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HomeMy WebLinkAbout08-01-08r ~"~Z~ s t RE~.,,~~.,6AO, REV-1500 _.. -... ~~_. _ ._ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN FILE NUMBER DEPARTMENT OF REVENUE RESIDENT DECEDENT 21 Zoos os9o DEPT. zfiofiol COUNTY CODE YEAR NUMBEF 7 &0601 z W D U W O HARRISBURG, PA 1 12 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) LEPLEY, TERRY K DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD•YEAR) 05/16/2008 03/24/1946 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 178-36-0632 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ® 1. Original Return ^ 2. Supplemental Return ^ 3_ Remainder Retum (date of death prior to 12-13-82) ~ a w ^ 4. Limited Estate ^ 4a Future Interest Compromise (date of death after ^ 5. Federal Estate Tax Retum Required s2 x W~av = o o Decedent Died Testate (Attach copy ® 6 ^ ) 12 i2- 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes ~ i m a . of Will) ~, ^ 9. Litigation Proceeds Received ^ copy of Trust) 10. Spousal Poverty Credit (date of death between ^ 11. Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-051.._- _._. _.~-----..---_~._. ____~__..~--..__~_-. AL LETED O t CORRESPONDENCE AND CONFIDENTIAL TAX tNFORMA710N SHOULD IBE 01RECTEt] TO: _ . MP (THIS SECTION MU5T BE C _ .--_ _ AME COMPLETE MAILING ADDRESS ,- Lisa Marie Coyne rc p IRM NAME (lf applicable) 3901 Market Street 0 o Coyne & Coyne, P.C. Camp Hill, PA 17011-4227 ELEPHONE NUMBER 717/737-0464 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 0 `a 0. a w 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L} 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) 11. Total Deductions (total Lines 9 & 10) 12 Net Value of Estate (Line 8 minus Line 11) (1) None (2) Non e (3) None (4) None (5) 3,140.00 (s) 35,859.04 (7) (9) None 6,081.50 (10) 1,402.87 v%F!CIAL LSE ONLY C'D Cp ~ ~ ~ I >~ ~ c-, I __ ~"' , ~ _ ~ :t'r~ F ~ {$);~~,; 38~~4404 _ --~ ~. - ~r> W (11) °~ 7,484.37 (12) 31,514.b7 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Sutrject to Tax (Line 12 minus Line 13) (14) 31, 514.67 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) j or transfers under Sec. 9116(a)(1.2) z x .045 (16) 16.Amount of Line 14 taxable at lineal rate a I 'a 17. Amount of Line 14 taxable at sibling rate _ x .12 (17) 0 a ~ 18. Amount of Line 14 taxable at collateral rate 31,514.67 x .15 (18) 4,727.20 ~I 19. Tax Due (19) 4, 727.20 20. -- -- - - __ _ _ _ - --- - -- - T _ » 13;_ SUKt TO ANSWER ALL QL7E5TIONS-ON RrVEF2SE SIDE AND RECHECK 7JIATH « Copyright 2000 form software only The Lackner Group, inc. Form REV-1500 EX (Rev. 6-00) .~ql Decedent's Complete Address: STREET ADDRESS 936 $elle Vista Drive CITY Enola ,STATE PA ZIP 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPenalty if applicable D. Interest E. Penalty 236.36 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theDVERPAYMENT. (4) Check boz on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5) A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5A) (5B) 4,727.20 236.36 0.00 4,490.84 4,490.84 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :............................................................................. ^ b. retain the right to designate who shall use the property transferred or its income :................................ ^ c. retain a reversionary interest; or .............................__............................__............................_:................ d. receive the promise for life of either payments, benefts or care? ........................................................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ..........................................................................................._..................... ^ 3. Did decedent own an "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? ................................................................................................................ ^ 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 re[um, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaratior preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE F. Loret a C~om~' ~ ~ ~ 936 Belle Vista Drive k~ ~ ~/iJ~~y`~~1~i~~..,. ~ ~ Enola, PA 17025 /~D O~ SIGTJA~TJRE d~P~RSON RESPONSIBLE FOR FfL,J•5tC' RETURN ADDRESS ua, i t ~i (~ ~~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE ~ Lisa Marie Coyne 3901 Market Street Camp Hill, 17011-4227 T - - -- ,.,; . _ ~ ~ - For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. (~~ For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% \ Y [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% (72 P.S. §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. SCHEDULE E ;I CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY ' INHERITANCE TAX RETURN '. RESIDENT DECEDENT ' ESTATE OF ', FILE NUMBER LEPLEY, TERRY K ~~ 21 - 2008 - 0590 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Misc. Firearms, Outdoor Sporting Equipment 3,140.00 TOTAL (Also enter on Line 5, Recapitulation) ~ 3,140.00 ~ssE~ s ~ cps ---- ---- Esr ~~~~c 9~~ .S'dllTf! ~ IrJESSoitJ,__~iSTp~ ~10yEL 'x.51-----------.- --- ~'~.SD-ai?, ~ . 3 ~' L'o~.~ OF~i ~iAL . ~UtlcC ~P.Edo~c v~,e C ~9~ ~ ,-~--.-___.-- -- _ ~3ao. rv _ s ~a TG',.c..,/ ~, ,~/Lli.c/G iD_ ~t1i,yG .~?~!STE.e _._- /ho()EL,_-~?o Tig _-- ------__-_-- _ ~ ~? 7's• o~ ~ _/`I!}~~.,v .eiF~~ c- SGa~E_-. r?'1ayEG 33G -_-- aSa.aJ 5-- --- - - -c.--. sc v_P_. - -!~USSBE~.~_ ~Q<<GE - ~` ----- -/~?-_q DEL _..5aa.----- - --- -- ------ -------- --. X15.3. o d ---- ------------- ( SY~QRGGG.SE ffQ/ns Leo. S!lr1TCLt..c.1 ,flO /~tDl~C2 ~+ ~OGij NOi' SffaiTA/84t1 -------- ___- /Sa•~ ~ ~ La A D1~1~ LJtG t ~'f~ E~t~ N1E~_~E/.os~ .vim - _ - l oa - s~ -- - ---- - _ _ - -- -- -- _ _ _--- - _ -- --- -__- __ _ _ __ __ ~ ~ ~ Pr2.a G .e EsS~ /E ,CY.~rq,v 7fou10~~°_~re~scceE_~#S3"- _____ ------ _ C~-~u c _w_DR?e-s__--------- - --- - --- ---- - - - /d ~~sf/~NC_ ,2vas_ ,~ ~~ ~Sf __~-I~;SC--~u,eES,--S~,~~E~s Ei ~-~ ~o.da SD,a~ s Aso .az~ c ~O. dt) as.d~ daS-U~ ,~ __ ~a~o _ ~ _ ~G ,~ i - ! SCHEDULE F COM NOHERTANCETAXRETURNANIA JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF LEPLEY, TERRY K ~ FILE NUMBER 21 - 2008 - 0590 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT - _- -- -- A. F. Loretta Comp 936 Belle Vista Drive Friend Enola, PA 17025 JOINTLY OWNED PROPERTY: TEM LETTER FOR JOINT ~ - -- I MADE ~ gCRIPTION OF PROPER jY o DATE T /o OF Include name of financial institution and bank account number DATE OF DEATH ~ ' DATE OF DEATH NUMBER TENANT JOINT or similar identi in number. Attach deed for ointl -held real Y I , DECD S VALUE OF ASSET INTEREST VALUE OF ' testate. p ECEDENT S INTEREST __ - ----~--- --------- ~-----1- - ----- 1 A. 01/30/2001 PNC Bank 0 29,831.491 50/0l 14,915.75 Checking Acct. No. XXXXXX8788 ~ ~ 2 A. ' 02/01/1977 PNC Bank 3,628.39 50°l0~ 1,814.20 Chekcing Acct. No. XXXXXX7243 I I 3 ~ A. ~' 03/11!1985 ~ Blue Chip Federal Credit Union 6 167.15 50%! 3 083 58 ~ Savings Acct. No. XXXXX23-A , i ~ i , . 4 A. 09/05/2000 ~ Blue Chip Federal Credit Union 32,091.01 50%'! 16,045.51 CD No. XXX23-C , i '~ ~ I I ~ I '~ I ~ i ~ ~ ~, I I ~ '. I ~, i ~ I j i ~ ~ I TOTAL (Also enter on line 6, Recapitulation) 35,859.04 ~~. ~. ~~ n ,n. '; !. 2~C'$ 1:SrPM PNC BANK 41'1-1U5-'l14! ~ PNCBANC The ihiNldNy Bcdlnd The tuiaxy June 17, 2008 Lisa Marie Coyne Attorney at Law 3901 Market St Camp Idi11, PA 17011-4227 1tE: Tory IC J eplcy SSN: 178-3b-Ob32 DOD: OS-16-2008 Dear Ms. Coync: (VG, ~1~ ~ {', ~ In response to your request for Date of Death balances for the customer noted above, our records show tiao foilowuzg: Checking Account Account # S 140108788 Established O1-30.2001 TERRY K LEPLEY LORRET'PA F CAMP DOD balance: S 29,831.16 + 033 accrued inten:st Account # 5140327243 Established 02-01-1977 F LORETTA COMP TERRY K LEPLEY DOD balance: E 3,b28, l4 + 025 accrued intent Please note ~ this office only provides date of death balances for deposit accounts (IRAs, CDs, Chtclcing and Savings accounts We do not process any financial trQnsactions or provide statemen#s. If you need assist~ce with e~ of these items, please call 1-888-PNC-BANK (1-888-762-226 or stop by Your local PNC Bask branch office. sin rely, Lori A Robertson 1-8aa-76z-1776 P7-PF$C-04-~' 500 First Ave. Pittsburgh, PA 15219 Member kDTG Page 1 of 1 __ 2668 13: Z4 r'1756414b~ 5, Cfleckfn¢ Acconnt~: Number: !" Dale Opencd: , Balance at Date of Death: Name of Joint Owner, if any: r SavinQS Accoctntsa Number: 5 ~ a Date Opened: 3 { 1 $ Balance at Date of Death: ; ~ ~ ~ ~ ~ ~. ~ Name of Soint ~ Owner, if any: ~ Certificates of D~rosit: Nuunber: Date Opened Name of Joint Owner, if any: Balance at Date of Death: _...._ ____ - __ ~.~;~ ~3~- 51~~ ~-5~0 __---- ~~a 3- ~ 9~5~br1 ~'. ~~rc~-}~ COrr1p Maturity Date: ~1, -f ~ U~ Interest Rate: -! . ~ 1 Interest Paid Quarterly, Semi-.Annual, etc..: rY1Of1~'~1 Debts: i i Estate af: TERRY (K. LEPLEY Date of Death: M~y 16, 2008 Name of Bank: L~ ~ ~h.4 C.h t (J Feld £'.4r4 ~ Lf ~i ~ ~t~ 1$' Signature of B k rn- Savings A .Official SCHEDULE H ' FUNERAL E)~ENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN i AD1YIINW ~ rw11YC RESIDENT DECEDENT ESTATE OF LEPLEY, TERRY K Debts of decedent must be reported on Schedule I. - - _ _ - - - - - ITEM ' - -- DESCRIPTION NUMBER A. ,FUNERAL EXPENSES: - - - - __ 1. i Richarson Funeral Home 2. Honorarium 3. Reception B. 'ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions FILE NUMBER ~ 21 - 2008 - 0590 - ---- AMOUNT 2, 724.12 ~ 100.00 200A0 Social Security Number(s) / EIN Number of Personal Representative(s): ~ Street Address II City State Zip Year(s) Commission paid 2. Attorney's Fees Coyne & Coyne, P.C. 2,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip ~ Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills I 95.00 5. Accountant's Fees I 6. Tax Return Preparer's Fees i 7. Other Administrative Costs 1 Inheritance Tax Filing Fee ~ 15.00 2 Postage 45.00 Total of Continuation Schedule(s) 402.38 TOTAL (Also enter on line 9, Recapitulation) 6,081.50 '~'.~~_S.~dal~ec~de H ~' COMMONWEALTH OF PENNSYLVANIA i ~~^,_~-,_,~_ A,N /~+~~,y,, ~~M.,,~ II INHERITANCE TAX RETURN /"~.~ I I~I II~U QUA VlJCJ17 L.IJI l{ll l~.~l RESIDENT DECEDENT ~- - - ESTATE OF LEPLEY, TERRY K FILE NUMBER 21 - 2008 - 0590 3 ~, Legal Advertisement--Patriot News 127.38 4 Legal Advertisement--Cumberland Law Journal 75.00 5 ' Reserves 200.00 Page 2 of Schedule H INHERITANCE TAX RETURN ~. RESIDENT DECEDENT ___ __. - _ -. _- -_- _-..-..-.- - - L-- -_.-- __ -_ _-. _. _. - _._ ESTATE OF FILE NUMBER - LEPLEY, TERRY K -- - 21 - 2008 - 0590 SCHEDULEI i DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS ~' Include unreimbursed medical expenses. ITEM NUMBER pESCRIPTION 1 Camp Hill Emergency Physicians 2 Apria Healthcare 3 Carlisle Physician Management 4 Susquehanna Surgeons 5 Quantum Imaging 6 Mid Penn Radiation Oncology TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 1,010.00 23.00 156.00 50.00 2.87 161.00 1,402.87 • REV-1513 EX+ (9A0) ~ SCHEDULE J ~, COMMONWEALTH OF PENNSYLVANIA ' BENEFICIARIES INHERITANCE TAX RETURN ~ RESIDENT DECEDENT _ _ _ ~ _ __ __ __ ESTATE OF FILE NUMBER LEPLEY, TERRY K 21 - 2008 - 0590 RELATIONSHIP TO ~ AMOUNT OR SHARE ~ NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE - _ _ _ _ _ - -- - - - - ---- ---- - - --- - -- al distributions) t i ht l d N - ~o~14tLtstSntstea(s1- - i-- -- - - - spous e ou r g S (inc u I~ TAXABLE DISTRIBUTIO 1 F. Loretta Comp ' ~' Friend 100% Residual Estate I I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover shut II. INON-TAXABLE DISTRIBUTIONS: ~ A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ~ III B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS i TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE~f ~~~ ~~~~ ~~ ~ ~~t~~~ ~~ ~~~~~ ~. ~~a~~~~ I, TERRY K. LEPLEY, of the Township of East Pennsboro, County of Cumberland; [th of Pennsylvariia,~"declare thin to be my Last Will and revoke any Will or Codicil previously made by me. ITEM 1: ". Upon my demise, my demise, I diiecf zny body be cremated. - "- ITEM 2: I direct that ali my just debts and funeral expenses be paid as soon as practical after my death. ITEM 3: I direct that all taxes that may be assessed in consequence of my death, of never nature and by whatever jurisdiction imposed, shall be p~~id from my residuary estate as a part of expense of the administration of my Estate. ITEM 4: I ~ ve, devise and bequeath all flee rest, remainder and residue of my estate of every nature and wherever situate, together with all insurance thereon, to F. LORETTA COMP of 936 T `"` Bella Vista Drive, Enola, PA, provided slze survives my death by thirty (30) days. ITEM 5: Should F. LORETTA COMP, predecease me or both- fail to survive my death. by - - --- thirty (30) days,-then I give; devise .and bequeath aII the"rest, residue and remainder of my estate;-"-- ~- H wherever situate, together with insurance thereon, to my daughter, CHRISTINE DONOVAI~T of 209 Log ~ Cabin Road, NevrvilIe, Pennsylvania. TTLM 6: My Executrix, or her successors shall have the following powers in addition to given by Iaw to be exercised by her in her absolute discretioL., which powers shall be applicable to Pale 1 of 6 properly held by her, effective without the order of any court and until the actual distribution of all property: a. To retain any investments at discretion including stock of any corporate fiduciary er or of a holding company controlling it; b. To invest and reinvest in the executrix's discretion as permitted under Act 28 of 1999, as ~ amended, the "Prudent Investor°Act;" with the specific .right to invest i11 stocks, bonds and real estate, including non-.income producing residential real estate for the occupancy of any present income beneficiary or beneficiaries, and in sucli diversified, proprietary money market and mutual funds, including such mutual funds of any corporate fiduciary hereunder or those of .aiiy successor or affiliated corporation or a holding company controlling it, as my executor or trustee deem appropriate; c. To sell, to grant options for the sale of, or otherwise convert any real or personal property or interest therein, at public or private sale, for such prices, at such time, in such manner and upon such terms as she may think proper, and to execute and deliver good and sufficient conveyances, assigilinents and transfers thereof without Liability of any purchaser to see to the application of the purchase money; d. To borrotiv money and to secure the repayment thereof by mortgage of real or personal property, pledge of investments or otherwise, without Liability on the part of the lenders to see to the application thereof; e. To compromise claims by or against my estate or any trust created hereunder; £ To .allocate and distribute different- kinds or disproportionate shares of property or undivided interests in property among beneficiaries or trusts, in cash or in kind,. or partly in each; g To register investments in the name of a nominee or to hold the same unregistered. in such ,form That he will pass by delivery; - Pane 2 0l 6 h. To join in any recapitalization, merger, reorganization or voting trust plan affecting vestments; to deposit securities under agreement; to subscribe for stock and bond privileges; and to exercise all rights of security holders; i. To manage, operate, repair, alter or improve real estate or other property, and to lease real and other properly upon such terms and for such period as my executrix deem advisable even for than five (5) years and beyond the duration of any trust; j. - To deduct administration expenses upon either the federal estate tax return or fiduciary income tax return with or without adjustment as between principal and income, as my corporate or ~disulterested executrix sha11 determine; . k. To associate v,~ith them in the absence of a corporate fiduciary, an accountant, custodian and ini~estment advisor, and other agents and to compensate there from principal or income or both, as my executrix or trustee shall determine, 'such compensation to be a reduction of the compensation of my executrx or trustee; 1: To associate with them at any time, in their absolute discretion and 'of their choice, a ~ corporate fiduciary which shall have the same powers as my exe,cvtrix or trustee, such designation by my executrix or trustee and acceptance by a corporate fiduciary to be- in writing; m. To combine, without prior court approval, any trust herein with any other trust with ^~ substantially similar provisions, although such other trust may have been created by separate instruments .-.~ a _.__ ~ ~,;~ and by different persons, ands if necessary to protect different future interests, to value the assets at the ._ _ --- -- - - - -.. .. _._v__------ -=- =---- -- - . _ _ - ---- ---- ------ - - - - - _ --- - ----- time of such combination and to record the proportionate interest of each separate trust in the combined U fund; provided however, that no such combination shall be permitted if the effect of such combination would be (I) to diolate the applicable rule against perpetuities; (2) to disqualify any interest in one or more of such trusts for a deduction for federal estate tax purposes which would otherwise be allowable; or Pace 3 of 6 to cause the loss of the exempt status of one or more of such trusts from the .imposition of the generation-skipping tax; n. To exercise any stock options which he may receive; to borrow such funds from aiay as my executrix or trustee may deem necessary for the exercise of such options; and to pledge as my executrix or trustee deems appropriate for this purpose; o. No trustee shall be required to qualify before, be appointed by, or, in the absence of a breach of trust, account to any court (and failure to account alone shall not be considered such a breach); nor shall trustee be required to obtain the order or approval of any court in the exercise of any power or decision granted hereunder; ~--~ ^-~ _ 7 ~_ p.. To allocate any generation-skipping transfer tax exemption from the federal generation- skipping transfer tax to any properly to which I am deemed the transferor under the provisions of Section 2652(a) of the Internal Revenue Code of 1986 and its successors, including any property transferred under my will and any property not in my probate estate and any property transferred by me during life as to which no allocation was made prior to my death, to the extent necessary to cause the inclusion ratios •le to such transfers to be zero; q. ~ To disclaim any interest in property without court approval; and r. To do -all other acts and things necessary or appropriate in the maalagement, administration and distribution of my estate or trust. ITElt~I 7: Until distributed, no gift or beneficial interest .shall be_subject to anticipation or voluntary or involuntary alienation. _ ~ ITEM 8: I appoint F. LORETT.A -COMP of 936 Bella Vista Drive, Enola, PA 1702f, Executrix, of this my Last ~dil. In the event F. Loretta Comp, predeceases me, fails to qualify or ceases Page ? of 5 Ito act as Executrix, I appoint my daughter, CHI2ISTLNE DOI~TOV~T of 209 Log Cabin Road, Ne~rville, 'Pennsylvania, alternate Executrix of this my Last Will. ITEM 9: I direct that my personal representative; or her successor, shall not be required to give bond for the faithful performance of her duties in any jurisdiction: IN WITNESS WHEREOF, I have hereunto set my hand and `seal to this, my Last Will and Testament, this ~ day of ~ , 2007. :~ RR . LEFL I'` . Signed, sealed, published and declared by the above-named Testator as and for his. Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ;,~ f _ 1 ~~-r-*-~_ /~ ,~.,~~=--~~ residing at ~_ . r ~'~~G;..~ ~~-/-.~~'~ ~ { ~`f ~ w~ /~~Lcs-:c-~u~siding at 1-.t-~r.L~~..z.t~,'~„t~.c~'" f~~ i "~ c~ s s - ~- i s Pane f of 6 { COMMO1v-W~A.LTH OF PENNSYZVAI~'TA ICOU~TTY OF CL~~ERLAND ss: t We, TERRY K. LEPLEY; ~ / ~ `'~ ~`' ~' ~}'~~~ .~' r ~ ~ _ - _ _, and !l,'~ ~ r~ ~ t 1 t ~ ins ~ ,the Testator and the witnesses respectively, names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare ~to the undersigned authority that the Testator signed and executed the instrument as his-Last Will and that he had signed willingly; and that he executed it as his-free and voluntary act for the purpose therein expressed, and that each of the v,Titnesses:, in the presence and hearing of the Testator, signed the will as witness and that to the best of his or her lmowledge, .she Testator was at the time eighteen (18) years of older, of sound mind and under no constraint or undue inzluence. TERR . LEP ~~ ~~ Witness Wi~iess ` Subscribed, sworn and aclrnowledged before me /~'~-"~ ~ ~ ~ ~ ~ •~~~ by TERRY-- K_ LEPLEY; the Testator, and subscribed and su=orn to before me by ~,->>c_ ("t. ~II~`^~:-r-....k-.~ and ~.1 - ~ ,~-.~~ ~-:~ ~ '~k~.c.r~`` ,the witnesses, this ~~`~ day of ~`~ _~ ~ ~ ~~ ~ , 2007. ~ ~ 1 ~~ v '' ~ otarv Pu~ii~ (SE ~ ` ) COh~MONK'FALTH OF P=F+FR5YL4~ANIA NDTkr2fAl SFA'L PZ,cP 6 G~ ~ N=NPY F CDYN., NO`kRY PUBL#C HArvi?D=N Nd°, CUNBEP,~ND COUfi'1' ~" CDNtIo-'r15S!DR~' ~PiR~S JUNF 17, 2~JD8 COYNE & COYNE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Henry F. Coyne 3901 Market Street 717-737-0464 Lisa Marie Coyne Camp Hill, Pennsylvania Fax: 717-737-5161 John W. Carter 17011-4227 www.coyneandcoyne.com July 30, 2008 C'3 ~' Register of Wills ~,, Cumberland County Courthouse c, © ~ _ , One Courthouse Square ya, ~ ~ Carlisle, PA 17013 ~ ~ ~ ,:~, , ~ `? ,.. ..., c_ Re: Estate of Terry K. Lepley, Deceased _ -tea Iv ~_ No. 21-OS-0590 ~' w co Dear Madam: We represent the Estate of the Late Terry K. Lepley. Enclosed please find an original and two copies of the Inhertance Tax Return for this Estate. Kindly docket the original and return to this office a "clocked-in" copy with the enclosed envelope. Also enclosed are two checks. Check No. 9 in the amount of $4490.84 represents payment of the Inheritance Tax during the discount period and Check No. 10 in the amount of $15.00 represents payment of the filing fee for the Return. Kindly issue appropriate receipts for payment. Thank you for your assistance. If you have any questions, please contact me. Very truly yours, COYNE & COYNE, P.C. (~:C/ ~- Li a arie Coyne LMC/amd Encl. Cc: F. Loretta Comp, Executrix