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Home My WebLink About05-17-07 . - " --I 15056041114 REV -1500 EX (06-05) PA Department of Rewnue Bul'88u of lndlvIdual Taxes PO BOX 280601 HantsIlurg. PA 17128-0801 ENTER DECEDENT INFORMAnoN BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Veer File Number 21 - 06 - 1040 Date of Birth Suffix 11291930 Decedent's First Name MI 193-24-2015 Deoedenfs Last Name 11142006 BROUGH (If Applicable) Enter Surviving Spouse'. Infonnatlon Below Spouse's Last Name Suffix AGNES L. Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [J[) 1. Original Retum o 4. Umlted Estate [J[) 8. Decedent Died Testate (AtIach Copy of Will) o 9. Litigation Proceec:la ReceMld o 2. Supplemental Retum o 48. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Uvlng Trust (Attach Copy of Trust) o 10. Spousal poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sell. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMA11ON SHOULD BE DIRECTED TO: Name Daytime Telephone Number o o o 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes BRIDGET M. WHITLEY, ESQUIRE Firm Name (If Applicable) 717-233-1GOO "^,, ~. "'". lJ SKARLATOS & ZONARICH LLP First line of address _"0 ............J REGISTER Of'!'!'-lS USEDNL V ;:n . 17 SOUTH SECOND STREET Second line of address -..l SIXTH FLOOR City or Post Office State ZIP Code DATE FILED N , , HARRISBURG PA 17101 7 DRIVE, NEWVILLE, PA 17241 ADDRESS BRIDGET M. WHITLEY, 17 S. 2ND STREET, 6TH FLOOR, HARRISBURG, PA 17101 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041114 15056041114 --I \)~ -.J 15056042115 REV-1500 EX Decldent'1 Heme: AGNES L. BROUGH RECAPITULATION 1. Real estate (Schedule A). . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . .. . .. 1. NONE Decedenfs Social Security Number 193-24-2015 2. Stocks and Bonds (Schedule B) . . .. .. . . . . . . . .. .. . . . . .. . . . . . . . . . . . . . .. 2. NONE 3. Closely Held Corporation, Partnership or SoIe-Proprletorship (Schedule C) . . . .. 3. NONE 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) DSeparate Billing Requested. . . . . . .. 6. NONE 7. Inter-VIvos Transfers & Miscellaneous Non-Probate Property (Schedule G) DSepar&te Billing Requested........ 7. 8. Total Gross AsHts (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 58027.00 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . .. 9. 13736.00 71763.00 9837.00 86.00 9923.00 61840.00 0.00 61840.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11. 12. Net Value of Eabde (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . .. 14. TAX COIIPUTA11ON - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.O L 16. Amount of Line 14 taxable at lineal rate X .0 ~ 17. Amount of Line 14 taxable at sibling rate X . 12 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0.00 2783.00 0.00 0.00 2783.00 15. 61840.00 16. 17. 19. TAX DUE.............. ............ ................. ......... . .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT m Side 2 L 15056042115 15056042115 -.J ......-....~.., REV-1500EX Page3 193-24-2015 Decedenrs Complete Address: DECEDENTS NAME AGNES L. BROUGH STREET ADDRESS 119 W. RIDGE STREET. APT. A File Number DECEDENTS SOCIAL SECURITY NUMBER 193-24-2015 CITY ~ ARLlSLE I STATE PA 1 liP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Une 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2783.00 2770.00 142.10 Total Credits (A + B + C) (2) 2912.10 3. InterestlPenalty if applicable D. Interest E. Penalty A. Enter the interest on the tax due. (5) (SA) 0.00 129.10 0.00 Total Interest/Penalty ( 0 + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. B. Enter the total of Une 5 + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D I]] b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. D I]] c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D I]] d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D I]] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D I]] 3. Old decedent own an "in trust for" or payable upon death bank account or security at his or her death? .. I]] D 4. Old decedent own an Individual Retirement Account. annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1. 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 19116 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 19116 (a) (1.1) (ii)]. The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent. or a stepparent of the child is zero (0) percent [72 P.S. 19116(a)(1.2)). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent. except as noted in 72 P .S. 19116(1.2) [72 P.S. 19116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is twelve (12) percent [72 P.S. 59116(a)(1.3)]. A sibling is defined, under Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 217 REV.1508 EX+ (8-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF AGNES L. BROUGH ITEM NUMBER 1. 2. 3. Include the proceeds of litigation and the date the proceeds were received by the estate. All -owned with rlaht of survlvorshlD must be disclosed on Schedule F. 4. DESCRIPTION M & T Bank Checking Account No. 2670054044 (per verification attached as Sch. E) M & T Bank Savings Account No. 015004200222418 (per verification attached as Sch E) M & T Bank Savings Account No. 015004200222418 (accrued interest to DOD per verification attached as Sch. E) M & T Bank Certificate of Deposit No. 031003910134475 (per verification attached as Sch. E) M & T Bank Certificate of Deposit No. 031003910134475 (accrued interest to DOD per verification attached as Sch. E) Household goods and personal property IRS - 2006 Federal Income Tax Refund Comcast Cable - Refund Lee Procurement Solutions Co. - Refund Elwood Gardens Associates - Security deposit refund Humana - Insurance premium refund FILE NUMBER 21-06-1040 VALUE AT DATE OF DEATH 1.629 54,448 32 626 10 500 51 32 13 652 34 5. 6. 7. 8. 9. 10. 11. TOTAL (Also enter on line 5. Recapitulation) $ (If more space is needed. insert additional sheets ofthe same size) 58,027 217 REV.1510 EX+ (6-98) COMMONWEALTH OF PEtNM.VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF AGNES L. BROUGH FILE NUllBER 21-06-1040 DESCRIPTION OF PROPERTY ITEM INCWllI! THE _ OF THE _. THEIR RELATION8HP TO DECEDENT 11<<) THE Dot.TE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER ~ ATTACH A CCfF"( OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST 11'- VALUE 1. Citizens Bank IRA Account No. 6140836913 (transferred at 0 death to decedents daughter, Susan M. Doyle, per verification) 0 attached hereto as Schedule G) 11.234 100.00% 11 ,234 2. Citizens Bank IRA Account No. 6140836913 (transferred at 0 death to decedenfs daughter, Susan M. Doyle - accrued interest 0 to 000 per verification attached hereto as Schedule G) 16 100.00% 16 3. Citizens Bank IRA Account No. 6140889812 (transferred at 0 death to decedents daughter. Susan M. Doyle, per verification 0 attached hereto as Schedule G) 2,484 100.00% 2.484 4. Citizens Bank IRA Account No. 6140889812 (transferred at 0 death to decedents daughter, Susan M. Doyle - accrued interest 0 to 000 per verification attached hereto as Schedule G) 2 100.00% 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAl (Also enter on line 7 Recanitulatlon\ S 13 736 Thia ICheduIe must be completed and flied If the answer to any ofquestlona1 through 4 on the reverse sic:leofthe REV-1500 COVER SHEET laves. (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (1()..()6) COMMONWEALTlt OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF AGNES L. BROUGH FILE NUMBER 21-06-1040 Debt8 of decedent must be reporbtd on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home, Inc. 4,223 B. ADMINISlRATIVE COSTS: 1. Personal RepIe88I1Iative'a Commlsaiona Name rA Personal RepmentatIve(a) Street Address City State Zip Vear(a) Commlsaion Paid: 2. Attomey Fees 4,500 3. Family ExemptIon: (If decedent'a address 18 not the same 81 c1aimanfa. attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probete Fees 185 5. AcCXluntanra Fees 6. Tax Retum Preparer'a Fees 675 7. Cumberland Law Journal - Advertise Letters Testamentary 75 8. The Sentinel - Advertise Letters Testamentary 159 9. Community Settlements LLC - Cumberland County Property Search 20 TOTAL (Also enter on line 9. RecaDitulationl $ 9837 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER AGNES L. BROUGH 21-06-1040 Report dIbIIlncurrId by the dIc:edInt prior to deIth which remained unpaid _ of the date of deIth, InclucRng lIflI'tImbIned mecIIc:II expIllI8I. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PPL - 119 W. Ridge St., Apt. A, Carlisle 86 TOTAL (Also enter on line 10, Recapitulation) $ (If more splICe 18 needed. insert eddltionat sMetB of ltle 88rne size) 86 217 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF AGNES L BROUGH SCHEDULE J BENEFICIARIES RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do Not LIst TruetH(.) OF ESTATE I. TAXABLE DISTRIBUTIONS (Include outright apousaI distributions. and transfers uncler See. 9118 (a) (1.2)] Susan M. Doyle, 118 Southside Drive. Newville, PA 17241 Daughter 61.840 ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART H - ENTER TOTAL NON.TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 FILE NUMBER 21-06-1040 (If more space Is needed, insert 8ddltionallheeG of the same size) ESTATE OF AGNES L. BROUGH FILE NO. 2106-1040 INHERITANCE TAX RETURN - SCHEDULE E 1 F;! M&l'Bank 499 Mitchell Road, MiIIsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 December 14,2006 Skarlatos & Zonarich LLP Attorneys At Law 17 S~uth Second Street, 6th Floor Harrisburg, Pennsylvania 17101-2039 Re: &tate:Df:. ~ L Braflgh Social Security: 193-24-2015 Date of Death: November 14. 2006 Dear Sir or Madam: Per yom inquiry dated December 6, 2006, please be ad.vised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 2670054044 Ownership (Names oj) Agnes L Brough * Opening Date 01/04/93 Closed 11/28/06 Balance on Date of Death Total $1,628.76 $ 0.00 .--$i;tfiii76---------------------------------------------------------------------- Accrued Interest 2. Type vf ACCOWlt Savings Account Account Number 015004200222418 Ownership (Names oj) Agnes L Brough * Opening Date 12/23/96 Qosed 11/28/06 Balance on Date of Death $54,448.15 Accrued Interest $ 32.38 Total $54,480.53 .. 3. Type of Account Certificate of Deposit Account Number 031003910134475 Ownership (Names of) Agnes L Brough · Opening Date 06/03/98 Qosed 11/28/06 Balance on Date of Death $ 625.77 Accrued Interest $ 9.69 Total $ 635.46 Please be advised, there was no safe deposit box found for the above decedent * For further account infonnation, regarding ownership, closures and/or reimbursement of funds, etc., please call the Stonehedge Office # 717-2404524. Sincerely, ~c~ Nancy Clagett Records Management ESTATE OF AGNES L. BROUGH FILE NO. 2106-1040 INHERITANCE TAX RETURN - SCHEDULE G a Citizens Bank" Account Number Account Title Date Opened Account Type Principal Balance as of DOD Interest from Last Posting to DOD Account Balance as of DOD YTD Interest to DOD 6140836913 AGNESLBROUGH 9/27/2001 Time Deposits (IRA) $11234.21 $16.48 $11250.69 $211. 71 . . . a Citizens Bank ~ Account Number 6140889812 Account Title AGNES L BROUGH Date Opened 4/10/1990 Account Type Time Deposits (IRA) Principal Balance as of DOD $2483.71 Interest from Last Posting to DOD $2.06 Account Balance as of DOD $2485.77 YTD Interest to DOD $134.42 1--- ESTATE OF AGNES L. BROUGH FILE NO. 2106-1040 INHERITANCE TAX RETURN LAST WILL AND TESTAMENT ~IJ,JH[ 1,111. r , . SKARLATOS &: ZONARlCH LLP ATTORNEYS AT LAW ",.. - LAST WILL AND TESTAMENT OF AGNES L. BROUGH I, AGNES L. BROUGH, of Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and revoke any Wills and codicils previously made by me. ARTICLE ONE Specific Beouest of Tan2ible Personal Propertv I give and bequeath all of my tangible personal property, including, but not limited to, all my automobiles, furniture, furnishings, books, pictures, jewelry, china, linen, silver, clothing, household effects and personal effects, and other tangible personal property of like nature (not including cash, securities and other property used for the production of income), together with any existing insurance thereon, to my daughter, SUSAN M. DOYLE, ifmy daughter survives me; or, if my said daughter does not survive me, to my said daughter's husband THOMAS E. DOYLE, ifhe survives me; or, if Thomas E. Doyle does not survive me, to the issue, per stirpes, of my said daughter. ARTICLE TWO Residuarv Estate I give, devise and bequeath all of the rest, residue and remainder of my estate, of whatever nature and wherever situated, to my daughter, SUSAN M. DOYLE, if my daughter survives me; or, ifmy said daughter does not survive me, to my said daughter's husband THOMAS E. DOYLE, if he survives me; or, if Thomas E. Doyle does not survive me, to the issue, per stirpes, of my said daughter. ARTICLE THREE Payment of Taxes and Administrative Expenses '~ I direct that all estate, inheritance and other death taxes (other than generation-skipping transfer taxes), and all interest and penalties thereon imposed by reason of my death with respect to property subject to such taxes by reason of my death, which such property passes through my probate estate, and payable to any federal, state or foreign taxing authority, whether payable by' my estate or by any recipient of such property, and all my funeral expenses and estate administration expenses, shall be paid to the extent possible out of my residuary estate passing under ARTICLE TWO hereinabove; and, any and all estate, inheritance and other death taxes (other than generation-skipping transfer taxes), and all interest and penalties thereon imposed by reason of my death with respect to property subject to such taxes by reason of my death, which such property passes outside of my probate estate (such property being referred to as "Other Non- Probate Property"), and payable to any federal, state or foreign taxing authority, whether payable 3WI.A'JU)&~ UP ATTORNEYS AT LAW LAST WILL & TESTAMENT OF AGNES L. BROUGH 1 ~:"':'",,,,~,,,,,,,,,,,~~~~~_;'''''1',,.,...,, ,. ....'\,.'..,.,>.-...:.'.-.I'..'.~":'".~..,."c':'..,r<".,'1%.~..'"r''W''''?'~'.''--,,,,,,,,7?''<''->-::;;tc.:>,''''''~ by my estate or by any recipient of such Other Non-Probate Property, shall be paid by the recipient of such Other Non-Probate Property. ARTICLE FOUR Protective Provisions The principal of my estate and the income therefrom, so long as the same are held by my Executor, shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his/her interest in my estate, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of my Executor for any liability of said beneficiary, whether such liability arises from said beneficiary's debts, contracts, torts, or other engagements of any type. ARTICLE FIVE Powers of Executor In addition to and without limiting the powers conferred by case law, by statute, and by other provisions hereof, my Executor shall have the following rights and powers exercisable without the need for court approval: (A) Accept and Retain Investments. To accept and retain any form of real or personal property received by transfer, devise, bequest or otherwise without being required to diversify and without being limited to the types of investments in which fiduciaries are authorized by law to invest. This authority shall specifically include the authority to accept and retain any stock of a corporate fiduciary hereunder, or in any corporation which controls or is controlled by it, or any other corporation in which it holds any ownership interest, together with any stock dividends received thereon, or any stock acquired in the exercise of subscription rights, or received by reason of any consolidation, merger or reorganization, without liability for such retention. (B) Invest. To invest and reinvest in any form of real or personal property without limitation by any law applicable to investments by fiduciaries. (C) Voting Rights. To vote a security in person or by proxy, to participate in or consent to any merger, reorganization, dissolution, liquidation, voting trust plan, or other action affecting any securities held hereunder, and; to exercise convef$ion, subscription, and other rights of whatever nature. , (D) Title To Property. To register or hold securities and/or other property in the name of a nominee or nominees, including that of a clearing corporation, a depository, in book entry form, or to retain securities and/or other property unregistered or in a form permitting transfer by delivery. (E) Sale. Lease and Other Dealings with Property. To sell, from time to time, at public or private sale, exchange, lease, encumber, option or otherwise' dispose of all or any portion of assets held hereunder; to make, execute and deliver deeds, mortgages, leases, assignments and other documents necessary to carry out any of the powers granted hereunder, which shall specifically include the authority to grant leases which extend beyond the period j ?\;1' ,', :J! 3WlA1U5&1IXW\IlI UP ATTORNEYS AT LAW LAST WILL & TESTAMENT OFAGNES L. BROUGH 2 .l" >~':;It ....,",.~- . .....-,..... ~..~-_. .......... ~.. ...~_.~_._-_......... authorized by law, and; to partition, subdivide, improve and impose any restrictions on real estate held hereunder and enter into agreements concerning the partition, subdivision, improvement, zoning or management of any such real estate. (F) Borrow. To borrow money from any person or institution and pledge property as security for repayment of funds. (G) Distributions in Kind. To make distributions in cash or in kind, or partly in each, and; to allot different kinds of property to different shares without regard to differences in the income tax basis of such property. Any such designation, division, allocation, apportionment or valuation of property shall be binding and conclusive on all parties. (H) Power to Distribute Outright. In any instance where property would be immediately distributable to a beneficiary of a trust, distribution may be made directly to such beneficiary without funding such trust. The receipt of any such distribution by any such beneficiary shall be a :full acquittance of the fiduciary making such distribution as to any amounts so distributed. (I) Settle Claims. To institute, prosecute and defend any and all legal proceedings; and compromise, release, adjust and/or settle any debt or claim. (J) Emplovrnent of Agents. To employ agents including attorneys, accountants, and others to perform administrative duties. (K) Disclaimer. To disclaim any interest in property which would devolve to me or to my estate by whatever means, including but not limited to the following means: as a beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee/beneficiary of an inter vivos transfer, as a beneficiary under any insurance policy, as a beneficiary under an individual retirement account or annuity, and as a beneficiary under any qualified or non-qualified retirement plan. (L) Property Distributable to Minors and Persons Under a Disability. Any property (whether income or principal) distributable to a beneficiary of my estate who is under a disability may be paid directly to such beneficiary, to the parent or guardian of such beneficiary, to a custodian selected by my Executor (other than my Executor) under the Pennsylvania Uniform Transfers to Minors Act or under a similar act of any other state, or to persons caring for or having custody of such beneficiary (other than my Executor), or may be applied for such beneficiary's benefit by payment to such other persons, organizations or institutions (other than my Executor) as my Executor may select, and the receipt of any such payee shall be a :full release therefor. The receipt of any such payments by any such person shall be a :full acquittance of my Executor as to any amounts so paid. Any beneficiary hereunder shall be considered to be under a 'disability while under the age of twenty-one (21) years or at any time when, in the opinion of my Executor, such beneficiary is incapacitated in any way so as to be unable to properly manage his/her affairs. ARTICLE SIX Fiduciaries (A) Appointment of Executor. I appoint my daughter, SUSAN M. DOYLE, as Executor of this Will (my said Executor and any successor Executor or co-Executors shall be 3WlA1lE&1JlWnI UP LAST WILL & TESTAMENT OF AGNES L. BROUGH ATTORNEYS AT LAW 3 ......,,!I."".... c'''."...'''_.-.._...._~c._.~......... --....... ----.---.-;;:.-".~:,."C-.::;::. ""':,i.;II . . referred to herein as my "Executors" or "Executor"). Upon the death, renunciation or resignation of my said daughter, I appoint my said daughter's husband, THOMAS E. DOYLE, as successor Executor. (B) Miscellaneous. Any successor Executor shall succeed to the capacity of its predecessor without re-conveyance or transfer of property and have all of the rights, powers, authorities and discretion conferred upon the original Executor. No successor Executor shall be obligated to examine the accounts, records, or acts of a previous Executor, as the case may be, nor shall any such successor Executor in any way or manner be responsible for any act or omission to act on the part of any such previous Executor, as the case may be. No Executor serving hereunder at any time shall be required to file any bond or enter security in any Court or jurisdiction in which such fiduciary may be called upon to act. ARTICLE SEVEN Interoretation (A) Child. Children. Grandchild Grandchildren and Issue. Whenever the terms "child," "children," "grandchild," "grandchildren" and "issue" are used herein, such terms shall be interpreted to include adopted persons as well as natural persons, provided in each instance that the adoptee is under the age of eighteen (18) years at the time of adoption. Such terms are also intended to include persons in gestation at any pertinent time under this Will, provided such persons survive birth by thirty (30) days. In applying any provision of my Will which refers to a person's "issue, per stirpes", the children of such person are heads of their respective stocks of issue, whether or not any child of such person is then living. (B) Survival Clauses. If any beneficiary hereunder should die within ninety (90) days after my death or within ninety (90) days after any other person the survival of whom determines such beneficiary's rights hereunder, then such beneficiary shall be deemed to have predeceased me or such other person, as the case may be, for all purposes hereunder. (C) Governing Law. This Will shall be construed and governed in all respects by and in accordance with the laws of the Commonwealth of Pennsylvania. (D) Gender and Number. Where appropriate except where the context otherwise requires, whenever used herein, the singular includes and plural, the plural the singular and words of any gender shall be applicable to all genders. (E) Headings/Captions. The headings/captions of Articles, Sections and Paragraphs used herein are for convenience of reference only and shall have no significance in the ,construction or interpretation of this Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my Last Will and Testament, consisting of "3e\Jef'\ G.J typewritten pages, including this attestation clause ~ the follo~g Acknowledgment and Affidavit, to be executed, declared and published this 3 day of l-\~US..\. . 2004, at L.W \ 1 s l ~ , Pennsylvania. ~~$4-'r AG S L. BROUGH ~ns&~1lP ATTORNEYS AT LAw LAST WILL & TESTAMENI'OFAGNES L. BROUGH 4 ~" On this ,3 rd day of A u~:I: , 2004, AGNES L. BROUGH declared to us, the undersigned, that the foregoing i sent was her Last WIll, and she requested us to act as witnesses to the same and to her signature thereon. She thereupon signed said Will in our presence, we being present at the same time. We now, at her request, in her presence, and in the presence of each of us, hereby subscribe our names as witnesses thereto. By so doing, each of us declares that he or she believes this Testatrix to be of sound mind and memory. Witness lAj)'- ~j1 ()())2 '; f tffiJitness ' 1/ . r r j . i . l,e)], . .,j 1}((~tii0 Witness Address: 'oCt ,J ZS7c....~/. c.. "t1 P t,II tl P14- I .., 6 ~ J)'fJ. 14 N L \~,k ~"'(..( .:..:,+ \l.6:;.c c~r'IfL.""'::) .,'1(1 l\ i IlO , 5al Uf) l(j 0)') l:Y>. -#5 /"lUA'lcnv() fp~.t(}1 (/4 (;03' " SKAIIIA1118& jJ(1\.~Qj IlP ATTORNEYS AT LAW LAST WILL & TESTAMENT OF AGNES L. BROUGH 5 1111111111, :11111111111111 1111111~llill~lllllllllllll'lIIIIIIIIIII:I!IIIIIIIIIII!IIIIIIII'IIIIIIIIIIIIIIII~I~IIIIIIIIIIIIIII ACKNOWLEDGMENT CG:MMONWEALTH OF PENNSYLVANIA ) ) ) SS: COUNTY OF DAUPHIN 1, AGNES L. BROUGH, the Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. ~fi? ~.~~ AG S L. BROUGH Sw~ or affirmed to and acknowledged before me by AGNES L. BROUGH, the Testatrix this :3 dayot:_-":\Ujt);:,t . 2 04. . . SKAIIA1U3&~ UP ATTORNEYS AT LAW LAST WILL & TESTAMENT OFAGNES L. BROUGH 6 .;;.. -""...~;:r ,.. _",_~,.,.,..."~.."", 'V."....~. '.. "I ",,' f I AFFIDAVIT COMMONWEALTHOFPENNSYLVANIA ) ) SS: COUNTY OF DAUPIDN ) ~~~~~:im~~~~~~~~~ foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw AGNES L. BROUGH, sign and execute the instrument as the Testatrix's free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at the time twenty-one (21) or more years of age, of sound mind and under no constraint or undue influence. Witness Sworn or affirmed to and acknowledged before me by 6\~' 4. &~lAI C:S~~ ~~e;j ,andY~{(I/A A -^'YL1;k~ ,the witnesses, this~ day of B~os\ ,2004. ",1 ~1Ui&~up ATTORNEYS AT LAW COMMONWEALTII OF P S NolariaI Seal ~ndy S. Snyder, NolaIy Public City of~bur& Daupbin Couaty My CoInmiaioa Expires Apr. II, 2006 LAST WILL & TESTAMENT OFAGNES L. BROUGH 7 SKARIA'f(l; &ZONARlaI IJl> ATTORNEYS AT LAW 2001 ~iA Y 11 PI1 I: 42 SKARLATOS a ZONARICH BUILDING 17 SOUTH SECOND STREET, 6'" FLOOR HARRISBURG, PENNSYLVANIA 17101-2039 CLERK OF ORPHi~,N'S COURT ClI' ,P4 (717) 233-1000 TELEFAX (717) 233.6740 WWW.SMRLATOSZONARICH.COM May 16, 2007 Office of Register of Wills Cumberland County Court House One Courthouse Square Carlisle, P A 17013 RE: Estate of Agnes L. Brough No. 21-06-1040 Dear Sir or Madam: Enclosed for filing is an original and one copy of the Pennsylvania Inheritance Tax Return and Cumberland County Inventory for the above-referenced estate. Please time-stamp the copies and return to me in the enclosed, self-addressed and stamped envelope. Also enclosed is a check in the amount of $30.00 in payment of the filing fee. 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