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Home My WebLink About07-17-07 .' '- 2..J 1505b041147 '" EX (06-05) PA Department of Revenue Bureau of Individual Taxes ~ PO BOX.280601 ~ Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death REV-1500 OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN 2 1 06 RESIDENT DECEDENT File Number 1084 203107737 11292006 Date of Birth 07271920 Decedent's Last Name Suffix SPANGLER Decedent's First Name MARY MI E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X 1. Original Retum 2. Supplemental Retum u 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) X 6. Decedent Died Testate (Attach Copy of Will) 7 Decedent Malnlained a Living Trust . (Attach Copy of Trust) 1 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received 10 Spousal Pov!!l1Y. Credit (date of death . between 12-31-91 and 1-1-95) 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JOHN B. FOWLER III 7172433341~ . = Firm Name (If Applicable) 0 :::3 -) MARTSON LAW OFFICES REGIST~WILLS_ON~ - :n:r:O ~ ~:~::::J g~hJ - C.J .-::...: :::P ....s -- ,. .l (f) 7' no )g-n iJ'-- ~ f! DATE FILED 10 EAST HIGH STREET :PO ::It S .. N .&" First line of address Second line of address City or Post OffIce CARLISLE State PA ZIP Code 17013 Correspondent's e.mall address: Under penalties of pe~ury, 1 declare that I have examined this retum, including accompan~ing schedules and statements, and to the best of my knowled~ and belief. It IS true. correct and mpiete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT OF N RESPO BlE F NG RETURN DATE William D. Spangler s-: ~ f107 John B. Fowler III 10 East High Street, Carlisle, PA 17013 Side 1 L 15056041147 1S05b041147 --1 ~ . , .' - ...J 1SDSbDlf21lf8 REV-1500 EX Decedent's Name: Mary Ellen SPANGLER RECAPITULATION 1. Real Estate (Schedule A}..................................................................................... 1. 2. Stocks and Bonds (Schedule B).......................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D)....................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E.}.............. 5. 6. Jointly Owned Property (Schedule F) D Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7}.................................................................. 8. 9. Funeral Expenses & Administrative Costs (Schedule H~..................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)............................... 10. 11. Total Deductions (total Lines 9 & 10}................................................................. 11. 12. Net Value of Estate (Line 8 minus Line 11}.......................................................... 12. 13. Charitable and Governmental 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 COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14'ia'Xable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 389,288.96 16. 5,000.00 17. 180,718.84 18. 19. Tax Due......................................................... ............ ............. ............................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 Decedent's Social Security Number 203107737 377,948.64 242,121.28 620,069.92 3 6 , 9 6 2 -:-62-- 8,099.50 45,062.12 575,007.80 575,007.80 o .00 17,518.00 600.00 27,107.83 45,225.83 D 15056042148 ...J . . ~" ~ , REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Mary Ellen SPANGLER ------------- STREET ADDRESS 201 Todd Circle File Number 21-06-1084 CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 45,225.83 (1 ) 38,000.00 2,000.00 3. Interest/Penalty if applicable D. Interest E. Penalty 40,000.00 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 Is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE. (3) (4) (5) (5A) (5B) 5,225.83 5,225.83 Make Check Payable to: REGISTER OF WILLS, AGENT 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;............................................................................. 0 [!J b. retain the right to designate who shall use the property transferred or its income;................................ 0 [!J c. retain a reversionary interest; 0[........................................................................................................... LJ [!J d. receive the promise for life of either payments, benefits or care?........................................................... D [!J 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?........................................................................................ ........................ IX' 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death:?......___ ~~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............................................................................................................... [] ~ 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. ~9116 (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. ~9116 (a) (1.1) (Ii)]. The statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum 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. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ~ Rev_1503kp+ ('-88) , *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SPANGLER, Mary Ellen FILE NUMBER 21-06.1084 ESTATE OF All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 00206R102 700 shares of AT&T Inc. . Com 33.53 23.471.00 2 233216100 9,265.199 shares of DMC Tax Free Income Trust PA 8.16 75.604.02 3 451663108 35 shares of IDEARC, Inc. 27.50 962.50 4 459200101 125 shares of International Business Machines. Com 91.335 11.416.88 Accrued dividend on Item 4 through date of death 37.50 5 462030107 40 shares of IOMEGA CORp. Com 3.735 149.40 6 524659109 3,175.26 shares of Legg Mason Value Trust Inc. Com 71.55 227.189.85 7 92343V104 700 shares of Verizon Communications. Com 34.925 24.447.50 8 3704AOTY8 $15,000 General Motors Acceptance Corp.. 4.50/0; 97.624900 14.643.74 Matures: 11/15/07 Accrued interest on Item 8 through date of death 26.25 TOTAL (Also enter on Line 2, Recapitulation) 377.948.64 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) ~ Rev.i50',EX+ (S....) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SPANGLER, Mary Ellen FILE NUMBER 21'()6-1084 Indude the proceeds of lllig8tion and the date the proceeds were received by the estate. All property Jolntly-ownecl with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 $20,000 Bank Hapoallm B M New York BRH CD - 4.5%; Matures: 12/14/06 VALUE AT DATE OF DEATH 19.993.68 Accrued interest on Item 1 through date of death 862.50 2 $60,000 Everbank Jacksonville FSB CD - 5.25%; Matures: 06/02/09 59.861.40 Accrued interest on Item 2 through date of death 1.548.75 3 $10,000 GMAC Automotive BK Midvale UT CD - 4.0%; Matures: 11/10/2009 9.637.56 Accrued interest on Item 3 through date of death 21.11 4 Highmark, refund of premium 423.30 5 Hoffman-Roth Funeral Home - refund 100.00 6 $20,000 Lehman Coml BK Utah CD - 4.6%; Matures: 12/07/07 19.845.14 Accrued interest on Item 6 through date of death 439.89 7 $20,000 Lehman Coml Bk Utah CD - 4.65-;.; Matures: 12/08/08 19.718.84 Accrued interest on Item 7 through date of death 441.75 8 Marty's, Inc., proceeds from sale of vehicle 500.00 9 Orrstown Bank checking account # 106001696 14.740.28 Accrued dividend on Item 9 through date of death 0.24 10 Orrstown credit card 4037660001797554 - Refund of credit balance 5.00 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 242.121.28 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) . Rey-'S08 EX+ (6-981 c I ESTATE OF *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SPANGLER, Mary Ellen FILE NUMBER 21-06-1084 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 862.25 11 Rowe's Auction Services, personal property and household goods, actual sale value 12 Smith Barney Account No. 73-H0073515, cash 36.041.60 Accrued interest on Item 12 through date of death 93.04 13 State Auto insurance Companies, refund of premium 193.00 14 State Auto Insurance Companies, refund of premium 208.00 15 The Sentinel - Refund 24.63 16 $15000 of Treasury Bk Alexandria VA - 3.5%; Matures: 12/03/07 14.723.90 Accrued dividend on Item 16 through date of death 37.92 17 United Church of Christ Homes, refund 2.02 18 United Church of Christ Homes, refund 30.705.00 19 United Church of Christ Homes, refund of security deposit - of security deposit 1.335.48 20 Personal property and household goods, appraised value - Specific Bequest per ITEM VI,C, of Will 640.00 21 Personal property and household goods, appraised value - Specific Bequest per ITEM VI, A, of Will 4.130.00 22 Personal property and household goods, appraised value - Specific Bequest per ITEM VI, B, of Will 4.985.00 TOTAL (Also enter on Line 5, Recapitulation) 242.121.28 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) .-. REV:11 5'\ EX+ (12.99) * SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SPANGLER, Mary Ellen Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06.1084 ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 12,067.25 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Martson Law Offices (estimated) 22,350.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 505.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,040.37 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 36,962.62 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) R.V'~50!.EX+ (W8) *' SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SPANGLER, Mary Ellen FILE NUMBER 21'()6-1084 ITEM NUMBER DESCRIPTION AMOUNT 1 Hoffman-Roth Funeral Home & Crematory, Inc., Carlisle, PA 11.217.25 2 Travel expenses for family from Maryland and New Jersey to plan and attend funeral 850.00 Subtotal 12.067.25 Copyright (c) 2002 fonn software only The Lackner Group, Inc. Fonn PA.1500 Schedule H.A (Rev. 6-98) '. . Rev;150~ EX+ (6-98) . *' SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT OECEDENT ESTATE OF SPANGLER, Mary Ellen FILE NUMBER 21-06-1084 ITEM NUMBER DESCRIPTION AMOUNT 1 Boyer & Ritter - preparation of 2006 personal Income tax returns 275.00 2 Cumberland County Register of Wills, filing fee, Inheritance Tax return 15.00 3 Cumberland County Register of Wills, Short Certificates 36.00 4 Embarq, final Thornwald billing 25.67 5 EVP, stock valuation reports 21.70 6 Linden Hall Antiques, appraisal fee 225.00 7 Reserved for miscellaneous costs and filing expenses 500.00 8 UPS mailing 7.00 9 William D. Spangler, reimbursement for travel, lodging etc. for estate administration 935.00 Subtotal 2,040.37 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) ~ Rev:151'. EX+ (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABiliTIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SPANGLER, Mary Ellen FILE NUMBER 21-06.1084 Include unrelmbursed medical 8Xpen_. ITEM NUMBER DESCRIPTION 1 Embarq . Thornwald telephone service, account payable VALUE AT DATE OF DEATH 25.34 2 lOT America, account payable 25.15 3 Martson Law Offices, estate planning, account payable 2.790.00 4 Martson Law Offices, real estate matters, account payable 3,465.00 5 Miller Insurance Associates Inc., car insurance, account payable 269.00 6 Orrstown Bank checking account # 106001696 . Outstanding checks on date of death 418.65 7 PA Department of Revenue, 2006 personal Income tax 237.00 8 PharMerica, account payable 11.64 9 United Church of Christ Homes, account payable 857.72 TOTAL (Also enter on Line 10, Recapitulation) 8,099.50 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule I (Rev. 6-98) .. REV.l!13 EX+ (9.00) . ESTATE OF NUMBER I. 1 2 3 4 5 *' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SPANGLER, Mary Ellen NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS pnclude outright spousal Clistributions and transfers under Sec. 9116(a)(1.2)] Betty Jane Cook Andrew P.O. Box 21 Elkton, MD 21921 FILE NUMBER 21-06-1084 SHARE OF ESTATE AMOUNT OF ESTATE (Words) (555) RELATIONSHIP TO DECEDENT Do Not LI.t fru.tee'.' Niece 30-J. of estate residue + Sch. E, Line 20 159,715.84 Michelle H. Saer 2102 Greenwood Avenue Mount Laurel, NJ 08054 Granddaughter 3,000.00 Susan L. Saer 215 North Main Street Berlin, MD 21811 Daughter 35% of estate residue + Sch. E, Line 21 189,718.48 Eleanor T. Cook 100 Grayson Avenue, Apt. 305 Chesapeake City, MD 21915 Mary Jane Lobato 372 West South St. Carlisle, PA 17013 Sister 5,000.00 Friend 6,000.00 See continuation schedule attached Continuation 211,573.48 Total 575,007..80 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 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) " . SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Mary Ellen SPANGLER 203-10-7737 11/29/2006 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 William T. Meadows Grandson 3,000.00 2701 Saxony Drive Mount Laurel, NJ 08054 7 Dixie Peters Friend 6,000.00 454 Oxford Road Gardners, PA 17324 8 David P. Spangler Grandson 3,000.00 723 Buttonwood Drive Limerick, PA 19468 9 Henry A. Spangler III Nephew 3,000.00 34 Redwood Avenue Corte Madera, CA 94925 10 Lisa Spangler Niece 3,000.00 34 Redwood Avenue Corte Madera, CA 94925 11 William D. Spangler Son 35% of estate residue 190,573.48 P.O. Box 1391 + Sch. E, Line 22 Lexington Park, MD 20653 12 William H. Spangler Grand Nephew 3,000.00 34 Redwood Avenue Corte Madera, CA 94925 Total 211,573.48 1 f.FILES\DA T AFlLE' ESlale Planning'l 03441. 2006 codicil .. ORIGiNAl. mMJHJ ~>.J :.J\oN QrF:CES ~11'Zhon r:De.a!t.do'l.ff <1Vd'{Lam~ u ,'l,!. A PRO~SSIONAl CORPORATION fEN EAST HIGH STREET CARLISLE, PA -17013 (7171 243-3341 CODICIL I, MARY ELLEN SPANGLER, of the Borough of Carlisle, Cumberland County, Pennsylvania, declare this to 'be the sole Codicil to my Last Will and Testament dated December 16, 2004. ITEM I: I hereby revoke Item XI of my last Will and in lieu thereof provide as follows: ITEM XI: I appoint my son, William D. Spangler, and John B. Fowler, III, or the survivor, Executors of this my last Will. Should both my said son and the said John B. Fowler, III, fail to qualify or cease to act as Executors, I appoint Orrstown Bank, with branch offices in Carlisle, Pennsylvania, Executor ofthis my last Will. ITEM II: In all other respects, I hereby ratify, confirm and republish my last Will dated December 14,2004, together with this sole Codicil, as and for my Last Will and Testament. __ IN WITNESS WHEREOF, I have hereunto set my hand and seal, this I ~~ day of __J '-'- ~ ,2006. - M ~ '!f..fa." S~1o't fh [SEAL] SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix as and for the sole Codicil to her Last Will dated December 14, 2004, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix iSd.. e'ach other. / - - ~; 1// c Z tu..,,!-zf:7ft and 'J~o ;Nt, / j1u,_ , . COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) I ' .) , We, MaryEllen Spangler, Vlc...-h.,'UI... L. L +to ,and t 1 >t1dt JI)-ICI(~, the Testatrix and the witnesses, respectively, whose names are signed to the for~gomg instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her sole Codicil and that she has signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing ofthe Testatrix, signed the Codicil as witness and that to the best ofhislher knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~ '1 L '-', l ' r . 'L," ) It." '" ~< 1 S '. Subscribed, sworn to and acknowledged before me by Mary Ellen Spangler, the Testatrix, I and subscribed and sworn to before me by V 1(' tr n t....... /,. O.t-h:~ , and V y,,, ':1 r n . (J C I!:.R , witnesses, this ill}<.. day of:1 uJ1J ' 2006 / - ~ /1.- " ,. /{/ L U r, l\-~ lLt/ 't..~ ''---- NotffJi Public NOTARIAL SEAL CORRINE L. MYERS NOTARY PUBLIC CARLISLE BORG, COU~ITY OF CUMBERLAND MY COMMISSION t"PiRES MAY 27.2007 . . "" '. ".. F IFILESIDA T AFILE\E'lare Plannmg\ 1 0344.1-SP A1';GLER WilD l ,~ . CRIGiNAL R':iA1NE0 kY LAW OFFiCES LAST WILL AND TESTAMENT ~1a'thon ~~Q'tdo'1f (lVilLEanl j~" A PROFF.5SICNAl CORPORATIO'" MARY ELLEN SP ANGLER TE~~;~~~l~;lEr '7171 :;:,nJ:::~. I, MARY ELLEN SPANGLER, of the Borough of Carlisle, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. ITEM I: I direct that all my legally enforceable debts and funeral expenses, including all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II: I bequeath the sum of Three Thousand ($3,000.00) Dollars to each of the following named persons who survive me: David P. Spangler, grandson, William T. Meadows, grandson, and Michelle H. Baer, step granddaughter. ITEM III: I bequeath the sum of Five Thousand ($5,000.00) Dollars to my sister, Eleanor T. Cook, providing she survives me by thirty (30) days; otherwise, to her daughter, Betty Jane Cook Andrew. ITEM IV: I bequeath the sum of Nine Thousand ($9,000.00) Dollars to my late husband's nephew, Henry A. Spangler, III, his wife, Lisa Spangler, and their son, William H. Spangler, to be divided equally among or between such of them as are living on the thirty-first (31 st) day after my death. ITEM V: For all their kindness and help to me over a number of years, I bequeath the sum of Six Thousand ($6,000.00) Dollars to each of the following named persons who survive me: Dixie Peters, and Mary Jane Lobato. ITEM VI: I bequeath the following tangible personal property to such of the following named beneficiaries as are living on the thirty- first day after my death; otherwise, such bequests shall lapse and be added to and distributed as a part of the bequests under Item VII hereof: A. To my daughter, Susan L. Baer: Two (2) Federal banquet tables in living room; table with one drawer and spool legs; small rocker with velvet on it; three (3) table lamps, one being brass, the second being brass with glass, and the third having cupids at its base; sewing table and mirror on stairway; blanket chest in front bedroom (Susan's former bedroom); wicker sofa on porch; all Hummels and hanging shelf they are in; bureau and Page 1 of 5 f tiC,. . tInitials] . . f .. ", Ok " .. mirror in front bedroom; nest oflittle tables; eight (8) six ounce Waterford goblets; all of my jewelry; Seth Thomas mahogany shelf clock in living room bookcase; Bohemian glass decanter and six (6) cordials to match, with silver tray they sit on; and wicker pie stand. B. To my son, WilliaffiD~~Sf5afigler: TW6~{2JBolieniiangrassramps-6iibfass--an:d n~_ marble bases in living room; slant top desk in living room; lamp on top of desk; Chippendale desk chair; red leather chair; green velvet arm chair in living room; mirror above desk; love seat in hall; porcelain lamp in hall; gold mirror in front hall; round dining room table, plus all leaves; six (6) dining room chairs with blue seats; comer oval glass china closet; long glass (70-72 inches long) china closet, including all contents; all flat silver in silver chest, together with miscellaneous silver pieces in chest; silver service on buffet, plus candlesticks and miscellaneous silver pieces; comer table (Sadler's) with one drop leaf; Tiffany lamp in living room; jelly cupboard from Spangler's Springs, including all contents; four (4) captain chairs (Dr. Spangler's office chairs); 1793 gold leaf picture of Benjamin Franklin; sofa and club chair in living room; four (4) Chippendale chairs; high chest of drawers and shaving stand on top of chest (your father's); maple rocking chair in my bedroom; set of mahogany high post twin beds; bronze statue of Johnny Appleseed with mahogany pedestal stand; sewing table with two drawers in my bedroom; tiny wooden chest with all contents, including contents pertaining to stamp collection; all books signed by authors in bookcase in living room; Bailey, Banks & Biddle four sided glass mantle clock; rocking chair in front bedroom; two (2) bedroom chairs, one with arms, the other without and both upholstered with the same material; cherry four drawer chest with mirror above it in my bedroom; green porcelain umbrella container in front hall; fireplace screen, tools, andirons and basket; and all wicker furniture on porch except wicker sofa. If my said son does not want any of the foregoing articles, I request that he offer them to my said daughter and my niece, Betty Jane Cook Andrew, in as nearly equal shares as practical. Ifboth of them want the same article, distribution shall be determined by flipping a coin, drawing straws, or the like. If neither my said daughter nor said niece desire any of such articles, the same shall be distributed to such of my grandsons who survive me by thirty (30) days in as nearly equal shares as practical. C. To my niece, Betty Jane Cook Andrew: Gold leaf mirror in back bedroom; pair of twin beds in front bedroom (Susan's former bedroom); buffet and mirror; gold leaf oval mirror in hall to kitchen; all sandwich pattern dishes, goblets, etc.; drop leaftable in breakfast room; Queen Anne Table in hall to kitchen; hanging shelf in living room, including all miniatures contained on said shelf; and black with gold clock (my grandmother's), Page 2 of 5 Initials] . '..... I. .. , '. -. !,..:t<J) D M ah 'I d l ~l~ ~ 'D' , Ph' . Y m ogany h t top roun ta&m lvmg room to IXle eters; ot erwlse, to Mary Jane Lobato. ITEM VII: I bequeath any automobiles or motor vehicles I may own at my death, my personal effects and such other household goods and tangible personal property not hereinabove provided for under Item VI hereof which shall not lapse, together with any existing insurance thereon, to such of my children, Susan L. Baer and William D, Spangler, and my niece, Betty Jane Cook Andrew, as are living on the thirty-first (31 st) day after my death, to be divided among them with due regard for their personal preferences in as nearly equal shares as practical and as they shall mutually agree. Except as herein otherwise provided for, I direct that any ofthe foregoing articles not selected by the above named beneficiaries or about which there is no agreement shall be sold at public or private sale by my personal representative(s), and I further direct that the net proceeds thereof shall be administered and distributed as a part of the residue of my estate. ITEM VIII: I devise and bequeath the residue of my estate of every nature and wherever situate as follows: A. 35% thereofto my said daughter, Susan L. Baer, provided that if she predeceases me or dies on or before the thirtieth day following my death, one-third of such share shall be distributed to her son, William T. Meadows, or his then living issue, per stirpes, one-third of such share shall be added to the share of my residuary estate for my said son, William D. Spangler, and the remaining one-third of such share shall be added to the share of my residuary estate for my said niece, Betty Jane Cook Andrew. B. 35% thereofto my said son, William D. Spangler, provided that ifhe predeceases me or dies on or before the thirtieth day following my death, such share shall be distributed to his son, David P. Spangler, or his then living issue, per stirpes. C. 30% thereof to my said niece, Betty Jane Cook Andrew, provided that if she predeceases me or dies on or before the thirtieth day following my death, one-half of such share shall be added to the share of my residuary estate for my said daughter, Susan L. Baer, and the remaining one-half of such share shall be added to the share of my residuary estate for my said son, William D. Spangler. ITEM IX: I appoint Orrstown Bank, a Pennsylvania banking corporation, with offices in Cumberland County, Pennsylvania, guardian of any property which passes, either under this Will or otherwise, to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another Page 3 of 5 "/--" / ( !"" '. - J [I~i tial~] . ". J, ~ t I. . for the minor's benefit. Such guardian shall have the power to use principal, as well as income, from time to time for the minor's support, health and medical care, and education (including college education, both undergraduate and graduate), or to make payment for these purposes, without further obligation or responsibility to see to the proper expenditure thereof, directly to the minor or to the minor's parent or to any person taking care of the minor. ITEM X: All Federal, State and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether passing under this Will or otherwise, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement. ITEM XI: I appoint John B. Fowler, III, Executor ofthis my last Will. Should the said John B. Fowler, III, fail to qualify or cease to act as Executor, I appoint Ivo V. Otto, ill, Executor ofthis my last Will. ITEM XII: I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. U WITNESS WHEREOF, I have hereunto set my hand and seal, this /6 vi'- day of ~~ ,2004. \~' ,- ',. /', , '\ "-' ........ ' , I(t U ( :'.t i.l.t'.l'~ ,)\Ctt'Sl'f'j [SEAL] SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence ofthe said Testatrix and of each other. ~/ ) La'~~' [/ , , I / ~:>)J-""Jj W~ {J and ,(~ / I") '" It ,Q.~'L/ Page 4 of 5 -, . , . ,,~ ~ .. t l, ,) COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) We,MaryEllenSpangler,,{(.j"='>(J- y G;.--r..()t"K. ,and~tL 1)\ ICe , the Testatrix and the witnesses, respectively, whos~ names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that she has signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. , -:r~ (to fJi ~: (t~H (~)\ t1W L.'~~ 'L esta x . {' \. .J ~k-4-1 ~ (3;1,,1' ~ W ess I \.-i il '. iiL ,.' L1 4\ "~;. . '.h" tn s '. Subscribed, sworn to and acknowledged before me by Mary E,llen Spangler, the Testatrix, and subscribed and sworn to before me by fJ (..;'\/ \~\, fv \ (;, , witnesses, this / .{l:~rCl~ y G:.;~ ' and /~j-A.. day of . p~~ ,2004. ~/~,,-L~ Notary Public NOTARIAL SEAL VICTORIA l. OTTO, NOTARY PUBLIC CARLISLE BORO:r CUMBERLAND COUNTY MY COMMISSIOI1 EXPIRES DEC. 2 2006 Page 5 of 5 " .. Estate Valuation Date of Death: 11/29/2006 valuation Date: 11/29/2006 Processing Date: 12/12/2006 Shares or Par 1) {)9265.199 /tJ) .~ I"J <VI, ~ /VtY ,("2 ) ^(;. /t_~ v'3 l/ tV .r' 3) ::dn ~ II Y 4) /; C~ L I( 01'1)/-- ./' 5) 3175.26 r , f\ , , ~- P to l) . ,f.,- I"./" 6) " e , . t.- . it ......',t 7) g (, (-~ .L-~ r( .fV 8) f 60000 d~1- 9) 1~) ,_ ~'. L "'. d. j r ...Jr- ,,))/'1 11) 20000 Irp--S ,.J c, () ~ . ;l."t,-,L v Security Description High/Ask Low/Bid 8 .16000 Mkt 27.06000 H/L 91.01000 H/L 3.65000 H/L 71.55000 Mkt 33.09000 H/L 34.71000 H/L 99.76900 Mkt 96.37560 Mkt 99.22570 Mkt Estate of: Mary Ellen Spangler Estate Account: 10344.4 Report Type: Date of Death Number of Securities: 14 File ID: 10344.4 Mean and/or Div and Int Security Adjustments Accruals Value 8.160000 15,604.): DMC TAX FREE INCOME TR PA (233216100; DELIX) SH BEN INT A Mutual Fund (as quoted by NASDAQ) 11/29/2006 35 IDEARC INC (IAR) COM New York Stock Exchange 11/29/2006 27.94000 27.500000 962.50 125 INTERNATIONAL BUSINESS MACHS (459200101; IBM) COM New York Stock Exchange 11/29/2006 91.66000 91.335000 11,416.38 Div: 0.3 Ex: 11/08/2006 Rec: 11/10/2006 Pay: 12/09/2006 40 IOMEGA CORP (462030107; IOM) COM NEW New York Stock Exchange 11/29/2006 3.82000 LEGG MASON VALUE TR INC (524659109; LMVTX) CL A PRIM SH Mutual Fund (as quoted by NASDAQ) 11/29/2006 700 AT&T INC (00206R102; T) COM New York Stock Exchange 11/29/2006 33.97000 37.50 3.735000 149.40 700 VERIZON COMMUNICATIONS (92343V104; VZ) COM New York Stock Exchange 11/29/2006 35.14000 71. 550000 227,189.85 EVERBANK JACKSONVILLE FSB (29976DDX5) Financial Times Interactive Data DTD: 06/02/2006 Mat: 06/02/2009 5.25% 11/29/2006, Int: 06/02/2006 to 11/29/2006 Unknown Symbol (GMAINA) 10000 GMAC AUTOMOTIVE BK MIDVALE UT (36184PED4) Financial Times Interactive Data DTD: 11/10/2004 Mat: 11/10/2009 4% 11/29/2006 Int: 11/10/2006 to 11/29/2006 LEHMAN COML BK UTAH (52520KBS5) Financial Times Interactive Data DTD: 12/07/2005 Mat: 12/07/2007 4.6% 11/29/2006 Int: 06/01/2006 to 11/29/2006 Page 1 33.530000 23,411.00 34.925000 24,447.5:) 99.769000 59,861.40 1,548.75 0.00 96.375600 9,637.56 21.11 99.225700 19,345.1.; 439.56 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questicns, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) . . . Estate Valuation Date of Death: 11/29/2006 Valuation Date: 11/29/2006 Processing Date: 12/13/2006 Estate of: Mary Ellen Spangler Estate Account: 10344.4 Report Type: Date of Death Number of Securities: 1 File 10: 10344.4.evp Shares or Par Security Description High/Ask Low/Bid Mean and/or oiv and !nt Security Adjustments Accruals Value 1) 15000 GENERAL MTRS ACCEP CORP (3704AOTY8) Financial Times Interactive Oata OTO: 11/30/2004 Mat: 11/15/2007 4.5% 11/29/2006 Int: 11/15/2006 to 11/29/2006 97.62490 Mkt cJB ~ c/ b"~ 97.624900 14, 643. ~4 26.25 Total Value Total Accrual Total $14,669.99 $14,643.", S~6.25 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) .. , .. . Date of Death: 11/29/2006 Valuation Date: 11/29/2006 Processing Date: 12/12/2006 Shares or Par 12) 20000 OL~ y1 13) 15000 ( S:~t I ~ ~ 141 20000 <(tt~ dy' Security Description High/Ask LEHMAN COML BK UTAH (52520KBT3) Financial Times Interactive Data DTD: 12/07/2005 Mat: 12/08/2008 4.65% 11/29/2006 Int: 06/08/2006 to 11/29/2006 TREASURY BK ALEXANDRIA VA (89465AXP8) Financial Times Interactive Data DTD: 12/03/2004 Mat: 12/03/2007 3.5% 11/29/2006 Int: 11/03/2006 to 11/29/2006 BANK HAPOALIM B M NEW YORK BRH (062512B80) Financial Times Interactive Data DTD: 12/14/2005 Mat: 12/14/2006 4.5% 11/29/2006 Int: 12/14/2005 to 11/29/2006 Total Value: Total Accrual: Total: $510,410.76 Page 2 Low/Bid 98.59420 Mkt 98.15930 Mkt 99.96840 Mkt Estate of: Mary Ellen Spangler Estate Account: 10344.4 Report Type: Date of ~eatt Number of Securities: 14 File ID: 10344.4 Mean and/or Div and Int Security Adjustments Accruals Value 98.594200 19,718.84 441. 75 98.159300 14, -23.90 37.92 99.968400 19,993.68 862.50 $507,021.67 $3,389.09 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you tave questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.41 .. .I. . . ORRSTOWNBANK A Tradition of Excellence December 14,2006 77 East King Street P.O. Box 250 Shippensburg, PA 17257 To: Martson, Deardorff, Williams, & Otto 10 East High Street Carlisle, Pa. 17013 From: Traci Shaffer Orrstown Bank Customer Service Center PO BOX 250 Shippensburg, Pa 17257 Re: Estate of Mary Ellen Spangler Date of Death November 29,2006 IT IS HERERBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOVE DATE. HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK CHECKING ACCOUNT Account # Title of Account 106001696 Mary Ellen Spangler Date opened 10-31-00 Principle 14740.52 Accrued Interest .24 SA VINGS ACCOUNT Account # Title of Account Date opened Principle Accrued Interest CERTIFICATE OF DEPOSIT Account # Titie of Account Date Opened Principle Accrued Interest c.<>''")( :.,', (""/l! j'..:...,.~,," /""1 . _. '-.~o-' '"'\ .......;..... ...... '.1' (