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HomeMy WebLinkAbout07-20-07 (2) ~ "'.,t ~ --.J 15056041147 REV.1500 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 OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 6 1070 Decedent's Last Name Suffix Date of Birth 09171921 Decedent's First Name MI KENNETH V Spouse's First Name MI JUNE D 183121436 11242006 KOCH (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix KOCH Spouse's Social Security Number 195074895 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [!] 1. Original Return D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) D 4. Limited Estate _CJ D 4a. Future Interest Compromise D 5. Federal Estate Tax Return Required (date of death after 12-12-82) [K] 6. Decedent Died Testate D 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) D 9. Litigation Proceeds Received D 10 Spousal Poverty Credit (date of death D 11. Election to tax un:ler Sec. 9113(A) . between 12-31-91 and '-1-95) (Attach Sch. O) CORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D. BOGAR 7177378761 Firm Name (If Applicable) BOGAR & HIPP LAW OFFICES ONE WEST MAIN STREET t-...., REGISTERc.Gf WILLS USEYNL Y c.::; 0 -.J <-. :n <- -0V c: "1 -:C C) 1-- 'J~::-n N '~7;::? 0 ~~j j~;~ :Po First line of address Second line of address -- ...:i:-", City or Post Office SHIREMANSTOWN State PA ZIP Code 17011 D- e.1j;tILED co ...i> 0 U1 Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including a=mpanying schedules and statements, and to the best of my knowledge and belief, it is true, corr mplete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT F PERS RESPONS F. FILlN RETURN DATE Russell A. Koch 7 James D. Bogar iremanstown, PA 17011 L Side 1 15[]5b[]41147 15[]5b[]41147 .....J% ....J 3.5056042148 REV-1500 EX Decedent's Name Ken n eth V. Koch Decedent's Social Security Number 183121436 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 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 2,794.94 15. 178,837.24 16. 0.00 17. 0.00 18. 19. Tax Due..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. L Side 2 15056042148 151,000.00 1,351.76 32,645.22 2,794.94 20,044.93 207,836.85 25,818.60 386.07 26,204.67 181,632.18 181,632.18 0.00 8,047.68 0.00 0.00 8,047.68 o 15056042148 -..J ~ Rev-1502 EX+ (6-98) . SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYlVANIA INHERrrANCE TAX RETURN RESIDENrT DECEDENT ESTATE OF Koch, Kenneth V. FILE NUMBER 21-06-1070 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Sale of Real Estate - All that certain piece or parcel of real estate having thereon erected a dwelling house known and numbered as 4048 Seneca Avenue, Camp Hill, Pennsylvania. The property was transferred from Kenneth V. Koch and June D. Koch, husband and wife, to Kenneth V. Koch by deed dated August 25, 2003 and recorded August 29, 2003 in the Cumberland County Recorder of Deeds Office in Deed Book 258, Page 4726. A copy of said deed is attached hereto and incorporated herein. The above-described real estate was sold pursuant to an Agreement of Sale for Real Estate dated June 4,2007, a copy of which is attached hereto and incorporated herein. Copies of the deed conveying the real estate, as well as the Settlement Sheet are attached hereto and incorporated herein. The sale price of the real estate was 151,000.00. VALUE AT DATE OF DEATH 151.000.00 TOTAL (Also enter on Line 1, Recapitulation) 151.000.00 (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 A (Rev. 6-98) ,JU ./ ,....-- 1 ( , 7 I I,.JIJ J >.n .", / .:.. i::. :~, L:F - '":>; !~! 0 CO lllJ"'" . ;"-1 \-.~Jf ']l! i. ;' _ - _.: '- F: ~'F [; E E D 3 ',? r"J f') 2 8 ~'J ii, (] AI~ 8 11 Tax Parcel No. 13-23-0555-093 THIS DEED, MADE THE ~S-"M.. day of ~.J In the year two thousand thre~ '(2ro03) BETWEEN KENNETH V. KOCH and JUNE D. KOCH, by her attorney-in- fact, KENNETH V. KOCH, husband and wife, of Can~ Hill, Pennsylvania Grantors, and KENNETH V. KOCH, of Camp Hill, Pennsylvania Grantee, ~1TNESSETH, that in consideration of one and No/100 Dollars ($1.00), in hand paid, the receipt whereof is hereby acknowl- edged, the said Grantors do hereby grant and convey to the said Grantee, his heirs and assigns: ALL THAT CERTAIN piece or parcel of land situate in Lower Allen Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows, to wit: BEGINNING at a point on the northern side of Seneca Avenue, two hundred eighty and seven one-hundredths (280.07) feet west of the northwest corner of Seneca Avenue and Oneida Road, said point also being at the dividing line between Lots Nos. 21 and 22 on Plan of Lots hereinafter mentioned; thence South fifty-eight (58) degrees forty (40) minutes West along the northern side of Seneca Avenue, fifty-six (56) feet to a point at the dividing li::1e between Lots Nos. 20 and 21 on said Plan: thence North thirty-one (31) degrees twenty (20) minutes West along said dividing line, one hundred seventy-one and ninety-nine one-hundredths (171.99) feet to a point; thence North fifty-eight, (58) degrees thirty (30) minutes East fifty-six (56) feet to a point at the dividing line between Lots Nos. 21 and 22 on said Plan; thence Sou~h thirty-one (31) degrees twenty (20) minutes East along said ~;;fJr :~?5f8 p;Gr(~ ~?~:S, dividing line, one hundred seventy-two and sixteen one-hundredths (172.16) feet to a point on the northern side of Seneca Avenue, the place of BEGINNING. BEING Lot No. 21 on Plan of Keewaydin, recorded in the Office of the Recorder of Deeds in and for Cumberland County in Plan Book 4, Pages 42 and 87. HAVING ERECTED THEREON a dwelling house being known and numbered as 4048 Seneca Avenue, Camp Hill, Pennsylvania. BEING the same premises which Roy A. Hollinger and Elizabeth A. Hollinger, husband and wife, by deed dated November 14, 1951 and recorded November 15, 1951 in the Cumberland County Recorder of Deeds Office in Deed Book "W", Volume 14 Page 189, granted and conveyed unto Kenneth V. Koch and June D. Koch, husband and wife the Grantors herein. UNDER AND SUBJECT to restrictions and reservations of record. BY POWER OF ATTORNEY dated April 18, 1990, and about to ~e recorded herewith, June D. Koch, made, constituted and appointed Kenneth V. Koch as her true and lawful attorney. THE WITHIN CONVEYANCE IS A TRANSFER FROM HUSBAND AND WIFE TO HUSBAND ONLY, AND IS, THEREFORE, EXEMPT FROM THE PAYMENT OF REALTY TRANSFER TAXES. AND the said Grantors hereby covenant and agree that they will warrant specially the property hereby conveyed. IN WITNESS WHEREOFg said Grantors have hereunto set their hands and seals the day and year first above written. Signed, Sealed and Delivered in the Presence of ../' ,. -/./' I ;-f J'-t -"," /( _..-...., .~! /'..:. ... c...- y.' (, c " ,-;.."'--z:. <>1. I KENNETH V. KOCH (SEAL) , .-.-/ __C 'j ~, .' .", "L:---.,--, /,:; _ .~: ..... --- ,~-.., '/ .' _-f' , ,- ,-..... t:{.-r:-; '~':~",~;../'~ ..' d - ~ ->- _h~:/. _;' ,,'j._ ~ ~~.~~-t~: --~7./" .~- - r"' ,.-/ " //~/___/{L- (SEAL) JUNE D. KOCH, by her Attorney-in-fact, Kenneth V. Koch ;!,:: t" .~t ......,\... ~?~~8 ?;~CE4~i27 ; , COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND .. "1'" On this, theJ day of" , 2003, before me, the undersigned officer, personally appeared Kenneth V. Koch, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, both individually and as Attorney-in-Fact for June D. Koch, and acknowledged that he executed the same as the act of his principle for the purposes herein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. II.; Jl \.'t ......... , ~, . . ; ! r. ,r~. ",- I ,,-'~_''''''''-''':.'~.( i...- j t t-__/ (SEAL) ~~.~~ {:.' :~d~ -:. ,-' ~,,,. vlt., >, '> ,,-.,!1J"1:' .: "~'.; - <4 J:.'~ ~ ..r!f'~_'J '.t.1,)r.!//t..~;~..~3 t{\. ._';O-;}i~~;._ ':<t'~~~..A?'/ :;.~.:\f;;~; ~~."" "0:('-' " 1 f } "'''''-".' . '; ~;i~::~*;b~~t~~~( ~~:p:, -to:;':'~,:: Notary Public My Commission Expires: NOTARIAL SEAL , BONNIE L WILLIAMS, NOTARY PUBLIC I SHIREMANSTOWN BORO.. CUMBERlAND CO 1 MY COMMISSION EXPIRES APRll!8 2005 " I do hereby certify that the precise residence and complete post office address of the within named grantee is 4048 Seneca Avenue, Camp Hill, Pennsylvania 17011. ~'",..) , 2003 (j~1~~ J S D. BOGA,r(\ Attorney for ~antee (N.T.S.) ~~ ,'-; ," 'f 0:::;0 ")ll'pj\7'~'8 .~.~:: ;~;. lJ !-~ u..... ""~g: Q ;:: COMMONWEALTH OF PENNSYLVANIA 55. COUNTY OF CUMBERLAND RECORDED on this day of 200_, in the Recorder's Office of the said County, in Deed Book , Page Given under my hand and the seal of the said office, the date above written. , Recorder. I' C' -+; I~ , .~' . '-' e I I I \i ,h 1'~ t'r, 1 --. -' "J'::' lJ Je rel'("-,! ".-' In Cumberland Coun:J!p", t;., lj j-, ~t:') j r' .-'l . 1/'/ :. .~~~' --:;~--~ :;;~ v:, , rt(~~~i;;i\} / --;;~.f___._ \; '," ..,,,,. .... ~.:;, -. .- ,~~/ Recorder ofD-'e"-,-'J. (;;\..i.e:, AGREEMENT OF SALE FOR REAL ESTATE THIS AGREEMENT is entered into this o.-l~ day of -.!u~ , 2007, by and between RUSSELL A. KOCH, Executor of the Estate of Kenneth V. Koch, late of 4048 Seneca Avenue, Camp Hill, pennsylvania 17011, hereinafter called "SELLER", AND MICHAEL T. GREEN, of 854 Lindsey Road, Carlisle, pennsylvania 17015, hereinafter called "PURCHASER". IT IS MUTUALLY AGREED AS FOLLOWS: 1. PREMISES. The Seller agrees to sell, grant and convey to the Purchaser, and the Purchaser agrees to purchase and accept the conveyance of the following described real estate situate in Lower Allen Township, Cumberland County, Pennsylvania, described as follows: Being all that certain piece or parcel of real estate having erected thereon a dwelling house being known and numbered as 4048 Seneca Avenue, Camp Hill, Pennsylvania, a copy of said Deed being attached hereto, marked Exhibit "A" and incorporated herein. Tax Parcel No.: 13-23-0555-093 2 . PURCHASE PRICE. The Purchaser agrees to pay thE~ sum of $151,000.00 to the Seller, as the full purchase price and consideration for the premises, payable as follows: $2,500.00 on the signing of this Agreement, receipt of which is hereby acknowledged, said down payment to be held by James D. Bogar, Esquire, said account to be a non-interest bearing IOLTA escrow account; and $148,500.00 in cash unless otherwise herein provided at settlement of this transaction as scheduled and provided hereinbelow. 3. SETTLEMENT. Final settlement of this transaction shall be made at the Law Office of James D. Bogar, One West Main Street Shiremanstown, Pennsylvania, or any other mutually agreed upon location, and shall be made on or before June 29, 2007, at which time of settlement the Seller shall tender to the Purchaser a properly drawn and executed deed of special warranty, conveying to the Purchaser a good and marketable title in fee simple, clear of all liens and encumbrances, except easements or building and use restrictions visible on the ground or of prior reco~~d, title to be such as will be insured by a reputable title insurance company in the central Pennsylvania geographical area without exception or reservation at regular rates. Should Seller be unable to deliver such title, Purchaser shall have the option of either cancelling this Agreement of Sale for Real Estate and receiving back any monies paid as a deposit or accepting such title as Seller can give without offset, adjustment, or abatement of the purchase price. Time is of the essence of this Agreement of Sale for Real Estate. 2 4. TRANSFER TAXES AND APPORTIONMENT OF REAL ESTATE TAXES, RENTS AND EXPENSES AND SELLER'S ASSIST. All realty transfer taxes shall be paid equally by the Seller and Purchaser, with Purchaser paying one percent (1%) and Seller paying one percent (1%). Current utility charges and any municipal service fees or rents will be prorated at and to the date of settlement. The real estate taxes, including School, County, Township and otherwise, will not be prorated. Seller will be responsible for payment of all expenses normall}' associated with the sale of residential real estate, said expenses including, but not necessarily being limited to, preparation of the within Agreement of Sale for Real Estate and the deed. Purchaser will be responsible for payment of all expenses normally associated with the purchase of residential real estate, said expenses including, but not necessarily being limited to, title search, title examination and title insurance, mortgage application and costs of mortgage. 5. POSSESSION. Seller shall deliver possession of the said premises to Purchaser at the time of final settlement. 6. CONDITION OF PROPERTY AND RISK OF LOSS. The Seller agrees that the property shall remain in substantially its present condition until date of settlement, and if it is not, the Purchaser may rescind this contract. Seller shall bear the risk of loss from fire or other casualty until time of settlement. 3 7. DEFAULT. Should Purchaser default in performing this Agreement, any sum or sums paid on account of the purchase price, by way of down-payment or otherwise, shall be retained ]~y Seller, as liquidated damages, whereupon this Agreement shall become null and void. Should Seller default in performing this Agreement, Purchaser shall have the right of having this Agreement declared null and void and, further, having any sum or sums paid on account of the purchase price, by way of down-payment o]~ otherwise, returned in full to Purchaser. 8. CONTINGENCIES. This Agreement of Sale for Real Estate is subject to and contingent upon the occurrence or nonoccurrence of the following events, as the case may be: (A) Purchaser, at Purchaser's sole cost and expense, obtaining a written real estate appraisal, from a real estate appraiser certified by the Commonwealth of Pennsylvania, said appraisal to state a fair market value for this propert~r of $151,000.00. Said appraisal will be completed on or before June 18, 2007. (B) There are no other contingencies with respect to this Agreement of Sale for Real Estate. 9. SURVEY. If the Purchaser should determine the need for a current survey of the premises, the cost and expense thereof shall be borne exclusively by the Purchaser. 4 10. STATUS OF SEWER AND WATER. The property is served by public sewer and public water. 11. MUNICIPAL IMPROVEMENTS. Seller has no notice of municipal improvements including, but not being limited to, sidewalk and curbing. 12. ZONING OR DEED RESTRICTION. Seller warrants trlat the present use of the property violates no existing zoning ordinance or regulation or deed restrictions. Furthermore, Selle~~ has no notice of any proposed zoning change or change in use o~' restrictions. 13. INSPECTION/WARRANTY. It is understood that Pux'chaser has inspected the above-referred to property and is not relying upon any representations made by Seller or by Seller's agent(s). Seller agrees to sell and Purchaser agrees to purchase the above- described property "as is", there being no warranties, either expressed or implied, as to the condition of the property. Furthermore, Purchaser expressly represents that Purchaser has had ample opportunity to inspect the above-referred to property and to investigate and have answered by third parties any questions Purchaser has regarding the property and the present condition of same and that Purchaser has not, in entering into this Agreement of Sale for Real Estate, accepted or relied upon any statements or representations made to Purchaser by S.eller. Purchaser acknowledges that Seller, who is the Executor of an 5 estate, is not obligated and, in fact, has not completed a Seller's Property Disclosure Statement. This provision shall survive settlement. 14. PERSONALTY. The following specifically enumerated items of personalty or personal property are included in the ~rithin sale: refrigerator; microwave; washer and dryer; and all window treatments. The following specifically enumerated items of personalty or personal property are not included in the within sale: N~ne. 15. BROKERS AND AGENTS. Seller and Purchaser both represent that they have dealt with no real estate brokers or agents in connection with this sale and that no brokers or real estate agent's commission is due any person on account of this sale. Each party shall indemnify and hold harmless the other party from the claim or demand of any broker or agent for any commission which any such broker or agent may claim to be due him or her as a result of this sale. 6 For the performance of this Agreement and intending to be legally bound hereby, the parties bind themselves, thei]~ heirs, personal representatives, successors and assigns, as wit:ness their hands and seals the day and year first above writt:en. M-~ M ~ ~g; . . .. ~7 L /<~ t2, ;to eWCCASEAL) /RUSSELL A. KOCH, Executor of the ;V Estate of Kenneth V. Koch WITNESS: -:l dO~~L MI'8HAEL T. GREEN - ( SEAL) 7 A. Settlement Statement U.S. Department of Housing and Urban Development ~ ,r OMS Approval No. 2502-0265 B. T pe of Loan 1. 0 FHA 2. D FmHA 3. IKl Conv. Unins. 6. Rle Numbe' 4. 0 VA 5. 0 Conv. Ins. 7. Loan Number 8. Mortgage Insurance Case Number i 1849939 C. Note: This form is furnished to give you a statement of actuai seWement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p.o. c.)" were paid outside closing: they are shown here for informational purposes and not included in Ihe totais D. Name and Address of Borrower E. Name and Address of Seller F. Name and Address cfLender 854 LINDSEY ROAD CARLISLE PA 17015 ESTATE OF KENNETH V. KOCH MEMBERS 1ST RUSSEL A. KOCH Executor of the Estate FEDERAL CREDIT UNION 4048 SENECA AVENUE 5000 LOUISE DRIVE CAMP HILL PA 17011 MECHANICSBURG PA 17055 H. Settlement Agent MEMBERS 1 ST SETTLEMENT SERVICES, LLC MICHAEL T. GREEN G. Property Location TAX PARCEL NO. 13-23-0555-093 4048 SENECA AVENUE CAMP HILL Place of Settlement II. Settlement Date ,6/27/2007 I Disbursement Dale i 6/27/2007 PA 17011 5000 LOUISE DRIVE MECHANICSBURG PA 17055 Lot: Block:: J. Summary of Borrower's Transaction 100 Gross Amount Due From Borrower K. Summary of Seller's Transaction 400 Gross Amount Due To Seller 101. Contract sales orice 151,000.00 401. Contract sales price I 151,000.00 102. Personal propertY 402. Personal property 103. Settlement charges to borrower (line 1400) i 5,028.70 403. 104. 404. 105. 405. I Adjustments for items paid by seller in advance Ad.ustments for Items paid bv seller in advance 106. City/town taxes to 406. City/town taxes to I I 107. County taxes to 407. County taxes to ~ 108. Assessments to 408. Assessments to 109. Sew.& Ref 6/27/2007 to 6/30/2007 2.88 409. Sew. & Ref. 6/27/2007 to 6/30/2007 2.88 110. to 410. to I 111. to 411. to 112. to 412. to 113. to 413. to 114. to 414. to 115. to 415. to 120. Gross Amount Due From Borrower 156,031.58 420. Gross Amount Due To Seller 151,002.88 200. Amounts Paid Bv Or In Behalf Of Borrower 500. Reductions In Amount Due To Seller 201. Deposit or earnest monev 2,500.00 501. Excess depos~ (see instructions) 202. Princioal amount of new loan(s} 120,800.00 502. Settlement charoes to seller (line 1400) 1,510.00 203. Existino laan(s) taken subiect to 503. Existing loan(s) taken sub'ect to 204. 504. Payoff of first mortgage loan 205. 505. Payoff of second mortaaae loan 206. 506. 207. 507. 208. 508. 209. . 509. Adiustments for Items unoaid bv seller Adjustments for Items unpaid by sellE~r 210. City/town taxes to 510. City/town taxes to 211. County taxes to 511. County taxes to 212. Assessments to 512. Assessments to 213. to 513. to 214. to 514. to 215. to 515. to 216. to 516. to 217. to 517. to 218. to 518. to 219. to 519. to 220. Total Paid By/For Borrower 123,300.00 520. Total Reduction Amount Due Seller 1,510.00 300. Cash At Settlement FromlTo Borrower 600. Cash At Settlement TolFrom Seller 301. Gross Amount due from borrower (line 120) 156,031.58 601. Gross amount due to seller line 420) 151,002.88 302. Less amount paid bv/for borrower (line 220) 123,300.00) 602. Less reductions in amt. due seller (line 5.201 ( 1,510.00 303. Cash [ZJ From D To Borrower 32,731.58 603. Cash IKl To D From Seller 149,492.88 SUBSTITUTE FORM 1099 SELLER STATEMENT The information contained in Blocks E. G, H. and I and on Hne 401 (or. line 403 and 404) is important tax information and is being fumished to the Internal Revenue Service. If you are required to file a retum, a negligence penalty or other sanction will be imposed on you if this item is required to be reported and the IRS determines that it has not been reported. If this real estate is your principal residence. fife Fonn 2119, Sale or Exchange of Principal Residence, for any gain, with your income tax return; for other transactions, complete the applicable parts of Form 4797. Form 6232 and/or Schedule D, Form 1040). You are required to provide the Settlement Agent (named above) with your correct taxpayer identification number. If you do not provide the Settlement Agent with your correct taxpayer identification number. you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identification number (Seller's Signature) L 5 ItCh ett emen arges - 700. Total Sales/Broker's Commission based on price $ 151,OOO.00@ %= 0.00 Paid From Paid From Division of Commission (line 700) as follows: Borrower's Seller's Funds At Funds At 701. $ to Settlement Settlement 702. $ to 703. Commission paid at Settlement 704. P bl I C W'thL 800. Items aya e n ooneet on I oan i 801. Loan Orj ination Fee 120,800.00 % 802. Loan Discount 120,800.00 % I 803. Appraisal Fee to 804. Credit Report to I 805. Lender's Inspection Fee I 808. Mortoaoe Insurance Application Fee to 807. Assumption Fee 808. APPLICATION FEE MEMBERS 1 ST FCU 350.00 809. UNDEWRITING FEE MEMBERS 1ST FCU 150.00 810. DOCUMENT PREP FEE MEMBERS 1 ST FCU 275.00 811. 812. 813. 900. Items Required By Lender To Be Paid In Advance 901 Interesllrom 6/27/2007 to 6/30/2007 902. Mortgage Insurance Premium for 903. Hazard Insurance Premium for 904. 905. 1000 Reserves Deposited With lender Exclude last day in cales -line 901 @$ 22.65 I day months to years to years to 9060~ 1001. Hazard insurance 3 monthstli)$ 23.42 per month I 70.26 1002. Mortgage insurance months@$ per month 1003 City prooertv taxes months@$ per month 1004. County oropertv taxes 5 months@$ 44.42 per month 222.10 1005. Annual assessments months@.$ per month 1006. SCHOOL TAX 13 monthstli)$ 94.06 per month 1,222.78 1007. months@$ oer month 1008. AQQregate AccountinQ Adiustment -224.54 1100 Title Charges 1101. Settlement or closing fee to 1102. Abstract or title search to 1103. Title examination to 1104. Title insurance binder to 1105. Document preparation to 1106. Notary fees to CASH 20.00 1107. Attorney's fees to ATTORNEY JIM BOGAR (P.O. C.) (Includes above items numbers: ) , I 1108. Title insurance to MURREL R. WALTERS, III, ESQUIRE I 1,152.00 (Includes above items numbers: 1101-1104, 1108 PENN ATTORNEYS TITLE INS. CO. l 1109. Lender's coverage $ 120,800.00 endorsements 100, 300, 8.1 I 1110. Owner's coverage $ 151,000.00 1111. 1112. 1113. 1200. Government Recordin and Transfer Char es 1201. Recording fees: Deed $ 1202. City/county tax/stamps: Deed 1203. State taxlstamps: Deed $ 1204. 1205. 1300. Additional Settlement Charges 1301. Survey to 1302 Pest inspection to 1303. 1304. 3RD QUARTER SEWER & REFUSE DUE 1305. 1306. 38.50 ; Mort a e 1,510.00 ; Mortgage 1,510.00 ; Mortgage 64.50 ; Releases 1,510.00 TO LOWER ALLEN TWP. Seller 87.50 ~ I 5,028.701 1 ,51 0.00 1307. 1308. 1400. Total Settlement Charges (enter on lines 103, Section J and 502, Section K) CERTIFICATION I have carefully reviewed the HUD~1 Settlement Statement and to the best of my knowledge and belief. it is a true and accur on my account or by me in this transaction. I further certify that I have received a copy of t -1 ettl m en. ent of all receipts and disbursements Borrower Seller ~ Borrower WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon convi:lion can include a fine and imprisonment For details see: Title 18 U.S. Code Section 1001 and Section 1010. u.s. GOVERNMENT PRINTING OFFICE.: 1989 (1.944-245 Tax Parcel No. 13-23-0555-093 THIS INDENTURE, MADE THE ~+~ day of (2007) JL\ /.Jcc....., two thousand seven BETWEEN RUSSELL A. KOCH, Executor of the Last Will and Testament of KENNETH V. KOCH, late of 4048 Seneca Avenue, Camp Hill, Cumberland County, Pennsylvania, party of the first part, and MICHAEL T. GREEN, single person, of 854 Lindsay Road, Carlisle, Cumberland County, Pennsylvania, party of the second part: WHEREAS, the said KENNETH V. KOCH by his Last Will and Testament, duly proved and recorded in the Cumberland County Register of Wills Office, Pennsylvania, in Docket Book 21-06-1070, Letters Testamentary being issued on December 6, 2006, provided, in pertinent part, as follows: SECOND: In addi tion to all powers granted to ":hem by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it... FIFTH: I nominate and appoint my son, RUSSELL A. KOCH, Executor of this, my Last Will and Testament. . . NOW THIS INDENTURE WITNESSETH, that the said party of the first part, by virtue of the power and authority aforesaid, in said Will contained, and in consideration of the sum of One Hundred Fifty-One Thousand Dollars ($151,000.00) to him paid by the said party of the second part, at and before the ensealing and deliv- ery of these presents, the receipt whereof is hereby acknowl- edged, has granted, bargained, sold and conveyed, and does hereby grant, bargain, sell and convey to the said party of the second part, his heirs and assigns forever: ALL THAT CERTAIN piece or parcel of land situate in Lower Allen Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows, to wit: BEGINNING at a point on the northern side of Seneca Aven.ue, two hundred eighty and seven one-hundredths (280.07) feet west of the northwest corner of Seneca Avenue and Oneida Road, said point also being at the dividing line between Lots Nos. 21 and 22 on Plan of Lots hereinafter mentioned; thence South fifty-eight (58) degrees forty (40) minutes West along the northern side of Seneca Avenue, fifty-six (56) feet to a point at the dividing line between Lots Nos. 20 and 21 on said plan: thence North thirty-one (31) degrees twenty (20) minutes West along said dividing line, one hundred seventy-one and ninety-nine one-hundredths (171.99) feet to a point; thence North fifty-eight, (58) degrees thirty (30) minutes East fifty-six (56) feet to a point at the dividing line between Lots Nos. 21 and 22 on said Plan; thence South thirty-one (31) degrees twenty (20) minutes East along said dividing line, one hundred seventy-two and sixteen one-hundredths (172.16) feet to a point on the northern side of Seneca Avenue, the place of BEGINNING. BEING Lot No. 21 on Plan of Keewaydin, recorded in the Office of the Recorder of Deeds in and for Cumberland County in Plan Book 4, Pages 42 and 87. HAVING ERECTED THEREON a dwelling house being known and numbered as 4048 Seneca Avenue, Camp Hill, Pennsylvania. BEING the same premises which Kenneth V. Koch and June D. Koch, husband and wife, by deed dated August 25, 2003 and recorded August 29, 2003 in the Cumberland County Recorder of Deeds Office in Deed Book 258, Page 4726, granted and conveyed unto Kenneth V. Koch, the Decedent herein. UNDER AND SUBJECT to restrictions and reservations of record. TOGETHER with all and singular the rights, liberties, p~~ivileges, hereditaments and appurtenances whatsoever thereunto belonging or in anywise appertaining, and the reversions and remainders, rents, issues and profits thereof, and all the estate, ~~ight, title, interest, property, claim and demand whatsoever of the said his at and immediately before the time of his decease, in law or equity or otherwise howsoever, of, in, to or out of the same: TO HAVE AND TO HOLD the said granted premises to the said party of the second part, his heirs and assigns forever. AND the said party of the first part, does covenant, promise, grant and agree, to and with the said party of the secorld part, his heirs and assigns, by these presents, that the said party of the first part, has not done, committed, or knowingly or willingly suffered to be done, any act, matter or thing what- soever, whereby the premises aforesaid, or any part thereof, is, are, shall or may be charged or encumbered, in title, crlarge or estate, or otherwise howsoever. IN WITNESS WHEREOF, the said party of the first part has hereunto set his hand and seal the day and year above written. Sealed and Delivered the Presence of (SEAL) / "RUSSELL A. KOCH, Executor of the Estate of Kenneth V. Koch COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the ~lY~day Of~U~ , 2007, before me, the undersigned officer, personal y appeared RUSSELL A. KOCH, known to me (or satisfactorily proven) to be the person described in the foregoing instrument, and acknowledged that he executed the same in the capacity therein stated and for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. - J:5on YI ~ C/. LtlJ212tul1!}V) (SEAL) Notary Public My Commission Expires: COMMONwEAlTH OF PENNSYlVANIA' NOTARIAl SEAL . BONNIE l. WllUAMS, NOTARY PUBUC SHIREMANSTOWNBORO., CUMBERlAND CO. MY COMMISSION EXPIRES APRIl 18, 2009 CERTIFICATE OF RESIDENCE I do hereby certify that the precise residence and complete post office address of the within named grantee is:A / 40 '1 Ii' 56.i-'i: ,{ A. v' HlV "r C41,rt.{ ;/;:;1 I,',' 'I {L" L /;/;;1 h1(7 L..-"'! ( I , ~ /f/ C(~; /t/ d="" -'1-.7 2007 ,t,/ ;/' // .4' '/1/'/ I ,/ (I" -t /1 /( .7 /,1 ) '_",/.f ./"" r / Attorneyk~for GrantE=e ,/' . ,/' :.:...---' 'Rev-1503 eX+ (6-98) *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ESTATE OF All property joinUy-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 22 shares of MetLife Stock 58.10 1,278.20 2 Series EE US Savings Bond - serial number 73.56 C616966115 EE TOTAL (Also enter on Line 2, Recapitulation) 1.351.76 (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) Please Note: Your Sale Proceeds Check is Attached OIv1B NO. 1545-0715 . I BROKER'S Name, Address, ZIP Code, 2006 Proceeds From Broker and Barter Exchange Transactions Federal Identification Number and Form 1099-8 Instructions for Recipient Telephone Number: Brokers and barter exchanges must report proceeds from transactions to Substitute COPY B FOR RECIPIENT you and to the Internal Revenue Service. This form is used to report Mellon Investor Services -IMPORTANT TAX INFORMA TION*~ these proceeds. 480 Washington Blvd. This is important tax information and is being , 1 b. CUSIP Number Jersey City, NJ 07310 furnished to the Internal Revenue Service. If 1 a. Date of Sale you are required to file a return, a negligence 12/14/2006 59156R10 22-3367522 penalty or other sanction may be imposed on 2. Sloeks, Bonds, ele 4. FEDERAL INCOME TAX WITHHELD Telephone: 1-800-649-3593 you if this income is taxable and the IRS determines that it has not been reported, $1,290.74 $0.00 TO WHOM PAID REPORTED 121 Gross Proceeds TO IRS 0 Gross Proceeds less commission and options premiums RUSSELL A KOCH EX UW 7. Description KENNETH V KOCH i METLlFE, INC. 25 COURT LAND RD Ilnveslor ID Recipienfs Identification Number on File CAMP HILL PA 17011-6610 124973319755 207169986 Box 1a, - Shows the trade date of the transaction. For aggregate reporting, no entry will be present. Box 1 b. - For broker transactions, may show the CUSIP (Committee on Uniform Security Identification Procedures) number of the item reported. Box 2, - Shows the proceeds from transactions involving stocks, bonds, other debt obligations, commodities, or forward contracts. Losses on forward contracts are shown in parentheses. This box does not include proceeds from regulated futures contracts. Report this amount on Schedule D (Form 1040), Capital Gains and Losses. Box 4. - Shows backup withholding. Generally, a payer must backup withhold at a 28% rate if you did not furnish your taxpayer identification number to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on your income tax return as tax withheld. Box 7. - Shows a brief description of the item or service for which the proceeds or bartering income is being reported. For regulated futures contracts and forward contracts, "RFC" or other appropriate description may be shown. For inquiries about your account, contact Mellon Investor Services, MetLife's Transfer Agent: Telephone: 1-800-649-3593 E-Mail: metlife@melloninvestor.com Internet: www.melloninvestor.com/isd U.S. Mail: MetLife c/o Mellon Investor Services PO Box 4447 South Hackensack, NJ 07606-2047 YOUR ACCOUNT HAS BEEN CLOSED. THE ATTACHED CHECK REPRESENTS THE FULL VALUE OF YOUR ACCOUNT. ;;;;;;;;;;;;;;; - - - === === iiiiiiiiOiiiii - - - - === - - === - - - - - = ;;;;;;;;;;;;;;; !!!!!!!!!!!!!!! '" " a C C C C '" " a ~ C ~ . .................. . , . . . .. . . . . . . . . . . . . . .................... ,... ......... . ........ . . ". ,....... ^ IMPORTANT TAX RETURN DOCUMENT ATTACHED ^ - - - - - - - - - - - - - - - - - - -- - - -- - - - - - - - - -- - - - - - - - - - - - - - - - - - - - -- - -RETAiN Fa-Ii YOUR REcORDS - - - - - - - - - - - - - - - - - - - - - - - - - - - - -. - - - - - - - - - - - - - - - - - - - - - - - - - - - - SHAREHOLDER OF H.:::~:"i'::::::,:,:,~!:'::::,:~:I::~!:::::::~::I~::~::!::::::::!':':::::~~~,~::,::::,,:::::':!::::::::(:::~TRlIiI~89TI.9N.:pg[~j:@:::::::::!:::':!:!':::':~:':'::,:'::::::':::::::::::'!::::::::'::'!::,:::: DESCRIPTION ................... :.;.;.;:;:::;:::::::;:::::::::::;:::;:::::;:::::,.. METLlFE, INC. CUSIP I INVESTOR ID I ACCOUNT KEY 001 92859156R10 124973319755 KOCH-KENNVOFOO OPENING TRUST INTEREST BALANCE SHARES SOLD 22.0000 22.0000 TAX WITHHELD NET PROCEEDS $0.00 $1.290.74 - - :::::;:::::::;:;:;:;:;:';':';';';';'::;:::::;::;: ,..... ;::;::::;':::-:':;:::::-:.::;.:;.;.;.:- .. ...................................., ':':':';';':':':':':':':':':';'. .::;::::::iiii~iirirj~~:j::?::~::r:::Hmm .:.;.:.;.;.:.:.;.:.:.;.:.:.:.:.;.:.', :.:.;.:.:.:.:.:.;. TRANSACTION DATE 12/1412006 CHECK NUMBER 295890 PRICE PER SHARE ($) 58.6702000 CLOSING TRUST INTEREST BALANCE SHARES SOLD CHECK DATE I CHECK AMOUNT 12/19/2006 $1,290.74 I GROSS f'ROCEEDS $1.290.74 00.0000 ~..~,~.:,.'. : 0_. .. I. ~ .. .n"lf" .;.: ~ . PLEASE DETACH BELOW /j e ',IJ iJ V 1" e ~ " < I ~. I. o [} . ~.. CHECK NUMBER: 295890 - 9'~ ai ":::'_(' ~, . .. -. ';l1.:1 _.~ In e .1<';;'; '0" MetLife P.O. SOX 4410 SOUTH HACKENSACK, NJ 07606-2010 1000864 01 MB 0.326 .. AUTO T3 0 6248 17011-6610 250 OOM00000101 1,..11 ',"111""111111I11,11.. ,11.....1 '"11I,,','.1,1'"11,1 PAY TO THE ORDER OF: RUSSELL A KOCH EX UW KENNETH V KOCH 25 COURT LAND RD CAMP HILL PA 17011-6610 11100 2 g 5 ago III I: 0 L. ~ ~ 0 . bO.I: .\u:". '/ Al '.. ." {I,~ CHECK DATE 12/19/2006 CHECK NUMBER 295890 PAYABLE AT MELLON BANK N.A. PITTSBURGH, PA. IN U.S. DOLLARS I PA Y***************$1 ,290.741 ~~ { AUTHORIZED SIGNATURE o . . III 0 . 0 ~ III 60-160 433 Calculated Value of Your Paper Savings Bond(s) Page 1 of 1 Calculated Value of Your Paper Savings Bond(s) HOW TO SAVE YOUR INVENTORY Calculator Results for Redemption Date 11/2006 Total Price $50.00 Total Value $73.56 Total Interest $23.56 YTD Interest $2.44 Bonds: 1-1 of 1 Serial # S' D Issue Next Final Issue I t tlnterest V I N erles enom Date Accrual Maturity Price n eres Rate a ue ote C616966115 EE $100 08/1997 12/2006 08/2027 $50.00 $23.56 4.11% $73.56 http://www . treasury direct. gov /B C/SBCPrice 12/22/2006 ..~ I Rev-150B EX+ (6-9B) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ESTATE OF Include the proceeds of l~i9ation and the date the proceeds were received by the estate. All property joinUy-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Harleysville Insurance - refund of unearned automobile insurance premium VALUE AT DATE OF DEATH 64.00 2 M & T Bank - Checking Account No. 9834711450. Date of death balance $13068.05, accrued interest $0.58. 13.068.63 3 MetUfe Money Market Account 5.121.26 4 Penn Treaty Network America Insurance Company - refund of unearned insurance premium 202.28 5 Verizon - credit balance 14.05 6 1996 Mercury Grand Marquis - per attached appraisal 3.950.00 7 2002 Ford Windstar Van - per attached appraisal 5.800.00 8 Personal Property - per attached appraisal 4.425.00 TOTAL (Also enter on Line 5, Recapitulation) 32.645.22 (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) Of! M&rBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 December 14,2006 James D Bogar Attorney At Law One West Main Street Shiremanstown, Pennsylvania 17011 Re: Estate or- Kenneth V Koch Social Security: 183-12-1436 Date of Death: November 24. 2006 Dear Sir or Madam: Per your inquiry dated December 5, 2006, please be advised 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 52181189 Ownership (Names oj) June D Koch, Kenneth V Koch * Opening Date 08/28/64 Balance on Date of Death $1,419.74 Accrued Interest $ 0.13 Total $1,419.87 2. Type of Account Checking Account Account Number 98347.'14.50 Ownership (Names oj) Kenneth V Koch * Opening Date 07/11/03 Closed 12/06/06 Balance on Date of Death $13,068.05 Accrued Interest $ 0.58 Total $13,068.63 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the Mechanicsburg Office # 717-255- 2031. Sincerely, /"/;-/7-:;-. _;:,_,>:~/ !/-/.~.;~~~._~ -- ?(?(/ 1/-;</ c/ v _...~~ , / ~ Nancy Clagett Records Management P.\:). Box 6892 Bridgewater, NJ 08807 etLife MetLife Bank, N.A. Attn: James D Bogar RE: Estate of Kenneth V Koch 1 West Main St Shiremanstown, PA 17011 February 5, 2007 RE: Account Number 5002438900 Dear Sir/Madam, Thank you for notifying MetLife Bank of the death of account owner Kenneth V Koch. We would like to extend our condolences to you at this time. Per your request listed below is the date of death balance of November 24, 2006 for the Decedent's Account(s). Account Number Amount 5002438900 5002349321 5,121.26 MMA 20,044.93 IRA Acct Please be advised that MetLife Bank cannot make any changes to the above account(s) until we receive the original required documents. If you have any questions, please call one of our Banking Advisors toll free at 1-866-BankMet (1-866-226-5638) . Sincerely, c...... 0 &-..0....-' f.:,,-~j'f.J)._.cd....<-') Gina Renaldo Vice' President, MetLife Bank, NA Member FDIC LINDEN HALL ANTIQUES 211 OLD STONE HOUSI; ROAD CARLISLE, PA 17015 717-249-1978 To: James D. Bogar, Attorney One West Main Street Shiremanstown, PA 17011 From: William G. Rowe, Appriaser 211 Old Stone House Road Carlisle, PA 17015 Re: Personal Property Appraisal Estate of Kenneth V. Koch 4048 Seneca Avenue Camp Hill, PA 17011 Date: January 9, 2007 HALLWAY Walnut cupboard - antique $1,000.00 Kerosene lamps $30.00 Antique dishes $20.00 Flatware $10.00 Milk bottle $15.00 Desk $70.00 Books $10.00 Cabinet $5.00 Mint set - sterling coins $55.00 CLOSET File cabinet $25.00 BEDROOM Blanket chest $125.00 Oak bedroom set $75.00 Lamp stand $5.00 BEDROOM Cedar chest $50.00 Dresser $60.00 Dresser $20.00 Household items $10.00 Coin collection $65.00 Military souveniers $20.00 Chair $10.00 Stand $10.00 LIVING ROOM Sofa $15.00 Large TV / DVD player $400.00 Upholstered chair $10.00 Knick knacks $10.00 Table / chairs $30.00 Koch Appraisal 01/09/2007 Lamps $10.00 Platform rocker $20.00 Lamp stand $10.00 Bookcase $10.00 Chair $5.00 KITCHEN Refrigerator $50.00 Dishes $10.00 Kitchen wares $10.00 CLOSET Sweeper $15.00 Miscellaneous household $5.00 BEDROOM Bed $20.00 Dresser $15.00 Sewing machine $5.00 Rack $10.00 Miscellaneous household $10.00 Wall hangings $5.00 Games $10.00 Sweeper $5.00 Tools $5.00 BASEMENT Table 1 chairs $10.00 Washer 1 dryer $50.00 Freezer $30.00 Chairs (4) $60.00 Tools $30.00 Boat models $150.00 Organ - no value $0.00 Sofa $10.00 Stand $10.00 Crock $15.00 TV & electronics $20.00 Recliners (2) $60.00 Pictures $60.00 Computer - old $15.00 Treadmill $50.00 OUTSIDE Grill $15.00 Miscellaneous household $10.00 Bench $10.00 GARAGE Lawn sweeper $15.00 Cart $30.00 Older mower wlsnow blower $100.00 Wheelbarrow $5.00 Rototiller $50.00 Weed whacker $15.00 Lawn mower (not working) $0.00 Long-handled tools $30.00 Koch Appraisal 2 01/09/2007 - Hand cultivator Ladder 24-ft. fiberglass Ladder - 6 ft. fiberglass Radial-arm saw - Craftsman Table saw / ripper - Rockwell Bands2vv 12l! - Craftsman Drill press Router & stand Grizzly 15" Planer 12" - Makita Grinder Workers bench Lots of hardware Snow thrower - Toro \^Jeed vv'hacker - Echo Miscellaneous tools Miter saw Angle belt sander Spreader Compressor - Craftsman Jig saw - small ATTIC Christmas items Miscellaneous household Koch Appraisal 3 Tota! ~ 'lv'iIIiam G. Rowe $5.00 $80.00 $35.00 $125.00 $85.00 $120.00 $50.00 $30.00 $105.00 $85.00 $30.00 $20.00 $50.00 $85.00 $45.00 $40.00 $35.00 $20.00 $5.00 $60.00 $20.00 $30.00 $30.00 $4,425.00 -~Q~ "l ~ 01/09/2007 4.', I'\.) o m +::::0 ~ W U1 ~ GOOD1YEAR Independent Dealer ZIMMERMAN'S AUTOMOTIVE SERVICE, INC. COMPLETE AUTOMOTIVE SERVICE & REPAIR 2234 S. Market St. Phone 766-7656 MECHANICSBURG, PA 17055 OWNER OF VEHICLE: kel'1ne..fh CI. kocA VEHICLE IDENTIFICATION NO.: ~#lE)..,/Jl ArtU 77)(: 67/6~~ YEAR/MAKE/MODEL: /99{; 4er-CWrt./ Grd+lC/ ~/"Clw'l..5 /..5 l FAIR MARKET VALUE AS OF l~tle/i1jer rJl 'f ~CJt:)~ : $ 3950. ~ COMMENTS, 2,;>..T..t'1 d" ~,5 #e.eA ,db7<i)'A 4 "P'-':;'o"g./ ,....01.10 . / ~ ~ ! ! ABOVE INFORMATION PROVIDED BY: I~ i ~ ';1;4r/A~' /' .. / (Signature) ~ct:J~--VL/. ~L~.-,__ (Title) - ~:'. f\.) f\.) 0') f\.) -.J o -.J ~ GOOD!i'EAR Independent Dealer ZIMMERMAN'S AUTOMOTIVE SERVICE, INC. COMPLETE AUTOMOTIVE SERVICE & REPAIR 2234 S. Market St.' Phone 766-7656 MECHANICSBURG, PA 17055 ,t -' OWNER OF VEHICLE: keAne-ii ~ koc-' VEHICLE IDENTIFICATION NO.: ~~~;Z~~~1/~6P~~~j(~!7 YEAR/MAKE/MODEL: .___,__._ _.__..____~ ___ ____.._ - __ - __ ___ - - _c-_ ___,. . .__'__ _____ ~/ ~~ W~~7~>-- SE FAIR MARKET V1!LUE AS OF (inSer tlily J56)a th) : $ 13 ,r 2'ae>. 00 COMMENTS: Alee/' ~ ~ 51J/r #~ .a."'<3.:r-./ /.e& ;:;..,,7- 1/!f4 4?,oks 9~ /6C ABOVE INFORMATION PROVIDED BY: ifF 7~/?Kb-/pr- - /" (Signature)-- ~-~ ~~.d~___ (Title) . . Rev-1509 EX + (6-98) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Koch, Kenneth V. IFILE NUMBER 21-06-1070 If an asset was made joint within one year of the decedenfs date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. June D. Koch ADDRESS RELATIONSHIP TO DECEDENT 4048 Seneca Avenue Camp Hill, PA 17011 Wife B. C. JOINTLY OWNED PROPERTY: DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH LETTER ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTEREST JOINTLY-HELD REAL ESTATE. 1 A 8/28/1964 M & T Bank - Checking account no. 1.419.87 50.000% 709.94 52181189. Date of death value $1,419.74, accrued interest $0.13. This account is jointly owned with June D. Koch, wife of the Decedent. 2 A 1/2/1990 1,000 shares of M & T Investment Group. 4.170.00 50.000% 2.085.00 Securities Investment Account No. AZD349561. This account was jointly owned with June D. Koch, wife of the Decedent. TOTAL (Also enter on Line 6, Recapitulation) 2.794.94 (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 F (Rev. 6-98) .~ M&fBank 499 Mitchell Road, MilIsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 December 14, 2006 James D Bogar Attorney At Law One West Main Street Shiremanstown, Pennsylvania 17011 Re: Estate of' Kenneth V Koch Social Securitv: 183-12-1436 Date of Death: November 24, 2006 Dear Sir or Madam: Per your inquiry dated December 5, 2006, please be advised 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 52181189 Ownership (Names oj) June D Koch, Kenneth V Koch * Opening Date 08/28/64 Balance on Date of Death $1,419.74 Accrued Interest $ 0.13 Total $1,419.87 2. Type of Account Checking Account Account Number 98347,'14.50 Ownership (Names oj) Kenneth V Koch * Opening Date 07/11/03 Closed 12/06/06 Balance on Date of Death $13,068.05 Accrued Interest $ 0.58 Total $13,068.63 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the Mechanicsburg Office # 717-255- 2031. Sincerely, -:/! _ . 1 .//</'::.:::: - /F,// ''''"',/';:'',:0;/ J///~<:-,,~ '1 t/c/ /t';: ,~" . ~ Nancy Clagett Records Management ~ l\tl&rInvestment Group M&T Securities, Inc. 2875 Union Road, Suite 30-33, Cheektowaga, NY 14227 January 11,2007 James D. Bogar Attorney @ Law One West Main St Shiremanstown, P A 17011 Re: Estate of Kenneth V.Koch Date of Death November 24,2006 Account Number: AZD349561 Description of Security Quantitv Valuation on Price per share DOD XOHO HLDGS INe 1000.00 $4,170.00 $4.17 We have received the information presented above from sources that we believe to be accurate. However, we do not guarantee their accuracy. The price per share on valuation date is the closing price on that date. aura E. Patton &T Securities, Inc. Ph: 716-651-4759 Ipatton@mandtbanlccom Investments: . Are Not FDIC-Insured. Have No Bank Guarantee. May Lose Value M&T Securities, Inc., Member NASD/SIPC /~~~~\ {~;~ -0 ~~ ~~ ~; ~~ ~ ~ ~ n it' 6 ~. t\) IV ~ g o cg.. m i .... ~ ~,- c!:: S' =< :"'"'<:: 0::. ;: ;g. ~I ;:;;- = l( ~ [~ ~? !~ . 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CiiCl.Q.~~ ~(U c;iilQ3&. ~~gffi- 3gg2.o ~~ ~.m~'g3' ~@~{,/) ~s.5'~~ _a.~ ~~~~~ ~~-<~ a~(I)g~ ~~ g!f-s.S:g -:@ ~ ~ 3:8:?~~ ~ ~- ~ 2:;; g a if ~ ~~ ~~ ~ ~ :. 8 ~ g~~;! [~~.~ i ~tE ~ ~ a CD .... 0 :::l III (tl -;::::;:- C ~C')C':I ~ ~ ~; ~~, ~ ~. ~ [c8 .g ~ ~ g ~ if ~itii ii!~ IHii ~_-.3 ~g:~ ~ ~ @ ~~ ~.15~.~'Ci ... __ 0 ::s c._..... :;.Y1 0 :5 lC ~ CD ~ c: ,.. . . Rev-1510 EJ(+ (6-98) *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ESTATE OF This schedule must be completed and filed If the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE. 1 MetLife IRA Account - Russell A. Koch is the 20,044.93 20,044.93 named beneficiary on this account. TOTAL (Also enter on Line 7, Recapitulation) 20,044.93 (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 G (Rev. 6-98) p.6. Box 6892 Bridgewater, NJ 08807 etLife MetLife Bank, N.A. Attn: James D Bogar RE: Estate of Kenneth V Koch 1 West Main St Shiremanstown, PA 17011 February 5, 2007 RE: Account Number 5002438900 Dear Sir/Madam, Thank you for notifying MetLife Bank of the death of account owner Kenneth V Koch. We would like to extend our condolences to you at this time. Per your request listed below is the date of death balance of November 24, 2006 for the Decedent's Account(s). Account Number Amount 5002438900 5002349321 5,121.26 MMA 20,044.93 IRA Acct Please be advised that MetLife Bank cannot make any changes to the above account(s) until we receive the original required documents. If you have any questions, please call one of our Banking Advisors toll free at 1-866-BankMet (1-866-226-5638) . Sincerely, &A.-' e~./Y...1J._,Cd__o Gina Renaldo Vice President, MetLife Bank, NA Member FDIC P.O. Box 5868 Hicksville, NY 11802-9693 MetLifeBankNA Member FDIC Kenneth V. Koch 4048 Seneca Avenue Camp Hill, PA 17011 October 6, 2006 RE: Traditional IRA Plan Agreement Dear Valued Customer: Thank you for opening the above referenced account with us. To comply with government regulations, it is importantthat we receive the following from you as soon as possible. ~ Plan Application: Signature is required. Please sign and return 1:8] Direct Trustee Transfer Form: Signature is required. Please sign and return. o Rollover Form: o Other: We 0 have ~ have not received the deposit to fund this account. Please send the above-indicated document(s), completed and signed, in the envelope provided. Any extra copies are for your records. Please note that your application is, not considered compJiant with iRS regulations untii these document(s) have been returlled anq the acco'un~ has been funded. r If you have any questions, please call one of our Banking Advisors toll-free at 1-866-BankMet (1-866-226-5638) or write to: MetLife Bank Retirement Accounts P.O. Box 5868 Hicksville, NY 11802-9693 Sincerely, Banking Advisor MISSFORM(L 12-23-03) MetLife Bank, N.A. TRADITIONAL IRA TRANSFER REQUEST Please review all information below and complete the required shaded fields, as applicable. If you have any questions regarding the information on this form, please contact our Banking Advisors toll-free at 1-866 BankMet (1-866-226-5638). Present IRA Trustee/Custodian Acceptance M & T - 13.1l~./ By the authorized signature Name below, the successor (receiving) A4tAAa~~ Lk~ avwJ ~ ;t;:r~ (!..t). IRA Trustee/ Custodian agrees Addr~;~ . l:r · to accept the transferred assets o 13 and to deposit them into an IRS- approved IRA. Kenneth Koch Name 4048 SENECA AVE Address camp Hill, PA 17011 Citv/State/Zio Transfer Authorization to Present IRA Trustee/Custodian 183-12-1436 09/17/1921 Sociai Security Number Dete 0; 8irth 717-737-4034 717-737-4034 ext Home Phone Number Daytime Phone Number 5002349321 Account Number Please transfer the following ~ Traditional Uill SEP IN9 Simple IRA assets: (Cash Proceeds Only) '..,." ~ The entire balance of Account # 20 CJ/;)CJ, CJ c:> " Only the balance in these account(s): # .I # # Eill Only this specific dollar amount: $ From Account #: G;] Other (specify) Please transfer the assets [B immediately* [] at maturity date of El other: * ! understand that penalties for early withdrawal may apply. Make Check Payable To: MetUfe Bank, NA ,Custodian Name of Receiving IRA Trustee/Custodian For the IRA of: Kenneth~ i/... Name of IRA Owner Transfer Method: EBJ. Mail check to: MetLife Bank, NA - Retirement Services Name of Receiving IRA Trustee/Custodian PO Box 5868 Address I Hicksville, NY 11 802-9693 City/State/Zip kJ Wire funds to: 021213591 Routing Number of Receiving IRA Trustee/Custodian Transferee Account Number: 5002349321 Please include this account number with remittance. NOTE: Please retum one copy of this fonn to the receiving IRA Trustee/Custodian. Si natures I certify that, to the best of my knowledge, the information provided on this form is true and correct and may be relied upon by the Trustee/Custodian. The Trustee/Custodian has not provided me with any legal or tax advice, and I assume full responsibility for this transaction. I will not hold the Trustee/Custodian liable for any adverse cons~e ces that ma result from thiaansaction. "JW /"'Y~I/ / X~ V ~~ h~~ Kenn th ~ V. Date Signatur~ oftrrust7/CMtodian Date Transfers may require a Signature Guarantee - Please contact the current Custodian to see if one is needed. Member FDIC TRADITIONAL IRA APPLICATION TO PARTICIPATE MetLife Bank. N.A. Please review all information below and complete the required shaded fields, as applicable. If you have any questions regarding the information on this form, please contact our Banking Advisors toll-free at 1-866 BankMet (1-866-226"-5638). Account Holder 183-12-1436 09/17/1921 Social Security Number Date of Birth 717-737-4034 717-737-4034 ext Home Phone Number Daytime Phone Number 09/18/2006 Plan 0 en Date Q&' (oc/r ttdW. 4048 GCNCOA !>l/C Relationship: Son Si natures I certify. that the information provided by me is accurate. and that I have received a copy of the Application, Custodial Agreement, Disclosure Statement and Financial Disclosure (the "Documents"). I have read the Documents and agree to be bound by their terms and conditions. I understand that the designation of the tax year for my contribution and my election to treat a contribution as a rollover (if applicable) are irrevocable. I have not received any tax or legal advice from the custodian and assume sole responsibility for all tax consequences associated with my contributions and distributions, determining that I am eligible for all IRA deposits (contributions, transfers or rollovers) to this IRA, and ensuring that such deposits are in compliance with all tax laws. I will seek the advice of my tax professional when appropriate. I understand that within seven (7) days from the date I open this IRA I may revoke it without penalty as described in the Disclosure Statement. I release the custodian and agree to hold the custodian harmless against any and all daims and situations arising from actions taken by me. Spousal Consent: For use in community/marital property stales or if required by the financial o:ganization. )i( I am married. I understand that if I want to name a primary beneficiary other than my' spouse, my spouse must sign beiow. ILl I am not married. I understand that if I become married in the future, I must complete a-new Designation of Beneficiary form which includes spousal consent documentation. I am the spouse of the IRA owner listed herein. Because of the tax consequences associated with giving up interest in the IRA, I have been advised to see a legal or tax advisor. I acknowledge that I have received a fair and reasonable disclosure of the assets of my spouse deposited into the IRA as of my signature date. I hereby give or transmute to the IRA Owner my interest. whatever it may be, in the assets deposited into this IRA and consent to the beneficiary designations set forth on this application. ~S~ /P J~ t!/l2 Spouse's ignature Date x-7f~/t1/J~O 1:3 0& Kenneth Gch V, Date -D4? ,>-"1,/''(._ .0_...... {..~~~j '~--L~~(_-C):..o \,,,u.J Signature of Trustee/Custodian 09/19/2006 Date MI'>mhl'>r FOIr. . REV-1151 EX+ (12-99) '. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-1070 ESTATE OF ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 9,639.12 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 Bogar & Hipp Law Offices 8,500.00 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 310.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 7,369.48 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 25,818.60 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX~ (6-98) SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Malpezzi Funeral Home 8.486.67 2 Romberger Memorials - completion of memorial 950.00 3 St. John's Lutheran Church - funeral luncheon 202.45 Subtotal 9,639.12 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) . Rev-1502 EX+ (6-98) ESTATE OF SCHEDULE H.87 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERrrANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ITEM NUMBER DESCRIPTION AMOUNT 1 American Home Medical Equipment 192.00 2 Camp Hill Emergency Physicians 29.52 3 Cumberland Law Journal - legal advertising 75.00 4 David S. Baboian, CPA - preparation of 2006 Personal Income Taxes 179.00 5 Family/Internal Medicine Associates 9.98 6 Family/Internal Medicine Associates 57.21 7 Holy Spirit Hospital 200.96 8 Innovative Carpets 220.00 9 International Paper Pension Trust - return of unearn pension payment 962.91 10 Jeffrey A. Marks, DPM 7.53 11 Linden Hall Antiques - personal property appraisal fee 115.00 12 Lower Allen Township - sewer bill 87.50 13 Lower Allen Township - sewer bill 87.50 14 Moffit Heart & Vascular 52.63 15 Moffit Heart & Vascular 15.37 16 PA American Water 21.63 17 PA American Water 64.84 Form PA-1500 Schedule H-B7 (Rev. 6-98) Copyright (c) 2002 form software only The Lackner Group, Inc. . Rev-1502 EX+ (6-98) ,*' SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYlVANIA INHERrTANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 18 PA American Water 19.50 19 PA American Water 19.22 20 PA American Water 22.22 21 PA American Water 25.81 22 PA American Water 30.02 23 PA American Water 17.42 24 PA American Water 31.44 25 PPL 48.83 26 PPL 53.30 27 PPL 58.04 28 PPL 44.55 29 PPL 39.37 30 PPL 52.35 31 PPL 43.84 32 PPL 92.29 33 PPL 112.06 34 Recorder of Deeds - Realty Transfer Tax 1.510.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) . Rev-1502 EX+ (6-98) .. . , , SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 35 Register of Wills - 3 short certificates 15.00 36 RESERVE - Cost to conclude administration of Estate including filing fee for PA Inheritance Tax Return, Inventory and First and Final Account; preparation of Personal and Fiduciary Income Tax Returns 1.250.00 37 The Patriot News - Estate Notice 111.15 38 UGI 181.00 39 UGI 147.00 40 UGI 147.00 41 UGI 147.00 42 UGI 147.00 43 UGI 147.00 44 UGI 147.00 45 UGI 300.49 46 Verizon 31.00 Subtotal 7.369.48 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) , Rev-1512 EX+ (6-98) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Koch, Kenneth V. FILE NUMBER 21-06-1070 ESTATE OF Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Chase Card Services 2 Choice Visa 3 CITI-Choice Visa 4 FIA Card Services 5 FIA Card Services 6 JC Penney VALUE AT DATE OF DEATH 42.20 15.78 65.98 109.48 42.17 110.46 TOTAL (Also enter on Line 10, Recapitulation) 386.07 (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.1513EX+ (9~O) ESTATE OF NUMBER I. 1 2 3 4 SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT Koch, Kenneth V. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions, and transfers under Sec. 9116(a)(1.2)] FILE NUMBER 21-06-1070 RELATIONSHIP TO DECEDENT Do Not List Trustee(sl SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Edward L. Koch 2541 Spring Road Carlisle, PA 17013 Russell A. Koch 25 Courtland Road Camp Hill, PA 17011 Son Twenty-five percent of rest, residue and remainder Twenty-five percent of rest, residue and remainder Twenty-five percent of rest, residue and remainder Twenty~five percent of rest, residue and remainder Son Stephen H. Koch 4048 Seneca Avenue Camp Hill, PA 17011 Son Lois A. Lane 8919 Village Grove Drive Fort Wayne, IN 46804 Daughter ** NOTE: The Decedent herein ma e no provis on in his ast Will and Testament for his wife June D. Ko h. June D. Koch survived the Decedent and made 0 election 0 take aga'nst the Last Will and Testament of enneth V. K ch. Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet ll. 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) . LAST WILL AND TESTAMENT OF KENNETH V. KOCH I, KENNETH V. KOCH, of Camp Hill, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, STEPHEN H. KOCH, RUSSELL A. KOCH, EDWARD L. KOCH, and LOIS A. LANE, provided that should any of my children predecease me, I give and bequeath such child's share unto his other issue per stirpes by representation, and if there be a failure of same, then I give and bequeath such deceased child's share to my surviving children as provided herein. SECOND: In addi tion to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- i ~. ~ 1 ~ r~ ~ ~ . \ sionl improvement I zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of propertYI including stocks, common trust funds and mortgage investment funds I without restriction to investments authorized for Pennsylvania fiduci- ariesl as are deemed properl without regard to any principle of diversificationl risk or productivity. (E) To exercise any optionl right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws I includingl but not necessarily being limited tOI personal incomel gift and estate or inheritance tax laws. ~ \ (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts I taxesl or estate or trust administration expenses I to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. THIRD: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever I which may be payable by reason of my death, whether or not with respect to property passing under this WillI shall be paid out of the principal of my residuary estate. 2 . r FOURTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthemore, shall not be subject to pledge, assignment, conveyance or anticipation. FIFTH: I nominate and appoint my son, RUSSELL A. KOCH, Executor of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said RUSSELL A. KOCH, I nominate and appoint my daughter, LOIS A. LANE, Executrix of this, my Last Will and Testament. I direct that my Executor or Executrix, as the case may be, and their successors, shall not be required to post security or a bond for the perfomance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~3 day of J~ ,2003. /) .- ~/L.~b( ~ Jt:.-J{(SEALl KENNEfI'H V. KOCH 3 If Signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address 4u.t2~ {~ e,er 4