom. of hlslrust outright 10 LaMar David Law or, If LaMar David Law shill dI. bofo", IllaInlng that age, tho Trustco shill dlstrlbul. such asscu 10 his estat. or 10 tho penon appolnlocl by LaMar Dlvld Law 10 recelv. such ISSCtI under a general power of appointment. ! . , . .' . 8, A. to tbe lru.t for Lisa Law: . I.Untll LI.a L. Dunn .hell have aualned Ihe age of forty ye",a or her earlier deelh, the TrustCCl .hall from time to time but not Ie.. than annually p.y to or for the benem of Lisa L. Dunn \he nel Income of \he \rUII. The Tru.t.. may, from time to time, p.y to or for Ihe benent of Lisa L. Dunn such principal of the w.t u, In \he .ole discretion of the Tnllt.., may be n.....ary for her maintenance, .upport, medical and nunlng care and education, Including college and graduate educetlon, taking Inlo con.lderatlon any o\her means readily available for .ueh purpo.... 2.Al\cr LIsa L. Dunn "'all have ettalned \he sae of fortY yean, the TrustCCl "'all distribute \he \hen mnalolng princIpal and any undl.trlbuted Income of her tru.t outright to Lisa \.. Dunn or, If Lisa \.. Dunn shall die before attaining that sac, \he Tru.tee .hall distribute .uch welS to her estate or to the person appointed by Lisa L. Dunn to receive such usets under a general power of appolntmenL . c. A. to \he trUSI for Stephanie Meek: . "Until Stephanie Meek .hall have attained the age oUortY years or her earlier dca\h, \he Trust.. shell from time \0 time bul nolle.. than annually pay to or for the benem of Stephanie Meek the nel Income of the lrusl. The Truslee may, from lime [0 time, pay to or for the benenl of Stephanie M..k .uch principal of \he Wsl u, In the sole discretion of the Tru.te.. may be nCUSwY for her malnlenancc, support, medical and nunlng core and education, Including college and graduate education, taking Into consideration any o\her means readily evallable for such purposes. Cl 2,After Stephanie Meek shall have aualned \he age of forty yean, the Trustcc ahall dlstrlbule the then remaining princIpal and any undistributed Income of her \rUSt oumgblto Stephanie Meek or, If Stephanie M..k shall die before attaining \hat sae, the Trus\CO shall distribute such usets to her estate or to the person appolnled by Stephanie Meek to receive such assets under a general power of appolnbneol. -3- . . . . . . . , ARTICLE III SM:ndlhrlft Pmvl.lnn No part of th. Incom. or principal of th. TruSI Assets shall be subject to .ttaehment, levy or lelzure by any creditor, lpoase, ullgnee or trustee or receiver In bankruptcy of any beneficiary prior to hll or her actual receipt thereof. The Truste. Ihall pay over Ih. net Income end/or tho principal to tho plll1y herein designated, U !heir Interest mlY appear, wlthoat regard 10 eny attempled anllclpltlon, pledging or assignment by tho beneficiary, and wlthoul regard to any elalm th.reto or att.mpted levy, attachment, selZlllO or olher procesl Igllnll said beneficiary. ARTICLE IV OCM,., Powcn ofTn.lstce The Trulloo Ihell possess, among others. tho following pow.... both as to prin.lpal and Income, 10 be e....laed for th. best Interestl of tho beneficiaries: (alTo retaln Ih. property hereby transferred 10 tho trustee as w.1I .. OIly or all property that mlY bo added to this trult hereafter by Oranlorl or o!hen, real or personal, Including eny shlll'CS ofaloclc or other Iecurltles of tho corpont. truslee or Its luccessor, or of I holding compeny controlling tho corporale Tru.tee or Its .uccessor, without restriction to Investments lu!horl%ed for Pennsylvania fiducforles, .. !h. trustee deem. proper without regord to any prln.lpal or dlvenlncollon or risk. (blTo vary Investments, when deemed deslrabl. by th. InIstee, and to Invest In such bondt, stocks, notes, ....1 estat. mollpges or o!her lecurllIes or In such other real or personal property as thn Trust.. shill deem wi... wlthoul bolng restricted to lo-called "Ieglllnvestments." -4- " (c)ln ord.r 10 .IT.cl a dlvl.lon or Ih. principII or th. lru.l. or ror any olb.r purpos., Includlns any nnal dlatrlbu1l0n or Ih. Iru.U, 10 mnl<. sold division. or dlstrlbullons or Ih. personaily and realty penly or wholly In kind. If .uch dlvillon or dlslrlbullon Is made In kind, .ald ....Is are required 10 b. divided or dillrlbut.d at Ih.lr r..pecllv. v.lue. on Ih. date or dal.s or Ih.lr division or dlltrlbUllon. (d)To s.1I .lIh.r .t public or prlvat. ..I. and upon such Imns and condlllons .. the Tru.t.. m.y deem advanlagoous to lb. trulll, any or all ,.al or p.nonal ..tat. or Int.,..t th.reln owned by th. trust .ev.rally or In conJunction wilh other penon., and to consummata ..Id sal. or sal.s by aumclenl d.ed. or other Instruments to Ih. purch..er or purch....., conv.ylng a fee .Impl. 111Ie, ,.,.. and clear of all trust and wilhoul oblla.tlon or liability of th. purch..er or purchuere to ... 10 Ih. application of the purch... money or to make Inquiry Inlo tha validity of said sale or .ale.; also, 10 make, execul., acknowledge and d.llver any and all d.eds, ...I&IIments, opllons or oth.r wrlllngs which may be necessary or d.slnble In C8n)'lns oul any of the powen conrerred upon the Trust.. In this paragraph or elsowh.re In thl. In.trum.nl, . (e)To .1I0cate r.celpls and .xpensos 10 principal or Incom. or partly to each a. Ihe Tru.l.e from lime 10 lime Ihlnk. proper. (I)To mortgage or pledge any or all r.al or penonal property u Trusl.e In lis sole discretion .hall choo.e, wlthoul regard for the dlsposlllve provl.lons of this Instrum.nt. (&)In making dlstribullon of this lrusl, to make dlslribullons In cuh or In kind, or penly In cuh and portly In kind, wllh discretion to allocale plll1lcular usets In whole or In port or In undivided Int.....t. therein taking Inlo a..ounl the Income tax bul. or each .uch ....1. (II)To may make Imm.dlat. dlstrlbullon of Ihe th.n remaining principal and any a..umulated or undl.tributed Income outrlghllo Ihe penon or penon. and In the proportions they are then enlllled 10 Income should the principal of any !nUl h.,.ln provided for become 100 .mall, In Ihe Trust..'. discretion, 10 u 10 make continuance of the trulllnadvlsable. Upon such tcnnlnalloa Ihe righl. of all pereon. who mlghl othcrwl.. have an Inten:'1 as succeeding Incoma b.n.nclory or In remalnd.r shall ...... If any penon endtled 10 receive dlstrlbullon Is a minor or disabled In any way, the Trusl.. may pay the fund 10 the paren~ guardlau or penon or organization taking care of thaI penon or, wilh rcspccllo a minor, deposit the l\1nd In a ..vlnga f1md account In the minor', 1WI1. payable 10 the minor II majority. I ! I I I I I I i i . -s- . . . . . '. . (I)To m...so Ihll 111I11 with any olher lestamen-tlll)' IlIlsl or Inl... vivos 111I11 ereated by elth... Oranlor If lha lerml and provl.lonl of Ihe IlIllls arc Iben lubslanllllly Ilmllsr and hold for Ihe prlmlll)' benenl of tho lamo person or persons. O)To hold property In Its name without deslsnatlon of any ndu.11lI)' capaclly or In tho namo of a nomlnea or unreslllcrcd, . . (k)To retain a manlser for any real cstala owned by Ihe trust, Ineludlns the uso of ono or mora of tho benefl.larles of Ihe trull IS maneger, and 10 pay him or her Ihe .ullomlll)' fees for IUch lervl..., and 10 ellabllsh agency llCCounll with any bsnk or Investmenl Inltltutlon for wlltJnca In tho monascmcnl of trust wets and 10 pay su.h fees IS arc cuslomarally chersed for lu.h servl.... (I )To pay all costs, taxes, e.penses, and .hers" In C:OMcctlon with tho admlnlllratlon of Iho trusll. (m)To volo any shares of Ilock which form a plft of tho 111I.1 and to otherwho oxerello alllho powers Incldenllo tho own....hlp ohuch stock. (n)ln tho discretion of Iho Trusl.... to unllo wllh other owners of Ilmllsr property In canylns OUI any plans for the reorsanlullon of any c:orporatlon or c:ompany whose ICCIIrlll.. form a plft of tho trulll. (O)To ISslsn 10 and hold In tho tnalI an undivided portion of any ISset. (P)To purchlSo securities or other property. real or personal, from tho estalo of either Orantor or dbtributees of hither estalo and also to mako loans 10 either ..lalo or dlstribotccs of olther ..Ialo for PUrpOI" of JlfOvldlng liquidity to said ..tato. ARTICLE V Simultaneous Oeaths . Any person other than Ibo Oranlors who shall havo died IIlho samo tlmo IS any then reclplenl oflnc:oma of a lJUSl crelled :crcundcr or under su.b .lrcumstJn... that IIII dlm.ult or Impossible 10 determlno who shill have died nrst. shall be lcomed 10 havo prcdcceosod IUch benen.lllI)'. .6- -- I:J " ARTICLB VI Power or Withdrawal ", "I . , ).llllll)"?o SubJect to the epproval of the Trustee, '"yone mey add property (real or personel) to the principii of the.. InlstI by deed, will or 01l1orwl... To the extent thet '"yone eddJ property 10 these trult durlnl el1l1er Onnalor'l lifetime, Includlnllncllrecl 11ft.. then a power to wl1l1dr1w from this trult durlnl either Orantor'. lifetime II hereby Innled u follows: A,Dur\nl either Onnlor'. lifetimes each benenclllY named In .ubparagraph B of this Artlclo VI shin heve th. nOllCUJRul.t1vo power to withdraw th~ount hereln.ner lpecln~ III times during a OIIe month period commencing on lb. date ora conlrlbullon conlldered to be I dlrecl or Indlrec~ actual or deemed tranlfer mad. during Ihot calender y.ar. . B.Th. lotal amounl which mlY be wlthdrawn by any benenelllY on lCCOunl of such lrIIIIfera shall not be cumullllvo and, to tho exlent .ucb wlthdrlwal right hu nol been exercised by tho end of such ono month period, it shlllllpsD. Should IhI. noncumulotlvo power not be fully cxerclaed, tho amount lubJect to IUch power and not withdrawn Ihall be held In further truJl and be odmlnlslercd 10 IICCOrdenco with tho te:rm. of this \ruSL .. C,ln cree1Ing this power Itlllho Intont of tho granton lo.....to I noncumulative power of Invulon which will " -7. III o . . . qualify any tranlfer or deemed contribution of property to the tnlll as a Inlnlfer or conlrlbutlon of a prelent Interest under Settlon 2'03(b) of the Internal Revenue Code (here Inaner the .Code"), The failure of any benenclory to exerclle luch power will not be Irealed as a ",lease of IUch power as thai term II denned In \L' . ')),I{f""".I. ; :JJ).1', r~(I~ . Seellon 2514(e) of the Code. D.Tn1stee shall, within ten d.YI aller receipt of any transfer, nOllfy each benenclory herelnaller deslgnaled as having a withdrawal right (and If he or she Is then under legal dlsablllly, hll or her legal, natWIII or general guardian other than the Oranton) ofauch receipt and of the withdrawal right. Each such wlthdraw.1 rlghtlh.lI be exerelsable only by a wrlnen Inllnlment executed by Ihe benenclary having such right (If such benenclory shall be under any legal disability of any kind, execution may be by his or her legal, natural or general guardian, other than the Settlon) followed by delivery to the Tnlllee within one month of any transfer. Upon receipt of a wrlrten request Trustee shall make distribution within thirty days. 1\11lt.., In lu dlsc:sctlon, may fund luch wlthdraw.ls by distributing cash or other property, Includlns Insunncc pollcl... or by borrowing. The Trustee'l el",tlon as to form and source of payment shall be IInal and binding on any bcnenclory. B.1lIth of Oronton' arandchlldren, LaMar David Law, Lisa L. Dunn and Stephanlo Mock, shall have the above dosc:ribcd .s. . . . . /-----~-.. ~ ". " " noncumulative power 10 wlthdra~Crom Ih. bUst an equal ahara oC Ih~ value oC Iho lotal direct or Indirect actual or deemed tran_fer 10 the trult; provided. however, thaI no _uth wlthdnwal. when added 10 Iho .. . lIiRgalo valuo oC all wlthdhwala made by lho bcnenclary during Iho calendar y.... In whIch Iho Iran_Cer 10 I ! tho \nISI II mado _hall ex; tha creater orss,ooo or S% of Iho agcresat/~alue oC tho princlp)1 of tho truJl at tho limo of auch Wlth~wal (or lOch cOlTOlpondlns amount os th~}roVld~:~~~~(~~I~ of tha Inlernal Revenuo Codo of 19S6, os ~:. amended, Dr. ~ SU~!Clqu.~J.!'rall.1 pro~lslon U wlil"ho;eOnStltulo o reI.... of this power by tho hcnenclary). . \. GhJ ~~ ~ J..laJ1 ' ') ..... ~~J ARTICLE VII . . Flduclarv Bond ~ ) ) 'J"": ;),"\j ,',ll . MM. ~ ':' ."\ , , ~ . Any Oduclary IlC\lns hereunder shIll not be required 10 en1ct bond or olher sCCllrlly In any jurladlctlon In which sold Oduclary may be ..lied upon to .... . ARTICLE VlII Situs or Troll . CUmberland Counl)', PCIIIIJ)Ilvonla, Is hereby dcslll11aled os the situs of tho tnISlS herein created, and all questlonl pertaining to tho valldll)' and construction of thll brevocablo Asreement of Trust or tho admlnl&tntlon hereunder shall be dctcrmlned In lCCOrdance with tho lawl of tho Commonwealth of POIl/lJ)'lvanla reprdlcu of tho jurisdiction In which tho bUsll may at any tlmo be admlnlslered. . .9- !8 , , AR11CLB IX Irrevocability Tho lnllll c:realod hereunder >>hall be Irrevocable and nOllubJect 10 any amendment or alteration. Tho Oranlol'l hereby renounce any Interes~ Includlns any rcvmlon or pOlllbillty of ",vertu, In tho COrpUI and Incomo of tho lnllll and an>' rl&bllo determlno who Ihall ellloy laid COrpUI and Income. IN WlnII!SS WHEREOF, lho Orantol'l and the Trulteo have hereunto lei their handl and leall, an on tho day and year n!'lt above written. WItNESS: ORANTORS: Arthur B. Copenhaver (SHAL) or Rulh L Copehaver (SEAL) A TI1lST: TRUSTBB: mc BANK, NATIONAL ASSOCIATION ""~,,,'7'~~.. o '" " '. o CC o {,::."..",: f? .' ,'c'-."' 'F__;~ :-~-,-'-':' i{"r o ~-< " ~'}<:.-,~ . lr:;2 ",-..',-... '5<'0;.': O'C' !;I.","" ~(E\.} ~(~}~ " ;;;::'{;:-, - fJJt'.. ","-", (!).. . ~~.'~" ~(>- e Q" CI Ii) Ell . '. SCIIEDUI.B A 'ie" . WITNBSS:-- Arlhur B .Copenhaver (SEAL) Ruth C, Copenhaver (SEAL) A1TBSTl TRUSTIm: PNC BANK, NATIONAL ASSOCIATION By; " COMMONWEALTIl OF PENNSYLVANIA) COUNTY OF CUMBBRLAND) 55: On this, the day or . 1993, before me, a notlry public, tho undenlllled omc:er, pmonally appeared ARrnUR B. COPBNHA VEll end Runt L. COPBNHA VER. known to mo (or ..dlfoctorlly proven) to ba lbe penons whoso nomes are lubscribed to Iho wllbln Inltrument, end acknowledged lballhoy execuled lbe loma for tho pUrpOles Ihmln conlllned. IN WITNESS WHEREOF, I hovo hereunlo let my hend end omclal leal, Notlry Public My Commission Expires: ""f-:"'_",\:"tWt,-o:':V:,.",,~,,;i;;'....,,-....,",,,_,L,,:'''''''' " . . COMMONWEALTIi OP PENNSYLVANIA) 5S, COUNTYOPCUMBERLAND) On this, thl _ day of pcnooally appcaral , 1993, before me, tho undenlancd officer, who tdcnowledacd hlmselllhenelf to be the of PNC Bank, National Assoclatlon, and that holshe, as the . . belna authorized 10 do so, oxeculed tho fO'"80lng Instnlment for the pur. poses therein ..nlalned by signing tho nll\le of PNC Bank, National AssoclatlDn by hlmselllhcnelf as the . IN WI1NESS WHEREOP, I havo hereunto lOt my hand and nollrlel soaI, . . Notary Public My CommIssion Expires: . . . . .. .. <.) o \1018, GUIDO l MASLAND 109 Markn Scrtct Comp HIli, PA ~ ~ THB RUTH C. SMITH IRREVOCABLB AGRE!HENT OF TRUST THIS AGREEMENT made and antared into this 31st day of December, 1993, by and between ARTHUR B. COPENHAVER and RUTH L. COPENHAVER, of Camp Hill, Cumberland County, Pennsylvania, parties of the first part (hereinafter, the "Grantors" or, where referred to singly, the "Grantor"), and JANE C. FLEMING of Hampden Township, Cumberland county, Pennsylvania, as Trustee, party of the second part (hereinafter, the "Trustee"), WITNESSBTH: 1fRBRBAS, Grantors are the owners of certain property set forth in Schedule "A," attached hereto and by this reference made a part hereof, which property will be hereafter transferred to the Trustee. H01l THBREFORE, in consideration of the mutual covenante and agreements herein ~ontained and intending to be legally bound hereby, it is agreed by end between the parties hereto as follows: ARTICLE I 'Trust: Asset: II The Grentors hereby abeolutely and irrevocably transfer and assign to the Trustee, and the Trustee acknowledges raceipt of, .- . . . . UDlS. GUIDO . MASLAND 109 Mukn Sired Camp Hal, PA ! all of the Grantors' right, titls and interest in and to the property listed on Schedule "A," ettached hereto and by this reference made a part hereOf. The trust assets, which shall include the property listed on Schedule "A" and all othsr property added to the trusts subject to the terms of this Agreement (all such assets herein collec- tively referred to as ths "Trust Assets"), shall be held, admin- istered, distributed and governed by ths Trustee, IN TRUST nevertheless, in accordance with the provisions of this instru- ment. ARTICLB II Beneficiaries of the Trust The Trustee shall hold the Trust Assets in a separate trusts for the benefit of Ruth C. Smith, 2765 Valley Road, Marysville, Pennsylvania 17053, and the issue of Ruth c. Smith, and shall manage, invest and reinvest the Dssets of each trust, collect the income therefrom and administer the respective trusts as followSI A. Distribution of Income and principal - The trustee has the authority to distribute income and/or principal to Ruth c. Smith or her issue; provided, however, that no distributions may be made where, in the discretion of the trustee, such benefits are available through any public agency, whether federal, state . . . or local. If such benefits are available through any such governmental agency, then the trustee is specifically precluded from making distributions to Ruth C. Smith or her issue that rsquire the expenditure for services in maintaining good health, eafety and welfare. In tha event that the trustee determines that public funds from any source are not available then, to that extent, the true tee shall have authority to utilize both income and principal for medical and dental expenses, clothing, equip- ment, training programe of any kind, recreation, education and treatment as well as proper eupport and maintenance. While it is the primary purpose of the Grantors to provide for the care of Ruth C. Smith, the trustee shall have absolute authority to determine what funds are to be paid to or for her benefit and what funds are to be paid to or for the benefit of her issue. \IDIS. GUIDO . MASLAND 109 Market Sum Camp Hili. PA B. Public Benefits - The Grantors specifically declare that it is their intention that the trustee use her best judgment in the payment of the funds to or for the"benefit of the benefi- ciaries so that it will not impair or replace public assistance benefits of any federal, state, county or other governmental entity, or other benefits from any governmental entity, but that these funds supplement such benefits. c. Special Limitation on Distribution of Funds - The trustee is directed that in the event that it is determined by a government agency that the income and/or principal of this trust . - 3 - ~ ... .. ,lOIS, GlIlDO I MASLAND 109 Muka Street Camp HUI, PA ~ are to be required for the utilization of Ruth C. Smith ae a condition precedent to her receiving public funda, then tho truetee is authorized and directed to distribute all such funds to the issue of Ruth C. smith who are not eligible to receive public funds. D. Term of Truet - This trust ahall continue for the rest of the natural life of Ruth C. Smith or until such time as the funds have been depleted. Should any balance be remaining at the death of Ruth C. Smith, said balance shall be distributed to her issue per stirpes. ARTICLE III Soendthrift provision No part of the income or principal of the Trust Aasets shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and/or the principal to the part~ herein designated, as their interest may appear, without regard to any attempted anticipation, pledging or assignment by the beneficiary, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ARTICLE IV General Powers of Trustee The Trustee shall posaess, among others, the following powers, both as to principal and income, to be exercised for the best interests of the beneficiaries: - 4 - . . . . . . . . . IIDIS. GUIDO I MASLAND 109 Market SUM Camp Hili, PA " . o , (a) To retain the property hereby transferred to the Trustee as well as any or all property that may be added to this trust hereafter by Grantors or others, real or personal, includ- ing any shares of stock or other securities of the corporate Trustee or its successor, or of a holding company controlling the corporate Trustee or its successor, without restriction to investments authorized for pennsylvania fiduciaries, as the Trustee deems proper without regard to any principal of diversi- fication or risk. (b) To vary invastments, when deemed desirable by the Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as the Trustee shall deem wise, without being restricted to so-called "legal investments." (c) In order to effect a division of the principal of the trusts or for any other purpose, including any final dietri,.... ' .' bution of the trusts, to make said divisione or distributione of:. the personalty and realty partly or wholly in kind. If such . division or distribution is made in kind, said assets are re- quired to be divided or dietributed at their respective values on the date or dates of their division or distribution. (d) TO sell either at public or private aalo and upon such terms and conditions as the Trustee may deem advantageous to the trusts, any or all real or personal estate or interest therein owned by the trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obliga- tion or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowl- edge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this instrument. (e) TO allocate receipts and expanses to principal or income or partly to each as the Trustee from time to time thinks proper. (f) To mortgage or pledge any or all real or personal property as Trustee in its sole discretion shall choose, without regard for the dispositive provisions of this instrument. (g) In making distribution of this trust, to make distributions in cash or in kind, or partly in cash and partly in kind, with discretion to allocate particular assets in whole or in part or in undivided interests therein tahing into account the income tax basis of each such asset. - 5 - . . . (hi To may make immediata distribution of the then remaining pr ncipal and any accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to income should the principal of any trust herein provided for become too small, in the Trustee's' discretion, so as to make continuance of the trust inadvisable. upon such termina- tion the rights of all persons who might otherwise have an inter- est as succeeding income beneficiary or in remainder shall cease. If any person entitled to receive distribution is a minor or dis- abled in any way, the Trustee may pay the fund to the perent, guardian or person or orgenization taking care of thet person or, with respect to a minor, deposit the fund in a savings fund account in the minor's name payable to the minor at majority. (i) To merge this trust with any other tsstemen-tary trust or inter vivos trust creeted by either Grantor if the terms and provisions of the trusts are then substantially similar and held for the primary benefit of the same person or persons. (j) To hold property in its name without designation of any fiduciary capacity or in the name of a nominee or unregis- tered. . . . (k) To retain a manager for any real estate owned by the trusti including the use of one or more of the beneficiaries of the trust as manager, and to pay him or her the customary fees for such services, and to establish agency accounts with any bank or investment institution for assistance in the management of trust assets and to pay such fees as are customaraily charged for such services. (1) To pay all costs, taxes, expenses, and charges in connection with the administration of the trusts. the the (m) trust and ownership To vote any shares of stock which form a part of to otherwise exercise all the powers incident to of such stock. "IDIS, GUIDO 1 MASLAND .109 MarkC1 SUec1 Camp Hill, PA (n) In the discretion of the Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or compeny whose securities form a part of the trusts. (0) To assign to and hold in the trusts an undivided portion of any asset. (p) To purchase securities or other property, real or personal, from the estate of either Grantor or distributees of either estate and also to make loans to either estate or distrib- uteee of either estate for purposes of providing liquidity to said estate. ~ - 6 - ARTICLE V Fiduciarv Bond Any fiduciary acting hereunder shall not be required to enter bond or other security in any jurisdiction in which said fiduciary may be called upon to act. ARTICLE VI SitulI of Trust: Cumberland county, Pennsylvania, ie hereby designated as the situs of the trusts herein created, and all questions pertaining to the validity and construction of this Irrevocable Agreement of Trust or the administration hereunder shall be det:ermined in accordance with the laws of t:he Commonwealth of pennsylvania regardless of the jurisdiction in which the trusts may at any time be administered. ARTICLE VII IJ:'J:'evocebilit:v The truste created hereunder shall be irrevocable and not MDIS. GUIDO " MASLAND 1109 Marbl Slim Camp Hili, PA subject to any amendment or alteration. The Grantors hereby renounce any interest, including any reversion or possibility of reverter, in the corpus and incoms of the trusts and any right to determine who shall enjoy said corpus and income. ! - 7 - "" . ... ARTICLE VIII substitution of Trustee .. In the event of the death of Jane C. Fleming or if, for eny reason whatsoever she ceases to serve as trustee herein, the Grantors nominate and appoint her spouse, David Fleming, of Hampden Township, Cumberland County, Pennsylvania, as trustee hereunder without approval of any court. Should both the seid Jane C. Fleming and David Fleming be deceased or cease to serve as trustee, then the Grantors appoint PNC Bank, N.A. as trustee hereunder without the approval of any court. ... , ... o IH WITHESS WHEREOF, the Grantors and the Trustee have hereunto set their hands and seals, all on the day and year first above written. o WITHESSI GRANTORS I o Iiu.... 8. ~..-- Arthur B. Copenhaver (SEAL) ~IDI8, GUIDO I MASLAND 109 Milk.. SuCCI Camp HlIl. PA --B,,:d .':/:~" uL. b~ (SEAL) Ruth L. Copenh er . o WITHESSI TRUSTEE I J ~ j},iUf./L r!.. X ~~j (SEAL) J e C. Fleming - 8 - ~.J \ " ~ r~ . . SCHEDULE A . Cash deposit of $20,000.00 . . . . .. AlDIS, GUIDO 4 MASLAND \lOll MukCl 51rect Camp HUI, PA . . . . REV"'III' U. ('-II, SCHEDULE H FUNERAL EXPENSES. ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Pi.... Prlnl or Typo FILE NUMBER 21-1994-0895 COMMONWEALTH OF P[NNSYlVANIA INHERITANCE TAX RETURN RUiDENT DECiDENT ESTATE OF Arthur B. ITEM NO. A. Fun.ral expen...: ver DESCRIPTION AMOUNT 1 Myers-Harner FUneral Home 2 Mt. Lebanon Cemetery -- grave opening 3 Rev. Richard Gordon -- funeral service 6,459.00 385.00 100.00 4 Gingrich Memorials -- inscription on gravemarker 60.00 B. Admlnlo"aUvo Cosio: 1. Personal RepresentatlvB Commissions Soclal Socurlty Number 01 Porsonal RspresenleUve: Year CommlJ8lons pald 0.00 2, Anorney Fees 12,500.00 3. Family ExempUon Clalman1 Ruth L. Copenhaver Addr... of Clalmant at decedent's dsslh Slreel Addt... 1958 Olestnut court RelsUonshlp Wife 2,000.00 City canp Hill Slele PA Zip Code 17011 4, Probele Fees 924.00 C. Mlle.nan.oul Expen...: 1 Saidis, Guido & Maslam -- attorney fees 2 Saidis, Guido & Mas lam -- reiJnl:ursement for payment to OImberland Law Journal for legal advertising 3 Patriot-News -- legal advertising of estate notice 4 David Fleming -- reirob.1rsement for photocopy charges, $11.26; short certificates $93.00; book $18.08; mailers $3.17 5 Dan Banlinger & Associates - fee for appraisal of 1958 Olestnut street 538.00 40.00 62.65 125.51 250.00 300.00 s 23 744.16 6 McNees, Wallace & Nurick - reirob.1rsement for miscellaneous expenses TOTAL Also ontor on line 9, ROOD ltulallon (It more apace Is needed. Insert addlUonal sheets or same size.) PA15111 NTF 121' Copyright Foun. SOltwl" Onl)'. tSlN N.leo, I"c. ND4PAI' I i iT . REV-tltIUtCtlUI COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN AEIIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS Pl.... Printo. FILE NUMBER 21-1994-0895 . . ESTATE OF Arthur B. ver ITEM NO. DESCRIPTION AMOUNT . 1 Internists of Central PA -- balance due 2 West Shore Pathology -- balance due 3 Ruth L. Copenhaver - reiJnb.1rsement for payment to Inners Davis 4 Holy Spirit Hospitsl - balance due 104.14 30.53 35.53 708.27 . . . . . PA15121 NTF 2110 TOTAL Also enler on line 10. Roca lIulallon (If more .p.ce's neodad, Inson oddlUonol shoOls of same size,) s 878.47 Coprr!lIhl'o,m, SOtlWI'. On1t,"14 N,lco,lnc. NI4PA121 -- REV-lIn U.II-". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER . Arthur B. ITEM NO. ver NAME ANO ADDRESS OF BENEFICIARY RELATIONSHIP 21-1994-0895 AMOUNT OR SHARE OF ESTATE A, Taxabla Baqua.ta: See Schedule attached . . . . . ITEM NO. NAME ANO ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B, Ch8lltable and Governmental Beque.t.: None . o TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS Also entor on line 13. Roca Itul.1Ion (II mora .pa.e I. n..d.d, In..rt addlUonal ah.ata alsame al..) s 0.00 u PA1S131 NT'I220A Coprrlgh1 Form. Softwar. Onlv. ,". N.'co, Ineo N..PAI31 .. . Estate of Arthur B. Copenhaver -. Page 2 21-1994-0895 Item No. SCHEDULE J, Part A -- Taxable Bequests Name and Address of Beneficiary Relationship 1. Ruth L. Copenhaver 1958 Chestnut Court camp Hill, PA 17011 surviving Spouse . 2. Unified Credit T/W - Trust Arthur B. Copenhaver c/o David and Jane Fleming, Co-Trustees 205 S. Sporting Hill Road Mechanicsburg, PA 17055 QTIP T/W - Arthur B. Trust Copenhaver c/o David and Jane Fleming, Co-Trustees 205 S. Sporting Hill Road Mechanicsburg, PA 17055 3. 'F1'"..,L");.,:"""".:ii.~:~.'.Trr.7'"'~~.....w.t+~~;.~-"''':'',...........,,,_.~-,,'....'!7..''''...,..----'''''''-...,..,.,...,..''''''"..- Amount Bequest of car ($3,725); life estate in trusts ($938,280.87) $543,912.57 $751,117.36 . REV-I.... UtIJ-121 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX REtURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE/ANNUITY/ TERM CERTAIN ESTATE OF FilE NUMBER . Arthur B. 00 aver 21-1994-0895 This schedulo 18 to be UBod for all61nglo lile, Joinl or Buccosslvu lila 0510109 Gnd 101m cOltaln calculaUona. For dalos 01 doalh al10r 12-31"01 and beloro G-1-0D, actuarial factors 10' slnglo Iifo calculations can bo found In Ravenuo Boo~lol (REV-100tB). For datos 01 doath on or al10r &"1"00 actuarlal faeto,a can bo found In IRS Publication "457 ActUD.lol Valuos, Alpha Volumo. Tho Inatrumont croatlng tho mo Inlor08110 a: (Pl.... .'''eh . copy of Inatrumenl) . Will Intervlyoa Deed a' Trual Olhor 1111I1 1111 IIIIIIIIIIIIIIIIII!IIlIlIlIlIlIlIIlIlillllllillllli'llllIillllllll,IIH,I'iIlIi,:11:'::I:,l!ii!'1I:I:LIFE, ESTATE .INTEREST. CALCULATION "I." II; ,1,il',I::::,lililldlll,Hiill!:::!',!U:ili ::II'llilllIlI,h liilillililnil i:'iI"'iII',,' N.m.(.) 01 U,. T.n.nt(a) Dat. a' Birth Present Age (N.ar..t Birthday) Tarm a' Vura U,.E.tal. ,. P.yabl. Ruth L. aver 11 25 13 81 Torm 01 Yoars . Torm 0' Voa,s Term d. Voar. Torm 01 Yoars . 1, Value of Fund Irom which Ule eatate(a) la pavablo: . .. , , , .. .. , , .. .. . , .. .. , .. .. , , .. . , , .. , , , . , .. ,.. $ 2,233,310.80 2. Actuarial Feelor per opproprlalo Toblo .. . , . .. . . , .. , , , , .. , .. .. .. , . .. .. .. .. .. , , .. .. . .. . , .. . .. , .. Inleroal Table ralo -- 031/2..lo 00% 010'-. ~orlabla Ralo 8.2 % 3, Volua a' Ufe ealote (Un. 1 . Un. 2) . .. , . .. .. , . .. , , .. . . , , .. .. , . . . , .. .. . . . , , .. , .. .. , . . .. .. .., $ .42013 938,280.87 . UIIII lIIi I II III II! !.IIIIIII 1 111I11111111'11111 lIi"II,I'I:IWi'!I:i!",li."'i",' :'.lli"'.",',:I'ANNUI'fY' INTEREST, CALCUI.:ATION'i ,I:,"I:,,,,",I,'I! i"I'''''.ti,llhI1Illi'll'i'l!lilltillli!I!Ii' 11111111111 '111111111111I 'I m,l!llll'il!l' Present Age (Noar..t Birthday) Namo(a) a' Annultan~a) Oalo 0' BIrth T.rm a' V..ra Annuity la P.yabl. . Torm of Voals . Torm at Yoars Torm of Yoara Torm 01 YU8Is 1, Valuo of Fund from which onnullv la pavoblo . , , . .. , . . , .. .. , , .. .. .. , , .. . .. . .. . . , , . , . , . , , .. .. . ,.. $ 2. Frequency a' pavout-- OWooklV . OBI-wooklV . OMonlhlv OauBl1orty []Seni-Annu.nv QAnnuanv OOlhor 3, Amount a' pavout por period.. . .. .. , . , . , .. , . .. , .. , .. . , , .. .. .. , . .. , , , .. , .. , .. , .. . , . . .. . , . .. . .. 4, Annual p.v.nent.. . .. .. .. .. . .. . .. . , .. . .. .. .. , .. .. .. .. .. , .. .. .. .. .. .. .. , . .. .. . . . .. . .. .. .. , &, Annuity F.clor (aeelnsWcUona) InlorestTobla rote -- 031/2% 00% 010% OVorlobla Rota % <.J 8, AdJu.tmenl Foetor (.eelnaWellons).. , , , , .. , , , .. . , , , .. . , . . .. , . , . , .. .. , .. .. . , .. , . , .. , . .. .. .. . . 7. VaJuo of Annuity -- II using 3 1/2%. 6%, 10% or II vBrlablo ralo and porlod payout Is 01 end of porlod, calculation Is: Un. 4 )C Un. 6 )( Line 6 ..... . . . . . . . . . . . . . . . . . . . , . . . , . . . , , . . . . . . . . . . . . . 11 Using varlablo ra1e and porlod payout Is al boglnnlng of porlod, calculation Is: (Un. 4 . Un. 5 . lln. 6). Una 3, NOTE: Tho vaJuos of tho funds which croalo the abovo (uluro Inlerosts must bo reponod 89 port of tho Estato Assots, Uno 1 through Uno 7. The R05ultlng Ufo/AnnuIty Inl01091(9) should bo roportod al1ho approprlato lax rolo on Unos 13, 15 and 16 8S roqulrod. PA1514t NTF ".. -.) Copyright Forma SottwI'. Only, 111I4 Nalco,lnc. NV4PAl4t ~... " .Ji.\ Re'J.\s.T ex_ (1l).~1 . '*' COMolONWeAl. TH 01' PENNSY\,VA141A INHeRITANce TAX ReTURN ReSloeNT DECEDENT ESTATE OF FILE NUMBER Arthur B. Copenhaver 21-1994-0895 This schedule Is appropriate only for Estetes of decedents dying after December 12,1982. This schedule Is to be used for all future Interests where the rete of tex which will be eppllcable when the future Interest vests In ossesslon end en 0 ment cannot be established wllh certalnl . The Instrument creating the fulure Interest Is: (Please attach copy of Instrument) [J Will 0 Trust 0 Other SCHEDULE M FUTURE INTEREST COMPROMISE . . . I. Beneficiaries NAME OF BENEFICIARY 1. Ruth L. Co enhaver 2. Jane C. Fleming 3. Judy C. Meck 4. 6. II. For decedents dying on or aner July 1,1994,11 a surviving spouse exercised or Intends to exercise one of the following within 9 months of the decedent's death, check the approprlate block and supply a copy of the document In which the surviving spouse exorcises such withdrawal right. o Unlimited right of withdrawal 0 Limited right of withdrawal III. Explanation of Compromise Offor: (If more spaco Is needod, aUach addltlonel 8,5 X 11' sheets) Based on the actuarial tables, it is estimated that MrR. Copenhaver's life interest in the trusts will be $938,280.87. Therefore, we are requesting a compromise of that amount. The balance of $1,295,029.93 should be taxed @ 6%. NOTE: $938,280.87 (life estate of widow in both trusts) + $1,295,029.93 (remainder interests in trusts in which widow has life estates) + $263,847.00 (Schedule G Transfers) + $3,725 (car to widow) = .$2,500,882.80 (Line 12 on Page 1). RELATIONSHIP Survivin Souse Dau hter Daughter DATE OF BIRTH 11 25 13 9/21/45 9/02/42 AGE TO NEAREST BIRTHDAY 81 49 52 . . . ... IV. Summary of Compromise Offer: 1, Amount of Futuro Inlerest . . . . . . . . . .. . . . . . . . . . . . . .. . . . . $ 2 ,,233,31 0 . 80 o 2. Value of Line 1 exempl from lax as amounl passing 10 charllles, etc. . . . . . . . . . . .. $ (also Include as part of lolsl shown on Line 13 of Cover Sheet) 3. Value of Line 1 pesslng to spouse at approprlate lax rate. . . . . . . . . . . , . . . . . . . .. $ Check 1 Block 06% ,12lI3%, 0 2%. 0 1%,0 Exempt (also Include as part of lotal shown on Line 15 of Cover Sheel) 4. Value of Line 1 Taxable at Lineal Rate . .. . . . .. .. .. .. .. . .. . . . .. .. .. . . . ... $ (also Include as part of lotal shown on Line 16 of Covor Sheet) 5. Value of Line 1 Taxable al Coitaleral Rale . . . . . .. . . . .. . . . . . . . .. . . . .. . . . . . $ (also Include as part of lotal shown on Line 17 of Cover Sheel) 6. Tolal Value of FUlure Interesl (sum of Lines 21hru 5 musl equal Line 1) . . . . . . . . . $ -0- WI 938,280.87 1 ,295,029.93 2,233,310.80 (,) ~ -. .04 -..' _. _. . ~~~ , - -- - - - - - -- - - -- - --- - - - - - - -.- -- -- - - -- - - - - - - - - - - - ---- - - - - - ---. m TOTAL AMOUNT PAID see3 . :54 CW (h!. /) jJ j , RECEIVED BY I . ,~A.o..( l.,. ,.1 tuv.".~ p,,,,j:/i,,~,,.1 U ~O""lUl' ' /.1,; J/:; MARY C. LEWIe ,'/ 't REGISTER OF WILLS ----------------------~--------------------~---7'- _1040""' t: II No.AA082331 COMMOND~:~~~~r ~~ R~~~~:YLVANIA : ...".. "I~'~ . OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX ;. RECEIVED FROM: i ACN ASSESSMENT r:t CONTROL 1:,1 NUMBER AMOUNT WEBBER RICHARD L ESQUIRE 366 GREEN SPRING ROAD P.O. BOX 40 NEWVILLE, PA 17241-0040 101 .893.:54 'OIDN'" ESTATE INfORMATION, !'I filE NUMBER U 21-1993-0894 !'I NAME Of DECEDENT (lAST) ~ VARNER EMERSON R II OAT. Of PAYM'NT m POSTMARK OAT. COUNTY SSN 199-24-6:529 IflRST) IMI) CUMBERLAND OAT. Of OEATH REMARKS DARLENE M SAMPLE & RAY E VARNER CHECK" 109 SEAL REGISTER OF WILLS 0'. -_." ~,,~ . " - , -;-.--_.:--...~~_. ~ - ~ .,.-- .....~. . .;~-. ..- -.~.......- ~ , t""::.:L ~ __._ , ._ ___ ._~ ___ ..,._ ....._ . ".w ___ _ __ _ __ _._ ._ u_ _. _ n.~_ .,_...._ ...L. _. _" 1 I I I t 1 I I J I I I I I I I I ~ tolD HI., ~"~M~~.''''..,.~''1'f'\,;.'!.At..>... t.:ft...~ l.-~-ro-i) - i.t",>r><'\f~.~"".-~.:!'~.E""'" 'lI!fI'''oNW~iiH+OF;PIN'~5YLVANiAl'~;fi~1~::.f,~1{~~:W~~ .'~\""'.';1."" ,~.> " '" I. N. ~""..~.... ~~-'u.,~4i':'h~<,:,~:l'i[Ji'/r:<.~I.: 'f',,~ ,'\ '. ~~\';<f;Tt'!Ff'i.:fDl""nM.NTOJl,.M UI'~i'~ ;-(:\If -~!.;'~':'~.~';;;:-~> ~- ". . i'l:-","~.).~ ,.,,!,.~.,~.!R'7,.; , . ,.-.~. -...,..."i,,.b'>>'j ",'tt >.. _ ''''-< ~., '.Vrd:~.;: 11"".;plH~s.vLV~NIA INHIRITANI:I AND ISTATI:r~'Cl."': ;;'i:,-J;~:,'}",. LEFEVER RICHARD R ESQ POBOX 1166 & ACN m ASSESSMENT AMOUNT CONTROL NUMBER ( ,\ Iv1 .~~.;). Jl RECEIVED FROM. "HARRISBURG, PA 17108 ,otDHIII ESTATE INfORMATION. !II I 8 R iii 21-1994-089:5 m AME Of DECEDENT LAST) ~ COPENHAVER ARTHUR I DATE Of PAYMENT B POSTMARK OoI\TE COUNTY S8N (fiRST) B 180-07-938:5 (Mil CUMBERLAND DATE Of DEATH , REMARKS m TOTAL AMOUNT PAID . I EGQ. '333.71 PB 9 .1 /" J_-J'- RECEIVED BY i'tr1Jl:~\lf';Uf.d !,l..VA.J ' > I~/' (14/<,,"'/ MARY c. LEWI8: . REGISTER OF WILLS /'/';.1-. '! DAVID G FLEMING CIO RICHARD R LEFEVER SEAL CHECK" 0101 .*THIS IlECEIPT IS REPL/lCIOO IlECEIP1' M 112641 I " REGISTER OF WillS ----------------------------~-~~--- . .' eo <'). , ,J I . . ~. r " . f, .: 11'" . ..---.--- ._----..~ , --...- r- __A. r~. t... - I,~! 1:-," .' .. -- - .... ..--.' ~ -. "..... ~> .... .- . ..L._.__...... __ I \ I I I I I , I ) I I I I I I I I lrotD"'" I I I t I I I' , I I I I I t I I 1 I I I J I I I .~11~IJl1t~~~e:i~3tr:1~i/,;~~:~;t~; ,....,..... ,.,. ct.<. '. n. . ,d.., ,.~ ACN ASSESSMENT P:'I CONTROL I;iI NUMBER RECEIVED FROM, & AMOUNT LEFEVER RICHARD R ESQ POBOX llbb 101 .~~, . '11 - HARRISBURG, PA IOI;D"'" ESTATE INFORMATION, !IIILNMIER III el-1994-0 !II NAME OF DECEDENT LAST} I;iI COPENHAVER ~ DATE OF PAYMENT iii 20 II POSTMARK DATE COUNTY 95 CUMBERLAND DATE Of DEATH REMARKS m TOTAL AMOUNT PAID _SS7.71 PEl 4 DAVID G FLEMING C/O RICHARD R LEFEVER EGQ CHECK" 0101 , , , : . -'.' SEAL RECEIVED BY .. "GNA-TUR!,' REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLa i , - - - - - - - - _. - -_. ~.- -- --. -- -- -- .~_._-----------~~--~ . n , r '. . '\1' ".. . . If ." . ' . " ... ., . , I ", I' . . '. ..---. -~ t.. _ nt, --,:~. . ' I ! . . . ..--_... . , - - _,--~--.......tlcI. I .. .~-~- --------. -- --- ---. ------ -- - .- - -- '- -,. --- - -- -- --- ------- -----. P!~: II~ ~C)22708 COfM\O"::."~~: :~::."~YLVA"IA ;.i~,;.." ,.... O'flCIAL RECIIPT . PENNSYLVANIA INHERITANCE AND ESTATE TAX ~. ~J.,L~ ~ ..- .~...-, , ~ D ACN ASSESSMENT CONTROL NUMBER m AMOUNT RECEIVED fROM: 101 .10::1,000.00 -+-... '.' Sl.IKE JOHN E 2109 MARKET STREET CAMP HILL PA 17011 lOIOHIU SSN (fIRSII 9 180-07-939:1 (Mil CUM9ERLAND DAlE Of DEAIH fa .10:1,000.00 DAVID FL.EMING RECEIVED BY REMARKS \ SEAL CHECK" 113 ._----------------------------------------~------ , 'I" - " ...' ,. , . . ~ ,'. ' . REGISTER OF WILLS " ", ,& . , I ~ \ . , .._-_& -p~ ~- ,.., ,,:-. j I " - .. ~-~... - ,'- .4'.... .... ....._. _. '.' ~ ' ___ _ __ __._ _~ _._._ _ __._ _._ ___,..... __._ _.._~_ ____ _...... .___.__ .._. ___ _ _"._ __ ~w. __ .._. _ _...__ __ _. .~_ _ ___.. . '0" c' "A'A'04' 80 0'7'" COMM~" NW, EA~~()j:, P~NNSya;,WANIA , NO... ' , ' .' , DIPARTMINT OP RIVINUI , '.',' OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX t..'#-IJtI..I.....) ."'" ,...i' RECEIVED FROM, i ACN ASSESSMENT P:' CONTROL 1:,1 NUMBER AMOUNT I LEFEVER, RICHARD R. P. o. BOX 1166 101 .II,'itlo.'ttl HARRISBURG PA 17108 ... 'OfD HUt 'OlD Hu' ESTATE INfORMATION, ~ fiLE NUMBER lOll 21-1994-0895 ~ NAME Of DECEDENT (LASTI ~ COPENHAVER ART UR II DATE Of PAYMENT m POSTMARK DA E COUNTY SSN (fiRST) D 180-07-9:385 (Mil CUMBERLAND DATE Of DEATH REGISTER OF WILLS m TOTAL AMOUNT PAID .011 .986.,,8 ..,,,,,.9Jp~<z ;:j:~ MARY c. LE~ REGISTER OF WILLS REMARKS SEAL DAVID FLEMING CIO RICHARD R LEFEVER,Esa. CHECK" 120 T-C~ --------------- -.- -- ~-- --- - -.- -- - - - - --'- - ~ ~l-- - ~r' 'I. . . " i . . .. . - ...-..-.-.. . --.._--- --."..... ,-- .._--~ _'-l. ~..JJ' ~_ ,. . ' .,:--. I I \ \ 14 -,?-~ I~ -5 REV-1547 EX AFP (12-94* COHftOHWUL'" Of p[HHSnVAHIA OEPAAT"[HT OF REVENUE IUREAU or INDIVIDUAL 'ANES aEPr. 1I0UI HARAIS.URa. PA l1U.'''OI 101 NOTICE OF INIlERITANCE TAX APPRAISENENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ACN DATE 2-5-96 Arthur B. Coponhnvor FILE NO. 2194-0895 October 1/.. 199/, COUNTY r,umb",'lnnr' NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBNIT TilE UPPER PORTIDN OF TillS FOR~ WITIl YDUR TAX PAYNENT TO TilE REOISTER OF WILLS. NAKE CIlECK PAYABLE TO "REOISTER OF WILLS, AGENT" REMIT PAYMENT TO: ALSPACH AND RYDER RICHARD R LEFEVER 100 PINE ST HARRIS8URG PA 17101 Register of Willo Cumberlond County Courthouoe Corliole, PA 17013 Anaunt Re"lthd ci/ CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiifli:i54-i-iif-iiiiii-mf:94Y-ilii'fici--OF-YNHiifii'A'N-CE-YA"x"iippiiiiisEii€il'r;-.U.l"OWAifcE-1iii--.......--..---- DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF Arthur B. Copenhaver FILE NO. 2191.-0895 ACN 101 DATE 2-5-96 APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Fun.,..l E~p.n.../Ad". Co.t./Hiec. EMpan... (Schedule Hl (,) 10. Debt./Hortg.g. Liabiliti../Llena ISchedul. Xl (10) 11. Tot.l Deduction. 111) 12. Nat V.lue of Tax Rdurn C 12) 13. Charit.ble/Cov.rn".nt.l aequ..t. CSchedul. ~) (13) l~. Not Voluo of E.toto SubJoct to To. Cl~l 2. ~OO. AA? An NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of 6hb returns assessed to date. ASSESSMENT OF TAX: 15. AMount of Lin. 14 at Spou..l 16. AMount of Lina 14 taxabl. .t 17. AMount of Lin. 14 taxabl. at 18. PrincIpal Tax DUI TAX RETURN WAS, I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: Original 1. Ra.l Eat.t. (Schedull AJ Z. stacks and Bond. (Schedul. 81 S. Clo..ly Hald stock/Partner.hlp Int.,...t (Sch.dul. C) 4. "ortOlg.I/Not.. Rlcalvabl. (Sch.dule OJ 5. C..h/Bank Depolita/Hl.o. Pa,.lon.l Proparty (Sch.dula El 6. Jointly Owned Property (Schedule fl 7. Tranlfa,.1 (Sch.dull 0) 8. Total A...t. rat. LJn..l/CI,.. A rat. Call.taral/CI... Brat. TAX CREDITS I PAYNENT DATE RECEIPT NUNBER AA022708 AA048007 DISCOUNT I.' INTEREST I-I 2,224.80(+) - 5 7-14-95 III' ro it p us additional discount may bo applied to Compromioe Tax ACN 102. . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I X I CIlANGEO See A ttachod Notice III 121 1.9/,Q.261../,0 131 l~l ISl 112,191..01 161 171 261. AI.? nn 2,525.505.43 IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI. YOU NAY BE OUE A REFUND. SEE REVERSE SIDE DF THIS FORN FOR INSTRUCTIONS.' , 181 21.71.1..16 878.47 24,622.63 2.~00.AA?An IlS1 Cl61 Cl71 931,509.30 2S~.8/,7.00 8.000.00 ?"r9~5 "7 1 Ii, ~'in ~? 1 .200.00 1./" I. 96.09 X .03- X .06> X .15- ClBl ANOUNT PAID 105,000,00 11,986.48 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE 119 211.28 ."74,715.19 Cr RUERVAnDHr E.t.t.. af dHMlent. dY.no on a,. b.far. Dec."" 12, 1911 .. if WlY futu,.. .nt.,...t In the I.t.tl .. trWllfe,.,..d .n pa....llon a,. .,.jo~t ta Ch.. I (calht.,..!) berwf1o"rJ.. of the d.cldent eftl" the ..plr.tlon of lII'Iy ..t.t. 'or Uf. or for y..n, t~ COMOnW..1th herRY ..pr..l1y ,....rv.. the r.ght to .ppr.... and ...... tran,f.r Inh.rU.,..c. TI... .t the llItl'ul CI... . (coll.t.nll rat. on any .uch future .ntlr..t. PIJAPOSEDf NOTlCEI To 'uU.U thli requ1r...nt. 0' Section 1140 0' thl Inh.rltanc. ~ ht.t. ... Act, Act 2Z of 1"1. 7Z P.S. S.cUon 2141. PA'fflEN'1 Det.ch thl top portion 0' thh Motlc. end .ubIllt w.th your p.pent to the Reght.r of Will. prlnt.d on the nver.. IIde. "'"Ik. ch.ck or ltOn.y ord.r p.y.ble tOI REDISTER DF MILLS, ADENT All p.pent. received sh.ll Hr.t be IPPII.d to .,..y lnt.n.t which ..y b. due with IIty .....In6tr appll.d to the t... REFUND CCRII A r.'und a' . t.. cr.dlt, which WI' not ...qu..t.d on the TI. Return, "'1 b. r.que.tld by coapl.tlne lit "Appllc.tlon 'or Re,und of Penn.y1vMla Inh.rltanc. Met E.tat. T.... CAEV-UU). Appllc.tlon. .r. .vIUabl. .t th.Off.ce of thl R....t.,. of NUll, .,..y of the Z1 Rev.nu. D"trlct OfficII, or by ceUln. thl 'P.c..1 Z4-hour en....r.ng ..rvlcl ~r. for for.. ord.rlngl In Penn.ylvlltl. 1-800-161-2050, aut..d. Pann.ylVlnl. end w.thln loc.1 H.rrl.~rg .r.. (717) 71'-10'4, TOO' (717) 111-IISZ (H..rlnD IIp..r.d Only). OIJECTlOHSI Any plrty In Int.r..t not ..thflld with the .ppr.....ent, .ll...,"c, or dh.Uowenc:. of d'ductlon., or ........"t of t.1C C InGlwlng dhcount or lnt.r..U II .hawn on thlt Notlc. w.t obJ.ct withln .bty (60) d.yl of r.celpt of this Notlc. by. --written prot..t to the PA O.p.rt.ent of R.v.nu., lo.rd of App...., O.pt. lllaU, H.r,.hburD, PA UUI-lOII, DR --lllctlon to havll the ..thr d.tar.lned .t .udlt of thl Iccount of thl p.r,onll rIPr...ntaUv., OR --epplll to the Orphan.' Court. AOKIN JlTAAJlVE CORRECTIONS I Fectu.l Irror. dlsCQvar.d on this .......ent shoUld b. .ddr....d In writing tal PA O.p.rtalnt of Revenu., lurlMl of Indlvldu.1 T...., ATTHI POIt h......"t R.vl.., Unit, O.pt. 280601, Hsrrllburg, PA ITlZI-D601 Phon. (717) 717-6505_ S.e p.g. 1 of thli bookl.t "In.tructlon. for Inhe,.lttlnC. TI. Rlturn for. R..ldent Oeesdlnt" CREv-lIeu fo,. 111 .~plInlUon of ..lnhtrltlv.1Y corr.ctlbll .rrorl. If MY till due II p'ld within th,... U) .-Iend.r ttanth. 1ft.,. the d.ced.nt', dllth, . flv. plrcent CSlU dhcount of \hi tIM Plld It .Uo..... Int.re.t It ch.r..d beginning .,Hh flr.t d.y of dlUnquancy, or n.n. C,) ""th. .nd ani (l) d.y fro. th. d.t. of d..th, to tIM d.t. of p.y..nt. TlMII which b.c... d.lInqu.nt b.for. Janu.ry I, 1912 b..r Int.r..t It thl ,..t. of .IM C6:<) percent p.,. annua .-Icuhtld It . dilly r.t. of .000164. AU t.ll" Which b.c... d.llnqu.nt on end .ft.,. January I, nil will be.,. Int.,.I.t It . r.tl Which will .".ry 'roe c.l.ndlr )I..r to c.l.nd.,. )llIr wHh th.t tit. lMOUnc.d by the PA D'Plrtaent of R..".nloIe. 'hi .ppllcabl. Inter'lt rat.. for 1'12 through 1995 er., DISCOUNT I INTEREST I !!!! tnt.r..t A.t. D.lly Int.r..t F.etar ~ Int.r..t ht. O.lly Int.,...t F.ctor I'll lot .000541 1'17 OX .000247 I'IS 16% .000411 1911-1991 11% .ooosn I... ..% .OODSn 1991 OX .OOOZu 1915 m .000SS6 1991-1"" 7X .0001'1 1916 lot .OOOZ74 I"S .. .00021\7 --Int.r..t It .-Icul_tad .. follo"l. IHTEREST . BALAHCE OF TAX UHPAID X HUHBER OF DAYS DELIHQUEHT X DAILY IHTEREST FACTDR ....Any Notlc. ...uId .ft.,. thl t.. beco... d.lInquent will r""ot en Inhr..t ulculatlon to flft..., cn) d.y. beyond tM det. of the ........"t. If p.y..,..t it .Id. .fter thl Int.r..t c~tatlon d.t. shoWl on tM Notles, .dc:lltlon.l Intlr..t au" ba c.lcul.t.d. '1 - .........~_'..., '_~_" .~ "n' . l' ..OIII"~ '*' COMMONWEAlTH Of PENNSYlVANIA DEPARTMENT Of REVENUE BURIAU 0' INDIVIDUAL TAXIS DEPT. 210601 HARRISBURG, PA 17121.0601 OECEDENT'S NAME SCHEDULE ITlM NO, . ; INHERITANCE TAX EXPLANATION OF CHANGES filE NUMBER Arthur u. Copenhaver 2194-0895 ACN 101 EXPLANATION OF CHANOES The tax due on all current intereata 10 reCloctl!d on tho attached -Inheritance Tox ABaeSlmont. The tox due on 011 future interest IIncertntntiea 1A cevered on the attached ceroprotlisc tax proposal. NIIT ESTA1'E $2,500,882.80 LESS: TRANSFERS Q 6% $255,847.00 TRAllSFEIIS (I 15% 8.000.00 '. TOTAl. tlON-PROBATE BequeSTS -263;847.00 - $2,237,035.80-- NET PROBATe ASSr.TS Less: TAllOIRLE PERSONAL PROPERTY (I 3% $ 3.725.00 TOTAL IICQueSTS 3.725.00 - - RESIDUARY TnUST $2,233,310.60 -$2,233,310.60 L.t'. (Ill) .41543 x LIFE eSTATE (1 % 927.764.30 $1,305.526.50 TRUST R&HAllIDER INTEREST SUIlJECT TO COHPROlII se TAX SlJHHAIlY SPOUSAL (I 3% TAllGIBLE I'ERGONAL pnopr.RTV $ 3,725.00 RESIDUARY LIFE eSTATE TOTAL (I 3% 927,7M.30 $931,509.30 TAX 0 6% TIlANSPEI\S $255,847.00 TAX (l 157. TI\AIISt'ERS $ 8.0no.oo TAX EXAMINER, lIorry A. lIorr PAGE ~~~ L R!V-1607 !X AFP (12-95* c~~aLTH Of PENNSYLVANIA OE:P,,"ltt[NI Of' R[V[NUE IURE.U OF INDIVIDUAL TAMES DUT.IIDUI HARRISBURG, Pi 17,"-0601 1"/ -OL'Id(- 5 c..- ACN 101 INHERITANCE TAX STATEMENT OF ACCOUNT OAT! 02-26-96 COPENHAVER ARTHUR B FILE NO. 21 94-0895 OAT! OF D!ATH 10-14-94 COUNTY CUMBERLAND HOTE, TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUBNIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE ADDRESS SHDWN. HAXE CHECX PAYABLE AHD REHIT PAYHENT TO, 1f RICHARD R LEFEVER 100 PINE ST HBG PA 17101 REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 A.ount R..ltt.d CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .... Ri'v:ii,'iWijf-Aj:ji-nZ":9!;"i------ii..--iNHERii"A'Nc'E-i'Aic-ii;,'A'fiiiiftif"'iiF-A'i:ciiijiff--.-iii-m----m---------- ESTAT! OF COPENHAVER ARTHUR B FILE NO.21 94-0895 ACN 101 THIS STATENENT IS PRDVIDED TO ADVISE OF THE CURRENT STATUS DF THE STATED ACN IN THE NANED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRIHCIPAL TAX DUE. APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE. ANO. IF APPLICABLE. A PROJECT EO INTEREST FIGURE. OAT! 02-26-96 DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT, 02-06-96 PRINCIPAL TAX DUE, 44.496.09 PAYMENTS (TAX CREDITS), PAYMENT DATE 01-13-95 RECEIPT NUMBER AA0227D8 DISCOUNT (+) INTEREST (-) 2,224,80 AMOUNT PAID 42,271.29 . IF PAlO AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN .1, NO PAYNENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE 44,496.09 .00 .00 .00 PA'tH[NT. Dlt.ch the top portion 0' thl, Hotlc. and .ub,lt with your p.y.~t .ad. p.y~l. to the n... ~d addr... printed on the rlvlrll Ildl. If RfSlDtNT DECEDENT ..-. ch.ck or .on.y ordlr PI~lbla tal REGISTER Of WILLS, AGENT. If NOH-RESIDENT DECEDENT .aka chack or .on.y ord.r P'~lbla tal COHHOHWEAL TH OF PENNSYLVANIA. All p'~aent. r,cllvld ,hilI b. 'Ppll.d flr.t to any Int.rl.t Which ,.y b. due with any r'..lnd.r .ppllld to the tax. REFUND (CA). A r"und a' a t.x cradlt, Which WI' not r.qu..tad on the Tlx Rlturn, .Iy b. r'qulst.d bv coapl.tlnD an "Appllcltlon 'or RI'und 0' P.nnsVlv.nla Inherltanc. and Elt.tl TI." (REV-151S). Application. .r. aVllllbl. .t the O'flc. 0' the RIDI,t.r 0' Will., any of the lS Rlv,nu. DI.trlct D'flc.. or froe thl DIP.rt..nt.. l~-hour an.w.rlng ..rvlc. nuablr. 'or for.. ord.rlnDI In P.nn.Ylvanl. l-aOD-S6Z-l050, out.ld. Penn,vlvanla and within 10CII Hlrrl.burg Ir.. (717) 7'7-'09~, TOO. (717) 77l-225l CHllrln. I~llr.d onlv). REPLV TO. Out.tlon. rlglrdlng arror. cont.lnld on thl. notlc. .hould b. addr....d tOI PA OIPlrt..nt of Rlvanu., Bur..u of Indlvldull TIX", ATTHI Po.t A.......nt R.vl.w Unit, Dlpt. 2a06Dl, Hlrrllburg, PA 171la-D601, phon. (717) 7.7-6505. If anv tlM due I. Plld within thr.. (S) cII.nder 'ooth. Ift.r thl d,c'dlnt'. d..th, a 'Iv. p.rc.nt (5~) dl.count 0' the t.M Plld I. 'Ilow.d. ~ I DISCOUNT. INTEREST I Int.r..t I, ch.r..d b..lnnlng with flr.t dlv 0' d.llnqulncy, or nln. C9J .~,th. .nd on. (I) dlv fro. the dlt. of d.ath, to the d.t. of P'v'ant. TI... which b.c... d.llnqu.nt b,'or. January I, I'll b.ar Int.r.st .t the rat. of .IM (6~) p.rcent plr annue c.lculatld at a dillY t.tl of .00016.. All tIX., which blc... d.llnqu.nt on and aftlt Janulry I, I'll will bllt Int.ra.t at . tat. which will vlry Iro. cal'ndlr V'lt to calandlr v..r with thlt rat. announc.d bv the Pi D'Plrt'.nt 01 Rlvlnul. Th. appllcabla Int.r..t tat.. for 1912 through 1996 .r'l I V..r Int.r..t Rata D.lly Int.r..t Factor V..r Int.r..t Rat. D.llv Intlr..t F.ctor 1982 ZD~ .0005" 1917 OX .00020 1915 16~ .00045' 1911-1991 m .DOO301 1914 m .OD0301 1992 .~ .00un 1915 U~ . DOas56 1995-1"4 1~ .000192 1916 In .00Gl74 1995-1996 OX . D002n --Int.r..t I' c.lcul.t.d a. lollow.. INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR . --Any Notlc. 1"U'd .,t.r the t'M blco", d.llnqu.nt will r.II.ct an Int.r..t calcul.tlon to IIIt.an (15) d.y. b.yond the data 01 the .......ent. II P'Y'ant I. ..de .It.r the Int.r'lt co.put.tlon dlta .ho~ on the Hotlc., .ddltlon.1 Int.r..t au.t b. c.lcul.ted. ":,\. v' R!V-1607 !X AFP (12.95* C~AlTH OF PENNSYLVANIA DEPAR NT OF REVENUE' BUR OF INDIVIDUAL TAXES DE . 21060 1 HAAAISlURG, PA 17UI.06DI 111- ;J. '/,1.'8 e.- ACN 102 INHERITANCE TAX STATEMENT OF ACCOUNT DAT! 02-26-96 COPENHAVER ARTHUR B FIL! NO. 21 94-0895 OF DEATH 10-14-94 COUNTY CUMBERLAND NOTE' TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUOHIT THE UPPER PORTION Of THIS fORH WITH YOUR TAX PAYHENT TO THE ADDRESS SHOWN. HAXE CHECK PAYABLE AND REHIT PAYHENT TO, 1f RICHARD R LEFEVER 100 PINE ST HBG PA 17101 REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17015 AMount R..ltt.d CUT ALONG THIS LIN! .. RETAIN LOWER PORTION FOR YOUR FILES ..... iiE'v:i6'iif"ix.."j:ji-n'2:9ifj.......iiii.IilHERii'"A'iii:rYAx.si..iifiHENY.O"F"AC.ciiiJiif..iii.-n.................. ESTATE OF COPENHAVER ARTHUR B FILE NO. 21 94-0895 ACN 102 THIS STATEHENT IS PROVIDED TO ADVISE Of THE CURRENT STATUS Of THE STATED ACN IN THE NAHEO ESTATE, SHOWN BELDW IS A SUHHARY Of TH. PRINCIPAL TAX DUE, APPLICATIDN Of ALL PAYHENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE 02-26-96 DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 02-21-96 PRINCIPAL TAX DUE I. 78.551. 59 PAYMENTS (TAX CREDITS), PAYMENT DATE 01-15-95 07-14-95 RECEIPT NUMBER AA022708 AA048007 DISCDUNT (+) INTEREST (-) 5.501. 51 .00 62,728.71 11,986.48 AMOUNT PAID INTEREST IS CHARGED FROM 07-15-95 TO 05-12-96 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE DF THIS FORM.- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE 78,016.70 514.89 18.82 555.71 " IF PAID AfTER THIS DATE. SEE REVERSE SIDE fOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN .1. HO PAYHENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS fORH fDR INSTRUCTIONS. I -, " PAYtsENT I Detach tn. top portion of thl. Notlcl -nd .ubalt wIth your p.y.,nt ..da p'rlbla to thl n... Bnd addr... printed on thl rlv..... .Id., If RIESIDEHT DECEDENT aak, check Dr .on., order p.Ylble tOI REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT aake chuk or Ion., ord.r Plrlbl. tal CO"MONWEALTH OF PENNSYLVANIA. All pav-.nt. r.calved .hall b. applied flr.t to any Int.r..t which .1)' b. due with an)' .....Inder .pplled to thl t... REfUND (CAI, A r.fund of . tlX credit, which w.. not r.qu..tld on thl Tax Aeturn, .1)' bl r.que.tld by coap.ltlng an "Appllelllon for Refund of Plnn.rlvanl, Inherltancl end Est.t. 'ax" CREY-IJ1l'. 'pplle.tlon. ar. IVIllabl. .t thl OfficI of thl Alallt.r of Willi, enr of thl 25 A.v.nuI Dlatrlct of,lc.. or frol the D.p.rt.'nt'. Z4-hour an.warlnG ..rvlca nuabera 'or 'are. orderinG' In Penn.ylvanla 1-100-562-2050, aut. Ide Penn'Ylvanla and within locel Harrl.burG eree (717) 717-80'4, TDC' (717) 772-2252 (H..rlnG lapalred only). REPLY TOa Que.tlon. reaardlnG arror. contalnad an thl. notlc. .hould b. .ddr....d toa PA Dlpartalnt a' RIVlnu., Buraau of Individual T,xI', ATTNa Po.t A.......nt R.vlaw Unit, Dlpt. 210601, Harrl.bura, PA 17121-0601, phona (717) 717-6505. DISCOUNT. If any tax due I. p.ld within thr.a ()l callndar aonth. .ftlr the dlcldlnt.. d..th, a flv. parc.nt (SX) dl.count of tha t.x p.ld I. allow.d. INTEREST a Intlra.t I. charg.d b.alnnlnG with 'Ir.t day of dallnquancy, or nlna (9) .onth. .nd ana (1) day 'roe the data of da.th, to the data of p.y.ent, Taxa. which baca.a dlllnquant ba'ora January 1, 1'12 baar Int.ra.t at tha rata of .Ix (6X) parcant par annua calcul.tad at a dally rat. of ,000164, All tIX., which baca.. dallnquant on and ,'tar January 1, 1'82 will bear Intera.t at . ratl which will vlry 'roa cal.nd.r yaar to calendar y.ar with that rat. announcld by the PA Depart.ant a' Ravanua, Tha appllcabl. Int.ra.t r.t.. 'or 1'82 throuGh 1996 .r'l y.ar Intara.t R.ta DailY Inter..t Factor Y..r Intar..t Reta D.lly Int.r..t Factor 1912 'U ,OOD541 1987 .~ ,000247 191J I'~ .OOOUI 1911-1991 11;( .aaosal 1914 IU .aoosol 1992 .~ .000247 1915 ..~ .000556 1995-1994 7~ ,OOOa2 1.16 I'~ .000274 1995-1996 .~ ,000247 "Int.r..t II celcul.tad ., 'allow.. INTEREST a BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTDR --Any Hotlce I..ued a,tar tha tlx baco... d.llnquant will r.flact an Int.ra.t calculation to flftean (151 day. beyond thl d.te of thl ........nt. If p.y..nt I, .ed. a,t.r the Intara.t co.putatlon det. shown on the Hotle., addltlon.1 Intara.t au.t ba calculat.d. v REV-736 EX AFP (12-95~ (O.I.ONWUL TH Of' PENNSYLVANIA D[PARTMlHT OF RfVDIJE IUREAU Of INDIVIDUAL TAkEI DlPT. 111601 HARRUIURO, PI 17111-0601 /4 -J... '-I d. -~- NOTICE OF DETERHINATION AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSlNO LETTER ACN 202 c,u~ ... DATE 05-11-96 COPENHAVER ARTHUR B FILE NO. 21 94-0895 DATE OF DEATH 10-14-94 COUNTY CUHBERLAND HOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUB"IT THE UPPER PORTION Of THIS fOR" WITH YOUR TAK PAY"ENT TO THE REGISTER Of WILLS. KAME CHECK PAYABLE TO "REGISTER Of WILLS. AGENT". REHIT PAYHENT TOI RICHARD R LEFEVER 100 PINE ST HBG PA 17101 REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 I A.....,t R..Uhd CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ iifv:73ir-Ei-iiFP--{iz:-95i-----.-.-Niificir-OF--PETifRHiiUifioii-Aiip-AS-iESS-HENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSINO LETTER .. ESTATE OF COPENHAVER ARTHUR B FILE NO.21 94-0895 ACN 202 DATE 03-11-96 ESTATE TAX DETERMINATION 1. Cr.dit For Stat. D.ath Tax.. .. V.rifi.d 1,106.03 2, P.nn.ylv.ni. Inh.rit.nc. T.x A......d (Excluding Di.count and/or Int.r..t) 117 .301.37 3. Inh.ritanc. T.x A......d by Oth.r st.t.. or T.rritori.. of the Unit.d Stat.. (Excluding Di.count and/or Int.r..t) .00 4. Total Inh.ritanc. Tax A......d 117.301.37 5. P.nn.ylv.nia E.tat. Tax Du. .00 6. Amount of P.nn.ylvania E.tat. Tax Pr.viou.ly A......d B...d on F.d.ral E.tat. Tax R.turn .00 7. Additional P.nn.ylvani. E.tat. Tax Du. .00 TAX CREDITS I PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST C-) AMOUNT PAID !, · ~~RP~lecOLIT'o~H~~ RB~~Ti~"A~EY"~~~E~fDE I If TOTAL DUE IS LESS THAN .1. NO PA~ENT IS REQUIRED. If TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI, YOU IlAY BE DUE A REfUHD. SEE REVERSE SIDE Of THIS fOIlll fOR INSTRUCTIONS. I TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE I i I I j .'~. ~~ ( I() PURPOSI! 01' NOnCE. To fulfill the requlr--.nt. of Section 2145 (b) of the Jnhe~Jt~. ~ Elt,t. Tax Act, Aot II of 1"1. (72 P.I. Section 2145). PAYMENT. OeitKh the top portion of thh HaUc. MIl I.-it with vour PI,...,.. to the Reght." of NUll prInted on the reve,.s l1de. -- ttekl cMck or HlMY order plYlO1e tOI REGISTER OF MILLS. AOENT. All PIVMnts ,..ulved ahlill 1M 1IPP1lH fJl"'lt to MY lnte,...t Nhlch ..y bti due with MY ,...lnder eppUed to the tax. REfUND (CRlI A ,..,WId of I tu: credit ..y be r.~.ted by c~l.t1ng .. "AppHceUon for Refund of P""lylwnl, 1~,.lt~. end E,t,t, f.... (REV-ISIS'. AppllCltlonl .r. .vwl1~1. .t the offIcIo' the Reallt.r of Will., My of the D Rlvenue Distrlot Offlc.. or 'reM! U. o.p.rtMnt" 24-hou,. ........,.)ng ..rvlcl nu.ber. for for.. or.r1nt1l In P...,.ylwnl. l-IOQ-S6Z-ZGSO, out,lde Penn.ylw.nl. ~ within J0C81 "-,.,.1~,.. .r.. (7171 7.7'1094, TDO' (717) 71Z-ZZ5Z ("-,,.Ing J."I,.. On)y), OIJECTlONSI Any p.rty In lnt.r..t not ..U.Ued ..I th the .....~t of tu .. ~ on thh notlc. ..w object ..I thin .Ixtv ('D) d.y. of r.c.lpt of thl. Notle. bYI .......rltten prot..t to the PA Dep.rt.."t of R.~, Bo.rd of Appuh, Dept. 211121, Herrhburl, PA 1712I"lIU, OR .....Iectlng to MV. the ..tt.r det.r.IMCI at IlUdlt of the perNlMI repr...nt.Uv., OR .....~.I to the O~I' Court ADttIH" JlTRATlVE CORRECTIONS I Faotu.1 .rron dhcov.red on thl. .......ent ....Id ~ tMtdn..M In ..dUng tal PA o.p.rtHnt of R.venue, lur.eu of Indlvlduel T.X.I, ATTNI Po.t A......."t R.vlew unit, Dept. 2ID'DI, H.rrlsburg, PA 17121-0'01, ~ (717) 717-6505. S.. p'~ S of the bookl.t -In.tructlon. for Inherlt~. T.x R.turn for. R..ldent Decedent- (REV-lS01) for an .Mplenetlon of Bdalnl.tratlv.lw corraotsbla .rror.. IHTERE:STI AddlUonel Penn.wlvanl. Elt.t. Tu ......eeI .. . r.sult of . ctwngs on the ''',..1 Eltat, Tax clollng bUer beeDle. de1Jnquent .t the .wplr.Uon of OM (1) ItOf'Ith fro. the dete the final noUc. of the Incr.... In '~r.l E.tat. Tax I. r.c.lved. Tax.. which bee... delinquent before Jenuary 1, l,a2 bur Int.r..t .t the rat. of IIx (6%) percent IMr ......... c.lculatact .t , d.lh r.t. of .000164. All tu.. which bee.. dell"..,t on or aftar January 1, 1911 '''11 be.r Int.r..t .t . nt, which ..Ill vary fr. c.landar y..r to c.I""'r v..r with that rIIt. lIf1nOWlCact bV the PA Depart.."t of R.venue. The appllcabl. Int.r..t t.t.. far 1'12 through 1996 .r'l 'WI< Int.....t IiPllt. n.llv Int.....t ~.~tn.. x.ur Int.....t v.t. n.'lv Tnt.....t ~...tn.. 1912 2DX .00054' ...7 9X .DDDZU 1915 'OX .DDD4S1 1'....1991 llX .DDDSOI "" llX .DDUDl '99. 9X .DDDZ47 1915 ISX .00DS56 199'''1994 7lC .0001'1 1... lOX .000274 1995.1996 9X .aGD147 ....lnt.r.1t .. CIIlculatacf .. fallow'l INTEREST g BALANCE OF TAX UNPAID X HVnBER OF DAYB DELINQUENT X DAILY IHTEREBT FACTOR ....AnW Notlc. luuad .ft.r the tax bee..1 dellnquent ..111 ranKt en Int.r..t CIIlcul.tlon to flU... US) din ~yond the data of the ........"t. If paY1tlnt I. Ada .ft.r tha Inter..t CDIIpUt.Uon data ahowt on the Notlc., additional Int.,..t .u.t ~ c.lcul.tad. j REV-483 EX AFP (12.95_ COHHOHWElLTH OF PENNSYLVANIA DEPARTHE:HT OF REVENUE BUREAU Of INDIVIDUAL 'AXES DlP'. za0601 HARRlsaURa, PA 17124.0601 I~- a4d-5" NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ACN 201 \!.ilL Ov' DATE 03-04-96 EST T OF COPENHAVER ARTHUR B FILE NO.21 94-0895 DATE OF DEATH 10-14-94 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUDHIT THE UPPER PORTION OF THIS FORH WITN YOUR TAK PAYHENT TO TNE REOISTER OF WILLS. HAKE CHECK PAYADLE TO "REGISTER OF WILLS. AGENT". REMIT PAYMENT TOI RICHARD R LEFEVER 100 PINE ST HBG PA 17101 REGISTER OF WILLS CUMBERLAND CO COURT CARLISLE, PA 17013 I HOUSE Allrount R...itted CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V:483--EX-1iFp.-CiZ:-95J--.....i.NO.ffcE..oF-.DETE.iHiN1iiioii.AN.D-ASiiESS1iENT..._......_.................. OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF COPENHAVER ARTHUR B FILE NO.21 94-0895 ACN 201 ESTATE TAX DETERMINATION DATE 03-04-96 1. Credit For State Death Taxes as Verified 1.106.03 2. Pennsylvania Inheritanca Tax Assessed (Excluding Discount and/or Interast) 117.301,37 3. Inheritance Tax Assessad by Other Statea or Territories of the United Statas (Excluding Discount and/or Interest) .00 4. Total Inheritanca Tax Assassed 5. PennsYlvania Estata Tax Due 117.301,37 .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST (.) .. ;() TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN fl. NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) PURPOSE OF HOTlCE I To ful,lll the ~equlre-.nt. 0' Slctlon 2145 (bl 0' the lnhlrltlncl end E.tata Taw Aot, Act 22 0' 19'1. (72 P,S. S.ctlon 214SI. PAVfI[HTI Oet.ch the top portion 0' thll Hotlc. end .ub_1t with your p'Yllnt to the R.gllt.r 0' WUla prlnt.d on the r.v.r.. .Id., ... Hlkl ch.ck o~ .on.)' ordu pIYlbl. tal REaIBTER OF HILLS, AGENT. All p.yeent. rec.lved ehall be applied 'Ir.t to InY Intere.t which '1)' b. due with any r...lndlr epplled to the taw. REfUND ICA), A r.'und 0' . t.w crldlt .a)' be ~.qu..t.d by co.pletlng an "Appllc.tlon 'or R.,und 0' Penn.ylvenle Inherltanc. end E.tat. T.w" IREY-1515). Appllc.tlon. ere .v.llabl. at the O"lc. 0' the R.gl.t.r 0' WIll., ~y 0' the 25 Aev.nue DI.trlot A"lei' or 'roe the D.p.~t"nt'. 24-hour an.werlng ..rvlc. nueb.r. fo~ for.. ordlrlngl In Plnn.)'lvenl. 1.100.562.2050, out.ld. p.nn'Ylvanla and within 10c.1 H.rrl.burg .r.a (717) 1.7-1094, TOO' (717) 772"22S2 (H..rlng lap.lr.d Only), aBJECTIONSI An)' p.rty In Inter..t not ..tl.fl.d wIth the ........nt 0' t.w .. .hown on thl. not Ie. I')' obJ.ct wIthIn Ilwty (60) dlYI of ~.c.lpt 0' thl. Notlc. bYI "'wrltt.n prot..t to the PA a.pertllnt of R'v,nu., eoe~d 0' App..", a.pt, 281021, Harrisburg, PA 17121.1021, OR ....I.ctlng to h.v. the ..tt.~ d.tlr.ln.d .t .udlt 0' the p.r.onal r.pr".ntetlv., OR .....pp..l to thl Orphan.' Court. ADMIN. lSTRATlVE CORRECTIDHSI Factu.1 .rror. dl.cov.r.d on thl. ........nt .hould be .ddr....d In wrItIng tal PA O.part'.nt 0' R.v.nu., Bur.au 0' Indlvldu.1 Ta.e., ATTHI po.t A.......nt R.vl.w unIt, n.pt, Za060l, Harrl.burg, PA 17121-0601, Phon. (717) 717.6505. S.. pig. 5 0' the bookl.t "In.t~uctlon. 'or Inh.rltanc. Ta. R.turn 'or. R..ld.nt nlcldent" (REY-1S01) 'a~ In l.p1anatlon of adalnl,tretlvllY cor~.ctlble .rror.. IHTERESTI For dat., of d..th on or after 10-5-91, P.nn.ylvanl. E,tet. T.w b...d on the F.d.r.l E.tat. Ta. return blco... dallnqu.nt .t the .xplratlon of nln. (09J lonth. 'roe the data of d..th. For date. 0' d..th prior to 10-)-91, P.nn.vlv.nl. Eltetl T.. be,.d on the F.dlral E.t.t. T.. r.turn b.co... d'llnqu.nt .t the .xplratlon 0' .Ight..n III) lonth. frol the d.t. of d.ath. TI... Which b.cI.. d.llnqu.nt b.for. Janu.ry I, 1912 b..r Int.r..t at the rat. of .IM (6XI p.rc.nt p.r ~ cIlculat.d .t . d.lly ~.t. 0' .000164. All tax.. which b.cI.. d.llnqu.nt on or .ft.r Janu.ry 1, 1912 will b..r Int.r..t at . rat. whIch will v.ry fro. c.l.nd.r ya.~ to cIllndar y..,. wIth th.t rat. announc.d by the PA D.p.,.ta.nt of R.v.nu.. Th. app1lcabl. Int.r..t rat.. fa~ 1982 through 1996 ar" v..~ Int.r..t R.t. Uallv Intlr..t F.ctor v..,. Intlr..t Rat. nallv Int.r..t Factor 1912 taX .000S4. 1917 'X .000247 1915 lOX .0004sa 1911-1991 11:( .000501 1914 m .000501 1992 'X .000247 1985 m .000556 199:5"1994 7~ .000192 19a6 lOX .000214 1995-1996 .~ .000247 ulntar..t II c.lcul.t.d OJ 'ollowlI INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Anv Hotle. I..uad .ft.r the taw b.eo... d.llnqu.nt will r.fl.ct an Int.r..t c.lcul.tlon to flft.~ (IS) d.va bavond the data of the ........nt. If p.y..nt I. ..d. .ft.r the Int.r..t coeput.tlon d.t. ahown on the Hotlc., addltion.l Int.r..t au.t b. c.lcul.t.d. v " 1'/_ :;'1~ ~5- ACN 101 RI!V-1607 I!X AFP (12-95* CDHHOHW(ALTH OF PENNSYLVANIA DEPART""' Of' REVEMJ( IUREAU Of INDIVIDUAL TAMEI HPT I III'DI ItARRn'URa. PA l7u,.a61l INHERITANCE TAX STATEMENT OF ACCOUNT DATI! 04-22-96 DATI! OFODI!ATH ~g~~~~eXER ARTHUR B FILl! NO. 21 94-0895 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNIT THE UPPER PORTION OF THIS FDRM WITH YOUR TAM PAYNENT TO THE ADDRESS SHOIIN. IlAKE CHECK PAYABLE AND RENIT PAYNENT TD. , RICHARD R LEFEVER 100 PINE ST HBG PA 17101 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 A.ount H..! tt.d CUT ALONO THIS LINE ~ RETAIN LOWI!R PORTION FOR YOUR FILES .... iiE'v:i6iij-EX-"j:ji-n'Fm-------.iiii-iilifiiiiYANcif"fAx-s;,'A'fiHE-tif-iiP-Ai:ciii:iN'f--ji..--------------------- ESTATE OF COPENHAVER ARTHUR B FILE NO.21 94-0895 ACN 101 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURREHT STATUS OF THE STATED ACN IN THE NANED ESTATE. SHOIIN BELOW IS A SUKHARY OF THE PRINCIPAL TAM DUE. APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTEO INTEREST FIGURE. DATE 04-22-96 DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT. 02-06-96 PRINCIPAL TAX DUE, 44.496.09 PAYMENTS (TAX CREDITS). PAYMENT DATE 01-13-95 RECEIPT NUMBER AA022708 DISCOUNT (+) INTEREST (-) 2.224.80 42.271.29 AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE 44.496.09 .00 .00 .00 . IF PAID AFTER THIS DATE. SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN fl, NO PAYNENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. I 00 ~ :0:0 c:- ;J~ "'~ r~ . 1.1.-" 0 ., ~ ~;~ ri I"~ ,~, ~. c. r. tel !:~ (", ( .- f' ,) II ;i tV I. e:> liro "Uc.:. (,j )>~ - CXl PAYltENTI ..t..h t.. top po.tlon of thlo HoU.' ond ,_I t .lth .ou. p.._t ..... p....I. to tho n_ ond odd"" printed on the r.v.r'B ,Id.. If R<SIDEHT IlECEDEHT .... ....k 0' .-. o,d.. p....I. to. REGISTER OF WILLS, AGENT. If ",,"'RESlIlEHT DECEDEHT .... c..ck o. .on.. o.d.. p.yobl. to. C0Hl10HWEALTH OF PENNSVLVANIA. All p.y_to ,...1.... .hOlI b. ..pll.d lint to ony Into,..t ""I.h ... b. duo .lth ony ....Ind.. ..pll.d to tho t... REFUHD (tRI' A ..fund of . ... .,.dlt, ""I.h .., not ,.....t.d on tho T.. R.tu,n. ..y .. ..quo.t.d by ....I.tln. on .Appll..tlon for R.'und of ponn.yl...I. Inhe.ltanc. end E.t.t. T... (REV-I.I.). Appll..tlon. .,. ...11..1. .t tho D'flc. of tho R..I.t.. of Will'. ony of thO .. R."nue OI.t,l.t Dffl..' o. f.o' tho D'P.,t_t" "-hoU. on...,lng ..,.Ic. nuob.,. for fo'" o,d..lng. In penn.yl.onl. I....-......s.. out.ldO penn,yl.onl. ond within loc.1 H.,.I.bU.. .,.. ITI71 7.7...... TOO' 17171 77....5. lHo.,ln. T...I,'" only). REPLV TO. .....tlon. ....'dlng ."on .ontoln'" on thlo noUeD .hoUld .. ."".....d to. PA D'P..t.ont of R........ .u,.... of Indl.ldU.1 T..... 'TTH. po.t .....,..nt R..I.. unit. D.pt. ,,"'1, H.,.I.bU", PA 171..-...1. p.... (711) 767-6505. .ISCQUHT. I' ony t.. ... I' p.ld .Ithln .h." I') ..Iond.' .onth. .ft.. tho docedont', d..th. . .1.. p.,.ont '5" dl.count of tha taM paid II allowed. lHTEREST. Tnt....t 10 .h.".d b..lnnlng .lth lI..t d.. 0' dolln...ncy. o. nino 191 .onth' ond on. l\l d.y f'o' t.. d... of d..th, tD tho d.t. 0' p.y..nt. T.... ""I.h ..c.., d.llnquont b.fo" Janu"y I, 19" b." Int.,.,t .. thO .... of .1. ,..) p.,c.nt p.. onnuo ..I..I.t.d .t . d.lly ..t. of ....1... All t.... whl.h b.c..' d.llnquent on ond .ft.. Janu"y I. 19.' .111 b.., Int.,..t .t . ,.t. .hl.h .111 ..,y f'D' c.l.nd., y... to ..Iond.' y... .Ith th.t ..t. _.d by .hO PA ,.p..t.ont of R........ Th' .ppll..bl. Int....t ..t.. for \9" th,ough 1996 ..., 'tnr lnt.r..t Rat. OaUy In,.r.'' FlltCtor V..r Inter..t Rat. O.lly Intand Factor 1912 ZOX .000541 1917 .. .000247 191) I" .aODU. 191a-I99' 11;( .nUOl 1'84 11' .GOnGI I'" .. ,DQD2U 1915 I" . D00156 1991-1994 ,. .000192 1966 I" .GaUl4 199i-I'" .. .OOUU ...tnt.r..' II calculated .. fallow" INTEREST " BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR _.Any ""Uc. ...ued .ft.. tho t.. ....... d.lInquent .111 ,.fI.ct on Int.,..t ..lwl.Uon to lift.... (IS' ,,"y. b.yond tho d... of .ho ..,..._t. If p.yoont I. .... .ft.. tho Int.,... co...t.tlon d... .hoWn on tho Hotle., additional lnt.r..' .u.' be calcul.t.d. ./ REV-1607 EX AFP 02-95*, CDMHOHWEAlTH OF PENNSYLYANIA DEPUUEHT OF REVENUE IUREAU OF INDIVIDUAL TAMES DEP'. 210601 HARRISBURG, PA 1712a-0,01 ;1-J'I.) -5 1'---- ACN 102 INHERITANCE TAX STATEMENT OF ACCOUNT DAT! 04-22-96 o COPENHAVER ARTHUR B FILE NO. 21 94-0895 DATE OF DEATH 10-14-94 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE AODRESS SHOWN. HAKE CHECK PAYABLE ANa REHIT PAYHENT TO. , RICHARD R LEFEVER 100 PINE ST HBG PA 17101 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 Allount R..ltt.d CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ..... REv:U;iij-EX-Aj:p-nZ-:9Ifi------jjiiii-iNHERiTANc'E-TAiCiii'iifEiiENT-OF-iicciiiJiif--.-.jj--------------------- !STAT! OF COPENHAVER ARTHUR B FILE NO.21 94-0895 ACN 102 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHEHTS, THE CURRENT BALANCE. ANa. IF APPLICABLE. A PROJECTEO INTEREST FIGURE. DATE 04-22-96 DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 02-21-96 PRINCIPAL TAX DUE, 78,331.59 PAVMENTS (TAX CREDITS), PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST (-) 01-13-95 AA022708 3,301.51 62,728.71 07-14-95 AA048007 .00 11,986.48 03-19-96 AA112641 19.37- 337.71 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE 78,335.04 3.45CR .00 3.45CR . IF PAlO AFTER THIS OATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE OUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I 00 c- :J~ t\ ".. ,.. ~ :n:n (tJ~ U' 0 . . r' '\ ..~. (".' r,'. E ( ~ ~ !:: ~ , ... PAVtlEHTI DetHh the top portion af thh Notice .net lubIIlt ..lth you,. P.pent a" plyable to prInted on t~ rlv.r.. ,Id., !); t!;! <::> ~h W ttM n... end ItddrID 0.,- .' :: ~l' (ii'o -, If Rt:lIDE:NT D[CED(N' ... check or GMy order plyull tal REGISTER OF WILLS, AGENT. If NO.HttSIDEHT DEtfDVfT .... chIck or HlMY order plubh tal CO""OHWEAL TH OF PENNSYLVANIA. All p.pent, received ahall be ,pplled 'I,.., to ~y Int.r..t which ..y be due with any r...lnd.,. applied to ttM t.~. REFUND (tA)1 " ,..fund of It.. cr'dlt, which w.. not r.que.tld on the 'a. Return, ..y bt r~.t.d by co.plltlng an "'Appllutlon 'or A.f~ of PMWllvlvanl, IntMrUMCI and Elt,t. hM" CAEV.UlS). Application. ,r. Ivallabl. at the a'flcl of the R,gl",r 0' Willi, any of ~ 23 A.y~ DI,trlct Dfflc.. or fro. the Dep.rt-.nt', 24.hour an'Nerlng ..rvlcl ~r. 'or 'or.. ordering I In Plnn.vlvanla 1-100-)62-2D50, out.lda Penn.ylv~la IInd within loul Harrhburg ar.. Cl171 711-10"', TOOl Cl171 772.2252 CHearlng I~alred onh). REPLY TDI au..Uona rag.rdlng arror. conhlned on thl. notice .hould 1M! Hdn...d tOI PA Dtip.rtlMt 0' AavWtUII, lur..u a' Individual Taxa., ATTHI Po.t A.....aent A.vl.. unit, Dtipt. 210601, Harrl.burg, PI 17121-0601, phone C7171 717-6505. Jf eny tax due I. paid within thra. C)I cal~ar aonth. a'tar thl dlcadant'. d.ath, a 'Iv. parcant C5XI dl.count 0' tha tax paid I. allowed. DISCOUNT I JHf[RESTI Int.r..t I. charged beglnnlna with 'Ir.t dav a' delinquency, or nlna C9) lanth. and ana (II d.v 'roa tha data 0' death, to the d.t. of p.vaant. T.x.. which b.ca.a dallnquent ba'or. January I, 1912 baar Int.ra.t at the rat. 0' .Ix (6X) percent par ~ calculated at a dally rata 0' .00016~. All taxa. which bac... delinquent on and aftar Jenuary I, 1912 will baar Intar..t at a rat. which will vary 'roa calandar yaar to calendar v.ar ..Ith that rat. ~.d by the PA O.partaent 0' Ravanu.. Tha appllcabla Intare.t rata. for 1912 through 1996 .r'l V..r Int.r..t R.h Dallv Int.r..t factor V"r Int.,..t Aata OaUy Intar..t factor 1912 20X .000"1 1917 'X .00D247 1911 lOX .DODU' ltal-I991 \IX .0USOl 19" IIX .ODDSDl I'" OX .00D247 1915 UX .ODDSH 1995-1'''' >X .0Ult! 191' lOX .OD027~ 1995-1996 'X .oaOZ~l "'Int"..t II nlculatad ,. followlI INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --An)' Hotle. luued .Uar thl hll baCHl' delinquent ..111 nfllClt an Intar..t u1eulatlon to flft,an USI day. bayond thl d.t. 0' thl ......Mnt. If p.yaent h lade aft.r the Intar..t coaputatlon data shown on thl Notice, IIddltlonlll Int.,..t .,.t ba nlculatlld. ~, . , ,-""'." _. .... ~ I , REV-1607 EX AFP (12-95_ cDNNoNwEAlTH OF PtHNSYlVAHIA DCPAHIItrNT OF llrYtHUl! IURrAU OF INDIVIDUAL TAXES DlPT. llO"l HAlAllltltO. PA l1U..0601 I INHERITANCE TAX STATEMENT OF ACCOUNT ACN 101 DATE 02-26-96 COPENHAVER ARTHUR B FILE NO. 21 94-0895 10-14-94 COUNTY CUMBERLAND Nore. TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUBNIT THE UPPER PORTION OF THIS FORN WITH YOI/R TAll PAYNENT TO THE ADDRESS SHOWN. NAKE CHECK PAYABLE AND RENIT PAYNENT TO. , , , RICHARD R LEFEVER 100 PINE ST HBG PA 17101 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 . : (,. r .,.j.. I , ' ,.\ " I CUT ALONG THIS LINE . RETAIN LOWER PORTION FOR YOUR FILES ~ -~-.--_.._-.,"--"-----"--,-,,-"",,-,,---,,,,--,,-----,,,-,---,-"'--...-----..-~.---.~--.-.-...--"----------:;.----,---.."C._."-~4'" . "..... , ." , 1 333 7/ ----- AMount R...ttt.d " ,:.. ,r-. ..j , " ... ,',. . '. L' :>> . , ,. t.. .._ I . . ~. ., , .! I . f\ \ -. r \, , " '" -.- '"1---" '-...'---.+- r::::- ~A..II A"-"'---- - ..., t. - t. r i "(' ..-. "~'."" , ~.._._--".,.-..--.- ...."- , j'-. /, I ~ :::= ~ . - .... .~ .. .' ~ ... M r.:l := "" rn '''. gj ~ . ,. ~ ... 0 -::: :z: (IJ :::: -.r ~, p: -- 0 -- .... (IJ 8 ::= Cl - , 1'- rn >< '" . .... 0-1 Eo< ... I o-1Z0 <I: HO l' -- l\. ~O... -- .- Q U ! ~ r.. .0: ". I Oel Po ": Z p:.o: r.:l .= r.:l0-10-1 I Eo< p: rn rnr.:l H ...r:o 0-1 I t.!l::e:1j gjB ,., r, \Q .' ~ i .. I '. , I r~ , , '. r~ 'r ... , ~ \Q , '. I'" I " ..~ i .;~, I 1 I 'l ,. " i.. I - \. . .,' ..~., '. -. I r ,...;. j ! . . , I 0.'- I, I I , ll: I U ! ,. ',.'] i I 0: ,.'.1 ..~{ .. , :J UI ~ ! Z 0 ..,: ! ! I- to I, " 14 w UI '.. r ,~ Ul w lJ ' . ... III a: ~ ~ : 'l '~I" ,; ~..\. U U I- , -',. ;:.: ~ Ul X .; , . .. W 0 ... , . " 0 z m II: , .' ., .... :> . :4" ~ ~ 0: d " .;-. , 8 Ul " ... n: it I iii II: .j c i' III J: III Z -, v. U \, . . i, t .. :I , " .. -'l-'._'~'-" ".- '-"'r,-. ...._,..-_......~ -'- ~~-..--~ ,,' ....."'---...- I .-.---. -~ -....0-.- ..' _A. ~- /. ~'''--.. t. I .~ : ,., MUCE D. BAOUY ~".8O'I'NTON."'A lJICL._ AOIItRT M. CHtRAY OAoWJ8,tQNEY MICHAeL A. DClCTAOW Euv.KTH A. DOlJOHvrrY ttAIfVCY rREEDENKRG JAMUL.P''''T'Z W.JUP'RY JANOUNCAU MCHAn Q.JARMAN DOHAU).. MUP'MAH D'YlDM,~NOtA IIV'HAROA..I.AMJSKEI, JR. DELANO M. L.AHTZ .. . R1CHAADA,LE't'lER 0-......0 E. UHMAN CL'YDCW, MciNTYRE 'MNICUN A, I<oIILtI.JA, AQ8lRT A, M1L.L.l ITEPHEN A 1<oI00At JOHNIO'YUR OARI'A.RI"ER EDWARDW AOTHIoV.N ~ STtvlNS SCADUTO R08tAT 0 STCU RlCHAAOW.STP/tNSClfof cu.NE 1<01. TOAAASM'f' CATHERINE E.WALTERS DAYlDM.WA"S,JA. McNEES, WAI.I.ACE & NURICK ATTORNEYS AT LAW 100 PINE: STRE:tT P. O. BOX lIee HARRISBURG. PA '7'08",88 TELEPHONEI71712J2'8000 FAlCI7I71237-5300 ERlCN.A1HEY JONATHAN c_ BtRftt Iof.4T BUII.BAU,,", JU'AO'.CHAt04PAOf\IE IIIKnDD'VlS .JAMUP.DcANOI:LO JA~UP.OOUOHtRTV "",THUIN A.. DUNIT DlBAA P. 'WALAS R08[RT J.OOOUTO ItMNJ_VftIN0AA1EN Nu.LS wtlT NORMAN I. WHITE V.'lrMNCE A. WlEO[A WlUloUl fo4 TOUNO,JA. aT CCluNKr.. A08tRT H, GAIIWOLD P'RAHCIS a HAAS. JR BN-!U[L ~ ICHR(CKtNOAlJ5T,,JA March 18, 1996 Register of Wills Cumberland County Court House Carlisle, PA 17013 Re: Estate of Our File: Arthur B. Copenhaver 16827 -0001 Dear Sir/Madam: ICon A DOUlO RODER1 a HAAS RANQOr..PH 8, "OUITON BAlAN r.JN;1'oSOH Io4ICHAtL R. ",nUT PETtAr.......uE ..IAMtaW,M\JTZ CAMtl.LE C, MARION aHAAON R. PAll.TOH CHUONa", PHAM .JOHATHANH.AUDO BRUCE R.lPlCtA CAAOL""STVNOUR ff08tAT t. ITUP. JR. RC1KAT'.1~TZ DPmlCIl, P. WlUW450H Enclosed is a check in payment of additional Inheritance Tax concerning the Estate of Arthur B. Copenhaver. verr-~~\ yours, - ~1YLLl' Richard R. Lefever RRL/lmk Enc. ()~.~ c, , f'J "-. -~ '-,I; ... """".IWUY AUHRBCJ1'NftJN..R m1Cl.lIROUMAH AOeDIT M et<<ARy LOllI A. DEJOC . 0NrII] a Dl>>EV MeHAn A ooc:mow tul....rn A. DOUOf<<ATY HARVtY ............. JNCB L 'flU W..D'J'RY JANOU<<AU NCHAD. 0. JNlMAN DCllWJI a ........... .......,..............,. KRHAAD A. LMUSf(Ea..JIl DD.ANO M LAHTI. AtcfWlO R LlnVtA DNlJt.LDMAH CLYDE W. McHTYAE rR1HCI.... A ....U,.... ROft[RT A. MLLI .,D"t<<H A. MOOAt .K)f.... 0Yl[A -~...... OARY It. fiTTER tDWAAO W. RoneuH DANA aTEVtNIICADUlD RlCHAAO W. aTtVEHaON DlNeM TOIWIINCY CAfltI:RIC Eo WA&.TtRI DMIJ M WAn....R eTEVEN.l wn<<JAAftH McNEES, WALLACE & NURICK "TTORNI:YS "T L"W 100 PINt STRCtT P 0 sox 1188 HARRISBURG, p" 1710B,II66 TEl.lPHOtltt 17111232.8000 r"Ji; 1717123N~300 t<<AL .. wut HORMAN' wtfTt LMRtHCr: A. wa:Q[R Wl.UAJr4M YOl.H1 JR aeon A. oou.o Roer:IIIOHMa RNGOU'tt. HOUaTON...... MAH r, JACKAOH NeltAt\." tlI1U:V PETtRP',IlI'EK ..INC' W twTZ LOUKlfJT~MNlA IHAAOH R IYJCTOH JONAlItAH H fUXJ IOIOlC<IlIl'lCtR CAROL A. l'tHOUR ADKAf r, TtJlUTZ fIOKRT A. wtUIHA.AR. ... DEAAlc:Kp, Wl..UAMaOH \\'rll,,'. III"rl 111.11 (717) 1J7.5Ul H.Mnll: rlrreverill'ntWnCflm tAlC K "THEY .IOHAntAH C.IIlAAY 1llC>tAIlIl~"'" NeVeu........... .JUrRl:Y r. ctlAMWJNt ..INC.". DcAHOD..O JAlCI p, DOUCJtmITY KAtll.ttH A. OlHST DtMA P. ro&,RM ,ttUN a.. ODMU. AOKR'''' GODUTO u, Cnt......l MotU Nt II (.Hl\wnl!l 'MAtKI!.U II......""..If 'AIoI..l " t.CI"'CItIUO"'II~r. M I HOT ADNTrtD H "AI ADNttt:DNDC.N'rolNlrll. June 10. 1996 Register of Wills Cumberland County Court House Carlisle. PA 17013 Attention: Donna Re: Estate of Arthur B. Copenhaver Our File: 16827-0001 Dear Sir/Madam: At the request of Donna, enclosed regarding the above captioned Estate are a copy of Trust check No. 101 in the amount of $333.71 in payment of additional Inheritance taK, and, of the White Receipt received because of such payment (mistakenly stating the amount $337.71). If you need anything additional, please call. vcr' Richard R. Lefever RRL/lmk Ene. ~~ ~ :0:0 3 :;. '08 0""' C:! ~p 5i; ....". ~; h'~ ;') ':",' ql " C - t~ c~ &': - -.. a ~;.;~. , r ... (-' - Iii' ;2C (oJ So ;:J. 0'1 ;'.i,,,,.,;.~t:,.,~.,,'.~.,~'';:'' ':":.,:- .. Prudential Securltlea COMMAND'" Account 1IDtHffif'"RESUBMIT" , . O:l.~'~40 ...>-1:2.. 1994 PaYlo' ~~~L ~' iZ.~: *J~~4l'L~,W~J~ '~I ~ D~a~:~;~~::. ~ 111113141&11171818101 1be Pludentla1 Bank _ C","ON. "'" ..,....,......__"ea.~..,. ClllP4UllCMO'"'' I ~ MRS JANE C FLEMING TTEE MR DAVID a FLEMING TTEE T UW ARTHUR B COPENHAVER I 205 e SPOATlNG HILL AD f MECHANICSnUAG, PA 17055 FO,PhJ..oJr r,Jrl!~~f 1:0......00080....: .. :iB?~~' . , '.' ""96'21. f !!!k--IUliJ,;:i. ,'.'-' ~ f ,~;. ' '..: i'. I, " m !,.i, ",,1'~' 22 '1 m! ..1II1l ,'. ; " . II . "";'~,a,~tl..!t ..."tr.,.., ...., . , 'Ilm(~~.:,.,.' ~' ,.,> .~ ~ :u CD CJ) '. .,. ....... . DAUCIt O.1WK.tY ALAHR.IKJ't'NTOH,JA """~- AORRT N. CHtM't Wlu.w.. A.CHUHUTT DA\I\D .. Ol$HEV MCHAlLA.DOCtIKM' tWAKTH A. DOUQHtmY HNfoItY'RttOl:NKAO JNoItaL.,,,,n rMHOa.. HAAII..I" W. JU,'" .JAIrotOUNtAU ~O.JAAto4AN Di''VlD ....IU.U'AHOVt ~A.~.JR lXLANO N. WfTl .7./. q l/... %9.5 RlChNIOR LtFEVtA DAVtD t. LtHMAH CL'fOCW""INnM tAANMUNA. I4IW.J" -"'....... InPHtHA.. MClOM HtAtKRT R. NURlCM JOHHI.CMLR TlMOTH' J. Pf'lIltR OAR'tAIIl1ftR tDWNfOW.A01HMo\N Qot.HA.'lVtkSlCADUlO ROOr.RT D.IIIDS AICHAAD W St tvtH50H DIANe N. TOt\AR5ftY Do\V'lDM.WAnl..m McNEES, WALLACE & NURICK ATTORNEYS AT LAW 100 PINE: BTRttT P. O. 00)( 116ft HARAISBUAG, PA 17108'1188 TtLfPHONE 1117)232'8000 rAJ(1111123H~300 InVlN oJ wtlHGAHttN NCAL I MSl NORMAN I. 'MUll: VoWJflf.CtRWllblR OAfWr.'rtHMOiNU WllUAJol M YOUNO..m or COU'*->CL nooun H. 0A!M'0lD IllAMUtLA 6CH1.CMl~l."'" [RlCN,A'HEY DAVID"', bAKllt JClHA UtAN C. IJ(AlrY PRe" p DAYl8 ,JAl4t8 P. DIAHO(lD .JAIo4t8p.DouOmRI'Y MhtLL[H....OUN1l' ROOCRl J. OOOUlO July 13, 1995 ICon A GOUlD P. NICHou.IIOUARNUCH[UJ A08[R' 0 HMI ~',JN:.MIOH OOHALO D MUfNAN JoliCHAlLft 1'.I:l.L.Ct ftt:tt"',Mlt1'E JNoItlWMUlZ CAMILlE C. MMIOH PAlAteMJ,MURPHY IHAhON n ftM'ON CHUOHQH.PKAM oIOHAlHAN H. RUOD DRUC[R,IW'lCUt CNQ....."tINoun CAflttRlNCt.WALl[R'S Dt:RAlCM ft. WlLUAM50H CERTIFIED MAIL RegiBter of Wills cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: The Estate of Arthur B. Copenhaver Date of Death: October" 14, 1994 Social Security No.: 180-07-9385 File No.: 21-1994-0895 Our File No.: 16827-0001 Dear Sir/Madam: Enclosed for filing on behalf of the above-referenced Estate are the following documents: 1. Two Pennsylvania Inheritance Tax Returns. 2. A check payable to the Register of Wills, Agent, in the amount of $11,986.48 in payment of said tax. 3. Federal Estate Tax Return. Kindly acknowledge receipt of same by date stamping and returning the enclosed copy of this letter in the envelope provided. Your attention to this matter is appreciated. CJR/ck Enclosures Very truly yours, ~~C}fLL Estates and Trusts Paralegal cc Mrs. Ruth L. Copenhaver David and Jane Fleming ~~~j.i~W~\.-:'>j-~":'-~';"/'~ k~"""~~~,,":~,,,,!_,a;~-~"~'~'l1li.Fll1>.~;",,1I-)';"'~'''.'''''''''''':'''-'' 0IIUCt .. ...... ~ N. BOfNlDH.JA """~- ~M.CH[M'f WlUJ,toNA.CHtIHUTT MYlD a. cqHty ...ow",,,, DOCTI'CM Euv.arTH A. DOUOHIR1'Y IWM't ............ ..wcat.. ,..n rMHCIII. HM6...... w.,Jurrtt...lAMClUNtAU MlCKAAO.~ Di'YlD.... MLlPP'tNODl ICRNMDA. LAllUlMD,JA. DQ,N<<JN. wen ~" ' ,;'.iii j McNEES, WALLACE & NURICK ATTORNE:YS AT LAW AICHAAD N. Ltrtytft MYIOE. LCHMAH C\YOCW, MdNTYM: rfWolMUHA.IoUltI.JA. _"'MOWl .tU"HlNA.MClCJAt HtRelRT ft. HUAIOt JOHNI.O'f1.[A TlMOltfYJ,,.,lItlR OARtAAlntA lDWAADW.AOTH~ CWIIIlttvtHllCADUlO ROKmD.I'ETa RlCHMDW. .tE'<<H&ON ~M.'~ Dl'YIOM.WAona...... 100 PINe STREU P. 0, BOX lIee HARAISBUAG, PA .710a'II.1I1 TELlPMOfolEt7I7IUZ'BOOQ F.u17l7IUHJOO .tMNJ.MlHCWllIH HU41.'" HQAMAH I. WHitt l.'WAtNCt A. ~Dl" ONffr.n.N~ WlU.W4 N. YOUNG..Iff or CQJHKL AOUlR1lt. QhI!lIIMX..D ~ AICKAlCNHCW.el..... tAlCH_ATHn DWIOM IWWI JONATHAN c.1tPRt MtTl D. CMYtI ..w4tIP. o.AHOCLO .......... DOUQHtRtt MTHLlI.HA.OUNI1 AOOtRT J. QOOU10 July 17, 1995 Register of Wills of Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTENTION: Cheryl In re: Estate of Arthur B. Copenhaver Your File No: 1994-0895 Our File No: 16827-0001 ICon A. 00lAD ... MCHcua OUMHtKHtW fQlC.ftTO,HA,M Wl'IAN'...w;~ DOfW.D. IWWMAH MOW&. ft. Nurf ~1t"'."'M:ft .wc.aw. MUll CAMIU.l C. MMlOH PATAlCMJ, ............, IKMON ft. ......'OH CHUOHO H. PKAN .lQHA1HNot H. fIUDO 8AUCt R IPCtR CNQ,A."tlHClUft CAT"tJlNt t. WALttM DtAACM P. WII..LlAMION Dear Cheryl: Enclosed is a check in the amount of $15 payable to the Register of Wills of Cumberland County. This check represents the filing fee for the Pennsylvania Inheritance Tax Return for the above referenced Estate. If anything further should be needed, please do not hesitate to contact me. CJR/ck Ene. Very truly your~Q ~'i1 :ryr.? C ;J-f2L~Cf.' ~ .:'.~: cyn~a J. Rule'. ~ Estates and Trusts Pa?alegal ! ; ~-;. . I ;::; ~~ - -.J cc Mrs. Ruth L. Copenhaver Mr. and Mrs. David Fleming ",i n ... - ~ , " J' I : ~.- ,. '\ , " I, ; !-:!. ." ~ ,I ~ ..... ."-~."'" .-. ~ u - , 0: :;) I Z' : , - <. c. 011 ..i . 1....1.. - 114 ",,-I'll . '~~l~;'.~ ... ~ B ~ i ,vi I ::: ~ Z u ::Ii .1' ;. .. ! ~ tIl o o :I: E-l ~ O~ 8~", o ~>lorO t-'l ~ UI r- H::lIi:I- 3: 0 VI ~UO< oeOA. zf:i ~<~~ ~t-'lOt-'l E-l~Otll tIl~.. Ht:Q_H e,,:;: t-'l r.l0 ~ ~ ~UOU \ . ,I 'oJ l;f n,f":orded-Offic'" ; t :')"tct '. j 'l..i!'.~"", ..~ .. ,e..;of'N::: ';. ~ f ," .- .-,..... ..~,f ,jut 1 It r.~ t', .:. .'...... '; I.. .1J:II'.' '~'~:ll"('~ r , ~:. .;.,..0 ""'- "0', ,1"/ ';, r.,', , \ ~ I ..j'", I S1'A1'~S ~ llNrrea S'i-I?\J1Cf.. ~ l'oS"'~~ tJI8i\ pr\or't'J , J " ' ~_,'.-- ~-'~-""" . 205 S. Sporting Hili Rd. Meehalelsburg, PA 17055-3060 Jan, 23, 1995 Registrar of Wll1s Cumberland County Court House I Court House Sq. Carlisle, PA 17013 Dear Ms. Wllls Please note on your records that the allorney for the Estate of Arthur B, Copenhaver File # 21- 1991-0895 SSN 180,07-9385, has been chnnged from John E. SlIke to Rlchnrd R. Lefever of McNees, Wallace & Nurlck, 100 Pine SI, PO Box 1166 Harrisburg, PA 17108-1166, Thnnk you for mnklng this change to your records, If you need any nddltlonnllnformntlon please contnct myself or Mr. Lefever. ~IYYO~~<l_ . ~/Cc..X4/ %~'1 Dnvld Fleming Co-Executor 2~ ts\ ~~ %-:~ rQ., - ~ (jj G. Ill,' - -,1,1 :-, t~ 9. ~ ~ 0'-' 0 _OJ' <t; g, 'C3 ~(t. , l. <:> cno . c .. - -00'- - "';:1- N Accepte"rJ De~ment of R uel ?,.--;?" d~ " ;)j~,<;'. Z"a/~::0~ ~Director 2/5/96 Bureau of Individual hi av... (';; P..u, Trust Val~n Specialist 2/5/96 .. I " ~. I r/-J.l/ J, - 5" e., oV- ./ COIfPROIiISB TAX AGRBEMBNT A Compromiss Tax Agrsement is hsreby offsred this 5th day of February, 1996, by the PennsYlvania Departmant of Revenue, hersafter the "Dspartment", to personal repraSentatives, h~ah...r-the-nR"P~ative8", of the Estate of Arthur B. Copenhaver, late ~f Cumberland Cou~t!~ ) PennSYlvania, and who died on 14th dey of October, 1994._(E~~~_Ng.~ 2194-0895). TO WITI The Departmsnt has offered to compromise the tax due on all future interesta in the above eatate where the tax rate ~ould not be established With certainty for the amOunt of $78,331.59. The Representatives have accepted the Compromiae Tax amount of $78,331.59, and The Representativea have agreed to pay the above Compromise Tax amount, plua sny applicable interest, within sixty (60) daya of ths date of acceptance of thia Agreement, and The Repreaentatives hereby authorize the Department to apply to the above Compromise Tax, any and all existing Pennsylvania Inheritance and/or Estate Tax Credits in excesa of the inheritance tax due in the above estate on all current intereata ae well as on all future interesta where the tax rate hes been establiahed with Certainty, and The Department agreee that payment of the above Compromise Tax in full, including applicable intereat, Within aixty (60) days of the data of acceptance of thia Agreement, will constitute full payment of all inheritance tax otherwiae due on the transfer of the future interests con_ sidered in thia Compromise Tax Agreement and, consequently, no additional assesament will be iaaued, end This offer is made subject to the condition thet acceptance thereof muat be raceived by the Department within thirty (30) daya of receipt of thia Agreemant by the duly authorized eatate Representativea reported on the Pennsylvania Inheritance Tax Return. The Repreeentativee hereby a~cept the terms thereof this / / (. day of /';,(.,,,..-..,_ ,/ above offer and agree to the ,19~. Accepted for the Estatel -) {i ')(r. . ----~'/~ - l; y ,"~--'Jt-c__c.,f, / (Repreaentative) 1 (Ie .-t6.".--l';.... S-ITIINR37 12 I anlllll 266 -.-."--) l_.'-~;' "/1' ,-; "r .,-/ ./1._(;..",., ..... (" , -~ ....."K (Representativef' . if'.E6'/h~..( ",c ML~r I ., r I' , I 'I STATUS REPORT UNDER RULE 6,12 Name of Decedent: )4"'{ytLl~ Ij?" (l1\1~'-~\I-II4V~* Date of Death: CYt'T ILl Innu ^'~ Will No, s;-q.fi' ,t~ Admin. No, Pursuant to Rule 6.12 of the Supreme Court Orphans' Court RUles, I report the following with respect to completion of the administration of the above-captioned estate: 1 . State\,hether administration of the estate is complete: Yes--l-- No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. I f the answer to No, 1 is Yes, state the following: a. Did the personal r;Kresentative file a final account with the Court? Yes No , b, The separate Orphans' Court No. (if any) for the personal representative's account is: . c. Did the personal representative stJ(te an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. (-j " L-, Qj ~l'lCO(V Signature ~/l 1-1/4 t>1'\ ~lIl=/':> Name (Please type or print) -l (Yl III t-- (?,- .~-I A ~"IC-' iJ 1 ICI@ PA Address -' OJ n tOf ~11) ~.'l, 7- C\-J~U Te , No, Datel..D~ :r N ,. " ,?~ 1~1G ~ ':; ", '., - "- t,_ :::0 N .... '-~ ',~_J (')Q' 0:' 'I) !-" q::;; Ou Capacity: Personal Representative ~ Counsel for personal representative (MAH I rmf/ AM3) ./c.