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Home My WebLink About01-15-08 .-J 1505b041147 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX.280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY *' County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 1103 Date of Birth 206109146 12272006 03211913 Decedent's Last Name Suffix Decedent's First Name MI EBY ALMA N (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [!] 1. Original Return D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-13-82) D 4. Limited Estate D 4a. Future Interest Compromise D 5. Federal Estate Tax Return Required (date of death after 12-12-82) [K] 6. Decedent Died Testate D 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe' Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) D 9. Litigation Proceeds Received D 1 0 Spousal Poverty Cred~ (date of death D 11, Election to tax under Sec. 9113(A) , between 12-31-91 and 1-1-95) (Attach Sch, 0) CORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D. BOGAR 7177378761 2 01 Firm Name (If Applicable) BOGAR & HIPP LAW OFFICES Cod -'"-1 REGISTEROIfW1LLS use ONL'tI" '-. :i';',) First line of address ONE WEST MAIN STREET '.,,') ..- -...." Second line of address City or Post Office SHIREMANSTOWN " =--1 DATE FILED U) State PA ZIP Code 17011 f0 --..J Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge, SIG JURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE Barbara Ann Davis 17319 DATE James D. Bogar hiremanstown, PA 17011 Side 1 L 1505b041147 15056041147 .-J on .-J 15056042148 REV-1500 EX Decedent's Name: A I maN. E by Decedent's Social Security Number 206109146 RECAPITULATION 1. Real Estate (Schedule A).......................................................................................... 1. 2. Stocks and Bonds (Schedule B)............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D).......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10)...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11)............................................................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2)X .00 0 . 00 15. 16. Amount of Line 14 taxable at lineal rate X .045 84 , 32 9 . 40 16. 17. Amount of Line 14 taxable atsiblingrateX.12 0.00 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 19. Tax Due..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505b042148 86,846.44 6,174.89 13,712.43 106,733.76 22,404.36 22,404.36 84,329.40 84,329.40 0.00 3,794.82 0.00 0.00 3,794.82 o 1505b042148 .-J I REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME Alma N. Eby STREET ADDRESS Woods at Cedar Run File Number 21-07 -1103 824 Lisburn Road Camp Hill I STATE PA IZIP 17011 CITY Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 3,794.82 277.87 14.62 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 292.49 82.95 Total Interest/Penalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 82.95 (4) (5) 3,585.28 (5A) (5B) 3,585.28 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;................................... c. retain a reversionary interest; or.................................................................................................................. d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... Yes D D D D D D No [!J ~ [!J [!J [!J [!J D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.................... ................................................................................................ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 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 zero (0) percent [72 P.S. 99116 (a) (1.1) (Ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 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 four and one-half (4.5) percent, 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 twelve (12) percent [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. CDMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DA VIS BARBARA 350 HEMLOCK LANE ETTERS, PA 17319 -------~. fold ESTATE INFORMATION: SSN: 206-10-9156 FILE NUMBER: 6707-0387 DECEDENT NAME: EBY ALMA DATE OF PAYMENT: 03/09/2007 POSTMARK DATE: 03/02/2007 COUNTY: YORK DATE OF DEATH: 12/27/2006 REMARKS: CHECK# 379 SEAL REV-1162 EX[11-96) NO. YK 012836 ACN ASSESSMENT CONTROL NUMBER 07106256 I I I I I I I I I TOTAL AMOUNT PAID: INITIALS: REM RECEIVED BY: TAXPAYER AMOUNT $277.87 $277.87 YAm,' r, Q r-, n ':~ /' vJt)~,J ~ I ..' ~.~ BADLEY C itr.COB~ V (/ REGISTER OF WILLS Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eby, Alma N. FILE NUMBER 21-07-1103 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolnlly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Fulton Bank - Certificate of Deposit No. 523-0034430; date of death balance $13,945.46; accrued interest $64.55 VALUE AT DATE OF DEATH 13.945.46 2 Beaver Urich Funeral Home, Inc. - Refund of overpayment of funeral expenses 26.20 3 Fulton Bank - Certificate of Deposit No. 523-0016938; date of death balance $196,406.37; accrued interest $168.82 19.406.37 4 Fulton Bank - Certificate of Deposit No. 523-0016939; date of death balance $196,406.37; accrued interest $168.82 19.406.37 5 Fulton Bank - Certificate of Deposit No. 523-0016940; date of death balance $20,206.60; accrued interest $258.28 20.206.60 6 Fulton Bank - Certificate of Deposit No. 523-0038108; date of death balance $7,900.28; accrued interest $90.55 7.900.28 7 M& T Bank - Checking Account No. 30241138; date of death balance $5,954.93; accrued interest $0.23 5.955.16 TOTAL (Also enter on Line 5, Recapitulation) 86.846.44 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Fulton Bank LISTENING. December 12, 2007 James D. Bogar One West Main Street Shiremanstown, Pennsylvania 17011 Dear Mr. Bogar: RE: Alma N. Eby, deceased December 27,2006 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following accounts were open at the date of death: Money Market # 9932-31213, open 1/12/1983, date of death balance $12,349.78 and no accrued interest, joint with Barbara Davis. DATE OF DEATH ACC CD# BALANCE !NT RATE OPEN ROLL OVER 523-0016938 $19,406.37 $168.82 2.08% 5/30/1997 7/28/2006 523-0016939 $19,406.37 $168.82 2.08% 5/30/1997 7/28/2006 523-0016940 $20,206.60 $258.28 3.05% 5/30/1997 7/28/2006 523-0034430 $13,945.46 $64.55 3.92% 11/14/1997 11/14/2005 523-0038108 $7,900.28 $90.55 3.20% 2/19/1998 2/19/2006 * all above CD's are in her name only with Barbara Davis as Power of Attorney. MATURITY 3/28/2008 3/28/2008 3/30/2008 11/14/2007 2/19/2008 .... Very truly yours, \0)~b+r Karen D. Hillegas Credit Inquiry Processor co r~J Fi D Er\Jl-IA~L ~i:,;~~~~ti;~;';:'~~~~:~j '~, to.:.~,:~...,:'~,.~,..~.~.'~.' ~_:;~~,::;,~~;rs "~;~~:!!: No responsibmty is 3:~sun1B{~ ~ -.. ,- Anv oD~r~~cn her~~:jfi eJ.(i}t~s:;::~j ~s :;utis~) to chJr:ge iN~thQut i;ot~ce. .1~'''i.l''~\''~X.~2flr........... FuJ:ronBank POBox 4887 Lancaster, PA 17604 125YEA~SANOSTIU LJ STE N J N G. fultonbank.com 1-800-FULTON-4 I!M&rBank 499 Mitchell Road, MiIlsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 December 12, 2007 James D Bogar Attorney At Law One West Main Street Shiremanstown, Pennsylvania 17011 Re: Estate of Alma N Ebv Social Securitv: 206-10-9146 Date of Death: December 27,2006 Dear Sir or Madam: Per your inquiry dated December 04, 2007, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 30241138 Ownership (Names oj) Alma N Eby * Opening Date 04/28/69 Closed 12/10/07 Balance on Date of Death $5,954.93 Accrued Interest $ 0.23 Total $5,955.16 Please be advised, there was no safe deposit box found for the above decedent. For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the West Shore Plaza Office # 717-255-2271. Sincerely, ~cyCo// Nancy Clagett Rey.1509 EX+ (6-98) SCHEDULE F JOINTLY-OWNED PROPERTY COMMON~L TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eby, Alma N. FILE NUMBER 21-07-1103 If an asset was made joint within one year of the decedenfs date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. Barbara Ann Davis ADDRESS RELATIONSHIP TO DECEDENT 350 Hemlock Lane Etters, PA 17319 Daughter 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 DATE OF DEATH . DECO'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENTS INTEREST JOINTLY-HELD REAL ESTATE. 1 A 1/12/1983 Fulton Bank - ftIIoney Market Account No. 12.349.78 50.000% 6.174.89 9932-31213; date of death balance $12,349.78; no accrued interest TOTAL (Also enter on Line 6, Recapitulation) 6.174.89 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) FWtonBank LISTENING. December 12, 2007 James D. Bogar One West Main Street Shiremanstown, Pennsylvania 17011 Dear Mr. Bogar: RE: Alma N. Eby, deceased December 27,2006 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following accounts were open at the date of death: Money Market # 9932-31213, open 1/12/1983, date of death balance $12,349.78 and no accrued interest, j oint with Barbara Davis. DATE OF DEATH ACC CD# BALANCE INT RATE OPEN ROLL OVER 523-0016938 $19,406.37 $168.82 2.08% 5/30/1997 7/28/2006 523-0016939 $19,406.37 $168.82 2.08% 5/30/1997 7/28/2006 523-0016940 $20,206.60 $258.28 3.05% 5/30/1997 7/28/2006 523-0034430 $13,945.46 $64.55 3.92% 11/14/1997 11/14/2005 523-00381Q8 $7,900.28 $90.55 3.20% 2/19/1998 2/19/2006 * all above CD's are in her name only with Barbara Davis as Power of Attorney. MATURITY 3/28/2008 3/28/2008 3/30/2008 11/14/2007 2/19/2008 Very truly yours, \o]o.~b~ Karen D. Hillegas Credit Inquiry Processor CO f\J F I D t.l\il-~P;~L :,;;,;~~;~~t;~;';:':;;~~d'~ ~,::'~~~; :.;.:;.:~.:;~f~Ee;,~~;r No r6spt}n~;ibE;ty Ls c:r.surnE:(~ - Any Gp~~dar: her;.~:\n t.o ch~f;g8 ~:.~tt~~Qut nfYtlce. -i!:F..;}:u:I".n~~.I.:.~" P""'-'. FultonBm.1k POBox 4887 Lancaster, PA 17604 12SYEAl!SANOSTIU LISTEN I NG. fultonbonk.com 1-800-FULTON-4 Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Eby, Alma N. FILE NUMBER 21-07-1103 ESTATE OF This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM Dt:::il;RIPTIUN ut- PRuPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Prudential Financial-Annuity No. E0193416; 13.712.43 13.712.43 date of death balance; the Decedent's two (2) children, Barbara Ann Davis and Richard F. Stephens were equal named beneficiaries TOTAL (Also enter on Line 7, Recapitulation) 13.712.43 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) ---- - ---- - === === ---- ---- ~ ---- ~ Prudential ~ Financial E-AC Discovery Classic Annuity Statement Prudential Annuity Service Center October 01 2006 through December 31 2006 P.O. Box 7960 ' , Philadelphia, PA 19176 >01802 3436760 001 092001 ALMA N. EBY CIO BARBARA A DAVIS 350 HEMLOCK LN ETTERS, PA 17319-9369 Annuity #: Owner Name: Annuitant: E0193416 Alma N. Eby Alma N. Eby Type: Non Qualified Page 1 of 2 Investment Professional: SCOTT A. MOYER PRUDENTIAL - PIF 150 CORPORATE CENTER DRIVE SUITE 105 CAMP HILL, PA 17011-1759 Issue Date: Statement Date: 04/04/2000 01/01/2007 For 24-hour access to your portfolio performance, investment options, 'current account values and other information: Sign on to our interactive Web site www..Prudentia1.com Or call our Annuity Service Center at 1-888-778-2888. For other inquiries on your Annuity Contract, contact your Investment Professional at (717) 975-8150. Please review your statement thoroughly and contact us if you find any information you believe to be inaccurate. If we do not hear from you in 30 days, we will assume that all information is correct. Your Portfolio Your Annuity Activity Beginning Value Purchase Payments Withdrawals Contract Fees and Charges Investment Performance Ending Value Surrender Value Portfolio Detail Year-to-Date Since Issue $13,255.13 .00 .00 .00 $457.30 .00 $10,000.00 .00 .00 $3,712.43 $13,712.43 $13,712.43 October 01, 2006 through December 31, 2006 Fixed Investments 1 Year Fixed 04/04/2007 3.450% Total Investment Value Account Value as of December 31 $13,712.43 $13,712.43 Total Investment Value is the value of your annuity before the assessment of any applicable contingent deferred sales charge, maintenance fee, optional benefit fee or Market Value Adjustment. Withdrawals made prior to the Statement Date are reflected in the values shown above. The Maturity Date is the end of your Guarantee Period. The surrender value may change daily to reflect the investment performance of the Sub-Accounts in which you are invested and fluctuations in our current fixed rates. Our current fixed rates are sensitive to interest rate fluctuations in the market. Agent lD # 895602 Office # W SH 01802343676000180300360400001/00001 REV-1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eby, Alma N. FILE NUMBER 21-07-1103 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 12,986.36 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Barbara Ann Davis Social Security Number(s) I ErN Number of Personal Representative(s): Street Address 350 Hemlock Lane City Etters Year(s) Commission paid State PA Zip 17319 2008 4,465.00 2. Attorney's Fees Bogar & Hipp Law Offices 4,100.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 853.00 TOTAL (Also enter on line 9, Recapitulation) 22,404.36 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-98) .* SCHEDULE H.A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eby, Alma N. FILE NUMBER 21-01-1103 ITEM NUMBER DESCRIPTION AMOUNT 1 Beaver Urich Funeral Home, Inc. - funeral bill 12.986.36 Subtotal 12.986.36 Copyright (c) 2002 form software onlyThe Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev.6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H-87 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Eby, Alma N. FILE NUMBER 21-07-1103 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Pennsylvania Vital Records - 5 original death certificates 53.00 2 RESERVES: - Cost to conclude administration of Estate including filing of PA Inheritance Tax Return and Inventory and personal and fiduciary income tax returns 800.00 Subtotal 853.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) REV.1513 EX+ (9-40) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Eby, Alma N. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not US! Trustee(s) I. Barbara A Davis 350 Hemlock Lane Etters, PA 17319 Daughter Richard F Stephens 17100 Tamiami Trail 259 Balsam Punta Gorda, FL 33955 Son FILE NUMBER 21-07-1103 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) One-half of rest, residue and remainder One-half of rest, residue and remainder Total Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet ll. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Copyright (c) 2002 form software only The Lackner Group, Inc. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Form PA-1500 Schedule J (Rev. 6-98) 0.00 LAST WILL AND TEST~~ENT OF ALMA N. EBY I, ALMA N. EBY, of Etters, York County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils hereto- fore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, RICHARD F. STEPHENS and BARBARA ANN DAVIS, provided that should any of my children predecease me, I give and bequeath such child's share unto his or her issue per stirpes by repre- sentation, and if there be a failure of same, then I give and bequeath such deceased child's share to my surviving child as provided herein. ~ ~'\ . SECOND: In addition to all powers granted to them by ~,~ law and by other provisions of this Will, I give the fiduciaries ~, acting hereunder the following powers, applicable to all proper- ~ ty, exercisable without court approval and effective until actual distribution of all property: .... , \l'1.j rT'I_ __" _.... ... """"'; _ .__ ....._....~ ".,___ J.\J ;:"~..i..~ Q\,.o 1:JUlJ.J..~'-" ,,",,_ .t'.i...J.....w....t,,; ~. sa~ -s_, '_'_.:.- '0.:...._ ,... _ __ v. ........; .l..CQt::r~, , for any period of time, any real or personal property arid ~o give j~ options for sales, exchanges or leases, for such prices and upon ". \ " such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property whi~h is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage inveat.ment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee ~ ~stock ownership plan, or any other type of qualified plan) to the ~\ extent the plan or the law permits them to do so, and to exercise ~ any other rights which they may have under the plan, in whatever .~ \ ~ ~ ('.~ .'~ '\ '" \~ " \ manner . . 'C~~y \::b':-lt;~-~~l.'" ~~"'v"ls.:..~1,=. THIRD: I direct that all inheritance, estate, trans- fer, succession and d~ath taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. FOURTH: I nominate and appoint RICHARD F. STEPHENS and BARBARA ANN DAVIS, Co-Executors of this, my Last will and Testa- ment. I direct that my Co-Executors, and their successors, shall not be required to post security or a bond for the performance of 2 '" their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last will and Testament, this r; day of tuflJ7 , 1995. [1frrrltv If; ;,},:fi~ ALMA N. EBY' -'-' (SEAL) Signed~, sealed" pub1 ished and declared by ,the above- named Testatrix as and for her Last will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address .... /,1 d ;"/; L-.l.>~. , Address 3