Loading...
HomeMy WebLinkAbout02-0039Register' of Wills of Cumberland CoUnty, Pennsylvania Estate of also known as PETITION FOR GRANT OF EDNA ~KADEL No. , Deceased .LETTERS. Social Security No. 175-03-2631 F. ct~nr KnrlAl'. TIT Petitioneh~s), who is/are 18 yea('s of age o; elder, apply(ies) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/~Y~the executor Decedent, dated September 11, 1996 N/A named in the Last Will of the and codicil(s) dated State relevant circumstances, e,g,, renunciation, death of executor, etc, Except as fo{lows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate;.was not the victim of a killing and was never adjudicated incompetent: ['~ B. Grant of Letters of Administratio~ (d.b.n.c.t.a.: pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence I (COMPLETE IN ALL 'CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with I~:/her last family or principal residence at 606 Mill Race Court, South Middieton. Cumher]mnH C, nl,n~-x,_ PA (list street, number and municipality) TWD .- . . - -- Decedent, then 84 years of age, died January 6 , 20~ at Thornwald Home ~ Car] ~ ~1 ~; PA (Location) Decedent at death owned prope~y with estimated values as follows: (If domiciled in PA) All personal property ................................................................ $ /~; DOD. ~ (If not domiciled in PA) ,, Personal property in Pennsylvania ...............................................$ (If not domiciled in PA) Personal property in'County ....................................................... ~ Value of real estate in Pennsylvania ................................................................................................... $ 80,0O0. UU __ Real Estate situated as follows: 606 Mill Race Cm.r~; Car[~m]m: PA Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Typed or printed name and residence ~ EDGAR KADEL~ III Box 243 Sumneytown, PA 18084 Form RW-1 Page 1 of 2 (Cumberland County) - Rev. 9/92 lY. 3-q ' Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swearls) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioners} will well and truly administer the estate according to law ? - Sworn to and affirmed and subscribed ~ ED R KADEL, III before me this 14th day of January 20 02 Estate of EDNA W. KADEL Deceased Social Security No: 175-03-2b31 Date of Death 3anuary 6. 2002 AND NOW, January 15th, , 20 02 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ®Testamentary ^ of Administration are hereby granted to Edgar Kadel, II d.b.n. c.t; pendente life; durante absentia; durante minoritate in the above estate and that the instrumentls? dated September 11, 1996 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... $ 235.00 Short Certificate(s).... x.1.5.) Renunciation .................. Affidavit ( ) ................. Extra Pages (~ )............ Codicil .......................... JCP Fee ........................ Inventory ....................... Other ............................ $ 45.00 $ $ 21.00 $ $ 5.00 Attorney: Mark R_ ParthPmar $ I.D. No 50875 $ Address: McNees Wallace & Nurick LLC 100 Pine Street, P.Q Box 116b Harrisburg, PA 171 8-1166 TOTAL ................ $306.00.____ Telephone (717) 237-5250 '~ Form RW-t Page 2 of 2 (Cumberland County) -Rev. 9/92 MAILED LET~E,1?S TO ATTORNEY MARK R. PAR~i'f1ET~ER No. ?.1-2002-0039 105.805 REV 9/86 "* ~ ~:' ~' *' COMMONWEALTHOFPENNSYLVANA*DEPART~ENTOFHEALTH,VTALRECORD ~: ..... 21-2002-0039 LAST WILL OF EDNA W. KADEL Mark R. Parthemer, Esquire BOSWELL, SNYDER, TINTNER & PICCOLA 315 Nortla Front Street Harrisburg, Pennsylvania 17101 TABLE OF CONTENTS LAST WILL AND TESTAMENT OF EDNA W. KADEL Introductory Clause ............................................ 1 ITEM I Direction to Pay Debts ......................................... 1 ITEM II Direction to Pay All Taxes from Residuary Estate ..................... 1 ITEM III Pour-Over Gift to Trustee of Testatrix's Inter Vivos Trust ............... 1 ITEM IV Alternate Provision to Incorporate 'Trust by Reference if Pour-Over is Invalid ................................................ 2 ITEM V Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters · 2 (1) Naming an Individual Personal Representative ................... 2 (2) Naming Individual Successor or Substitute Personal Representative ... 2 (3) Fee Schedule for Individual Personal Representative .............. 3 ITEM VI Definition of Personal Representative .............................. 3 ITEM VII Powers for Personal Representative ................................ 3 ITEM VIII Discretion Granted to Personal Representative in Reference to Tax Matters ................................................ ITEM IX Simultaneous Deatl~ Provision Presuming Beneficiary Precleceases Testatrix Testimonium Clause ........................................... Attestation Clause ............................................. LAST WILL AND TESTAMENT OF EDNA W. KADEL Introductory Clause. I, Edna W. Kadel, a resident of and domiciled in the Borough of Carlisle, County of Cumberland and Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at any time heretofore made by me. I have three living children: Kathrine Wertz, Edgar Kadel, III and Susan Kadel-Harder. ITEM I Direction to Pa'/Debts. I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. ITEM II Direction to Pay All Taxes from Residuary Estate. I direct that all estate, inheritance, succession, death or similar taxes (except generation-skipping transfer taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. If my residuary estate is inadequate to pay such taxes, they shall be paid from the assets of the Edna W. Kadel Living Trust or any revocable trust agreements I have established prior to my death. ITEM III Pour-Over Gift to Trustee of Testatrix's Inter Vivos Trust. I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will, to the successor Trustee under that certain Trust Agreement between me as Settlor and me as Trustee executed prior to the executiOn of this Will on the llthday of September ,.1996. My Trustee shall add the property bequeathed and devised by this Item to the principal of the above Trust and shall hold, administer and distribute the property in accordance with the provisions of the Trust Agreement, including any amendments thereto made before my death. ITEM IV Alternate Provision to Incorporate Trust by Reference if Pour-Over is Invalid. In the event for any reason the bequest and devise above is ineffective and invalid, then I hereby give, devise and bequeath the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will, to the successor Trustee to be held, administered and distributed in accordance with the provisions of that certain Trust Agreement between me as Settlor and me as Trustee executed prior to the execution of this Will on the 11 th day of September" , 1996, which Trust Agreement is hereby incorporated by reference and made a part hereof the same as if the entire Trust Agreement were set forth herein. If for any reason the successor Trustee is unable or unwilling to serve then I hereby nominate, constitute, and appoint as successor or substitute Trustee a bank or trust company qualified to do business in the State of my domicile at the time of my death, which successor or substitute Trustee shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and signed by or on behalf of my oldest living child or if he or she fails to act, by the court having jurisdiction over the probate of my estate. ITEM V Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters. The provisions for naming the Personal Representative, Personal Representative succession, Personal Representative's fees and other matters are set forth below: (1) Naming an Individual Personal Representative. I hereby nominate, constitute, and appoint as Personal Representative of this my Last Will and Testament Edgar Kadel, III and direct that he shall serve without bond. (2) Naming Individual Successor or Substitute Personal Representative. If my individual Personal Representative should fail to qualify as Personal Representative hereunder, or for any reason should cease to act in such capacity, the successor or substitute Personal Representative who shall also serve without bond shall be the next person willing to serve from the list below in the order named: 2 Kathrine Wertz Susan Kadel-Harder (3) Fee Schedule for In0ividual Personal Representative. For its services as Personal Representative, the individual Personal Representative shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. ITEM VI Definition of Personal Representative. Whenever the word "Personal Representative" or any modifying or substituted pronoun therefor is used in this my Will, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Personal Representative named herein and to any successor or substitute Personal Representative acting hereunder, and such successor or substitute Personal Representative shall possess all the rights, powers and duties, authority and responsibility conferred upon the Personal Representative originally named herein. ITEM VII Powers for Personal Representative. By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to Personal Representatives generally, my Personal Representative is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or in kind or partly in each without regard to the income tax basis of such asset, and in general, to exercise all the powers in the management of my Estate which any individual could exercise in the management of similar property owned in his or her own right, upon such terms and conditions as to my Personal Representative may seem best, and to execute and deliver any and all instruments and to do all acts which my Personal Representative may deem prOper or necessary to carry out the purposes of this my Will, without being limited in any way by the specific grants of power made, and without the necessity of a court order. ITEM VIII Discretion Granted to Personal Representative in Reference to Tax Matters. My Personal Representative as the fiduciary of my estate shall have the discretion, but shall not be required when allocating receipts of my estate between income and principal, to make adjustments in the rights of any beneficiaries, or among the principal and income accounts 3 to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my Personal Representative believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided, however, my Personal Representative shall not exercise its discretion in a manner which would cause the loss or reduction of the marital deduction as may be herein provided. In determining the state or federal estate and income tax liabilities of my estate, my Personal Representative shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses ,in my estate shall be used as state or federal estate tax deductions or as state or federal income tax deductions. ITEM IX Simultaneous Death Provision Presuming Beneficiary Predeceases Testatrix. If any beneficiary and I should die under such circumstances as would make it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for. the purposes of this Will that the beneficiary predeceased me. Testimonium Clause. IN WITNESS WHEREOF, I have hereunto set my hand and affLxed my seal this llthday of September ,1996. EDNA W. KADELt Attestation Clause. The foregoing Will was this 1 ltl~lay of September ,1996, signed, sealed, published and declared by the Testatrix as and for her Last Will and Testament in our presence, and we, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. ?~0 (~. {'Y~ ~1,~,~_~ of of 4 COMMONWEALTH COUNTY OF OF PENNSYLVANIA : CUMBERLAND · SS: We,EdnaW. Kadel, and Sybil A. Miller andMark R. Parthemer the Testatrix 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 Testatrix signed and executed the instrument as her Last Will and that she had signed willingly (or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, and in the presence of each other, signed the Will as witness and to the best of our knowledge the Testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. EDNA W. KADEL Witn~, Sy.bil A. Mitll__er W/~ess, Mark R. Parthemer Subscribed, sworn to, and acknowle~dged before me by Edna W. Kadel, the Testatrix and subscribed and sworn to before "~e by $¥b±1 A. M±ller and Mark R. Parthem. er , witnesses, this 1_~ day of S~"P~er , 1996. (Seal)No a~k~lic foi: P~nnn~a My Commission Expires: Z:L:6¥ lZL N~lr ZO. Recorded. ©!fic~5 of Re_qister of Wills CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: EDNA W. KADEL Date of Death: ~anuary 6, 2002 '02 FEB 20 ~10:56 Cumber!anti Co., PA Will No.: Admin. No.: 2002-0039 To the Register: I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following heirs and beneficiaries of the above-captioned estate on February 19, 2002: Kathrine Wertz 730 Longs Gap Road Carlisle, PA 17013 Edgar Kadel, III P.O. Box 243 Sumneytown, PA 18084 Susan Kadel - Harder 156 Long Drive Elkton, MD 21921 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A. Date: -~,//?/o~,, ~,'~~ /~ Mark R. Parthemer, Esq. McNEES WALLACE & NURICK LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5250 Counsel for personal representative McNees Wallace & Nurick,,c attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS: LESHELMAN~MWN.COM April 4, 2002 VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF EDNA W. KADEL Cumberland County File No.: 2002-00039 Department of Revenue No.: 21-02-0039 Our file: 20967-0001 Ladies and Gentlemen: Enclosed for filing in the above-referenced estate is a check for the estate's 3 month inheritance tax payment. Thank you. //~lU rs truly, (, / Lind,,j E sta~eMF;aEr~lheegl~ a n LME/Ime Enclosure c: Edgar Kadel III PO Box 1166 · 100 PINE STREET · HARRISBURG, PA 17108-1166 · TEL; 717.232.8000 · FAX; 717.237.5300 · WWW.MWN.COM COLUMBUS, OH · HAZLETON, PA · WASHINGTON, DC COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: 'PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001039 MARK R Ii~ARTHEMER 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 DUPLICATE ........ fold ESTATE INFORMATION: , SSN: 175-03-2631 FILE NUMBER: 2102-0039 DECEDENT NAME: KADEL EDNA W DATE OF PAYMENT: 04/05/2002 POSTMARK DATE: 04/04/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/06/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $19,0i8.00 TOTAL AMOUNT PAID: $19,018.00 REMARKS: EDGAR KADELIII C/O MARK R PARTHEMER ESQUIRE SEAL CHECK# 121 INITIALS: RECEIVED BY: CW MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS McNees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS: LESHELMAN~MWN.COM October 4, 2002 VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF EDNA W. KADEL Cumberland County File No.: 2002-00039 Department of Revenue No.: 21-02-0039 Our file: 20967-0001 Ladies and Gentlemen: Enclosed for filing in the above-referenced estate are the following documents: · Pennsylvania Inheritance Tax Return (2 originals). A refund of $797.55 is due on the return. · Inventory (2 originals) Aisc, enclosed is a check for the filing fee of $31.00. Please date-stamp the enclosed copies, and return to our office in the envelope provided. Thank you. Y~ours truly, Enclosures c: -Edgar Kadel III PO Box 1166 · 100 PINE STREET ° HARRISBURG, PA 17108-1166 · TEL: 717.232.8000 ° FAX: 717.237.5300 ° WWW. MWN.COM COLUMBUS, OH * HAZLETON, PA · WASHINGTON, DC Register of Wills of Cumberland' County, INVENTORY Pennsylvania Estate of EDNA' W. KADEL known as · Deceased No. 2002-00039 Date of Death January 6, 2002 Social Security No. 175-03-2631 EDGAR KADEL III Personal Representative(s) of the above Estate, deceased,' verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/Weverify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Perso~ Attorney: Mark R. Parthemer, Esq. ' t.D, No.: Address: McNees Wallace & Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburq, PA 17108 Dated Telephone: (71 7) 237-5 250 SEE ATTACHED Desc~'iption (Attach Additional Sheets if necessaryi Value $211,008.71 Total: $211,008.71 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory; Form RW-7 (Cuml~erland County - Rev. 9192) {A277079:} Inventory Estate of Edna W. Kadet From 01/06/02 To 1/6/02 Description 110 Checking Account M&TBankChecking Account 120 Savings Accounts M&T Bank Savings Account 130 Money MarketAccounts Fahnestock & Co., Inc. Prime Cash Money Market Accrued'Interest 1.85 0.28 Value 17:02 TOtal 15,486.13 20,448.66 723.17 150 Common Stocks Citigroup Inc. Ford Motor Company. 155 Mutual Funds Putnam HighYieldTrust It Fidelity Advisor FuDzis High Yield ClaSs T Fidelity Advisor Funds Adv.'Equity Growth T 300 Residences 606 Mill Race Court, Carlisle, Cumberland County, P~lvania; Valued per sales price 13.27 13.13 11,306.42 10,446.88 12,433.27 12,100.67 18,503.52 21,75~.30 43,037.46 88,900.00 350 HoUSehold Goods & Furnishings HoUSehold Goods & Personal 360 Misc. Personal Property 1994 Buick. L a Sabre 400 Refunds School Real Estate .Tax - Refund (at real estate settlement) USAA Insurance - Insurance Refunds PA Dept. of Revenue - 2001 Tax Refund United States Treasury - 2001 Tax Refund GE' Fin. Assoc - Rebate UCC Homes - Resident Refund 241.09 498.23 372.00 1,222.00 1,232.00 90.13 2,500.00 3,280.00. Description GE Cap Asset - Refund - Inventory Estate of Edna W. Kadel Pr m 01/0 /02 To 1/ /02 Accrued Interest 420 Miscellaneous Property Miscellaneous Deposits made after death to decedent's M&TBank'checking account Prudential Life -Insurance Proceeds Palrable to Decedent's Estate Met Life - Insurance Proceeds pa!table to Decedent's Estate Met Life'- Insurance Proceeds Payable to Decedent's Estate Value 493.07 4,770.54 2,993.86 2,116.18 850'.89 17:02 Total 4,148.52 10,731.47 211,008.71 2 REV-1500 EX + (6-00) ,~,. - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I ' ~' ; ..... I ,~, ' OFEICIAL USE ONLY INHERITANCE TAX RETURN .~LENUMBER RESIDENT DECEDENT 21 2o02 ' I COUNTY CODE YEAR O039 NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 175-03-2631 Kadel, Edna W. DECE- DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 01-06-2002 07/11/1917 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL' SOCIAL SECURITY NUMBER CHECK APPRO- PRIATE BLOCKS COR- RE- SPON DENT RECA- PITULA- TION TAX COMPU- TATION 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 2. Supplemental Retur6 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach a copy of Trust) 10. Spousal Povedy Credit (date o1 death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82)' 5. Federal Estate Tax Return Required i 8. Total Number of Safe Deposit Boxes D 1 1. Election to tax under Sec. 9113(A), (Attach Sch O) NAME Mark 'R. Parthemer, Esq. FIRM NAME (If Applicable) McNees Wallace & Nurick LLC TELEPHONE NUMBER (717) 237-5250 COMPLETE MAILING ADDRESS i00 Pine Street P.O. Box 1166 Harrisburg, PA 17108 9. 10. 11 13. 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned property (Schedule F) -]Separate Billing Request;~l (6) 88,9oo.o¢; 65,513.93~ None. 50,63.3.85:,: 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (Schedule G or L) (7) 244,937.93 Total GrOss Assets (total Lines 1-7) . (8) Funeral Expenses & Administrative Costs (Schedule H) (9) 18,875.32 Debts of Decedent, Mo~gage Liabilities, & Liens (Schedule I) (10) 4,901.12 · Total Deductions (total Lines 9 & 10) (11) Net Value of Estate (Line 8 minus Line i 1) (12) Charitable and Governmental Bequests/Sec 9113 Trusts for whichan election to tax . (13) has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (14) . 449,985.71 23,776.44 426,209.27 .None 426,209.27 SEE INSTRUCTIONS ON pAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or tra,~sfers under Sec. 9116 (a)(1.2) ' X .0 (1 5) 16. Amount of Line14 taxable at tineal rate 426,209.27 x .0 45 (16) 17. Amount of Line 14 taxable at sibling rate 0 · 00 X .12 (17) 18. Amount of Line 14 taxable it collate'rai rate 0. 00 X. 15 ' (18) 19. Tax Due (19) 19,179.42 0.00 0.00 19,179.42 0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only Estate of: Edna W. Kadel 21-2002-0039 SUMMARY OF AllOCATIONS TO BENEFICIARIES Taxable at lineal rate Katherine. Wertz Edgar Kadel, III SusaD~Kadel - Harder 142,069.76 142,069.75 142,069.76. 426,209.27' PA REV-1500 EX (6-00) Decedent's Complete Address: Page 2 STREET ADDRESS 606 Mill Race Court CITY Carlisle STATE ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 19,179.42 Interes;t/Penaity if applicable D. Interest E. Penalty 19,018. O0 958.97 Total Credits (A + B + C)' (2) 19,976.97 Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 797.55 5. If Line 1 + Line 3 is greater than Line 2' enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT ' ' 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 ~ransfer~ed; ....... · ..... ........................... El ~ b. retain the right to designate who shall use the property transferred or its income; ' c. retain a reversionary interest; or ' d. receive the promise for life of either payments, benefits or care? .............................. ' 2. If death occurred after December 12, 1982, did decedent transfe[ property within one year of death without receiving adequate consideration? ................................................... ~ ~ 3. Did decedent own an "in trust.for" or payable upon death bank account or security at his or her death? ... 4. Did decedent Own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ......................................................... ~ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU ,MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 behef it is true, correct and complete. Declaration of preparer other than the personal representative is b~sed on information of which preparer has any knowledge. SlGNATUR_~,QF PERSON RESPQ~ISIBLE FOR FILING RETURN DATE See Schedule attached SIGNATURE OF PREPARE~THJ~R_I, HAN REPRESENTATIVE DATE A/~EC'RESS ' '100 ;p'ine Street, ;P.O. :Box 1166, Haz~±sbu-'-'q, ;PA :]_7108 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% 172 P.S. § 9116 (a} (1.1) (I)]. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)]. The statute does not exemo'{ . .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-or~e years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 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 4..5%, except as noted in 72.P.S. § 9116(1.2) [72 P.S. %9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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. 0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only Estate of: Edna W. Kadel 21-2002'0039 The following person (S) Edgar Kadel, III 2755 Swamp Creek Road Green Lane, PA 18054 are signing the return as representative(s) of the estate: REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A. REAL ESTATE ESTATE OF ~ FILE NUMBER Edna W. Kadel 21-2002-0039 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being COmpelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM , VALUE AT DATE NO. DESCRIPTION OF DEATH. 88,900.00 Real Estate known as 606 Mill Race Court,. South Middleton Township, Cumberland County, Pennsyl~a; Valued per sale to Stephanie A. Barnitz on March 28, 2002. See attached copy of settlement sheet. TOTAL (Also enter on line 1 Recapitulation) $ 88,900.00 7 CPA21 NTF 10904 Copyright Forms Software Only, 1997 Nelco, Inc. (If more space, is needed, insert additional sheets of the same size) REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Edna W. Kadel 21-2002-0039 All =roperty jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH 10,446.88 1 2 4 619.625 shs. Ford Motor ~Company @ $16.86/share; Shares held .in dividend reinvestment plan 219 shs. Citigroup,~ Inc. @. $51.6275/share ASSETS ~ D IN DEC, DENT'S FAHNESTOCK ~q.O~AG~ ACCOUNT; VALUATION PROVIDED BY BROKER (see valuation information ' attached): Fahnestock Prime Cash Money Market Account Accrued Dividend 2214. 0520 shs. Putnam High Yield Trust II Accrued Dividend 1424.329 shs. Fidelity Aztvisor Funds High Yield Class T Accrued Dividend 313.893 shs. 'Fidelity Advisor Funds Adv. Equ~.'ty Growth T TOTAL (Also enter on line 2, Recapitulation) 11,306.42 722.89 0.28 12,420.00 13.27 12,087.54 13.13 18,503.52 65,513.93 7 CPA31 NTF 1O905 Copyright Forms Software Omy, 1997 Nelco, Inc. (If more space is needed, .insert additional sheets of the same size) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA' INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF :ILE NUMBER w~na W. Kadel 21-2002-0039 Include proceeds of litigation & date proceeds were received by the estate. All prop. Jointly-owned with right of survivorship must be disclosed on Sch. F. · . VALUE AT DATE OF DEATH ITEM NO. 3 4 5 6 7 8 9 10 11 12 DESCRIPTION M & T Bank Checking Account No. 470953; See valuation information attached. M & T Bank Savings Account No. 15004200918455 Accrued Interest 1994 Buick LeSabre; Valued per Kelly Blue Book. (trade-in value) Personal Property at decedent's residence; Estimated by Executor GE Cap Asset - Refund GE Fin. Assoc. - Refund Miscellaneous Deposits made to decedent's M&T Bank checking account after her death Pennsylvania Dept. of Revenue - 2001 Tax Refund School Real Estate Tax - Refund (at real estate settlement) UCC Homes - Resident Refund United States Treasury - 2001 Tax Refund USAA Insurance -~ Refund TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) 15,486.13 '20,446.81 1.85 3,280.00 2,500.0~0 493.07 1,232.00 4,770.54 372.00 241.09 90.13 1,222.00 498.23 50,633.85 7 CPA81 NTF 10908 Copyright Forms Software Only, 1997 Nelco, Inc, REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Edna W. Kadel 21-2002-0039 This schedule must be completed and filed if the answer to any of uestions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF EXCLUSION INCLUDE NAME OF THE TRANSFEREE, THEIR ITEM RELATIONSHIP TO DECD & DATE OF TRANSFER. DATE OF DEATH DECD'S (IF TAXABLE VALUE NO, A'FFACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST APPLICABLE) ASSETS H~f.D IN DEC-DENT'S AMERICAN EXPRESS BROKERAGE ACCOUNT. ASSETS TRANSFERRED ON DEATH TO NAMED BENEFICIARZES, NAMELY EQIIALLY BETWEEN THE DECgDENT'S THRS~ CHILDREN; SEE ATZAC2IED VALI]ATION INFORMATION: 1 18480. 006 shs. American Express 80,572.83 100% 80,572'.83 HYTE Fund @ 4.36/share Accrued Dividend- 189.87 100% 189.87 2 4342. 158 shs. American Express 83,977.34 100% 83,977.34 Stock .Fund @ 19.34/share 3 5852.6 Shs. American Express Cash 5,852.60 100% 5,852.60 Management Funds @ 1.00/share Accrued Dividend 4.15 100% 4.15 4 American Express Flex Savings 8,328.15 100% 8,328.15 Account No. 008095370873001 5 American Express Flex Savings 3,826.30 100% ' 3,826.30 Account' No. 008095370881001 6 American Express Flex Savings. 3,092.61 100% 3,092.61 Account No. 008095370899001 7 American Express Annuity 42,094.'08 100% 42,094.08 Total from continuation page (s) 17,000.00 TOTAL (Als0 enter on line 7. Recapitulation) $ 244,937.93 7 CPA01 NTF 10910 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, lnc, Estate of: Item No. Edna W. Kadel SCHEDULE G -- Inter-Vivos Transfers and Non-Probate Property % Of Date of Death Decd's Description Value of Asset Interest Exclusion Page 2 21-2002-0039 Taxable Value ANN-O-ITY ~r~I,D IN DECEDENT'S FAHNESTfL-~ BROKERAGE ACCOUNT; SEE AYTACHED VALUATION INFORMATION: 8 ING Variable Annuity Beneficiary: Decedent ' s Children 17,000.00 100% 17,000~00 TOTAL. (CarrY forward to mamn schedule) ....... 17;000.00 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA. INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Edna W. Kadel FILE NUMBER 21-2002-0039 Debts of decedent must be reported on Schedule I. ITEM NO. A. 1 '2. DESCRIPTION FUNERALEXPENSES: Ewing Brothers Funeral Home 630 South'Hanover Street Carlisle, PA 17013 Geo's Family Restaurant -Funeral luncheon ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No, of Personal Repre, sentative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Name: McNees Wallace & Nurick LLC (estimated) 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 Probate Fees Accountant's Fees · Tax Return Preparer's Fees See Schedule attached Total from continuation page (s) TOTAL (Also enter on line 9, Recapitulation) 7 CPA11 NTF 109il Copyright Forms Software Only, 1997 Nelco, Inc, (If more space is needed, insert additional sheets of the same size) AMOUNT 1,830.00 276.40 0.00 8,500.00 0.00 34t.00 0.00 0.00 7,927.92 $ 18,875.32 Estate of: Item No.~ Kadel SCHEDULE H, PART B -- Administrative Costs Description Page 2 21-2002~0039 Amount 7 AT&T - Long Distance Telephone Charges 8 Citigroup -LostStock Certificate Fee 9 Cumberland County Register of Wills; Filing Fee re PA 'Inheritance Tax Returnand Inventory 10 11 Cumberland Law Journal · Legal Advertising Hassler Tax Service - Tax Preparation re 2001 Individual Income Tax Returns 12 McNees Wallace &Nurick LLC - Costs Advanced as follows: Duplicating $ 43.20 Long Distance Telephone 2.57 Travel Charges 29.20 Postage 10.52 13 ~ McNees Wallace & NuriCk LLC - Reserve for closing costs re duplicating, postage, etc. 14 PP&L - Electric Service 15 Selling Expenses re sale of 606 Mill Race Cottrt (property reported on ScheduleA, Item 1): 16 17 Comnissions $ 5,334.00 Transfer Taxes ·889.00 Miscellaneous Fees 129.00 South Middleton Township Muncipal Authority; Water and Sewer charges Soverign Bank - Checkbook Charges 18 Sprint - Telephone Service .... 19 The Sentinel - Legal Advertising 20 Township/County Per Capital Tax (bill issued March 1, 2002) 21 United Parcel Service - Delivery Charges 22 Willow Crossing Condo Association; Monthly Association· Fees 165.50 200.74 3t700 75.00 180.00 85.49 100.00 258.08 6,352'.00 99.00 18.25 74.88 87.35 9.80' 25.83 165.00 TOTAL. (Carry forward to main schedule) ...... 7,927.92 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Edna W. Kadel SCHEDULEI DEBTS OF DECEDENT MORTGAGE LIABILITIES,& LIENS FILE NUMBER 21-2002-0039 Include unreimbursed medical expenses. ITEM NO. 2. 3 DESCRIPTION M&T Bank Checking Account No. 470953; Outstanding Checks Pharmamerica - Prescription Drug Charges ThornWald Home - Supplies TOTAL (Also enter on line 10, Recapitulation) 7 CPA12 NTF 10912 If more space ~s needed, insert additional sheets of the same size) Copyright Forms Software Onty, 1997 Nelco, Inc. AMOUNT 2,749.14 2,105.80 46.18. $ 4,901.12 REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ' SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER 21-2002-0039 RELATIONSHIP TO DECEDENT AMOUNT OR NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Mst Trustee(s) SHARE OF ESTATE TAXABLE DISTRIBUTIONS (include outright spousal distributions) NO. Katherine Wertz 730 Longs Gap Road C~rlisle, PA 17013 Edgar K~del, III 2755 Sw-amp~ek Road Green Lane, PA 18054 Susan.Kadel Harder 156 Long Drive Elkton, MD 21921 Daughter son Daughter 142,069.76 142,069.75 !42,069.76 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 171 AS APPROPRIATE1 ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None.. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS No~e TOTAL OF PART ~ -- ENTER TOTAL NON-T~0(ABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert add{tional sheets of the same size) 7 CPA13 NTF 10913 Col3ydght Forms Software Only, 1997 Nelco, Inc. ESTATE OF EDNA W. KADEL PENNSYLVANIA INHERITANCE TAX RETURN TABLE OF CONTENTS (EXHIBITS) Ao Bo Miscellaneous Documents Table of Contents -- Exhibits Copy -- Letters Testamentary issued by Cumberland County Register of Wills to Edgar Kadel III, and copy of decedent's will dated September 11, 1996. Copy -- Trust Agreement of Edna W. Kadel dated September 11, 1996 Copy -- Official Receipt from PA Department of Revenue re 3 month inheritance tax payment Copy - Safe Deposit Box Inventory Schedule A -- Real Estate; Copy of Settlement Sheet Schedule B -- Stocks and Bonds; Fahnestock Account Information (Items 3-6),and Schedule G, Item 8 Schedule E -- Cash, Bank Deposits,.& Misc. Personal Property; M&T Bank Information (Items 1,2) Schedule G -- Inter-vivos Transfers & Misc. Non-Probate Property; American Express Information (Items 1-7) Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2002-00039 PA No. 21-02-0039 ESTATE OF KADEL EDNA W WHEREAS, on the 15th dated September llth 1996 Late of CU~L~a_N~ uOuN'~'~, Deceased Social Security No. 175-03-2631 day of January SOUTH MIDDLETON TOWNSHIP 2002 an instrument was admitted to probate as the last will of KADEL EDNA W (~S'i', ~'i~$'i', ~im~) late of SOUTH MIDDLETON TOWNSHIP , CUMBERLAND County, who died on the 6th day of January 2002 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to KADEL EDGAR III who has duly qualified as Executor(rix) and has agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 15th day of January 2002. **NOTE** D~LL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) °. j 21-2002-0039 LAST WILL OF EDNA W. KADEL Mark R. Parthemer, Esquire BOSWELL, SNYDER, TINTNER & PICCOLA 315 North Front Street Harrisburg, Pennsylvania 17101 TABLE OF CONTENTS LAST WILL AND TESTAMENT OF EDNA W. KADEL Introductory Clause ............................................ 1 ITEM I Direction to Pay Debts ......................................... 1 ITEM II Direction to Pay All Taxes from Residuary Estate ................. ' .... 1 ITEM III Pour-Over Gift to Trustee of Testatrix's Inter Vivos Trust ............... ' 1 ITEM'IV Alternate Provision to Incorporate Trust by Reference if Pour-Over is Invalid .................................... . ........... 2 ITEM V Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters ..... .' .......... 2 (1) Naming an Individual Personal Representative ................... 2 (2) Naming Individual Successor or Substitute Personal Representative ... 2 (3) Fee Schedule for Individual Personal Representative .............. 3 ITEM VI Definition of Personal Representative ................... . .......... 3 ITEM VII Powers for Personal Representative ....... . ......................... 3 ITEM VIII Discretion Granted to Personal Representative in Reference to Tax Matters 3 ITEM IX Simultaneous Deatl~ Provision Presuming Beneficiary Precleceases Testatrix .. 4 Testimonium Clause ........................................... 4 Attestation Clause ............................................. 4 ii LAST WILL AND TESTAMENT OF EDNA W. KADEL Introductory Clause. I, Edna W. Kadel, a resident of and domiciled in the Borough of Carlisle, County of Cumberland and Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at any time heretofore made by me. I have three living children: Kathrine Wertz, Edgar Kadel, III and Susan Kadel-Harder. ITEM I Direction to Pay Debts. I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. ITEM II Direction to Pay All Taxes from Residuary Estate. I direct that all estate, inheritance, succession, death or similar taxes (except generation-skipping transfer taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included ia my estate for such tax purposes. If my residuary estate is inadequate to pay such taxes, they shall be paid from the assets of the Edna W. Kadel Living Trust or any revocable trust agreements I have established prior to my death. ITEM III Pour-Over Gift to Trustee of Testatrix's Inter Vivos Trust. I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before' or after the execution of .this Will, to the successor Trustee under that certain Trust Agreement between me as Settlor and me as Trustee executed prior to the execution of this Will on the 1 ich day of September ,1996. My Trustee shall add the property bequeathed and devised by this Item to the principal of the above Trust and shall hold, administer and distribute the property in accordance with the proVisions of the Trust Agreement, including any amendments thereto made before my death. ITEM IV Alternate ProVision to Incorporate Trust by Reference if Pour-Over is Invalid. In the event for any reason the bequest and devise abOve is ineffective and invalid, then I hereby give, devise and bequeath the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will, to the successor Trustee to be held, administered and distributed in accordance with the proVisions of that certain Trust Agreement between me as Settlor and me as Trustee executed prior to the execution of this Will on the llth day of September , 1996, which Trust Agreement is hereby incorporated by reference and made a part hereof the same as if the entire Trust Agreement were set forth herein. If for any reason the successor Trustee is unable or unwilling to serve then I hereby nominate, constitute, and appoint as successor or substitute Trustee a bank or trust company qualified to do business in the State of my domicile at the time of my death, which successor or substitute Trustee shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and signed by or on behalf of my oldest living child or if he or she fails to act, by the court haVing jurisdiction over the probate' of my estate. ITEM V Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters. The provisions for naming the Personal Representative, Personal Representative succession, Personal Representative's fees and other matters are set forth below: (1) Naming an Individual Personal Representative. I hereby nominate, constitute, and appoint as Personal Representative of this my Last Will and Testament Edgar Kadel, III and direct that he shall serve without bond. (2) Naming IndiVidual Successor or Substitute Personal Representative. If my indiVidual Personal RepresentatiVe should fail to qualify as Personal Representative hereunder, or for any reason should cease to act in such capacity, the successor or substitute Personal Representative who shall also serve without bond shall be the next person willing to serve from the list below in the order named: 2 Kathrine Wertz Susan Kadel-Harder (3) Fee Schedule for Individual Personal Representative. For its services as Personal Representative, the individual Personal Representative shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. ITEM VI Definition of Personal Representative. Whenever the word "Personal Representative" or any modifying or substituted pronoun therefor is used in this my Will, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Personal Representative named herein and to any successor or substitute Personal Representative acting hereunder, and such successor or substitute Personal Representative shall possess all the rights, powers and duties, authority and responsibility conferred upon the Personal Representative originally named herein. ITEM VII Powers for Personal Representative. By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to Personal Representatives generally, my Personal Representative is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, Compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or in kind or partly in each without regard to the income tax basis of such asset, and ia general, to exercise all the powers in the management of my Estate which any individual could exercise ia the .management of similar property owned in his or her own fight, upon such terms and conditions as to my Personal Representative may seem best, and to execute and deliver any and all instruments and to do all acts which my Personal Representative may deem proper or neceSSary to carry out the purposes of this my Will, without being limited in any way by the specific grants of power made, and without the necessity of a court order. ITEM VIII Discretion Granted to Personal Representative in Reference to Tax Matters. My Personal Representative as the fiduciary of my estate shall have the discretion, but shall not be required when allocating receipts of my estate between income, and principal, to make adjustments in the rights of any beneficiaries, or among the principal and income accounts 3 to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my Personal Representative believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided, however, my Personal Representative shall not exercise its discretion in a manner which would cause the loss or reduction of the marital deduction as may be herein provided. In determining the state or federal estate and income tax liabilities of my estate, my Personal Representative shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as state or federal estate tax deductions or as state or federal income tax deductions. ITEM IX Simultaneous Death Provision Presuming Beneficiary Predeceases Testatrix. If any beneficiary and I should die under such circumstances as would make it doubtful whether the beneficiary or I died first, then it shall be conclusively, presumed for the purposes of this Will that the beneficiary predeceased me. Testimonium Clause. IN WITNESS WHEREOF, I have hereunto, set my hand and affixed my seal this lit'May of September ,1996. EDNA W. KAI~EL/ ' Attestation Clause. The foregoing Will was this 1 ltl~lay of September ,1996, signed, sealed, published and declared by the Testatrix as and for her Last Will and Testament in our presence, and we, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. COMMONWEALTH OF COUNTY OF pENNSYLVANIA · CUMBERLAND : SS: We, EdnaW. Kadel, and Sybil A. Miller andMark R. Parthemer , the Testatrix 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 Testatrix signed and executed the instrument as her Last Will and that she'had signed willingly (or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and heating 'of the Testatrix, and in the presence of each other, signed the Will as witness and to the best of our knowledge the Testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. ! · EDNA W. KADEL 'WitnOs, Sybil A. Mi~l~ler W~ess, Mark R. Parthemer Subscribed, sworn to, and acknowled, d. ged before me by Edna W. Kadel, the Testatrix and subscribed and sworn to before "l~e by $¥b±1 g. Miller and Mark R. Parthemer , witnesses, this 1~!~ day Of se'l~e~er ,1996. · ~~IA,O"~~~~' (Seal, N0'~lic fo; P~~a My Commission Expkes: Maronetta F.?lier, Notary Public Harrisburg, PA Dauphin C?unty 5 TRUST AGREEMENT OF EDNA W. KADEL Mark R. Parthemer, Esquire BOSWELL, SNYDER, TINTNER & PICCOLA 315 North Front Street Harrisburg, Pennsylvania 17101 TABLE OF CONTENTS TRUST AGREEMENT Introductory Clause ........................................ ,... 1 ARTICLE I Trustee Succession if Settlor Dies or Becomes Incapacitated .............. 1 ARTICLE II Description of Property Transferred ................................ ARTICLE III Rights of Settlor and Trustee in Insurance Policies ..................... 1 ARTICLE IV Provisions for Settlor During Lifetime .............................. 2 ARTICLE V Settlor's Rights to Amend, Change or Revoke the Trust Agreement ........ 2 ARTICLE VI Discretionary Provisions for Trustee to Deal with Settlor's Estate and Make Payment of Debts and Taxes ................................ 3 ARTICLE VII Trust Estate to Settlor's Issue ..................................... 3 ARTICLE VIII Trustee Succession, Trustee's Fees and Other Matters .................. 3 (1) Naming Individual Successor or Substitute Trustee ................ 3 (2) Fee Schedule for Individual ' Trustee ........................... 4 (3) Limitations on Trustees .................................... 4 ARTICLE IX Definition of Trustee ........................................... 4 ARTICLE X Powers for Trustee ............................................ 4 ARTICLE XI Trustee's Discretion to Allow Beneficiary or Beneficiaries to Occupy Residential Real Estate .................................... 8 ARTICLE XII Provision for Trustee to Act as Trustee for Beneficiary Under Age Twenty- One .................................................. 8 ARTICLE XIII Trustee's Discretion in Making Payments to a Person Under Age Twenty- One, Incompetent, or Incapacitated Person ..................... 9 ARTICLE XIV Power of Trustee to Resign During Settlor's Lifetime ................... 9 ARTICLE XV Settlor During Lifetime to Designate Substitute or Successor Trustee ....... 9 ARTICLE XVI Discretion in Trustee to Terminate Small Trust and Distribute to Income Beneficiary ............................................ 10 ARTICLE XVII Definition of Children ......................................... 10 ARTICLE XVIII Definition of Words Relating to the Internal Revenue Code ............. 10 ii ARTICLE XIX Simultaneous Death Provision Presuming Beneficiary Predeceases Settlor... 11 ARTICLE XX Payment of Funeral Expenses and Expenses of Last Illness of Income Beneficiary ............................................ 11 ARTICLE 'XXI State Law to Govern .......................................... 11 ARTICLE XXII Spendthrift Provision .......................................... 11 Testimonium Clause .......................................... 12 111 TRUST AGREEMENT Introductory Clause. This Agreement made this 11 thday of September , 1996,.between Edna W. Kadel, hereinafter referred to as the Settlor and Edna W. Kadel, hereinafter referred to as the Trustee. ARTICLE I Trustee Succession if Settlor Dies or Becomes Incapacitated. If the Settlor dies or is adjudicated to be incompetent or in the event that the Settlor is not adjudicated incompetent, but by reason of illness or mental or physical.disability is, in the opinion of two licensed physicians, unable to properly handle the Settlor's own affairs, then and in that event the Trustee named below shall immediately become the Trustee under this Trust Agreement. The Settlor names the following as successor Trustee: Edgar Kadel, III Third parties may rely on an affidavit by the Trustee named above stating that the successor Trustee is now acting as Trustee hereunder. ARTICLE II Description of Proper _ty Transferred. The Settlor has paid over, assigned, granted, conveyed, transferred and delivered, and by this Agreement does hereby pay over, assign, grant, convey, transfer and deliver unto the Trustee the property described in Schedule A, annexed hereto and made a part hereof, and has caused or will cause the Trustee to be designated as beneficiary of those life insurance policies described in Schedule B, annexed hereto and made a part hereof. These insurance policies, and any other insurance policies that may be delivered to the Trustee hereunder or under which the Trustee may be designated as beneficiary, the proceeds of all such policies being payable to the Trustee, and any other property that may be received' °r which has been received by the Trustee hereunder, as invested and reinvested (hereinafter referred to as the "Trust Estate'l, shall be held, administered and distributed by the Trustee as hereinafter set forth. ARTICLE III Rights 'of Settlor and Trustee in Insurance Policies. During the Settlor's lifetime, the Settlor shall have all rights under any life insurance policies payable to the Trustee, including the right to change the beneficiary, to receive any dividends or other earnings of such policies without accountability therefor to the Trustee or any beneficiary hereunder, and may assign any policies to any lender, including the Trustee, as security for any loan to the Settlor or any other person; and the Trustee shall have n° responsibility with respect to any policies, for the payment of premiums or otherwise, except to hold any policies received by the Trustee in safekeeping and to deliver them upon the Settlor's written request and upon the payment to the Trustee of reasonable compensation for services. The rights of any assignee of any policy shall be superior to the rights of the Trustee. If any policy is surrendered or if the beneficiary of any policy is changed, this trust shall be revoked with respect to such policy. However, no revocation of the trust with respect to any policy, whether pursuant to the provisions of the preceding sentence or otherwise, shall be effective unless the surrender or change in beneficiaxy of the policy is accepted by the insurance company. Upon the death of the insured under any policy held by or known to, and payable to, the Trustee, or upon the occurrence of some event prior to the death of the Settlor that matures any such policy, the Trustee, in its discretion, either may collect the net proceeds and hold them as part of the principal of the Trust Estate, or may exercise any optional method of settlement available to it, and the Trustee shall deliver any policies on the Settlor's life held by it and payable to any other beneficiaries as those beneficiaries may direct. Payment to, and the receipt of, the Trustee shall be a full discharge of the liability of any insurance company, which need not take notice of this agreement or see to the application of any payment. The Trustee need not engage in litigation to enforce payment of any policy without indemnification satisfactory to it for any resulting expenses. ARTICLE IV Provisions for Settlor During Lifetime. The Trustee shall hold, manage, invest and reinvest the Trust Estate (if any requires such management and investment) and shall collect the income, if any, therefrom and shall dispose of the net income and principal as follows: (1) During the lifetime of the Settlor, the Trustee shall pay to or apply for the benefit of the Settlor all the net income from this Trust. (2) During the lifetime of the Settlor, the Trustee may pay to or apply for the benefit of the Settlor such sums from the principal of this Trust as in its sole discretion shah be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of the Settlor, taking into consideration to the extent the Trustee deems advisable, any other.income or resources of the Settlor known to the Trustee. ARTICLE V Settlor's Rights to Amend, Change or Revoke the Trust Agreement. The Settlor may, by signed'instruments delivered to 'the Trustee during the Settlor's life: (1) withdraw property from this Trust in any amount and at any time upon giving reasonable notice in writing to the Trustee; (2) add other property to the Trust; (3) change the beneficiaries, their respective shares and the plan of distribution; (4) amend this Trust Agreement in any other respect; (5) revoke this Trust in its entirety or any provision therein; provided, 2 however, the duties or responsibilities of the Trustee shall not be enlarged without the Trustee's consent nor without satisfactory adjustment of the Trustee's compensation. ARTICLE VI Discretionary Provisions for Trustee to Deal with Settlor's Estate and Make Payment of Debts and Taxes. After the Settlor's death, the Trustee, ff in its discretion it deems it advisable, may pay all or any part of the Settlor's funeral expenses, legally enforceable claims against the Settlor or the Settlor's estate, reasonable expenses of administration of the Settlor's estate, any allowances by court order to those dependent upon the Settlor, any estate, inheritance, succession, death or similar taxes payable by reason of the Settlor's death, together with any interest thereon or other additions thereto, without reimbursement ,from the Settlor's personal representatives, from any beneficiary of insurance upon the Settlor's life, or from any other person. All such payments, except of interest, shall be charged generally against the principal of the Trust Estate includable'in the Settlor's estate for Federal estate tax purposes and any interest so paid shall be charged generally against the income thereof; provided, however, any such payments of estate, inheritance, succession, death or similar taxes shall be charged against the principal constituting the Trust Estate and any interest so paid shall be charged against the income thereof. The Trustee may make such payments directly or may pay over the amounts thereof to the personal representatives of the Settlor's estate. Written statements by the personal representatives of such sums due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of the Trustee and the Trustee shall be under no duty to see to the application of any such payments. The Trustee shall pay over to the personal representatives of the Settlor's estate all obligations of the United States Government held hereunder which may be redeemed at par in payment of federal estate taxes. ARTICLE VII Trust Estate to Settlor's Issue. Upon the death of the Settlor, the Trust Estate (which shall include any property which may be added from the Settlor's general estate) shall be paid over and distributed free of trust to the Settlor's surviving children in equal shares, provided, however, the then living issue of a deceased child of the Settlor shall take per stirpes the share their parent would have taken had he or she survived the Settlor. ARTICLE VIII Trustee Succession, Trustee's Fees and Other Matters. The provisions for naming the Trustee, Trustee succession, Trustee's fees and other matters are set forth below: (1) Naming Individual Successor or Substitute Trustee. If the individual Trustee should fail to qualify as Trustee hereunder, or for any reason should cease to act in such capacity, the successor or substitute Trustee who shall also serve without bond shall be the next person willing to serve from the list below in the order named: Kathrine Wertz Susan Kadel-Harder (2) Fee Schedule for Individual Trustee. For its services as Trustee, the individual Trustee shall receive reaSonable compensation for the services rendered and reimbursement for reasonable expenses. (3) Limitations on Trustees. No person who at any time is acting as Trustee hereunder shall have any power or obligation to participate in any discretionary 'authority which the Settlor has given to the Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations. ARTICLE IX Definition of Trustee. Whenever the word "Trustee" or any modifying or substituted pronoun therefor is used in this Trust, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Trustee named herein and to any successor or substitute Trustee acting hereunder, and such successor or substitute Trustee shall have all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLE X Powers for Trustee. The Trustee is authorized in its fiduciary discretion (which shall be subject to the standard of reasonableness and good faith to all beneficiaries) with respect to any property, real or personal, at any time held under any provision of this Trust Agreement and without authorization by any court and in addition to any other rights, powers, authority and privileges granted by any other provision of this Trust Agreement or by statute or general'rules of law: (1) To retain in the form received any property or undivided interests in property donated to, or otherwise acquired as a part of the Trust Estate, including residential property and shares of the Trustee's own stock, regardless of any lack of diversification, risk or nonproduetivity, as long as it deems advisable, and to exchange any such security or property for other securities or properties and to retain such items received in exchange, although such property represents a large percentage of the total property of the Trust Estate or even the entirety thereof. (2) To invest and reinvest all or any part of the Trust Estate in any property and undivided interests in property, wherever located, including bonds, debentures, notes, secured or unsecured, stocks of corporations regardless of class, interests in limited partnerships, real estate or any interest in real estate whether or not prodUctive at the time of investment, interests in trusts, investment trusts, whether of the open and/or closed fund types, and participation in common, collective or pooled trust funds of the Trustee, 4 insurance contracts on the life of any beneficiary or annuity contracts for any beneficiary, without being limited by any statute or rule of law concerning investments by fiduciaries. (3) To sell or dispose of or grant options to purchase any property, real or personal, constituting a part of the Trust Estate, for cash or upon credit, to exchange any property of the Trust Estate for other property, at such times and upon.such terms and conditions as it may deem best, and no person dealing.with it shall be bound to see to the application of any monies paid. (4) To hold any securities or other property in its 'own name as Trustee, in its own name, in the name of a nominee (with or without disclosure of any fiduciary relationship) or in bearer form. (5) To keep, at any time and from time to time, all or any portion of the Trust Estate in cash and uninvested for such period or periods of time as it may deem advisable, without liability for any loss in income by reason thereof. (6) To sell or exercise stock subscription or conversion rights. (7) To refrain from voting or to vote shares of stock which are a part of the Trust Estate at shareholders' meetings in person or by special, limited, or general proxy and in general to exercise all the rights, powers and privileges of an owner in respect to any securities constituting a part of the Trust Estate. (8) To participate in any plan of reorganization or consolidation or merger involving any company or companies whose stock or other securities shall be part of the Trust Estate, and to deposit such stock or other securities under any plan of reorganization or with any protective committee and to delegate to such committee discretionary power with relation thereto, to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan, to accept and retain new securities received by the Trustee pursuant to any such plan, to exercise all conversion, subscription, voting and other rights, of whatsoever nature pertaining to such property, and to pay any amount or amounts of money as it may deem advisable in connection therewith. (9) To borrow money and to encumber, mortgage or pledge any asset of the Trust Estate for a term within or extending beyond the term of the trust, in connection with the exercise of any power vested in the' Trustee. (10) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renew for a term within or extending beyond the term of the trust. (11) To subdivide, develop, or dedicate real property to public use or to make or obtain the vacation of plats and adjust boundaries, to adjust differences in valuation on 5 exchange or partition by giving or receiving consideration, and to dedicate easements to public use without consideration. (12) To make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. (13) To-continue and operate any business owned by the Settlor at the Settlor's death and to do any and all things deemed needful or appropriate by the Trustee, including the power to incorporate the business and to put additional capital into the business, for such time as it shall deem advisable, without liability for loss resulting from the continuance or operation of the business except for its own negligence; and to close out, liquidate or sell the business at such time and upon such terms as it shall deem best. (14) To collect, receive, and receipt for rents, issues, profits, and income of the Trust Estate. (15) To insure the assets of the Trust Estate against damage or loss and the Trustee against liability with respect to third persons. (16) In buying and selling assets, in lending and borrowing money, and in all other transactions, irrespective of the occupancy by the same person of dual positions, to deal with itself in its separate, or any fiduciary capacity. (17) To compromise, adjust, arbitrate, sue on or defend, abandon, or otherwise deal with and settle claims in favor of or against the Trust Estate as the Trustee shall deem best. (18) To employ and compensate agents, accountants, investment advisers, brokers, attorneys4n-fact, attorneys-at4aw, tax specialists, realtors, and other assistants and advisors deemed by the Trustee needful for the proper administration of the Trust Estate, and to do so without liability for any neglect, omission, misconduct, or default of any such agent or professional representative provided such person was selected and retained with reasonable care. (19) To determine what shall be fairly and equitably charged or credited to income and what to principal. (20) To hold and retain the principal of the Trust Estate undivided until actual division shall become necessary in order to make distributions; to hold, manage, invest, and account for the several shares or parts thereof by appropriate entries on the Trustee's books of account; and to allocate to each share or part of share its proportionate part of all receipts and expenses; provided, however, the carrying of several trusts as one shall not defer the vesting in title or in possession of any share or part of share thereof. 6 (21) To make payment in cash or in kind, or partly in cash and partly in kind upon any division or distribution of the Trust Estate (including the satisfaction of any pecuniary distribution) without regard to the income tax basis of any specifie property allocated to any beneficiary and to value and appraise any asset and to distribute such asset .in .kind at its appraised value; and when dividing fractional interests in property among 'several beneficiaries to allocate entire interests .in some property to one beneficiary and entire interests in other property to another beneficiary or beneficiaries. (22) In general, to exercise all powers in the management of the Trust Estate which any individual could exercise in his or her own right, upon such terms and conditions as it may reasonably deem best, and to do all acts which it may deem reasonably necessary or proper to carry out the purposes of this Trust Agreement. (23) To purchase property, real or personal, from the Settlor's general estate upon such terms and conditions as to price and terms of payment as the settlor's personal representatives and the Trustee shall agree, t° hold the property so purchased as a part of the Trust Estate although it may not qualify as an authorized trust investment except for this provision, and to dispose of such property as and .when the Trustee shall deem advisable. The fact that the Settlor's personal representatives and the Trustee are the same shall in no way affect the validity of this provision. (24) To lend funds to the Settlor's general.estate upon such terms and conditions. as to interest rates, maturities, and security as the Settlor's personal representatives and the Trustee shall agree, the fact that they may be the same in no way affecting the validity of this provision. (25) To receive property bequeathed, devised or donated to the Trustee by the Settlor or any other person; to receive the proceeds of any insurance policy which names the Trustee as beneficiary; to execute all necessary receipts and releases to Personal Representatives, donors, insurance companies and other parties adding property to the Trust Estate. (26) To combine assets of two or more trusts if the provisions and terms of each trust are substantially identical, and to. administer them as a single trust, if the Trustee reasonably determines that the administration as a single trust is consistent with the Settlor's intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (27) To divide any trust into separate shares or separate trusts or to create separate trusts if the Trustee reasonably deems it appropriate and the division or creation is consistent with the Settlor's intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. 7 (28) To divide property in any trust being held ~hereunder with an inclusion ratio, as defined in section 2642(a)(1) of the Internal Revenue Code of 1986, as from time to time amended or under similar future legislation, of neither one nor zero into two separate trusts representing two fractional shares of the property being divided, one to have an inclusion ratio of one and the other to have an inclusion ratio of zero, to create trusts to receiVe property with an inclusion ratio of either one or zero and if this cannot be done to refuse to accept property which does not have a matching inclusion ratio to the receiving trust's ratio, all as the TruStee in its sole discretion deems best. (29) If the Trustee shall act as the Personal Representative of the Settlor's estate, to elect to allocate any portion or all the Settlor's generation-skipping transfer exemption provided for in Code section 2631 or under similar future legislation, in effect at the time of the Settlor's death, to any portion or all of any other trusts or bequestsin the Settlor's Will or any other transfer which the Settlor is the transferror for purposes of.the generation- skipping tax. Generally, the Settlor anticipates that the Settlor's Personal Representative will elect to allocate this exemption first to direct skips as defined in Code section 2612, then in such other manner as the Trustee deems appropriate, unless it would be inadvisable based on all the circumstances at the time of making the allocation; and to make the special election' under section 2652(a)(3) of the Code to the extent the Setflor's Personal Representative deems in the best interest of the Settlor's estate. ARTICLE XI Trustee's Discretion to Allow Settlor to Occupy Residential Real Estate. The Trustee may in its discretion permit any Settlor to occupy rent free any residence constituting a part of the trust assets and to pay the real estate taxes thereon, expenses of maintaining the residence in suitable repair and condition and hazard insurance premiums on the residence. ARTICLE XII Provision for Trustee to Act as Trustee for Beneficiary Under Age Twenty-One. If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-one (21), such share shall immediately vest in the beneficiary, but notwithstanding the provisions herein, the Trustee shall retain possession of the share in trust for the beneficiary until the beneficiary attains the age of Twenty-one (21), using so much of the net income and principal of the share as the Trustee deems necessary to provide for the medical care, education, support and maintenance in reasonable comfort of the beneficiary, taking into consideration to the extent the Trustee deems advisable any. other income or resources of the beneficiary or his or her parents known to the Trustee. Any income not so paid or applied shall be accumulated and added to principal. The beneficiary's share shall be paid over and distributed to the beneficiary upon attaining age Twenty-one (21), or ff he or she shall sooner die, to his or her personal representatives. The Trustee shall have with 8 respect to each share so retained all the powers and discretions it had with respect to the trusts created herein generally. ARTICLE XIII Trustee's Discretion in Making Payments to a Person Under Age Twenty-One, Incompetent, or Incapacitated Person. In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a person under the age of Twenty-one (21), or to aperson under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability, is, in the opinion of the TrUstee unable properly to administer such amounts, then such amounts shall be paid out by the Trustee in such of the following ways as the Trustee deems best: (1) directly to the beneficiary; (2) to the legally appointed guardian of the beneficiary; (3) to some relative or friend for the medical care, education, support and maintenance in reasonable comfort of the beneficiary; (4) by the Trustee using such amounts directly for the beneficiary's care, support and education; (5) to a custodian for the beneficiary under the Uniform Gifts or Transfers to Minors Act. ARTICLE XIV Power of Trustee to Resign During Settlor's Lifetime. Any Trustee may resign this trusteeship during the Settlor's lifetime by giving the Settlor Thirty (30) days notice in writing delivered to the Settlor in person or mailed to the Settlor's last known address, the 'resignation to become effective as hereinafter provided. Upon receipt of such notice, the Settlor shall appoint a successor Trustee. Upon the failure of the Settlor to appoint a successor Trustee who accepts the trust within Thirty (30) days from the time notice was delivered in person or mailed to the Settlor, the Trustee may resign to the court having jurisdiction over this trust, which court may, if it deems advisable, accept the resignation and appoint a successor Trustee which shall be an individual as successor to an individual trustee or a bank or trust company qualified to do business in the state of the Settlor's domicile as successor to a corporate trustee. Upon the appointment of and acceptance by the successor Trustee, the original Trustee shall pay over, deliver, assign, transfer or convey to such successor Trustee the Trust Estate and make a full and proper accounting to the Settlor, whereupon its resignation shall become effective. The substitute or successor Trustee upon acceptance of this trust and the Trust Estate shall succeed to and have all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLE XV Settlor During Lifetime to Designate Substitute or Successor Trustee The Settlor during the Settlor's lifetime may name a substitute or successor Trustee by delivery to any Trustee herein a notice naming the successor or substitute Trustee and indicating an intent to replace the Trustee named. Upon receipt of such notice the Trustee named shall pay over, deliver, assign, transfer or convey .to such substitute or successor Trustee (which 9 accepts the appointment as trustee), the Trust Estate and make a full and proper accounting to the Settlor, whereupon the Trustee named shall be discharged 'and have no further responsibility under this Trust Agreement. Upon the failure of the Trustee to make such conveyance the Settlor may apply to the court having jurisdiction of this trust and such court may compel the conveyance by the Trustee. The substitute or successor Trustee upon acceptance of this trust and the Trust Estate shall succeed to and possess all the rights, powers and duties, authority and responsibility conferred upon theTrustee originally named herein. ARTICLE XVI Discretion in Trustee to Terminate Small Trust and Distribute to Income Beneficiary. If at any time any trust created hereunder has a fair market value as determined by the Trustee of Fifteen Thousand ($15,000.00) Dollars or less, the Trustee, in its absolute discretion if it determines that it is uneconomical to continue such trust, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income benefiCiary, the Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. ARTICLE XVII Definition of Children. For purposes of this Trust, "children" means the lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. ARTICLE XVIII Simultaneous Death Provision Presuming Beneficiary Predeceases Settlor. If any beneficiary and the Settlor should die under such circumstances as would make it doubtful whether the.beneficiary or the Settlor died first, then it shall be conclusively presumed for the purposes of this Trust that the beneficiary predeceased the Settlor. 10 ARTICLE XIX Payment of Funeral Expenses and Expenses of Last Illness of Income Beneficiary. On the death of any person entitled to income or support from any Trust 'hereunder, the Trustee is authorized to pay the funeral expenses and the expenses of the last illness of such person from the principal of the Trust from which such person was entitled to income or support. ARTICLE XX State Law to Govern. This Trust Agreement and the trusts created hereby shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. ARTICLE XXI Spendthrift Provision. Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of the fiduciary hereunder, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. Testimonium Clause. IN WITNESS WHEREOF, the Settlor.and the Trustee have executed this Trust Agreement. WITNESSES: SETTLOR EDNA W. KADEL TRUSTEE EDNA W. KADEL 11 COMMONWEALTH OF COUNTY OF PENNSYLVANIA : CUMBERLAND : SS: I, a Notary Public, within and for the Commonwealth and County aforesaid, do hereby certify that the foregoing instrument of writing was this day produced to me in the above Commonwealth and County by Edna W. Kadel, Settlor, party hereto and was executed and acknowledged by the Settlor to~.the Settlor's free act and voluntary deed. WITNESS my signature this 11 th da tember Sign~t~'y PuDlic ~ Maronetta F. Miller Typed Name of Notary Public Notary Public for: Pennsylvania My Commission expires: 12 COMMONWEALTH OF COUNTY OF PENNSYLVANIA : CUMBERLAND : SS: I, a Notary Public, within and for the Commonwealth and County aforesaid do hereby certify that the foregoing instrument of writing was this day produced to .me in the above Commonwealth and County mid was executed and acknowledged by Edna W. Kadei, Trustee, to be the free and voluntary act and deed of the Trustee. WITNESS my signature this lltlkl ~ ,1996. '/q/lc, Id - Signa~ of.Notary Public ~ Maronetta F. Miller Typed Name of Notary Public Notary Public for: Pennsylvania My commission expires: 13 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001039 MARK R PARTHEMER 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 DUPLICATE ....... fold ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 91 9,01 8.00 ESTATE INFORMATION: SSN: 175-03-2631 FILE NUMBER: 2102-0039 DECEDENT NAME: KADEL EDNA W DATE OF PAYMENT: 04/05/2002 POSTMARK DATE: 04/04/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/06/2002 TOTAL AMOUNT PAID: J $19,018.00 REMARKS: EDGAR KADELIII C/O MARK R PARTHEMER ESQUIRE SEAL CHECK# 1 21 INITIALS: CW RECEIVED By:./ MARY C. LEWIS REGISTER OF WILLS TAXPAYER REV-485 EX+ (1-Q21 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISlOH DEPT. 280601 HARRISGURG, PA 17128-0~0! SAFE DEPOSIT BO]~ INVENTORY Please Print ar Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS j~ COUNTY CODE2 1 ~ FILE NUMBER2002_00039 ~j SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER175-03-2631 j~ DECEDENT'S NAME (LAST, FIRST, MIDDLES JJ~ DATE OF DEATH Kadel, Edna W. J 1/6/2002 [] ADDRESS OF DECEDENT (STREET) 606 Mill Race Court (CITY( (STATE) (ZIP CODE( Carlisle PA 17013 [] NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) Mark R. Parthemer~ Esq. ISIR. E~I ADDRESS.) ~ ~ (CITY) mc~ees wa±±ace & Nurick LLC 100 Pine Street~ P.O. Box 1166 Harrisburg ~ NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSONJS) PRESENT AT THE BOX OPENING (STATE) (71P CODE) PA 17108-1166 (NAME) (RELATIONSHIPj Mark R. Parthemer Attorney for (ST~E~DDRESS~ .. ~ mcmees wa±±ace a Nurick LLC 100 Pine Street~ P.O. Box 1166 b. (NAME) (RELATIONSHIP) Estate (Cl~ (STATE) (ZIPCODE) Harrisburg PA 17108-1166 (STREET ADDRESS) (CITY) (STATE( (ZiP CODE) c. (NAME) (RELATIONSHIP( (STREET ADDRESS) !C TY) (STATE) (ZiP CODE) GNAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) M & T Bank (STREET ADDRESS) 100 South Spring Garden Street J NAME OF PERSON MAKING LAST ENTRY Edna W. Kadel DATE OF CONTRACT TO RENT BOX Jjj~ NUMBER OF BOX N/A~'~l 434 · NAME AND ADDRESS OF PERSON(SS HAVING ACCESS TO BOX (CITY] (STATE) (ZiP CODE) Carlisle PA 17013 j~DATEANDTIMEOFLASTENTRY 10:21 A.M. 5/17/ (Yr. not listed, assumed 01) TITLE UNDER WHIC~'OX IS REGISTERED Edna Kadel a. (NAME) Edna W. Kadel (STREETAODRESS) 606 Mill Race Court Ic~ Carlisle, PA 17013 J~NAME (STAT~ AND TITLE OF EMPLOYE TAKING THE INVENTORY (ZiP CODE b. (NAME) WAS b. STREET ADDRESS) (CITY} (STATE) (ZIP CODE) D~ana Frmkmr: Cumtomer Service. M & T A WILL IN THE BOX? ]~YES ENO IJ yes, a. Date of will: Copy of prior LTNE~ECUTED will. Name and address Of personal representutive, if named in the will (NAME) *Edgar Kadel, III ... (STREET ADDRESS) (CITY) (STATE) (ZIP CODE) Box 243 Sumneytown PA 18084 c. Name and address o{ attorney, if any (r~.~Jk R. Parthemer, Esq. _McNees Wallace_& .N,,r~ LLC ~mne Street Harrisburg ~ ~ATE, 1~[ 6%~ 166 SAFE DEPOSIT BOX iNVENTORY INSTRUCTIONS .... (11 Cash: Report total only. . (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, dale of certificate, nome in which stock is registered, and number of shares and class of stock. (3) Obligations of U. S. Government: Number of Items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on death, etc. (4) Bonds. Designate by name, amount, serlaJ number, or other designation. (Bearer Bonds). (51 Bank and Savings ~nd Loan Passbooks: State name of depositor, number af book, last date appearing in book, name of bank and branch, and balance ....... (6} Jewelry, Coins, Stamps~ Manuscripts, otc: List and describe as fully as possible. (7) Deeds. Mortgages, Current insurance Policies or other evidences of indebtedness: List and describe as fully as .posslble. (8) All other contents. ITEM IT~ DESCRIPTION NO, 1. ~ertificate o~ Cr~t~e~ - Ed~ar..R. Kadel, Jr, -. 2. Death Cert~f~aa~e - ~dCmr R. K~d~: .Tr. 3. Atty. DelDuca Letter dated 5/5'/92 tn Edgar Wadm] r-t ~npy nF 4. Fa~ers amd Merchants Trust Company Envmlnpa (empty) ....... 5. Envelope marked "B~rth Cart~f~matmm. Hmrr~mgm T.~n~n~" ..(1) 1937 Hotel AlexaDder Receipt (2) Application-~r Marriage License - Edga~ Kadel/Edna Wachtman (3) Consent to Marriage of Child or Ward signed by Edna's Mother (4) Marriage License - Februar~ 27, 1927, Edgar and Edna Kadel (5) Certificate of Birth -.will'ard EdKar Russell Kadel, Jr. (6) Certificate of B~rth - W~ 1 ~ nth Ed~ R~mm~] ] Wmd~l . .T~ ... (7) Certificate of Birth - Edna Irene Wachtman - (8) Certificate of Birth - Willard EdKar Russell Kadel, Jr. (9) D.epartmen~ of Health Vital Recmrdm ~h .... : 6. Envelope marked "Original Livinm Will~ Original POA to KathY,' Edna-B~rth (1) Onion skin will (unsiKned) (2) Power of Attorney by .E.dna 8/3/92 ORIGINAL (3) Livin8 Will by Edna 8/2/92 ORIGINAL (4) Certification of Birth - Edna Irene Wachtman ....... (5) Envelope marked "Copies of Wills" - o~.~?n ski~ will (unsigned) CERTI~ UNDER PENALTY OF PE~U~HAT'THE ABOVE RECORD IS J PERSON RECEIVING COPY OF CORRE~ AND COMPL~E TO THE ~F MY KNOWLEDGE AND BELIEF.I SAFE DEPOSIT BOX INVENTORY: PRINT N~E AHD CHECK APPROPRIATE BOX B~LOW~ PRINT ~E ~rk R. Parthemer, Esq. ., .. P~INT TIT~E CHECR APPROPRIATE Attorney for Estate ~gxeculor(trix) ~Admini6tralor(trix] Esrm r~ P~nr~ent~ti.ze SEE ATTACHED LTR ~e,,a,. Re~r.e, ema,ive.~,.J°~n' owner_. ~_--°f ,ale d.po*i, box NOTE~ Attach a~dit|onal 8'/~" x 1 1" sheet (si if necessary or uae duplicates of this page of farm. A. H.U.D. SETTLEMENT STATEMENT'--' B. LOAN T"~-: I ' OUR FILE #: RE02-47 Loa'l'r#622090177 LENDER: ---- ABN AMRO Mo~gage Group C.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 P.O.C. were paid outside closing. O. NAME OF BORROWER: E. NAME OF SELLER: Stephanie A. Barnitz Estate of Edna W. Kadel G. PROPERTY LOCATION: H, SETTLEMENT AGENT: I, SETTLEMENT DATE: 606 Mill Race Cou~, Carlisle, PA 17013 DUNCAN & HARTMAN, P.C, Thursday 28-Mar-02 I IRVINE ROW South Middleton Township, Cumberland County CARLISLE, PA, 17013 1:00 p,m. J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100 GROSS AMOUNT DUB FROM BORROWER 400 GROSS AMOUNT DUE TO SELLER 10! Contract Sales Price $86,900.00 401 Contract sales price $66,900.00 102 Personal Property 0.00 402 Personal Property 0.00 103 Settlement Charges (line 1400) 5326.05 403 LO4 0.00 404 305 Adjustments items prepaid by sellet~ Adjustments items prepaid by 8eller~ 405 Local taxes tO 31-Dec-02 149.34 106 Local tares to 31-Dec-02 149.34 406 Assessnon~s 107 Assessments to 407 School tares to 30-=un-02 241.09 108 School tares to 30-Jun-02 241.09 400 209 409 120 GROSS DUE FROM BORROWER 94616.48 420 GROSS DUE TO SELLER 89290.43 200 AMOUNTS PAID BY OR FOR BORROWER 500 REDUCTIONS IN AMOVNT DUE TO SELLER 201 Deposit or Earnest Money 1000.00 501 Excess deposit 202 New Mortgage Amount~ Interfirst 71100.00 502 Settlement charges 6476.00 203 Existing loans taken subject to 503 Existing loans taken 204 504 Payoff 18t Mortgage 0.00 205 505 206 506 Z07 507 Adjustments for items unpaid by seller 508 210 Local Taxe~ to 28-Mar-02 0.00 AdJustmentB for items unpaid by SeXXer 211 Assessments to 510 Local taxes 28-Mar-02 0.00 212 School Taxes to 28-Mar-02 0.00 521 Assessments tO 215 512 School tares to 28-Mar-02 0.00 216 513 217 514 220 TOTAL PAID BY BORROWER 72100.00 520 ~OTAL REDUCTIONS SELLER 6476.00 300 CASH FROH/TO BORROWER 600 CASH TO/FROM SELLER 301 Gross amount due from borrower 94616.48 601 Gross amount to seller 89290.48 302 Less amounts paid by/for borrower 72100.00 602 Reductions to seller 6476.00 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 on my behalf and I have received a copy of this HUD-1 for my records. Step, hanip A. B~arni)~z .~ '/ Estate of Edna W..Kadel PAGE #2 HUD DISCLOSURE/S LEMENT STATEMENT PAID BY PAID. BY BORROWER SELLER 700 TOTAL REALTOR'S COMMISSION 6% X $88,900.00, 5334.00 701 Listing Agency: Coldwell Banker HSG $5334.00 702 Selling Agency: 703 Transaction Fee: Coldwell Banker HSG 125.00 125.00 800 ITEMS PAYABLE IN CONNECTION WITH LOAN 801 Origination Fee Homesale Mortgage Sen/ice 711.00 802 Loan Discount Homesale Mortgage Sen/ice 711.00 803 Appraisal Fee ABN AMRO Mortgage Group 804 Deferred DiscoUnt $177.75 pd by CORR to ABN AMRO Mortgage Group 805 Processing Fee Homesale Mortgage Sen/ice 65.00 806 Document Preparation Fee 807 Flood Certification Homesale Mortgage Sen/ice 21.50 808 Application Fee Homesale Mortgage Sen/ice 350.00 809 Lender Administration fee: ABN AMRO Mortgage Group 375.00 810 Overnight Mail Charges: Duncan & Hartrnan, P.C. 17.00 0.00 900 ITEMS LENDER REQUIRES TO BE PAID IN ADVANCE 901 Interest ~ $12.59/day from 28-Mar-02 to 01 -Apr-02 ' 50.36 902 Mortgage insurance 903 Hazard insurance 9O4 0.00 1000 RESERVES DEPOSITED WITH LENDER Escrows collected: # mos. due: X $ per mo.: 1001 Hazard insurance 0 0.00 0.00 1002 Mortgage insurance 0 0.00 0.00 1003 County/Local taxes 2 16.34 32.68 1004 School taxes 10 78.02 780.20 1005 Aggregate Adjustment (Initial Escrow Deposit $747.44) -65.44 11 oo TITLE CHARGES 1101 Settlement or closing fee: 1102 Abstract or title search: 1103 Title Review: 0.00 0.00 1104 Title insurance binder: 1105 Document preparation: 1106 Notary fees: Notary 6.00 4.00 1107 Attorney's fees: McNees, Wallace, Nurick 0.00 POC (includes above item numbers): I 1108 Title Insurance: WILLIAM A. DUNCAN, AGENT FOR FIDELITY NATIONAL TITLE 992.75 (includes above item numbers): 1101-1104 End i00 300 8.1 CONDO $200 1109 Owner's coverage $88,900.00 $792.75 1110 Lender's coverage $71,100.00 1111 Insured Closing Letter Fidelity National Title 0.00 1200 GOVERNMENT RECORDING AND TRANSFER CHARGES 0.00 1201 Deed 25.50 Mortgage 55.50 81.00 1202 Release/Satisfaction 0.00 Assign mentJStip 14.00 14.00 0.00 1202 County/Local transfer tax (1%) 889.00 1203 Pa. State transfer tax (1%) 889.00 1300 ADDITIONAL SETTLEMENT CHARGES 1301 Radon testing: 1302 Pest inspection: Home Paramount 30.00 0.00 1303 Water & Sewer Reading #00907060 SMTMA ! 99.00. 1304 Homeowners Association Fee Willow Crossing Condo Assoc. 140.00 .,~5.00 (also entered on line 103 for Borrower; line 502 for Seller) Fahnestock & Co. Inc. 1015 Mumma Road Wormleysburg, PA 17043 (717) 763-8200 (800) 722-2294 (717) 763-1765 FAX Members of All Principal Exchanges AHNE3TOCK ESTABLISHED 1881 March 1, 2002 McNees, Wallace & Nurick PO Box 1166 Harrisburg, PA 17108-1166 Attn: Linda M. Eshelman Estate Paralegal Re: Estate of Edna W. Kadel File: 20967-0001 Ms. Eshelman, As requested: Account Registration - Edna W. Kadel Holdings No. Shares Prime Cash Money Mkt Putnam High Yield Trust II Fidelity Advisor Funds -High Yield Class T -Adv. Equity Growth T lNG Variable Annuities 2,214.0520 1,424.3290 313.8930 If you need any further assistance, please let me know. Sincerely, Marc A. Moonin,CFP Vice President-Financial Services Market Values Jan. 7, 2002 $ 722.89 12,420.00 12,087.54 18,503.52 i7,000.00 Page: 1 Document Name: ~ssio,.~ STMT CO STFD 1 THF TRANSACTION STMT FORMAT 02/02/01 12.38.59 96 OP EBRN MS 50852 ACTION COMPLETE ACTION COID PROD CODE DDA ACCT CURR CODE ACTN POST EFFECTIVE TRACE ID * 01/03 Ol/O4 01104 01107 o1/o7 01/07 o1108 01109 PAGE CHECK NUMBER TRANAMOUNT DESCRIPTION 2684 0022355592 CHECK NUMBER 2684 2676 0022488447 CHECK NUMBER 2676 2682 0022488448 CHECK NUMBER 2682 470953 SHORT NAME KADEL EDNA W 3 SEARCH FROM 101/12/10 THRU 102/02/01 D/C BALANCE 50.00 D 15,686..13 150.00 D 15,536.13 50.00 D 15,486-13 14.47 ~ 15,500.60 D 15,350.60 D 15,280.60  20,026.73 D 19,927.73 0031509513 DEPOSIT 2679 150.00 0022685538 CHECK NUMBER 2679.- 2685.' 70.00 0022714058 CHECK NUMBER 2685 4,746.13 0041746687 DEPOSIT 2686 99:00 0031777600 CHECK NUMBER 2686 PF: 1-HELP 3-PLVL 6-INQ 7-SB 8-SF 9-ASUM 11-CUTO ..-STSM Date: 2/1/ 2 Time: 12:39:46 PM Page: 1 Document Name: e~ssio~a STMT CO ACTION COID PROD CODE DDA ACCT CURR CODE ACTN POST EFFECTIVE TRACE ID * 01/03 I-GEN102010300001671 INTEREST PAYMENT ..- 02/01 8.62 I-GEN102020100000001 INTEREST PAYMENT 02/01 32434404 20,455.43 6MW CLOSEOUT __ STFD 1 THF TRANSACTION STMT FORMAT 02/02/01'12.38.38 96 OP EBRN MS 50861 LAST PAGE OF TRANSACTIONS 15004200918455 SHORT NAME KADEL EDNA W PAGE i SEARCH FROM 102/01/03 THRU 102/02/01 CHECK NUMBER TRAN AMOUNT D/C BALANCE DESCRIPTION ~ .. 9.81'i) C 20,446.81 C 20,455.43 / D .00 PF: 1-HELP 3-PLVL 6-INQ 7-SB 8-SF 9-ASUM 11-CUTO ..-STSM Date: 2/1/ 2 Time: 12:39:28 PM FROM : AMERICAN EXPRESS FIN. ADVISORS PHONE NO. : ?17 761 1994 Map. 28 2002 05:3~PM P2 ei 112~ LIFE INSURANCE COMPANY AMERICAN EXPRESS FUND8 AMERICAN EXPRESS CERTIFICATE COMPANY AMERICAN EXPRESS BROKERAGE 70100 AXP Financial Center Minneapolis, MN 6M74 Sanuaxy 16, 2002 SUSAN HORNER FULGINITI 466I TRINDLE ROAD surrlg 400 CAMP I-m J., PA 17011-5603 Dear SUSAN HOP, HEll. FULGINITI: Thank you for your retort inquL, y regarding EDNA W KADEU$ aceounts. ~ am the valuea of tl~ accxamts as of 01/06/2002. At the end of this leuer, you will find a list ofb~neficiati~ shown in our initial review of the deceas~d's accounts. Account Information Mutual Funds Accolmt Ngml~r 01150671908 4 002 04030671908 5 002 04130671908 3 002 Ownership Indivitb_. ~ - TOD Individual - TOD Individual - TOD Certif~ates Account Number 00809537087 3 001 00809537088 1 001 00809537089 9 001 Ownership Individual - TOD Individual - TOD Individual - TOD Annuities - Post 1985 Account Number 93003046154 3 OO4 Account 01150671908 4 002~yP 04030671908 5 002 o413o671908 3 002 Account Number 00809537087 3 001 00809537088 1 001 00809537089 9 001 Owner~ip Individual Total Value ~_of shares Asset Value Per Share $80/762.7 18480.006 4.360 $83,977.34 4342.158 19.340 $5t8~6,75 5852.600 1.000 Total Value $8~28.15 $3?26.3 $31092.61 Insurance and annu;tles ara issued ~ IDS Life Insurance Company, an Arne&an E,,--ixess com~ny. Amscan ~p~ss I~rokerage is prov~d~ ~ ~r'~n ~pres$ Financial .~a~visors In~. /~merican Express F~ncial Advisors inc. Member NA$O. ~erican E.x~Dres$ C, om~ Is ~ra:e from American ~q~r~ Financial Advisors Inc. a~ is not a bro~r-dealer. FROM : AMERICAN EXPRESS FIN. ADVISORS PHONE NO. : 717 761 1994 Mar. 28 2002'05:32PM P3 (~'~'~ - Po~. Account Ntunber Total, Value 93003046154 3 004 ~X~r.~ ~ $421094.08 PI~ no~ ~ ~ ~ues ~ for ~y L~o I~ p~u~(s) ~e~ ~ ~o~ d~ ~t a ~t of ~ not ~o ~ ~. ~e ~ of ~ v~es pm~d~ ~ for ~ ~ ~ ~d ~ not a ~ to ~ ~ ~ m~ ~ ~bj~t to ~t flu~on ~ g~ ~ ~ch ~ucL Account Disposition Account disposition is based on how an account is owned (the ownership lype). The following information will help you und~rsumd the process ~ will be used to s~l¢ the accoun~ Disposition for Individual - TOD ownership Upon fl~e death of the ova~er, all accounts rcg/stered as individual-transfer on death pass to thc naracd beneficiaries. Al. thoo~h the assets do I~ot become part of the estate for distribution, we understand they should be incl~ied for inheri~nce and/or estate tax purposes. Disposition for Individual ownership The deceased was the annuitam on at least on/: annuity account prc,,dously listed. Upon the death of the ~n~lant, accotmt proceeds typically pass to the beneficiaries named at the time of death. If ~o beneficiary was d~ignat~l the proceeds become paxt of the esIale for dislribution. DEFERRED ANNUITY NOTICI~: Th~ beneficiary(s) has the opt/on of t~i~g the annu~ de~h benefit eith= as a full d/stribution or trader an imnuRy payment plaix If the benefidary(s) w/shes to eleci an annui~ payment plan, we must receive written notice oi' this election within 60 days af our receipt of due proof of death. Due proof o£ death is considered to mean our receipt of a cert/fied copy of the death ceixificale, a completed death c]a/m statement, and any other required ¢la/m documents. If there are multiple beneficiaries, the 60 day w/ndow for electing an annuity payment plan begins for ALL benefidar/es on the date we receive compl¢:e requirements from the firs~ claimant. Required Documents In order to take appropriate steps to 'settle thc accounts we will need these documents: Certified Death Certificate ~or accounts: 00809537087 3 001, 00809537088 1 00l, 0080953?089 9 001, 01150671908 4 002, 04030671908 $ 002, 04130671908 3 002, 93003046154 3 004) Thc death certificate must be an ori~! document that bears cerlification from the health department or local reigstrar and includes thc cause of cica& Estate Settlement l%rm (3248F) (For accounts: 00809537087 3 001, 00809537088 1 00I, 00809537089 9 001, 01150671908 4 002, 04030671908 5 002, 04130671908 3 002) To process a s~tlemem on a Mutual Fund, Certificate or Brokerage account, we necxi a completed IR, state Settlement Form 3248F from each beneficiary. A completed form should include fall existing account FROM : AMERICAN EXPRESS FIN. ADUISORS PHONE NO. : ?l? 761 1994 28 2002 05: :33'PM P4 iderititlcat/on, claima~ information, laxpayer certification and required signatures in sections 1, 2, 4 and 10. For afl_~ifional in.sm~tions on completing tkis form, pl~se see page 6. Incomplete information would cause further dclay. DP.~th l~ls*im St~.ement Form (33047P) (For a~co,,~: 93003046154 3 004) To process a death claim ~1 811 ~mmjity or life inmuanr~ a~coullt, W~ 111114 I~v~ 0 completed Death Claim Stsiemem Form O30i'n~) from ~'h he,~e, fi~ary Wan older vc~'ion of 111~ form ii ~ tllc ~IailllR11; ~m~ core-in gle followin_~: The ~'s client information and account number, aa acceptable mode of settlcme~ ~1~1. a completed beneficiary information section. If any of tlzis infol~r~rion is incomplete, the form will be returned. If a tax withholding elec'gon is not s~.le.~.d, we will auIomatically withhold from the dislribution 10% of the lax'able amcnmt for federal income tax~s. An Obituary or Statement listing all children of the decedent (For accounis: 00809537089 3 001, 00809537088 1 001, 00809537089 9 001, 01150671908 4 002, 04030671908 S 002, 04130671908 3 002, 93003046154 3 004) Becausotho beneficiary desi~ion is livin~ lawful children or children per silrpes, we require either an obii~ry or a sta~neat sil~cd by either the advisor or an adul~ child, listing all children of the decedenI (both IMng and deceased). If a child is deceased, we require a certfied copy of his or her death certificate~ I~ aclgition to this, other requircInents may be needed. In order to be compliant with fair claLms practices of many staics, we will also be corresponding with the bcn¢ficiarles listed for any Life and Annuity accounts held by the cleceas~ client. Plcasc contact us if you wish to sec a copy of these correspondence. We appreciate thc oppontmity to be of servic~ to you, Please contact us if you have a~y que~ions. Death Settlements Processing Team 70310 AXP Financial Center Minneapolis, MN 55474 888-723-8476 Bnu~r 19294 Auachmcat: B~nciiciary Information ~FROM : AMERICAN EXPRESS FIN. ADVISORS PHONE NO. : ?17 761 1994 Mar. 28 2002 05:33PM P5 IDS UFE INSURANCE COMPANY AMERICAN EXPRESS FUNDS AMER]GAN EXPRESS CERTIFIGATE COMPANY AMERICAN E~PRE88 BROKERAGE 70100 AXP Financial Center Mirmeapo~ls, MN E~474 Beaeficiary Informatio~ We have the following beneficiaries on record for the deccasad's accounts. Account Number:. 00809537087 3 001 l)esign~tion: '. PRIMARY BENEFICIARY LIVING, LAWFUL CH~LD~ IN t~QUAL SHARES SUSAN SE KADEL-HARD~ DAUGI-1T~R KATHERINE ANlx~ WERTZ DAUGI-1T~R ]~DGAR KAD;~L m SON 1oo.o0% Accom~t Number: 00809537088 1 001 l)esignatiom PRIMARY BENEFICIARY LIVING, LAWFUL CHILDREN IN EQUAL SHARES SUSAN SE KADEL-HARDER DAUGHTER KATttER1NE ANNrE WERTM DAUGI-rrER EDGAR KADEL Ill SON 100.00% Account Number:. 00809537089 9 001 Designation: PRIMARY HENEFICIARY LIVING, LAWFUL CHILDREN IN EQUAL SHARES SUSAN SE KADEL-HAI~ER DAUOI-1TIER KATI~RINt/ALINE WERTZ DAUGHTER ~DGAR KADF_.L IU SON ACC0ant Number:, 01150671908 4 002 Designation: PR]MARY BENEFICIARY LIVING, LAWFUL CHILDREN IN EQUAL SHARES SUSAN SE KADEL-HARDER DAUGKI~-R KATHERINE ANNE WEKTZ DAUG~ EDGAR KADEL ~I SON Account Number: 04030671908 5 002 Designation: PRIMARY BENEFICIARY .L1N%lqG, LAWFUL CHILDRE~ IN EQUAL SHAPES SUSAN SE KADEL-HARDHR DAUGHTI~ KATHERINE ~ WE~TZ DAUG~ EDGAR KAD~'L IH SON I00.00% FROM : AMERICAN EXPRESS FIN. ADUISORS PHONE NO. : 717 761 1994 Mar. 28 2002 05:33PM P6 Accoant Ntunber: 04130671908 3 002 D~g~on: PRIMARY B~CIARY LIVING, LA~ ~~N ~ EQU~ S~S 1~.~% ~ A ~ IS DE~AS~, ~S O~ ~R S~ TO ~E P~ TO ~S OK ~ L~G, LA~ ~~ ~ EQU~ S~S ~O~ ~ ~ ~ SON S~ S~-~ ~ DAUG~ Aea2o~ Numbe~ 93003046154 3 004 Designation: PRIMARY B~CIARY LIVING, LAW~J'L CI-HLDREN IN EQUAL SHARES SUSAlq S]~ KADEL-HARDN. R DAUCoHTJ~ KATHEltIN~ ~ Wt~RTZ DAUGHTER N,D~AR KADE'L III SON 100.00% BUREAU OF INDTVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171ZG-06fl! MARK R PARTHEMER ESQ MCNEES ETAL PO BOX 1166 HBG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX '02 [!!--_0 -2 P 9:35 PA ]~,1;08~ CUT ALONG THIS LZNE '~ DATE 11-19-2002 ESTATE OF KADEL DATE OF DEATH 01-06-2002 FILE, NUMBER 21 02-0059 COUNTY CUMBERLAND ACN 101 Amoun~ Rami~ad REV-lB47 EX &FP (01-02) EDNA W MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND Cb COURT HOUSE CARLISLE, PA 17015 RETAXN LOWER PORTXON FOR YOUR RECORDS ~ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KADEL EDNA WFZLE NO. 21 02-0059 ACN 101 DATE 11-19-2002 TAX RETURN WAS': (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN I Real Es~a~e (Schedule A) 2 S~ocks and Bonds (Schedule B) $ Closely Held S*ock/Par~narship In,ares* (Schedule C) Mortgages/No,as Receivable (Schedule D) 5 Cash/Bank Deposits/Misc. Personal Propar~y (Schedule E) 6 Jointly Owned Propar~y (Schedule F) 7 Transfers (Schedule G) 8 To,al Asse~s APPROVED DEDUCTIONS AND EXEMPTZONS: 9. Funeral Expansas/Adm. Cos*s/Misc. Expenses (Schedule H) 10. Dab,s/Mop,gage Liabilities/Liens (Schedule Z) 11. To,al Deductions 12. Ne~ Value of Tax Ra~urn (1) 88~900.00 (e) 65z51~.95 ($) . O0 .00 (s) 50z6:35.85 (6) .00 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his fore wi*h your ~ax'payman~. (7] Zqq~957.95 (a) qq9,985.71 18,875.3Z (9) q~901.12 (11) 23.776.q~ (~2) qZ6,209.Z7 15. NOTE: (lO) Charitable/Governmental Baques'~s; Non-elected 9115 Trusts (Schedule J) (13) Ne~ Value of Es~a~e Sub~ec~ ~o Tax (lq) Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 q26,ZO9.Z7 18 and 19 w111 ASSESSMENT OF TAX: 15. Amoun~ of Line lq a~ Spousal ra~e 16. Amoun~ of Line lq ~axable a~ Lineal/Class A ra~e 17. Amoun~ of Line lq a~ Sibling ra~e 18. Amoun~ of Line lq ~axable a~ Collateral/Class 'B ra~a 19. Princi =al Tax Due TAX CREDITS PAYMENT RECEIPT DT$COUNT (+J DATE · NUMBER INTEREST/PEN PAID {-~ Oq-Oq-ZOOZ CD0010~9 958.97 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 19,976.97 797.55CR .00 797.55CR ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 19,018.00 AMOUNT PAID (15) .00 X O0 = .00 (Z6). qZ6,209.Z7 x Oq5= 19,179.q2 (17). .00 x 12 = .00 (lB). .00 x 15 = .00 (19)= 19,179.q2 RESERVATION: PURPOSE bF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred ' in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estatp Tax Act, Act 23 of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF NXLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of tho Register of Wills, any of the 23 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-362-2050; services'for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only). ~ Any party in interest not satisfied with the appraisemen(, allowance, or disallowance of deductions, or assessment of.tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written-protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 78?-6505. See page 5 of the booklet "[nstructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three {3) calendar mont~s after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. The 157. tax amnesty non-participation penalty is computed on th~ total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Tnterast Factor 198Z Z07. . 000548 1992 97. . 000247 1983 167. . 000438 1995-1994 77. . ODOZeZ 1984 117. .000301 1995-1998 97. .000147 1985 137. .000356 1999 77' .000191 1986 107. , .000274 ZOO0 67. .000119 1987 97. · 000247 2001 97. . 000247 1988-1991 117. .O0030X ZOOZ 67. .000164 --Xnterest is calcu~atad as follows: ZNTEREST= BALANCE OF TAX UNPAXD X NU~IBER OF DAYS DELZN~UBNT X DAZLY I'NTEREGT FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. .If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDTVTDUAL TAXES ZNHERTTANCE TAX DIVISION DEPT. HARRISBURG, PA 171Z8-0601 COHMONNEALTH OF PENNSYLVANTA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-I~O? EX'AFP C01-OZ) MARK R PARTHEMER ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 R~:.~:~'~L, .~ DATE- ~","' * ESTATE OF ~ ~:,;~.-~;~ - . DATE OF DEATH F'rLE NUMBER '03 J,rt ZcpuH ; ACN 12-16-2002 KADEL 01-06-2002 21 02-0059 CUMBERLAND 101 EDNA N Amoun* Remi ~ed MAKE CHECK PAYADLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submit: ~he upper por~ion of ~:his form wi~h your ~ax payment. CUT ALONG THIS LINE ~ RETA'rN LONER PORTION FOR YOUR RECORDS *-~ REV-1607 EX AFP (01-OZ) ~a~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF KADEL EDNA ~/ FILE NO. 21 02-0059 ACN 101 DATE 12-16-2002 THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHO#N BELO# ZSA SUMMARY OF THE PRINCIPAL TAX DUE,, APPLICATION OF ALL PAYMENTS., THE CURRENT BALANCE., AND,, ZF APPLICABLE*, A PROdECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-19-2002 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): PAYMENT DATE 0fi-0q-Z00Z 11-27-2002 RECEIPT NUMBER CD001059 REFUND ZF PAID AFTER THIS DATE*, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. { ZF TOTAL DUE ZS LESS THAN $1., NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)., i DISCOUNT (+) !INTEREST/PEN PAID (-) 958.97 .00 AMOUNT PAID 19,018.00 797.55- YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. 19,179.~2 TOTAL TAX CREDIT 19,179.q2 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 PAYMENT: Detach the top'portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, ~hich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's ZB-hour answering service for forms ordering: 1-BOO-36Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-&OO-667-30ZO (TT only). REPLY TO: guestians regarding errors contained on this notice should bm addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Pest Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone C717) 767-6505. DISCOUNT: PENALTY: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allomed. The 1SX tax amnesty non-participation penalty is computed on the total of the tax and interest a~Sessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty pa.riodL INTEREST: Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (1) day fram the date of death,'to the date of payment. Taxes ~hich became delinquent before January i, 19aZ bear interest at the rate of six (6Z) percent per annum calculated at e daily rata of .00016~. All taxes ~hich became delinquent on and after January 1, 19&Z will bear interest at a rate ~hich wi1! vary from calendar year to calendar year mith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Oaily Interest Factor Year Interest Rate 1982 gOg .000566 1983 16Z .000438 1986 llZ .000301 1985 132 .000556 1986 102 .000Z76 1967 9Z 1988-1991 112 .000301 Dai~y Interest Factor 1992 9Z .000Z67 1995-1996 72 .00019Z 1995-1998 92 .000Z67 1999 72 .OOO19Z 2000 8Z .OOOZ19 ZOO! 9Z .OOOZ~7 ZOOZ 6Z .000166 --Interest is calculated as follows: INTEREST = BALANCE OF TAX uNpAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: EDNA W. F~LDEE Date of Death: January 6, 2002 Will No. Admin No. 2002-0039 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes × No__ If the answer is No, state when the personal representative reasonably believes that the administration will be complete: If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? 'Yes No × b. The separate Orphans' Court No. (if any) for the personal representative's account is: Date: do Did the personal representative state an account informally to the parties in interest? Yes x No Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of tl~ Orphans' Court and may be attached to this report. ~-..--/__ I '~'/,. ~ ~ ~ David M. Watts, Jr., Esq. · ! McNees Wallace & Nudck 100 Pine St., P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5344 Capacity: Counsel for Personal Representative {A237522:}