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Home My WebLink About11-03-08 « ~- ,REV-1500Exc06-05) PA Departrnent of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA iZ128-0601 15056D51047 OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth Decedent's Last Name Suffix Decedent/'s~First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI r S w I~ 4 ~ . O Spouse's Social Security Number ' ~ y ,. O 3 j THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Retum O 3. Remainder Retum (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~J 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) / O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Da ime Teleph o ne N umber ~/ ^ 7 / ' ~ ~ ' ~' Firm Name (If Applicable) ~a~.- ..+;-axe ~~ REGISTER OF~lIMILD.S USE ONJ'Y ~ t s ' .? First line of address 7 W - w ate 5 o D ~ F . m„ ~ ~ ~ r ~ ~ ~ _ - _., - ~ __ Second line of address ~ ~ ~ ~ ~ _. ~ _ ~ 3 _~ t-, ^ _ City or Post Office State ZIP Code DATE FILED (3"+ ~ ~ ,C, 5 ,.~ P [7 ~w s ~~~ Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief; it is trucecorrect end complete. Declaration of preparer other than the personal representative is based on all information of which preparer has anv knowledoe. FOR FILING RETURN i~DRE55~^ ,~ (~ ~/~~~r, /~1.~ YY(. / ~Y l.. ' / ' ! C!~~Y IrNf iLf C 5 L/V / ~ I ~ I / ~t~ /SIGNATUREiO/1F/~P1RdEPARER'~OT/Hr'E'IRTHAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 _~ ,-15056D5104? ~-~ .,.. - 15D56051047 J REV-1500 EX Decedent's Name: 15056052048 Decedent's Social Security Number RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. ~ ~#- ;, ~~~ 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ~ ~ 4. Mortgages & Notes Receivable (Schedule D) ............................. 4. 5 B d l E C h k D i & M P l P S h 5 ~~ ~ , . e u e as , an e os ts iscellaneous ersona ro ert c P P Y( )........ . ~ 6. 7 Jointl Owned Pro e ) g q y p rty (Schedule F O Separate Billin Re nested ....... Vi I T f & Mi ll N P b P 6. 5 ¢'''~~`~ . vos nter- rans ers sce aneous on- ro ate roperty (Schedule G) p Separate Billing Requested........ ~~ 7. ~ 8. Total Gross Assets {total Lines 1-7) .................................... 8. ~ ~ ,~~ ' 5 I '3 ~ 9. Funeral Expenses & Administrative Costs (Schedule H) ..... . ............... ~ ~ 9. ~~ ~. ( ~ 6 ~~ 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I 9 9 { ) ................ ~ ~ 10. ~ ~ ~ ~ , r ~ ~~ _~5. . 11. Total Deductions (total Lines 9 8~ 10) ................................... , 11. ~ ~ ^ . ~ ;t~ '~~ ".: ~ 12. Net Value of Estate (Line 8 minus Line 11) .............................. .-. ~ ~ ~ ~ 12. ~ ~~ n} ~~ , ' '~` _ `` 13. Charitable and Governmental BequestslSec 9113 Trusts for which i r ,, an election to tax has not been made (Schedule J) 13. " ,~_ ~ ~~t FV "S . ~- . 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. ~ ~ ~, '" TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .O j;Ll) ~. ~ ~ ~ "~" 15. 16. Amount of Line 14 taxable ;a r.~~r ~? " q ~ ~ .~'~`~~~''~~' 17 ~ P at lineal rate X .0 _ ~~ ~ ,~ Amount of Line 14 taxable '''~~`0`'' `"~ '`' "~" " ' 18. r ~ ! `~'~~`~+'~` ~'~ . , , ~ t ibli t X 12 ~ '~ 17 ` ' ' ~ - 18. a s ng ra e ~ . ~ ~ Amount of Line 14 taxable ~x"~"' ~~~`"~'~°~~;`fir"'~~{~'~ ~~ ~,,~,~": . ~ • ~ t ~ '+~ ~r~ ~~,~ ~~+ ~ at collateral rate X .15 ~ Y ~ ' 18. ~ ~~ ~~ ` " ' ` ' ms: 't fir T: '~~..1~- i:ti; 1~ Sf ~_ N_ 19. TAX DUE .........:............. . ................................. a i 19. ^~„ , ~.•~ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 „-. -15D56052:II48 1:50'.56052048 O ,` REV-1500 EX Page 3 Decedent's Complete Address: File Number 4 R d~~ OL7w DO~$ DECEDENT'S NAME ~ } STREET ADDRESS / ~' CITY --- /1//~ STATE~J~- ZIP 1 ~O Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total InteresUPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B, Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (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 o a. retain the use or income of the property transferred :.................................................................................... ...... ^ b. retain the right to designate who shall use the property transferred or its income : ...................................... ...... ^ c. retain a reversionary interest; or ..............................................................................................:.................... ....... ^ d. receive the promise for life of either payments, benefits or care? ...................................:........................... ....... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................... ....... ^ 3. Did decedent own an "intrust 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. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the ne# value of transfers to or for the use of the decedent's sib~ings.is..twelve (12) percent-[72,P.S, §91~6(a)(1.3)].,Asibling is ~efined, under,,, Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. V REV•7570 ~+ (737) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON•PROBATE PROPERTY ESTATE OF FILE NUMBER This schedule must be completed and filed ff the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THETRANBFEREE,THEIRRELATIONSHIPTOOECEDENTANDTHE DATE OF TRANSFER. AnACHACOPr of THE OEEO FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °k OF DECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ,. IRS ~-- IP-JC ~~la~'J. ~ssdC~ ~~7I~. `' f/a~.s~~~ ~`~ .1 ~v~ ~ S s~~ e~ 2 f~~~~,~ ~~z~~ a~~ -~ ~~ cx~2~ ~ ~~ 11 ~l ~ ~, Q~'-~ 35-~~2a ~77~.~32 ~l3Q,Z~ a~~ ~ 35 ov~2vi7~20~0 703 ~~ ~a~~~r-~( ~Q ~~~ ~~ S~s~ ~s ~~F~~ ._ TOTAL (Also enter on line 7, Recapitulation) S 5~ 3 ~~~ (If more space is needed, insert additional sheets of the same size) RE~41513 EX+,(9-00) SCI~IEDULE J COMMONWEALTH qF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~~ ~ ' ~~J~/~ FILE NUMBER ,~` ~~ ~v ~~ NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not LlstTrustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] ~ 1. (`~/'l ~j ~~~j/~fi/J~ J ~,~ ~`-CiiYr VI/~ 11J~~ ~ 4~ C~ ~~~ ~ Was ~ ~ ~ ~ ~~S~d~S~ - ~~~~ ~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET lI NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size) ,. L A S T W I L L O F J E A N A N N I E S E N E R I, JEAN ANNIE SENER, of Hampton Township, Cumberland County, Pennsylvania, do hereby declare this to be my Last Will, and do hereby revoke all prior .Wills and Codicils heretofore .made by me. 1. My husband, John E. Sener (hereinafter referred to as "my husband"), and I presently are the joint owners of a residence located at, and known and numbered as 5208 Deerfield Avenue, Hampton Township, Cumberland County, Pennsylvania, which is our usual home. If my husband survives me and at my death, our home, whether it be the one which we now own described above or one which is hereafter acquired by us, is held in any manner which will not result in the passage to my husband of full title to such home by operation of law, I hereby .give and devise my entire interest in such home to my husband. If my husband does not survive me, then our said home shall pass as part of my residuary estate hereunder. 2. Except to the extent that certain items of the property hereinafter described in this paragraph 2 are otherwise specifically bequeathed in this Will, I hereby give and bequeath to my husband, if he survives me, my entire interest in and to any and all furniture, antiques, clothing, jewelry, pictures, statuary, ~i~ ~~ ~~ ~ ' ~ ~. ~ (, T '\ -1- r works of art, silver, plate, ornaments, bric-a-brac, tapestry, household goods, utensils and supplies, books, linen, china, glass, automobiles, plants, implements, and tools that may be in, at or about our home at the time of my death, and all of my other tangible personal property, together with all policies of insurance thereon. If my husband does not survive me, all of the property above described in this paragraph 2, except to the extent that certain items thereof are otherwise specifically bequeathed in this Will, I hereby give and bequeath to those of my children, Candice L. Falger, John E. Sener, Jr. and Patricia A. Sener, who may survive me at the time of my death, to be divided between them or among them in as equal shares as may be possible, as they may mutually agree; should my said surviving children be unable to agree between or among themselves upon such a division of said property, alternate choice of individual items thereof shall be made. by them as follows: the first choice shall be made by my oldest surviving child, the second choice shall be made by my next oldest surviving child, and so on according to age until an equal or nearly equal division and distribution of said property items is completed. Notwithstanding any other provisions of this paragraph 2, I may leave a written memorandum which will be placed with my Last ,, . ~. -~~ ~'_~~ 'J ~. .~ , -2- r Will, containing directions as to the ultimate disposition of certain items of the property above described in this paragraph 2, and such written memorandum shall determine the distribution of such items. In the event that I am not survived at my death by my husband or by any of my above-named children, then all of the property which they would have taken under this paragraph 2 had they survived me shall pass as part of my residuary estate hereunder. 3. If my husband survives me at my death, I hereby give, bequeath and devise to him all of the rest, residue and remainder of my property and estate, of whatsoever nature and wheresoever situate, including property over which I hold a power of appointment which I have not heretofore exercised, together with all policies of insurance thereon. 4. If my husband does not survive me, then all of the rest, residue and remainder of my property and estate, of whatsoever nature and wheresoever situate, together with all policies of insurance thereon, I hereby give, bequeath and devise to my children, Candice L. Falger, John E. Sener, Jr. and Patricia A. Sener, in equal shares. Should any of my said children predecease me, then such predeceased child's share shall be divided and distributed equally among or between those of his or her children who may survive me at my death; should such predeceased child of ~~l E~ ~a~~~ ~. ; ,, , -` ,_~: G -3- / ! ~ mine leave no children of his or her own surviving me, such predeceased child's share of my said residuary estate shall pass to my other surviving children, or their children, as hereinbefore provided. 5. In the event that my husband and I die simultaneously or under such circumstances that it cannot be established which of us died first, then my husband shall be deemed to have predeceased me for all purposes under this Will. 6. Should any legatee or devisee under this Will die within ninety (90) days after the date of my death, he or she shall be deemed to have predeceased me for all purposes under this Will. Provided, that if my husband survives me at my death but dies within ninety (90) days thereafter, he shall have for and during that portion of such ninety (90) day period as he in fact is alive after my death the right to the use and enjoyment as a life tenant of all property in which his interest hereunder will fail by reason of his death within said ninety (90) day period. 7. No statutorily provided interest shall be allowed or paid on the gifts made under this Willa All net income of my estate realized during its administration shall pass and be distributed to my husband under paragraph 3 hereof, or to the residuary beneficiaries under paragraph 4 hereof in proportion to their respective shares of my residuary estate passing thereunder, as the ~~~ -4- case may be, with no requirement that such income be accrued for or apportioned between any successive beneficiaries hereunder. 8. No interest of any beneficiary hereunder in either the principal or income of my estate shall be subject or liable in any manner while in the possession of my executor to anticipation, pledge, assignment, sale, transfer, charge or encumbrance, whether voluntary or involuntary, or for any liabilities or obligations of such beneficiary whether arising from his or her death, debts, contracts, torts or engagements of any type. 9. Any amounts, either of income or principal, which are payable to a minor under this Will may at the sole discretion of my executor be paid either to a parent of such minor, to a guardian of the person or of the estate of such minor, to the person who has custody of such minor, or directly to such minor, or applied to or for the benefit of such minor. The receipt by such parent, guardian, custodian or minor, or evidence of the application of such amount for the minor's benefit, shall be a full and complete discharge of my executor to the extent of such payment or application. 10. Except as otherwise restricted, directed or provided in this Will or required by law, in the administration of my estate hereunder, the fiduciaries serving under this Will shall have the ~l ~.7 ~,1 l~ l~r / -5- (~ ~\ following powers, which may be exercised without leave of court, in addition to tho$e powers as my said fiduciaries may have by law: (a) At any time, to retain any assets, investments or property in the form held by them at the time of my death or thereafter, and to invest and reinvest any funds which they may hold in any stocks, bonds, notes or other securities, or in any other property, real or personal, tangible or intangible, or mixed, or interests therein, wheresoever situate, as and in such proportions as they may deem best, notwithstanding that such investments may not be of a character allowed to fiduciaries by statute or general rules of law. (b) To sell, exchange, grant options upon, or otherwise dispose of any property, real or personal, tangible or intangible, or mixed,. or interests therein, wheresoever situate, at any time held by them, at public or private sale, for cash or upon credit, in such manner, to such persons, and at such price, terms and conditions as they may deem best, and no person dealing with them shall be bound to see to the application of any funds paid to them. (c) To manage, operate, repair, improve, partition, subdivide, or lease for any term any real estate or personal ~- ~~n~. :c~~~ ,~ ~ Cr -6- property at any time held by them, wheresoever situate, and to enter into agreements for the same. (d) To borrow money for the payment of taxes or for any other proper purposes in the administration of the property held by them upon such terms as they may deem advisable, and mortgage, pledge or encumber any real and/or personal property held by them as security therefor. (e) To distribute in cash or in kind, or partly in each, and in shares different in kind from other shares, upon any division or distribution of any property which they hold. (f) To adjust, settle, compromise and arbitrate claims, to renew or extend the time for payment or otherwise modify the terms of any obligation payable to or by my estate, and to abandon any property held by them which is of little or no value. (g) To retain and pay agents, employees, accountants and counsel, including .but not limited to legal and investment counsel or advisors, brokers, banks, custodians and other agents, for advice and other professional services, and to delegate to them such duties, rights and powers as my fiduciaries may determine for, such time periods as they may deem necessary. n~~~ ~3 /~ (~ /~ -~- J (h) To allocate, in their discretion, any receipt or item of income, or disbursement or item of expense, to principal or income, or partly to each. (i) To hold assets in bearer form, and to register securities and other assets in their own name or in the name of a nominee with or without indicating the fiduciary character thereof. (j ) With respect to any securities held by them, to join and participate in any merger, reorganization, voting trust plan or other concerted action of holders of securities for the deposit of securities under agreements and payment of assessments, to subscribe for stocks and bonds, to give proxies, to grant, obtain or exercise options, and generally exercise all rights and powers of holders of securities, and to delegate discretionary duties with respect thereto. (k) With respect to the stock of any close or other corporation, partnership interest or other business held by them: to disregard any principle of investment diversification and retain any part or all of it for so long as they may deem advisable; to participate actively in its management and receive compensation for such services in addition to any other compensation payable to my fiduciaries; to do anything that they may consider appropriate with regard to its <~~ll~ ~~~ ~~ Ci .~ ~Y -s- operation, expansion, reduction, liquidation or termination or any change in its purpose, nature, or structure; to delegate authority or duties to any director, stockholder, manager, partner, employee or agent, and to approve its payment of reasonable compensation to any such person; to cause it to borrow money at reasonable terms from the banking department of any corporate fiduciary hereunder notwithstanding any contrary law regarding conflict of interests; and to make additional investments in it if such action appears to be in the best interests of the beneficiaries hereunder. (1) With respect to any policies of insurance forming a part of my estate: to continue such policies in force and to pay the premiums on such policies out of income or principal; to obtain the cash surrender value, if any, of any such policies which insure the lives of others and add the same to principal, or convert any such policies insuring the lives of others to permanent paid-up insurance (unless in either case such policies are specifically bequeathed in this Will); and to deal with such policies in any way that my fiduciaries may determine to be in the best interests of the beneficiaries hereunder, including the right to borrow on such insurance policies in order to pay the premiums thereon. f it ~{:~ ', ,;,j ~_ ~~... -9- 11 / 7 .! I c a (m) To the extent permitted by law, to exercise any election, right or privilege given by federal tax laws, or the tax laws of Pennsylvania or of any other jurisdiction, including but not limited to the joinder with my husband in filing income tax returns, the joinder .with my husband in filing gift tax returns with. respect to gifts made by him or by me or by both of us prior to my death, the consent on gift tax returns to have any gift made by him considered as made in part by me for gift tax purposes, the determination of proper taxes, interest and penalties and the payment thereof even though not attributable in whole or in part to income or gifts from my property or estate and without requiring my husband, his estate or his legal representative to indemnify or reimburse my fiduciaries for taxes (or penalties or interest thereon) attributable to my husband, the election of alternate valuation for federal estate tax purposes, the election to have assets or property of my estate or otherwise includable in my gross estate for federal estate tax purposes treated as qualified terminable interest property for the purpose of qualifying the same for the federal estate tax marital deduction for my estate, and the election to claim deductions for death tax purposes or for income tax purposes, and for their exercise or non-exercise of any such election, right or i11;~~ ~~~ T , ~~ ~' ~ -lo- ~~ privilege to make or not make in their discretion equitable or compensatory adjustments as between income and principal of my estate or any part thereof, or as between any beneficiaries thereof or their shares therein, all without the consent of any beneficiary hereunder and without any liability on the part of my fiduciaries for so doing. (n) To make from time to time partial distributions in varying amounts to the beneficiaries hereunder prior to final settlement and distribution of my estate, and in connection therewith to determine in their discretion the time or times when such partial distributions may require recomputation of said beneficiaries' proportionate interests hereunder far the equitable allocation of income or on account of changing asset values pending final distribution. (o) To receive, collect and recover the interest, rents, profits, proceeds, gains, and other earnings and income of and from the property held by them hereunder. (p) In general, to exercise all powers in the management of the assets and property held by them which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as to them may seem best, and to execute and deliver all instruments and to ~l~ ~~ -~ c ~a -11- do all acts which they may deem necessary or proper to carry out such management and their duties under this Will. 11. I hereby appoint my husband to serve as executor of my estate hereunder. Should my husband be unwilling or unable, fail to qualify, or cease to act as such executor, I hereby appoint my daughter, Candice L. Falger, to serve as my executrix under. this Will. 12. The fiduciaries named or appointed in this Will shall not be required in any jurisdiction to file,-enter or post any bond or other security for the faithful performance of their duties hereunder, and shall not be liable for the acts, omissions or defaults of any agent appointed by them with due care]. 13. Subject to the restriction hereinafter set forth, I direct that all estate, inheritance, legacy, transfer, succession and death taxes, of whatsoever nature or kind and by whatsoever jurisdiction imposed, and all interest and penalties thereon, which may be payable or assessed in consequence of my death, whether or not with respect to property passing under this Will, shall be paid out of and charged against the principal of my residuary estate in the same manner as are general administration expenses of my estate so that all property subject to said taxes shall be and pass free and clear thereof, without apportionment of or reimbursement for such taxes, interest or penalties among any beneficiaries, -12- transferees or other persons interested in such property and without any right of my estate or executor to contribution, recovery or collection for the same. Taxes on any future or remainder interests hereunder may be prepaid at and in the election and discretion of my executor to the extent permitted by law. In no event, however, shall my executor pay from or charge against my residuary estate or any part thereof, any taxes imposed upon generation-skipping transfers under the Internal Revenue Code of 1986, as amended, or any penalties or interest thereon. 14. I direct that all expenses of my funeral and last illness be paid from the principal of my residuary estate as soon as is practicable after my death. IN WITNESS WHEREOF, I, the said Jean Annie Sener, hereby set my hand to this my Last Will, typewritten on and consisting of these thirteen (13) sheets of paper, at the bottom of each of the preceding pages of which I also have placed my initials, on this L day of ,% ~-~.~'_ , .1992 . ~ h Jean Annie Sener On this °'~~~ day of , 1992, Jean Annie Sener declared to us, the undersigned hat the aforegoing instrument was her Last Will, and she requested us to act as witnesses to the same and to her signature thereon. She thereupon signed said Will in our presence, we being present at the same time. We now, at her request, in her presence, and in the presence of each of us, hereby subscribe our names as witnesses thereto and have placed our initials at the bottom of each of the preceding pages. By so doing, each of us declares that he or she believes this testatrix to be of sound mind and memory. residing at ~,`~y~.A ~r-y~11,1,;~~,~, residing at 1\1~-.~~~~.(i I ~!C-~. ~-~'~~ residing at ~.:) ! ~ ~~~~jr / ~% 1 ~~~ ~. ,~ -. . COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF I, Jean Annie Sener, testatrix, whose name is subscribed to the attached foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed such instrument as my Last Will, and that I signed and executed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and a knowledged bgfore me, by Jean Annie Sener, the testatrix, this ~ day of 19921 1 ,!, ~~- o. vim..-~ ea Annie S,pener Notary Public COMMONWEALTH ~Oy,F~. PENNSYLVANIA COUNTY OF `~"~"~~~~'~`a`" My NOTARIAL. NANCY J. BUNK, Nolary Public Borough of Camp Hill. Cumberland Co. SS . `Mv Commission ~~x!-`ir?s_Auqust 14. 1985 J .. -~~ -_ we,~y'~1'N'S~l~ 11\ 1"5~1,~! 7~, ;`~C'~.~,~rrC~"ti` ' ..~~i,• r~,~.) ;~ r !~ ~:~, ~ %; ~ - ~ the witness whose names are signed to the attached foregoing instrument, being duly qualified according to law; do depose and say that we were present and saw Jean Annie Sener, the testatrix, sign and execute such instrument as her Last Will; that such testatrix signed such instrument willingly and executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of such testatrix signed such Last Will as a subscribing witness thereto; and that to the best of our knowledge, such testatrix was at that time 18 or more years of age, of sound mind and under no constraints or undue influence. Sworn or .affirmed to and ~ubscribed~ before me by .v 1L ~ ~~-Y~'~'t~.f. ^~2k~? ;,;~ ~ ~ ~-'`'~ f~; witnesses, s da of ~ 1992 r --. ~ . ~~~ Nota Public My Commission Expires: :14011 WITNESSES: .m~ ~ 1 ~ k~c~~ I~ Y ~;J~~ t~ _.f,~~.~~~.1~ :; NOTARIAI.SEAI_ NANCY J. RUNY., Nolary Public Borouyh of Camp Hi!I. Cumberland Co. My Commission `s"N5 Au ust 14. 1995 IN'DIVID'UAL RETIREMENT ACCOUNT M&T BANK AS TRUSTEE FOR 6109 53,091 JEAN A SENER 5208 DEERFIELD AVE MECHANICSBURG PA 17050-6824 M8T TELEPHONE BANKING CTR PO BOX 767 BUFFALO, NY 14240 800-829-1924 :.. *. .~" ACCOUNT NO 35-004201772040 ACCOUNT TYPE 30-36 MONTHS RATE 3.920 MATURING 03-03-09 REGULAR IRA Ol-OI-07 BEGINNING BALANCE 683.28 03-03-07 INTEREST 6.64 689.92 06-03-07 INTEREST 6.85 09-03-07 INTEREST 6.92 703..6., 12-03-07 INTEREST 6.91 T0:6O' 12-14-07 PAYOUT DISTRIBUTION 109.04- 601.56 ACCRUED INTEREST AS OF 12-31-07 2.00 PLAN SUMMARY BEGIN PLAN BAL 2,207.68 DISBURSEMENTS PLUS DEPOSITS .00 FED TAX WITHHELD NET INTEREST 86.01 ST TAX WITHHELD. LESS DEDUCTIONS 109.04 TOTAL PLAN VALUE 2007 IRA CONTRIBUTION INFORMATION THIS INFORMATION IS BEING FURNISHED TO THE INTERNAL REVENUE SERVICE BOX 1 - IRA CONTRIBUTIONS IN 2007 OR 2008 FOR 2007 BOX 2 - 2007 ROLLOVER CONTRIBUTIONS BOX 5 - FAIR MARKET VALUE OF PLAN AT END OF 2007 BOX 7 - THE REQUIRED MINIMUM DISTRIBUTION YOU MUST TAKE BY DECEMBER 31, 2008 IS 112.50 109.04 .00 .00 2,184.65 0.00 0.00 2,193.79 IRA L007 (11x07) M&T BANK AS TRUSTEE FOR PO BOX 767 `~ ~ ` BUFFALO, NY 14240 - 800-829-1924 6109 53,090 JEAN A SENER 5208 DEERFIELD AVE MECHANICSBURG PA 17050-6824 ACCOUNT NO 35-004201772024 ACCOUNT TYPE SELECT -12M0 RATE 4.640 MATURING 05-24-08 REGULAR IRA 01-01-07 BEGINNING BALANCE 1,107.27 02-24-07 INTEREST 7.07 1,114.34 05-24-07 INTEREST 6.73 1,121.07 05-24-07 ACCOUNT RENEWED OS-24-07 INTEREST 13.18 1,134..25- 11-24-07 INTEREST 13.34 1,147.59.' ACCRUED INTEREST AS OF 12-31-07 5.56 ACCOUNT NO 35-004201772032 ACCOUNT TYPE SELECT -18M0 RATE 4.880 MATURING 09-05-08 REGULAR IRA 01-01-07 BEGINNING BALANCE 417.13 03-05-07 INTEREST 2.66 419.79 03-05-07 ACCOUNT RENEWED 06-05-07 INTEREST 5.19 ~-4.==9$.. 09-05-07 INTEREST 5.26 , '"-_4~0~.~4! 12-05-07 INTEREST 5.26 435.50 ACCRUED INTEREST AS OF 12-31-07 1.58 *** CONTINUED NEXT FORM *** L007 (11N7) 4~ ~ y PNC BANK, NATIONAL ASSOCIATION RETIREMENT SERVICES P. 0. BOX 3499 PITTSBURGH,PA 15230 JEAN A SENER 5208 DEERFIELD AVE MECHANICSBURG PA 17055-6824 000040 Tel 1-888-762-4727 BANK FIN 22-1146430 Statement Period 01-01-07.Thru 12-31-07 Date Page 01-16-08 1 PNCBANI~ ~~ ~- ~~~r~`~1~-~ ~fl ~a~ .~:" ~ ,f, ~ `~ 1 ) ~ , Plan Type: TRADITIONAL IRA Plan Number: 6001003948 Social Security # 208-24-1453 Principal Balance as of 01-01-07 ~ 2,973.81 Contributions Information 0.00 Current Year 0.00 Prior Year 0.00 Rollover 0.00 Interest Credited 29.80 Distribution Information 146.49- Normal 146.49 Federal Income Tax Withheld 0.00 Principal Balance as of 12-31-07 2,857.12 Interest Accrued, Not Yet Credited 0.00 Fair Market Value as of 12-31-07 (Box 5) 2,857.12. This information is being furnished to the Internal Revenue Service in Box 5 of IRS Form 5498. Please refer to the reverse side of this statement fvr additional information. REQUIRED MINIMUM DISTRIBUTION INFORMATION 2008 Required Minimum Distribution (RMD) due by 12/31/08 146.51 _ _ '. i~_i s .. ~:..rff o.r_m a.t i n°rr __ ~ _ t~ i n_r f u r n i-3-h-eT}--t-~ _t ~e - I-n-~ e-t°-ne•-1 _-r~-a.v ~~u Q S e-r v ~ ^- - ~-e in Iiox .1-1. of IRS Form 5498. Please refer to the reverse side of this statement for additional information. SUMMARY OF INVESTMENTS Account Maturity Interest Current Interest Total Number Rate Date Credited Value Accrued Value 65001007943 1.000 29.80 2,857.12 0.00 2,857.2 Summary Totals .29.80 2,857.12 0.00 2,857.12 NOW IS THE PERFECT TIME FOR AN IRA CHECKUP! rn~ 1 1 -ftRR-DIJf _ TpAC f 1 -Rftf2-7~7-47771 ntin unvc n~iG nr ntlD ~, ~ PNCBANK PNC BANK, NATIONAL ASSOCIATION RETIREMENT SERVICES P. O. BOX 3499 PITTSBURGH,PA 15230 JEAN A SENER 5208 DEERFIELD AVE MECHANICSBURG PA 17055-6824 Plan Type: TRADITIONAL IRA Plan Number: 6001003948 000040 Tel 1-888-762-4727 BANK FIN 22-1146430 Statement Period 01-01-08 Thru 06-30-08 Date Page 07-09-08 1 Social Security #XXX-XX-1453 Principal Balance as of 01-01-08 Contributions Information Current Year 0.00 Prior Year 0.00 Rollover 0.00 Interest Credited Distribution Information Normal 2,857.35 Federal Income Tax Withheld 0.00 Principal Balance as of 06-30-08 Interest Accrued, Not Yet Credited SUMMARY OF INVESTMENTS Account Maturity Interest Current Number Rate Date Credited Value 2,857.12 0.00 0.23 2,857.35- O.oo 0.00 Interest Total Accrued Value 65001007943 1.000 0.23 0.00 0.00 0.00 Summary Totals 0.23. 0.00 0.00 0.00 NOW IS THE PERFECT TIME FOR AN IRA CHECKUP! CALL 1-888-PNC-IRAs (1-888-762-4727) AND HAVE ONE OF OUR SPECIALISTS REVIEW YOUR IRA TODAY. MEMBER FDIC. I RAC09 11 /03 FORM963R-1006