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Home My WebLink About11-07-07 (3) ---I 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* ~~-:~:~~:~uaITaxes INHERITANCE TAX RETURN Harrisbulll, PA 1712~1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death County Code Year 2 1 0 7 File Number o 167 Date of Birth 196140357 o 2 1 5 2 0 0 7 063 0 1 9 1 6 Decedent's Last Name Suffix Decedent's First Name L I V I N G S TON HILDRETH MI D (If Applicable) Enter Surviving Spouse's Infonnation 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 [ZI 1. Original Return o 4. limited Estate [ZI o D 2. Supplemental Return D 4a. Future Interest Compromise (date of death after 12-12-82) D 7. Decedent Maintained a living Trust (Attach Copy of Trust) o 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received D D 1 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes DAVID H RADCLIFF, E S Q 717 236 9 3 1 8 '. , Firm Name (If Applicable) REGISTER OFWtLLS USE:OII1~1 "I , I -- , : I i I -~; . / -'''. \ L . DATE FILED-':: [ ._.~_..-...~._-_.._~ R A D C L IFF LAW OFFICE, P C First line of address 101 1 MUMMA R 0 A 0 Second line of address SUI T E 201 City or Post Office State ZIP Code LEMOYNE P A 17043 Correspondent's e-mail address:DHRAD@IX.NETCOM.COM Under penalties of peljury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is lrue, conect and complete. Declaration of preparer other than II\e personal representative is based on all information of which preparer has any knowledge. SIG~;Z~L1NGRETURN DATE ADDRESS 349 UNION STREET E OF P~R ADDRESS 1011 MUMMA RO, STE 20 MILLERS BURG PA 17061 IVE LEMOYNE PLEASE USE ORIGINAL FORM ONLY PA 17043 Side 1 L 15056041125 15056041125 --.J REV-1500 EX Page 3 Deceqent's ~omplete Address: DECEDENrs NAME HILDRETH D. LIVINGSTON STREET ADDRESS 1832 BROOKVIEW DRIVE .--- ~.- ..... .... .............._~~--_..._--_________._.___m._m__.. File Number 21 07 0167 CITY NEW CUMBERLAND I STATE PA I liP 17070 Tax Payments and Credits: 1. Tax Due (Page 2 Une 19) 2. CreditS/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 86,084.84 80,000.00 4,304.24 Total Credits (A + B + C) (2) 84,304.24 3. InteresVPenalty if applicable D. Interest E. Penalty T otallnterestlPenalty ( D + E ) (3) 4. If Une 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, line 20 to request a refund. (4) 5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 1,780.60 A. Enter the interest on the tax due. B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5A) (58) 1,780.60 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 !XI b. retain the right to designate who shall use the property transferred or its income; ............................... 0 !XI c. retain a reversionary interest or ................................................................................................ 0 !XI d. receive the promise for life of either payments, benefits oreare? ....................................................... 0 00 2. If .death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 00 3. Did decedent own an 'in !rusHor' or payable upon death bank account or security at his or her death? ......... 0 00 4. Did decedent own an Individual Retirement Account. annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 0 00 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 statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child lwenty-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 (OJ 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 decedent's 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 orfor 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-1502 EX + (6-98) . SCHEDULE A REAL ESTATE COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER HILDRETH D. LIVINGSTON 21 07 0167 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 iointlv-owned with riaht of survivorshiP must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION RESIDENCE AT 1832 BROOKVIEW DRIVE, LOWER ALLEN TWP, CUMBERLAND COUNTY, PARCEL 10#42041-0109.00-4 (SEE APPRAISAL ATTACHED) VALUE AT DATE OF DEATH 163,000.00 TOT At (Also enter on line 1, Recapitulation) $ (If more space is needed. insert additional shee1s of 1tIe same size) 163000.00 I Paaejtl] I Paoe #31 SUMMARY OF SALIENT FEATURES Subject Address 1832 Brookview Dr Legal Description Deed Book oo33B Page 00544 City New Cumberland County Cumberland State PA Zip Code 17070-2231 Census Tract 42041-0109.00-4 Map Reference 25420 Sale Price $ NA Date of Sale NA Borrower/Client NA Lender Mid Penn Bank Size (Square Feet) 1,830 Price per Square Foot $ Location Suburban Age 20 Condition Avg Total Rooms 7 Bedrooms 3 Baths 2 Appraiser Dennis L. Stover Date of Appraised Value 2-15-07 Final Estimate of Value $ 163,000 Form SSD - "WinTOlAL' appraisal software by a la mode, inc. -l-BOO-ALAMODE REV-1503 EX + (6-98\ *' COMMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 8 STOCKS & BONDS ESTATE OF HilDRETH D. LIVINGSTON FILE NUMBER 21 07 0167 Aft property jointly-ownecl with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Treasury Direct DN7, $10,000 Face, due 2/28/07 10,156.63 3.38%, CUSIP 912828DN7 with accrued interest 2. Treasury Direct DW7, $20,000 Face, due 5/31/2007 20,148.08 3.5%, CUSIP 912828DW7 with accrued interest 3. Treasury Direct DY3, $20,000 Face, due 6/30/2007 20,092.13 3.63%, CUSIP 912828DY3 with accrued interest 4. Treasury Direct EH9, $76,000 face, due 9/30/2007 77,152.53 4%, CUSIP 912828EH9 with accrued interest 5. Treasury Direct EP1, $14,000 face, due 11/30/2007 14,125.87 4.25%, CUSIP 912828EP1 with accrued interest 6. Treasury Direct EY2, $20,000 face, due 2/28/2008 20,429.28 4.63%, CUSIP 912828EY2 with accrued interest 7. Treasury Direct EZ9, $40,000 face, due 3/31/2008 40,701.37 4.63%, CUSIP 912828EZ9 with accrued interest 8. Treasury Direct FC9, $40,000 face, due 4/30/2008 40,576.38 4.88%, CUSIP 912828FC9 with accrued interest 9. Treasury Direct FJ4, $40,000 face, due 6/30/2008 40,260.50 5.13%, CUSIP 912828FJ4 with accrued interest 10. Treasury Direct FR6, $20,000 face, due 8/31/2008 20,452.49 4.88%, CUSIP 912828FR6 with accrued interest 11. Treasury Direct FT2, $20,000 face, due 9/30/2008 20,350.69 4.63%, CUSIP 912828FT2 with accrued interest TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed. insert addilional sheets of the same size) 324,445.95 REV-1S08 EX + (6-98) . COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HILDRETH D. LIVINGSTON SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 07 0167 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Sc~ule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. SOVEREIGN BANK ACCT #0775301856 90,269.64 2. M&T BANK ACCT#31003914381618 5,953.10 3. M&T BANK ACCT #31003916808925 10,400.87 4. M&T BANK ACCT #56010958 36,396.79 5. M&T BANK ACCT #15004206020238 4,344.90 6. 1973 CADILLAC COUPE DE VILLE 2,200.00 7. PERSONAL PROPERTY (SEE ATTACHED LISTING) 2,531.00 8. CASH ON HAND 20.13 9. GOLD COIN . 195.00 10. LARGE, OLD $1 BILL 1.00 11. SOCIAL SECURITY BENEFIT 1,160.00 12. PA TREASURY DEPT - MONTHLY BENEFIT 704.40 13. GENWORTH LTC INS - PREMIUM REFUND 462.16 14. FIA CARD SERVICE 66.44 15. US NEWS & WORLD REPORT - REFUND 5.32 TOTAL (Also enter on line 5, Recapitulation) $ (If IIlOI'9 space ill needed. insert additional sheets of the same size) 154 710.75 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FA.MfLY OWNED SINCE 1910 2009 LINCOLN STREET . CAMP HILL, PA 17011 717-737-0734 Appraisal for the Estate of Hildreth D. Livingston 1832 Brook View Drive, New Cumberland, PA 17070 ENTRY Formica stand Artificial plant Wall mirror Telephone Cookbooks Portable radio Flashlight Misc. hardware GARAGE Fire extinguisher Wooden stand Garden hose ~s~garden too~________ BREAKFAST AREA Table & 4 chairs - poor condition Shredder 4- Tiered metal stand Misc. knick-knacks KITCHEN Misc. everyday dishes Utensils Flatware Cookware Portable radio May 14, 2007 6.00 1.00 10.00 1.00 2.00 1.00 1.00 1.00 9.00 2.00 1.00 5.00 15.00 8.00 20.00 5.00 5.00 5.00 5.00 5.00 2.00 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET. CAMP HILL, PA 17011 717-737-0734 Livingston appraisal Page 2 of 7 KITCHEN - continued Sharp carousel microwave Whirlpool side by side refrigerator Bose radio Telephone Toaster Misc. contents of kitchen DINING AREA Glass top table with 6 chairs and tea cart Barometer Plastic stool Framed picture 3 Artificial plants Flashlight Framed image of peacock LIVING ROOM 7 Artificial plants Pair of occasional chairs with 1 ottoman Pair of glass top end tables Glass top coffee table Oriental style table lamp Large framed print of creek scene Wooden end table Stool with Queen Anne legs Crystal table lamp Salmon colored table lamp 30.00 150.00 75.00 1.00 2.00 15.00 155.00 7.00 1.00 20.00 5.00 1.00 35.00 15.00 35.00 20.00 30.00 10.00 30.00 20.00 5.00 5.00 2..00 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-737-0734 Livingston appraisal Page 3 of 7 LIVING. ROOM - continued Sofa & throw pillows Howard Miller Grandfather's clock Chaise lounge Console TV TV trays Glass top stand Basket .Misc. knick-knacks Kitchen Aid washer & dryer Aluminum step ladder Hoover upright vacuum cleaner - old Small vacuum cleaner .Misc. contents oflaundry Wall hanging shelf with contents Sony radio Pictures Linens Small vacuum cleaner Scales Shoe rack Clothes rack Sewing basket LAUNDRY HALL BATH CLOSET 35.00 300.00 35.00 30.00 5.00 5.00 2.00 10.00 300.00 10.00 5.00 2.00 10.00 10.00 2.00 2.00 1.00 3.00 1.. 00 1.00 1.00 2.00 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-737-0734 Livingston appraisal Page 4 of 7 CLOSET - continued Misc. contents of closet BEDROOM 5-Piece bedroom suite Pair of table lamps Radio Bed lamp Zenith TV TV stand Blue & white table lamp Polaroid Impulse camera Linens Clock Jewelry box Misc. costume jewelry 14K yellow gold ring with black Onyx & small diamond 14K white gold ring with 6 small diamond chips Trash can Pictures Framed needlepoint Misc. contents of bedroom BEDROOM #1 - UPSTAIRS Brass floor lamp Wicker chair & ottoman Radio Trash container Yard chair 5.00 295.00 7.00 2.00 1.00 35.00 3.00 2.00 1.00 2.00 1.00 2.00 20.00 125.00 75.00 1.00 10.00 5.00 10.00 4.00 45.00 1.00 1.00 1.00 CLAUDE (. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET. CAMP HILL, PA 17011 717-737-0734 Livingston appraisal Page 5 of 7 BEDROOM #1 - UPSTAIRS - continued Needlepoint stool Wicker dressing table & mirror Trash can Seat/stool Table lamp Single bed Wicker end table Drying rack Large table lamp Pictures Misc. contents of bedroom CLOSET Metal chest of drawers Radio Small aluminum step ladder Ironing board Cooler Typewriter Gooseneck lamp Misc. cookware Misc. linens Misc. contents of closet BATH Linens Cane seated chair Pictures 7.00 30.00 1.00 2.00 1.00 35.00 15.00 2.00 5.00 8.00 10.00 5.00 2.00 5.00 1.00 1.00 1.00 1.00 10.00 5.00 10.00 5.00 7.00 5.00 CLAUDE ~C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1910 2009 LINCOLN STREET · CAMP Hill, PA 17011 717-737-0734 Livingston appraisal Page 6 of 7 BEDROOM #2 - UPSTAIRS Exercise bicycle End table/nightstand Green colored table lamp Artificial plants Framed pictures Desk & chair Elephant motif bookends Brass desk lamp Telephone Trash can Sewing chest Metal stand Small Panasonic TV Log holder 2 Bookcases Misc. books Misc. contents of bedroom CLOSET Luggage Portable sewing machine Golf clubs Lawn chairs Humidifier Lamp Framed needlepoint Misc. garden tools 'j; rAL 1.00 20.00 5.00 2.00 25.00 15.00 8.00 5.00 1.00 1.00 10.00 1.00 5.00 1.00 5.00 5.00 10.00 1.00 10.00 6.00 1.00 2.00 1.00 8.00 3.00 y; c:?; 53/'() () REV-1511 EX+ (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF HILDRETH D. LIVINGSTON FILE NUMBER 21 07 0167 ITEM NUMBER A. 1. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT FUNERAL EXPENSES: MYERS HARNER FUNERAL HOME 7,539.50 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) MID PENN BANK Social Security Numbe~s)IEIN Number of Personal Representative(s) StreetAddress 349 UNION STREET City MILLERSBURG State PA Year(s) Commission Paid: 2007 AttomeyFees RADCLIFF LAW OFFICE, P.C. 27,000.00 Zip 17061 25,686.28 Family Exemption: {If decedenfs address is not the same as claimanfs. attach explanation} Claimant Street Address City Relationship of Claimant to Decedent State Zip Probate Fees WITH ADDITIONAL $50 PROBATE 595.00 Accountanfs Fees Tax Return Preparer's Fees LEGAL ADVERTISING FILING FEES - INHERITANCE RETURN & INVENTORY DENNIS L STOVER - REAL ESTATE APPRAISAL CLAUDE C. WOLFE & ASSOC - PERSONAL PROPERTY APPRAISAL FEE ACCOUNT MAINTENANCE EXPENSE FEE REPLACEMENT KEY - SAFE DEPOSIT BOX 182.99 30.00 350.00 325.00 25.00 10.00 TOTAL (Also enter on line 9, Recapitulation) $ 61,743.77 REV-1512 EX + (12-03) *' SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HILDRETH D. LIVINGSTON FILE NUMBER 21 07 0167 Report debts inculTed by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1. GRISWOLD SPECIAL CARE VALUE AT DATE OF DEATH 2,226.75 2. M&T BANK CHECK #4339 OUTSTANDING PAYEE - DEB STOPPER, HOME HL TH CARE PROVIDER 3. HERITAGE MEDICAL GROUP 86.00 27.29 4. EAST PENNSBORO AMBULANCE 45.50 5. BEACON HILL COMMUNITY ASSOC 98.28 6. PP&L 240.50 7. PA-AMWATER 59.46 8. COMCAST CABLE 39.04 9. VERIZON 15.75 10. AT&T 7.26 11. KATHY BOWMAN - HOME HLTH CARE PROVIDER 473.36 12. CAROL EARL - HOME HL TH CARE PROVIDER 311.75 13. JOANNE TAYLOR - HOME HL TH CARE PROVIDER 774.00 14. MARY HOGAN - HOME HLTH CARE PROVIDER 108.88 15. NANCY RHOADS - HOME HL TH CARE PROVIDER 62.15 TOTAL (Also enter on line 10, Recapitulation) $ 6513.97 (If more soace is needed. insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent HILDRETH D. LIVINGSTON Decedent's Name Page 1 21 07 0167 File Number Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER DESCRIPTION AMOUNT 16. SYLVIA DEPPEN - HOME HL TH CARE PROVIDER 48.38 17. RADCLIFF LAW OFFICE, P.C. 1,775.00 18. DUTY'S lOCK SERVICE 114.62 SUBTOTAL SCHEDULE I 1,938.00 GRAND TOTAL SCHEDULE I $ 6,513.97 OEV-"" "". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HILDRETH D LIVINGSTON SCHEDULE J BENEFICIARIES RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS Dnclude outrght spousal distributions. and transfers under Sec. 9116 (a) (1.2)] 1. RICHARD LIVINGSTON Collateral 143,474.74 3131 NORTH MORGAN VALLEY DRIVE MORGAN, UT 84050 2. CAROL MEDEIROS Collateral 143,474.74 33 BARON COURT GETZVILLE, NY 14068 3. DEAN CASTERLINE Collateral 71,737.37 628 YOSEMITE AVE, APT 101 NAPERVILLE,IL 60563 4. DAVID CASTERLINE Collateral 71,737.37 34 TIMBER GROVE COURT EAST AMHERST, NY 14051 5. JAMES CASTERLINE Collateral 143,474.74 1852 STONEY POINT ROAD GRAND ISLAND, NY 14072 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART n - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ FILE NUMBER 21 07 0167 flC____ ____~ ~_ ___..J_.... l___-J.. _..1...J1....___1 _'-__.1._ _~d..._ ____ ---_\ FIRST CODICIL TO THE WILL OF HILDRETH D. LIVINGSTON COpy I, HILDRETH D. LIVINGSTON, of New Cumberland, Cumberland County, Pennsylvania, having made my Will dated September 13, 2004, hereby make, publish and declare this First Codicil to my said Will. 1. I amend ITEM V of my Will so that the same shall read as follows: ITEM V. I appoint Mid Penn Bank of Millersburg, Pennsylvania, as my Executor. My Executor shall not be required to post security in any jurisdiction. My Executor shall receive compensation for its services hereunder in accordance with its Schedule of Fees in effect from time to time during the period in which its services are performed. 2. In all other respects, I do hereby ratify and confirm my Will dated September 13, 2004. IN WITNESS WHEREOF, I, HILDRETH D. LIVINGSTON, have to this First Codicil to my Will, dated September 13,2004, typewritten on one (1) page of paper, set my hand and seal at the end thereof this ;J')#i day of nfJ/ ,2005. I/~Jruit 7J ri1' ~ /17~ HILDRETH D. LI~tON SIGNED, SEALED, PUBLISHED and DECLARED by the above-named Testator, HILDRETH D. LIVINGSTON, as and for a First Codicil to her Will of September 13,2004, in the presence of us, who at her request, in her presence and in the presence of each other, all being present at the same time, have hereunto set our hands as witnesses. J A ~;/ cJcltiJ A ) ";ylv cJ " rryJ COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, HILDRETH D. LNINGSTON, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as a First Codicil to my Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~~gD{~~~ (.:;Opy Sworn and sugscribed to before me by HILDRETH D. LNINGSTON, the Testator, this ;{ 1~ day of '-rr77~ ,2005. NOTARIAl SEAl DAVID H RADCLIFF Notary Public LEMOYNE BOROUGH, CUMBERlAND COUNTY My Commission Expires Jun 29, 2008 Notary Public (SEAL) COMMONWEALTH OF PENNSYLVANIA : SS COUNTY OF CUMBERLAND We, &bb;'e_ L '~d l, Rw}: , the witnesses whose names are signed to the attached or foregoing instrument, being uly qualified according to law, do depose and say that we were present and saw HILDRETH D. LNINGSTON, Testator, sign and execute the instrument as a First Codicil to her Will; that HILDRETH D. LNINGSTON signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Codicil as witnesses, and that to the best of our knowledge the Testator was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. ~x e)~ A)~/,1Jl1 ....'7 7" If /l/ Sworn to and subscribed before me this ~ day of / // ,4 Y , 2005. (SEAL) ( O~V?(#~~. ~ Notary Public /:7 / NOTARIAl SEAl DAVID H RADCLIFF Notary Public LEMOYNE BOROUGH, CUMBERlAND COUNTY My Commission Expires Jun 29,2008 2 -j. i) o ~ ~ ....... ~ ~ ~ \J1 1 l~ ~ ~ ~ :1 ~ "7" WILL OF HILDRETH D. LIVINGSTON I, HILDRETH D. LIVINGSTON, of the Borough of New Cumberland, Cumberland County, Pennsylvania, declare this to be my last Will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my grave marker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on property passing under this Will or otherwise, 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 give and bequeath all of my household goods, automobiles, jewelry, and all other articles of household and personal use, equipment and ornament, together with all insurance thereon and relating thereto, to those of the following persons, per stt~esand not per capita, who survive my death by thirty (30) days: my niece, CAROLE MEDEIROS, of Buffalo, New York; my grandnephews, DEAN CASTERLINE and DA VID CASTERLINE, of Buffalo, New York, or the survivor or them (Dean and David being entitled to one share to be divided between them or the survivor of them, or if neither be then living, to their issue, per stt~eJ); my nephew, JAMES CASTERLINE, of Grand Island, New York; and my stepson, RICHARD LIVINGSTON, of Morgan, Utah. In the event any of the above-named individuals predeceases me or is deceased on the thirty-first day following my death without leaving issue, the share of such deceased person or persons shall be divided equally among the remaining named persons or the issue of them, as the case may be, who survive my death by thirty (30) days. I direct that the following method be used to divide the foregoing property. After drawing lots to determine who shall select first, my heirs shall take turns selecting one item at a time until such time as that person wishes to make no further selections. The turn taken by my grandnephews shall alternate between them so that one full cycle of turns shall consist of three selections. For the purposes of this Item II of my Will, "one item" may include more than a single article of personal property so long as the articles so chosen constitute a matching set or group. To the extent that my heirs are unable to agree, the decision as to what C:\L WORK\ WILLS\G090304A. WPD j ,. t ! " /'/ -i // t: / J , ,) (;:/ I ;}- o Q ~ ~ -........ \--- ~ i..~ \ ~! t ~ ~ J i ~ ;> / . / . // constitutes "one item" for purposes of this Item II of my Will shall be made by my personal representative. Any other disputes concerning this or any other method of allocation shall be resolved by my personal representative, in my personal representative's sole discretion. Any items not selected shall be donated to the Salvation Army or a similar organization of my executor's choosing. If the distribution of property under this Item II of my Will does not result in an equal distribution of value, no equalizing or other adjustments shall be made pursuant to any other provisions of my Will. ITEM III. I give, devise, and bequeath all the rest, residue, and remainder of my possessions and estate of every nature and wherever situate in equal shares to those of the following persons,perstipesand notpercapita, who survive my death by thirty (30) days: my niece, CAROLE MEDEIROS; my grandnephews, DEAN CASTERLINE and DAVID CASTERLINE, or the survivor or them (Dean and David being entitled to one share to be divided between them, or if neither be then living, to their issue, per stitpe1); my nephew, JAMES CASTERLINE; and my stepson, RICHARD LIVINGSTON. In the event any of the above-named individuals predeceases me or is deceased on the thirty-first day following my death without leaving issue, the share of such deceased person or persons shall be divided equally among the remaining named persons or the issue of them, as the case may be. ITEM IV. All of the interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation, nor shall they be subject to any execution or attachment. ITEM V. I appoint Waypoint Bank of Harrisburg, Pennsylvania, as Executor. My Executor shall not be required to post security in any jurisdiction. My Executor shall receive compensation for its services hereunder in accordance with its Schedule of Fees in effect from time to time during the period in which its services are performed. ITEM VI. In addition to the other powers and authorities granted to my personal representatives by Pennsylvania law and by the other terms and provisions of this Will, I hereby give to my personal representatives the following powers and authorities effective without court approval and until actual distribution of all property: to compromise any claim or controversy; to make distribution in cash or in kind, or partly in cash and partly in kind, and in such manner as my personal representatives may determine and at valuations finally to be fixed by them; to invest only in United States Treasury bills or in certificates of deposit in federally-insured financial institutions, as my personal representatives deem proper; to retain any or all assets of my estate, real or personal, without regard to any principle of risk or diversification; to sell at public or private sale, to exchange, 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 C:IL WORKI WILLS\G090J04A. WPD - 2 - r and upon such terms or conditions as my personal representatives deem proper; and to allocate receipts and expenses to principal or income or partly to each as my personal representatives deem proper in their sole discretion. ITEM VII. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 1;0 day of Ji,l"i-- , 2004. I~ i. .~ ~ ~ -~ /' - i;;, HI~~iE~:;. f~GJ6N~' .,. , III (") ---)'~~ L~'t;.~- Betsy L. Stilo C:\L WORK\ WILLS\G090304A.WPD - 3 - .- ; l STATE OF PENNSYL VANIA ) ( 55.: COUNTY OF CUMBERLAND ) I, HILDRETH D. LIVINGSTON, being the testatrix whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the foregoing instrument as my last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ;1~/41-{-~if;f - ( ~) HILDRET D. ~GSTON Sworn or affirme,d to and acknowle.dged b10re me by the testatnx named above thIs /3 day of < ~~~/l. ,2004. ~"/U~ed J l'~//~ otary Public NOTARIAL SEAL FRANCES T. VAUGHN, NOTARY PUBLIC HAMPDEN TWP., COUNTY OF CUMBERLAND MY COMMISSION EXPIRES SEPTEMBER 15, 2007 STATE OF PENNSYL VANIA ) ( SS.: COUNTY OF CUMBERLAND ) WE, GEORGE A. VAUGHN, III, and BETSY 1. STILO, the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her last Will; that she signed it willingly; that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the Will as witnesses; and that to the best of our knowledge, the testatrix was at the time eighteen or more years or age, of sound mind, and under no constr . nt or undue influence. Sworn or affirmed ~o. and acknowledged before me this l.l2.!.. 1tay of ,2004. NOTARIAL SEAL FRANCES T. VAUGHN, NOTARY PUBLIC HAMPDEN TWP., COUNTY OF CUMBERLAND MY COMMISSION EXPIRES SEPTEMBER 15. 2007 C:IL WORK\ WILLSIG090304A.WPD ,~t'