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Home My WebLink About97-00776 l'll', I', Hi (,'Itll\, Ih:1I II\<., 11\1111111.111(111 Ill'h' gi\'!"ll i, l 11I1\'(11\ 1,\lI"t'd Irllll\ ,Ill flll!"IlLd l'llilil ,Ill' U( dl',llh dltl\' likd \\idl n\(' d\ ItH,';lll(q;I"\I,11 l'lt\' llti!',ill;dll'lllj]I.I1I' \\dlllt, (1IIW.lllkd III tIll' \1.11' \'[I,d I~,' Illde, (1111(1' fill 1'1'1111,11ll'IH li'III!!'" WARNINCl: It Is IlIellullCJ dupllollto Ihls copy hy photoslat 01 pl10tOlllflpl1, h't' JIll dd" 1('lllIkll('. '~,',lItl NIl, il'lfr'~~,W'UF 7ti)>:~;:,. ",,,,,, ' '(1' ' l~",'/JIX, /I'~' . ~':~\ ~I~.'..' \~~ ~,..~:, ..' ",', ,':1 , . " """,,' "" " l' * I~ , "'",,',~, '- f'A" s.,~;",; ,;..!fI/.. \ ~"~,,,,:, ',..,/"fN1 ~ ,,,,, ~!!''JfII!fIj!!~' ~i~',,:~~~~r 4564492 mu u,$fPIJ 199] 1),\1\' COMMONWIALTH 0' PINNIVLVANIA. OIPARTMENT 0' HIALTH' VITAL RECOROI CERTIFICATE OF DEATH (Coroner) Menaker ~'H tCtylnd Ctoklllfl,OIy.....1 ....OI'......,.~ , leb. 7. 1908 L 19S~07-1633 ~~--..~""""'" ORI~DlAf (lo4or11.00l1."1 .s. tember9. 1997 .. ,WVI'" ........~...,~i.d' ::':"'0 RAet!, ",,*QlllIdM.liIct;, WNII,'" ..... ill- IUflVlVlNQ UOUII "'''',~~-I . bit Pennlboro ... Lane J ",'I ',,' tH.O~'::: HlIII"~"""''''''''''''''''1WNI Sad e Horwitz ... '.", '''''I " n..,I, ('0,.'," ,',. ~" ,I -,' ,." "'''~"Iw L :m oc ety ,I '" ...... ........,............ , "" ~.".; it,\;, ,prx. , 6ioo A. So timber 10. 1991 ...... .............................. .......... ..,,~ 1UCfI.............,ImIt. ............. . l..__........ --,.., -.- "'lft~_ , - -- -..- " Occm~~,m'W.fJ,;~./'rtlrv Dimee ~.......~=r .. CUlOlDflMA~QUltaCW)l ;:;:.--- . ..==:.,...., .' _lQlDflqA~NDII~ .....lft...LMt '" ""F" '+';""""0 .'~. .."',~' .I.:~',~. ,,~. ,., '-,~~llLJ "I" J 0 ..0 ,,~' .. .... - '~ 0 "" 0 .lIl ., 00, , HDIN UNlIO, ";';'~'-I; ~ ....,0 .! - -- CIII.Illl......... " , ' ':. l ~ 17055 . 7 '- , ,'"j,~I'.il,,.,J,~ "',,"'~ "":,,J, ""''''i,c" \."\' r,\).~'. " prooeeds of insuranoe or other property not passing under this will. ITEM II: I hereby exeroise aU poWers of appoi.ntrnent which I may have at the time of my death in {llVO:' of my Executor, and all property subj ect to all such powen 0 f appointment shall be included in my estate and be governed by thp provisions of this will; provided, however, that l speoiflcally decline to exercise any power of appointment gIven to 100 In any Will, COdicil, Agreement of Trust or other instrument executed by my wife, Romaine S. Menaker ("My I~ife") , .ITEM III: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal Use or adornment. to My ~Iife, if she survIves me. If My Wife does not survive me, I give such articles to my children living at my death in as nearly equal shares as they shall aeloct under the supervision of my Executor. If any such artIcles cannot be fairly divided or distributed in kind in the opInIon 01 my Executor, such articles shall be sold and the procoods tht~l:'noj shall pass as a part of my residuary estate. ITEM IV: all the rest and residue of my I give, devise and bequeath property, rer' pen'ilonlll and ) Page 2 of 6 pages suoh other real or personal property tUI my J~Xc;ltlUt:Or. shall deem wise, without being restdetod to so-oalled "legal investments." (c) In order to effeot a division of tho principal of my estate or for any other PU1:pose, inoluding any final distribution of my estate, my Executor is authorized to make said dJv,j a1 ons Ol' distributions of the personalty and realty partly or wholly in kind. If such division or distdbut:Jon J~ made in kind, said assets shall be cUvJdml or dist.ributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Exocutor shall divide or distribute said assets in II manner whioh will fairly allocate any unrealized appreciatIon umong the beneficiaries. (d) To sell either at pUblic or private sale and upon such terms and oonditions as my Executor may deem advantageous to my estate, any or all real or personal estate or interest therein owned by my estate severally or in conjunction with other persons or acquired after my death by my Exeoutor, and to consummate said sale or sales by sufficient deeds or other instrumonts to the purchaser or purChasers, conveying a fee simple tItle, free and clear of all trust and without obligation or liability of the purchaser or purchasers to seo to the application of the purchase money or to make inquiry into the validity of said sale or sales, also, to make, execute, acknowledge and deliver any and all deeds, aSSignments, options or other writings which may be necessary or desirable in oarrylng out any of the powers conferred upon my Executor ln thls paragraph or elsewhere in thls Wlll. (e) To mortgage real estate and to make leases of real estate for any term. (f) To borrow money from any pllrty, lnoluding my Executor, to pay indebtedness of mine or of my estate, expenses of administration, Death Taxos or other taxes. (g) To the extent not pald fl:om 1'he Frank H. Menaker and Romaine S, Menaker Revocable Trust, to pay all costs, Death Taxos or other taxes, expenses and oharges in oonnectlon with the admlnlstrnt.iol1 of my Page 4 of 6 pages ~, . ". '11) ~ 10 l-. ~ ~. c ~ w -;' ~ w ro l-. it H .. _I ,. 0 Ul I/J In Iii "~ ~ n ' ~( t: H " tIS m , ~ ~ '" I 0 ~ , ,- 0 . IJ "I m <5 0:1 z 1 = ,. 0 ~ H ~ ~ it ~ g < 0 g n. m C I' U) ::I ~ I) it H llII ~ ~ Ul 4 j I ,',f " , , .~Hj:.r:'m1~~~ t..lHII"Q~ .,Q ,0 eoe "IIOADII .. SINON ATTORNEYS' AT LA'l'" H rn ~ iO ~ = " ! H " III ~ ~ < ro ".1 "" J H "-1 ~ ( 0 0 ~ rtJ .J IJ) ID e f- l' f'- ...1 ~ 1 ~ ., ( "' H ~ ~ , - ~ u 111 " x H ...1 ~'-l ;. < 0 25 ...1 0 , ~ w ~ ro li H ;J:1 Z (j a u ::< I ~ =:I a f. ~ H ~ ~ 0 J 0: m (f) ~ 0 111 j Pl = IJ) "" <( '" a III z U "-1 0 ( ::ti == I H 0 H .- . . "\'.~';jl!j. ,.",,;f,i;<J' -UIUd,u:.m ....ii'.; fm~;IIOj {UAI,j,fIlS IVIIIIIIVI'ii\1V Klno.""H .Ml !iUNON ATlORNCYS AT LAW ," , ...' ~~ 1':.5 ~ ;)('3.- l;.j /0 'OA OATES OF DEAlH A'IIA """" CHICK HIAI c: INHERITANCE TAX RETURN I' AS,OUSAL ISCLAllAlO 0 RESIDENT DECEDENT ',LE NUMBER (TO BE ,"ILED IN DUPLICATE WITH REGISTER 01' WILLS "IY.II00EX .(1.94) . AMOUNT AECEIVf!O (SEll INS,,.UCTIONSI 0.00 A.malnder R,turn (10' d.,1S 01 d..,h p,lo, '0 12..13..82) Fed.ra' E.",,, Tu R.'urn A.qulrad To',' Nu"",,, 01 S.I. O.po.~ Box.. COlA~mIlHjll~\'lf".Nw.Il~~ANIA HA""19j8~l:i,'rn \z..0I0' COUNlY CODE oecEDENT'S COMPI.f1'1! ADOAns 1 Rioh1and l.ane ^pt. Camp Hill, I'll 17011 I OleIDElNT'!) NAME (LAST, FIRST, AND MIOOLF.INITlAI.} Menaker Frank H. SOCIAL SECURITY NUMBER 195.07.1633 DATE OF BIRTH 02/07/1908 DATE OF llEAHI 09/09/1997 County Cumberland (III APPLICABLE) SURVIVING spouse's NAME (LAST ,FIRST AND MIODlE INITIAl) SOCIAL !JEcUm'y NUM8ER ITZ. Suppl.mon"'/ R.'u,n D 4.. Futur. Interlsl Compromis. (10' d.,1S 01 doath .ftor 12-12-82) o.c.d.nl ol.d TISI.I. []J 7. o.c.d.nt M.lnl./nod. Living T,u.t (AII.ch copy 01 Will) (M.ch. copy of T,u.t) ALL CORRESPONDENCE AND CONFIDENTIAL TAlC I,NFORMATION SHOULD BE plRECTED TOI u ~ K~: K~~[]]" C P o 0 NAME I 'sue Mauery . IILEPHONE NUMBIA 717 255-2051 I. A.al EII.I. Sch.dul. AI I Z. Slacks and Bonds (Sch.dul. B) (Z) 3. Closoly H.ld Slock/PaM"shlp Inl"osl (Sch.dul. C) (3) 4. Mortg.gos.nd Noles Aocelvobl. (Sch.dul. D) (4) S. Cash, B.nk o.poslls & Mlscellan.ous rersonal Prop.rty (Sch, EI (I) I. Jolnlly Own.d Prop.rty (Sch.dule FI (8) 7. Transl". (Sch.dul. G) (Sch.dul.l.) (7) e. TOlal G,o" AssolS ('Dial L1nlS 1" 71 I. Funeral E)(pensu, Administrative CoSIS, Miscellaneous Exp.nsos (Sch.dule H) 10. D.bIS, Mortg.g. L1abllllllS, ll.n. (Sch.dul.1) 11. Tolal o.duCllons (Iolal Lin.. 9 & 10) 12. Nil Valu. 01 Ellal' (lln. B minus Lln. 11) 13. Chll~abl. and Governmenlal B.quosls (Sch.dul. J) 14. N'I Valu. 3ubjocllo Tax (Line 12 minus Lln. 131 11. Spousal T,ansl"s (10' datos of death after 6-30-94) S.. Instructions for Applicable Percentage on page 2. (Include valu.. f,om Schedule K 0' Schedul. M,) 1.. Amount 01 Un. 14 laMable al 6% rate (Includ. valu.. trom Sch.dul. K or Schedul. M,) 17. Ameun, 01 line 14laxabl. allS% rat. (Includ. valu.. from Sch.dul. K 0' Schedul. M,) 18. P,/nclpall.x du.(Add la",om LIne 15, 16 and 17,) 1.. Cr.dlts/Sp Poverty PrIor Payments Discount Interest 0.00+2l,150.00 + 1,750.00 ___ ZOo If Lln. 191s glOale, Ihan lln. lB, .nt" Ihe dIH"."". on L1n. 20, This Islho OVERPAYMENT. [IJ 0 ~..e" you aro roquelt~a'und 01 your ovorpayment.1 Z1. If Lln. 181. glOa'or Ihan lint 19, onter th. dlt1e,enc, on lln' 21. Thlslslhe TAlC DUE. A. Enter thelnt,,.st on the balance due on Line 21,.,. B. Enler Ih.lotal 01 Line 21 and 21A on Line 21B, This I. tho BAI.ANCE DUE. M.kl Check P. .ble to: Re Iltor 01 Willi. A .nt . . BE SURE TO ANSWER ALL QUESTIONS ON PAGE Z AND TO RECHECK MATH '" '" Und.r p-1VI1t1.. 0' perjury" decl.r. thlt I h..... .x.mlned th!1 ,Iluln, Including .ccompanylng schedule, .nd ,t'l.menll, .nd 10 Ih. bt'llof my knowledgllnd bell.l, II I. true, corrlCt II'Id compl.t.. d.et.f'Ih.tIII ,..1.11.'1 hIlS beun fllpor!lld.1 truI mlrket v.IUII. Deel.r.lIeno' pr.parlr other lh.n thl persoOlI ,'pr..enl.II~11 baNd on.llln'orrMttonof which prep.r.r hUlny knowledg.. COMPLETE MAILING ADDRESS Dauphin Deposit Dank and 'Crust Company 213 Market St U . :n Harr isbur ' P '101 ~B ::lJ n, one None None None 15,40i.00 None 679 , 582,'221 O,lglnal R.lUrn Llrnll.d Esl.l. [K.] 8. 1 .. e i P ! N (9) 9,345.00 2l9'/.0776 202 ..::>. :l- ~: I DJ ~~_~ I l~A\ M' (11) (12) (13) (14) , (II) 615,320.99X ,06' Copyrlghl {c:) ln4 'arm soHwlr' only cPsY9tems,lnc. O.OOX,IS' (11) (19) (20) (Z1) (ZlA) (Z1B) SIONArUREOF PERSON RfSPONSIBLE FOR FILING RETURN Sue Mauery ,_~ ( ).11.<, i _( "' {_ ' ~t'~r~~'~~~~.:~~~'~'!hi6r: .'.- .---..... ......./...... SIQNAIUAEOFPAEPAAEAOTHEATHANAEPAESf.NTATlVE Dauphin Deposit Bank & Trust Co. 213 Market Street H;;~ris'bui:;i:' P;...... iYi6r.'. -- --..-.......... -. .... (10)_ 1,323.22 (11) 0.00 X ~ (17) C o M C f o N YIAA NUlABIA (.n Co; _.j, 69/,,989.21 10,668.22 684 ,320.99 69 ,000.00 615,320.99 0.00 36,919.26 0.00 36,919.26 35,000.00 0.00 1,919.26 0.00 1,919.26 DATE 1 /r.,.- , L./ ~///,..-.,' DATE Form 1100 (Rev. 7-941 Ii! Decedent Confirmation Name Social Security No Date of Death - Frank H. Menaker - 195-07-1633 - OQ/OQ/Q7 Description Account Account Account Account No. 59572884 4616114000900491 01301616 Account Type Checking Credit Card Safe Deposit Box Date Opened or Issued 12/12/52 05/07/95 07/26/94 Date Closed or Matured U9/22/97 (C) Date of Death 8a.IAnce $4,356.06 $431.62 Non Applicable PLUS PLUS PLUS PLUS Date of Death Accrued Int. $3.02 -0- Location: West Shore Plaza Joint Owners (if any) None None None Date of Joint Ownership Special Comments: N/A Date Prepared: October 6, 1997 Prepared by: Amy L. Halvor (Rov S/26/?1J Page: 2 s... HAAR'S AUCTION, ~2'~ ~.!:.~:.~:;.Atrbr, :IV1 f\..,l T/l :.. (' (/1. ' Strllt or R,F.D/~ I ' - DILLSBURG, PA. "'1')' Il f:;+. I -u'__L~" __,L_'7,~ , City StQ!O . PHONI432.3.15 OR 432.3011 # J .. _~ ~ % AUCTION EACH TUES. & FRI. EVE. 6130 P.M~_/1 If Q _~tot /1;1 0 vJl? ,,-,~__ ITEM DOLLARS CENTS TAX CHARGE ,----- ~- -- -fMJd ~(4Yr.A , IJ. J~ -::J!..1.. I.; I fI" ,.J~'5, Q.J:. tiIJI tI jle. . {"I/od ()o ~ i I . .- / 'l~ i )~ ,[If!." Ie) ;''0 1 /?'N ha,/ L.h/J4..L____ II, 6 t) rur!(r , 4,) <>< ...-& ~ J , ~ ' J;' / ~ 1;;. ;;Of' /J (!, j() f . Jn~ Jo c: tf~f .~;/'JI't" ~ ' ./1, .:: I-u '\~ )r , I /?11 /~i "('0/;1 ct ,/ f j_ ~{;'n' e. JiJ 1 I'lj;~'1 11. 11~/t ,-I, //" ,.' I~,IJ'; .:; I-tJ =~ IUS .; 4' (){!, ) Ii.' f (1~/n) I" f- '7 4,) .. -,- , , L1l. d.., //0 ,,> (j> (,.0 / .{", 01- n ' .. , 1,2.. ).111 c), ?iJ400'-k.rs ~'7K l " c) - :J J ,) . HI" Ii II" &- :J, .-' 16 ::r t) 0,/- 0,). I ~, ,./ L'I;:;O --f..Alllt~U-j)J " /'1 J 6 ,gJitJ' ,/)i,l ~J C<>/OfJl! ~ ....If ~c) ,,, I.. 1/ j f,' A \1l f't;, f {Jfi/r 7 ,I J ( ~:t1 I J~ ..--- .~/itk , ii/ ,1 ki./-d/P,II I \ f d I " ., f" .t.r.vr 111.':: '7 , 6,. I ~- --- , " ~:o... 1;./t... ~.' :>, ~ -.. , . 1j, ./J....- ~O/.- _,,'FY/a....o(., / /).,... , I~ IJ 0/' / &1/ /,> /',"11' / , ^ NQTICE_ tCHECK MUST BE J;ASHED WITliLN 51 ' t , . /1 t'''''T''.'' / le,'e,.jV' / ;vlt" "1 '" I~ " // - - 1/,,1/ v iV/) II ;(IJII )./() 1/ ./",. ....-: "'/ \ '/f ~~-:.;. I ,,"Ji', ...:., l -.._~,-' ,. ,,(; , :, /'>'3 ( ( ~(( ",) LX 1,1.1'1'1,.." J,j~ i /.r. r . "I ,;) ~ , l 1.1 1 :t;. ('''' .,' .J " .<,. --:"7"_-- /}../ i ~;';) . ..... '. . --. I ,7;:" all I .. ," ,_.' tJ.4, 'Student' 011 painting, lighthouse, Durad, '74 ...........................$20.00 IIalance of Items In room ..............................................................$5.00 Living Room. FOurteen pes. small t)rass ilnd carved Items on windowsillS ..S40.oo Brass magazine t)asket ..........................................................,........$5.00 Corner lamp table ,.....,..............................."""...............................$25.00 Brass lamp ""."..............",,,....,,. ,...."..."....."..,..................................$5.00 Hall. Bath, Bedroom 11. Bedroom 12. BookS .................................................................................................$1.00 PIne coffee table ,............................................................""............$30.00 Misc. contents on top ""............................".................."".............$5.00 Older stereo and speakers "............"......"......................................$5.00 TV trays ........................".....".............,,,........,,,,... ........."....................$2.00 OE TV ......,.........."........................................,.....................".....".........$25.00 Floor lamp ".........".. ...,.,...................".........".............."....................$5.00 commercial carving ...".......... ......,...........".,.......... .........."..............$5.00 Reproduction. Picasso print ............"..............................................$20.00 wood bloCk print, Edith souleI' ..."................................................$15.00 SOuth American stltcherv, (molla) ..................................................$20.00 'Student' oil, at>stract stili life, Willard ..........................................$20.00 'student' abstract 011, Musselman ......"............................"...........$25.00 'Student' Impressionist street scene 011".....................................$20.00 Colorful at)stract lithograph, Haag, '52 ...."..... .............................$25.00 Balance of Items In room ".............................................................$5.00 closet. vacuum, Misc. storage ................"........................"...........$5.00 All personal storage and supplies ..................................................$.. 0 . cane t)ed set, FOrmica, two twin bedS, Chest with mirror, nlghtstand ....................................".......................................$45.00 Nlghtstand contents. personal papers, linens, blanket, miSC.. radio .................................,....................................."...............$7.00 Chest contents. Personal storage, clockS, costume jewelry. . few linens .............,........""............."..................""".........,....$10.00 Boxes soap. Clothes, small amount costume jewelry .....$10.00 TOP' Olass and t>rass lamp, personal photos ...................$10.00 Antique frame ..........".................................................."....................$1 0.00 Three student 011 stlllllfes, one Hartman ...................".................$30.00 Deep walnut frame with babY photo ...........................................$30.00 Student 011 of a harlequin ................................................................$20.00 Closet. Clothes, personal storage, blankets ..................................55.00 Pine cupboard ............................................,................."....................560.00 contents. Table lamp ...........................................................55.00 Personal papers, OOWIS, small newer thermometer. small t>asketjewelrv, misc., serving Items .............522.00 porcelain FlycatCher, Andrea .....".........................................520.00 Tree ornament ,..................,......................,.............................$5.00 Cherrv ladderback Chair, rush seat ...................................................$10.00 UpholstereC1 chair ...."..."........................."..........."..........""..........,.....$ .0. TwO frames, 011. needlepoint ........................"........."....."..........""..$10.00 Balance of Items In room ........."..........."..................................".."...$10.00 Closet. Clothes, misc. storage, t>lanket, typewriter ."".........""....$1.00 SlY. tllOlX + 12-111 COM.,rtil~g.wnrAN'A IIT"TI 01' SCH!DUL! Q TRANSI'!RS P lit Print or T 'ILl N II 2197 - 0776 -frank H. Menaker ~~# 195.07.1633 09/09/1997 THIIICHIDULI MUIT II COM'LITlD AND "LID II' THI "NSWEII TO "NY 0' THI QUIITIONI ON ,,,QIIII VII. , ITEM DESCRIPTION OF PROPERTY EXCLUSION TOTAL VALUE DECO'S DOLLAR VALUE OP NUMBER ,./"Iudt MmI of 'hi t~.~~!r~f,l!i:~.. OF ASSET % INT, DECEDEN.!!:!TEREST Revocable Trust Dated 11/13/96, aa amended, with Dauphin Depoelt Bank & Trust Co. as Trustee Copy attached with Amendment dated 8/13/97 1 Dauphin Deposit Bsnk and 2,437.86 2,437.86 Trust Company Capital Reserve 2 $10,000 Wisconsin Bell Inc. 10,012.50 10,012.50 Deb, 7.257. due 2/1/2007 Accrued Interest 76.53 76.53 3 42,100 units Municipal Bonc;\ 479,227.08 479,227.08 Fund Accrued Interest 1,694.35 1,694.35 4 $20.000 Hutton Investment 2,480.00 2,480.00 Tr. Unit GNMA Series 83 '5 13,421.503 sheres 1)5,959.83 135,959.83 Marketvest Bond Fund Inc. Municipal Bond Fund #591 I. Accrued Interest 135.14 135.14 6 6,012.506 Seligman PA Hun. 47,558.92 47,558.92 Fd. C1 A Fd (130 , I. , . , . TOTAL (1.1'0 Inlor On IInl 7, RI.lphullllon) It 679.582.21 (II more 'pl.e I. needed, In.en Iddhlonll,h..,. of SI"'" ,I.e,) Copyrl;hl (c) 11104 form.oftw.,. only CPSy'l.mt, Inc. form 1100 Schtdul. Q ("'v, 2..7) prooeeds of insurance or other property not passing under this Will, ITEM II: I hereby exeroise all powers of appointment whio? I may have at the time of my death in favor of my Exeoutor, and all property subjeot to all such powers of appointment shall be inoluded in my estate and be governed by the provisions of this Will; provided, however, that I specifioally decline to exercise any power of appointment given to me in any Will, codicil, Agreement of Trust or other instrument executed by my wife, Romaine S. Menaker (~'My Wife"), ITEM III: I give and bequeath all of my household furniture and furnishings, automclbiles, books I piotures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use or adornment to My Wife, if she survives me. If My Wife does not survive me, I give such articles to my children living at my death in as nearly equal shares as they shall select under the supervision of my Executor. If any such articles oannot be fairly divided or distributed in kind in the opinion of my Executor, such articles shall be sold and the proceeds thereof shall pass as a part of my residuary estate. ITEM IV: I give, devise and bequeath all the rest and residue of my property, real, personal and Page 2 of 6 pages .' mixed, not disposed of in the preceding portions of this Will, to the then Trustee of "The Frank H, Menaker and Romaine S. Menaker Revocable Trust" created by a trust agreement dated the same date as this will bet~~en My Wife and me, as Settlors, and Dauphin Deposit Bank and Trust Company, as Trustee. ITEM V: No interest in income or principal of my estate shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate prior to the beneficiary's actual receipt thereof. My Executor shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary, ITEM VI: In the settlement of my estate, my Executor shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: (a) To retain any investments I may have at my death so long as my Executor may deem it advisable to my estate so to do. (b) To vary investments, when deemed desirable by my Executor, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in Page 3 of 6 pages '.,.. - . ,....11III". such oth~r real or personal proper~y as my Exeoutor shall deem wise, without being restricted to so-called "legal investments," (c) In order to effect a division of the principal of my estate or for any other purpose, including any final distribution of my estate, my Executor is authorized to make said divisions or distributio~s of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution, In making any division or distribution in kind, my Executor shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the benefioiaries, (d) To sell either at public or private sale and upon such terms and conditions as my Executor may deem advantageous to my estate, any or all real or personal estate or interest therein owned by my estate severally or in conjunction with other persons or acquired after my death by my Executor, 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 obligation 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, exeoute, acknowledge 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 my Executor in this paragraph or elsewhere in this Will. (e) To mortgage real estate and to make leases of real estate for any term. (f) To borrow money from any party, including my Executor, to pay indebtedness of mine or of my estate, expenses of administration, Death Taxes or other taxes, (g) To the extent not paid from The Frank H. Menaker and Romaine S. Menaker Revocable Trust, to pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my Page 4 of 6 pages . .-- ~'T -~":l'T v". 1 1 estate, and my Executor shall pay the expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of my estate and to otherwise exercise all the powers incJ.dent to the ownership of such stock and to actively manage and operate any unincorporated business, including any joint ventures and partnerships, with all the rights ana powers of any owner thereof. (i) In the discretion of my Executor to unite with any other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate. (j) To assign to and hold in my estate an undivided portion of any asset. (k) To hold investments in the name of a nominee, (1) To compromise controversies. ITEM VII: In the settlement of my estate: '. (a) My Exeoutor shall not be personally liable for loss to my estate or to my spouse's estate or to any benefioiary of either estate resulting from m~' Executor I s decision made in good fai,th whether or to what extent to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of certain "qualified terminable interest property" treated as having passed to my spouse in order to qualify for the federal estate tax marital deduction; and the decision of my Executor shall be binding and conclusive upon all beneficiaries of my estate, including the then trustee of any inter vivos trust created by me which constitutes a part of my federal gross estate. (b) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction; nor, as a result of such election, shall any compensating adjustments be made Page 5 of 6 pages J I J i I J ,I IJ ! the exeoution thereof, the Bald disposing mind and memory. I {2(,(' " \'\ j..L ":>v1<< '"( VJ ~'=='<SEAL) ; .' '':\'':'I't,~(, ", t., i (SEAL) Testator was of sound and l (\\ " ,,,-,,-\('~ .J2 ,^/\ \';'\"Vo.l.f>~l'f'Q__)~.:)I.:;....' "'-~ (SEAL) 'j "".. Residing at: C I '"1 (1,,,,: (..(!loNV.r1 rZ.\ t-=:Jn~ p~ ~ ~, ~-- - Residing at: w:~~ ,\ ',:, \,' I( Sr \.;",",/ PCI Ill/V-I_ 1-'''' . ' ""- Residing at: -.,;<r~'-I \-:; .....n>k ',;,-:','.... c UA. \",J\ ' ~ r-., " \ \..O..t ~""-".,u. ~ '-"u,..\_~'1:._1..1 C' C;. S ,. ."'~....... WHEREAS, pursuant to ARTICLE XV of the Trust, the Settlor reserved to himself the right to modify, alter or revoke the Trust in whole or in part, provided that the duties, powers, compensation and liability of the Trustee are not changed without its written consent I and WHEREAS, the Settlor desires to exercise his right to amend the Trust as hereafter set forth, which Amendment is acceptable to the Trustee, NOW, THEREFORE, in consideration of the mutual covenants and agreements herein contained, it is agreed by and between the parties hereto as follows: 1. ARTICLE III (B) (3) shall be deleted. 2, ARTICI,E III (B) (a) as previously amended is amended to read as follows: (8) Seventeen Thouaand ($17,000,00) Dollars to P.LANNED PARENTHOOD OF THE SUSQUEHANNA VALLEY, now of 1514 North Second Street, HarriSburg, Pennsylvania, This gift shall be recognized as the Frank Menaker and Romaine Sadler Menaker Contribution to the work of Planned Parenthood. , - 2 - '.- (3) ARTICLE VII(B) as previously amended is amended to read as, follows: (B) One-third thereof to PLANNED PARENTHOOD OF THE SUSQUEHANNA VALLEY, now of 1514 North Second street, Harrisburg, Pennsylvania, to be held as an endowment known as the Frank Menaker and Romaine Sadler Menaker Memorial Endowment, with the income thereof to be used for the purposes of Planned Parenthood. IN WITNESS WHEREOF, FRANK H. MENAKER, as Settlor, has hereunto affixed his hand and seal, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as Trustee, has acknowledged its consent and agreement to the foregoing Amendment through the execution of this Amendment by its duly authorized officers, all as of the day and year first above written, WITNESS: SETTLOR: ('4. '1.( c.--,..,t "v Menaker ')-1-(--)" Frank H. ( SEAL) ATTEST: TRUSTEE: DAUPHIN DEPOSIT BANK AND TRUST COMPANY /"1f.:)~' /~' ./~~ ' . 'V' _ . i >f,::(':?r, d,' ",' '~['''.:.... / (A~ stant) Secretary (SEAL) By: -dAt /J~ (V Cf! President - 3 - WHEREAS, the Settlor desires that the Trustee hold the ..sets identified on Schedule "A" upon the terms and conditions hereafter set forth; and WHEREAS, the Settlor may in the future place the active management and control of certain other property in the hands of the TI'ustee. , NOW, THEREFORE, for and in consideration of their mutual oovenants and promises, the parties agree as followsl ARTICLE I Revocation and Restatem~ The Settlor hereby revokes ARTICLES I through XVI of the Revocable Agreement of Trust, as amended, and places in their stead 'the following ARTICLES. ARTICLE II Trust Assets The Settlor, or any other party or person, may from time to time make polioies of insurance on the Settlor's life, individual retirement account benefits, and/or qualified or non- qualified retirement plan benefits payable to the Trustee, or may transfer other assets to the Trustee, subject to the terms of this -3- _u~~. n...........,.... ,..._ .~ Agreement, by inter vivos grant or by Will. The trust assets shall include the proceeds of any insurance policies payable to the Trustee (collectively hereinafter called the "policies"), and all such other benefits or added assets (collectively the "Trust Assets") I which Trust Assets shall be held, administered, distrib- uted and governed by the Trustee, IN TRUST NEVERTHELESS, in accordanoe with the provisions of this Agreement and any amendments hereto. ARTICLE III purina the Settlor's Lifetime During the Settlor's lifetime, the Trustee shall: (.'~,) Have, hold, manage, invest and reinvest the Trust Assets, collect the income and pay such portion or all of the income and/or principal of the Trust Assets to the Settlor as the Settlor may from time to time request. Any income not distributed to the Settlor during the calendar year shall be added to Trust principal. (B) Pay and use such portion or all of the income and/or principal of the Trust Assets as the Trustee, in the Trustee's sole discretion, from time to time shall deem necessary to provide for the proper maintenance, support, medical, hospital, nursing or nursing home care of the Settlor. (C) Pay either from the income and/or principal of the Trust Assets any outstanding bills or obligations owing by the Settlor. (D) Whenever and as often as, in the sole judgment 'of the Trustee, the Settlor, to whom payments of income and principal are herein directed to be made, shall be unable to act, or shall lack ability or shall otherwise be unable to apply such payments to the Settlor's own best interest and advantage, the Trustee, in the -4- "'.,...,....,c;... ..".., 1019 Mumma Road, Camp Hill, counties, now of Penneyl vania. (G) Twenty-five Thousand ($25,000.00) Dollars thereof to DUKE UNIVERSITY, of Durham, North Carolina. This gift may, for investment purposes, be merged with the general investment assets of Duke University, but the gift shall be entered in the University's books and records as the Frank Menaker and Romaine Sadler Menaker Fund for Obstetrics and Gynecology, and shall be so designated. Settlor requests that a part of the income therefrom, but not the principal, shall be used for lectureship programs by the Department of Obstetrics and Gynecology under the guidance of the Chairman of the Department of Obstetrics and Gynecology and the Viele President of Health Affairs, or their successors. (II) Fifteen Thousand ($15,000.00) Dollars to HARRISBURG AREA COMMUNITY COLLEGE FOUNDATION, to be held, and the income therefrom to be used annually as an award to the best student speaker each year, such student to be selected by the speech faculty of the College. The award shall be known as the Frank Menaker and Romaine Sadler Menaker Speech Award. (I). Ten Thousand ($10,000.00) Dollars to THE GREATER HARRISBURG FOUNDATION, now of 121 State Street, Harrisburg, Pennsylvania, with the income therefrom used specifically for educational, health related and cultul"al purposes in the Harrisburg area. Said fund shall be identified as the Frank Menaker and Romaine Sadler Menaker Fund. (JI Five Thousand ($5,000.00) Dollars thereof to the JEWISH HOME OF GREATER HARRISBURG ("Home"), now of 4000 Linglestown Road, Harrisburg, Pennsylvania 17112. This gift is to be made in honor of Romaine S. Menaker and is to be used specifically for the purpose of obtaining medical equipment for the benefit of the patients of the Home. The selection of the medical equipment is to be made by the Director of the Home. (K) The balance thereof as follows: (1) Fifty percent (50%) thereof to the Settlor's son, FRANK H. MENAKER, JR., if he is then living! provided, however, that the same shall be retained by the Trustee as a separate -6- - (A) Beginning at the Settlor's death, the Trustee shall pay over to the Settlor's son, FRANK II. MENAKER, JR. ("Frank"), during Frank'a lHetime, the net income of Frank's Trust in quarterly installments and such portions of the principal as, in tha sole discretion of the Trustee, !i1hall be necessary for Frank's maintenance, support, medical and nursing care, taking into consideration any other means readily available for such purposes. (B) During Frank's life, Frank shall have the right in each calendar year to withdraw from trust principal for any purpose and from time to time (i) the aggregate sum of $5,000 and, in addition thereto, (ii) at any time after December 15 and prior to the expiration of the calendar year, an amount equal to five percent of the value of the trust principal as of December 15, less the aggregate amount of all prior withdrawals made by Frank during said calendar year. Any withdrawal rights not exercised by Frank in any calendar year shall lapse. (C) upon Frank's death, the Trustee shall pay over to Frank's wife, Sharon Lynch, if she is then living ("Sharon"), the net income of Frank's Trust in quarterly installments and such portions of the principal as, in the sole discretion of the Trustee, shall be necessary for Sharon's maintenance, support, medical and nursing care, taking into consideration any other means readily availabl.e for such purposes. (D) Upon the death of the survivor of the Settlor, Frank and Sharon, the Trustee shall distribute the then remaining principal and any undistributed income of Frank's Trust to Frank's issue then living, per stirpes; provided, however, that if any such issue shall not then have attained the age of twenty-one years, each such issue's share shall be retained by the 'l'rustee as a separate trust estate, IN TRUST NEVERTHELESS, each to be held, administered and disposed o! in accordance with ARTICLE VI for the benefit of such issue. If Frank has no issue then living, then to the Settlor's issue then living, per stirpes; Provided, however, if any such issue is then an income beneficiary of a trust under ARTICLE VI hereof, the share of such issue shall be added to the principal of said trust as if an integral part thereof, to be held, administered and disposed of in accordance with the terms of said trust. If the Settlor has no -8- - ,,",*, issue t.hen living, then in accordance with the provisions of ARTICLE VII hereof. ARTICLE VI Trust for Beneficiarv-Under 21 The Trustee shall have, hold, manage, invest and reinvest the assets of the Trust, collect the income and (A) Until the beneficiary of the trust (the "Benef iciary") shall have attained the age of twenty-one years, the Trustee shall from time to time pay to or for the benefit of the Beneficiary such amounts of the net income and principal of the trust as, in the sole discretion of the Trustee, shall be necessary for the Benef iciary' s maintenance, support, mediGal and nursing care and education, including college and graduate education, taking into consideration any other means readily available for such purposes. At the end of each year any unexpended income shall be added to the principal of the trust. (B) After the Beneficiary shall have attained the age of twenty-one years, the Trustee shall distribute the then remaining principal and any undistributed income of the trust outright to the Beneficiary. If the Beneficiary shall have died before attaining that age, the Trustee shall distribute such assets to the Beneficiary's issue then living, per stirpes, outright and free of trust. If the Beneficiary has no issue then living, then to the issue then living of the parent of the Benef iciary who was a child of the Settlor, per stirpes, ar if such parent shall have no issue then living, to the Settlor's issue then living, per stirpesl provided, however, in either event, if any such issue is then a beneficiary of a trust under this ARTICLE VI, the share of such issue shall be added to the principal of , their trust under this ARTICLE VI as if an integral part thereof, to be held, administered and disposed of in accordance with the terms thereof. If the Settlor shall have no issue then living, all such assets shall be distributed in aCGordance with the provisions of ARTICLE VII hereof. -9- _ ~._w ~-4. w_ _._~ .~. - ~ TO' ." this trust and all of the separate trust estates hereunder shall immediately vest in fee simple aboolutt'l in and be distributed outright to the person or persons then entitled to receive the income therefrom, whether in the Trustee's discretion or otherwise. ARTICLE IX Spendthrift Provision No part of the income or principal of the property held under any trust created hereunder 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 i.ncome and the principal to the parties herein designated, as their interests may appear, without regard to any attempted anticipation (except as specifically provided herein), pledging or assignment by any benef iciary under any trust created hereunder, and without regard to any claim thereto or attempted levy, attachment, seizure or other p:r'ocess against said beneficiary. ARTICLE X Trustee Powers During the continuance of any trust created hereunder, the Trl,lstee' shall possess, among others, the following powers, -11- exercisable without prior court approval, but in all cases to be exercised for the best interests of the beneficiaries: (A) To retaIn any investments 90 long as the Trustee may deem it advisable so to do, including securities owned, issued or underwritten by any corporate Trustee or any of its affiliates. (B) To vary investments, 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, including securi ties owned, issued or underwritten by any corporate Trustee or any of its aff il iates, as the Trustee shall deem wise, without being restricted to so-called "legal investments" , (C) To exercise any outstanding stock option in effect at the Settlor's death, and to borrow any necessar.y funds from any person or institution, including the Trustee, to mortgage or pledge any or all real or personal property as the Trustee in the Trustee's sole discretion shall choose without regard for the disposi- tive provisions of this Agreement. (D) In order to effect a division of the principal of. any trust or for any other purpose, including the final distribution of any trust, the Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, the Trustee shall divide and distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (E) To sell either at public or private sale and upon such terms and conditions as the Trustee may deem advantageous to any trust, any or all real or personal estate or interest therein owned by any trust seve~ally or in conjunction with other persons or acquired by the Trustee (including selling "short" any right, privilege, option or asset), and to consummate said sale or sales by sufficient deeds or other instruments .to the p\lrchaser or purchasers, conveying a fee simple title, free and clear -12- of all trust and without obligation 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, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in oarrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this Agreement. (F) To make leases of real estate for any term. (G) To borrow money from any party, incl'~ding the Trustee, to pay an indebtedness of the Settlor or of the Settlor's estate or trust, expenses of administration, all estate, inheritance and si.milar taxes (hereinafter referred to as "Death Taxes") and other taxes. (HI To pay, in the Trustee's discretion, without reimbursement, all costs, Death 'I'axes or other taxes, expenses and charges in connection with the administra- tion of the Settlor's estate or trust, and to pay the funeral expenses and the expenses of the last illness of the Settlor. (I) To vote any shares of stock which form a part of any trust and to otherwise exercise all the powers incident to the ownership of suoh stock; to actively manage and operate any incorporated or unincorporated business, including any joint ventures and partnerships, and t.o incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (J) 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 company whose securities form a part of any trust. (KI To assign to and hold in any trust an undivided portion of any asset. (L) To select, employ an~ compensate any person, firm or corporat ion engaged ln rendering investment counsel advice to advise the Trustee in making invest- ments, managing securities or making. decisions concerning the purchase, retention, sale or other disposition of any part of any trust estate hereunder; and to select, employ and compensate any attorney or firm of attorneys to -13- render legal services to the Trustee with respect to any trust estate hereunder, (M) To divide any trust hereunder into two or more separate, but identical, trusts. To divide any trust hereunder which would have a generation skipping transfer tax inclusion ratio other than one or zero, into two separate trusts which are fractional shares, known as the "exempt trust" and the "nonexempt trust". The exempt trust shall be that fractional share of the total trust fund that has a generation skipping transfer tax inclusion ratio of zero, and the nonexempt trust shall be the remaining fractional share of the trust, with a generation skipping transfer tax inclusion ratio of one. The terms and conditions of the nonex.empt trust and the exempt trust will be identical. Any referenced to a trust created under this Agreement, without a further specification or limitation, shall be deemed to refer to both the exempt trust and the nonexempt trust, in proportionate amounts, where relevant. The assets of each separate exempt and nonexempt trust shall be held, administered and invested as separate trusts, and the Trustee shall maintain adequate accounting and records for both such trusts. The executor of the Settlor's estate shall indicate on the federal estate tax return filed for the Settlor's estate that separate trusts will be created (or funded) and clearly set forth the manner in which the trust is to be severed and the separate trusts funded. ARTICLE XI Survival presumotions Any person who shall have died at the same time as the Settlor or unde:>: such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased the Settlor. Any person other than the Settlor who shall have died at the same time as any then beneficiary of income of a trust created hereunder or under such circumstances -14 - , ' either in a Last Will and Testament or by inter vivos Deed or Agreement, truots identical to the trusts herein established for the benefit of the Settlor's issue, the Trustee herein shall have the right and power to merge trusts herein established with identical trusts for the same beneficiaries established by the Settlor or the Settlor's wife and to operate each of the merged trusts as a single trust. (D) Whenever the Tr'uatee, in the Trustee's sole discretion, determines that any trust hereunder should be terminated because said trust is too small to justify its maintenance as a separate trust, the Trustee, without any liability to any person or remainderman whose interest may be affected thereby and without the necessity of prior court approval, shall terminate such trust and shall distribute the assets of the terminated t,rust outright to the individual or individuals at that time eligible to receive the income therefrom. I f any additions to any such trust are received after its termination under this ARTICLE, such trust shall be revived and this provision shall continue to apply to it. The Trustee discretion herein granted shall in no event be construed as giving any potential distributee of a trust the right to compel a termination in whole or in part of such trust. (E) If any beneficiary under any trust hereunder is determined by the Trustee, in the Trustee's sole discretion, to be mentally or physically incapacitated, the Trustee may pay any amount distributable to such beneficiary to the parent, guardian of the property or estate of such beneficiary, the beneficiary's attorney- in-fact or to the person caring for such beneficiary. ARTICLE XIV Suretv and Comoensation of Trustee The Trustee shall serve wi thout the duty or obligation of filing any bond or other security and shall be entitled to compensation for serviceD in accordance with the standard schedule of fees in effect when the services are rendered. -16- .." :,.7,:"" "/,.0 "'I,' ..''....o.;~..., ,,/ ,...,,.. .A ,~.. n. ..... ~. ~, f '""....... ~......,,' " '. .. ACCTI 110~63~110 SCHEDULE OF INVEST"ENTS FOR "ENAKER,F T/A PAGE 2 AS OFI 11/01/96 DAUPHIN DEPOSIT BANK I TRUST CO RUNI NOV 01 96 DESCRIPTION UNITS TAX COST HARKET VALUE INCOHE ASSETS SHORT TERH INVEST"ENTS --~------------------- DAUPHIN DEPOSIT BK I TR CO 181.01 181.01 CAPITAL RESERVE ACCOUNT TOTAL 181.01 181.01 . CASH 72.68 72,68 ACCOUNT TOTAL 253.69 253,.69 .' : ! , , COMMONWEALTH OF PEllNSYLVANIA COUNTY OF -1),t}/....J/AIJ.I , 1~~6, SSI On this, the ~ay of before me, the undersigned, officer, rsonally appeared Sue H. Mauery, who acknowledged herself to be the Vice President of DAUPHIN DEPOSIT BANK AND TRUST COMPANY, a Pennsylvania banking corporation, and that she as such officer, being authorized to do " so, executed the foregoing Agreement for the purposes therein contained by signing the same on behalf of the corporation by herself as such officer. IN WITNESS WHEREOF, I hereunto set my hand and official seal.' L;47}/~~;~i~~ / ~Public i/ My Commission Expires: (SEAL) ---.--- Notarial Saal Mary Nm Anderson, Notary Publlo l'\anllburg Dauphin County My CommlNlon Eq>lres 001, 30.1998 ~ ~1~r"I~'^~"r""'~I"')~NrIf'g~ COMMONWEALTH OF PENNSYLVANIA DEPARTMINT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSINO LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 16'-).03 -/'-1 IUREAU OF INDIVIDUAL TAMES INHERITANCE TAM DIVISION DEPT, 260601 HA~R1SaURO, PA 1112'~0601 SUE MAUERV DAUPHIN DEPOSIT 213 MARKET ST HARRISBURG BNK TRS t PA 171 o~~t. I c * TOI NOTE I To inlure proper oredit to ~our acoount, SUbMit the upper portion of this for_ with your t.~ pay.ant. If~''/I' II ,,. cU.Ul 02-23-1999 MENAKER 09-09-1997 21 97-0716 CUMBERLAND 202 t..-.-..---.--...---......-.:3.--- AMount R..d U.d ..,.....:;:;-----:::::.=.:==='--....==" ..._-------~---'---- MAKE CHECK PAYABLE AND REMIT PAYMENT FRANK REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 H CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RifV:73r'-EX--AFP--C03:-971-----.-.-HCiiicE--OF--PETifRHiiiAfiiiN-Aiip-AllsEsllHEHif---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER 88 ESTATE OF MENAKER FRANK H FILE NO.21 97-0716 ACN 202 DATE 02- 23-1999 ESTATE TAX DETERMINATION 1. Credit For State Death Taxe~ as Verified 2. Pennsylvania Inharitance Tax Assessed (Excluding Discount and/or Interest) 3, Inheritsnce Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 15,383,38 35.169.26 ,00 351169.26 6. Amount of Pennsylvania Estate Tex Previously Assessad Based on Federal Estate Tax Return 7. Additional Pennsylvania Estata Tax Due TAX CREDITS I PAYMENT DIITE RECE I PT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID .00 .00 .00 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 _IF PAID AFTER THIS DATE, SEe REVERSE SIDE (IF TOTAL DUE IS LESS THAN .1. NO PAYMENT IS REQUIRED POR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR). YOU MAY IE DUE A REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) /5 )031lf COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (l 'UReAU Of IHDIVIDUAL TANES IRAllAMet:: tAl( rWlsloH PEP" 211(1601 HARRISIUAn, PA 11128-0601 HOTICE OF IHHERITAHCE TAN APPRAISEHENT, ALLOWANCE OR DISALLOWAHCE Of DEDUCTIONS AHD ASSESSHENT OF TAN 09-07-1998 MENAKER 09-09-1997 21 97-0776 CUMBERLAND 101 [=~<_ A.~t...:~itter=-J MAKE CHECK PAYABLE AND REMIT PAYMENT TOl REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .. R IV: is;,'- EX-"AF'- (09: 97") -NoficE- -OF. 'rNHEiifTAiicE. T"A'X-APPRAi iiEMENT ~ -"ALi"ciWAticE "oli". --. - -- ---. -. --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FRANK H FILE NO. 21 97-0776 AtN 101 DATE ESTATE OF DATE OF IlF.ATH FILE NUMBER COUNTY ACN SUE MAUERY DAUPHIN DEPOSIT 213 MARKET ST HARRISBURG BNK TRS PA 17101 ESTATE OF MENAKER TAN RETURN WAS I I X I ACCEPTED AS fILED RES~RVATION CONCERNING FUTURE INTEREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1, Reel E.tete ISchedule AI 2. Stock. end 'ond. ISohedule 81 5. Clo..ly Held stock/Partnership Int.r..t (Schedule C) 4. Hortgege./Note. Reoeiveble ISohedule DI 6, C..h/Bank D'POlits/Htlc. Perlonal Property (Schedule E) 6. Jointly OWned Property ISohedule f) 7. Tranafera CSohadul. 0) I, Totel Aueto ) CHANGED III 121 131 (4) IS) 161 (7) ,00 .00 .00 .00 15,407.00 .00 679.582."li II) APPROVED DEDUCTIONS AND EXEMPTIONS I 9. Funeral Expen.../Adn. COlts/Hile. Expans.. (Schedule Hl 10. Debt./Hortgege Liebilitie./Liens ISohedule II 11, Totel Deduction. 12. Hat Value of Tax R.turn 15. Charitable/GovernMantal Bequa.t., Non~.l.ct.d 9113 Trusts (Schedule J) 14. Net Velue of E.t.te Subject to Te. If an a.....M.nt WI9 is.u.d previou.ly, line. 14. 15 and/or 16, 17 and 18 will refleot figur.. that include the total of ~ return. a..e..ed to date. ASSESSMENT OF TAXI 1S. AMount of line 14 .t Spnus.1 rate (16) 16. AMount of line 14 taMable .t Lineal/Class A rate (16) 17. AlIOunt of Line 14 te..bl. .t Coll.terel/Cle.. B rete ll71 11. Prinoipel Te. Due TAX CREDITS: PAYHEHT DATE 12-05-1997 05-08-1998 NOTE I RECEIPT _BER AA242517 AA270050 DISCOUNT Ct) INTEREST/PEN PAID 1-) 1, 7S0. 00 .00 (9) llOI 9.345.00 * uv.t'4f II'" ll...ll FRANK H 1.323.22 Clll ll2) ll3) 1141 .00 X .00= 615,320.99 N .06=- .00x.15, Ill) ~HOUllT P~ID 33,250.00 1,919.26 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE DATE 09-07-1998 NOTE I To insure proper credit to your ecoount, submit the upper portion of thl' form "ith your taM pay..ent. 694,989.21 1 n .I.I.A ?? 684,320.99 69,000.00 615,320,99 .00 36,919,26 .00 36,919 :1!... 36,919.26 .00 .00 .00 . If PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITION~~ INTEREST. If TOT~L DUE IS LESS THAH .1, HO PAYHENT IS REquIRED. If TOTAL DUE IS REfLECTED AS A "CREDn" ICR), YDU HAY BE DUE A REFUND. SEE REVERSE SIDE Of THIS FORN fOR INSTRUCTIONS.) RESliRYATJOlh PtJIlPOSE OF NOTICE I PAVMENT I REfUND (CA) I OIJECfIOHS I A~IM lSlRATlYE CDAAECTJDNSI DISCOUNT I PENAL TV I INTEREST I Lr~\ 0, I n-.. UJ -'} C.j (j) u: ~ ~.! " r:: ~t) I..)U bt.t.. f'f dt:c..nh dyinlJ on or blfol'lI Oec..bar 12, 1982 ~~ if .tW future Inter..t in th~.ltat. h trlNtlfarred In pol....lon or enjoY.'ot to Cia,. e (0011.terall beneflel.ri.. of the d.a.d.nt.ft~r the e~plratlon uf any ..t.t. for lIf. or for V..",, thl Co..onw..1th hereby 8ICprenh ,'...rvlI. the right to apprtt..e and a..... tr8",,'al' Inheritlnc. lIMII' at the lawful CI... I (0011.tar81I rIte on anY luch future Int.rlJlt. To fulfill the ruqulr...nb of s80tlon ?140 of tl1ft InharltancfI anll fistlllto TIll( Aot, Act 11 of IlJ9S, en P,S. Sect Ion 9140 I. Detach the top portion of this HoUt. and lubeU with your pav..nt to the Register of WI1111 printed on the reVer.e .Ide. --Mak. cheok or .oney ordllr f,~y~bh tOI REO!STER OF MILLS, AOEMT A refund of a tex cr.dlt, which waft not raqu"sted on tho ,"x Rututn, IIBV bo requII.tlld by cOllpletlnl an "Applloatlon for R.fund of Pann.vlvBnlB InherHance and Estahl lal<" <fRV-Bt:!ol. AppllcntJons ara aVBllabl1l at thll Offloll of the bahtar of "Uh, .nv of the Z3 Rllv.nuo Dhtrlct OffiCII', OJ' hy calUnl the .pechll 24-houl' enlwarlng ..rvlaa nUllb.rs for for.. orderlnSI In Pennsylvanh 1-800~36Z-?OSO, outshJe Penn'Vlvania alld within locftl ""rrhburg area (117) 781-110'14, TDD' (711) 777..2:25l HlGarlna hlpalred Onlyl. An~ party In Interut not IIIthUad with the apprahllllllnt, IIllowl'lnco or dlsallow.nce tlf deduotlon.. or ......l1llnt 0' talC {includlnl1 dhcount or Intllrestl as shown on this NoUco "ust obj"ct within .btv (fIO~ dB'I' Ot r.oelpt o~ thh Notloe by: --written protut to the PA Oep.rt.ant of Revenue, Board of Appeals, nopt. 2610ll, Harrhbwl, PA 17128-1021, OR ~~alectlon to have tht ..tter ddll,.lnlld at audit IIf thll account of tha per.onal reprullntftU"e, OR -~lIPpeal to the Orphtn" Court. F.ctual.rror. dhcoll.rllll on thls flu.n.ent should bB ftddreulld In wrlllng tOI PA OepBrt..nt of Revenue, lureau of Individual 111<85, AfTN: Poot Aues..ent RIIlIiflW Unit. Oept. 2t1060l, t1l1ff"hburlll PA I11ZIl~0601 Phon. (717) 787~6505. See p.ge S of the booklet "1Il1truotlons for Inherltanoll hI< Return for !I Ruldlnt Oeoldlnt" (REV-IS0l) fOI' an elCplanatlon of .d111nhtl'l,tI",elY correctable errOtli. If 80'1 tal< due Is paid within thrall (3) calandar 1I0nths aftar the dooedent'p death, " fiva p.rcent (S/,) d1lcount of the tal< paid 11 ..l1ow.lI. The 15% tal< .-n..ty non-participation p.n"lty is ooaput.d on the total of the tal< and Interl.t a......d, ,nd not paid b.fore J!lnuary UI, 1996, the first day aftar the end of the t81< a.ne.ty pertod. Thh non-p.rtiolpltlon panalty 11 eppel!lllftblt In the ..... .nnnllr and in the the 11111" U.. I..rlod 1!15 'IOU would "ppe.1 the talC and Intere.t that h.. be.n .......d as Indicated on this notice. Int.r..t is charpd blginnlng with first dflY of dellnqu.ncy, or nin8 (91 Iloflths IInd on, (I) dav froll the date of death, to the data of PIIVIIII.nt. T.I<III whi(lh bllONO delinquent he fore Januarv I, 1982 b..r intere.t lit the rata 0' dx (6i:) peteent par annUlI ealoullttlld at ft dally rnte of .000164. All ta)(flfi which beo.." del1nqUfmt 01\ and aftar January I, 19&2 will blnr Intilr.st at " tate whloh will val' V fro. o.lendar !fe.r to callndar year with that rall announced by the PA D,pllrt.ent of Revenue. Tha I'Ippllcflble Intorut rl!ltes for 1982 throUflh 1998 arel 't.!!! Interast Rate Dflll~ lnt.rut "a(ltor xm Inter8st Rate nally Interlll.t f.otor 19&2 20% .OD05ttll 1981 9% .000247 19113 16% .000438 1988-1991 IIi: ,OD0301 1964 11% .GOOUI 1992 9% .000Z47 19&5 HI. .000:556 1993-1994 1% ,000192 1... 10:': .000274 199~-1998 9% ,000247 --lnt.".,t It oaloulat.d a' tollOr,fSI XNTElEST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR uAnY Hotlolll haued .ft.r thill tax baOOll8& d.llnquent will r.fl.ot an Internt oalculatlon to f1ft.en (15) day' bayoM U,a data of the 4IS......n\, If pay..nt Is .ade IlIftar the tnterut co.putatlon dftt. l\hown on the NoUc., ~ltlon.1 Intere.t lIU.t bft oaloLllated, r> ,)O;l IL.l BUREAU OF INDIVIDUAL TAKES IHttEAIUNCE lAM DlVIlHON UEPT. 160601 tlARRISIUMO, PA 17U8~0601 (' ~ 'aN' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX lASED ON FEDERAL ESTATE TAX RETURN IlHtlU'''ltI..'1 SUE MAUERV DAUPHIN DEPOSIT BNK TRS 213 MARKET ST HARRISBUR~ PA 17101 DATE 09-07-1998 ESTATe: OF MENAKER FRANK H DATE OF DEATH 09-09-1997 FILE NUMBER 21 97-0776 COUNTY CUMBERl.AND ACN 201 [' -A;..unCil...ill.d --J ____==<J--==== _0_---.-- . MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE I To inlura proper credit to your account, .ub_it the upper portion of thil forM with your taM paYMent. CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR FILES .... Rifv:4B3i-EX--AFP--{03:-97i-----~-.-NiificE--oF--DETi-RHiiiAfiiiN-ANii-ASisESiiHENT----------------------------- OF PENNSYLVANIA ESTATE TAX lASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF MENAKER FRANK H FILE NO.21 97-0776 ESTATE TAX DETERMINATION ACN 201 DATI! 09-07-1998 1. Credit For State Death Taxes as Verified 15.383.38 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 35.169.26 3. Inheritance Tex Assessed by Other States or Territories of the United States (Excluding Di~count and/or Interest) .00 4. Total Inheritance Tax Assessed 35.169.26 5. Pannsylvania Estate Tax Due TAX CREDITSI PAYMENT DATE. DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID "RECEIPT '.INUMBER " l'i ,-I , (j)lL' r.(; ~ ,I) 5 00 (f) f.h TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 .IF rAID AFTER THIS DATE, SEE REVERSE SIDE jIF TOTAL DUE IS LESS THAN fl. NO rAYHENT IS RE~IRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREon" ICRI. YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR IHST'RUCTIONS.1 ~ .00 () I ~ 7 '7-- '77(,' . Reglater 01 Willa 01 CUMBEIU..AND County, Pennaylvanla INVENTORY E.tala of .-rank II. Menaker No. 2197.0776 also known ill OallolO..th 09/09/1997 ,O......d 50.1.1 S..urlty No. 195.07.1633 - Suo Mauery, _ Pallonal R.pr..antalivo(,) ollh. above E.tall, d......d, v"lfy lh.t tho ~.ms app.arlng In the lollowlng Inv.ntory In.lud. an of tho pollonsl ....t. whe"v" .~uala and an 01 tho "al ..tal. In the Commonw..hh 01 P.nn.ylvanla of Slid O...d.nt, that tha valuation placid oppos~. Ilch hIm of slid Invlntory r'pr"tnts hs f.lr value as of thl dill of thl O.c.d.nt's death, and that D,Cld.nt owned no ..11.llal. outsld. of tho C.mmonwoahh 01 P.nn'ylvanla .,c.pt thet whl.h appaa.. In a mamorandum at tho .nd .'Ihl. Inventory, I m,. yerlty that thl stall"..nlS rT\Id. In this In'tl.ntory art 'rUt and corr.ct. I!\N. understand that f.lsl stit.ments he,.ln ar. mad. .ubl.cl to tho p.nalll.. 0118 Pa. C.S. S..lIon 4904 r.latlng to un,wom 1.I,WI.alion to aulhorhles. Nama of lIenry W. Rhoads , Esquire Anornsy: 1.0. No., 07240 Add....: P.O. Box H/,8 lIardsburg, Pa 17108 Talaphono: 717/233-5731 P6,sonal A.pres.ntatlv. tj(I'i) }r.(({(!, Sue Mauery Slgnatu,,: 'y Slgnalur., Addr.." 213 Market Street lIarrlsburg, PA 1710~ T.I.phon.' 717 /25~1 Oatad, O...rlpllon Valua (Soe cont inuat Icnpage (s ) attached) (Ana.h addhlonal.h.at,II "...ssary) Tala" 15,/,07.00 NOTE, Th. M.morandum 01 "alastat. out,ld.lh. Commonw..hh of Pann.ylvanla may, at tha alo.tlon 01 tho p...onal "pr.Slntallvl, In.lud. tho valu. of ...h 11'10, but .u.h flgur.. should not b. ."'.nd.d Into Ih.lotal of lh. Inv.nlory. pr.ptred by Ihe PtnnIVlvlnl. BI' "..oel.llon CoPYrI9hl(C) lttf1formloftw.,lanlyCPSVtllnw, Inc. hlm'RW..7 (1"2)