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Home My WebLink About07-29-08 (3)J 15056041147 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO Box.zsosol 2 1 0 8 0 0 0 8 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 202 20 1284 01 15 2008 12 19 1928 Decedent's Last Name KLEINFELTER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Return n 4. Limited Estate g Decadent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received Suffix Decedent's First Name MI R. J Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Retum ~ 3. Remainder Return (date of death prior to 12-13-82) 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 10. Spousal PoveRy Credit (date of death 11,Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDMUND G. MYERS (717) 761 4540 Firm Name (If Applicable) JOHNSON, DUFFIE, STEWART & First line of address 301 MARKET STREET Second line of address PO BOX 109 City or Post Office State ZIP Code LEMOYNE PA 17043 sv REGISTER OF USE OILY ~.~4z~ ~ r m .~ N 'TT v:h tp _ ~"'S r-~ ~~ l ` ~. - C7 ~ N DATE FILED ~ i --- ,i Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correctand complete. Declaration of preparer other than the personal representative Is based on alt information of which preparer has any knowledge. r r ~(2M~'1t?~ JANE L. MANLOVE `~ - a,'1' - ADDRESS 2933 BEVERLY ROAD, CAMP HILL, PA 17011 SIGNATU F PREPARER OTHER THAN REPRESENTATIVE DATE ~~~,~ ~Cll~;~r/ EDMUND G. MYERS ~/i.~/08' 301 MARKET STREET, Lemoyne, PA 17043 Side 1 15056041147 1505604114? J REV-1500 EX Decedent's Name: R. JAMES KLEINFELTER Decedent's Social Security Number 202 20 1284 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 2. Stocks and Bonds (Schedule B) ............................................................................... 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 1. 2. 3. 4. 5. 6. 7. 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 Tax (Line 12 minus Line 13) ................................................. 14. 19,926.70 254,085.56 199,943.22 473,955.48 30,932.99 2,360.31 33,293.30 440,662.18 440,662.18 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 0 0 0 15. (a)(1.2) X .00 16. Amount of Line 14 taxable 4 4 0 , 6 6 2 1 $ 16. at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17 at sibling rate X .12 . 18. Amount of Line 14 taxable 0 0 0 18. at collateral rate X .15 19. Tax Due ................................................. ................................................................... . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 15056042148 0.00 19,829.80 0.00 0.00 19,829.80 Side 2 15056042148 15056042148 J REV-1500 E;>< Page 3 Decedent's Complete Address: FEIe Number 21-08-00086 DECEDENT'S NAME R. JAMES KLEINFELTER STREET ADDRESS 701 OAK OVAL CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 19,829.80 2. Credits/Payments A. Spousal Poverty Credit g, IPriorPayments 16,000.00 C. (Discount 842.11 Total Credits (A + B + C) (2) 16,842.11 3. InleresUPenalty if applicable p, Interest E. Penalty Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,987.69 A, E=nter the interest on the tax due. (5A) B. E=nter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 2 , 9 $ 7 , s 9 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ^ 0 b. retain the right to designate who shall use the property transferred or its income :.................................... ^ ^x c. retain a reversionary interest; or .................................................................................................................. ^ 0 d. receive the promise for life of either payments, benefits or care? .............................................................. ^ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,.1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P,S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate irrrposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1b03 EX+ (6.98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA I INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 All property Jointlyowned with tight of sutvlvorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE A7 DATE OF DEATH 1 10 Shares Covidien Ltd @ $44.645 per/share 446.45 2 10 Shares Tyco Electronics Ltd. @ $33.68 per/share 336.80 3 10 Shares -Tyco International LTD, Bermuda @ 354.35 $35.435 perlshare 4 209 Shares -Prudential Financial, Inc. @ $89.90 18,789.10 perlshare TOTAL (Also enter on Line 2, Recapitulation) 19,926.70 (If more space is needed, additional pages of the same size) Copyright (c) 2:002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+ (g-g8) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 AAA -premium refund -membership. 17.01 2 AFS~L Insurance Co. -Premium Refunds- Nursing Home Coverage -Policy No. 6211 1,894.78 - $1,202.88; Policy No. 78453 - $189.20; Policy No. 37458 - $502.70 3 Capital Blue Cross -premium refund 136.40 4 Erie Insurance -premium refund -apartment insurance. 11.00 5 Erie Insurance -premium refund -automobile insurance. 182.00 6 Messiah Village -refund due -balance of acquisition fee. 53,912.50 7 The Patriot-News -subscription refund 225.75 8 Time Magazine -subscription refund. 11.70 9 United States Treasury (IRS) -income tax refund - 2007 Form 1040. 3,442.00 10 PNC Bank -Certificate of Deposit No. 310002906696 -Date of death -balance, plus 32,629.74 accrued interest. 11 PNC Bank -Certificate of Deposit No. 31100293954 -Date of death -balance, plus 12,998.59 accrued interest. 12 PNC Bank -Certificate of Deposit No. 31300293325 -Date of death -balance, plus 43,506.31 accrued interest. 13 PNC Bank -Certificate of Deposit No. 31500292246 -Date of death -balance, plus 23,874.82 accrued interest. Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 254,085.56 (It more space is needed, additional pages of the same size) Copyright (c) 2'002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX+ (fig-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 14 PNC Bank -Certificate of Deposit No. 31800305930 -Date of death -balance, plus 32,908.46 accrued interest. 15 PNC Bank -Checking Account No. 5140034862 -Date of death -balance, plus 9,551.26 accrued interest. 16 PNC Bank -Savings Account No. 5130079637 -Date of death balance, -plus 30,483.24 accrued interest. 17 2003 Ford Taurus SE Sedan -appraised value 7,000.00 18 Household Goods -Retirement Village Apartment -date of death value. 1,300.00 TOTAL (Also enter on Line 5, Recapitulation) ~ 254,085.56 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1810 EX+ (8.•98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 'rhis schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER D I TI F P R INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °h OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 1 Morgan Stanley -Retirement Acct. No. 574 25,026.15 25,026.15 057273 301 -1,490.279 Shs. - MS Utilities Fund Q @ $15.89 p/sh - $23,680.53; 71.644 Shs. MS Dividend Growth Securities B @ $18.74 - $1,342.61; Cash - $3.01. Beneficiaries: Jane L. Manlove; Donna L. Ramer; Rebecca A. Hoffman, Daughters. 2 Vanguard -IRA Account No. 09889617725 -Date 174,917.07 174,917.07 of death value. -Beneficiaries: Jane L. Manlove; Donna L. Ramer & Rebecca A. Hoffman, Daughters. Date of death value -see attached. TOTAL (Also enter on Line 7, Recapitulation) I 199,943.22 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) BOO p ,, R. J. Kleinfelter 701 Oak Oval Mechanicsburg, PA 17055-8408 R.J. Kleinfe ter -Rollover IRA Account value surrtmary Page > 1 of 1 } -- -'~ Vanglutarcl~ Report for01f15/2008 Voyager Services: 800-284-7245 Total report value: $174,917.07 (Total report value includes any accrued dividends.) Name Fund & Account Date ' Price Per : Accrued Number Opened ', Shares ! Share ! Value Dividends Wellesley Income Fund Adm 0527-09889617725' 05/22/2006 2,191.664' $52.57. $115,215.78 - Welles{ey Income Fund Inv 0027-09889617725 ' 12/10/1993 0.000 ! $21.70 $0.00 j - GNMA Fund Investor Shares '' 0036-09889617725 ' 12/10/1993 0.000 $10.50 ' $0.00' $0.00 Wellington Fund Inv 0021-09889617725 12/10/1993 ' 1,866.832 $31.98 $59,701.29 - Totals $174,917.07' _ _- $0.00 Doesn't include accrued dividends. 1959332562 02/14/2008 09:46:06 REV-1151 EX+ ('12-98) COM14MONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 Debts of decedent must be reported on Schedule 1. ITEM DESCRIPTION NUMBER AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees JOHNSON, DUFFIE, STEWART 8< WEIDNER 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 8,931.00 13,200.00 7,500.00 310.00 300.00 691.99 TOTAL (Also enter on line 9, Recapitulation) I 30,932.99 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev1b02 EX+ (b.88) SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 E7(+ (6~-98) CCM~IMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H-B1 PERSONAL REPRESENTATIVE'S COMMISSIONS continued ESTATE OF (FILE NUMBER KLEINFELTER, R. JAMES l 21-08-00086 ITEM NUMBER DESCRIPTION AMOUNT Jane L. Manlove, Executrix Subtotal 13,200.00 13,200.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B1 (Rev. 6-98) Rev-1502 EX+ (6.98) SCHEDULE H-B2 ATTORNEY'S FEES continued CCAMAONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE QF IFILE NUMBER KLEINFELTER, R. JAMES I 27-08-00086 ITEM NUMBER DESCRIPTION AMOUNT Johnson, Duffie, Stewart 8~ Weidner -attorney fee Subtotal 7,500.00 7,500.00 Copyright (c) :?002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rev-1502 EX+ (6-98) SCHEDULE H-B4 PROBATE FEES continued COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 Copyright (c) '2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-84 (Rev. 6-98) Rev-1502 EX+(6-98) SCHEDULE H-B5 ACCOUNTANT'S FEES continued COMdONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 ITEM NUMBER DESCRIPTION AMOUNT R. Wm. Wire Associates, P.C. -preparation of decedent's 2007 Federal -and State I 300.00 Income Tax Returns. f Subtotal I 300.00 Copyright (c) :?002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-85 (Rev. 6-98) Rev-1502 EX+ (r'-98) CCMM40NWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H-BT OTHER ADMINISTRATIVE COSTS continued ESTATE QF FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland Law Journal -Legal Advertisement 75.00 2 M8~T Bank -charge for Estate checks. 12.75 3 Register of Wills -Additional probate charges. 150.00 4 Register of Wills -file Inventory 8~ Inheritance Tax Return. 30.00 5 Register of Wills -Short Certificates. 8.00 6 Reserve for close-out costs. 275.00 7 The Patriot-News -Legal Advertisement 141.24 Subtotal 691.99 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule Ft-B7 (Rev. 6-98) Rev-1512 EX+ (f i-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE 4F FILE NUMBER KLEINFELTER, R. JAMES 21-08-00086 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Aetna Life Insurance Co. -return of pension payment received after -death. 48.41 2 Check that cleared after death - PNC Checking Account No. - 5140034862 - 210.65 Middletown Area High School Scholarship Fund.' 3 Messiah Village -balance due -decedent's account. 1,842.61 4 PA Department of Revenue -tax due -decedent's 2007 PA 40. 206.00 5 PP&L -Final electricity charges -Messiah apartment. 33.85 6 Verizon -final charges -Messiah apartment. 18.79 TOTAL (Also enter on Line 10, Recapitulation) I 2,360.31 (If more space is needed, additional pages of the same size} Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule 1 (Rev. 6-98) REV-1b11 EX+ (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE AF FILE NUMBER YILtIIVrtL I tK, K. JAMt, 21-08-00 0$6 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee s (Words) ($$$) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Jane L. Manlove Daughter 1/3 Personal 2933 Beverly Road Prop. Camp Hill, PA 17011 1l3 Residue 2 Donna L. Ramer Daughter 1/3 Personal 614 Brunnersville Road Prop. Lititz, PA 17543 1/3 Residue 3 Rebecca A. Hoffman Daughter 1/3 Personal 400 Sunset Lane Prop. Maple H[II, KS 66507 1/3 Residue Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropri ate, on Rev 1500 cove r sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 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 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) EGMlFebruary 26, 1992/14333 BOO pl`7 ~~c~t mill ~n~ ~P~t~rrcent OF R. JAMES RLEINFELTER I, R. JAMES RLEINFELTER, of Fairview Township, York County, Pennsylvania, being of sound. and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at any time heretofore made by me. ARTICLE I I direct the payment of all my legal debts, and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and whatever jurisdiction imposed, shall be paid from my Residuary Estate as part of the expense of the administration of my Estate. ARTICLE II I give and bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, unto my daughters, JANE LOUISE STONER, DONNA LYNN RLEINFELTER and REBECCA ANN HOFFMAN, or the survivor of them, to be divided among them in as nearly equal shares as practical as they shall agree. In case of disagreement as to an item or items, I direct that the same shall be disposed of under Article III. EGM/February 26, 1992/14333 ARTICLE III I give, devise and bequeath a17. the rest remainder of my Estate, of whatsoever nature situate in equal shares unto my daughters, JANE DONNA LYNN RLEINFELTER and REBECCA ANN HOFFMAN. predeceases me, I give, devise and bequeath her then-living issue, per stirpes, by representation. ARTICLE IV residue, and ind wheresoever LOIIISE STONER, If any daughter share unto her In the event that any beneficiary of my Will shall not have reached the age of twenty-one (21) years at the time for distribution of his or her share, I give, devise and bequeath such share unto CCNB BANK, N.A. IN SEPARATE TRIIST, to hold, manage, invest and reinvest the share so received, and the accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in Trustee's discretion, may be necessary or appropriate for such beneficiary's support and education (including college education, both graduate and undergraduate, and vocational training) without regard to his or her ability to provide for such support or education or to make payment for these purposes, without f;~r`rer respo,~sibility, t~, such beneficiary or to any person taking care of such beneficiary. When such beneficiary shall reach the age of twenty-one (21) years, Trustee shall distribute the then- remaining principal and any income accumulated thereon unto such beneficiary absolutely, and the Trust as to that beneficiary shall terminate. In the event any beneficiary dies before receiving his or her final distribution hereunder, such beneficiary's Trust shall terminate and the balance of principal and income shall be paid over to my then-living issue per stirpes by representation. EGM/February 26, 1992/14333 ARTICLE D During the time any portion of my Estate remains in Trust, the same shall not 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 thereof. The Trustee shall pay over income and principal as hereinbefore determined to the parties designated, as their interest may appear, without regard to any attempted anticipation, pledge or assignment by any beneficiary, and without regard to any claims thereto or attempted levy, attachment, seizure or other process, provided that if any such levy or seizure, or other process, shall be authorized by law or specific order of any Court having jurisdiction, Trustee shall not be liable to any beneficiary for violation hereof by reason~of the same. ARTICLE VI If at any time during the continuance of any Trust created hereunder, the Trustee in its sole and absolute discretion determines that the size of any individual Trust account has become so small as to be impractical to continue to hold in Trust and uneconomical to continue to administer as a Trust, then in such Clrcur~tstances, th.~ '~rustee may without further authorization distribute the balance of the principal and income in such Trust account to the beneficiary then-entitled to the income therefrom, and upon such distribution the Trustee shall be released from further obligation with respect to that account and shall not be subject to any claim from any person who may have had a future interest in such Trust account had it been continued in Trust. EGM/February 26, 1992/14333 ARTICLE VII I name, constitute and appoint my daughter, JANE LOIIISE STONER, Executrix of this my Last Will and Testament. In the event my daughter, JANE LOIIISE STONER, fails to qualify or ceases to so act, I name, constitute and appoint my daughter, DONNA LYNN RLEINFELTER, alternate Executrix to complete the administration of my Estate. zIN WITNESS WHEREOF, I have hereunto set~my hand and seal, this 1~~'1 day of ~~~' , 1992. ~~~ ~ °~r~x~: ',~ r.? j .~..., 1~ ,,. ~,~ (SEAL) 4' R. .James Rleinfelter ~ (r .: Signed, sealed, published and declared by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. ~~.~~~~ ; ~~ ~-r : ~ ..~ EGM/February 26, 1992/14333 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA :SS COUNTY OF CUMBERLAND We, R. JAMES KLEINFELTER, CcUf~c- ~.c~' ~• ~~ '~`f"~~=- and ~~J,;~~~.~ ,;=~ • ~~:~1~'c~ the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. R~. J`ames KleinfeLt'er ~.' ~, 'fy` J'j,?~>~ Witness '~`'--z Witness Subscribed, sworn Kleinfelter, Testator, l ~_: i,'!~-r_r ~ ~.(~ :~!'~ ~'~' ~~.~-and .--~: ~ `? '~ ~~ day o f ~~ j')'~ Ct,• ~..; to and acknowledged before me by R. James and subscribed and sworn to before me by ,, , ~~~~'i-,~l ~/;~-•~ ~~~~'j'L'~=- witnesses, this f ~/ ~~~ 1992. ;:-, Notary Publi'd,`' r,~,a~ ~+ Patru~a A Buru~2lo, N~rp P,:bEc LL'TiGj(lE $OfG, CUmbe~Gn°:': C`GU~i1}/ D/~~ Ccrnm~ion ~ir~ Fvl'.'y ~ ~,1 ~ Me~~,ii~r F'e~usyl~raniaAGrr~tAc~t of ~dOf~l6~