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HomeMy WebLinkAbout11-02-07J 15056051047 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes ~ PO BOX 280601 INHERITANCE TAX RETURN T \ d ~ O ~ j ~ 1 Q Harrisburg, PA 17128-0601 RESIDENT D ECEDEN ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth `~ Decedent's Lasl Name, Suffix Drr~- 1rnCs Fi~~ t IJame MI / ~)~~) r} K ~ ~ ~~ ~ l ~- (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix, Spou~r ~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 ~f 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) C) 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Firm Name Uf Applicable) First line of address ~) i Second line of address City or Post Office l~~ i~ ~~1~ lU~ % ~ y L ~ T y ZIP C'~ 1' REGISTER OF WILLS USE ONLY -~ +, --, ~~ DATE FILE ~ Stale ,uc e ;~= 1~ J ~ ~ ~ iJ Correspondent's a-mail address: ~~~-~ I~~ ®~~~ ` ~-~'~ Under penalties of perjury, I declare that I have examined this r n, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE O~~RS9W'~ES'~IJSIB NG RETURN pUATE ~ ~ ' ADDRESS Side 1 15056051047 15056051047 v\ ADDRESS 47 SOUTH MAIN ST. PO BOX 210 MAHANOY CITY PA 17948 PLEASE USE ORIGINAL FORM ONLY J 15056052048 REV-1500 EX Decedent's Social SecuriQty Number Decedent's Name: MARGARET L . STEVER / ~O `3 ~ (O f ~ J 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) O Separate Billing Requested .... ... 6. ~ '~ ~ ~ • ~~ 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. // 1 (o C 0 ~ q ~ 0 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. ~ ~ ~ ~ 9 . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. ~~ T ~ J` 1'I. Total Deductions (total Lines 9 & 10) ................................ ... 11. ~ 7 3 ~ J` 1:?. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. - ~ ~ ~~ ~ ~'~ 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 14. an election to tax has not been made (Schedule J) ..... Net Value Subject to Tax (Line 12 minus Line 13) ..... ................. ................. .. 13. .. 14. ~ ~ ~ ~~ ~ . p TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 1:5. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable n Q ~ 16 ~ . ~ O at lineal rate X .0 _ . C! . 17. Amount of Line 14 taxable 12 n ~n ~ C' ( / 17 ,~} ~ • ~ (/ at sibling rate X . - . 18. Amount of Line 14 taxable ~~ •(1 C (•, 18 ~ • ~~ at collateral rate X .15 • 19. TAX DUE ............................... ..... .................. ..19. ;G .fJ 2'.0. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 15056052048 15056052048 J REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME MARGARET L. STEVER STREET ADDRESS 5269 EAST TRINDLE ROADS APARTMENT 2 CITY !STATE - 'ZIP HUNTINGTON PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) Q, c.~'~ 2. Credits/Payrnents A. Spousal Poverty Credit _ B. Prior Payments ----_ - C. Discount Total Credits (A + g + C) (2) Q. QQ 3. InterestlPenalty if applicable D. Interest E. Penalty ---- Total InterestlPenalty (D + E) (3) . QCi 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) ~. ~; C 5. If Line 1 + Liine 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Q • Q~ A. Enter the interest on the tax due. (5A) ~- ~i B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5g) ~ , QQ Make Check Payable to: REGISTER OF WILLS, AGENT r~ ~~'~- 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 :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ X^ 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the 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 or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX + (~;-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Margaret L. Stever 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 Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Mem ers First Fe era Cre tt Umon - C ec tng Account 358.11 2. Members First Federal Credit Union -Savings Account 2,494.55 3. 2004 Pontiac Grand Am 7,500.00 4. Pension Check 816.29 5. Social Security Check for November 2006 1,462.00 6. Return of Security Deposit by Landlord 485.00 7. 2006 Income Tax Refund 349.00 8. VA Burial 100.00 9. Refund from PA Turnpike for Easy Pass 44.20 10. Health Insurance Refund 9.01 11. Double Day Refund 1.80 12. Miscellaneous Refunds 219.82 13. Timeshare in Outdoor World 500.00 TOTAL (Also enter on line 5, Recapitulation) I $ 14,339.78 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN ESTATE OF FILE Margaret L. Stever Han asset was made joint within one year of the decedent's date of death, H must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. Amy Jo Headley JOINTLY-0WNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY•HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST i. A. Pre 1 yr Members First Federal Credit Union 5,000.00 50. 2,500.00 Certificate of Deposit ADDRESS TIONSHIP TO DECEDENT Mechanicsburg PA17055 TOTAL (Also enter on line 6, Recapitulation) I $ 2,500.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + ('12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF FILE NUMBER Margaret L. Stever Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Malpezzi Funeral Home 4,544.15 2. Rolling Green Cemetery -Side Walk Vase for Mausoleum 460.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Michael R. Stever Social Security Number(s)/EIN Number of Personal Representative(s) 177-50-0642 2. 3. 4. 5. 6. ~. 8. 9. 10. 11. 12. 13. street address 35 East Main Street c;ty Ringtown state PA Year(s) Commission Paid: Attorney Fees Thomas K. Noonan, Esquire Fatuity Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Street Address City State _ Relationship of Claimant to Decedent Probate Fees Register of Wills Cumberland County Accountant's Fees Galetz Accounting Service Tax Return Preparer's Fees Cumberland Law Journal -Publication of Estate Notice The Sentinel -Publication of Estate Notice Patriot News -Advertising for Sale of Vehicle Attorney James Bach -Fee Owed Travel Expense for Executor Travel Expense for Amy Joe Headley Travel Expense for Brian Stever 58.00 35.00 75.00 122.51 185.00 250.00 500.00 100.00 100.00 TOTAL (Also enter on line 9, Recapitulation) I $ 11,929.66 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Z;p 17967 3,000.00 2,500.00 Zip (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) SCHEDULE i COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~ ESTATE OF FILE NUMBER Margaret L. Stever Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Bank of America 8,863.38 2. Balance of Car Loan 7,861.50 3. Harvard Collection Services for MCI 17.24 4. National Rehab 183.85 5. Publishers Clearing House 14.83 6. The Danbury Mint 65.40 7. Lifeline 37.00 8. Pet Care Insurance Agency LTD 65.90 9. Verizon Wireless 116.67 10. Discover Card 86.77 11. Estate Information Services for Discover Financial Services 917.00 12. The CBE Group for Direct TV 33.05 13. CBCS for PP&L Electric 363.57 14. Bill Me Later 117.95 15. Philips & Cohen Associates for Citibank 839.58 TOTAL (Also enter on line 10, Recapitulation) I $ 25,435.95 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-09) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mar are t L.. Stever RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Michael R. Stever Lineal 35 East Main Street Ringtown, PA 17976 2. Brian D. Stever Lineal 208 South 16th Street Camp Hill, PA 17011 3. Amy Jo Headley Lineal 905 Williams Grove Road Mechanicsburg, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) INVENTORY REGISTER OF WILLS OF CUMBERLAND COMMONWEALTH OF PENNSYLVANIA 1 COUNTY OF CUMBERLAND f SS File COUNTY, PENNSYLVANIA Personal Representative(s) of the Estate of Margaret Stever deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- ~~~~ tory are true and correct. I understand that false state- ments herein are made subject to the penalties of 18 Pa.C.S. § 4904 relating to unsworn falsification to authorities. Attorney -- (Name) Thomas K. Noonan, Esquire (Supreme Court I.D. No.) 21617 (Address) PO Box 210, Mahanoy City, PA 17948 (Telephone) (570) 773-3870 DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC. SEC. NO. 12/24/2006 5269 E. Trindle Rd., Apt. #2, Huntington, PA 17050 163-36-9070 FIGURES MUST BE TOTALED 1. Members First Federal Credit Union Checking Account 2. Members First Federal Credit Union Savings Account 3.2004 Pontiac Grand Am 4. Pension check 5. Social Security check for November 2006 6. Retum of security deposit by landlord 7. 2006 income tax refund 8. VA burial 9.Refund from PA Turnpike for Easy Pass 10. Health insurance refund 11. Double Day refund 12. Miscellaneous refunds 13. Timeshare in Outdoor World (Attach additional sheets as needed) 358.11 2,494.55 7,500.00 816.29 1,462.00 485.00 349.00 100.00 44.20 9.01 1.80 219.82 500.00 TOTAL: I 14,339.78 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. ,~ 3301(b)) Form RW-09 rev. 10.13.06 THE LAW of: ~_ T~ l ,~ -~ ~ _~~~ .~ ~ a -cn~ OFF N O __ C ....t L ~ ' _ -_ } JAMES M. BACH ~~tto~ey-At-La w 352 S. Sporting Hi11~ Road Mechanicsburg, PA 17050 737-2033 LAST WILL AND TESTAMENT FOR ~~~ar~rL. srEV~R Last Will And Testament Of MARGARET L. STEVER I, MARGARET L. STEVER, of the TOWNSHIP OF HAMPDEN, COUNTY OF CUMBERLAND, COMMONWEALTH of PENNSYLVANIA, being in good bodily health and of sound and disposing mind and memory, and not acting under duress, menace, fraud, or undue influence of any person whomsoever, merely calling to mind the frailty of human life, and being desirous of disposing my worldly goods while I have the strength and capacity so to clo, I do make, publish and declare this my Alm WILL AND TESTAMEIV`f. I hereby revoke, cancel and annul all my former Wills and Testaments, including codices thereto, by me at any time made, and declare this alone to be myLAST WILL AND TESTAMENT. AS TO SUCH ESTATE TT HAS PLEASED GOD TO ENTRUST ME WITH IN THIS LIFETIIViE, I DISPOSE OF THE SAME AS FOLLOWS, VIZ: ITEM 1. I direct that my Executor hereinafter named, pay and discharge all of my just debts, funeral and testamentary expenses. ITEM 2• I order and direct that I be buried in a lot, which I own situate at the Rolling Green Cemetery, Came Hill, Pennsylvania. ITEM 3. All the rest, residue and remainder of my entire estate, wheresoever situate, and whatsoever it may consist of, I give, devise and bequeath, absohrtely, and in fee, to my dearly beloved children, MICHAEL R STEVER, BRIAN D. STEVER and AMY JO HEADLEY, share and share alrlse, per stirpes. M 4 I nominate and appoint my dearly beloved soq MICHAEL R STEVER, as Executor of this my Last Wr11. Should the Executor named herein fail to qualify or cease to act as Executor, then I appoint AMY JO HEADLEY, as Executrix. ITEM 5. I order and direct that myPersonal Representative(s) named herein use the legal services of JAMES M. BACH, as Attomeyfor myEstate. ,~~~Cc~ ~ s.~~4:r> GARET L. STEVER 1 I direct that mypersonal representatives, as well as their successors shall not be required to give bond for the faithful performance of their duties in airy jurisdiction, l~'EM 7• I direct that all estate, succession, legacy, inheritance or other transfer taxes, however designated that shall become payable by reason of my death in aspect of all property comprising my gross estate for tax purposes, whether or not such properly passes under this LAST WILL, shall be paid by my Executor out of my residuary estate. II'EM g. I grant to my personal representatives herein named, in addition to, but not in limitation of those powers vested by law, to be exercised without prior application to or approval of any court, the power and authority to retain indefinitely nay property, to invest and reirrvest arty assets or the proceeds derived from the sale of assets, akhough said investments may not be of the character prescribed by law, to sell, corrvey, assign, transfer and encumber anyproperry, to pay, settle or compromise all claims, to make distribution or divisions in cash or in kind, and in general to exercise all powers in the management of arty property hereunder which any individual could exercise in the management of similar properly owned in her own right, and to execute and deliver any and all instruments and to do all acts, which maybe deemed necessary and proper. 1VIAI~GARET L. STEVER ------------------------------------------------ -END...------------------------------...--------........ THOMAS B. NOONAN (1912-83) THOMAS K. NOONAN October 26, 2007 THOMAS K. NOONAN ATTORNEY AT LAW P. O. BOX 210 47 SOUTH MAIN STREET MAHANOY CITY, PA 17948 TEL. 1570) 773-3870 FAX (5701773-3875 E-MAIL tknesq®ptd.net Glenda Farner Strausbaugh Register of Wills Cumberland County Courthouse :_ ~'o ,~ ~.; 1 Courthouse Square ! ~ -' Carlisle, PA 17013-3387 ~- ~ ~~~ ~~ , Re: Estate of Margaret L. Stever J r~ `~' ' ' , l.. .- .._ ~' Late of Hampden Township, Cumberland County _ , _;~ ~~' -_ Date of Death: 12/24/2006 ~ Date of Probate: 01/05/2007 No. 2007-00019 PA No. 21-07-0019 Dear Ms. Strausbaugh: Enclosed for filing in the above estate are the following documents: 1. Original and one copy of the inheritance tax return. Please contact me if you need any further information or documentation. Sincerely, ~~,.. x z...,.. Thomas K. Noonan TKN:mmn Enclosures ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) OOUNTY OF CUMBERLAND I, MARGARET L. STEVER the TESTATRIX. whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby aclmowledge that I signed and executed the instrument as my LAST WII.I.; that I signed a willingly; and that I signed it as my fm and voluntary act for the purpose therein expressed. Sworn to or affirmed and aclmowledged before me, by: the TESTATRIXthis }~ dayof ~ 1~4• ~Q'h~dte.~ Dj• ., MARGARET L. STEVER NOTARIAL SEAL ~j JAMES M. EACH, Notary Pub4c Hampden Twp., Cumberland County J S M. BACH, ESQUIRE My Commialon Explrw Ma 13, 2007 ARY PUBLIC chanicsburg, PA 17050 My Commission Expires: OS/ ]3/07 The preceding ;~~**+~*Mnt consisting of this and two (2) other typewritten pages, identified bythe signature of the TESTATRIX, was on the date thereof signed, published and declared by MARGARET L. STEVER the TESTATRIX therein named as and for her I.A• TT WILL AND TESTAMENT. TERESAH LAUG Residing at 352 S. Spy Hill Road Mechanicsbure. PA 17050 Y B. D _d~~~ Residing at 352 S. Sp~g Hill Road r~ PA 17050 OOMMONWEALTH OF PENNSYLVANIA) COUNTY OF CUMBERLAND We, TRRF SA H. L-AUGHEAD and JSJDY B. DEENY, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and saythat we were present and saw the TESTATRIX sign and execute the instrumcnt as her LAST WILL; that the TESTATRIX signed it willingly and that he executed et as her free and vohrntary act for the purpose therein expressed; that each wetness in the heating and sight of the TESTATRIX signed the WII.L as witnesses; and that, to the best of our ]mowledge, the TESTATRIX was, at the time, l8 or more years of age, of sound mind and under no constraint or undue influence. Svrorn to or affirmed and aclmowledged before me, by, TFRESA H. LAUGHEAD and U~Y B. DEENY, witnesses, this day of Jan , ~Q44. TERESA H LAUGHE NOTARIAL SEAL JAMES M. EACH, Notary public Hampden Twp., Cumberland County My Commission Explraa May 13, 2007 J[JDY . J M. BACH, ESQUIRE ARY PUBLIC echanicsburg, PA 17050 My Commission Expires: 05/13/07