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07-02-08 (2)
REV-1500 a cos-o5> PA Department of Revenue Bureau oflndividualTaxes PO BOX 280601 Harris burg, PA 17126-0601 15056041192 • OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 21 0 7 0 916 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 111 24 2512 10 04 2007 12 25 1930 Decedent's Last Name Suffix Decedent's First Name Hemler Elizabeth B- (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Frst Name Hemler Paul Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Retum p 2. Supplemental Retum O 4. Limited Estate O 4a Future Interest Compromise (date of death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) CORRESPONDENT -This section must be completed. All Correspondence and Confld~ Name Elyse E• Rogers, Esquire MI MI O 3. Remainder Return (date of death prior to 12-13-82) D 5. Federal Estate Tax Retum Required 1 8. Total Number of Safe Deposit Boxes O 11. Election to tax under Sec. 9113(A) (Attach Sch. O) anflal Tax Information Should be Directed to: Daytime Telephone Number 717 612 5801 Frm Name (If Applicable) Keefer Wood Allen 8 Rahal, LLP Frst line of address 635 North 12th Street, Suite 400 Second line of address City or Post Office State ZIP Code Lemoyne PA 17043 Correspondent's a-mall address: erogers@keeferwood.com REGIST F WILLS US LY Q L ` ~ 1 . C ~f ~-.' c r rY ~ cn ~ N -- ~:3 0 ~ ., r'>-rt (~ ~ "~ ~TE FILED ~a f_ -C~ •:I Y_ c", .~:~ Y~) r•~ 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, correctand complete. Declaration of the preparer otherthan personal representative is based on all information of which preparer has any knowledge. SIGNATUREOFPf flSON RESPONSIBLE FOR FILING RETURN DATE b~~:~, ~13~f ~$ ADDRESS Paul F. Hemler 529 Via ra, Farmville A 23901 SIGNAT PREPARER HER AN REPRESENTATIVE DATE ~ t~ r r ADORE EI se E. Rog r , s ire 635 North th Street, Su 0, Lemo ne, PA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041192 15^56041192 J • Rev-1500 EX Decedent's Name: Elizabeth B. Hemler Decedent's Social Security Number 111 24 2512 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&NotesReceivable (Schedule D) ••••••••••••••••••••••••••• 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ......... 5. s. Jointly Owned Property (Schedule F) O Separate Billing Requested . • • • . • 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O 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/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............. .......... 13, 14. Net Value Subject to Taz (Line 12 minus Line 13) ............. .......... 14, TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLIGASLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 D • D D 15. 16. Amount of Line 14 taxable at lineal rate X .045 8 3 6, 9 8 3. 4 5 1 s. 17. Amount of Line 14 taxable at sibling rate X .12 D • D D 17• 18. Amount of Line 14 taxable D D D at Collateral rate X .15 • 18. 19. TAX DUE .................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056042193 256,500.00 349,822.52 0.00 0.00 134 , 814 •17 0.00 134,712.72 875,849.41 37,205.91 1,660.05 38,865.96 836,983.45 0.00 836,983.45 0•DO 37,664.26 0.00 0.00 37,664.26 O Side 2 15056042193 15056042193 J Rev-1500 IX Page 3 Decedent's Complete Address: Fle Number 21 07 0916 DECEDENTS NAME Elizabeth B. Hemler DECEDENTS SOCIAL SECURITY NUMBER 111-24-2512 STREET ADDRESS 3813 Coo er Kettle Road CITY Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Irnerest/Penalty if applicable D. Interest E. Penalty (1) 0.00 33,000.00 1,736.85 Total Credits (A + B + C) 0.00 0.00 Total Interest/Penalty (D + E) 4. If Llne 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII In oval on Page 2, Llne 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, erner the difference. This is the TAX DUE. A. Enter the irnerest on the tax due. 37,664.26 (2) 34,736.85 (3) 0.00 (4) (5) 2,927.41 (5A) ~ • 00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 2,927.41 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a retain the use or income of the property transferred;,,,,,,,,,,,,,„_,,,,.,,,,,,.,., ,., ^ b. retain the right to designate who shall use the property transferred or its income; ... • ...... ... ^ c. retain a reversionary irnerest; or ............................................. ... ^ d. receive the promise for life of either payments, benefits or care? ..................... ... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................. ... ^ 3. Did decedent own an "intrust for' or payable upon death bank account or security at his or her death? ® [] 4. Did decedern own an Individual Retirement Account, annuity, or other non-probate property which cornains a beneficiary designation? . • .. • . • .. • ............................. ... ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. Sect. 9116(a)(1.1)(i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. Sect. 9116(a)(1.1)(ii)]. The statue 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. Sect. 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) peroern, except as noted in 72 P.S. Sect. 9116(1.2) [72 P.S. Sect. 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. Sect. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedern, whether by blood or adoption. EXHIBIT A • REV-1502 EX+(8-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INH E RITANC E TAX R ETU RN RESIDENTDECEDENT • ESTATE OF FILE NUMBER Elizabeth B. Hemler 21 07 0916 All real property owned solely oras a tenantin common must be reported atfair marketvalue. Fair marketvalue is defined as the price at which property would be exchanged hetween a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevantfacts. (If more space is needed, insert additional sheets of the same size) ./ OM~10.2502-0265 -,f~ A, B. TYPE OF LOAN: U.S. DEPARTMENT OF HOUSING 8 URBAN DEVELOPMENT ~ FHA 2.QFmHA 3.QCONV. UNINS. 4.QVA 5.QCONV. INS. 6. FILE NUMBER: 7. LOAN NUMBER: SETTLEMENT STATEMENT AULT40-08 77782909 8. MORTGAGE INS CASE NUMBER: C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "[POC[" were paid outside the closing; they are shown here for informational purposes and are not included in the totals. 1.0 3/98 (AULT40-OB.PFDIAULT40-Oen2) D. NAME AND ADDRESS OF BORROWER: AMY L. AULT 3820 HEARTHSTONE ROAD CAMP HILL, PA 17011 E. NAME AND ADDRESS OF SELLER: ESTATE OF ELIZABETH B. HEMLER 3813 COPPER KETTLE ROAD CAMP HILL, PA 17011 F. NAME AND ADDRESS OF LENDER: COMMERCE BANKlHARRISBURG, N.A. 3801 PAXTON STREET HARRISBURG, PA 17111 G. PROPERTY LOCATION: 3813 COPPER KETTLE ROAD PA 17011 CAMP HILL H. SETTLEMENT AGENT: 25-1619811 CHARLES E. SHIELDS, ESQ. I. SETTLEMENT DATE: March 20 2008 , CUMBERLAND County, Pennsylvania PLACE OF SETTLEMENT 3414 CHESTNUT STREET CAMP HILL, PA 17011 , J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101. Contract Sales Price I 256,500.00 401. Contract Sales Price 256,500.00 102. Personal Pro a 402. Personal Pro i 103. Battlement Char es to Borrower Line 1400 I 5,838.02 403. 104. 404. 105. i 405. Ad'us[ments For Items Paid B Seller in advance Ad'ustments For Items Paid B Seller in advance 106. Cit flown Taxes 03120/08 to 01101/09 414.08 406. Ci /Town Taxes 03/20/08 to 01/01/09 1 414.08 107. Count Taxes to ! 407. Count Taxes to ~ 108. SCHOOL TAX 03/20!08 to 07/01/08 536.77 408. SCHOOL TAX 03/20/08 to 07/01/08 536.77 109. SEWER/TRACH 03120!08 to 04/01/08 18.28 409. SEWERfIRACH 03!20!08 to 04/01108 18.28 110. i 410. 111. 411. 112. ~ 412. 120. GROSS AMOUNT DUE FROM BORROWER 263,307.15 420. GROSS AMOUNT DUE TO SELLER i 257,469.13 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Da osit or earnest mono 5,000.00 501. Excess De sit See Instructions 202. Pdnci al Amount of New Loans 156,500.00 502. Battlement Cha es to Seller Line 1400 3,102.50 203. Existin loans taken sub'ect to 503. Existin loans taken sub'ect to 204. 504. Payoff of first Mortgage 205. 505. Pa ff of second Mort a e 206. 506. De osit retained b seller 5,000.00 207. 507. 208. 508. 209. ~ 509. Ad'ustments For Items Un aid B Seller Ad'ustments For Items Un aid 8 Seller 210. Cit (Town Taxes to 510. Cit Mown Taxes to 211. Coun Taxes to 511. Count Taxes to 212. SCHOOL TAX to 512. SCHOOL TAX to 213. 513. ~ 214. 514. 215. 515. 216. 516. 217. i 517. 218. 518. 219. 1 519. j 220. TOTAL PAID BYIFOR BORROWER I 161,500.00 520. TOTAL REDUCTlONAMOUNT DUE SELLER i 8,102.50 300. CASH AT SETTLEMENT FROMITO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER: 301. Gross Amount Due From Borrower Line 120 ! 263,307.15 601. Gross Amount Due To Seller Line 420 257,469.13 302. Less Amount Paid BylFor Borrower (Line 220) I( 161,500.00) 602. Less Reductions Due Seller (Line 520) ( 8,102.50 303. CASH (X FROM) ( TO) BORROWER ~ 101,807.15 603. CASH (X TO) ( FROM) SELLER ~ 249,366.63 The undersigned heretry acknowledge receipt of a completed copy of pages 1&2 of this statement & any attachments referred to herein. I HAVE CAREFULLY REVIEWED THE HUD-1 SETTLEMENT STATEMENT AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS A TRUE AND ACCURATE STATEMENT OF ALL RECEIPTS AND DISBURSEMENTS MADE ON MY ACCOUNT OR BY ME IN THIS TRANSACTION. I FURTHER CERTIFY THAT I HAVE RECEI EO- , PY OF H fYd -1 SETTLEM . T STATEMENT. Borrower eller- "E OF ELIZABETH B. HEMLER AM L. AULT t_.- ~~ BY: .. ._. _ ,._.: _. TO THE BEST OF MY KNOWLEDGE, THE HUD-1 SETTLEMENT STATEMENT WHICH 1 HAVE PREPARED IS A TR E AND AC RATE A t~T OF THE FUNDS WHICH WERE R EIV ANj,~ HAV fl R WILL BE DISBURSED 8Y THE UNDERSIGNED AS PART OF THE SETTLEMENT OFT S\ TRANSACTION. ~H ~ ~~,~- ETTLEMENT OFFICER Settlement Agent WARNING: IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE UNITED STATES ON THIS OR ANY SIMILAR FORM. PENALTIES UPON CONVICTION CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETAILS SEE: TITLE 18 U.S. CODE SECTION tOD1 8 SECTION 1010. L. TLEMENT CHARGES 700. TOTAL COMMISSION Based on Price $ % PAID F PAID FROM Division of Commission line 700 a5 FOIIOWS: BORROWER'S SELLER'S 701.$ t0 FUNDS AT FUNDS AT 702' $ t0 SETTLEMENT SETTLEMENT 703. Commission Paid at Settlement 704. TRANSACTION FEE to 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Ori ination Fee % to 802. Loan Discount 0.2500 % to COMMERCE BANK/HARRISBURG, N.A. 391.25 803. Appraisal Fee to VINCENT MINNICI APPRAISAL POC $300.00 804. Credit Repoli to EQUIFAX MORTGAGE SERVICES POC $12.43 LENDER 805. lender's Inspection Fee to 806. Mort a e Ins. .Fee to 807. MERS ASSIGN FEE to MERS POC 4.59 LENDER 808. ADMINISTRATION FEE to COMMERCE BANKlHARRISBURG, N.A. 575.00 809. UNDERWRITING REVIEW FEE COMMERCE BANKlHARRISBURG, N.A. POC 397.00 LENDER 810. OVERNIGHT MAIL FEE UNISHIPPERS 811. FLOOD CERTIFICATION FEE U.S. DETERMINATION SERVICE INC. 900. ITEMS REQUIRED 8Y LENDER TO BE PAID IN ADVANCE POC 16.00 LENDER POC 6.00 LENDER 901. Interest From 03!20/08 to 04/01/06 @ $ 26.626700/day ( 12 days % } 319.52 902. Mort a e Insurance Premium for months to 903. Hazard Insurance Premium for 1.0 ears to ERIE INSURANCE POC 471.00 904. 905. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insurance months $ er month 1002. Mort a e Insurance months $ er month 1003. Cit /Town Taxes months $ er month 1004. Count Taxes months $ er month 1005. SCHOOL TAX months Q $ per month 1006. months $ er month 1007. months @ $ per month 1008. AGGREGATE ESCROW ADJUSTMEI months $ er month 1100. TITLE CHARGES 1101. Settlement or Closin Fee to 1102. CLOSING PROTECTION LETTER to FIRST AMERICAN TITLE INSURANCE COMPANY 35.00 1103. Title Examination [o 1104. Title Insurance Binder to 1105. Document Pre oration to 1106. Nola Fees to CASH 15.00 1107. Attorney's Fees to CHARLES E. SHIELDS, ESQ. 859.50 includes above item numbers: 1708. Title Insurance to TRI-COUNTY ABSTRACT SERVICE AGENT 784.25 includes above item numbers: 1109. Lender's Coverage $ 156,500.00 784.25 106224709 1110. Owner's Coverage $ 256,500.00 106492364 1111. ENDORSEMENTS 100 300 8.1 to TRI-COUNTY ABSTRACT SERVICE 150.00 1112. 1113. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recording Fees: Deed $ 38.50; Mortgage $ 60.50; Releases $ 99.00 1202. Cit JCoun Tax/Slam s: Deed 2,565.00 ~ MoR a e 2,565.00 1203. State TaxlStam s: Revenue Stam s 2,565.00: Mort a e 2,565.00 1204. ELECTRONIC DOCUMENT RETRIEVAL to TRI-COUNTY ABSTRACT SERVICE 25.00 1205. OVERNIGHTNUIRE PROCEEDS FEE to TRI-COUNTY ABSTRACT SERVICE 14.50 20.00 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Surve to 1302. Pes[Ins ection to 1303. TAX CERTIFICATION FEE to TRI-COUNTY ABSTRACT SERVICE RE-IMBURSEMENT 5.00 1304. 2008 COUNTYlTOWNSHIP TAXES to MARIE HUGER 517.50 1305. HOME WARRANTY NATIONAL HOME PROTECTION, INC. POC 407.50 SELLER 1400. TOTAL SETTLEMENT CHARGES Enter on Lines 103, Section J and 502, Section K 5,838.02 3,102.50 /,_. / , SETTLEMENT OFFICER Settlement Agent Certified tD be a true copy. (AULTd0.0B/AULT40-0Sf 127 EXHIBIT B REV-1503 EX+(6-98) COMMONWEALTH OF PENNSYLVANIA INH ERITANCE TAX RETURN RESIDENTDECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE Nl1MBER Elizabeth B. Hemler 21 07 0916 All properly jointly-owned with right of survlvorhslp must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 AAG Hldg Inc 7.25% 9,321.24 2 ABN Amro Cap Fdg Tr V 5.9% 8,769.98 3 ABN AMRO Cap Fdg Tr VII 6.08% 11,054.98 4 Compass Tr III 7.35% 04/01/2032 12,300.00 5 Everest Re Cap Tr 7.85% 10,022.00 6 Everest Re Cap Tr II 6.2% 8,822.00 7 Financial Sec Assurn Hldgs 6.25% 9,214.00 8 Financial Sec Assurn Hldgs 5.60% 19,460.00 Dividend on above stock declared prior to decedent's death 350.00 9 HSBC Finance Corporation 6.875% 9,982.00 10 ING Group N V 6.375% 9,116.00 11 JP Morgan Chase Cap XI 5.875% 8,724.00 12 Lehman Bros Hldgs Cap Tr 6% 8,680.00 13 Merrill Lynch Pfd Cap Tr IV 12,462.50 14 One Cap Tr II 8% 5,042.00 15 PLC Cap Tr V 6.125% 8,770.00 16 PPLUS Tr DCNA-1 A 7.25% 9,939.50 17 PPLUS Tr TWC-1 CTF A 6.0°10 05/15/2029 9,312.00 18 PPLUS Tr GSG-2 A 5.75% 17,096.00 19 Preferred Plus Tr GEC-1 A 6.05% 9,473.98 20 Royal Bk Scotland Group PLC SP ADR L RP PF 8,400.00 21 Royce Value Tr Inc Pfd Stk 5.9% 9,084.00 Total from continuation Schedule(s) 134,426.34 TOTAL (Also enter on line 2, Recapitulation) I 349,822.52 (If more space is needed, insert additional sheets of the same size) Estate of: Elizabeth B. Hemler Schedule B -Stocks and Bonds Page 2 21 07 0916 Item Value at Date Number Description of Death 22 Verizon New Eng Inc QUIBS 7% 2042 10,018.00 23 Wells Fargo Cap IX TOPRS 5.625% 8,720.00 24 Partnerre Ltd 6.75% 9,462.00 25 Renaissance Holding Ltd Pfd 6.08% 8,102.00 26 FPL Group Cap Tr I Pfd Tr 5.875°!0 9,040.00 27 Gabelli Equity Tr Inc Pfd D 5.875% 9,204.00 28 Blackrock Glb Allocation Fund CIA 1,722.00 29 Blackrock Glb Allocation Fund CI B 78,158.34 TOTAL. (Carry forward to main schedule) ...... 1.34,426.34 1 1 ~; ~ ; W W W W W W W W W W W z I i m ~ m ~ W ~ rn z m ~ m ~ rn ~ rn ~ rn ~Z m z m W U 0 Q1 1 1 0 I {Q~1 I p M I ~ N ~ A i d I A I V' Itl m m o 0 0 0 0 0 0 0 1 N .@ 01 01 O O O O O O O O I ',11 1 F. r•1 01 e! 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O 1 m~ z W O H I O y I H p I t W $ U I ~ D ~ H ~ I U a ro 0 a z M • k0•~ w'n Z U M w~ O O W H O a" ~~ wv a b ro H 3 w vi O H N iPiG .~ a r d ~+ ro w m tq O M ~ •N a d, N O a~ O W Ny a a~ N O 0.0 N OC b as ., m H O ~-1 a0 GI N H d •~ O a C ~ @ O ~ 'O ~~ y c ~~ •E ~ o N ~ C C `y C d ~_ ~ _ ~ ~ p~ ` .~ s o C .N p ~~ ~ ~ ~ A ~7 ~ ~ ~ `'g 25 c ~ 3 ~.~ ~~~ ZI m m ~ 8 o a~i EXHIBIT E • REV-1508 EX+ie-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~[ MjSC. INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENTDECEDENT ESTATE OF - FILE NUMBER Elizabeth B. Hemler 21 07 0916 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Scheduel F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Merrill Lynch Money Market Account 87244804 33,749.31 2 PNC CD 31200310898 10,228.19 Per 10/31 /07 letter Interest on above item accrued as of decedent's death 18.75 3 Misc. Household Items and Jewelry 58,277.00 Per Susie Hemler a-mail of 06/05/08 4 Family Circle Refund 7.68 5 Golf for Women Refund 5.66 6 AAA Member Years Refund 27.58 7 2003 Toyota Camry 14,000.00 Sales price 8 2004 Toyota Siena Van 18,500.00 Sales price TOTAL (Also enter on line 5, Recapitulation) I 134,814.17 (If more space is needed, insert additional sheets of the same size) Nov, 1. 2001 8:37AM PNC BANK 412-705-2747 Na,489b P, 1/2 (~ PIVCBAIVC October 31, 2007 Cagle D. Swindler 635 North 12~' Street, Suite 400 Lemoyne, PA 17043 RE: Estate of Elizabeth B. Hemler, deceased SSN: 111-24-2512 DOD: 10/4/2007 Dear Ms. Swindler: In response to your request for Date of Death balances for the customer noted above, our records show tb~e following: Certificate of Deposit Account #31200310898 Established 03/19/2007 ELIZABETH B HEMLER DOD balance: $10,228.19 + $18.75 accrued imerest Checldug Account Account #5140028024 Established 06/01/1968 PAUL M NF.MT.RR MD ELIZABETH B HEMLER DOD balance: $15,532.74 + $0,00 accrued interest Safe Deposit Box #C178 Established 05/26/2004 ELIZABETH B HEMLER PAUL M HEMLER N1D Located: 32~ STREET BRANCH 1400 CAMP HILL Sl`iOPPING MALL CAMP HILL, PA 17011 (717) 761-2099 Page 1 of 2 Nov, 1. 2007 8:37AM PNC BANK 412-705-2747 No, 4896 P, 2/2 The decedent maintained Iavestmem Accoutrt (IlJV #41772123). For fiuther information, you may coAtact the Brokerage Department at 1-800-762-6111. Please note that this office only provides date of death balances for deposit accounts (IRA,s, CDs, Checking and Savings accounts). We do not process amy financial transactions or provide statements. If you need assistance with any of these items, please call .1-888-PNC-BANK (1-588-762-2265) or stop by your local PNC Bank branch office. Sincerely, ~ ' \ ~ 4 W'"' Rachelle Wells 1-800-762-1775 P7-PFSC-04-F 500 fit5t Ave. Pittsburg PA 15219 Page 2 of 2 Member FDIC Item ~alt,F~oiders and S'ferling SpoUn $25 Kenton Toys Cast iron:cart horse, &man $250 F1~~~F , „ ar~'~Tidv Tirt,~~,lNind,up street cleaner toy. ; $200 ~-~r~ aro~ rar<to,~ ,.~ ~ ~ $17 ~L3er ~ c, p ~ e ,wifh floral &`gilt~decoratlon ~ $23 ~. ,~ r ° e ~ d b;a9 $38 Sena ac~C amp, $10 ,~~,,, ~. V~•a~ Bopnet te~,lpot $2,250 "gar Bo~j1 ~et cup and saucer $300 1Nra ~g, +.p ~cu and saucer (hairline) $225 C`ar~ o ~~ p~d Saucer $350 ~~ o ~ I~te R , ~ $300 r ~~ ; ~ 'maged) ~ ?~ _ $100 Er. ra ~•. ~ Tepai~ed)"''- , '~ $350 r~,d cu ~ ~~ ' $13 „Rie a~ Iar~Wash stand $200 ~F~~gy~na~©~o 1~~189~0 ~` $200 .,. 1 ~~'t .,,° .. F<;•"a ~~es.;Doll~ 19~~'0` (damaged),; ~ ~~ $100 oink foo`tst`ool -- ~ ~ ~ $75 N ~ r ~bo ~ ,_:~ ~ j i r-, a ~ ~ , $100 s ~ :°~ Arm chair (mahogany °~ t $200 rrPla ~~ ` ~ • ~? ~ '" ~ $138 ~O,n 4~couere'~recfangulardish~ " ~' r ,~ ~;,,,~, .~,~, $250 s r Mar`b ex~ap.,pa~lor'table ~ 2 $350 ~G'"i ee o~ ncls ~ r,4 ; : a $175 4 °~; x •_` a e ~ ~' , ~ s $100 v~'r i ~1~ ~~ _ , `,'r~sr,~ ~ `` $750 a~ I + oo ~~ '~T',~r t, r r . $100 Fie r•~i '`~'~ fr ~~ r ~ ~ ~., ,~: $50 ~~ ~J ,f 4~ ~/~?~. T~ t fl'~ r ~ ~ r s a,`rockmg chair ;:_~ ~ ,, $50 O,°,~ Mi ~r~o ~ ~ ~ ;~< , .~. G;ipperi ~a e/F~epplewliite tran"sitionaLpine bureau''~~ $2,000 •Sarnpler' `~Anri Elizab'etti Ross 1823 $200 Be~lsidi=~f'able ~:~ $175 Od<famp~on bureau $33 C1 Ala: ~ ~ ion large:'bureau s $33 ~ti c~s~de tak~l~ _' ,~ $75 %Ib 5 aI"bowl,with lid(chips);: $325 ,~ ~ oti~ ouse' covered sugar bov31 (chip) $400 Ad lue peafowl dish ~. ~' r~~'. ~ ~ , ~ : ~ ~ $500 iCi'~ m~S~Ty'z'tk~~T~ Was, rngfon Monument%Mt 'Vernon Place/Baltrmocr $250 Pink anef green plate' $100 Pink, blub,' and;whife plate $50 Tucker=cup, plate ~ $100 White ~ Lavender raised; design pitcher with floral •r' $150 Roya~ Worcester chocdlate yet -pot and 6 cups &„: $250 ,~:.~ $47 Other divrdec~~c~iiria ~ :.z trv~~~~M~ ~~r Dotlltan~Lambefh brown & cream pitcher with wiridi $25 ,~Y. i~ "1~ 1L ~~ Y felt ....,_ (2)~blue'&.white fruit bowls-"Bonn., Messien;~Germs $38 Hummel'Nativity figures: all #214 set;(1951) $gp0 9 porceiairi•cttps, 11`saacers'with white glaze-`Boh Vinous ~Cantpi~divided Parfial~Po~celain,dinner'service Pareek Pattern 3:Sterlmg dem%tasse~spoons ' Hubley"wire hared terrier doorstop Mom and Dad's mattress File cabinet from Dad's office Blanket chest from Mom's room Bedside table from Mom's room Couch from Mom's room Chair from Family Room TV from Kitchen Mixmaster, toaster oven, canister set, pressure coc White shelves from Basement 1~"footstools "~ 2 boxes Mason jars 2 boxes wall paper remnants 2 buckets/ 1 laundry basket 2 glass containers seashells & stones 2 dresser (basement-badly damaged) 2 end tables from family room (damaged) 2 framed pictures Mom painted 2 lamps (damaged) 2 needlepoint pillows 2 pole lamps (damaged) 2 sm. crosses, 2 sm..ceramic pill boxes & 2 sm.sa~ 2 small wooden tray tables (scratched) 2 white lamps 2 white metal cabinet from basement (badly damac 4 "art" books 4 framed pictures Mom painted 4 small artificial /fiber optic Christmas trees 6 small framed pictures (from powder room) All the things I have made for or given Mom & Dad 14K,gold`oval,brooch and pair,-, of mosaic ear,rings.:~„ 14K gold stickpin; with ova,{,opal . 14K gold stickpin -with .heisted knot & diamond Bird house, feeder, sm. shepherd's hook, bird bath Blanket chest (damaged) (have receipt) Blue African tea carafe w/ glasses Box of weight watchers information Brad{ey & Hubbard brass oil lamps;,,. Cat, bunny, black metal eagle, small resin dog Coasters, wooden key holder (damaged) Computer chair Desk, chair (green seat),TV/VCR, Red chair, 2 twir Dirt Devil hand vacuum (no accessories) )=arly.Pi•int'A perspective View of'Venice' Etching of oyster gatherers in gold frame Everyday plates, bowls, cups water glasses Framed post card (lady in pink dress)/ Amish doll/F Green couch ,gold chairs, coffee table, lamps ,fan: $19 $91 $75 $30 $138 $10 $2 $45 $2 $0 $2 $2 $6 $2 $150 $0 $0 $2 $0 $1 $10 $2 $6 $2 $4 $2 $2 $3 $1 $4 $4 $6 $2 $0 $175 $50 $43 $6 $23 $0 $0 $100 $3 $1 $5 $60 $2 $150 $100 $12 $1 $40 In bad condition No value No value No value personal items personal items personal items Iron doorstop ,boot remover ,decorated bricks $2 Madorirt`a can--eo`,pin _ ~ $25 Misc. "picture" books (most of which t have given t~ $2 Misc. Christmas decorations (plastic holly/evergreE $8 Misc. kitchen items (wood knife holder, pan, 2 sm. $6 Misc. office supplies $5 Misc. plastic/clay flower pots, gardening stool, tool: ~ $6 Misc. table linens/candles/placemats/2 sheets $6 Misc. toiletries/ cosmetic bags $5 Misc. toys (dolls, erector set ,Lincoln logs, puzzles) $6 Misc. vases, wicker baskets & artificial flowers $8 Misc. yarn, material remnants & sewing items $8 Mom & Dad's tax returns 2000-2004; 2006 $0 Mom's green jewelry box (scratched) $1 Mop, Swiffer duster, sm. rake, wooden bench (bad $1 My baby treasure box $0 My personal folders $0 Old cabinet (basement) $5 Paper shredder $6 Picture from living room $8 Power drill $1 Rocking chair $0 Round table (damaged-from basement) $3 Bernina Sewing machine w/ cabinet (damaged-bac $40 Silver plated creamer $4 Single mattress & box spring $4 Short nightgown, zip sweatshirt, baby pillow, pink d $2 Sm. flag pole (damaged) w/ flags (well-worn) $2 Small carpet remnant from basement $1 Small engraved silver plated tray $8 Small lighthouse purse $1 Small rug (stained) $2 Small wooden bench ,wicker seat, small wooden b~ $2 Snow blower ,freezer ,snow shovel, wood, sofa bec $0 „SticK piri;'with shells forming a'pansy $18 Stuffed rabbit & beanie baby $1 Vera Bradley purse $5 Vera Bradley purse $5 White bassinet (damaged) $5 White plastic porch chairs, tables & bench (damage $3 Women's golf clubs and balls $35 Wooden cradle (damaged) $10 Wooden wind chimes (damaged/well-worn), sm. w~ $1 Wooden bird statue, wooden duck candle holder $1 Small black chair-later 1800's-my room $3g Tanzanite ring $4,000 Adam's Red Peafowl..plate (cracked] $300 2 Krugerrands ,$1,810 Total $20,840 Total Conestoga Total other personal items personal items personal items personal items Given to Susan and John in • Item ~anous;~Canton . $ingl~;Rose Tea pot(spout repaired): ,~ing'le `Rose:Bawl3{cracked): - ,~ Sing e~. ose'"c~ ;(small chtp~) ~ ~'s 71.7 ~4v ,. °ti=, ~ > ,'~ ar Bovul~(cracks/ no lid) ~ ~~ ~G e ~ ~ gay Hepplewhite bowfronf ~burealS _, 5 , .-~ py ..1 pia Jr ~. ~aG1 ~9 a e'~ ~'pairJting o~silkof a Chinese lady. r~ ~ M rl , ,..y ~. ~~reen ,~a o I,~s ~ gar~'bowl wlth lid ,{repaired) ~ .~ ~`T Green pl~dherwtthtPeafowl, oh an`e,~side '~ '" G_leen £~~~'lack stripe histfe plate ` T~wo;~urple~spatter plates ~'p ,_~ ~ .~, . ,, _ ~Q ~e i,'i e' e~iina ~~ ~ttaf,~ i, , ,ace ai Qs 11 saucers wifh white glaze Bohemia, CA 1900, divided _- ` ' ~arious a~ obi divided ,: '~ ; 'Cam~ia~~YGorharn flatware set' ~~ ~ r `~ ' ~ Lim~te ~;edifidn~~ien'nessyfisting picture #31/1QQ Z~Vera Bradley purses 3 plate stands 10 Placemats 17 napkins 2 pot holders box of coasters pen and ink watercolor {small) "Love" wallhanging african table cloth Medora Poster Charcoal picture of Betsy 3 scarfs family pictures georgetown 1974 yearbook magnets pillow 2 folders of Betsy's stuff 1st communion veil Africa photo album Wildflower picture 2 wooden turtles 3 wooden bowls african cloths african waterjug african vase and cross african pot holder Baby's treasure box -Betsy Mikimoto Pearl Necklace 3 Krugerrands Total Total Conestoga $17 $900 $200 $125 $250 $250 $125 $2,250 $150 $250 $325 $150 $350 $202 $47 $19 $91 $2,000 $150 $10 $1 $5 $8 $1 $2 $3 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,000 $2,715 $12,599 • 4' Item `Various-Lanto~_~~ Black beatl'e'tl"bag ;~krt Deco. rnetal.:mesh~6ag by Whiting & Davis ~~G.arnation plate. ~ ,~ •• e~b w~~(repaired) ~. r ~~ ~~_~ lath ~, ~~ ~ ~ cracked) ~~ ew ~~ 1' t ae tury~O11 on canvas 'First Grandchild' Small table with hearts on 2 sides Hepple""" ife four rawer.bureau with inlay c.1790-180 Clii'~~~~ st~~u = rtese.e o~~boWl (chip repair) Ma o.ai ~ d. Fair ~ ;-~ t~ ,~ , ~ , ~O'' a s J~tY~ `~ ~r ~ l i, c,~S •y '~ a ~, ~: n ~ ari 8~ c oaEL ~WilliarnSimmon"s Ta for Jr: 1883 ~ ` ~ ~~ ~• ~! ~~,;~s, , r~ , ~,.~, ~;~ ~, , o ~ ~er~e fm~front bureau (machine made!) k r~ a ~4r `r t t t ~ ~. ~ .~r r _ 7, ~~~e o Sul p he'apo~~(damaged~)^ a, ~, Re ~ era o ~ up (chips/lines)') f w ih w ~ ' f~~dt Eilue~stn(pe sugar bowl (damaged) ~ .~ i 5 r ~ ~ ~ ~,• Re b~~~~U ~I~$ E~elp•late'S, d ~'''f~. ' ~ t~~~4 r a1 ~ _ 1 '~ r Bfac ~ 7u _ e~ p~'t~(repa~ed ~ ~,+.~ ~ ~~ -! ~ ac,'Oner~~al Stone Platter~rep~),a ,~ ;r ', ~r , k - ~ei ~~~~ ss" r~ 1 ~r ~ ~ ~ - a ~ ~` n , ~ -, , f ~ ~,G.LI I !Sake ~c ~' r!!~Y ybd `~` a~ ~ .f a 1. °c _. f'f ~`A t ~, 9", ~.. ~ h ~. .y. .. r~ < ., ,M1 .; Y -. y 7Y`~..-s y°por.ceiarr~ aups:, ,i i sa,ucerswim v .,~ , +~ o ~~ a redivided? 4 ST i c'1'S~t'. ,. ~~ .Li og. a a, ia1 china set ..~.~~~~ Wicker porch set Glass table on porch Wicker plant holder wrought iron serving cart Oriental men Kitchen cabinet Dolly Step stool white bedspread -old blower Watering can 2 lawn chairs Towel dispenser Large Pot 2 Wash bins and 2 laundry baskets 1 hair wrap 2 loufa sponges new 2 clothing shavers f ~ ~~ u ~ :~ ~ <<' ite~glaze` Bohemia,.CA 1900 divided, '~ '~ •~ $17 $23 $28 $300 $325 $400 $250 $200 $300 $5 $1,500 $250 $25 $150 $175 $225 $1,000 $75 $150 $300 $500 $350 $375 $250 $202 $50 $47 $50 $63 $19 $91 $558 $200 $100 $10 $5 $5 $10 $5 $5 $1 $2 $10 $1 $3 $1 $1 $1 $1 $1 $2 C~ • 1 hand grip $1 5 wrist braces $2 1 hairdryer $2 3 boxes buttons $1 1 T shirt $2 1 umbrella small $1 2 Vera Bradley purses $10 1 Vera Bradley large bag $15 3 hand bags $15 2 evening bags $g 1 pot wrap $2 1 foot bath $2 8 bars soap $1 8 tooth brushes $1 3 dental floss $1 1 bathroom tote basket $1 3 soap dishes $1 1 plastic set toothbrush and soap holder $1 family pictures $0 6 baseball caps $2 10 nightlights $1 1 flashlight $1 1 box picture hangers $1 1 box small hardware $1 4 boxes matches $1 P`air~of hand colored engravings 'Chaff-les Seyrriour`& Princess and Charlotte .o ~ $100 Colored engraving 'Hoopoe' plate~and 'Callipe' plate ~L=ondon 1794 ~ ~ $113 small blue and white pitcher $2 1 foot stool $150 Chesepeake Bay Framed Picture $10 4 Plate hangers $1 Assorted Batteries $1 18 Placemats $3 10 Napkins $2 1 Vinyl tablecloth $1 1 Welcome Friend's sign $1 Index cards $1 Envelopes {large, medium, small) $2 1 Gravy measuring cup $1 1 Bottle Calcium $1 7 Small bowls and saucers $1 5 small corningware plates $2 9 medium corningware plates $g 1 knife sharpener $1 1 potato peeler $1 1 turkey baster and spatula $1 5 dish cloths and 1 dish towel $1 3 bags chocolate chips $1 1/2 bag rasins $1 8 boxes soap $2 10 packages marinade mix $1 2 measuring cups $1 • 1 large mixing bowl $~ 1 set metal book ends $1 1 framed picture "house blessing" $2 1 monet coaster $1 1 box coasters $1 1 picture Fr. Tom $0 1 picture Sr. Angela $0 1 Claude Monet puzzle book $2 1 Velveteen Rabbit book $2 1 Chinese export Porcelain book $5 1 Canton book $5 Various Bridge game pads $2 2 framed pictures -stages of life men and women $g 1 Hemler's glass tray $2 1 Fireproof safe $10 1 Protractor $1 1 Wrapping paper container with 12 rolls paper $5 Candles $5 3 Cloth table cloths $2 8 packages napkins $2 4 glass cranberry bowls $2 1 pair white slippers $2 1 women's jacket $5 1 box safety pins $1 1 small wooden chair $2 1 picture William Taylor $25 Framed Map of Virginia $10 photo album -baby Rachel $0 Baby's Treasure box -Paul $p Paul's personal folders $0 1975, 1976 yearbooks $0 2 white sheets $~ Paul Hemler family photos $p 6 rope coasters $1 office supplies (clips, staples, pads, sticky pads, reinforce, pencils, pens) $5 stapler $1 whole punch $~ 2 battery testers $2 4 magnifying glasses $2 3 pair scissors $2 pocket knife $1 piccolo adding machine $1 2 rulers, 2 flashlight bulbs, file folders, tape dispenser $1 1 1983 pewter ornament $5 Bookcase from Pauls' old room $10 chair Mom and Dad's room $5 1 sailing poster $1 shark vacuum and attachments $5 headboard and footboard -Mary's room $15 dresser -Mom and Dad's room $20 card table $3 2 saw horses $2 • L_J box paint brushes (used) $2 4 clamps $1 2 L's $1 6 handsaws $5 small box old hand tools $5 trouble light $2 5 scarfs $2 charcoal and pastels boxes $3 "Complete Sailing Handbook" Roland Denk $2 small box old toys $2 20 32 cent stamps $g small sailboat poster $2 "The Sea Hawk" Raphael Sabatini $5 "Heavy Weather Sailing" 1981 K. Adlard Cotes $15 "American Practical Navigator" 1977 Vol. 1 Bowditch $10 "American Practical Navigator" 1981 Vol. 2 Bowditch $10 Birthday Card $1 Official U.S. Coast Guard Recreational Boating 1969 Guide $1 "Pride and Prejudice" Jane Austen 1961 $1 "Days Off' Henry Van Dyke 1907 $g "Essentials of Formal Logic" Michael J. Mahoney S.J. 1918 $g "Principles of Natural Theology" George Hayward Joyce 1923 $20 "A Tale of Two Cities" Charles Dickens paperback $1 "History of the Catholic Church" Neill and Schmandt 1957 $17 "British Poetry and Prose" vol 2. Lieder, Lovett, Root 1938 $2 "Pictorial Lives of the Saints" Shea 1887 $35 "Sociology: An Introduction to Sociological Analysis" Tinasheff and Facey $10 'The La Scala .Encyclopedia of Opera" Bagnoli 1993 $2 "Her Only Sin" Bertha M. Clay $25 "Man As Man Ethics" Higgins 1951 4th printing $15 "The American Poets" Longfellow editor: Untermeyer 1943 $15 Diamond Earrings $750 2 Krugerrands $1,810 Total $12,072 Total Conestoga Total other • Item Chinese export bowl Parr ofiWallace `Steeling 3 1!2" candleh~olders~ Crown Staffo,~dshire ceramic-scotch: &~ bouebon labels Darrau ,'Canton ~Ca ~ {'idle dish:` `~ ~t ~ sauee~~ ,~ w n ~;o ~ ot.(cr:acked;) ~a t r ~ ~nul ~~~ .,.:~ ~_" Ga rnatr~3l~te`~(sreparred~) ~, :. Carnafia~~@u .and Saucer Grape platex(repaired~) Rose ~Medalli:o"Plate'. :;• C' •~,~~_.. alkirgg stick',w~th{rnlay/carved ivory heads _ o.~ e~f~e far with:6`panels (damage.): =P o. - a'~le~table'lamps~ ' '' e~afo~l ari'branch plate: (musfard body/blue banes) Re ~; ~1: ,~ , ~ r Red $ [' _ s spray, cup plate Pin~C~Fa o cup~p'late' • BI'tae ~rle snipe pitcher ~~ Cu =gyp a ~: ,: L ~n.o ~ ~ hina'~set - - Le a- ~g is It pepper ~ °t ~:. A a ar ~,r _ ~t en floral cup Parr~o'Gr~ ~ canters star & cross m Gofhic window patters 9 porcelairtrCUp~'itM11 s~ucers;wrthK~irte graze ~Bdhemia,•CA 1'9 Varrous~Can~oh~dr~rded: _'- ~~ S _~Kirk'8~:~Son~f~'a~ivare set .., ~ :, ,.~ ~~ Pa~ir~o f,. scan leabras shell~& g2droon pattern s ands ';, 4, Sfai s„ oc .. ~ r Misc, screws, nails, 2 organizational boxes flourescent light white clip light Thoroughbreds -book Big Red -book A Touch of Greatness -book Oz books - 6 Blaze Finds the Trail -book Heads up Heels Down -book PA Dutch Stuff -book Thee Hannah -book Henner's Lydia -book Chinese Export Porcelain -book China for America -book Canton for the Collector -book cream colored carpet remanant area rug (front hall) 2 runners L J $25 $25 $20 $17 $75 $350 $1,100 $175 $150 $350 $225 $100 $75 $250 $325 $100 $500 $18 $25 $375 $202 $425 $75 $47 $38 $125 $19 $91 $1,500 $125 $200 $100 $1 $1 $0 $0 $0 $0 $12 $0 $0 $3 $1 $1 $4 $4 $1 $3 $4 $4 • • 2 fish dishes $1 Eureka Superbroom $1 Oreck vacuum $10 Oreck hand held vacuum $5 broom $p tee shirt $5 pair of brown gloves bathrobe 3 scarves very light weight sweater blouse red hat 2 end tables -living room $16 Chest of drawers (upstairs hallway) $3 2 book shelves (Anne's room) $g Tom's wooden table and 2 chairs $20 White end table $1 Oval black mirror (powder room) $10 2 wooden round containers (1 not finished) $3 small wicker seat for stuffed animals $0 small rocking chair for stuffed animals $p Head/foot board -Mom and Dad's bed $16 small bed side stand $3 small wooden step ladder $g tree branch saw 2 rakes shovel Dad's treasure chest box (damaged) $1 Mom's wooden box - 3 drawers (damaged) $2 2 sauce pans with lids $20 cheese grater spatula soup ladle double boiler various magnets cake pan 13 x 9 2 corning casserole dishes Cow 4x4 note holder salt/pepper shakers -acrylic 2 pfaltzgraff tea pots blue white speckle turkey roaster mini-chopper apple corer /applesauce maker ricer spice rack with spices 6 very small "flower" bowls small white lamp $1 2 black lamps (from family room) $g Mom and Dad's bed spread $5 Sheets for queen bed - 1 set $6 table cloths/napkins/placemats • Wooden card box w/ 2 decks cards $1 4 wicker baskets $2 Duck planter $p Badly rusted fish wind chimes $p Loon mobile $p Horse show mementos $p Stuffed animals $1 Rectangular wicker basket $1 Large metal key $1 3 iron door stops $g Black metal duck on wooden stand $~ Blue metal container with flowers {sat by fireplace) $1 white vase with pink rim $~ small white vase 5 1/2 inches tall (narrow) $p small vase with heart 6 1/2 inches tall (narrow) $p orange vase -cracked $p blue/green vase $p 2 very small loons (metal) $p cow with metal rod in back and 3 smaller magnet cows $p 1 set duck coasters (#4) $1 Silk flowers (assorted) $5 Whale covered container $1 Ceramic pencil holder $~ blue/white glass box for trinkets $p glass box with butterfly -broken $p Octagon hand painted tray $1 Octagon wooden wall clock $1 pitchers - 3 glass $3 Duck covered candy dish $1 Cross from Tom $1 Potpourie covered dish $1 misc. hot mats $2 Candles $2 2 yellow labs -porch decoration $2 2 metal plant stands $2 2 needle point pillows by Mom $2 Trains -Dad's and Tom's $75 Vera Bradley purse $5 Vera Bradley makeup case $1 Wedding dress $p 2 rolls X-Mas paper $p Trinity yearbooks $p Curio box $p Baby book and misc school papers $p Glass anchor in piece of wood $p Large sand piper $p Small sand piper $p Egg cup with flowers $p folding heart basket $p Duck planter with silk green plant $p Computer/printer/scanner $1 p • • Stapler (small) $0 Pile of scrap paper $0 file cabinet $2 5 x 7 Tara and me jumping fence (picture) $0 George Meade -small print $3 wall plaque -friendship $0 AHSA medal certificate (picture) ~ $0 Wade Meade -small print (picture) $3 Notre Dame (picture) $6 2 ducks (small in wooden frames) $2 Federal Hill (William Taylor) -picture $3 William Taylor (small photo in boat) $0 Cows on Parade (picture) $0 Mollie (picture) $3 Great Grandparents - 2 (pictures) $16 2 ducks (pictures from family room) $10 Colored etchmg~'Corner'of.Greenwich & Dey Street' by Damen $150 South Street from Maiden Lane (picture) $10 Montgomery Street (picture) $10 Mom and Dad in beach frame $0 Mom and sisters at beach $0 Anne's wedding album $0 Billy's baby album $0 ducks on paddle board $0 marbles - 1 box $0 9 puzzles (some missing pieces) $3 2 trucks $0 Sled $3 Tennis racket $3 Exercise bar $6 Lake scene -Tom's $10 Empire,maf~iogany. mirror - 1830-1840 - Mary's-room. $100 Pennsylvania House Dining room table and four chairs $50 Pennsylvania House China cabinet $50 Tea cup display case $5 2 book shelves (basement) $10 TV/VCR/speakers/remotes $45 Wedding/engagement rings $2,000 Small pineapple desk lamp $1 3 Krugerrands $2,715 Total $12,766 Total Conestoga Total other EXHIBIT G REV-1510 EX+(8-98) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENTDECEDENT ESTATE OF FILE NUMBER Elizabeth B. Hemler 21 07 0916 This schedule must be completed and filed if the answerto any of questions 1 through 4 on the reverse side of the REV-1500 COVER SH EETis yes. ITEM NUM DESCRIPTION OF PROPERTY INCLUDE NAMEOFTRANSFEREE,RELATIONSHIPTODECEDENT& DATE OF TRANSFER. ATTACHCOPYOFDEEDFORREALESTATE DATE OF DEATH VALUE OF ASSET %OFDEC'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 US Savings Bonds POD to Decedent's son, 18,666.60 100 18,666.60 Paul F. Hemler $5,375.00 plus $13,291.60 accrued interest 2 US Savings Bond- POD to decedent's daughter, 23,703.80 100 23,703.80 Anne H. Taylor $6,125 plus $17,578.80 accrued interest 3 US Savings Bonds -POD to decedent's 23,703.80 100 23,703.80 daughter, Mary H. Garbarino $6,125 plus $17,578.80 accrued interest 4 US Savings Bonds -POD to decedent's 23,703.80 100 23,703.80 daughter, Elizabeth A. Hemler $6,125 plus $17,578.80 accrued interest 5 Merrill Lynch IRA 32,001.00 100 32,001.00 Beneficiaries: Decedent's children Per 12/3/07 letter and Estate Val 6 Met Life Annuity 6,533.72 100 6,533.72 Beneficiaries: Decedent's children 7 Cash to Decedent's daughter, Mary Garbarino 6,700.00 100 3,000.00 3,700.00 January 1, 2007, March 9, 2007, May 3, 2007, May 22, 2007, July 8, 2007 and August 10, 2007 8 Cash to Decedent's daughter Elizabeth Hemler 5,700.00 100 3,000.00 2,700.00 October 6, 2006, November 15, 2006, December 15, 2006, March 11, 2007, March 14, 2007, August 1, 2007 TOTAL (Also enter on line 7, Recapitulation) 134,712.72 (If more space is needed, insert additional sheets of the same size) 1, ti:: . ~. V k~ ~~~i __ _.... ,., ~ ~ ~, 111 24 251+ ~.,:.: -~ •.~:: -tif Mf :D hP ~ jL ~~~'' ~~ EL IZABETN B iiEMLEI .;.. "~ 13 coPPER KEsrr~- P HILL '- -: ; ~~~~~~iurii~~~~~ ~ - ri ~~ _ 1 fl ~-3 ;; ~ ~; • ~x~ ~ ~,.~0000 400.0 7~.0 ? ~ -~ ~ ,.: ~ Y~iT '~ ~ ~~- - t 2 i. i M ~~~~ t ;, ~~t ~ ~~, ~. ~ ~~ i?,A -701 Y ~ I x+20 ~ f ;~ , a,,,~f,,.~~~ : ~'~~? t{~ ~ ~ ~ > Y ~J~Ii' S '~, t {~~ ~ ~ . ~~ _ a~ ~ `~ X0076699 L~q~~ ~ ~' _ : ~, ~_ 1 I t ;.? ~ , i~ ~. : , .', ~r ~„* ~~-. -~' '' ~ 11 1 2~+ 251^2 ~'~ a , . ~ .. _ ..__._l, ' _ c;;. , . ~;y' ` ,~ ELIZABETH 8 HfiMLEKf., w y ~ - a - r~ ~ t,l " F Y3 C0~'PER KETT~ ~_~~~ k l . ±soooo 900.0. ~~o ~ ~~,Q ~~ ~ ^^ -~ ~ 8 V~ ~~~ 7~~~^~~ ` ~ .~_.~ , `} ;, ~yyp~-~~~ #~ y~~uina`k}+tV; 1k~ ~~a~ti"`~`>~" ~ ~ n~ViNl~n*~~a bs ~ j' ~ f l~ -~1 ~ ~ t )j ~. ~1 ~ ` i ,7 . 1 ^~l ~ ~~ ~ -$~?~ ~~ ;~ a .~~~1 x ~ ~ a SERFS E 111 24 2512 ~%~ELIZABETH B HEMLER 3813 COPPER KETTLE RD CAMP HILL PA 17011-1420 L,, H I,,,111„~,,, I I,„I I,,, I I ~ I ~ ~ L, I, I I I,,,,, ~ i l„I L L I, ~ 1 POD ELIZABETH A HEM4ER W411CH 16 THE 1~iR8T AAY OF O1 1978 FRB PITT 04-11-03 1 RI 030980137 001 001 0212504050 a.~. .,.,. °~~.~ D 212 5 0 4 0 5 0 E ..,~.~I,w.a . ..H~.~~.~. ~.,.,, ~:0000 9000 71:6 6 ~' 0 2 L 2 50 40 50~~' `~'^'^'~'~~~ WH~GN If tllr /IR{T DAY OF 111 24 251'2 12 1977 TOELIZABETH B HEMLER FRB PITT 04-11-03 3813 COPPER :KETTLE RC1 1 CAMP HILL PA 17011-1420 i,„I I I,,, I I I,,,,,, I L„11,,,11, l ~~ i„I ~ I l 1,,,,, ~ 11~~ ~ 11 ~ L 1„i POD ELIZABETH A HEMLER} RI 030980137 001 OD1 0213600193 ~.A.~.~,~,~..,..M. °+~~~~-- M 213 6 0 019 3 E ....,~,a ,"....~1~.;..~, x:00009000 7i:6 7 50 2 L 3600 L 9 3i~" SERIES E ~~'~+++^`~'=~'~'r- wHicH rs ~Hti K~ReT oar or 111 24 2512 01 1978 TOEIIZABETH B HEML.ER FRB PITT 04-11-03 3813 COPPER KETTLE RD I CAMP HILT. PA 17011-1420 IIIIIII,/IU 61111,i L1t11:It1I~11-1h,IrllLu.r~llullll1.I11i POD MARY H t3ARBARINO RI 030980144 001 OO 0213600216 a...~.,~o;,~~...w,.. °~ ~~~--- M 213 b 0 0 21 b E x:00009000 ?~:6 ? ~'' 60 2 L 3600 2 ll6~i' ~~~ 111 24 2512 %~ELIZABETH B HEMIER 3813 COPPER KETTLE RD CAMP HILL PA 17011-1420 IIIIIIIIIIIIIIIIIIIII/IIII11/IIII/1Il1I/IIIt11111II11II1ItI11i POD MARY H GARBARINO WNIC N. t6 THE /IR9T OI1Y O. O1 1978 FRB PITT 04-11-03 1 RI 030980144 001 0Oi 0212504053 ~,.. ~~,~,~ W. °~~~:.-~ D 212 5 0 4 0 5 3 E •.w wow ~.u ~M 1....I..ryJ IAA 1.....~.~. x:0000 9000 ?~:6 6 ~ 30 2 1 2 50 40 5 3~~' ~ h ~` _ ~ 4 .~ii8t ~ ~1tTl~ktaT G~~CN 6D YG`+lR~ .,. a, •• F7lOM1{.U E°Cl4Tlt ~ a~ f ,:,. __.,. , .:. . ~, w ' ~'' °~~ ' ~ ~ 111' 2~i X512' ;~~e,i. Q6 ~~ 19~3$~~ _, ~---, - c c=_ 1 x a t' `~ l"b ELIZABETH B NEM~.~R~_ `~ ~, ~~ ,~~~~ ~PxTr; ~,_~. ~~ ~ ~- _~ av a~~~a..o ~ 3~• ;13 COPPER KETTi.fiF..~~t~ ~~; is ,~" ,;~ P HILL ~ ' ~ t `~ PA: X7011-1.G2Q ~~,;;~~• o~t,Na~+~«. } '; ~: 007bG ;~ x.. ~ '~~~~~i ~0 ~ ~~ ~ ~ ~ ~` r ~..~ 9494. ~ -~- , - , . ~. ~.:~~ • ~ t ~ ... _~ t x.0000900`0 7~. i , ~J ~.,~CW.~! ~. • ~~~-~ 111 2G 2512' , _~ '~ ~ _ . .~~ELI~ABETti'_ B. ~FI~MLE~ '' ~ ~: ~~ P. 'k ' ~ ~ ~OP~'ER' KETT~ ~. ~' ti I. L L, '~,~~: ~.., ~ ,,~~yyi~~~~~lt~~~~i`ili~i .. _ ~. ~0 f~ ~`~9 C~ C3'~ 7+.'0.`7 ' ~~~ ~~~ :rFJC.X' _"-••--~--~ ~-.FROM ifRVEpwtE ~~ '0'[i ~ 1986 `1_F --~ ~<sSUE ftrc: ~, ~~.,yyRyy, PIT`F. 4.0l7H1~~61J~~ t ~-~ ~ 1 ~,' ~ 420 ~ ~~tiro ~ a ~ ~q~T aFt~«r ` ~ ~ ~ =' '~ L u .~..~.wY.ra4.$.wvr ~6~Q0?669~9193u" _ SERIES 111 24 2512 12 1977 TaELIZABETH B HEMLER FRB PITT 04-11-03 3Si3 COPPER KETTLE RD i .CAMP HILL PA 17011-1420 ~,..iii,,,~u,,,,,~u,,,n,-,~~,i„t„i.i~i,.,,.~it„u,i,i„i POD ANNE H TAYLOR RI 030980142 001 001 0213b00208 a...,,~.,a,w,.,.~. y~. ~~-~-~--~. M 213 b 0 0 2 0 8 E ~.M.Wiq. ` ~ ~' .1%...Mry JM. ~rwy ~~nnnngnnn ~~~~, ~ qfl a 1 ~~flf l ~f"tAu~ ~~~~~ ].11 24 2512 TaELIZABETH B HEMLER 3813 COPPER KETTLE RD CAMP HILL PA 17011-1420 ~u~~~~u~~~~uun~~u~~~m~~~~~~~~~~~~~~unnl~u~~i~~~u~ POD ANNE H TAYLOR wn~c« is *~e .,asr nor nv O1 1978 FRB PITT 04-11-03 1 RI 030980142 001 001 0212504052 a...,.,.,a.,~,.,~.,.. °~.~~,-:.~~..._. D 212 5 0 4 0 5 2 E ,~..,...,a,..;,...,..~ x:0000 9000 7~:6 6 ~'' 20 2 1 2 50 40 5 2i+' ,:`" 1: ' 111 24 2512: ,P~ `~- _ ,~ ~_' ~'~ y 7a E.LTZABETH B H~MLE1~,,. ~ E i=~ ~- ~ Vii. `i•~ 1,~3 G~PPER ~CETT~ ,,~`_,_.L~' ,,~;, P H1LL ~ t 1 ~, I PA~-~7011- .~? , A' ~ E H -TAX ~ ~~ _ ~~ ~~.~~:~~.' ~.0000900Q?~'0? ~,Y600766q I ~4 4 111 24 2512: .. '; a ~x"~`rHELIZ°ABETH` $ HE~M~.~~ i n ~ ` f ~_ ~ ~ ~ ~ ~ ~ p N L L ~t.T' tl 1 llrii~i~~~i1 '~ u.. 'rJi:~~' ' ,i ,S R~ ' x 111 24 251: ,~ ~. 30~ ,~~,~w. ~~ na ... ~'-.T~'EFLIZABETH B HEML . t~ rsz .,,~ ~~ caeP~~ ~~~rY ~' F' N T L ~4 '~. ; ~.,, ;., ~tt~~~~rirti~~~rt _, 9~~'~~ ~~:~~ -~ ..:. ,..,.., _ ~ .. h. ~~ , A° .._. , ~ u~7e~'~ ~ ao rc.~s ~: O:b~a ~ 19~86~,` 4' ~~ ~' ST,i ~ l7 k'f f' s.y l _, Z ;; O,C~~~~.,3.~tG 3 ,. .1. ~ ~,_ ~` ', 42 O F~~Y~.1° ., bxrwq.arww `.'. . e n ~ ' ,'~"{ ~ ~` 'F" ~;~ 9 1 8 2 ~~" ~ ~ ~ :~' ;'~.r~, r ~ et~`~ ` , ~~~ ,~ ,. ~ ,, ~~ . iMrtrsc5lr ctiyA~ES ao r~ana ' FRAM 76~UE"D/t7~S ~Qb`~` ~ 1986 ~ '.:. ' ,~~~; R~~ Ti`. ,' O'~r~,~~~41.~ `, as~':;,~ , ,; ~ ~,, 4'~~~~ n1neQ-Tnw ~ ,, ~; ~, ?'tea ~ } y `~~~ 007669483:_ ~~ ~b~9:i~3E r . ~ _ . . y , ~'17t!}M kt-+~ '~ 1 % ~ 0. '' t .~ , ~---~ ~ o . ~, ~ }+~~ ~~ --r ~ ~ ~ u e a'~a#T ~ ~Y ~': T ! a ~ ~.__ ~ ~~ 1 ~,~ CT99~.~~ ~~~; ~ ,3 eOQ~'6~`~-91841`. : - _ `. -~::1 ------7 r mrraa, *a~namn~~c.mrncrir~rm~a~t„-u~r~,~~ S ~~~~" ~~'"~~ ~"' -~~ WrtICN I{ TH[ ~1F8T OAY O~ 111 24 2512 Oi 1978 %~ELIZABETH B HfMLER FRB PITT 04-11-03 3813 COPPER KETTLE RD 1 CAMP HILL PA 17011-1420 L,. t l i,,, I I I„~,,, I I, ~, I i,„11.1 ~~ 6 J,11l,. ~„~ I L J L !, I, J POD PAUL F HEMLER RI 030980139 001 001 0212504051 ~.~..~.,~,~~;~ .. °~~;~ ;~-~. D 212 5 0 4 0 5 1 E x:00009000 7:66 "'~ ~0 2WL 2 50 40 5 Li~• . Alfred G. Farina, Jr. . The Farina Group Fitst Vice President -Investments Senior Financial Advisor 214 Senate Avenue; Suite 50l PIA Program Portfolio Manager P.O. Box 810 Camp Hill, PA 17011 6~ Merrill Lgnch Kim Lee Kenawell-Hoffecker, CFM, CSNA, CRPC Assistant Vice President Senior Financial Advisor PIA Program Portfolio Manager 866-363-5510 -Toll Free 717-975-4602 -Direct 866-232-0223 -Direct Facsimile December 3, 2007 Keefer, Wood, Allen & Rahal, LLP Attn: Elyse Rogers 635 North 12~' St. 4~' Floor Lemoyne, PA 17043 Dear Elyse: www.fa.ml.com/FARINAGROUP DEC 0 4 2007 The approximate value of Elizabeth B. Hemler's IRA account # 872-78019 on October 4, 2007 was $32,001.00. Blackrock Global Allocation Fund (MDLOX)1556 shares CUSIP 092517103 Date Close High Low 10/04/07 00.00 20.50 20.50 Cash/Money Market approximate balance on 10/04/07 $103.00 If you have any questions or need additional information, please do not hesitate to contact me directly at (717) 975-4604 or toll free at (866) 363-5510. I can be reached Monday -Friday between 8:30 a.m. and 4:30 p.m. On behalf of the Farina Group gam. Tres a L. stop Global Private Client Group Client Associate for The Farina Group The information set forth herein was obtained from sources which we believe reliable, but we do not guazantee its accuracy. Neither the information, nor any opinion expressed, constitutes a solicitation by us of the purchase or sale of any securities or commodities. Neither Merrill Lynch or The Farina Group is qualified to render tax, legal or accounting advice. For specific inquiries, please consult your respective professional advisor. Printed in USA. • Merrill Lynch IRA Date of Death: 10/04/2007 Estate of: Elizabeth Hemler Valuation Date: 10/04/2007 Account: 92043 Processin Date: g 12/10/2007 Report Type: Date of Death Number of Securities: 1 File ID: Hemler, Elizabeth Estate Merrill Lynch IRA Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 1556 BLACKROCK GLB ALLOCATION FD (092517103) CL A Mutual Fund (as quoted by NASDAQ) 10/04/2007 20.50000 Mkt 20.500000 31,898.00 Total Value: Total Accrual: Total: $31,898.00 $31,898.00 $0.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) • tu4etLi~fie Investors ~ u~ P_O. Box ~~5 pes ~lair~e:~ i~ 5+D~tM7'-Q2J~ ; °~ avember 28, ~~~ PAUL F HEMLER ~291t7A SACRA F~,Rtv~JllrLi, l1A ~39{3't RE,:' f'I~TLtF~E IMVEST~ORS tJS~e IfrtSt:IRAtJCE G~N9PA~Y ~C+C}~`fI~CT 9~~14?{~32Q98 a~IVtIER Elizabeth Hemler fJ~ear hflr. Heml~r_ '~fU'e have proc~s;5ed a lurr~~-sum distribution representing the? proceeds faayable to your: under t17~ abr~~e" refere;n~ annuity: Ytre are fending a check iii the arno~tnt Qf 15$~q.~~ to your hams adCfress. und~rseparate cover. The table below details how your ch~cfc amount was cafculated_ PprtlO~l a~~zccount value at {It'ath, dLle QlI a5 br,'neficCa ~ .~.~ ~~,~3~:43 Plus interest tiu~ oui ~r~ditecl ~t ~, 00°,0, fr~orn date of a~eatlZ $7.17 ... ..~. i_ess federal taxes +wiirhheld- ~"~ --.,-..,.~_____ $49-37 Less state taxes vrithhetc~. _. $10 58 Check amount: $:1;~SQ.~S X'~ CL1i~c~t~:C` The f~a.2'ble parttor~ cal' y~olur proceeds is ~'t?6.33. An fR~ Forty ~ X99-R will die m~i9~6 t~ y~~ by ,Janua~ry~ 31 2Qfl8. ff y>»~ have any questions, phase ciaantac# our Customer Servict~' Center at ($f}0~ 2~~~94~48 Monday tE^~rca~agh Friday t~tweer~ 8:30 o.m. air`wd 6:;i£7 p,m., 1=T. Sincerely, Beir~ar>y f-frapp~er Sr Annuify Repres~:~f~tive -:Post Issue Prvice~sing 'MetLife Annuity (~peraticrns~ aril ~ell~!ices EXHIBIT H • • REV-1511 EX+(10-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Elizabeth B. Hemler 21 07 0916 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Betsy Hemler, reimbursement for funeral travel expenses 2,810.91 2 Paul F. Hemler, reimbursement for payment to Homewood Suites for Susie 1,603.11 and Paul ($522.16), Comfort Inn for Sherry ($332.60), Comfort Inn for Bob ($249.45), Comfort Inn for Anne Day ($166.30) Comfort Inn for Bill and Ann ($332.60) for family members to attend funeral 3 Headstone (estimate) 3,000.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Represernative(s) Street Address Gty State Zip Year(s) Commission Paid: 2. Attorney Fees 14,000.00 3. Family Exemption: (If decedern's address is not the same as claimant's, attach explanation) Gaimarn Street Address Gty State Zip Relationship of Gaimant to Decedern a. Probate Fees 564.00 5. Accournarn's Fees 6. Tax Return Preparel's Fees See schedule attached 15,227.89 TOTAL (Also erner on line 9, Recapitulation) 37,205.91 (If more space is needed, insert additional sheets of the same size) • Estate of: Elizabeth B. Hemler Schedule H, Part B -Administrative Costs Miscellaneous Expenses Page 2 21 07 0916 Item Number Description Amount 7 Expenses associated with sale of 3813 Copper Kettle Road, Camp Hill, PA 2,133.37 8 Keefer Wood Allen & Rahal, LLP, out of pocket expenses (estimated) 100.00 9 The Sentinel, legal advertising 150.64 10 Cumberland Law Journal, legal advertising 75.00 11 Leggett, Inc., gutter and toilet repairs 1,614.00 12 Merrill Lynch, CMA initial annual fee 125.00 13 UGI 2.52 14 Paul F. Hemler, reimbursement for deposit paid on security system for house 1,800.00 15 Seaman Son's Lawn Mowing 206.70 16 AT&T 75.78 17 Home Paramont 82,22 18 Rahal Toyota 461.51 19 Peg Butler (cleaning) 800.00 20 PP&L 125.40 21 Verizon 52,22 22 Benny Dippel, grass cutting 125.00 23 Yarnell Security 2,159.40 24 AT&T 16.88 25 Comcast Cable 3.43 26 Seaman Son's Lawn Mowing 500.59 27 UGI Utilities 76.36 28 Penn American Water 104.73 29 AT&T 23.45 TOTAL. (Carry forward to main schedule) ...... 10,824.20 • • • Estate of: Elizabeth B. Hemler Schedule H, Part B -Administrative Costs Miscellaneous Expenses Item Number Description 30 Verizon Arc 31 Chase Card Services 32 Seaman Sons Lawn Mowing 33 Bobby Rahal Toyota 34 Comcast 35 PP&L 36 Hampden Township 37 PA American Water 38 AT&T 39 Verizon Arc 40 UGI Utilities 41 Mary Garbarino, reimbursement for jewelry appraisal 42 PP&L 43 Comcast 44 PA American Water 45 AT&T 46 Verizon Arc 47 PP&L 48 UGI Utilities 49 Comcast Cable 50 Seaman Sons Lawn Mowing 51 PA American Water 52 Pealer's Flower Shop Page 3 21 07 0916 Amount 48.90 7.99 218.63 80.56 53.08 90.99 138.65 32.32 23.45 49.47 193.18 120.00 111.97 53.33 35.53 23.34 49.50 96.19 148.77 53.33 108.66 31.45 52.89 TOTAL. (Carry forward to main schedule) ...... 1,822.18 Estate of: Elizabeth B. Hemler Schedule H, Part B -Administrative Costs Miscellaneous Expenses Page 4 21 07 0916 Item Number Description Amount 53 Green Seasons 40.15 54 AT&T 23.34 55 PP&L 98.57 56 Verizon Arc 49.50 57 UGI Utilities 165.71 58 Peg Butler, house cleaning 500.00 59 PP&L Electric Utilities Corp 22.60 60 UGI Utilities 81.53 61 PA American Water 28.72 62 Paul Hemler, reimbursement for home warranty and hotel 519.79 63 Paul Hemler, reimbursement for shipping items to Betsy 101.60 64 Paul Hemler, reimbursement for shipping items to Betsy (estimate) 950.00 TOTAL. (Carry forward to main schedule) ...... 2,581.51 EXHIBIT I REV-1512 EX+(12-03) SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENTDECEDENT ~ ESTATE OF FILE NUMBER Elizabeth B. Hemler 21 07 0916 Report debts Incurred by decedent prior to death which remained unpaid as of date of death, Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PA American Water 51.11 2 UGI 14.55 3 Verizon 48.90 4 PPL 181.70 5 Hampden Township, sewer and trash 128.53 6 Marina K. Iglossner, DDS PC 114.00 7 ATT 28.33 8 AT&T Mobility 48.03 9 Discover 471.55 10 Comcast 49.65 11 Chase Card Services 169.76 12 Harris TV 316.94 13 PA Dept of Revenue, 2007 PA-40 37.00 TOTAL (Also enter on line 10, Recapitulation) ~ 1,660.05 (If more space is needed, insert additional sheets of the same size) EXHIBIT J REV-1513 EX+(9-00) SCHEDULE J COM NHERETANCEOTAXRETURNANIA I BENEFICIARIES RESIDENTDECEDENT ESTATE OF FILE NUMBER Elizabeth B. Hemler 21 07 091 6 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBE NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY Do Not Llst Tru s OF ESTATE i TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Paul F. Hemler Son 203,867.97 529 Via Sacra Farmville, VA 23901 Anne H. Taylor Trust Daughter 208,905.16 c/o Mary H. Garbarino, Trustee 2908 Walnut Ridge Estates Pottstown, PA 19464 Mary H. Garbarino Daughter 212,605.16 2908 Walnut Ridge Estates Pottstown, PA 19464 Elizabeth A. Hemler Daughter 211,605.16 1264 South 40th Street Grand Forks , ND 58201 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVEONLINES 15TH ROUG H 18, AS APPROPRIATE, ON REV-1500 COVER SHEET Tz NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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) 0 N~0 ~ O o D ~ C O ~ ~ d OOM M M E O C O O a ~ ~ o co ~ o o ~n cD ~ N M 00 r N t0 CO Ln ~ N M M t~ ~ p W ~- N Z *~ ~ to r» eR fA ~ C~i O 0 O ~ • '' 0 0 N V' ~ st CO ~ OOM E ~ O M M C O O a ~ocflti o o ~n m ~ ~ M OD ~ M f~ t~ tt0 N C N M M ~ .- O ~ N 0 N O 0 0 st ~ ~ C O ~ ~ d1 OOM e M E O ~ C O = ~ O CO M M ~ O) a ~ Q O S M p N M ~ O O ~ N Z EA EA ER EA EA EA EA O 0 N ~ N N O ~ '' f 0 C O ~ ~ O O M O O E E C O C O C O d ~ CO O CO M M to 00 d o0 w ~ Oo ao ui ri C r N N h O p ~ N z EA ER EA to EA EA 4R O N I~ O ~= ~ f0 M O OLnr O OO O ~ O w O N E M O 0 E r R C 0 C O ~ C 0 ~ Lt7 00 00 ~- NCO 00 N tL') ~ d ~~'M ~ M`~ M O ~ N M ~- ~ ti r EA EH 64 ER fA EA d4 69 EA m D~~ti _ _ O .~ ~ ~ O) `7 ~_ ONd'N a1 tt~0 ~ M ~ N ~ ~ N 0 0 ~ O OOOt~ 0 0 C 0 0 0 ~ v ~ 0 MM ~ M M M d ' y 3 + = N M ~ r M `-' v 00 r ~ m t6 a R mX ~~~~ ~ ~~ ~ ~ • ~ ,~ ~ ~ m m _ ~ ~ d N ~ ~ L w d V O +O+ ~ W CV O N l4 ~ ~,~ dwa y w p m ~ ~ iY ~~ a = ,°', o o. do mo ~ ~' d a ss ~ ~ c to R ~' ,5 O R m c ~ ~ c c ~ QmWC7 c 3 m y2 ~ ~ 0~~ L N N N N Q` ~ _ O N N d O ~ t O ~ v te a ~ ~ O W ~ ,~ v 'a - a m J y _ ~ ~ 'o _ Q a to Gi C V O C~6 m N- tl~ d O " LLLL V U C) C) C C O~ 0) ~ p rs O 'd L L d U U ~ O d m +~ J a ' cnu~cncn m_~~ f- ccncn t- z ~ ~ wcac~ ¢ • 11-e~~¢ U'~1' Illlll 81Il'l1cLll ~(~~~~I.7Cll11~]C71~ OF ELIZABETH B. HENILER I, ELIZABETH B. HEMLER., of Hampden Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me heretofore made. ITEM I: Family Information. I am married to PAUL M. HEMLER, and all references to my husband in this Will are to him. However, I am intentionally limiting provisions for him in this Will, not from lack of affection, blit because his separate resources are ample for his needs. We have four children: ELIZABETH A. HEMLER, MARY H. GARBARINO, PAUL F. HEMLER and ANNE H. TAYLOR. These are described in this Will as "my children," or as "a child of mine." Any person born to ox• adopted by issue of mine is to be included as issue of mine. Provided, however, no adopted person shall benefit under this Will unless the order or decree of adoption is entered before the adopted pex•son attains the age of twenty-one (21) yeax•s. ITEM II: Death Taxes. I direct that all inhex•itance and estate taxes becoming due by reason of my death, whether payable by my estate ox• by any recipient of any property, shall be paid by the Executor out of the x•esidue of my estate, as an expense and cost of adininistx•ation of my estate, except that no taxes shall be charged against any gift qualifying for the marital or charitable deduction in my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax s'o paid, even though on proceeds of insurance or other property not passing under this Will. ITEM III: Debts and Final Expenses. I direct the Executor to pay the expenses of my last illness, my=legally enforceable debts, and my fimeral expenses from the residue`of my estate as an expense and cost of administx•ation of my estate. ,.. Page 1 ~_ C~ i ITEM IV: Exercise of Power of Appointment. I specifically exercise the Power of Appointment granted to me by my husband, Paul M. Hemlex•, in his Last Will and Testament, and direct that the assets subject to the power be administered and distributed as provided in ITEM VI of this Will, as if they were a part of the residue of my estate. ITEM V: Tangible Personal Property. (a) Written List. I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of my personal property as specified in the written list. If no written list is found in my safe deposit box or elsewhere and properly identified by the Executor within thirty (30) days after the probate of my Will, it shall be presumed that there is no other statement or list. Any subsequently discovered list shall be ignored. (b) If Husband Survives. If I die before my husband, PAUL M. HEMLER, I give to hiin all my tangible personal property not set forth in the written list referenced in paragraph (a), including but not limited to, all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. (c) If Husband Predeceases. If I do not die before lny husband, I give any property of the type described in paragraph (b) and not set forth in a written list to my children, to be divided among them as they shall agree. Should there be no agreement, this property shall be divided among my children by the Executor in as nearly equal portions as is deemed practical in the discretion of the Executor, having due regard to their personal preferences. ITEM VI: Residue. I give the residue of my estate, not disposed of in the preceding portions of this Will, as follows: Paget ~(~~~ •i • • (a) Credit Amount. A fraction of my residuary estate shall be divided into as many equal parts as there are then living children of mine and then deceased childx•en of mine represented by then living issue. The Tx•ustee shall distribute one (1) share to such of ELIZABETH A. HEMLER, MARY H. GARBARINO, and PAUL F. HEMLER as survive me. The share for my daugher, ANNE H. TAYLOR, shall be paid to MARY H. GARBARINO and PAUL F. HEMLER, as Trustees, INTRUST, to be administered and distributed fox• the benefit of ANNE H. TAYLOR as provided in ITEM VII. One (1) share shall be distributed to the then living issue of each deceased child, per stirpes. However, if any issue of a deceased child has not attained the age of thirty (30) years at the time of distribution, the share of the beneficiary who has not attained that age shall be held by the Trustee, IN TRUST, for his or her benefit in accordance with ITEM VIII. The numerator of the fraction shall be a suxn equal to the largest amount that can pass free of Federal estate tax under my Will by reason of the applicable credit amount and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to my estate but no other credit and after taking account of dispositions under other items of this Will and property passing outside of this Will which do not qualify for the marital or charitable deduction and after taking account of charges to principal that are not allowed as deductions in computing my Federal estate tax. The denominatox• of the fraction shall be the value of my residuary estate. For purposes of establishing this fraction, the values finally fixed in the Federal estate tax proceeding relating to xny estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which case no property shall pass to this Trust. I also ' recognize that the numerator may be affected by the action of the Executor in exercising certain tax elections. (b) Marital Gift. The balance of my residuary estate shall be paid to my husband, PAUL M. HEMLER, if he survives me. If my Page 3 ~_ ?~ ~ • husband does not survive me, the balance shall be distributed as provided in paragraph (a) of this ITEM VI. ITEM VII: Anne H. Taylor Trust. The following provisions shall apply to the Trust created for my daughter, ANNE H. TAYLOII, (herein the "Beneficiary"): (a) Name of Tx•ust. This Trust shall be known as The Anne H. Taylor Trust. (b) Income to Beneficia.ry. The Trustee shall pay so much of the net income arising from the principal of this Trust as the Tx•ustee, in the sole and unfettered discretion of the Trustee, deems advisable, to or for the benefit of the Beneficiary, ox• with the consent of the Beneficiary, to one or more of her issue living at the time of each distribution. (c) Principal to Beneficiary. The Trustee shall pay so much of the principal of this Trust as the Trustee, in the sole and unfettered discretion of the Trustee, deems advisable, to or for the benefit of the Beneficiary, or with the consent of the Beneficiary, to one or more of her issue living at the time of each distribution. (d) Termination of Trust. The Trustee is authorized at any time, in the sole and unfettered discretion of the Trustee, to terminate this trust in whole or in part. Upon termination, the assets subject to the termination shall be distributed to the Beneficiary. (e) Special Power of Appointment. Upon the death of the Beneficiary prior to termination of the Trust, the Trustee shall pay over all of the remaining assets, to one or all, or less than all of my issue, in the amounts, and in the estates, in trust or otherwise, as the Beneficiary may direct, making specific reference to this Power of Appointment, either by written instrument filed with the Trustee during her lifetime or by her Will. Page 4 ~ g ~~ In no event may this Power of Appointment be exercised in favor of the Beneficiary, her estate or creditors of either. (e) Failure to Exercise Power of Appointment. If this-Power of Appointment is not exercised by the Beneficiary, in whole or in part during hex• lifetime, or in her Will, then upon the death of the Beneficiary, the Trustee shall distribute the assets of the Trust to the then living issue of the Beneficiary, per stirpes. However, if any issue has not attained the age of thirty (30) years at the time of distribution, the share of the beneficiary who has not attained that age shall be held by the Trustee, IN TRUST, for his or her benefit in accordance with ITEM VIII. ITEM VIII: Trust for Young Beneficiaries. In each Trust established for a beneficiary under the age of thirty {30) years (each the "Beneficiary" of his or her Trust): (a) Net Income. The Trustee shall pay to the Beneficiary in convenient, at least annual, installments so much of the net income as the Trustee, in the discretion of the Trustee, considers necessary for the proper suppox•t, maintenance, health care and education, including college or other post-secondary education, of the Beneficiary. Income not distributed shall be accumulated and added to principal. (b) Principal. The Trustee shall also pay to or for the benefit of the Beneficiary so much of the principal as the Trustee, in the discretion of the Trustee, considers necessary for the proper support, maintenance, health care and education, including college or other post-secondary education, of the Beneficiary. (c) Termination of Trust. Upon the attainment of the age of twenty-five (25) years by the Beneficiary, the Trustee shall pay to the Beneficiary one-half of the principal of his or her Trust. Upon the attainment of the age of thirty (30) years by the Beneficiary, the Trust shall terminate and the Trustee shall pay to the Beneficiary the remaining assets of the Trust. Page 5~ • (d) Death before Termination. Should the Beneficiary die before final distribution of the assets of his or her Trust, the Trust shall terminate and the Trustee shall pay the assets of the Trust to the then living issue of the Beneficiary, per stirpes. However, if any issue has not attained the age of twenty-five {25) years at the time of distribution, the Trustee shall continue to hold the share for that issue as Custodian under the Pennsylvania Uniform Transfers to Minors Act for the benefit of that issue. ITEM IX: Trust Without Beneficiax•ies. If before final distribution of the assets of any Trust established for my issue, there is no living beneficiary of that Trust, it shall terminate. The assets of the Trust shall be paid to the then living issue, on a per stirpital basis, of the nearest deceased ancestor (with issue living at the time of distribution) of the Beneficiary who is me or my issue. However, if there is then in existence any trust created under this Will for the benefit of that issue, the share which would have been distributed to that issue shall be aclded to the principal of his or her trust, to be administered and distributed as provided in this Will. ITEM X: Operating Rules for Retirement Account Distributions. The following operating rules and rules of interpretation shall apply with respect to any retirement account of which I designate a Trust under this Will as the beneficiary: (a) Required Minimum Distribution. Annual distributions to a Trust under this Agreement from each retirement account of which the Trust is the beneficiary must satisfy applicable required minimum distribution rules, and the Trustee is authox•ized to elect, to the extent an election is permitted, the required xninimuin distribution rules which will, in the judgment of the Trustee, result in the maximum tax savings for my family. (b) Timing of Distributions. Distributions must be made prior to the close of each calendar year. (c) Fiduciary Accounting Principal. The balance in any Page 6 ~ ~ I~ • ~ • ., retirement account as of my date of death of which a Tz•ust under this Will is the beneficiary, shall be considered principal for fiduciary accounting purposes. (d) Designated Beneficiary. The income beneficiary or beneficiaries of each Trust shall be the "designated beneficiary" of the retirement account, to the extent permitted by law. (e) Trusts as Conduit Trusts. It is my intention, if permitted by the terms of the applicable retirement account, to avoid a lump suin distribution from the retirement account to a Trust which is the beneficiary of that account. If a lump sum distribution from the retiz•einent account is not required, and if minimum required distributions maybe made pursuant to the terms of the applicable plan, then I intend for the Tx•ust under this Will to function as a "conduit" trust. In that case, the fiill amount of all required minimum distributions and other distributions from a retirement account to a Trust created under this Will shall be distributed to the income beneficiary of the Trust (and if there is more than one income beneficiary, in equal shares to all of the income beneficiaries), notwithstanding any authority on the pax•t of Trustee to withhold net income from an income beneficiary of the Trust. This shall not, however, apply to lump sum distributions from a retirement account to a Trust. All distributions from a qualified retirement account to any Trust created under this Will, except for lump sum distributions, must be distributed to the income beneficiary or income beneficiaries of the Trust in the same year as the distribution occurred. (~ Limitation on Exercise of Powers of A ointment. Under no circumstances may any power of appointment granted in this Will be exercised, with respect to any funds in a retirement account or which have been distributed from a retirement account to a Trust under this Will, in favor of a person other than an individual or in favor of an individual who is older than the income beneficiary of the Trust. Page 7 ~ B ~- • • (g) Allocation of Expenses. Any income taxes and administrative expenses attributable to that portion of a retirement account or distributions from a retirement account which constitute principal for fiduciary accounting purposes shall be charged against the principal of the Trust. (h) Prohibited Charges. Under no circumstances shall any federal or state inheritance, estate tax or genex•ation-skipping transfer tax be apportioned to or payable from any retirement account of which a Tx•ust under this Will is the beneficiary. ITEM XI: Snendthx•ift Clause. No part of the income or principal of any Trust created by this Will shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay the net income and the principal to the beneficiaries specified by me, as their interests may appear, without regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. ITEM XII: Administrative Powers. In addition to the powers granted at law, the Executor and the Trustee shall each possess the following powers, each of which shall be construed broadly and may be exercised without court approval, but in a fiduciary capacity only: (a) Retain Investments. To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor or Trustee. (b) Vary Investments. To vary investments, to make loans, and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any staff;ute ox• rule of law regarding investments by fiduciaries. Page 8 ~- e (~ (c) Division of Assets. In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor and Trustee are each authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) Sell Assets. To sell either at public or private sale real and personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale(s). The Executor and Trustee are authorized to execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to any of the power conferred upon the Executor and Trustee. (e) Encumber Real Estate. To mortgage real estate, and to make leases of real estate. (f) Borrow Money. To borrow money from any person, including the Executor or Trustee, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate or any Trust established by this Will. (g) Pay Costs. To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this Will. (h) Distributions without Court Order. To make distributions of income and of principal to the proper beneficiaries, Page 9 ~ ~~ • • during the administration of my estate, with or without court order, in such manner and in such amounts as the Executor deems prudent and appropriate. (i) Vote Stock. To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ownership of stock. (j) Reorganize. To unite with other owners of property similar to property in my estate to carry out plans foz• the reorganization of any company whose securities form a part of my estate. (k) Disclaim. To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under athird-party beneficiary contract. (1) Tax Returns. To prepare, execute and file tax returns of any type required by applicable law, including but not limited to filing a joint tax return with my surviving spouse, and to make all tax elections authorized by law. (m) Einploy Advisors. To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor or Trustee deems appropriate, and to compensate these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. (n) Divide Trusts. To divide any Trust created in this Will into two or snore separate Trusts so that inclusion ratio for purposes of the generation-skipping transfer tax shall be either zero or one, in order that an .election under Section 2652(a)(3) of the Internal Revenue Page 10~_ • • Code may be made with respect to one of the separate Trusts, or for any other reason. (o) Allocate Expenses. To allocate administa•ative expenses to income or to principal, as the Executor or Trustee deems appropriate. However, no allocation to income shall be made if the effect of the allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (p) Adiust Basis. To make any adjustment to basis authorized by law, including, but not limited to increasing the basis of any property included in my estate, whether or not passing under this Will., by allocating any amount by which the bases of assets inay be increased. The Executor shall be under no duty and shall not be required to allocate basis increase exclusively, primarily, or at all to assets which pass as part of my probate estate as opposed to other property for which a basis adjustment is allowable. The Executor shall allocate basis increase equitably among those beneficiaries receiving property as a result of my death, but shall not be liable to any person, nor subject to removal or surcharge, for any reasonable allocation of basis increase. (q) Compromise Claims. To compromise claims. (r) Terminate Trust. To terminate any trust, if in the opinion of the Trustee, the expense of administration of the trust is not justified. Upon termination, the Trustee shall distribute the trust property to the person(s) then entitled to receive or have the benefit of the income therefrom. If there is more than one current income beneficiary, the Trustee shall distribute trust assets to the income ' beneficiaries in the proportion in which they receive income, or if no proportion is designated, in equal shares to the income beneficiaries. This power may only be exercised by a Trustee who is an independent Trustee, and this power shall be ineffective to the extent that the effect of the power is to vest in any Trustee or beneficiary a general power of appointment. Page 11 ~~~ u (s) Other Acts. To do all other acts in his or her judgment necessary or desirable for the proper and advantageous management, investment and distribution of the estate and Trusts established undex• this Will. ITEM XIII: Accounting. The Trustee, on an annual basis, shall provide each income beneficiary who has attained the age of eighteen (18) years, and the Guardian of the person of any income beneficiary who has not attained the age of eighteen (18) years, statements showing transactions of each Tx•ust established for the benefit of that beneficiary. The beneficiary, or the Guardian of the person of such beneficiary, may waive this right to receive an annual accounting. The Trustee may, at any time, settle any account, or questions concerning the administration of any Trust established under this Will, by agreement with the then current income and remainder beneficiaries of the Trust, if legally competent, or if not legally competent, with the Guardian of the person of the beneficiary, the legally competent spouse of the beneficiary, or the oldest legally competent relative of the beneficiary who would take a portion of the estate of the beneficiary were the beneficiary to die at that time intestate under the laws of the Commox7wealth of Pennsylvania. Any settlement made in accordance with this Item shall bind all persons who have an interest in the Trust, and shall constitute a release and discharge of the Trustee with respect to transactions specified in the settlement. ITEM XIV: Distributions to or for Beneficiaries. The Trustee is authorized to distribute principal and/or income in any one or more of the following ways if the Trustee, in the discretion of the Trustee, considers the beneficiary unable to apply distributions to the ben.eficiary's own best interests, or if the beneficiary is under a legal disability: (a) To Beneficiary. Directly to the beneficiary; (b) To Guardian or Conservator. To the legal guax•dian or conservator of such beneficiary; Page 12 ~ B ~.~ • (c) To Custodian. To the Trustee, or to another person selected by the Trustee, as custodian undex• the Pennsylvania Uniform Transfers to Minors Act as to a beneficiary under the age of twenty- five (25) years; (d) To Relative. To a relative of the beneficiary, to be expended by that relative for the benefit of the beneficiary; or (e) Direct Application. By directly applying distributions for the benefit of the beneficiary. ITEM XV: Merger of Trusts. Should my husband, PAUL M. HEMLER, by Will or Agreement of Trust, establish Trusts similar to the Trusts I have established for the benefit of xny issue, the Trustee of each Trust created in this Will shall have the right to merge it with the similar Trust created by my husband for the same beneficiaries. If merged, the Trustee shall operate the merged Trusts as a single Trust. ITEM XVI: Survival. Any person who has died within thix•ty (30) days of xny death, or under such circumstances that the order of our deaths cannot be established by px•oof, shall be deemed to have predeceased me. Any person (other than myself) who has died at the same time as any beneficiary under this Will, or in a common disaster with that beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased that beneficiary. ITEM XVII: Trust Situs. The initial situs of each Trust created under this Will shall be the county where I am domiciled at the time of my death. The Trustee may determine, from time to time, to change the situs of any Trust established under this Will. However, no change in situs shall be effective until' written notice is provided to the living beneficiaries of the Trust. ITEM XVIII: Executors and Trustees. I make the following provisions with respect to Executors and Trustees: Page 13 c$ ~ • • (a) Initial Executor. I appoint my son, PAUL F. HEMLER, to be the Executor. (b) ~ Successor Executors. In the event that my son is unable or refuses to serve as Executor, I appoint my daughter, ELIZABETH A. HEMLER, to serve as Executrix, herein referred to as the "Executor." (c) Initial Trustees. I appoint my son, PAUL F. HEMLER, and my daughter, MARY H. GARBARINO, to be the Trustees, herein collectively referred to as the "Trustee." (d) Co-Trustees and Successor Trustees. Each person serving as a sole Trustee shall have the power to appoint a Co-Trustee. Each Trustee shall have the power to appoint his or her successor in office. (e) Power to Remove Trustee. Any Trustee or Co-Trustee appointed by a Trustee may be removed by that Trustee. (~ Method of Appointment and Removal Each appointment or removal of a Trustee shall be in writing and shall be filed with the court in the jurisdiction which is the situs of the Trust. The written instrument shall be signed by the person having the power to make the appointment or removal. (g) Temporarv Trustee. Each Trustee shall have the power to designate a temporary Trustee by an instrument in writing delivered to such temporary Trustee. The temporary Trustee shall serve as such only during the legal incapacity of the appointing Trustee, or, during such period of time as the appointing Trustee in writing designates, and upon the expiration of that time, or at such dine as the legal incapacity of the appointing Trustee ceases, the appointing Trustee shall once again become the Tx•ustee. (h) Acceptance of Office. A Trustee shall be deemed to have accepted the office of Trustee as to Trust property only to the extent it Page 14 P • accepts that property by written instrument delivered to the Executor. Should a Trustee refiise to accept property, the Executor shall have the power to select another person to serve as Trustee, or to divide any Trust created by this Will so as to permit one person (or persons) to serve as Trustee with respect to some Trust property and another person (or persons) to serve as Trustee with respect to other Trust property. (i) Resignation. Any Trustee may resign upon ninety (90) days written notice to the then income beneficiary and each adult sici jr.cris remainder beneficiary of the Trust; provided, however, that the resignation shall not become effective until and unless at least one person is then serving as Trustee of the affected Trust. (j) Delegation. Any Trustee xnay delegate investment and related management functions to another Trustee, provided the other Trustee accepts the delegation in writing. To the extent accepted, the delegating Tx•ustee shall be ~:•elieved of responsibility for the investment decisions of the Trustee to whom investment and related management functions were delegated. (k) Responsibility. No Trustee shall be responsible for the acts or omissions of any other Trustee. (1) Duty to Investi ate. In the absence of actual knowledge of a breach of trust, or information concerning a possible breach of trust that would cause a reasonable person to inquire, a successor Trustee is under no duty to examine the accounts and records of any predecessor Trustee, or to inquire into the acts or omissions of such predecessor, is not liable for any failure to seek redress for any act or omission of such predecessor, shall have responsibility only for property which is actually delivered to the Trustee by such predecessor and shall have all of the powers conferred upon a Trustee hereunder. Page 15 ~ ~ ~~ • (m) Compensation. The Executor and Trustee shall have the right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. (n) Standard of Care. The Trustee shall not be liable or accountable fox• any loss that may result from the good faith exercise of the authority granted in this Will. This shall specifically include decisions of the Trustee with respect to discretionary distributions of income and/or principal to any beneficiary. (o) Security. The Executor and Trustee are specifically relieved from the duty of filing bond or entering security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding fifteen (15) pages, at the end of each page of which I have also set my initials for greater security and better identification this y~ day of QEyt~ , 20 ~7 ~~ - ~t g. ~-~,~r (SEAL) ELIZABETH B. HI~MLER We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. (SEAL) Residing at Q ~ ~./~.C-t-~J • (SEAL) Residing at ~ ~._P.~-~~r/~ ACKNOV6'LEDGMENT COMMONWEALTH OF PENNSYLVANIA ) ~ j SS: COUNTY OF '~~ I, ELIZABETH B. HEMLER, Testatrix, whose name is signed to the attached or foregoing instrument, having been dLtly 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. ~'-Q-cz~~~-Q. g ~-en-,l-~ (SEAL) ELIZABETH B. HEMLER Sworn to and subscribed before me this ~~ day of ~~,,~.~ 20~Z. Notary Public My Coininission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE, Notary Public Lemoyne Boro., Cumberland County My Commission Expires February 3, 2008 AFFIDAVIT COI\~TMONWEALTH OF PENNSYLVANIA ) . ~~~ j SS: COUNTY OF • We, l~l~ ~ ~ ~. u'~ ~T"1/ and ~ _ ~~~ --, _~) the Witnesses whose names are signed to the attached or for oing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix, ELIZABETH B. HEMLER, sign and execute the instrument as her Last Will and Testament; that Testatrix signed willingly and that she executed said Will as her free and voluntary act fc~r 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 that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness Witness Swox•n to and subscribed before me this 1-~--f--~ day of (~ 200 . Notary Pub is My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE, Notary Public Lemoyne Boro., Cumberland County My Commission Expires February 3, 2408 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: HEMLER PAUL F 529 VIA SACRA FARMVILLE, VA 23901 i • PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT • REV-1162 EX111-96) NO. CD 009122 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: sSN: ~ ~ ~-24-2572 FILE NUMBER: 2107-0916 DECEDENT NAME: HEMLER ELIZABETH B DATE OF PAYMENT: 1 2/28/2007 POSTMARK DATE: 1 2/27/2007 COUNTY: CUMBERLAND DATE OF DEATH: 10/04/2007 101 ~ $33,000.00 TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTORNEY SEAL CHECK# 135 533,000.00 INITIALS: AJW RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER • s ~`~ 1.1 '~..t IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ~ a ESTATE OF ELIZABETH B. HEMLER, NO. 2007-00916 co ~ ~~ DECEASED ~ ~~qr .~ ~~ ~7f~~ a, DISCLAIMER moo ~" ~-; ~ N The undersigned, PAUL M. HEMLER, being the husband~f ~ ELIZABETH B. HEMLER, by his duly appointed agent under power of attorney dated January 31, 2002, intending to be legally bound, makes the following disclaimer: Disclaimant hereby disclaims all right, title and interest he may have in household furniture, furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon which would have passed to Disclaimant pursuant to the provisions of Item V (b) of the Last Will and Testament of Elizabeth B. Heinler dated Apri14, 2007. This Disclaimer is irrevocable and unqualified. A true and correct copy of the Power of Attorney of Paul M. Hemler appointing his daughter, Mary H. Garbarino is attached hereto and made a part hereof as Exhibit "A", and the specific power to disclaim any interest in property is granted in (v) on page 2 thereof. IN WITNESS WHEREOF, the undersigned has set his hand and seal this /3`~' day of ~JO (/~fn'!(..~-~.~ , 2007. Witness PAUL .HEMLER, by his agent MARY H. GARBARINO under Power of Attorney dated January 3i, 2002 ~-~:, ~~, --~, c-~ G7 C~ r~ s-~~ rn _s1 s`.J ~~.,.~ ~ -, , --,-, ~- -.~ t"Tl L :~ '~ "f Z • • COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF On this, the ~,3~day of Nc~~,~ti 2007, before me, a Notary Public, the undersigned officer, personally appeax•ed MARY H. GARBARINO as Power of Attorney for Paul M. Hemler, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN V~TITNESS WHEREOF, I hereunto set my hand and notarial seal. Nota Public My Commission Expires: (SEAL) ONWEALTH OF PENNSYLVANIA COMM NOTA2E N~ ry public CYNT~H-Boro Gumber-and ~ 3 2008 Lemoy , fires February MY ~omm~ssion Exp EXHIBIT A • • PO«'ER OF ATTORNEY NOTICE THE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU DESIGNATE (YOUR "AGENT"') BROAD POWERS TO HANDLE YOUR PROPERTS', V~jHICH MAI' INCLUDE PO~~TERS TO SELL OR OTHERI~TISE DISPOSE OF ANY REAL OR PERSONAL PROPERTY WITHOUT ADVANCE NOTICE TO YOU OPT APPROVAL BY YOU. THIS POU'ER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO EXERCISE GR.~NTED POWERS, BUT WHEN POViTERS ARE EXERCISED, YOUR AGENT MUST U,SE DUE CARE TO ACT r,OR YOUR BENEFIT AND IN ACCORDANCE WITH THIS POWER OF ATTORNEY. YOUR AGENT 1•~IAY EXERCISE THE POWEPLS GIVEN HERE THROUGHOUT YOUR LIFETIME, EVEN AFTER YOU BECOME INCAPACITATED, UNLESS I'OU EXPRESSLY LIMIT THE DURATION OF THESE POWERS OR I'OU REVOKE THESE POWERS OR A COURT ACTING ON YOUP4 BEHALF TERMINATES YOUR AGENT'S AUTHORITY. YOUR AGENT MUST KEEP POUR FUNDS SEPARATE FROM YOUR AGENT'S FUNDS. A COURT CAN TAKE AVM%AY THE PO«TERS OF POUR AGEI~TT IF IT FINDS YOUR AGENT IS NOT ACTING PROPERLY. THE POWEP~S AND DUTIES OF AN AGENT UNDER A POWER OF ATTORNEI' ARE EXPLAINED MORE FULLI' IN `~0 Pa. C.S. Ch. 5G. IF THERE IS ANYTHING ABOUT THIS FORM THAT I'OU DO NOT UNDERSTAND, YOU SHOULD ASK A LAVSTI'ER OF YOUR OWN CHOOSING TO EXPLAIN IT TO I'OU. I HAVE DEAD OR HAD EXPIAINED TO ME THIS NOTICE AND I UNDERSTAND ITS CONTENTS. DATE: ~ ,~ / a .2 ~ ~j ,~~i~ PAUL M. EMLER KNOW ALL PEP~SONS BY THESE PRESENTS, that I, PAUL IVl. HENILER, of Hampden Township, Cumberland County, Pennsylvania, have made, constituted and appointed and do hereby make, constitute and appoint my daughter, MAPLY H. GAP~BARINO, my true and lawful agent and attorney-in-fact and surrogate to make health care and medical treatment decisions for me. My agent may, forme and in my name and on my behalf, do and perform all matters and things, transact all business, make, execute and acknowledge all contracts, orders, deeds, writings, assurances and instruments which may be requisite or proper to effectuate any matter or thing appertaining or belonging to me, including vs~ithout limitation: (i) the right to mare limited gifts, (ii) to create a trust for my benefit, (iii) to make additions to an existing trust for my benefit, (iv) to claim an elective share of the estate of n-zy deceased spouse, (v) to disclaim any interest in property, (vi) to renounce fiduciary positions, (vii) to withdraw and receive the income or corpus of a trust, (viii) to sell or transfer ownership of insurance policies on my life, (ix) to represent me in all matters involving federal, state, and local taxes, (x) to engage in real property transactions, (xi) to engage in tangible personal property transactions, (xii) to engage in stock, bond and other securities transactions, (xiii) to engage in commodity and option transactions, (xiv) to engage in banking and financial transactions, (xv) to borrow money, (xvi) to enter safe deposit boxes, (xvii) to engage in insurance transactions, (xviii) to engage in retirement plan transactions, (xix) to handle interests in estates and trusts, (xx) to pursue claims and litigation, (xxi) to receive government benefits, and (xaii) to make an anatomical gift of all or part of my body, ~~~ith the same powers, and to all intents and purposes with the same validity as I could, if personally present; hereby ratifying and confirming whatsoevez° my agent shall and may do, by virtue hereof. In addition, the agent appointed by this Power of Attorney shall be authorized to make health care and medical treatment recisions for n-zc v~rhich shall include, but not be limited to the following: 1. To authorize my admission to a medical, nursing, z°csidential or similar facility and to enter into agreements for my care at the expense of I-ny estate; -2- • • 2. To authorize medical and surgical procedures; 3. To authorize the administration of pain relieving drugs or other medical or surgical procedures calculated to relieve my pain even though their use may lead to permanent physical damage, addiction or even hasten the moment of (but not intentionally cause) my death and to authorize unconventional pain relief therapies which my agent believes may be helpfiil to me; 4. To withhold consent to any medical care or treatment (including medical and surgical procedures); 5. To revoke or change any consent previously given or implied by law for any medical care or treatment (including medical and surgical procedures); 6. To arrange for my removal from any medical or nursing facility; and 7. To grant, in conjunction with any instructions given under this power, releases to hospital staff, physicians, nurses and other medical and hospital administration personnel who act in reliance on instructions given by my agent or who render written opinions to my agent in connection v,~ith any matter described in this power fiom all liability for damages suffered or to be suffered by ine; to sign documents titled or purporting to be a "Refusal to Permit Treatment" and "Leaving Hospital Against Medical Advice," as well as any necessary waivers of or releases from liability required by any hospital or physician to implement my wishes regarding medical treatment or non-ti°eatment. This Power of Attorney shall not be affected by any disability on my behalf, including the event that I become incompetent to handle my affairs. In the event that lega] proceedings concerning my incapacity, within the meaning of Chapter 59 of the Pennsylvania Probate, Estates and fiduciaries Code, or for the appointment of a guardian of my estate and/oi° person are commenced, I nominate the agent appointed by this Power of Attorney for consideration by the court having jurisdiction of those proceedings for appointment as the guardian of my estate and/or person, and I request the court to make its appointment in acco~°dance with this nomination, except for good cause or disqualification. -~- c: • My agent may delegate any one or more powers granted herein to one or more persons and on such terms as the agent may designate and specify. In the event that the agent appointed above shall be unable, unwilling or cease to act as my agent, then I nominate, constitute and appoint my daughter, ANNE H. 'PAY LOR, as m3= agent. IN ~~~ITNESS «THEREOF, and intending to be legally bound hereby, I have hereunto set m}= hand and seal this ~/ _ day of ~I~c-~,, , 2002. V~TITI~TESS: ~--~ ~ ~^~"~~i (SEAL) PAUL M. HEMLER ACKNOWLEDGMENT I, 1VIAP~Y H. GARBARINO, have read the attached Power of Attorney and am the person identified as the agent for the principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa. C.S. when I act as agent: 1. I shall exercise the powers for the benefit of the principal. 2. I shall keep the assets of the principal separate from my assets. 3. I shall exercise reasonable caution and prudence. 4. I shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. DATE: ~~~/~Oa ~ ~~~~~--~ MARY . GARBARIIVO COMMON~~i'EALTH OF PEI~TNSZrL~'_41~TIA - COUNTY OF ~~~J~ SS: • On this, the 3~A~ day of ~ , 3002, before me, the undersigned officer personally appeared PAUL M. HEMLER v~tho being duly sworn according to law, deposes and says that the foregoing Power of Attorney is his act and deed and that he desires the same to be recorded as such. IN u'ITNESS WHEREOF, I hereunto set my hand and notarial seal the day and year aforesaid. :~F---~- Notar ublic (SEAL) My Commission Expires: " CYi'~"Ci-!:r": ,I. FU~L1=, hluwryJJr''//i~+i.,;;r: ~(.tt! Irk ~-1 i'I ~j:)r~r, _ ,_e" I.~i~(~~~)C t I~} 1(1 l.l~)...~i i ~._' _ .~ L~1' rORltru. i:)n i:>:(_ri~ '~,fl.l'c %, !+ CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY, JR. JOHN H. ENOSIII GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER ELYSE E. ROGERS CRAIG A. LONGYEAR JOHN A. FEICHTEL STEPHANIE KLEINFELTER DONALD M. LEWISIII ERIC R. AUGUSTINE TODD F. TRUNTZ CAROL L. VERISH KEEPER WOOD ALLEN &RAHAL, LLP ATTORNEYS AT LAW 635 NORTH 12T" STREET, SUITE 400 LEMOYNE, PA 17043 PHONE 717-612-5800 FAX 717-612-5805 EIN No. 2 3-071613 5 www.keeferwood.com July 2, 2008 HAND DELIVERY ESTABLISHED IN 1878 OF COUNSEL: HEATH L. ALLEN N. DAVID RAHAL SAMUEL C. HARRY HARRISBURG OFFICE: 210 WALNUT STREET HARRISBURG, PA 17101 PHONE 717-255-8000 717-612-5801 erogers@keeferwood.com 'N w - 1 ~.• ~ P~~ ~.t~ r ~_~~ .~ ~;a Cfy 7~ N ~-' 4 ~ Register of Wills of Cumberland County a "'~ -_ Hanover and High Streets ~ s Carlisle, PA 17013 ~ :,: ~~• ~' c.n Re: Estate of Elizabeth B. Hemler Date of Death: October 4, 2007 File No. 21-2007-0916 Dear Sir/Madam: Enclosed herewith please find the following: 1. Pennsylvania Inheritance Tax Return (in duplicate); 2. Check in the amount of $2,927.41 as payment of inheritance tax due; 3. Inventory; and 4 Check in the amount of $30 for your filing fees. Kindly stamp the enclosed extra copy of this letter and return it in the envelope provided. Sincerely yours, Elyse E Rogers c~ r Enclosures cc: Paul F. Hemler (via e-mail)