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HomeMy WebLinkAbout01-0628 COUNTY OF CUMBERLAND Estate of CAROL SMITH WIGBElS PETITION FOR GRANT OF LETTERS ~I-Ol-II~V No. also known as , Deceased Social Security No. 154077399 Petitioner(s). who is/are 18 years of age or older, apply)ies) for: (COMPLETE "A" OR "B" BELOW:) Gl A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut OR Decedent, dated 1/26/00 and codicil(s) dated nla named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: o B. Grant of Letters of Administration (c.I.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in CAMP Hill, CUMBERLAND County, Pennsylvania, with his/her last family or principal residence at 125 BRYCE ROAD, CAMP Hill, PA 17011 (list street, number and municipality) Decedent, then 80 years of age, died JUNE 20 ,2001, at INOVA FAIRFAX HOSPITAL (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA All personal property ......................................... $ (if not domiciled in PA Personal property in Pennsylvania .................... $ (if not domiciled in PA Personal property in County.............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ 935,722.00 935,722.00 Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Typed or printed name and residence fJ./'a,t- RW-1 /~-d2~/.' ~ Oath of Personal Representative Commonwealth of Pennsylvania County of CUMBERLAND The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer th~rding t~ law. ~ Sworn to and affirmed and subscribed i2r~ before me this 28th day of 2001 . '.U/,~ Rllgister .0 Wills ~ <. DECREE OF REGISTER Estate of CAROL SMITH WIGBELS also known as Deceased No. 21-2001-628 Social Security No: 154077399 Date of Death: 6/20/01 AND NOW, July 5th 2001 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary (J of Administration ((c.I.a., db.n.c.t.; pendente lite; durante absentia; durante minoriate) are hereby granted to ANDREA WIGBELS STEWART in the above estate and that the instrument(s), if any, dated January 26th. 2000 described in the Petition be admitted to probate and filed of record as the Last Will of Decedent. FEES Letters ... ...... ...... ...... ....... ........ Short Certificates( s) .. ).9........ Renunciation ............l........... Extra Pages (13 ) ............... I.T.R....................................... JCP Fee ................................. Inventory ................................ Other ...................................... $ 515.00 ~c.~~~~ egister of Wills , . . $ $ $ $ $ $ $ $ 30.00 5.00 39.00 4A- 5.00 Attorney: SUSAN H. CONFAIR I.D. No: 70241 Address: 2331 MARKET STREET CAMP HILL PA 17011 Telephone: 717763-1383 TOTAL .............................$ 594.00 MAILED LErI'ERS 'IO ATI'ORNEY DATE FILED: Julv 5th.2001 JAM\WI LLS\\vigbelscrr. wil July 19,1999 21-2001-628 LAST WILL AND TESTAMENT OF CAROL SMITH WIGBELS I, CAROL SMITH WIGBELS, of Camp Hill, Cumberland County, Commonwealth of Pennsylvania, which I declare to be my domicile, do hereby make, publish, and declare this to be my LAST WILL AND TESTAMENT, hereby revoking all Wills and Codicils at any time heretofore made by me. FIRST: IDENTIFICATION OF FAMILY. I declare that I am married to LAWRENCE G. WIGBELS and that there are four (4) children of this marriage whose names are: ANDREA WIGBELS STEW ART, JEFFREY LA WRENCE WIGBELS, LYNETTE DARYL WIGBELS and LAWRENCE GERRARD WIGBELS, III. As used in this Will, the terms "my spouse" or "my Husband" shall mean only LAWRENCE G. WIGBELS. As used in this Will, the term "my child" or "my children" refers to all of my children. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determined by the definition of "child" set forth in this paragraph. SECOND: PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of(l) a funeral or memorial service; (2) the interment of my remains, including costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite. I further direct my executor to pay all of my lawful debts that my executor in his or her sole discretion may allow as claims against my estate. It is my express wish that I receive a military burial with full honors in Arlington National Cemetery. If there would be no lot available at Arlington, any national cemetery within reasonable distance from Arlington will suffice. It is my further wish that my beloved Husband be buried by my side. THIRD: DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all of the tangible personal property of every kind and description, including, but not limited to, personal effects, automobiles and their accessories, furniture, furnishings, household goods, clothing, and jewelry, together with all policies of insurance thereon, but excluding any cash, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of a trade or business, owned by me at the time of my death, and not otherwise disposed of herein, to my Husband, or ifhe shall fail to survive me, and any of my children survive me, I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines, after consulting with my children, to be of no present or future value or use to my children. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give to my children, in substantially equal shares. estate. The decision of my executor shall be conclusive and binding on all persons interested in my ~ ~ '"41+--> CAROL SMITH WIGBELS . JAM\WI LLS\;"/igbelscrl: wil July 19,1999 . I direct that any expenses incurred in obtaining possession, appraising, safeguarding, delivering, or selling such property be paid from my estate as an administration expense. FOURTH: DISPOSITION OF RESIDUARY ESTATE. A. Disposition to Spouse. All of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), I give outright and absolutely to my spouse, ifhe survives me. B. Possible Disclaimer Trusts. Ifmy spouse survives me but validly disclaims a portion or all of the residuary estate to which he is entitled under this Article, I give such disclaimed portion of my estate, in trust to the trustee named in Article "SIXTEENTH" below, to take possession, control, and management of the disclaimed property, to invest and reinvest it, to collect and receive any income and, after deducting all proper expenses of the trust, to dispose of the net income and the principal as follows: 1. Credit Trust. For this Credit Trust, I give to my trustee the largest amount that can pass free offederal estate tax by reason ofthe applicable credit amount, the state death tax credit and any other estate tax credits allowed by the Internal Revenue Code; provided, however, that (1) the state death tax credit shall be taken into account only to the extent that it does not result in an increase in state death taxes which would otherwise be payable; (2) the sum disposed of by this Article shall be reduced by the value of property which passes outside the terms of this Will or which passes under other Articles of this Will and which does not qualify for the estate tax charitable or marital deductions; and (3) the sum disposed of by this Article shall be reduced by charges against the principal of my estate which do not qualify as federal estate tax deductions. In making the computations necessary to determine the amount of this pecuniary bequest, valuations and credit amounts as finally determined for federal estate tax purposes shall control. I direct my trustee to hold, administer and distribute the trust as follows: a. During the lifetime of my spouse, my trustee shall pay to or for the benefit of my spouse, in quarterly or more frequent installments, all of the net income of the trust. b. During the lifetime of my spouse, my trustee, in its sole and absolute discretion, may also pay to or for the benefit of my spouse such portions ofthe principal of the trust as my trustee deems advisable to liberally provide for my spouse's health, support and maintenance after taking into account his other resources. c. My Husband is authorized, at any time and from time to time, upon written notice delivered to my trustee, to withdraw from trust principal an amount or amounts not to exceed, in the aggregate, Five Thousand Dollars ($5,000.00) per year or five percent (5%) of the principal market value of the trust per year, whichever is greater, as determined on the last day of the calendar year during which such withdrawal is made. The right of withdrawal shall be non-cumulative. d. Upon the death of my Husband, the then remaining trust income and principal shall be distributed in equal shares to my then living children. PROVIDED THAT if any ~~~ 2 CAROL SMITH WIG ELS JAM\WILLS\wigbelscrt:wil July 19, 1999 . of my children shall predecease my Husband leaving issue, then I leave the share of that deceased child to his or her issue (my "grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease my Husband leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. 2. Marital Trust. For this Marital Trust, I give all the rest, residue and remainder of the disclaimed property, of every kind and nature and wheresoever situated, whether real or personal, to my trustee to be held, administered and distributed as follows: a. My trustee shall pay to or for the benefit of my Husband all of the net income from the trust in quarterly or more frequent installments so long as he shall live. b. My trustee, in its sole and absolute discretion, may also pay to or apply for the benefit of my Husband such portions of the principal of the trust as my trustee deems appropriate to liberally provide for my Wife's health, support and maintenance after taking into account his other resources. c. My Husband shall have the right, from time to time, to direct the trustee in writing to pay to him or to apply for his benefit such amounts from or portions of the principal of the marital trust, up to the whole ofthe principal, as he may designate. The trustee shall comply with any such written directions and shall have no responsibility whatsoever to inquire into or determine for what purpose any withdrawals are made. d. Upon the death of my Husband, the then remaining trust income and principal shall be distributed in equal shares to my then living children. PROVIDED THAT if any of my children shall predecease my Husband leaving issue, then I leave the share of that deceased child to his or her issue (my "grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease my Husband leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. FIFTH: DISPOSITION WHEN SPOUSE NOT LIVING. Ifmy Husband does not survive me, I leave all ofthe rest, residue, and remainder ofthe property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at the time of my death (my "residuary estate") in equal shares to my children. PROVIDED THAT if any of my children shall predecease me leaving issue who survive me, then I leave the share of that deceased child to his or her issue (my "grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease me leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. SIXTH: SEPARATE TRUSTS FOR GRANDCHILD. Ifmy trustee shall receive any amount on behalf of a grandchild of mine that is then under the age of twenty-five (25) pursuant to the provisions of Articles "FOURTH" or "FIFTH" of this Will my trustee shall hold the amount received in trust, and shall administer and distribute that grandchild's trust in the following manner: C---- A.......-+-- ~~...-'-<-~ 3 CAROL SMITH WIGBE S JAM\WILLS\wigbelscrl:wil July 19,1999 . A. Until a grandchild of mine reaches the age of twenty-five (25) my trustee shall pay to or apply for the benefit of each grandchild all of the net income of their respective trusts in quarterly or more frequent installments. B. I authorize my trustee to payor apply principal of the trusts, at any time, to or for the benefit of such grandchild, even to the point of exhausting trust principal, in such amounts as my trustee, in its absolute discretion, deems necessary or advisable to provide for the support, maintenance, education and health of such grandchild. For example, but not by way oflimitation, my trustee may pay or apply trust principal, in my trustee's absolute discretion, for expenses customarily related to obtaining an education at any academic level, for wedding expenses for that grandchild, to assist that grandchild in purchasing a primary residence, to assist that grandchild in purchasing a business, or to assist that grandchild in entering a trade or profession. In determining the amount of principal to be disbursed, my trustee shall take into consideration any other resources available to such grandchild. C. Upon such grandchild reaching age twenty- five (25), the trust for such grandchild shall terminate and my trustee shall distribute to such grandchild all of the trust assets remaining on hand. D. Ifa grandchild of mine dies before reaching age of twenty-five (25), survived by issue, my trustee shall distribute the trust principal to such deceased grandchild's then living issue, per stirpes. E. If a grandchild of mine dies before reaching age twenty-five (25), and is not survived by issue, my trustee shall distribute the trust of that grandchild to the other then living issue of my deceased child. SEVENTH: TRUSTEE'S JUDGMENT FINAL. The judgment of the trustee as to the amount of payments or applications of principal or income pursuant to this Paragraph shall be final and conclusive on all persons interested, or who may become interested, in the trust estate. On making any payments or applications of principal, the trustee shall be fully released and discharged from all further liability or accountability. EIGHTH: SPENDTHRIFT PROVISION. No beneficiary of any trust created hereunder shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate, or otherwise dispose of any right, title, or interest that the beneficiary may acquire in the income or principal of the trust estate until the income or principal has actually been paid over to the beneficiary by the trustee. Nor shall the income or principal of the trust estate, or any part of it, or any interest of any beneficiary under this Will be liable for, or to any extent subject to, any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive or withdraw assets of any such trust estate, either principal or income, for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors ofthe beneficiary. Any right of receipt or withdrawal shall be suspended and may not be exercised by any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry of a final order of discharge of the beneficiary as debtor. 4 ~~7J~~~ CAROL SMITH WIGBELS JAM\WltLS\wigbelscrl:wil July 19,1999 . NINTH: RULE AGAINST PERPETUITIES. Notwithstanding anything in this Will to the contrary, I direct that no trust created hereunder shall continue for a period longer than permissible under my domiciliary state's Rule Against Perpetuities, and upon the expiration of such period, each such trust shall terminate and the assets thereof shall be distributed outright to those persons then in being who would be entitled to receive the trust principal from that trust at the time of the termination specified. TENTH: JOINING OF TRUSTS. If at the termination of any trust created under this Will any part of the trust principal is to be distributed to a person who shall then be the beneficiary of any other trust created under this Will, I direct that such person's part ofthe trust principal be added to his or her trust, to be administered and distributed as an integral part thereof. ELEVENTH: POWERS OF ADMINISTRATION. I confer upon my executors and upon any trustee serving under this Will all powers granted to fiduciaries under the laws of the Commonwealth of Pennsylvania, whether my estate is administered in the Commonwealth of Pennsylvania or elsewhere. In addition to the powers granted by law, I authorize my executors or other legal representatives of my estate and any trustee serving under this Will: A. To accept additions to my estate or to any trust under my Will from any source. B. To acquire the remaining undivided interest in property of my estate or trust in which my executor or trustee, in fiduciary capacity, holds an undivided interest. C. To invest and reinvest the assets of my estate or any trusts created under this Will in securities or in real or personal property, whether within or outside of Pennsylvania or the United States, without the need for diversification as to kind or amount and without being limited to investments authorized by law for fiduciaries. More specifically, but not by way of limitation, I authorize and empower such executors or trustee to: 1. Invest in discretionary common trust funds, mutual funds, investment trusts, unsecured obligations, stocks, bonds, and real estate. 2. Retain as long as such executors or trustee deem proper any real or personal property or any stocks, bonds, notes or other securities (including securities issued by my corporate fiduciary) which I own at my death or which are subsequently acquired. D. To effect and keep in force fire, rent, title, liability, casualty or other insurance to protect the property of the estate or trust and to protect the fiduciary. E. With respectto any property, real or personal, or any estate therein owned by my estate or trust, except where such property or any estate therein is specifically disposed of: 1. To take possession of, collect the rents from and manage the same. 5 ~ _4-. . -__ '-tJ~ CAROL SMITH WIGBELS JAM\WltLS\wigbelscrl:wil July 19, 1999 . 2. To sell the same at public or private sale, and upon such terms and conditions, including credit, as to my fiduciary shall seem advisable. 3. To lease, mortgage, partition, or subdivide the same, even where the terms of such lease or mortgage shall extend beyond the administration of my estate or the term of any trust. 4. To abandon property which does not have sufficient economic value, in my executors' or my trustee's judgment, to make it worth protecting. 5. To repair or improve the same. months. 6. To grant options for the sale of same for a period not exceeding six (6) F. With respect to any mortgage held by the estate or trust, to continue the same upon and after maturity, with or without renewal extension, upon such terms as the fiduciary deems advisable, or to foreclose, as an incident to collection of any bond or note, any mortgage securing such bond or note, and to purchase the mortgaged property or acquire the property by deed from the mortgagor in lieu of foreclosure. G. To employ any bank or trust company incorporated in the state of my domicile, any national bank located in the state of my domicile or any private banker duly authorized to engage in business in the state of my domicile as custodian of any stock or other securities held as fiduciary, and the cost thereof, except in the case of a corporate fiduciary, shall be a charge upon the estate or trust. H. To cause any stock or other securities to be registered and held in the name of a nommee. 1. In the case of the survivor of two or more fiduciaries, to continue to administer the property of the estate or trust without the appointment of a successor fiduciary. J. As substitute or successor fiduciary, to succeed to all of the powers, duties and discretion of the original fiduciary, with respect to the estate or trust, as were given to the original fiduciary. K. To contest, compromise or otherwise settle any claim in favor ofthe estate, trust or fiduciary or in favor of third persons and against the estate, trust or fiduciary, or to submit the same to arbitration, without judicial approval. L. or by any trustee: With respect to any shares of stock or other securities owned by my executors 1. To vote or refrain from voting, in person or by proxy, discretionary or otherwise, such shares of stock or other securities. 6 ~ ~ r-w~t.-~ CAROL SMITH WIGBELS . . JAM\WltLS\wigbelscrl.wil July 19,1999 . 2. To pay calls, assessments and any other sums chargeable or accruing against or on account of shares of stock, bonds, debentures or other corporate securities, whenever such payments may be legally enforceable against the fiduciary or any property of the estate or trust or the fiduciary deems payment expedient and for the best interests of the estate or trust. 3. To sell or exercise stock subscription or conversion rights, participate in foreclosures, reorganizations, consolidations, mergers, or liquidations and to consent to corporate sales, leases and encumbrances. M. To execute and deliver agreements, assignments, bills of sale, contracts, deeds, notes, receipts and any other instruments necessary or appropriate for the administration of the estate or trust. N. In the case of a trustee, to hold the property of two or more trusts or parts of such trusts created by the same instrument as an undivided whole without separation as between such trusts or parts, provided that such separate trusts or parts shall have undivided interests and provided further that no such holding shall defer the vesting of any estate in possession or otherwise. O. To make distribution in cash, in kind valued at fair market value ofthe property at the date of distribution, or partly in each, without being required to make pro rata distributions of such property. P. To pay all reasonable and proper expenses of administration from the property of the estate or trust, including any reasonable counsel fees which the fiduciary may incur. Q. To employ and remunerate agents to perform necessary services for the estate or for any trust created thereunder such as, but not limited to, accountants, attorneys, investment advisors, actuaries, appraisers and custodians. R. To borrow in the name of my estate or trusts from themselves or others and secure such loans by mortgage, note, or pledge, at prevailing rates of interest. S. With regard to any business enterprise which I may own or possess an interest in at the time of my death, whether incorporated, unincorporated, or operated as a sole proprietorship or partnership: 1. To retain all or any portion of the business and continue to operate the same for so long as my executors or trustee shall deem advisable; 2. To sell all or any portion of the business, at such time and on such terms and conditions (including credit), as my executors and trustee shall deem advisable. My executors and trustee may sell the business to any person, including a person interested in my estate or a fiduciary serving hereunder. 3. To control, direct or manage the business; vote any corporate shares; select, hire and compensate, or discharge employees, directors and officers ofthe b~usiness; serve on the 7 ~~:;~;;H;:~ JAM\WII:.LS\wigbelscrl ."wil July 19, 1999 . board of directors of the business; retain and compensate experts to advise my executors or trustee concerning the management or disposition of the business; 4. money in the business; To recapitalize or reorganize the business; invest additional sums of 5. To participate in orconsentto any merger, consolidation, reorganization, dissolution or liquidation of the business; 6. To account for the business as an entity separate from my estate or trust. In this regard, my executors or trustee shall be authorized to retain earnings in the business in conformity with sound business practice. 7. I exonerate my executors and my trustee from liability for any loss resulting from the retention and/or operation of any business enterprise unless such loss shall result from the executor's or trustee's gross negligence or willful misconduct. T. To claim administrative expenses of my estate either as income tax deductions or as estate tax deductions, in my executor's sole discretion, without regard to whether such expenses are payable from income or principal, and without the necessity of making adjustments or reimbursements between principal and income or among the property interests of the various beneficiaries of my estate. I exonerate my executors from any liability arising from the claim of a beneficiary of my estate whose entitlement under the terms of my Will has been diminished by my executors' elections. U. To execute, file and deliver proofs of claim or receipts required to collect all policies oflife insurance on my life which name my estate or any trust created hereunder as beneficiary; elect any optional modes of settlement available under such policies; receive, administer and distribute the proceeds of such policies in accordance with the dispositive provisions of this Will. The receipt of my executor or my trustee shall constitute full acquittance to any insurance company for policy proceeds paid. v . To terminate and distribute outright to the income beneficiaries thereofthe assets of any trust which, in the opinion of my trustee, has become so small that it is uneconomic and not in the best interests of the trust beneficiary or beneficiaries to continue. W. To allocate, in their sole and absolute discretion, any amount ofthe exemption from generation skipping taxes allowed under Internal Revenue Code, Section 2631(a), to property of which I am the transferor, including property transferred during my lifetime to which no allocation has previously been made, without the necessity of making adjustment or reimbursement to any person or trust as a result of such allocation. X. To combine trusts having substantially identical terms and with the same beneficiary or beneficiaries, whether created under the terms of my Will or my spouse's, to be administered and distributed as a single trust. 8 . G~--'~ . -IL '4J~ CAROL SMITH WIGBELS JAM\WI L:LS\Y;~gbelscrl.wil July 19, 1999 . and filing of: Y. To join with my surviving spouse or the executor of my Will in the execution 1. A joint income tax return for any period prior to my death for which I have not filed a return and to agree as to the apportionment of any joint tax liability. 2. A gift tax return on gifts made by my surviving spouse and to consent to treat such gifts as being made one-half (Y2) by me, for any period prior to my death. Z. In the event that any of my tangible personal property is donated to a charitable organization( s) then my fiduciary is instructed to use the value of said donation( s) as an inheritance tax deduction for any inheritance tax return which may be required to be filed as a consequence of my death. TWELFTH: DISTRIBUTION TO MINORS AND PERSONS UNDER DISABILITY. Except as otherwise provided for herein, if any of my Estate or trust principal or income shall vest in absolute ownership in a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated, my executor or trustee shall have the authority, in my executor's or trustee's discretion, and without court authorization, to make distributions or payments in anyone or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; (6) to apply part or all of the beneficiaries property for the beneficiaries health, education, maintenance, support or welfare; or (7) to any other person who shall have the care and custody ofthe person of the beneficiary. My executor or trustee shall be entitled to be paid at the same rate as testamentary trustees under the state law of my domicile for the holding and managing of property pursuant to this Article of my Will. My executor shall account in the same manner as trustees and shall not be required to render or file annual accounts with respect to the properties so held and administered for such beneficiaries. Nothing contained in this Article shall operate to suspend the absolute vesting of the share of any such beneficiary of my estate or any trust. Undistributed income may be accumulated and may from time to time be added to principal. THIRTEENTH: PAYMENT OF DEATH TAXES. My estate, inheritance, succession, transfer or other death taxes shall be paid as follows: A. Ifmy Husband shall survive me, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes, be paid, without apportionment, out of my residuary estate established under Paragraph A of Article FOURTH of this Will. B. However, if my Husband shall survive me, and validly disclaims a portion or all of my estate, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes, be paid, without apportionment, first from that part of my estate which passes under the Credit Trust in Article FOURTH ofthis Will. 9 t? ~ . . ~__.J. -~ ~~~ CAROL SMITH WIGBELS JAM\WII.LS\Wigbelscrl.wil July 19, 1999 . EIGHTEENTH: INTERPRETATION. A. Terms. Throughout this Will I direct that the term "give" shall be deemed to include the term "bequeath" or "devise" when appropriate. B. Bond Not Required. I direct that no executor, trustee or other legal representative of my estate shall be required to furnish any bond or other security in any jurisdiction. C. Will Not Contractual. My spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The Will of each of us is revocable at any time, whether before or after the death ofthe other spouse, at the sole discretion of the spouse making the Will. D. Successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, trustee, or administrator with will annexed, as the case may be. E. Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. F. Headines. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. G. Governinl! Law. This Will shall be construed in conformity with the law ofthe Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of fourteen (14) typewritten pages, the first thirteen (13) of which bear my signature in the margin for the purpose of identification, this ~ 4 C4day of y..... _G'~ ,2000. t. .. .. ~ 7Ar:;I..-& CAROL SMITH WIGBELS, Testatrix 12 JAM\WI L..LS\Wigbe;scrl:Wil July 19, 1999 . A. A co-trustee may at any time or from time to time by instrument in writing executed by the co-trustee and delivered to the other co-trustee, delegate to the other co-trustee all of the powers conferred on or otherwise vested in the co-trustees jointly; provided, however, that no discretionary power may be delegated to a co-trustee who is otherwise prohibited from exercising such power under other provisions ofthis instrument. The written instrument evidencing an exercise ofthis right of delegation shall contain a statement as to the period of time during which the delegation shall be effective. On the expiration of the delegation period, the co-trustee shall be restored to their original position in the administration of the trust estate. A co-trustee executing a delegation of powers as described shall incur no liability or responsibility whatsoever for any loss or other consequence to the trust estate that may result from any action or inaction of the co-trustee during the period that the delegation of authority is in effect. B. Any co-trustee may resign from the position of trustee by executing a written resignation and delivering it to the other co-trustee, and the successor co-trustee. The date of delivery ofthe resignation shall be the effective date ofthe resignation. No court action or other proceeding shall be necessary for the resignation of a co-trustee. C. A person shall be disqualified from acting as a trustee (1) if found by a court of competent jurisdiction to be incapacitated; or (2) if, on receipt of a written request from an adult beneficiary or a co-trustee or successor co-trustee of the trust for a written certification from a qualified physician that upon examination the physician finds the person mentally or physically capable of properly handling his or her business affairs, the person does not obtain a written certification within thirty (30) days after receipt of the request. D. Every title, estate, right, authority and discretion vested in or conferred on any initial co-trustee under this Will shall likewise become and be vested in and may be exercised by any successor trustee. E. No co-trustee who is a beneficiary hereunder shall ever participate in (1) the exercise of, or decision not to exercise, any discretion to pay income or principal to or to apply income or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income), (2) the determination whether a beneficiary is disabled, (3) the decision to terminate any trust hereunder, (4) the exercise of discretion to allocate receipts or expenses between principal and income, (5) decisions to exercise tax options or (6) the selection of the property to be allocated to the marital deduction trust. SEVENTEENTH: LIABILITY OF TRUSTEE AND EXECUTOR. My executor and trustee shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor or trustee. My executor or trustee may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 11 ~ ~ '7A/~(.J CAROL SMITH WIGBELS JAM\ Wll..LS\Wigbeiscrl,wil July 19, 1999 . C, To the extent that the part of my estate passing under the Credit Trust in Article FOURTH shall not be sufficient to pay such taxes, I direct that the balance of such taxes shall be paid from the Marital Trust in Article FOURTH without apportionment D, If my Husband shall not survive me, I direct that all such taxes shall be paid from my residuary estate without apportionment. E. However, the aforesaid notwithstanding, if, at the time of my death, I am the beneficiary of a qualified terminable interest property (QTlP) trust, and the principal of that trust is includible in my gross estate for tax purposes, it is my direction, pursuant to the provisions ofIntemal Revenue Code, Section 2207 A, that my executor or the trustee of such trust withhold from the shares of the remaindermen of such trust an amount by which the estate tax in my estate exceeds the amount of the estate tax which would have been payable had the trust property not been included in my estate for tax purposes. FOURTEENTH: PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purpose ofthis Will, in determining whether a person has survived me or another person, (1) my spouse shall be deemed to have predeceased me (subject to the following paragraph)unless it unmistakably appears by proof that he survived me; and (2) in all other cases, a person shall not be deemed to have survived me or another person ifhe or she dies within thirty (30) days of my death or ofthe death of the other person. If my spouse does not actually survive me but is deemed to survive me under the preceding paragraph, and if the property passing to my spouse under Article FOURTH shall result in any federal estate tax liability in my spouse's estate, then Article FOURTH shall be interpreted as ifmy spouse had disclaimed the smaller of the following amounts: (1) the largest amount, ifany, of my residuary estate that would result in no federal estate liability tax in either of our estates; or (2) the largest amount, if any, needed to equalize the federal estate tax liability in each of our estates. FIFTEENTH: APPOINTMENT OF EXECUTOR. I nominate and appoint, ANDREA WIGBELS STEWART and JEFFREY LAWRENCE WIGBELS, co-executors of this, my Will. If ANDREA WIGBELS STEWART shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint LYNETTE DARYL WIGBELS, as successor executor in her place. If JEFFREY LAWRENCE WIGBELS shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint LAWRENCE GERRARD WIGBELS, III, as successor executor in his place. SIXTEENTH: APPOINTMENT OF TRUSTEES. I nominate and appoint, LAWRENCE G. WIGBELS, LYNETTE DARYL WIGBELS and LAWRENCE GERRARD WIGBELS, III, as the initial co-trustees of any trusts created under this Will. IfL YNETTE DARYL WIGBELS shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint ANDREA WIGBELS STEWART, as successor co-trustee in her place. If LAWRENCE GERRARD WIGBELS, III shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint JEFFREY LAWRENCE WIGBELS, as successor co-trustee in his place. In regard to the above nomination of co-trustees, the following shall apply: 10 ~.4-,.-'~ 7J~. CAROL SMITH WIGBELS l_ JAM\WI LoLS\wigbe"iscrl :Wil July 19,1999 . Signed, sealed, published and declared by the above-named Testatrix, CAROL SMITH WIGBELS, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. (~) tt~~ AddresscY?,2,I 1J....w~ C.~,l( ~ I Address 1/ ~ [)Ve.rJl'~Io<~ (l'ft' Ie. &.s+ --fipJ LoAJ. fA l7_'30tJ COMMONWEALTH OF PENNSYL VANIA ) : SS: ) COUNTY OF CUMBERLAND I, CAROL SMITH WIGBELS, 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 INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLEDGijD BEFORE ME BY CAROL SMITH WIGBELS, THE TESTATRIX, THIS Jb.u. DAY OF .,J()..V\LLar-'j ,2000. ~~.'-hW'~ CAROL SMITH WIGBELS, estatrix ~AJ~~ Notary Public Notarial Seal Deborah L. Brenneman, Notary Public Camp Hili Boro, Cumberland County My CommiSSion Expires June 18, 2002 Member, Pennsylvania ASsociation of Notaries JAM\WI Lot..S\wlgbeiscrt. wjl July 19,1999 . COMMONWEALTH OF PENNSYL VANIA ) : SS: COUNTY OF CUMBERLAND ) WE, ~ I i.e A-. f\JCCo-.hY--AND ~r-\~~n<. M.. C::::~\.JU"'" , THE WITNESSES WHOSE NAMES ARE ~IGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SA W THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THAT SHE SIGNEDWILLINGL Y 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 TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. u... { SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS c2 L. DAY OF ~OJv....J.o.jl ' 2000. ss m~.J.. ~~. NOTARY PUBLIC Notarial Seal Deborah L. Brenneman, Notary Public Camp Hili Borc, Cumberland County My Commission Expires June 18, 2002 Member, Pennsylvania Association of Notaries 14 . CUMBERLAND COUNTY, PENNSYLVANIA RENUNCIATION Estate of CAROL SMITH WIGBELS No 21-2001-628 also known as , Deceased The underslgned,JEFFREY LAWRENCE WIGBELS (~el<thorl$i',il)) (Capacity; of the above Decedent, ~lereby renounce(s) the right to administer t~le estate and respectfully requ8st(S) triat Letters TESTAMENTARY be issued to ANDREA WIGBELS STEWART Witness hand this ~ tj? day of J U N r; ,2001 ^t. ..~ ~ tu ~f.... (Slg~ FFREY LAWRENCE WIGBELS ^ CJ,~ LUo ~I H /^,~,/)N 1'\ 111S . SP~J^\Gc- ~Ak'e \(A~~&S1 () '7/~ ~ (SiglliJtllrel (AddreSi) rSlgnalllre) {Addreg~} Sworn to or affirmed and subscribed TJJ before rne this ~ ~ day of ~~!~~;..L- Notary Public My Commission Expires: ROBERTA B. BUDAlICH NOTARY PUBLIC OF NEW JERSEY My Commission expires July 27, 2002 ($I\JIlulurt: ilild ~(':cll of Notary or ol.h&r offlc.iai q~,alifleCllo a(Jrnlr\ls\~r u;)t:.,~. Shaw dc\tc or [;)(pi..~tJon of Notar'V's. cOfrH'ni6slo'l ) NOTE: Renunciations ...xQ{;ul.;.d ollt:;ide the Office of Register of Wills 8rfl required in some counti€s; 10 ba notarlnllJ. kW-3 CUMBERLAND COUNTY, PENNSYLVANIA RENUNCIATION " Estate of CAROL SMITH WIGBELS No. 21-2001-628 also known as , Deceased The undersigned,JEFFREY LAWRENCE WIGBELS (Relationship) of (Capacity) the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters TESTAMENTARY be issued to ANDREA WIGBELS STEWART Witness hand this day of 2001 (r\\roJ~7 ~~e)'U JEFFREY LAWRENCE WIGBELS (Address) (Signature) (Address) (Signature) (Address) Sworn to or affirmed and subscribed before me this day of Notary Public My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths Show date of expiration of Notary's commission.) NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. RW-3 ~ CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Carol Smith Wigbels Date of Death: June 20,2001 Will No. 21-01-628 of2ilill Admin. No. To the Register: I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on August 6, 2001 : Name Address Lawrence G. Wigbels 125 Bryce Road Camp Hill, PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except N/A Date: August 15, 2001 :J~L David W. Reager, Esquire Reager & Adler, PC 2331 Market Street Camp Hill, P A 17011 (717) 763-1383 Counsel for Personal Representative ..' ~ E of SUSAN H. CONFAIR, ESQUIRE Attorney I.D. No. 70241 REAGER & ADLER, PC 2331 Market Street Camp Hill, P A 17011 (717) 763-1383 .02 FEB 14 All :42 l~i E\[ ~< r.llmb:;:;, IN RE: ESTATE OF CAROL SMITH WIGBELS : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYL VANIA : ORPHANS' COURT DIVISION : NO. 21-01-0628 DECEASED DISCLAIMER OF INTEREST IN ESTATE PURSUANT TO 20 PA.C.S.A. ~ 6201 Lawrence G. Wigbels, II ("Disclaimant") respectfully states that: 1. Carol Smith Wigbels ("Decedent") died testate on June 20, 2001, a resident of Camp Hill, Cumberland County, Pennsylvania, and Letters Testamentary were granted on her estate to Andrea Wigbels Stewart by the Register of Wills of Cumberland County on July 5,2001. 2. Under Paragraph Third of her Last Will and Testament, Decedent leaves all of her personal property to her husband, Lawrence G. Wigbels, II. 3. Said personal property includes a money market account administered by Dreyfus in the nanle of Carol Smith \Vigbels bearing account number 711-33-664 4. Disclaimant desires to disclaim his interest in said account and in accordance with the terms of Paragraph Fourth of the Decedent's Last Will and Testament, said disclaimed property shall pass to the Unified Credit Trust as established under said Last Will and Testament. NOW, THEREFORE, intending to be legally bound, the undersigned, Lawrence G. Wigbels, II, does hereby disclaim the interest as outlined above in the estate of Carol Smith Wigbels to which he is entitled under the Last Will and Testament of Carol Smith Wigbels. Dated: U I:J.~ Id I ~aw /LeA/l<!.e- -::r. ~~.od~ :zc-- LAWRENCE G. WIGBELS, ./ !nC\dOCS\wigbels.dis COMMONWEAL TH OF PENNSYL VANIA ) SSe COUNTY OF CUMBERLAND ) On this, the ;l1~ day of ~ ,2001, before me, a Notary Public for the Commonwealth of Pennsylvania, personally appeared LAWRENCE G. WIGBELS, II satisfactorily proven to be the person described in the foregoing Disclaimer, and acknowledged that he executed the same for the purposes therein contained and that he desired it to be recorded as such. IN WITNESS WHEREOF, I hereunto set my hand and official seal. I10wd ~~~. otary PublIc - - Notarial Seal Deborah L. Brenneman, Notary Public J Camp Hill Boro, Cumberland County My Commission Expires June 18, 2002 ---- - r.-':efdb:;rl PennS/tVE((iI3 P,2~'OC!&tlon of f~G~:ir\)s J ~- e.- INVENTORY Estate of WIGBELS, CAROL SMITH , Deceased No. 21 01 0628 Date of Death 06/20/2001 Social Security No. 154077399 also known as Personal Representative(s) of the above Estate, deceased, verify 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 the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Personal Representative: Name of Attorney: DAVID W. REAGER I.D. No.: 20868 Address: 2331 MARKET STREET CAMP HILL ANDREA WIGBELS STEWART ~/r. .~~ Dated ~ '.;2.q d ~ / PA 17011 Telephone: (717) 763-1383 Description Value Stocks & Bonds JLG INDUSTRIES 1200 shares x 11.40 (dod value) = $13,680 13,680.00 DREYFUS BROKERAGE ACCOUNT Acct# 71133664-15-25 .....-..- :.., .I'". ~ . --'f,' d N 770:;D11.50 Closely-Held Corporation, Partnership or Sole-Proprietorship -~... :J::" -:.:~ I \.CJ Mortgages & Notes Receivable ~;.:J \,;.J 0", Cash, Bank Deposits, & Misc. Personal Property Total (Attach Additional Sheets if necessary) 899,075.25 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. RW-4 J ... Continuation of Inventory WIGBELS, CAROL SMITH 21 01 0628 Paoe 1 Description of Inventory Description MELLON BANK - CERTIFICATE OF DEPOSIT Value 114,583.75 Real Estate Subtotal $ 114,583.75 899,075.25 Grand Total $ REV-1500 EX + (6-00) . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) .... z w c w o w c WIGBELS, CAROL SMITH DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 06/20/2001 04/26/1921 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) LAWRENCE G. WIGBELS w ~ ~-I/) UO::~ wll.u J:OO .. 0::....1 ~ll.1II ll. c:( [R] 1. Original Return D 4. Limited Estate [R] 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (dale of death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy ofTrust) D 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95) OFFICIAL USE ONLY G - 241-(P FILE NUMBER 2 1 -01 o 6 2 8 COuNTY"'CoiiE -YEAR- - - 'NuMiiER- - SOCIAL SECURITY NUMBER 1 54- 0 7 - 7 3 9 9 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Retum (date of death prior to 12-13-82) [R] 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) ~ z w c z o ll. I/) W 0:: 0:: o U NAME DAVID W. REAGER FIRM NAME (If Applicable) REAGER & ADLER, P.C. TELEPHONE NUMBER 717 763-1383 COMPLETE MAILING ADDRESS 2331 MARKET STREET 1,149,745.32 X .0 00 (15) X .0_(16) X .12 (17) X .15 (18) (19) CAMP HILL z o 5 ::>> .... a:: c( o w D:: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (1) (2) (3) (4) (5) (6) (7) (9) (10) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o S ::>> Q. ::E o o S 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT PA 17011 ""'---', .... OFFICIAL USE ONLY I I I 784,491 :50 d f......j 114,583.75 I 1...0 267,926.781 ro, l_o: ___ 1 1 , , _I (8) 1,167,002.03 17,256.71 (11) (12) (13) 17,256.71 1,149,745.32 (14) 1,149,745.32 0.00 0.00 0.00 d · C I t Add Dece lent s omple e ress: ,STRE~T A~RESf, 125 BRYCE ROAD CITY CAMP HILL I STATE PA I ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 Total Credits ( A + B + C) (2) 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... 0 [ZJ b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [ZJ c. retain a reversionary interest; or ...................................................................................................... 0 [ZJ d. receive the promise for life of either payments, benefits or care? ............................................................. 0 [ZJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. 0 [ZJ 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. 0 [ZJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 [ZJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yh~ PA 17011 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 3% [72 P.S. 99116 (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 0% [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot 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 0% [72 P.S. 99116(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 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(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-l50B EX +,'1-97) '* ' , . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF WIGBELS. CAROL SMITH FILE NUMBER 21 01 0628 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION MELLON BANK - CERTIFICATE OF DEPOSIT VALUE AT DATE OF DEATH 114,583.75 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 114,583.75 REV-1509EX~(1-97) .' L ~ . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF WIGBELS CAROL SMITH If an asset was made joint within one year of the decedenfs date of death, it must be reported on Schedule G. FILE NUMBER 21 01 0628 SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. LAWRENCE G. WIGBELS 125 BRYCE ROAD CAMP HILL, PA 17011 HUSBAND B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for joinijy-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 1962 MELLON BANK - CHECKING 105,417.92 50. 52,708.96 Acet# 182-952-6878 2. A 1994 MELLON BANK - CHECKING 116,716.72 50. 58,358.36 Aeet# 885-001-3163 3. A. 1998 SPRINT PCS STOCK 27,062.52 50. 13,531.26 1308 shares x 20.69 (dod value) = 27,062.52 4. A. 1999 SPRINT FON STOCK 25,898.40 50. 12,949.20 1308 shares x 19.80 (dod value) = 25,898.40 5. A. 1986 CARLISLE COSo INC. 3,508.00 50. 1,754.00 100 shares x 35.08 = 3,508.00 6. A. REAL PROPERTY 257,250.00 50. 128,625.00 125 Bryce Road, Camp Hill, PA 17011 TOTAL (Also enter on line 6, Recapitulation) $ 267,926.78 (If more space is needed, insert additional sheets of the same size) REV 1511EX + 11-971 '* ' . . ) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF WIGBELS CAROL SMITH FILE NUMBER 21 01 0628 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. DEMAINE FUNERAL HOME 10,177.80 Springfield, Virginia B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. AttomeyFees REAGER & ADLER, P.C. 2,811.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) 3,500.00 Claimant LAWRENCE G. WIGBELS Street Address 125 Bryce Road City Camp Hill State P A Zip 17011 Relationship of Claimant to Decedent Husband 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 594.00 5. Accountanfs Fees 6. Tax Return Prepare(s Fees 7. CUMBERLAND COUNTY LAW JOURNAL 75.00 8. THE SENTINEL 67.91 9. RENUNCIATION FILING FEE 6.00 10. CUMBERLAND COUNTY REGISTER OF WILLS - FILING FEE - INVENTORY & TAX 25.00 TOTAL (Also enter on line 9, Recapitulation) $ 17,256.71 (If more space is needed, insert additional sheets of the same size) REV.1513EX:(1.9~) *' . ) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER ,.. ,.....". SMITH 21 01 0628 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) 1. LAWRENCE G. WIGBELS HUSBAND 100% OF ESTATE 125 BRYCE ROAD CAMP HILL, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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 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) )- , SUSAN H. CONFAIR, ESQUIRE Attorney I.D. No. 70241 REAGER & ADLER, PC 2331 Market Street Camp Hill, PA 17011 (717) 763-1383 Recorch:~zj of Recjst~;r "lis '02 FEB 14 All :42 CIC'rk/' . Clllnb,;;,d.', . - l,...'( a:;,; ;_i., Pi.\ INRE: ESTATE OF CAROL SMITH WIGBELS : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYL VANIA : ORPHANS' COURT DIVISION : NO. 21-01-0628 DECEASED DISCLAIMER OF INTEREST IN ESTATE PURSUANT TO 20 PA.C.S.A. ~ 6201 Lawrence G. Wigbels, II ("Disclaimant") respectfully states that: 1. Carol Smith Wigbels ("Decedent") died testate on June 20, 2001, a resident of Camp Hill, Cumberland County, Pennsylvania, and Letters Testamentary were granted on her estate to Andrea Wigbels Stewart by the Register of Wills of Cumberland County on July 5, 2001. 2. Under Paragraph Third of her Last Will and Testament, Decedent leaves all of her personal property to her husband, Lawrence G. Wigbels, II. 3. Said personal property includes a money market accoWlt administered by Dreyfus in the name of Carol Smith Wigbe1s bearing account number 711-33-664 4. Disclaimant desires to disclaim his interest in said accOWlt and in accordance with the terms of Paragraph Fourth of the Decedent's Last Will and Testament, said disclaimed property shall pass to the Unified Credit Trust as established under said Last Will and Testament. NOW, THEREFORE, intending to be legally bOWld, the undersigned, L,awrence G. Wigbels, n, does hereby disclaim the interest as outlined above in the estate of Carol Smith Wigbels to which he is entitled Wlderthe Last Will and Testament of Carol Smith Wigbels. Dated: (P I J;? b I --:Yaw /L.e.</IC<.- -::r. ~Jid ~ :zz:- LAWRENCE G. WIGBELS, . shC\docs\wigbels.dis COMMONWEAL TH OF PENNSYL VANIA ) SSe COUNTY OF CUMBERLAND ) On this, the ~ 1~ day of ~ , 2001, before me, a Notary Public for the Commonwealth of Pennsylvania, personally appeared LAWRENCE G. WIGBELS, II satisfactorily proven to be the person described in the foregoing Disclaimer, and acknowledged that he executed the same for the purposes therein contained and that he desired it to be recorded as such. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~-L ~,<. otary Pubhc - - Nolarial Seal Deborah L. Brenneman, Notary Public Camp Hili Bore, Cumberland County My Commission Expires June 18. 2002 Membar, Pennsylvania Associalion of Notaries ~ FOR OIVISION OF VI\AL REGQRDS DECEDEIiIT PLACE OF DEATH USUAL RESIDENCE OF DECEDENT goS H 'Ee- ii l5 ~ \l'~ d. i~ ~ "6 :q ~t j.~ ~... :ji ~ t.'~ E~ &l I~ .~ 'Ei :0 ii: .s 11 j~ .= ~ JE a ~ :> E ,:; 3- ! .: 2~ I~ .s PERSONAL DATA OF DECEDENT CAUSE OF DEATH TO PHYSICIAN: Completl and sign mediCII cet1illcatlon (~om 28) and return both copies 10 funeral director U lOOn a. possible after determin.Uon 01 cause. NOTE: il "Pending" mu.t be indicaled. so ".,. in part 1 and notily registrar 0' finat decision as soon al possi~.. FUNERAL DIRECTOR REGISTRAR --.--....-.....-..-... -. ...._.....'.. __""'11' .1to#"'........,. ""''''1'''\''' C' ~ DEPAATME~T OF HEALTH. DIVISION OF VITAL RECORDS. RICHMOND STATE FILE NUMBER REGISTRATION AREA NUMBER /~r "CATE 1/7':;0 ,. FULL NAME OF DECEDENT (firSI) (mo.) Carol (dav) Smith John T. Smith 11. RACE OF DECEDENT '8. OF HISPANIC ORIGIN1 Pueno Rican, etc. Wi bels ~ (la5l) male lemale IF UNDER 1 YEAR ----T----- months I days J IF UNDER I DAY ----T---- hours I minutea no DOA o Out Pat. Emer Am Inpatient o Iil Fairfax 10. STREET ADDRESS OR RT. NO. OF PLACE OF DEATH o (it independent citV, leave blank) ZIP CODE o Jeanette Dite 19. EOUCATION (Specily only highest grade compleled) ~ no II yes, specify Cuban. Mexican. yes 2 White 20. CITIZEN OF WHAT COUNTRY 21. BIRTHPLACE (stale or country) U.S.A. 24. SOCIAL SECURITY NUMBER New Jerse 25. USUAL OR LAST OCCUPATION o Elementary/Secondary (0-12) College (1-4 Of' 5 +) 22. NEVER MARRIED 0 DIVORCED 0 23.:rr ~~~~~?e~Y~ ~~WED, NAME OF SPOUSE MARRIED I[] WIDOWED 0 Lawrence G. Wi bels 26. KIND OF BUSINESS OR INDUSTRY 21. INFORMANT. OR SOURCE OF INFORMATION INTERVAL BE1WEEN ONSET AND DEATH ~ IMMEc~~~T.~~:.~e~~~ifnal::t~~Se or --+ IA) DUE TO (OR AS A C NSEQUENCE OF): ~~~ Sequentially lisl conditions. if any, leading 10 immediate cause. Enler UNDERLYING CAUSE (Disease 01 injury thai initiated events resulting in death) LAST ~4'~ z o ;:: c u u:: ;:: a: .. u ..J C u 5 .. ~ PART II. Other significant ~ contribul:ng to death but not resulting in lhe underlying cause given in Part I. ~~ ~u.~ 28b. IF FEMALE, WAS THERE A PREGNANCY IN PAST 3 MONTHS1 &SO noD 28e. TIME OF INJURY (mo.) unknown 0 (day) (year) 281. INJURY OCCURRED A.M. P.M. :h~:rk 0 28i. ~:r~:iURE ~ 31. 32. This is to certify the original record FAIRFAX VIRGINIA. that this is filed with a the 28a. AUTOPSY? yes , AUTHORIZED BY: 0 no rJL- 28g. PLACE OF INJURY (home. farm. laclory, street. onice bldg., etc.) not while at work o ,28h. (city or IOWn) I I (counly) (stale) (Slate) ton National Cemete NAME OF FUNE~L . HOME AND uemaJ.ne ADORESS: true and FAIRFAX correct reproduction of COUNTY HEALTH DEPARTMENT, JUNE 26. 2001 DATE ISSUED ~~ R~--- (SEAL) VOID IF ALTERED OR DOES NOT BEAR IMPRESSED SEAL " I ). "h~~"''''''I'''')/j(, . , . "~., , I,. ' / '~,'I..,;" / . -' ,~./ " '. " 'I II , t;, "~'. , '. Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters ,j No. 2001-00628 PA No. 21-01-0628 . I .: ! '. ,. .., ',/ .;;' , ,t>' ),.-,.,' J/\ .;'.. f\".'. . '.,1,1: :';:..... ...>,., I' . \ , , '. " " : : ... :/ ESTATE OF WIGBELS CAROL SMITH (LAti'l', ,to'lt<.ti'l', lVll1J1JL~) Late of HAMPDEN TOWNSHIP CUM.l:j~1<.LA.N1J CUUN'l':i, WHEREAS, on the 5th dated January 26th 2000 was admitted to probate as the last will of WIGBELS CAROL SMITH (LAti'l', ,to'l1<.ti'l', IVll1J1JL~) Deceased Social Security No. 154-07-7399 day of July 2001 an instrument late of HAMPDEN TOWNSHIP CUMBERLAND County, who died on the 20th day of June 2001 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to STEWART ANDREA WIGBELS who has duly qualified as Executor (rix) and has agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, of my Office the 5th day I have hereunto set my hand and affixed the seal of July 2001. 7br~~~v1I1f.1L(~~ **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) · JAM\WILLS\\vigbelscrr.wil July 19,1999 21-2001-628 LAST WILL AND TESTAMENT OF CAROL SMITH WIGBELS I, CAROL SMITH WIGBELS, of Camp Hill, Cumberland County, Commonwealth of Pennsylvania, which I declare to be my domicile, do hereby make, publish, and declare this to be my LAST WILL AND TEST AMENT, hereby revoking all Wills and Codicils at any time heretofore made by me. FIRST: IDENTIFICATION OF FAMILY. I declare that I am married to LAWRENCE G. WIGBELS and that there are four (4) children of this marriage whose names are: ANDREA WIGBELS STEWART, JEFFREY LA WRENCE WIGBELS,L YNETTEDARYL WIGBELS and LAWRENCE GERRARD WIGBELS, m. As used in this Will, the terms "my spouse" or "my Husband" shall mean only LAWRENCE G. WIGBELS. As used in this Will, the term "my child" or "my children" refers to all of my children. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determined by the definition of "child" set forth in this paragraph. SECOND: PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of (I) a funeral or memorial service; (2) the interment of my remains, including costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite. I further direct my executor to pay all of my lawful debts that my executor in his or her sole discretion may allow as claims against my estate. It is my express wish that I receive a military burial with full honors in Arlington National Cemetery. If there would be no lot available at Arlington, any national cemetery within reasonable distance from Arlington will suffice. It is my further wish that my beloved Husband be buried by my side. THIRD: DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all of the tangible personal property of every kind and description, including, but not limited to, personal effects, automobiles and their accessories, furniture, furnishings, household goods, clothing, and jewelry, together with all policies of insurance thereon, but excluding any cash, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of a trade or business, owned by me at the time of my death, and not otherwise disposed of herein, to my Husband, or ifhe shall fail to survive me, and any of my children survive me, I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines, after consulting with my children, to be of no present or future value or use to my children. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give to my children, in substantially equal shares. estate. The decision of my executor shall be conclusive and binding on all persons interested in my ~ ~ 1J~j~) 1 CAROL SMITH WIGBELS " . JAM\WILLS\iiligbelscrl:wil July 19, 1999 I direct that any expenses incurred in obtaining possession, appraising, safeguarding, delivering, or selling such property be paid from my estate as an administration expense. FOURTH: DISPOSITION OF RESIDUARY ESTATE. A. Disllosition to Spouse. All of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), I give outright and absolutely to my spouse, ifhe survives me. B. Possible Disclaimer Trusts. Ifmy spouse survives me but validly disclaims a portion or all of the residuary estate to which he is entitled under this Article, I give such disclaimed portion of my estate, in trust to the trustee named in Article "SIXTEENTH" below, to take possession, control, and management ofthe disclaimed property, to invest and reinvest it, to collect and receive any income and, after deducting all proper expenses of the trust, to dispose of the net income and the principal as follows: . 1. Credit Trust. For this Credit Trust, I give to my trustee the largest amount that can pass free of federal estate tax by reason ofthe applicable credit amount, the state death tax credit and any other estate tax credits allowed by the Internal Revenue Code; provided, however, that (1) the state death tax credit shall be taken into account only to the extent that it does not result in an increase in state death taxes which would otherwise be payable; (2) the sum disposed of by this Article shall be reduced by the value of property which passes outside the terms of this Will or which passes under other Articles of this Will and which does not qualify for the estate tax charitable or marital deductions; and (3) the sum disposed of by this Article shall be reduced by charges against the principal of my estate which do not qualify as federal estate tax deductions. In making the computations necessary to determine the amount of this pecuniary bequest, valuations and credit amounts as finally determined for federal estate tax purposes shall control. I direct my trustee to hold, administer and distribute the trust as follows: a. During the lifetime of my spouse, my trustee shall pay to or for the benefit of my spouse, in quarterly or more frequent installments, all of the net income of the trust. b. During the lifetime of my spouse, my trustee, in its sole and absolute discretion, may also pay to or for the benefit of my spouse such portions of the principal of the trust as my trustee deems advisable to liberally provide for my spouse's health, support and maintenance after taking into account his other resources. c. My Husband is authorized, at any time and from time to time, upon written notice delivered to my trustee, to withdraw from trust principal an amount or amounts not to exceed, in the aggregate, Five Thousand Dollars ($5,000.00) per year or five percent (5%) of the principal market value of the trust per year, whichever is greater, as determined on the last day of the calendar year during which such withdrawal is made. The right of withdrawal shall be non-cumulative. d. Upon the death of my Husband, the then remaining trust income and principal shall be distributed in equal shares to my then living children. PROVIDED THAT if any ~~~ 2 CAROL SMITH WIG ELS . . JAM\WILLS\';',igbelscrl:wil July 19, 1999 of my children shall predecease my Husband leaving issue, then I leave the share ofthat deceased child to his or her issue (my "grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease my Husband leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. 2. Marital Trust. For this Marital Trust, I give all the rest, residue and remainder of the disclaimed property, of every kind and nature and wheresoever situated, whether real or personal, to my trustee to be held, administered and distributed as follows: a. My trustee shall pay to or for the benefit of my Husband all of the net income from the trust in quarterly or more frequent installments so long as he shall live. b. My trustee, in its sole and absolute discretion, may also pay to or apply for the benefit of my Husband such portions of the principal of the trust as my trustee deems appropriate to liberally provide for my Wife's health, support and maintenance after taking into account his other resources. c. My Husband shall have the right, from time to time, to direct the trustee in writing to pay to him or to apply for his benefit such amounts from or portions of the principal ofthe marital trust, up to the whole ofthe principal, as he may designate. The trustee shall comply with any such written directions and shall have no responsibility whatsoever to inquire into or determine for what purpose any withdrawals are made. d. Upon the death of my Husband, the then remaining trust income and principal shall be distributed in equal shares to my then living children. PROVIDED THAT if any of my children shall predecease my Husband leaving issue, then I leave the share of that deceased child to his or her issue (my "grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease my Husband leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. FIFTH: DISPOSITION WHEN SPOUSE NOT LIVING. Ifmy Husband does not survive me, I leave all of the rest, residue, and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at the time of my death (my "residuary estate") in equal shares to my children. PROVIDED THAT if any of my children shall predecease me leaving issue who survive me, then I leave the share of that deceased child to his or her issue (my "grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease me leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. SIXTH: SEPARATE TRUSTS FOR GRANDCHILD. Ifmy trustee shall receive any amount on behalf of a grandchild of mine that is then under the age of twenty-five (25) pursuant to the provisions of Articles "FOURTH" or "FIFTH" of this Will my trustee shall hold the amount received in trust, and shall administer and distribute that grandchild's trust in the following manner: 3 ~~~~~~ · JAM\WILLS\wigbelscrl:wil July 19.1999 A. Until a grandchild of mine reaches the age of twenty-five (25) my trustee shall pay to or apply for the benefit of each grandchild all of the net income of their respective trusts in quarterly or more frequent installments. B. I authorize my trustee to payor apply principal of the trusts, at any time, to or for the benefit of such grandchild, even to the point of exhausting trust principal, in such amounts as my trustee, in its absolute discretion, deems necessary or advisable to provide for the support, maintenance, education and health of such grandchild. For example, but not by way oflimitation, my trustee may pay or apply trust principal, in my trustee's absolute discretion, for expenses customarily related to obtaining an education at any academic level, for wedding expenses for that grandchild, to assist that grandchild in purchasing a primary residence, to assist that grandchild in purchasing a business, or to assist that grandchild in entering a trade or profession. In determining the amount of principal to be disbursed, my trustee shall take into consideration any other resources available to such grandchild. C. Upon such grandchild reaching age twenty-five (25), the trust for such grandchild shall terminate and my trustee shall distribute to such grandchild all of the trust assets remaining on hand. D. Ifa grandchild of mine dies before reaching age of twenty-five (25), survived by issue, my trustee shall distribute the trust principal to such deceased grandchild's then living issue, per stirpes. E. If a grandchild of mine dies before reaching age twenty-five (25), and is not survived by issue, my trustee shall distribute the trust of that grandchild to the other then living issue of my deceased child. SEVENTH: TRUSTEE'S JUDGMENT FINAL. The judgment of the trustee as to the amount of payments or applications of principal or income pursuant to this Paragraph shall be final and conclusive on all persons interested, or who may become interested, in the trust estate. On making any payments or applications of principal, the trustee shall be fully released and discharged from all further liability or accountability. EIGHTH: SPENDTHRIFT PROVISION. No beneficiary of any trust created hereunder shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate, or otherwise dispose of any right, title, or interest that the beneficiary may acquire in the income or principal of the trust estate until the income or principal has actually been paid over to the beneficiary by the trustee. Nor shall the income or principal of the trust estate, or any part of it, or any interest of any beneficiary under this Will be liable for, or to any extent subject to, any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive or withdraw assets of any such trust estate, either principal or income, for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors ofthe beneficiary. Any right of receipt or withdrawal shall be suspended and may not be exercised by any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry of a final order of discharge of the beneficiary as debtor. 4 ~-<J. .~'tJ~L~ CAROL SMITH WIGBELS z JAM\WltLS\wigbelscrl:wil July 19,1999 NINTH: RULE AGAINST PERPETUITIES. Notwithstanding anything in this Will to the contrary, I direct that no trust created hereunder shall continue for a period longer than permissible under my domiciliary state's Rule Against Perpetuities, and upon the expiration of such period, each such trust shall terminate and the assets thereof shall be distributed outright to those persons then in being who would be entitled to receive the trust principal from that trust at the time of the termination specified. TENTH: JOINING OF TRUSTS. If at the termination of any trust created under this Will any part of the trust principal is to be distributed to a person who shall then be the beneficiary of any other trust created under this Will, I direct that such person's part of the trust principal be added to his or her trust, to be administered and distributed as an integral part thereof. ELEVENTH: POWERS OF ADMINISTRATION. I confer upon my executors and upon any trustee serving under this Will all powers granted to fiduciaries under the laws of the Commonwealth of Pennsylvania, whether my estate is administered in the Commonwealth of Pennsylvania or elsewhere. In addition to the powers granted by law, I authorize my executors or other legal representatives of my estate and any trustee serving under this Will: A. To accept additions to my estate or to any trust under my Will from any source. B. To acquire the remaining undivided interest in property of my estate or trust in which my executor or trustee, in fiduciary capacity, holds an undivided interest. C. To invest and reinvest the assets of my estate or any trusts created under this Will in securities or in real or personal property, whether within or outside of Pennsylvania or the United States, without the need for diversification as to kind or amount and without being limited to investments authorized by law for fiduciaries. More specifically, but not by way of limitation, I authorize and empower such executors or trustee to: 1. Invest in discretionary common trust funds, mutual funds, investment trusts, unsecured obligations, stocks, bonds, and real estate. 2. Retain as long as such executors or trustee deem proper any real or personal property or any stocks, bonds, notes or other securities (including securities issued by my corporate fiduciary) which I own at my death or which are subsequently acquired. D. To effect and keep in force fire, rent, title, liability, casualty or other insurance to protect the property of the estate or trust and to protect the fiduciary. E. With respect to any property, real or personal, or any estate therein owned by my estate or trust, except where such property or any estate therein is specifically disposed of: 1. To take possession of, collect the rents from and manage the same. 5 ~,.4--. . -- -zJ~ CAROL SMITH WIGBELS . JAM\WltLS\wigbelscrl:wil July 19, 1999 2. To sell the same at public or private sale, and upon such terms and conditions, including credit, as to my fiduciary shall seem advisable. 3. To lease, mortgage, partition, or subdivide the same, even where the terms of such lease or mortgage shall extend beyond the administration of my estate or the term of any trust. 4. To abandon property which does not have sufficient economic value, in my executors' or my trustee's judgment, to make it worth protecting. 5. To repair or improve the same. 6. To grant options for the sale of same for a period not exceeding six (6) months. F. With respect to any mortgage held by the estate or trust, to continue the same upon and after maturity, with or without renewal extension, upon such terms as the fiduciary deems advisable, or to foreclose, as an incident to collection of any bond or note, any mortgage securing such bond or note, and to purchase the mortgaged property or acquire the property by deed from the mortgagor in lieu of foreclosure. G. To employ any bank or trust company incorporated in the state of my domicile, any national bank located in the state of my domicile or any private banker duly authorized to engage in business in the state of my domicile as custodian of any stock or other securities held as fiduciary, and the cost thereof, except in the case of a corporate fiduciary, shall be a charge upon the estate or trust. H. To cause any stock or other securities to be registered and held in the name of a nommee. 1. In the case of the survivor of two or more fiduciaries, to continue to administer the property of the estate or trust without the appointment ofa successor fiduciary. J. As substitute or successor fiduciary, to succeed to all ofthe powers, duties and discretion of the original fiduciary, with respect to the estate or trust, as were given to the original fiduciary. K. To contest, compromise or otherwise settle any claim in favor ofthe estate, trust or fiduciary or in favor of third persons and against the estate, trust or fiduciary, or to submit the same to arbitration, without judicial approval. L. or by any trustee: With respect to any shares of stock or other securities owned by my executors 1. To vote or refrain from voting, in person or by proxy, discretionary or otherwise, such shares of stock or other securities. 6 ~~~"'9~ CAROL SMITH WIGBELS . - · JAM\WI[LS\wigbelscrl.wil July 19, 1999 2. To pay calls, assessments and any other sums chargeable or accruing against or on account of shares of stock, bonds, debentures or other corporate securities, whenever such payments may be legally enforceable against the fiduciary or any property of the estate or trust or the fiduciary deems payment expedient and for the best interests of the estate or trust. 3. To sell or exercise stock subscription or conversion rights, participate in foreclosures, reorganizations, consolidations, mergers, or liquidations and to consent to corporate sales, leases and encumbrances. M. To execute and deliver agreements, assignments, bills of sale, contracts, deeds, notes, receipts and any other instruments necessary or appropriate for the administration of the estate or trust. N. In the case of a trustee, to hold the property of two or more trusts or parts of such trusts created by the same instrument as an undivided whole without separation as between such trusts or parts, provided that such separate trusts or parts shall have undivided interests and provided further that no such holding shall defer the vesting of any estate in possession or otherwise. O. To make distribijtion in cash, in kind valued at fair market value oftheproperty at the date of distribution, or partly in each, without being required to make pro rata distributions of such property . P. To pay all reasonable and proper expenses of administration from the property of the estate or trust, including any reasonable counsel fees which the fiduciary may incur. Q. To employ and remunerate agents to perform necessary services for the estate or for any trust created thereunder such as, but not limited to, accountants, attorneys, investment advisors, actuaries, appraisers and custodians. R. To borrow in the name of my estate or trusts from themselves or others and secure such loans by mortgage, note, or pledge, at prevailing rates of interest. S. With regard to any business enterprise which I may own or possess an interest in at the time of my death, whether incorporated, unincorporated, or operated as a sole proprietorship or partnership: 1. To retain all or any portion of the business and continue to operate the same for so long as my executors or trustee shall deem advisable; 2. To sell all or any portion ofthe business, at such time and on such terms and conditions (including credit), as my executors and trustee shall deem advisable. My executors and trustee may sell the business to any person, including a person interested in my estate or a fiduciary serving hereunder. , . . . ,. JAM\WltLS\wigbelscrl.wil July 19, 1999 . board of directors of the business; retain and compensate experts to advise my executors or trustee concerning the management or disposition of the business; 4. money in the business; To recapitalize or reorganize the business; invest additional sums of 5. To participate in or consent to any merger, consolidation, reorganization, dissolution or liquidation of the business; 6. To account for the business as an entity separate from my estate or trust. In this regard, my executors or trustee shall be authorized to retain earnings in the business in conformity with sound business practice. 7. I exonerate my executors and my trustee from liability for any loss resulting from the retention and/or operation of any business enterprise unless such loss shall result from the executor's or trustee's gross negligence or willful misconduct. T. To claim administrative expenses of my estate either as income tax deductions or as estate tax deductions, in my executor's sole discretion, without regard to whether such expenses are payable from income or principal, and without the necessity of making adjustments or reimbursements between principal and income or among the property interests of the various beneficiaries of my estate. I exonerate my executors from any liability arising from the claim of a beneficiary of my estate whose entitlement under the terms of my Will has been diminished by my executors' elections. U. To execute, file and deliver proofs of claim or receipts required to collect all policies oflife insurance on my life which name my estate or any trust created hereunder as beneficiary; elect any optional modes of settlement available under such policies; receive, administer and distribute the proceeds of such policies in accordance with the dispositive provisions of this Will. The receipt of my executor or my trustee shall constitute full acquittance to any insurance company for policy proceeds paid. V. To terminate and distribute outrightto the income beneficiaries thereof the assets of any trust which, in the opinion of my trustee, has become so small that it is uneconomic and not in the best interests of the trust beneficiary or beneficiaries to continue. W. To allocate, in their sole and absolute discretion, any amount ofthe exemption from generation skipping taxes allowed under Internal Revenue Code, Section 2631(a), to property of which I am the transferor, including property transferred during my lifetime to which no allocation has previously been made, without the necessity of making adjustment or reimbursement to any person or trust as a result of such allocation. X. To combine trusts having substantially identical terms and with the same beneficiary or beneficiaries, whether created under the terms of my Will or my spouse's, to be administered and distributed as a single trust. 8 , G. . _1Z--,4-.. ~ -,L 'Z1J ~ CAROL SMITH WIGBELS 4 . JAM\WIL:LS\Wigbelscrl.wil .... July 19, 1999 Y. To join with my surviving spouse or the executor of my Will in the execution and filing of: 1. A joint income tax return for any period prior to my death for which I have not filed a return and to agree as to the apportionment of any joint tax liability. 2. A gift tax return on gifts made by my surviving spouse and to consent to treat such gifts as being made one-half (~) by me, for any period prior to my death. Z. In the event that any of my tangible personal property is donated to a charitable organization(s) then my fiduciary is instructed to use the value of said donationes) as an inheritance tax deduction for any inheritance tax return which may be required to be filed as a consequence of my death. TWELFTH: DISTRIBUTION TO MINORS AND PERSONS UNDER DISABILITY. Except as otherwise provided for herein, if any of my Estate or trust principal or income shall vest in absolute ownership in a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated, my executor or trustee shall have the authority, in my executor's or trustee's discretion, and without court authorization, to make distributions or payments in anyone or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment ofthe debts or expenses ofthe beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; (6) to apply part or all ofthe beneficiaries property for the beneficiaries health, education, maintenance, support or welfare; or (7) to any other person who shall have the care and custody of the person of the beneficiary. My executor or trustee shall be entitled to be paid at the same rate as testamentary trustees under the state law of my domicile for the holding and managing of property pursuant to this Article of my Will. My executor shall account in the same manner as trustees and shall not be required to render or file annual accounts with respect to the properties so held and administered for such beneficiaries. Nothing contained in this Article shall operate to suspend the absolute vesting of the share of any such beneficiary of my estate or any trust. Undistributed income may be accumulated and may from time to time be added to principal. THIRTEENTH: PAYMENT OF DEATH TAXES. My estate, inheritance, succession, transfer or other death taxes shall be paid as follows: A. Ifmy Husband shall survive me, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes, be paid, without apportionment, out of my residuary estate established under Paragraph A of Article FOURTH of this Will. B. However, ifmy Husband shall survive me, and validly disclaims a portion or all of my estate, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason ofthe inclusion of such property in my gross estate for estate tax purposes, be paid, without apportionment, first from that part of my estate which passes under the Credit Trust in Article FOURTH of this Will. 9 ~_4-. . '-~ ~ ~L4-' CAROL SMITH WIGBELS . '. ~ JAM\WI~LS\Wigbelscrl.wil July 19, 1999 EIGHTEENTH: INTERPRETATION. A. Terms. Throughout this Will I direct that the term "give" shall be deemed to include the term "bequeath" or "devise" when appropriate. B. Bond Not Reauired. I direct that no executor, trustee or other legal representative of my estate shall be required to furnish any bond or other security in any jurisdiction. C. Will Not Contractual. My spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The Will of each of us is revocable at any time, whether before or after the death of the other spouse, at the sole discretion of the spouse making the Will. D. Successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, trustee, or administrator with will annexed, as the case may be. E. N umber and Gender. If required by the context ofthis Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender ofpersonal pronouns shall be construed as either masculine, feminine, or neuter. F. Headines. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. G. Governine Law. This Will shall be construed in conformity with the law ofthe Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of fourteen (14) typewritten pages, the first thirteen (13) of which bear my signature in the margin for the purpose of identification, this ~ 4 Qday of (}........~ ~ ,2000. / k~r. ~ 'ZJ~ CAROL SMITH WIGBELS, Testatrix 12 ~ JAM\WII..LS\wigbeiscrl:wil r. July 19.1999 A. A co-trustee may at any time or from time to time by instrument in writing executed by the co-trustee and delivered to the other co-trustee, delegate to the other co-trustee all of the powers conferred on or otherwise vested in the co-trustees jointly; provided, however, that no discretionary power may be delegated to a co-trustee who is otherwise prohibited from exercising such power under other provisions of this instrument. The written instrument evidencing an exercise ofthis right of delegation shall contain a statement as to the period of time during which the delegation shall be effective. On the expiration of the delegation period, the co-trustee shall be restored to their original position in the administration of the trust estate. A co-trustee executing a delegation of powers as described shall incur no liability or responsibility whatsoever for any loss or other consequence to the trust estate that may result from any action or inaction of the co-trustee during the period that the delegation of authority is in effect. B. Any co-trustee may resign from the position of trustee by executing a written resignation and delivering it to the other co..trustee, and the successor co-trustee. The date of delivery of the resignation shall be the effective date of the resignation. No court action or other proceeding shall be necessary for the resignation of a co-trustee. C. A person shall be disqualified from acting as a trustee (1) if found by a court of competent jurisdiction to be incapacitated; or (2) if, on receipt of a written request from an adult beneficiary or a co-trustee or successor co-trustee ofthe trust for a written certification from a qualified physician that upon examination the physician finds the person mentally or physically capable of properly handling his or her business affairs, the person does not obtain a written certification within thirty (30) days after receipt of the request. D. Every title, estate, right, authority and discretion vested in or conferred on any initial co-trustee under this Will shall likewise become and be vested in and may be exercised by any successor trustee. E. No co-trustee who is a beneficiary hereunder shall ever participate in (1) the exercise of, or decision not to exercise, any discretion to pay income or principal to or to apply income or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income), (2) the determination whether a beneficiary is disabled, (3) the decision to terminate any trust hereunder, (4) the exercise of discretion to allocate receipts or expenses between principal and income, (5) decisions to exercise tax options or (6) the selection of the property to be allocated to the marital deduction trust. SEVENTEENTH: LIABILITY OF TRUSTEE AND EXECUTOR. My executor and trustee shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor or trustee. My executor or trustee may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 11 ~~ U/_~L.,J CAROL SMITH WIGBELS " I- ". .JAM\WII.LS\Wigbelscrl.wil July 19, 1999 C. To the extent that the part of my estate passing under the Credit Trust in Article FOURTH shall not be sufficient to pay such taxes, I direct that the balance of such taxes shall be paid from the Marital Trust in Article FOURTH without apportionment D. Ifmy Husband shall not survive me, I direct that all such taxes shall be paid from my residuary estate without apportionment. E. However, the aforesaid notwithstanding, if, at the time of my death, I am the beneficiary of a qualified temlinable interest property (QTIP) trust, and the principal of that trust is includible in my gross estate for tax purposes, it is my direction, pursuant to the provisions of Internal Revenue Code, Section 2207 A, that my executor or the trustee of such trust withhold from the shares ofthe remaindermen of such trust an amount by which the estate tax in my estate exceeds the amount ofthe estate tax which would have been payable had the trust property not been included in my estate for tax purposes. FOURTEENTH: PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purpose of this Will, in determining whether a person has survived me or another person, (1) my spouse shall be deemed to have predeceased me (subject to the following paragraph)unless it unmistakably appears by proof that he survived me; and (2) in all other cases, a person shall not be deemed to have survived me or another person ifhe or she dies within thirty (30) days of my death or of the death of the other person. If my spouse does not actually survive me but is deemed to survive me under the preceding paragraph, and if the property passing to my spouse under Article FOURTH shall result in any federal estate tax liability in my spouse's estate, then Article FOURTH shall be interpreted as ifmy spouse had disclaimed the smaller of the following amounts: (1) the largest amount, ifany, of my residuary estate that would result in no federal estate liability tax in either of our estates; or (2) the largest amount, if any, needed to equalize the federal estate tax liability in each of our estates. FIFTEENTH: APPOINTMENT OF EXECUTOR. I nominate and appoint, ANDREA WIGBELS STEWART and JEFFREY LAWRENCE WIGBELS, co-executors of this, my Will. If ANDREA WIGBELS STEWART shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint LYNETTE DARYL WIGBELS, as successor executor in her place. If JEFFREY LAWRENCE WIGBELS shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint LAWRENCE GERRARD WIGBELS, ill, as successor executor in his place. SIXTEENTH: APPOINTMENT OF TRUSTEES. I nominate and appoint, LAWRENCE G. WIGBELS, LYNETTE DARYL WIGBELS and LAWRENCE GERRARD WIGBELS, III, as the initial co-trustees of any trusts created under this Will. IfL YNETTE DARYL WIGBELS shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint ANDREA WIGBELS STEWART, as successor co-trustee in her place. If LAWRENCE GERRARD WIGBELS, III shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint JEFFREY LAWRENCE WIGBELS, as successor co-trustee in his place. In regard to the above nomination of co:-trustees, the following shall apply: 10 G--c.-_<h . ---'- V~. CAROL SMITH WIGBELS i._~ , ~ "'. . JAM\WIL.LS\wigbelscr!:wil July 19, 1999 Signed, sealed, published and declared by the above-named Testatrix, CAROL SMITH WIGBELS, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. c~ f;L~ Addressa~~1 UCMtW ~ C~tlt ~ l,OJ \ Address /1 t {)i/eJJ;e /.{ \ (].((' /c- Gsr A~.d L:0/~; fA /'7_~StJ COMMONWEALTH OF PENNSYL VANIA ) : SS: ) COUNTY OF CUMBERLAND I, CAROL SMITH WIGBELS, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE FOREGOING INSlRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSlRUMENT AS MY LAST WILL AND TEST AMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND .a.CKNOWLEDGijD BEFORE ME BY CAROL SMITH WIGBELS, THE TESTATRIX, THIS Jb DAY OF ..JMu...ar; ,2000. ~ 4..' -I-- -w~ CAROL SMITH WIGBELS, estatrix J]);AJ~~ Notary Public Notarial Seal Deborah L. Brenneman, Notary Public Camp Hili Boro, Cumberland County My CommIssion Expll'88 June 18, 2002 Member, Pennsylvania Association of Notaries . ~ ,,"t.. .JAM\WILLS\wigbelscrf.wil July 19, 1999 COMMONWEALTH OF PENNSYLVANIA ) : SS: COUNTY OF CUMBERLAND ) WE, ~ l i~ A-. I'JCCono.hy-- AND .eli"" ~~"" <. M.. c:: ~\.e.r . , THE WITNESSES WHOSE NAMES ARE -SIGNED TO THE FOREGOING INSTRUMENT, BEING DOL Y QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SA WTHE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THATSHESIGNEDWILLINGL Y 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 TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIXW AS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. .u...... { SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS e:2 L. DAY OF ~()Jv..J.OJI ,2000. Notarial Seal Deborah L. Brenneman, Notary Public Camp HIli Bora, Cumberland County My Commission Expires June 18, 2002 Member, PennsyIYania Association of Notaries 14 /{ -.;J"//- (- '" BUREAU OF INDIVIDUAL TAXES ", INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER !'1 r, 'n ".; COUNTY ,;," ..,0 ACN 06-24-2002 WIGBELS 06-20-2001 21 01-0628 CUMBERLAND 101 DAVID W REAGER REAGER & ADLER 2331 MARKET ST CAMP HILL '02 JUL -1 t;., PA 17l{ltln '* REV-l547 EX AFP lOl-un CAROL S Amount Relli tted ) CHANGED U) (2) (3) (4) (5) (6) (7) .00 784,491.50 .00 .00 114,583.75 267,926.78 .00 (8) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REY=is'4-j-EX-AFP--foY:02Y-NOYicE--OF-YNHERiTANC,rYA'X-A"PPRA-isEMENT~--AL1-oWANCE-OR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WIGBELS CAROL S FILE NO. 21 01-0628 ACN 101 DATE 06-24-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. AlIOunt of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due (9) UO) 17 ,256.71 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 1,167,002.03 17 .256 71 1,149,745.32 .00 1,149,745.32 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 .00 .00 .00 .00 TAX CREDITS: ".......... . (+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 .00 (1) (2) (13) (4) 1,149,745.32 X 00 = .00 X 045 = .00x 12 = .00 X 15 = (9)= . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedants dying on or before Oeceaber 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requiremants of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Oetach the top portion of this Notice and subait with your payment to the Register of Wills printed on the reverse side. --Make check or aoney order payable to: REGISTER OF MILLS. AGENT REFUNO (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by coapleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notica must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Dapartment of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to tha Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklat "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57-) discount of the tax paid is allowed. PENALTY: The 157- tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which becama delinquent before January 1, 1982 bear interest at the rate of six (67-) percent per annua calculated at a daily rate of .000164. All taxes which becaae delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Departaent of Revenue. The applicable interest rates for 1982 through 2002 are: Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor 1982 207- .000548 1992 97- .000247 1983 167- .000438 1993-1994 n .000192 1984 117- .000301 1995-1998 97- .000247 1985 137- .000356 1999 n .000192 1986 107- .000274 2000 87- .000219 1987 97- .000247 2001 97- .000247 1988-1991 117- .000301 2002 67- .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest aust be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN '* REV-tt83 EX AFP <01.02) 'Oil JUL -1 DATE ESTATE OF DATE OF DEATH :C:fILE NUMBER COUNTY ACN 06-24-2002 WIGBELS 06-20-2001 21 01-0628 CUMBERLAND 201 CAROL S DAVID W REAGER REAGER & ADLER 2331 MARKET ST CAMP HILL , .... Cur:: PA 17011 Amount Remi tted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ ---------------------------------------------------------------------------------------------------------------- REV-483 EX AFP COI-02} ** NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ** ESTATE OF WIGBELS CAROL S FILE NO.21 01-0628 ACN 201 DATE 06-24-2002 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 *IF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE. PAYMENT. REFUND (CR). OBJECTIONS. ADMIN- ISTRATIVE CORRECTIONS. PENALTY. INTEREST. To fulfill the ~equi~ements of Section 2140 (b) of the Inhe~itance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top po~tion of this Notice and submit with you~ payment to the Registe~ of Wills p~inted on the reverse side. -- Make check o~ money o~de~ payable to. REGISTER OF MILLS, AGENT. A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service fo~ forms ordering. I-BOO-362-2050; services for taxpayers with special hearing and / or speaking needs. 1-800-447-3020 (TT only). Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by. --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2BI021, Harrisburg, PA 17128-1021, DR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to. PA Department of Revenue, Bu~eau of Individual Taxes, ATTN, Post Assessment Review Unit. Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return fo~ a Resident Decedent" (REV-1501) for an explanation of administratively co~rectable errors. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed. and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-pa~ticipation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and inte~est that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax retu~n becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily ~ate of .000164. All taxes which became delinquent on or after January 1. 1982 will bear interest at a rate which will vary from calendar year to calendar year with that ~ate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are, Yea~ Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows. INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the inte~est computation date shown on the Notice. additional interest must be calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/18/2005 O'BRIEN ROBERT L 19 W. SOUTH STREET CARLISLE, PA 17013 RE: Estate of LEHMAN DONALD D File Number: 2001-00629 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 6/19/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ; \\,- PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION. 6; oA STATUS REPORT UNDER RULE 6.12 Name of Decedent: Carol Smith Wigbels Date of Death: June 20. 2001 Will No.: 2001-00628 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration ofthe above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is yes, state the following: A. Did the personal representative file a final account with the court? Yes No X \.t"I ;:3B. t:::: ..,.' ,the separate Orphans' Court No. (if any) for the personal representative's ~count is: ," . "i ,~ o NC. ~ ::c "~~:.':,;.:i "~..,, ;"'-"-~'l Jm a> a: c: (V'\ p '~id the personal representative state an account informally to the parties in teterest? Yes No X c.;g *Surviving Spouse was the :J (5 Sole Beneficiary D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ... ". Date: , '0/11/0 3 /1 LI-A- Susan H. Confair, Esquire Reager & Adler, P.C. 2331 Market Street Camp Hill, PA 17011 (717) 763-1383 Counsel for Personal Representative Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/07/2003 STEWART ANDREA WIGBELS 4114 OAK HILL DRIVE ANNANDALE, VA 22003 RE: Estate of WIGBELS CAROL SMITH File Number: 2001-00628 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 6/20/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: JFile Counsel Judge /{ ,;)/-;//- ~ ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 Recur.L . R8f,i~fC NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER JUN 30 A 7 :5 9 COUNTY ACN '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REY-75' EX iFP IDl-021 DAVID W REAGER REAGER 8 ADLER 2331 MARKET ST CAMP HILL '03 06-30-2003 WIGBELS 06-20-2001 ' 21 01-0628 CUMBERLAND 202 CAROL S Allount Rellitted L::sn PA 17 ((l\1mbt: 'iE, ,,, F't\ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV =736-Ei--AFP-Toi:.-02i-----..-NOfic'E-OF--liET'ERMiNATicfli-ANIi-ASSESS-MENy----------------------- ----- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF WIGBELS CAROL S FILE NO.21 01-0628 ACN 202 DATE 06-30-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requiresents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your paysent to the Register of Wills printed on the reverse side. -- Make check or 1I0ney order payable to: REGISTER OF KILLS, AGENT. A refund of a tax credit lIay be requested by cOllpleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revanue District Offices or froll the Departsent's 24-hour answering servica for forss ordering: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in intarest not satisfied with the assess.ent of tax as shown on this notice lIay object within sixty (60) days of receipt of this Notice by: --written protest to the PA Departllent of Revenue, Board of Appeals, Dept. 281021, HarriSburg, PA 17128-1021, OR --electing to have the satter deterllined at audit of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to: PA Dapartsent of Revenue, Bureau of Individual Taxes, ATTN: Post Assess.ent Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150l) for an explanation of adsinistratively correctable errors. The 157- tax asnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the sase manner and in the the sase tise period as you would appeal the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becolles delinquent at the expiration of one (1) month froll the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67-) percent per annuli calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary fros calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 207- .000548 1992 97- .000247 1983 167- .000438 1993-1994 n .000192 1984 117- .000301 1995-1998 97- .000247 1985 137- .000356 1999 n .000192 1986 107- .000274 2000 87- .000219 1987 97- .000247 2001 97- .000247 1988-1991 117- .000301 2002 67- .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becolles delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If paYllent is made after the interest computation date shown on the Notice, additional interest must be calculated.