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Home My WebLink About03-0610 Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of RUTH L. COPENHAVER No.~-....lO also known as I Deceased Social Security No. 124-07-7947 Judv C. Meek, David Fleminq, and Lamar David Law Petitioner(s), who is/are 18 years of age or older, applyOes) for: (COMPLETE "A" OR "B" BELOW:) ID A. Probate and Grant of Letters and aver that Petitioner(s} is/are the executors named in the Last Will of the Decedent, dated Mav 2, 1994 and codicil(s} dated * Arthur B. Copenhaver died October 14, 1994 State relevant circumstances. e.g., renunciation, death of executor, etc. Except as follows, 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: NO EXCEPTIONS D B. Grant of Letters of Administration ld.b.n.c.t.a,: pendente lite; durante absentia; durante minorit8tel 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: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 1958 Chestnut Street, Camp Hill. Pennsylvania (list street, number and municipality) Decedent, then 89 years of age, died July 18 , 2003, at Holy Spirit Hospital, East Pennsboro Twp. (location) PA Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property................................................................ $ (If not domiciled in PAl Personal property in Pennsylvania...............................................$ (If not domiciled in PAl Personal property in County....................................................... $ Value of real estate in Pennsylvania................................................................................................... $ Total.......................................................................................................................... ...... $ Real Estate situated as follows: 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 Jud C. Meck David Flemin Lamar David Law 229 Ho estown Rd. 267 Rid e Mill Rd. 3579 Glen Abbey Dr Mechanicsburg, PA 17055 Mechanicsburg, PA Chambersburg, PA Form RW-l Page 1 of 2 (Cumberland County) . Rev. 9/92 \~ - l'S4--q 17050-1749 17201 ---"'l;r "~ I \ c.::i .-- VJ c_ c: I N .t:::> ::r:::".:J \..L'"') ~j 0 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 6/15/2005 WATTS DAVID M JR 100 PINE ST P.O. BOX 1166 HARRISBURG, PA 17108 RE: Estate of COPENHAVER RUTH L File Number: 2003-00610 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after Jul y 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 7/18/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~ ~1PAJt&4~ /"/ V GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge cA Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) 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, Petitioner(s} will well and truly administer the estate according to law. Sworn to and affirmed and subscribed b f h' ~-th I' e ore me t IS day of t...1.lf . 2003 ~=~~ C I N .e::.. No. .2'-O.3-~/O -'- "!_) Estate of Ruth L. Copenhaver r<\ Deceased ,- , Social Security No: 124-07-7947 Date of Death Julv 18, 2003 AND NOW, ~J' Q~ ~ 5" , 2003 , in consideration of the Petition on the reverse side reon, atisfactory proof having been presented before me, IT IS DECREED that Letters IRI Testamentary 0 of Administration d.b.n.c.t.; pendente lite; durante absentia; durante minoritate are hereby granted to Judy C. Meek, David Fleminq, and Lamar David Law in the above estate and that the instrument(s) dated May 2, 1994 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters.......................... . $ 15iLJ5. 00 ----v.~iJfbl(J}c ~~f~,(kJ 4< ~ Register of Wills Short Certificate(s).......... $ {JO. Go Renunciation................. . $ Affidavit ( )................ . $ Extra Pages ( )............ $ r3/~ .(JV Codicil......................... . $ JCP Fee........................ $ 10.()tJ Attorney: David M. Watts, Jr., Esquire Inventory.... ........ ........... $ I.D. No 42232 Other........................... . $ ilD7/. Of) Address: McNees Wallace & Nurick LLc /I 100 Pine St., P.O. Box 1166, Harrisburq, PA 17108 TOT AL................ $ I~.()D Telephone: (717) 237-5344 Form RW.' Page 2 of 2 (Cumberland County) . Rev. 9/92 II] O).XO'5 R.EV 'J!8() This is to certifY that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 /) .....;..-"'I~ ~ /.(:' (.j~~~ Local Registrar p 9268684 JUL 21 20(13 No. Dare 'ev 2.'87 COMMONWEALTH OF PENNSYLVANIA 0 OEPARTMENT OF HEALTH. VITAL RECOROS CERTIFICATE OF DEATH STATE F'lf ~UM8EA ~~AME OF DECEDENT lfl;;:-M~ddle~I-----'--- ..----.--------- --~-------- -------r--- I SEX . seelAL SECURITY NUMBER 1. 2. Fonale 3. 124 - 07 - 7947 I: .z.<<J AGE Il.lSI B.nMaVI DATE OF BjRTH BIRTHPLACE ~r~~d PLACE OF O€ATHtf:"ff to. tll'." n.'e . -~,f)!IlIUt.:toUl''l')flOl~' i,tJel , Hours : Minut.. ,Mofll",Oay 'ean :itale Q( t'Cftl'ylI (ounl/vl HOSPITAL Inpallenl 8 '--'~ rod] ~:;lty,O y,. , , DJncannon, PA ERlOutpauenl U 5. 89 , I. 7 ... COUNrt OF OEJJH CITY, BORO. TWP OF DEATH FACilITY NAME (II fl0i ,(\~Irul'vn o;r..e :>Irt'~1 dn;j l'umberl . CUmberland ..E. Pennsboro Twp. ,'k) White .... .... DECEDENT'S USUAL OCCUPATION KINO OF BUSINESS/INDUSTRY MARITAL STATUS - Mauled SURVIVING SPOUSE 'G.....e lund of.wOI'It ,1one durtng mosI Nev... M."'80. WiOOwftd. (II ......... -JI.... matOen naffiel ot wo,llIng I".; do not use retired ) DIvorced \Speclfy) ~ 118. Hananaker llb, 12. 1.. WidCMOO DECEDENT'S MAILING ADDRESS (Slreef. CltylTown. Stale. lip Codel DECEDENT'S 170. s'a'oB;nnsy] "Cln ; Cl l1C.O Y",decedenclNedin ACTUAL DKl IWp. 1958 O1estnut Street RESIDENCE doo:_", IStte fnsa,UCIIOf1S live In a Camp Hill, pA 17011 on omer SIde) town5hip? l1d.13l :':==01 Carrp Hill II. 1lb. County cny-.. FATHER'S NAME th.s!. Ml(1tJle. LaSI) MOTHER'S NAME IF"sl, M.<1dIe. Md'llen SUfr1dlTlel ... John Iehnan INFORMANT'S NAME (T YpelPrtnl1 200. !:avid METHOD OF DISPOSITION . 8u".1 IKl Cremallon 0 AefTlOYaI ham Slale [] Donahon 0 OeheT CSPOC"'yl . 21a. 21c. , SIGNATURE OF FUNERAL SE . 220. ers-Harner FH 1903 Mkt St, PA 17011 Complete 'tema 23a-c only w LICENSE NUMBER phYI5K:a&n is not avallab~ al ceOlfy caUH 01 <Malh. hems 24-28 must be campleled by petson whO pronounce. dealh 2.. M. 21. ZO. 27. PART I: Ent.. the di6eases, Wljuriesor complICations which C41used Ihe dealh Do OOleOler Ihe mode 01 dying, uch as car lac Of respualory am!$(, shock or htian lailule I Apprcuumate PART II: Other sagnificanl ~ contl'ibufing to deem, but ll$l only one c~use 00 each 16M : Illlerval tNlfWHn nul resuRing in the undIttytng CAuH given;n PART I. IMMEDIATE CAUSE (FInal I onset and death I?e J,~ / r-rT?Y7~ ~~!' <? I disease or cOflOthon : reSUlllnglO oeath)__ a. otfE lOlOA SACONSEOUENCE OF): ~ , So.quenfiaUv Iiat conditions I: I~ry?~~ r~.......... r/ , it any, leading 10 ammediate DUE TO {OA' AS A C NeE OF} , cause_ Enl... UNDERLYING I CAUSE CDIS8a$8 or 'nfUly , IhallOlbated evenlS DUE TO (OA AS A CONSEQUENCE Of)' J lesulllnQ II'l oeaIh) lAST , WAS AN AUTOPSY WERE ALJroPSV FINDINGS MANNER Of D~ DATE OF INJURY TIME OF INJURY INJURY AT WORK? DESCRIBE HOW INJURY OCCURRED. PERFORMED? AVAILABLE PRIOR TO \Month. Day. Yeatl COMPLETK>N OF CAUSE 0 OF DEMH? Natural Hom)cKM- 0 NoD 0 0 v... Acctdent Pendrng In....esltgalion 0 Yo. 0 NoD 0 o ~'CE OF INJURV . AI home, tarm~;eel. factOr>;', office M. 3Gc. v... No SuK=ide Could no( be del ermined bUI"iing, elC, ,Spocllvl ,... 21b. ... 300. CERTifiER jet-eck ani." one) .CUTlFYING PHVSICIAN tPhYSiC.ancerllfYlllg cause of dealh wI1et1 anOlhef pllySH;.lan hdS PfOflOUnced Llealh .lno can~I~Ie(]!lam 23) To Uwt bes. 0' my knowledge,deathoccurrttd due to Ihe cau.e(a) and manner aa ataled.,...............................,.......... .PRONOUNCING AND CERTifYING PHVSK:JAN tPh'i'SICIilI1 bot" prorlOUllC'ng (ledl" and Cer11tylng 10 Cduse of Oedlh\ To Ih. ~I 0' my knowledge, d.eth occurred a.the lime, date, and place. and due to Ihe cause(a) and mann.,.. .Ialed . . . . . . , , . . . . . . . . . . .MEDICAL eXAMiNER/CORONER On Ihe b.'l' of .umin.Uon end/or InvesUgation, in my opinion, dufh occurred al the 11m., date, and place, and due to Ihe cau.e(s) and [J mlnner I' stated.. . ,. , .. . . _. . . . , . . . . . . . . , . . . . . ,~ . . . , . . , . , . . . , . . .. . .. , . . . . .. ,.......,...,..... _. ,. ... . . .. . . . . . . . .. , Jh. 32. REGIST SIGNATU~U~ ___ ),-((~/(I DATE 33 ~d 30. r 21- ~3-LDtc ,..., \. ,) .--- 0 ..- w .. , , C- c: I- N .t:::> ~ ~ 1~1 (.:: - - II , , . '" .' , . . . . LAST WILL AND TESTAMENT OF RUTH L. COPENHAVER 2,1- O~ -1.J110 I, RUTH L. COPENHAVER of the Borough of Camp Hill, Cumber- land County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my husband, Arthur B. Copenhaver, if he survives me by sixty days. If he does not so survive me, I give all such property to those persons named on a written list made by me during my lifetime, or in absence of a written list or designation on said list, I give all such property to my daughters, Jane C. Fleming and Judy C. Meck, or their issue per stirpes, to be divided between them or among them as they may agree or, in the absence of agreement, a s my executor may think appropriate. SAIDIS, GUIDO My Executor may make whatever arrangements my executor & MASLAND 2109 Market Street deems appropriate for storing and delivering articles of personal Camp Hill, P A or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. --:K: L. C. Page 1 'I II , . , , . . II. Residue: Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the dollar amount not taxed in my estate due to the applica- tion of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph III hereof. B. Qualified Terminable Interest PrODertv Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN SAlOIS, GUIDO TRUST, nevertheless, to be held, administered and disposed of in & MASLAND 2109 Market Street accordance with the provisions of Paragraph IV hereof. My Camp Hill, PA executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. -R ~~ Page 2 -" II I II !J . . . . . . treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and adminis- tered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and administered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. UNIFIED CREDIT TRUST III. The trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the SAlOIS, GUIDO & MASLAND income and: 2109 Market Street Camp Hill, PA A. If my husband, Arthur B. Copenhaver, survives me, then beginning at my death, the trustee shall pay over to my husband during his lifetime the net income of the trust in f(l~ Page 3 -- I I I . - . quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for his maintenance, support, medical and nursing care, taking into consideration any other means readily available for such pur- poses, and to provide the standard of care which he was enjoying prior to my death. B. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income shall be divided into two equal shares and distributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased child to be paid to her issue per stirpes. QUALIFIED TERMINABLE INTEREST PROPERTY TRUST (QTIP) IV. QTIP Trust: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: A. If my husband, Arthur B. Copenhaver, survives me, then beginning at my death, the trustee shall pay over to my SAlOIS, GUIDO husband during his lifetime the net income of the trust in & MASLAND 2109 Market Street quarterly installments and such portions of the principal as, in Camp Hill, PA the sole discretion of the trustee, shall be necessary for his maintenance~ support, medical and nursing care, taking into '1? J rv Page 4 I' " I I consideration any other means readily available for such pur- poses, and to provide the standard of care which he was enjoying prior to my death. B. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income shall be divided equally and distributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased daughter to be paid to her issue per stirpes. V. Disclaimer: My husband (or his personal represen- tative, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to him hereunder, including the provisions for him in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to him or to the trusts created herein shall be divided equally and dis- tributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased daughter to be paid to her issue per stirpes. VI. Power of Appointment: No provision of this will shall exercise any power of appointment I may have. SAlOIS, GUIDO & MASLAND VII. Adopted Persons: Persons adopted during minority 2109 Market Street Camp Hill, PA shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. -1? J. ~ Page 5 TAX PROVISIONS VIII. Death Taxes: All federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply to generation-skipping transfer taxes. IX. Tax Options: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. SAID IS, GUIDO & MASLAND ADMINISTRATIVE PROVISIONS 2109 Market Street Camp Hill, PA x. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: -;p L [b Page 6 I L abEd d)rJl a~eqs aq+ }O amoau1 pa+nq1~+s1pun pue'pa+eTnmnaae Aue pue Ted -1au1~d aq+ JpT1qapue~6 P1es JO +1}auaq aq+ ~oJ PTaq a~eqs a~1+ua aq+ }O u01+nq1~+s1P a~o}aq sa1P +sn~+ a+e~edas e sPToq aa+sn~+ Vd 'mH dWll:) aq+ +1Jauaq asoq~ ~O} PT1qapue~6 Aue }I 00 j;l;lljS m(lllp.j 6011: (lNV'lSVW \l Omfl9 'SImvS oa6e aA1+aadsa~ qans 6u1u1e++e uodn PT1qapue~6 qans 0+ uaA16 s1 se a~eqs qans }O Jaq Aem asea aq+ se JTTe ~O s+~ed ~O +~ed qans ~e~pq+1~ 0+ +q61~ aq+ aAeq uaq+ ITeqs PT1qapue~6 qans Jo+a~aq+ apem s1 u01+1Ppe Aue uaq~ am1+ aq+ +e ~O +~ede +as aq 0+ pa+aa~1P a~e sa~eqs qans uaq~ am1+ aq+ +e sa6e ~O a6e aA1+aadsa~ qans Aue pau1e++e aAeq TTeqs PT1qapue~6 P1es Aue JI osan~aae +q61~ aq+ ~a+}e am1+ 0+ am1+ mO~J ~O am1+ Aue +e pas1a~axa aq Aem Te~e~pq+1~ }O s+q61~ qans o+sn~+ aq+ }O aaueTeq 6u1u1ema~ aq+ ~e~pq+1~ 0+ +q61~ aq+ aAeq TTeqs aqs ~O aq JSf JO a6e aq+ sU1e++e PT1qapue~6 P1es se pue !+sn~+ aq+ }O aaueTeq Ted1au1~d aq+ }O }Teq-auo ~e~pq+1~ 0+ +q61~ aq+ aAeq TTeqs aqs ~O aq JOf }O a6e aq+ sU1e++e PT1qapue~6 P1es se !+sn~+ aq+ }O aaueTeq Ted1au1~d aq+ JO p~1q+-auo ~e~pq+1~ 0+ +q61~ aq+ aAeq TTeqs aqs ~O aq JSG }O a6e aq+ sU1e++e PT1qapue~6 Am sv OJ pue !Ted1au1~d 0+ pappe aq TTeqs pa+nq1~+s1P os +ou amoau1 AUV og !+1}auaq ~aq ~o s1q ~O} pa1Tdde aq TTeqs ~o ~aq ~o m1q 0+ P1ed aq TTeqs ~aq+1a A~e1a1}auaq aq+ ~oJ aTqe~1sap ~u1q+ am1+ 0+ am1+ mo~} Aem aa+sn~+ Am se +sn~+ +eq+ }O Ted1au1~d pue amoau1 aq+ }O qanm sv o 'if II ;' I I i shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undis- tributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. XI. Early Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preceding articles. This may be done by paying the then-remaining princi- pal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the minor's name, payable to him or her at majority. XII. Riahts in Income: Each trust hereunder shall be entitled to a proportionate share of income accruing from the SAlOIS, GUIDO & MASLAND event as of which it is to be set apart (for example, the date of 2109 Market Street Camp Hill, P A my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal T 1. C' Page 8 may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the marital deduction trust, all income undistributed at a benefic- iary's death shall be treated as if it had accrued thereafter. XIII. Protective Provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual payment to the beneficiary. XIV. Manaqement Provisions: I authorize my executor and my trustee: A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any princi- ple of law limiting delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; c. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal proper- SAlOIS, GUIDO ty, and to give options for sales or leases; & MASLAND 2109 Market Street D. To join in any merger, reorganization, voting- Camp Hill, PA trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; }f!.-.L Page 9 I . F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, including Robert Schroeder, Prudential Securities, to delegate discretionary authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against them. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts and election to payor to defer payment of any tax in all events without their being bound to require contribution from any other person. SAID IS , GUIDO & MASLAND These authorities shall extend to all property at any time held 2109 Market Street Camp Hill, PA by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and ~Le - Page 10 II I . discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. xv. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee. FIDUCIARIES XVI. Executors and Trustees: I appoint my husband Arthur B. Copenhaver, my daughter Judy C. Meck, and my son-in-law David Fleming Co-executors of this, my Last Will and Testament. Should any of my said executors fail to qualify or cease to act as such, then I appoint my grandson, Lamar David Law, to act in this capacity. If all the aforenamed persons are deceased, PNC Bank, N.A. shall act as executor. I appoint David Fleming and Judy C. Meck as trustees of any trusts created herein. Should either of them fail to qualify SAlOIS, GUIDO ot cease to act as such, then I appoint Lamar David Law to act in & MASLAND 2109 Market Street this capacity. Should they fail to qualify or cease to act as Camp Hill, PA such, then I appoint PNC Bank, N.A. to act in this capacity. None of my personal representatives shall be required to post bond in this or any jurisdiction. I?J-~ Page 11 I . . IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the d~ day of /fLt1.,(j , 1994. ~,<~~ ~"4)O~ .:(SEAL) uth L. Co nhaver In our presence the above-named testatrix signed this and de- clared it to be her will, and now at her request, in her pres- ence, and in the presence of each other, we sign as witnesses: ~\ {~ /I~lt ,A- Name Address / f 97~c.-~ j{ Addr ss SAlOIS, GUIDO & MASLAND 2109 Market Street Camp Hill, PA Page 12 I .. ! . . ..' ) . COMMONWEALTH OF PENNSYLVANIA) . SS. . COUNTY OF CUMBERLAND) WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. --;e Subscribed, sworn to and acknowledged before me by the testatrix, and subscribed and s~ before me by both wit- SAlOIS, GUIDO nesses, this 2~~ day of , 1994. & MASLAND 2109 Market Street /~ JJc(, ~~. Camp Hill, PA Notary Public NOTARIAL SEAL THELMA S. McCAUSLIN, Notary Public Camp Hiii, CUlT1ber:~nd County My Comml:sion Expires July 3.1996 0 ^~ -. \':1 0'\ ~-::: ~. N I _J ::::J -0 r<"'I J,"- I..t,,- 0 . -' . ,.;. ." r ... -' ....... :---l' ~~' Q , . z r----\' = -< ~ p::: ...;l r- ~t ~ rJ) r<> ~ -<~f- 8 <1J.l . ;; ::; IJ.l - p:: .....r:<::r-8 Z f-f-r<>r- ~ ~ ~ ~<(/)r-- ~ f-X< ~ ~ i.+-+ P4 o ~ IJ.l 0 0.. ~ h~~ P 0 Q~~~..i l~ , ~t' () ""'" ~ < 0 == ~ . ~ 0 ~ p.;:I: ~ H c.,:,!:: ~ 0.. <- ~ :G p:: ~ N < ",-,-,,~ ~t E-l ~ u $ 'I" \~) ~ Q S ""'" -< rJ) . . .. ,. I r CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: RUTH L. COPENHAVER Date of Death: July 18. 2003 Will No.: Admin. No.: 2003-00610 To the Register. I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was mailed or delivered to the following heirs and beneficiaries of the above- captioned estate on August 21, 2003: Jane C. Fleming 267 Ridge Hill Road Mechanicsburg, PA 17050 Judy C. Meck 229 Hogestown Road Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A. Date: August 21, 2003 ~~\,~~ David M. Watts, Jr., Esq. McNEES WALLACE & NURICK LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5344 Counsel for personal representative '::J ,- C'. C.....,.1 N (Tl P ~_.,; ; l'" ~. ...,',-,." A lV"Y McNees Wallace & Nurick LLC attorneys at law LEE ANN C. SHUPP DIRECT DIAL: (717) 237-5484 E-MAIL ADDRESS: LSHUPP@MWN.COM April 15, 2004 VIA CERTIFIED MAIL Office of Register of Wills Cumberland County Courthouse r-"',-. ... j 'I..... One Courthouse Square :::; a,1 g :j- ,">,.' Carlisle, PA 17013 d"'...... . ' = -0 RE: Estate of Ruth L. Copenhaver ::::0 - SSN: 124-07-7947 0'1 PA Inheritance Tax Return and Inventory Our File No.: 21912-0001 --0. ---' Ladies and Gentlemen: Enclosed for filing for the above-referenced estate are the following documents: A. Pennsylvania Inheritance Tax Return (2 originals); B. Inventory; C. Copy of the U.S. Estate Tax Return (Form 706); D. Check #102 for tax due on the inheritance tax return of $155,501.44; E. Check #139 for Pennsylvania estate tax due of $69,072.47; F. Check for $34.00 for additional filing fees due the Register of Wills ($25.00) + additional filing fees due for additional pages of Inventory ($9); and G. A stamped, self-addressed envelope. Please date stamp the enclosed copies and return to our office in the envelope provided. Thank you. Very truly yours, NURICK LLC By n c. ShU~~ Enclosures c: David G. Fleming LaMar D. Law Judy C. Meck Ronda D. Gluck, Esq. (all w/encls.) p.o. Box 1166 . 100 PINE STREET' HARRISBURG, PA 17108-1166 . TEL: 717.232.8000' FAX: 717.237.5300' WWW.MWN.COM ,~ HAZLETON, PA . STATE COLLEGE, PA . COLUMBUS, OH . WASHINGTON, DC \.../ REV-1500 EX (6-00) OFFICIAL USE ONLY COMMONWEALTH OF REV-1500 PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEPT. 280601 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 - 03_ _061lL__ COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURliY NUMBER I- Copenhaver, Ruth L. 124-07-7947 z w DATE OF DEATH (MM-DD- YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICAll: WITH THE C W 07/18/2003 11/25/1913 REGISTER OF WILLS frl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURliY NUMBER C w 00 1. Original Return D 2. Supplemental Retum D 3. Remainder Return (date of death prior to 12-13-82) I- ~S(/) D 4. Limited Estate D 4a. Future Interest Compromise (date of death after 12-12-82) 00 5. Federal Estate Tax Retum Required OD:~ wQ.O J:OO 00 6. Decedent Died Testate (Attach copy of Will) D 7. Decedent Maintained a Living Trust (Attach copy of Trust) ....Q.. 8. Total Number of Safe Deposit Boxes OD:...J Q.llJ Q. D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under See. 9113(A) (Attach Scl1 o) c( THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: I- NAME COMPLETE MAILING ADDRESS z w 0 Lee Ann C. Shupp z 0 FIRM NAME (If Applicable) 100 Pine Street D.. (/) PO Box 1166 w McNees Wallace & Nurick LLC 0:: 0:: Harrisburg, PA 17108-1166 0 TELEPHONE NUMBER u (717) 237-5484 1. Real Estate (Schedule A) (11 162,000.~' c:::i OFFICIAL U~E ~ Y 2,910,491.2;2' .t:::. -.., . 2. Stocks and Bonds (Schedule B) (2) 0.0.0 = 3. Closely Held Corporation, Partnership or Sole-Proprietorship (31 -0 :::D 4. Mortgages & Notes Receivable (Schedule Dl (4) 0.00 --- C'I 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 389,407.05 (Schedule E) Z 6. Jointly Owned Property (Schedule F) (61 0.00 0 o Separate Billing Requested ....... i= ~ :5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 72,000.00 ::J (Schedule G or L) l- e:: 8. Total Gross Assets (total Lines 1-71 (8) 3,533,898.27 <C 0 116,327.59 w 9. Funeral Expenses & Administrative Costs (Schedule H) (9) IX: 10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (10) 6,427.60 11. Total Deductions (total Lines 9 & 10) (11 ) 122,755.19 1 2. Net Value of Estate (Li ne 8 minus Line 11) (12) 3,411,143.08 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) 0.00 made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 131 (14) 3,411,143.08 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 0.00 x .00_ (15) 0.00 Z rate, or transfers under See. 9116 (a)(1.2) 0 i= 16. Amount of Line 14 taxable at lineal rate 3,411,143.08 x .04L- (161 153,501.44 c( I- ::l 0.00 0.00 Q. 17. Amount of Line 14 taxable at sibling rate x .12 (17) ::ii 0 0.00 0.00 U 18. Amount of Line 14 taxable at collateral rate x .15 (18) >< c( 19. Tax Due 153,501.44 I- (19) 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1.000 ~ Decedent's Complete Address: S1REET ADDRESS 1958 Chestnut Street CITY I STATE I ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 153,501.44 2. Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments 0.00 C. Discount 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest 0.00 E. Penalty 0.00 Totallnterest/Penaity (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 1 line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 153,501.44 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 153,501.44 Make CheckPa able to: REGIS1ER OF WILLS, AGENT ;';:]i1utllllll me 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;. . . . . . . . . . . . . . . . . . . D [Xl b. retain the right to designate who shall use the property transferred or its income;. . . . . . . . . D [Xl c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D [Xl d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . D [Xl 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . [Xl D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D IRJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D IZJ 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. Inetuding accompanying schedules and statements. and to the best of my knowledge and belief. ~ is true. correct and complete. Deetaration of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge. SIGNATURE OF BLE FOR FILING RETURN DATE X. DATE 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. 9 9916 (al (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% [72 P.S. 99116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutOly requirements for disclosure of assets and filing a tax retum are still applicable ewn 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 edoptiw parent. or a stepparent of the child is 0% [72 P.S. 99116(a)(1.21]' 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(1.21 [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. 2W4646 1.000 Decedent's ComDlete Address: SlREET ADDRESS 1958 Chestnut Street CITY I STATE I ZIP CamD Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1 ) 153,501.44 2. Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments 0.00 C. Discount 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest 0.00 E. Penalty 0.00 TotallnterestlPenalty (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 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 153,501.44 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is (5B) 153,501.44 Make AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . . . . . D [X] b. retain the right to designate who shall use the property transferred or its income; . D [X] c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D [Z] d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . D [X] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . [X] D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D [R] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D [Z] 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 ha1/8 examined this retum. Including accompanying schedules and statements. and to the best of my knowledge and belief. ~ is true. correct and complete. Declaration of p arer other than the pe al representati1/8 is based on all infonnation of which preparer has any knowledge. I NATUR F RSON L FOR FILING RETURN DATE 1 Harrisburg, PA 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. S 9916 (al (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% [72 P.S. 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 retum are still applicable even if the surviving spouse is the only beneficiary. F or 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. 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. 99116(1.21 [72 P.S. 99116(a)(1)). The tax rate imposed on the net value of transfers to or for the use of the decedant's siblings is 12% (72 P.S. 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. 2W46461.000 Decedent's ComDlete Address: S1REET AOORESS 1958 Chestnut Street CI1Y I STATE I ZIP CamD Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) (1 ) 153,501.44 2. Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments 0.00 C. Discount 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest 0.00 E. Penalty 0.00 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 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 153,501.44 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 153,501.44 II~ n_~h MakeCheCk~AGENT 111~i~II[lil~ U..-.... ".!~!Il_~. 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;. . . . . . . . . . . . . . . . . . . . D [X] b. retain the right to designate who shall use the property transferred or its income;. . . . D [X] c. retain a rewrsionary interest; or .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. D 00 d. receive the promise for life of either payments, benefits or care? . . . . . . . . . , . . . . . . . D [X] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. [R] D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D !Xl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . , . , . . . . . . . . . . . . , . . D 1XI IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Undar penal tie. of perjury, I declare that I h_ .-nlned \hI. return. Indudlng accompanying achedul.. and '\aIementa. and to \he beat of my knowledge and belief. K it true. oorrect and complete. Oadaratlon of preparer othar than the perlOlUll rapre.antatMlla baaed on alllnfolmallon 0/ which prep...... ha. any knowledge. SIGNA lURE OF PERSON RESPONSIBLE FO~ILlNG RElURN ~~~~~ ~ ~SS10U P1ne Street PO Box 1166 Harrisburg, PA 17101 _n 1)i;:p~ Cf,,-- !!.~llL!rfi;l~ 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. ~ 9916 (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% [72 P.S. ~ 9116 (al (1.1 I (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 ratum are still applicable ewn 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 adoptiw parent, or a stepparent of the child Is 0% [72 P.S. ~ 9116(a)(1.21l 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(1.21 [72 P.S. ~ 9116(a)(1 II The tax rate Im~OSed 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 as at least one parent in common with the decedent, whether by blood or adoption. 2W4848 f .000 '" W Estate of: Ruth L. Copenhaver 124-07-7947 Co-Executors LaM.:..r O. L...w .Tu.d.~ e. H..-.J.. 3579 Olan Abbay D~iva 229 H~~6~t~~ R~a~ Chaml;)Qrs);)urg, PA 17201 MQchanicsDurg, PA 17055 236-9778 David Fleming 267 RidgQ Hill Road Mechanicsburg, PA 17050 (71 7) 790-15 Jj REV-1502EX + (1-97) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Copenhaver, Ruth L. 21-03-0610 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 Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. Real estate known and numbered as 1958 Chestnut Court, Chestnut 162,000.00 Street, Camp Hill, PA 17011; see attached settlement sheet. TOTAL (Also enter on line 1, Recapitulation) $ 162,000.00 2W4695 2.000 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (1-97) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Copenhaver, Ruth L. 21-03-0610 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER a:SCRIPTlON OF DEATH 1. Wachovia Account Number 02G-006372; DOD value. See attached 2,910,491.22 schedule. TOTAL (Also enter on line 2, Recapitulationl $ 2,910,491.22 2W4696 3.000 (If more space is needed, insert additional sheets of the same size) REV.1508 EX + (1-97) I I SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Copenhaver, Ruth L. 21-03-0610 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Prudential Money Market Account #02G00637262; 000 balance; see 313,867.38 attached. Interest accrued on Prudential Money Market Account as of 000. 130.66 2 PNC Bank Checking Account #5140013156; 000 balance; see letter 17,126.20 attached. Interest accrued on PNC Bank Checking Account as of 000. 1.51 3 Arthur B. Copenhaver Qualified Terminable Interest Property 30,552.78 Trust - QTIP Trust Income due decedent as of 000 per terms of Trust, created under Section II(B) of the Will of Arthur B. Copenhaver (attached) . 4 Cash 53.00 5 2002 Toyota Camry; sale price. 18,000.00 6 Tangible Personal Property; see attached. 1,278.22 7 Comcast Cable - refund 21. 75 8 Country Manor Nursing Home - pharmacy refund 86.95 9 RLI Insurance - refund excess liability 313.00 10 AARP - reimbursements for hospital room 5,760.00 11 Travelers Insurance - refund excess liability 146.00 12 Real Estate Settlement for 1958 Chestnut Court, Chestnut 1,725.60 Street, Camp Hill, PA 17011 - refunds: School taxes paid prior to death: $1,525 County taxes paid prior to death: $200.60 13 Auto insurance - refund 344.00 TOTAL (Also enter on line 5 Recaoitulationl $ 389,407.05 2W46AD 2.000 (If more space is needed, insert additional sheets of the same size) REV.1510 EX. (1-97) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Copenhaver, Ruth L. 21-03-0610 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM INCLUDE THE NM1E OF THE TRANSFEREE. THEIR RELATIONSHIP TO DATE OF DEATH DEeD'S EXCLUSION TAXABLE VALUE NUMBER DECEDENT AND THE DATE OF TRANSFER. ATIACH A COPY OF THE VALUE OF ASSET DEED FOR REAL ESTATE. INTEREST (IF APPLICABLE) 1. On December 29, 1993, the 0.00 100.00 0.00 0.00 decedent and her husband, Arthur B. Copenhaver (deceased) , created an Irrevocable Trust with PNC Bank, N.A. , Trustee, for f/b/o their grandchildren, LaMar David Law, Lisa L. Dunn and Stephanie Meck. Because this is an Irrevocable Trust, it is not included for federal estate or Pennsylvania inheritance tax purposes. See copy of trust attached. 2 On December 31, 1993, the 0.00 100.00 0.00 0.00 decedent and her husband, Arthur B. Copenhaver (deceased) , created an Irrevocable Trust with Jane C. Fleming, Trustee, f/b/o Ruth C. Smith and the issue of Ruth C. Smith. Because this is an Irrevocable Trust, it is not included for federal estate or Pennsylvania inheritance tax purposes. See copy of trust attached. 3 Cash gift of $11,000 to Judy 11,000.00 100.00 3,000.00 8,000.00 C. Meck (daughter) in January 2003 4 Cash gift of $11,000 to 11,000.00 100.00 3,000.00 8,000.00 Irrevocable Trust f/b/o Lisa Dunn (granddaughter) in January 2003 5 Cash gift of $11,000 to Logan 11,000.00 100.00 3,000.00 8,000.00 A. Law (great granddaughter) in January 2003 Total from continuation pages. . . . 48,000.00 TOTAL (Also enter on line 7, Recapitulation) $ 72,000.00 (If more space is needed, insert add~ional sheets of same size.) 2W46AF 2.000 Page 2 Estate of: Copenhaver, Ruth L. 21-0~-0610 Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property [tem Date of death % of Deed's Exclusion Taxable Value No. Description Value of asset Interest (If applicable) 6 Cash gift of $11,000 to 11,000.00 100.00 3,000.00 8,000.00 Irrevocable Trust f/b/o Stephanie Meek (granddaughter) in January 2003 7 Cash gift of $11,000 to 11,000.00 100.00 3,000.00 8,000.00 Irrevocable Trust f/b/o LaMar D. Law, III (grandson) in January 2003 8 Cash gift of $11,000 to Daniel 11,000.00 100.00 3,000.00 8,000.00 Meek (son-in-law) in January 2003 9 Cash gift of $11,000 to David 11,000.00 100.00 3,000.00 8,000.00 Fleming (son-in-law) in January 2003 10 Cash gift of $11,000 to LaMar 11,000.00 100.00 3,000.00 8,000.00 D. Law, IV (great grandson) in January 2003 11 Cash gift of $11,000 to Jane 11,000.00 100.00 3,000.00 8,000.00 C. Fleming (daughter) in January 2003 12 Decedent was the lifetime 0.00 100.00 0.00 0.00 beneficiary of the Arthur B. Copenhaver Unified Credit Trust, created under Section I I (A) of the Will of Arthur B. Copenhaver, which was already subject to tax at the death of Arthur B. Copenhaver on 10/14/1994 (SSN: 180-07-9386) . TOTAL. (Carry forward to main schedule) 48,000.00 REV.1511 EX + (1-97) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Copenhaver, Ruth L. 21-03-0610 Debts of decedent must be reDorted on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers-Harner Funeral Home - funeral expenses 9,253.00 2 Mt. Lebanon Cemetary - grave opening 600.00 3 Ginrich Memorials - inscription on gravemarker 80.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 90,000.00 Name of Personal Representative(s) See attached Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2004 2. Attorney Fees Name: McNees Wallace & Nurick LLC 12,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 1,696.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. Cumberland County Register of Wills: 63.50 Exemplified Copy of Probate Documents 8 McNees Wallace & Nurick LLC - Costs advances as 310.00 follows: Duplicating: $250.00 Postage: $50.00 Long Distance: $10.00 9 McNees Wallace & Nurick LLC - Reserve for closing 100.00 costs Tota.L t:rom cont:Lnuat:Lon pages. . . . :l,:l:ltl.U!:I TOTAL (Also enter on line 9, Recapitulation) $ 116,327.59 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) Estate of: Ruth L. Copenhaver 124-07-7947 Co-Executors LaMar D. Law Judy C. Meck 3579 Glen Abbey Drive 229 Hogestown Road Chambersburg, PA 17201 Mechanicsburg, PA 17055 (717) 236-9778 (717) 766-3115 David Fleming 267 Ridge Hill Road Mechanicsburg, PA 17050 Page 2 Estate of: Copenhaver, Ruth L. 21-03-0610 Schedule H, Part B -- Administrative Costs Item No. Description Amount - 10 Cumberland County Law Journal - Legal Advertising 75.00 11 The Patriot-News - Legal Advertising 105.73 12 Verizon - telephone bill 34.40 13 PPL Corporation - electric bill 115.79 14 Maintenance of 1958 Chestnut Court, Chestnut Street, 274.17 Camp Hill, PA 17011 (includes condominium fees, sales certificates, notary fees and miscellaneous supplies) 15 Real Estate Settlement Expenses for 1958 Chestnut 1,620.00 Court, Chestnut Street, Camp Hill, PA 17011: Transfer taxes TOTAL. (Carry forward to main schedule) 2,225.09 REV-1512 EX + (1-97) SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Copenhaver, Ruth L. 21-03-0610 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. Value of 4 checks issued by decedent prior to death but cashed 782.70 after decedent's death 2 AT&T - balance due 31.84 3 PPL Corporation - balance due 29.30 4 Borough of Camp Hill - sewer bill 25.76 5 U.S. Treasury - 2003 Individual Income Taxes owed 4,237.00 6 Pennsylvania Department of Revenue - 2003 Individual Income 1,321.00 Taxes owed TOTAL (Also enter on line 10, Recapitulation) $ 6,427.60 2W46AH 2.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Conenhaver, Ruth L. 21-03-0610 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(sl OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Fleming, Jane C. Daughter 1,681,571.54 267 Ridge Hill Road Mechanicsburg, PA 17050 2 Meck, Judy C. Daughter 1,681,571.54 229 Hogestown Road Mechanicsburg, PA 17055 3 Meck, Daniel Son-in-law 8,000.00 229 Hogestown Road Mechanicsburg, PA 17055 4 Fleming, David Son-in-law 8,000.00 267 Ridge Hill Road Mechanicsburg, PA 17050 5 Irrev. Trust f/b/o Stephanie Meck Granddaughter 8,000.00 c/o PNC Bank, N.A., Trustee Camp Hill, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. 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 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 2W46A11.000 (If more space is needed, insert additional sheets of the same size) Page 2 Estate of: Copenhaver, Ruth L. 21-03-0610 Schedule J Part 1 -- Beneficiaries Item Amount or No. Name and Address of Person(s) receiving property Relationship Share of Estate - 6 Irrev Trust f/b/o LaMar D. Law, III Grandson 8,000.00 c/o PNC Bank, N.A. , Trustee Camp Hill, PA 17011 7 Irrev. Trust f/b/o Lisa L. Dunn Granddaughter 8,000.00 c/o PNC Bank, N.A., Trustee Camp Hill, PA 17011 8 Law, Logan A. Great granddaughter 8,000.00 3579 Glen Abbey Drive Chambersburg, PA 17201 9 Law, IV, LaMar D. Great Grandson 8,000.00 3579 Glen Abbey Drive Chambersburg, PA 17201 SlN31NOO :10 31SY 1 ESTATE OF RUTH L. COPENHAVER PENNSYLVANIA INHERTANCE TAX RETURN RESIDENT DECEDENT TABLE OF CONTENTS (EXHIBITS) A. Miscellaneous Documents - Letters Testamentary issued by Cumberland County Register of Wills to Judy C. Meck, David Fleming and LaMar D. Law, Co-Executors, and a copy of decedent's will dated May 2, 1994 B. Schedule A - Real Estate - Settlement Sheet for 1958 Chestnut Court, Chestnut Street, Camp Hill, PA 17011 C. Schedule B - Stocks & Bonds - Wachovia Account Number 02G-006372 D. Schedule E - Cash, Bank Deposits, & Misc. Personal Property 1. Prudential Money Market Account #02G00637262 (Item 1) 2. PNC Bank Checking Account #5140013156 (Item 2) 3. Tangible Personal Property (Item 6) Note: Will of Arthur B. Copenhaver referenced in Item 3 is attached as Exhibit E-3 E. Schedule G - Inter-vivos Transfers & Misc. Non-Probate Property 1. Irrevocable Trust f/b/o LaMar David Law, Lisa L. Dunn and Stephanie Meck (Item 1) 2. Irrevocable Trust f/b/o Ruth C. Smith and the issue of Ruth C. Smith (Item 2) 3. Will of Arthur B. Copenhaver (Item 12) EXHIBIT A . . Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2003-00610 PA No. 21-03-0610 ESTATE OF COPENHAVER RUTH L (LA::iT, !'. .l.K::iT , M.llJlJLl:!;) Late of CAMP HILL BOROUGH , CUM.l:jl:!;.KLANlJ CUUNTY, Deceased Social Security No. 124-07-7947 WHEREAS, on the 25th day of July 2003 an instrument dated May 2nd 1994 was admitted to probate as the last will of COPENHAVER RUTH L (LA::iT, !,'.l.K::iT, M.llJlJLl:!;) late of CAMP HILL BOROUGH , CUMBERLAND County, who died on the 18th day of July 2003 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, DONNA M. OTTO , 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 MECK JUDY C and FLEMING DAVID and LAW LAMAR DAVID who have duly qualified as Executor (rix) and have 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 25th day of July 2003. * *NOTE* * ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) . . , . ~, . ~(Q)~V LAST WILL AND TESTAMENT OF RUTH L. COPEKBAVER 21. D.a-~IO I, RUTH L. COPENHAVER of the Borough of Camp Hill, Cumber- land County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I I. Personal and Household Effects: I give all my , articles of personal or household use, including automobiles, I together with all insurance relating thereto, to my husband, Arthur B. Copenhaver, if he survives me by sixty days. If he , does not so survive me, I give all such property to those person: I named on a written list made by me during my lifetime, or in I absence of a written list or designation on said list, I give aL such property to my daughters, Jane C. Fleming and Judy C. Meek, or their issue per stirpes, to be divided between them or among them as they may agree or, in the absence of agreement, as my executor may think appropriate. SAIDIS, (;UIDO My Executor may make whatever arrangements my executor & MASLAND 2109 Marh't Street deems appropriate for storing and delivering articles of personal Camp Hill, PA ! . or household use to the beneficiaries, and may pay the cost II thereof and any related expenses including insurance from my I' . J res~duary estate. I :X': i..n. Page 1 I . I I I . . I I I II. Residue: Upon my death, I direct that all the ! rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: A. Unified Credit Trust: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the dollar amount not taxed in my estate due to the applica- tion of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent), after taking into account the value for federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utilize or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph III hereof. B. Oualified Terminable Interest Property Trust: My executor shall place in a separate trust such of the trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN SAlOIS, GUIDO TRUST, nevertheless, to be held, administered and disposed of in & MASI.AND 2109 Market Street accordance with the provisions of Paragraph IV hereof. My Camp Hill, PA executor shall have the right to elect on the federal estate tax return prepared on behalf of my estate to have a portion or all of the property distributed pursuant to this subparagraph B. -R 1... e Page 2 I , I I treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax i marital deduction is not jeopardized, (i) be held and adminis- tered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and administered as a separate trust estate, or (ii) be , held and maintained by the trustee with the non-elected assets as i one trust estate. In either case, any such trust or trusts shall ~ i ! administered and disposed of in accordance with the ! be held, i provisions of Paragraph IV hereof. i i , i i I UNIFIED CREDIT TRUST ! I III. The trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the ~IS' GUIDO MASLANIl income and: Markel Street p Hill, PA A. If my husband, Arthur B. Copenhaver, survives I then beginning at my death, the trustee shall pay over to my i me, ; husband during his lifetime the net income of the trust in . ; trl~ ! Page 3 1 I f i quarterly installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for his maintenance, support, medical and nursing care, taking into consideration any other means readily available for such pur- poses, and to provide the standard of care which he was enjoying prior to my death. t- B. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income shall be divided into two equal shares and distributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased child to be paid to her issue per stirpes. t ~ QUALIFIED TERMINABLE INTEREST PROPERTY TRUST CQTIP) ; ; IV. QTIP Trust: The trustee shall have, hold, manage, I ! j i invest and reinvest the assets of the QTIP Trust, collect the I I i ! i income and: , , If my husband, Arthur B. Copenhaver, survives ! A. ! I then beginning at my death, the trustee shall pay over to my \ me, I I ~ GUIDO husband during his lifetime the net income of the trust in SLAND ket 51 reet quarterly installments and such portions of the principal as, in Hill, PA. , , the sole discretion of the trustee, shall be necessary for his , maintenance~ support, medical and nursing care, taking into . , I ! l '1<1~ I Page 4 , . ! I I I i consideration any other means readily available for such pur- I poses, and to provide the standard of care which he was enjoying prior to my death. B. After my husband's death (or mine if I survive him) the then remaining principal and any undistributed income j shall be divided equally and distributed to my daughters, Jane C. I ! Fleming and Judy C. Meck, the share of a deceased daughter to be 1 paid to her issue per stirpes. V. Disclaimer: My husband (or his personal represen- ! i tative, guardian or agent acting under a power of attorney) may I I disclaim any part or all of the gifts to him hereunder, including I the provisions for him in the trusts set forth in Paragraphs III I I ! I and IV. In such event, the amounts which would be payable to him i I or to the trusts created herein shall be divided equally and dis- I tributed to my daughters, Jane C. Fleming and Judy C. Meck, the I ; ; share of a deceased daughter to be paid to her issue per stirpes. I I . VI. Power of Appointment: No provision of this will I I I shall exercise any power of appointment I may have. : I ; I I I ' ff' : ! IS, GUIDO I I SLAND " VII. Adopted Persons: Persons adopted during minority I' Market Street p Hill, PA t shall be considered as children of their adoptive parents, and j . I . I they and their descendants shall be considered as descendants of their adoptive parents. I f J. (l! Page 5 ! I ! j 'lAX PROVISIONS VIII. Death 'laxes: All federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply ; ; ; to generation-skipping transfer taxes. , i IX. 'lax ODtions: I direct my executor to exercise any t 1 options available in determining and paying death taxes in my ; estate in such a way as reasonably may be expected to achieve the I greatest overall tax savings for my family, without regard to any I effect upon the size of the marital deduction trust and without i requiring adjustments between income and principal. , ! ! lAIDIS, GU 100 I" MASLAND ADMINISTRATIVE PROVISIONS FI09 Markel Street I Camp Hill, PA x. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and c. As my grandchild attains the age of 25, he or she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, t ~ he or she shall have the right to withdraw one-half of the principal balance of the trust; and as said grandchild attains the age of 35, he or she shall have the right to withdraw the 1 remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right ; accrues. If any said grandchild shall have attained any such ; respective age or ages at the time when such shares are directed I I to be set apart or at the time when any addition is made thereto, i such grandchild shall then have the right to withdraw such part 1 i or parts or all, of such share as is given to i as the case may be, such grandchild upon attaining such respective age. . ~lS, GUIDO ASLAND ~ Markel Slreel D. If any grandchild for whose benefit the ~p Hill. PA , trustee holds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the princi- pal and any accumulated .and undistributed income of the share If J- t!- Page 7 . I I I shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undis- tributed income of the share shall be distributed to my other I child or her issue, as the case may be, and held and managed in i accordance with the terms and conditions of this trust. I XI. Early Termina~ion of Trusts: If my trustee, in my I trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any , trust for a grandchild or his or her issue under the preceding I ! I i i articles. This may be done by paying the then-remaining princi- I i j I pal and income of that trust to the beneficiary or to his or her , i I , parent or guardian or, in the case of a minor, by paying it to a I , I custodian for the minor selected and appointed by my trustee or , I by depositing it in an interest bearing account in the minor's t , name, payable to him or her at majority. i l i i XII. Ri9h~s in Income: Each trust hereunder shall be , I I I I entitled to a proportionate share of income accruing from the I i ~AIDIS. Gumo I I the date of I I & MASLAND event as of which it is to be set apart (for example, i 2109 Markcl Strect ; Camp Hill, PA Ii my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal I I I i 'ITl-e I Page 8 , I I I I . may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the marital deduction trust, all income undistributed at a benefic- iary's death shall be treated as if it had accrued thereafter. XIII. Protective Provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual payment to the beneficiary. XIV. Management provisions: I authorize my executor and my trustee: . A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any princi- ple of law limiting delegati~n of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; c. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal proper- ty, and to give options for sales or leases; D. To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; ~~L Page 9 . . . F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, including Robert Schroeder, Prudential Securities, to delegate discretionary authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise i payable to my executor and my trustee; , , I. To hold two or more trusts hereunder as a t combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of , trusts for this purpose shall not alter their status as separate ; ; trusts; and J. To distribute in cash or in kind. I K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as , fiduciaries for as long a period or periods of time and on such ~ terms as they may determine and to adjust, settle and arbitrate , claims or demands in favor or against them. , , , ! L. To exercise all elections which they may have i with respect to income, gift, estate, inheritance and other ! taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or i another, election to split gifts and election to payor to defer ! payment of any tax in all events without their being bound to i ! require contribution from any other person. E' GUIDO ASLANI> These authorities shall extend to all property at any time held Market Street by my executor or my trustee and shall continue in full force Hill. PA ; , until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and ~L~ Page 10 J . . . discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. xv. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and , purchases and sales of investments may be made through any firm I 1 I of which he is a partner, shareholder, associate or employee. ; FIDUCIARIES XVI. Executors and Trustees: I appoint my husband Arthur B. Copenhaver, my daughter Judy C. Meck, and my son-in-law I I David Fleming Co-executors of this, my Last Will and Testament. Should any of my said executors fail to qualify or cease to act , ! as such, then I appoint my grandson, Lamar David Law, to act in ; I I this capacity. If all the aforenamed persons are deceased, PNC ! 1 Bank, N.A. shall act as executor. , , I I I I appoint David Fleming and Judy C. Meck as trustees of I I ; , I ' any trusts created herein. Should either of them fail to qualify ~' GUIDO ot cease to act as such, then I appoint Lamar David Law to act in SLAND . Market Street this capacity. Should they fail to qualify or cease to act as ~p Hill, PA ; such, then I appoint PNC Bank, N.A. to act in this capacity. ; i I i , I I None of my personal representatives shall be required to post i bond in this or any jurisdiction. I?J-~ Page 11 I I . . . . IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the OJ!! day of IY!~() , 1994. .-p,,:i.z:: ~h"",)~ .iSEAL) uth L. Co nhaver In our presence the above-named testatrix signed this and de- clared it to be her will, and now at her request, in her pres- ence, and in the presence of each other, we sign as witnesses: r::.~ {~II~j{ ,A. Name Address ./ f , , 0~u~ ~ , f Addr ss I I j I I ~IS. GUIDO MASLANIl Markel Street . p Hill, PA I Page 12 . . . COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND) WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. '-R i ! Subscribed, sworn to and acknowledged before me by the 1 testatrix, and subscribed and s~ before me by both wit- i nesses, this ..l~f day of , 1994. flS, GUmO ~SLAND ~. uk. "=1 ~.1 bp HIli. PA "/1 ' /"... LJ ' / -~ W.(~'-[~~ Notary Public NOTARi..~.L SEAL THElMA S McCf.!JSUN, Notary Public Carnp Hii) Gtii11L~rL~n(j County Mjl Cl)l)::i1li:3icr, Expires July 3.1996 EXHIBIT B 08-18-2003 fO:05 FROt.t-KEE' 'OOD,ALLEU..RAHAL T1T612S805 T-m P.002l003 H2O A. HUI)-1 UNIFORM 8ETTLeM!Nl . )'!MENT 1.[ I FHA 2.[] FmHA 3.[) Conv. Unlns. 6. File Number: 7. Loan Number: 8. Mor1gege Insurance Case Number: 4.[]VA 6. Com.'IlI. 91114 C. NOll!: Thle 10"" furnishes e statement of Mttlement colts. Amounts paid to and by the "tt1ement agent are Ihown. Items marked " .o.C. "were Id outside the c1os1n : the are shown for Informational u S88 and are not Inoludedln the totals. D: Name & Address of Borrow.r: E. Name, Addrell & TlN of Seller: F. Name & Address of Lender: Frank D. .nd Barbara H. Armetrong Estate of Ruth L. Copenhever NONE 31 ElQch Fann Road Wonnle sbu . PA 17043 G. Property Location: TIN of Seller: 25-6839450 H. Settlement Agent: 1958 Chestnut Stnlet. Borough of Cemp HIU Place of Settlement Keefer Wood Allen & Rahal, LLP Cumberland County. Pennsylvania 415 Flllowflekl Road. SUite 301 Cam Hili, Penns lvanla 17011 I. Settlement De: Se 18 2003 J. Summary of Borrowe,'. Transaction K, Summary of Sellar's Transaction 100. GrOllS Amount Due from Borrower: 400. Orou Amount Due to Seller: 101. COnlraot 88188 Drtce 162.000.00 401. COntraot sales nricA 162.000.00 102.Pe~naIProD8rtv 402.Pe~n8IProDertv 103. Borrower's settlement ch.mes (line 1400l 1 794.50 403. 104. 404. 106. 406. Adjustments for Items Dald bv Miler In advance Adj~trNnta for Items Dald bv Miler In edvance 10G. Condo fee 9118103 to 9130103 163.83 406. Condo fee 9/18103 to 9130103 1.53.83 107. Countv taxes 9/18103 to 12/31103 200.60 407. CountY taxes 9/18103 to 12/31103 200.60 108. Sewer 9/18103 to 12/31103 34.24 408. sewer 9/18103 to 12/31/03 34.24 109. School talC8l 9/18103 to 6130/04 1525.35 409. School taxes 9/18103 to 6130104 1 626.36 110. 410. 111. 411. 112. 412. 113. 413. 120. Gros. Amount Due from Borrower 165.708.52 420. Gros. Amount Due to Seller 163 914.02 200. Amounts Paid bY or In Behalf of Borrower: . 600. Reductions in Amount Due to Seller: 201, Decoslts or earnest monev 6 000.00 601. E~ dCDOslt (aee Instnrotions) 202. Princioalemount of new Ioan(a) NONE 602. Settlement dl.raes to seller R1ne 1400) 1 620.00 203. ExISl1nt1loanls\ taken subiect to 503. Exl$tlnaJoanls\ taken subject to 204. 504. PaYOff of first maltaaoe . NONE 205. 606. PAVn!T of second morta.oe 206. 50G. DeDOllt or earnest money 6 000.00 207. 507. 208. 50G. 209. 509. Adjustments for Items unDald bv MUGI' Adlustments for Item. unDald bv seller 210. -citvitown taxes to 0.00 610. Cltvltown taxes to 0.00 211. COuntv18xes to 0.00 611. Countv taxes to 0.00 212. Assessments to 0.00 512. Assessment$ to 0.00 213. School tax.s to 0.00 513. School taxes to 0.00 214. 514. 215. 616. 216. 616. 217. 517. 218. 518. 219. 519. 220.Tot.IPaid~Bo~er 5 000.00 620. Total ReduGtlon Amount Due Sell.r 6.620.00 300. Cash 8t Settlement FromIto Borrower 600. Cah III Settlement To/from Seller 301. Gross amount due from borrower Olne 120) 166.708.52 601. Gro.. amount due to seller nine 4201 163.914.02 302. Less amounts D.,d bv/fOr borrower (line 2201 5.000.00 602. Len reduCllona in emount due seller Wne 520) 6 620.00 303. Cash mIIfrom rnto Bcm"Ower 150.708.52 e03. Cash mmto n from Seller 157294.02 SutJ.tltute Form 1099 Seller Statement The information In Blocks E, 0, H, I & line 401 (or. If line 4011$ esterlsked.line 403 and 404) Is Important tax informetlon and Is being furnished to the Internal Revenue Service. If you are required to file a return. a sanotlon wQl be imposed on you If lhl& item is required to be reported and the IRS determines that It hall not been reporml. If this re.' estate 1$ )'Our principal resldenoe, file Form 2119. Sale or Exohange or Principal RfII$/dence. for eny geln, with your Income tax retum: for other transactions. complete the applicable parts of Form 4797, Form 6262 and/or Schedule 0 (form 1040). You are required to provide the Settlement Agent (named .bOlle) with your correct taxpayer identificatIon number. If you do not provide the Settlement Agent with your tilxpilyer idontffimlol1 number. you may be subject 10 civil or criminal penalties imposed by /.aw. Under penalties of perjury, I certify that the number shown on this statement Is my correct taxpayer IdentlflcaUon number. Cop)'rilh. Tho"..FantlS.com 2003 08-18-2003 10:05 FROI,t-KEf' ~D,ALLEN_LRAHAL 7178125805 T-718 P. 003/003 H20 IUU, I ~ ..IUllSrokera COmml~ \ (based on DrlC8\ 182.000.00 III L Paid from Paid From D Isslon . ....1Iowa: BorroWOr'1 Seller', ~. ~~~ ~~~ 702. S SAtllement J 03. st SettJemant 0 00 'TOi . 800. Iteme Pavable In Connection with Loan 801. llUln nMlnatJon F.. 802. unt 803. JO_ 804. Ctedlt R.rv'lrt ~In.oectlon FAA ~e Insu...n I FQe 7 8. Q. O. 11. 812. 813. 814. 100, tte.... R....ulred bv Lender to Be Paid In Advance 901. to Iffl !: Der day 0.00 902. M remlum for 903. H mlum for 1000. :nervn OeDoslted with Lend"r 1 lizard f month ~ lortaaoe InsuranCII month ~ 1 -- =~ i~ . Cou taxes r mor 11"11"1<: "';....ual... months 1006. month, 0, 10 10 8. 10 9. 'ustment 11 0 TIde Charo_ T 1 : S eltJement/cIoslno faa ~ U lstf8ct1title se.rch /0 Search nna dh"..,;,,+Inn 130.0C ..!10~~. AlCRmlnatlan f1 . THe Insurance binder 11 11 . NOlarv .., 11 Attome S fee, to Ke I "Dehal LLP P.O.I . !ll.!J}'mbers _1108. Title j"sumneR -.!iQNE _One/udes eb 1109. Lender's coveraoe 1110. Owner's covemge 1111. 1112. 1113. 1200 lno and Transfer 1201. ecardln" Deed U.1iO Morin""'. ReklllUle 44.50 1"1,1"10 I :ttvJ~untv tax/stamos: Morinaoa 1 R?n.nn 1 . D MOtttlllll'le 1 620.00 04. 1300. Ad t Cha....- 1301. SUrvev 13<J2: p..st InSl'ledlon 1AA-:t 1304. I 7. 1 00. Total Seltl"ment Cham"s (This Number Tnmsfe.. to L Above\ 1 794.50 1R?O.OO CERllFICAll0N I have carefully reviewed the HUD-1 Settlement Statement end to the bo.. of my knowledge and belief, It Is a true and aeeumte statement of all reeej~ and diabulllements made on my account or by me In this transaction. I fu ~~at I have rece ell a copy of the HUD-1 Settlement Statement. ~ ,....ud..u. C.~ ~. ~A"'... Seller Borrower o ~.) Estate of Ruth L~ Copenhaver Frank D. Armstrong Seller orrower Barblll'lll H. Armn-ong To the best of my knowledge tho HUD-1 Settlement Statement which I have prepared Is true and accurate aoeount of the funds whiCh were received hii been or will be dlsbullled by the undersigned as pert of the 8ett1ement of this lrlIInncllon. settlement Agent September 18, 2003 Date er 0 d Allen & Rahal, LLP WARNING: n II a ClIme 10 kllawinllly make false IlllUlmen1l1ll1he United SIllIes on Ws Of any _ 1;"';111I" Imn. PenaI1les upon COnvlctlOll can indUCI. a ftne and Imprioonmen~ For '*-h. lee: Tille 111 U.S. Cod. S.dion 1001 ...d $eodlln 1010, ~l 'IborpoFontU.oom 2003 EXHIBIT C SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description Unit Value Date of Death 1 279 shares, Delphi Corp. $8.35 $2,329.65 2 2,040 shares, E.!. Du Pont De Nemours & 42.14 85,965.60 Co. 3 2,406 shares, Duke Energy Corp. 18.26 43,933.56 4 36 shares, EI Paso Corp. 8.10 291.60 5 1,123 shares, Excelon Corp. 55.29 62,090.67 6 3,200 shares, Exxon Mobil Corp. 35.53 113,696.00 7 800 shares, Fortune Brands Inc. 53.91 43,128.00 8 800 shares, Gallaher Group PLC 35.53 28,424.00 9 400 shares, General Motors Corp. 35.70 14,280.00 10 60 shares Class H common, General 13.51 810.60 Motors Corp. 11 1,184 shares, Georgia-Pacific Corp. 19.28 22,827.52 12 810 shares, Harsco Corp. 36.80 29,808.00 13 1,000 shares Hershey Foods Corp. 73.08 73,080.00 14 102 shares, Imperial Tobacco Group PLC 32.15 3,279.30 15 1,140 shares Mellon Financial Corp. 29.28 33,379.20 16 100 shares, Millennium Chemicals Inc. 10.74 1,074.00 17 200 shares, Pactiv Corp. 18.25 3,650.00 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description Unit Value Date of Death 18 811 shares, Plum Creek Timber Co, Inc. $26.79 $21,726.69 19 36 shares, Raytheon Co. 32.90 1,184.40 20 40 shares, Tenneco Automotive Inc. 4.43 177.20 21 400 shares, Textron Inc. 41.28 16,512.00 22 2,496 shares, Trust Company of New 32.385 80,832.96 Jersey 23 936 shares, The Williams Companies Inc. 6.86 6,420.96 24 200 shares, John Hancock Investors Trust 20.03 4,006.00 25 310 shares, Lord Abbott Bond Debenture 7.73 2,396.30 Fund Inc. 26 $50,000 face value Manheim Central PA 103.414 51,707.00 School District Bond, 6.1 %, due May 15, 2014 Interest accrued on Item No. 26 as of DOD 533.75 27 $50,000 face value Pennsylvania Higher 103.970 51,985.00 Edl Facs Authority Bond, 6.150%, due June 15, 2015 Interest accrued on Item No. 27 as of DOD 281.88 28 $50,000 face value Bangor PA Area 105.501 52,750.50 School District Bond, 5.375%, due March 1, 2015 Interest accrued on Item No. 28 as of DOD 1,022.74 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. DesctiDtioh Uhit Value Date of Death 29 $50,000 face value Pittsburgh PA Water & 107.892 $53,946.00 Sewer Authority Bond, 5.6%, due September 1, 2022 Interest accrued on Item No. 29 as of DOD 1,065.56 30 $50,000 face value Allentown PA Water 108.371 54,185.50 Rev Gtd Bond, 5.5%, due October 15, 2015 Interest accrued on Item No. 30 as of DOD 710.42 31 $5,000 face value Pennsylvania State 108.942 5,447.10 Higher Edl Fac Authority Bond, 6.875%, due January 1, 2006 Interest accrued on Item No. 31 as of DOD 16.23 32 $5,000 face value Muhlenberg PA School 106.538 5,326.90 District Bond, 5.2%, due April 1 , 2017 Interest accrued on Item No. 32 as of DOD 77.28 33 $35,000 face value Muhlenberg PA School 107.566 37,648.10 District Bond, 5.2%, due April 1, 2017 Interest accrued on Item No. 33 as of DOD 540.94 34 $45,000 face value Elizabethtown PA Asd 110.185 49,583.25 Gen Ob Bond, 5.675%, due September 1, 2015 Interest accrued on Item No. 34 as of DOD 963.28 35 $5,000 face value Pittsburgh PA Gen Ob 103.000 5,150.00 Bond, 7.0%, due March 1,2007 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description Unit Value Date of Death Interest accrued on Item No. 35 as of 000 $133.19 36 $50,000 face value Lancaster PA School 102.200 51,100.00 District Gen Ob Bond, 5.6%, due November 15, 2007 Interest accrued on Item No. 36 as of 000 490.00 37 $5,000 face value North Huntington 103.000 5,150.00 Township PA Municipal Sewer Bond, 5.7%, due April 1 \ 2008 Interest accrued on Item 37 as of DOD 85.45 38 $5,000 face value Suburban Lancaster PA 103.000 5,150.00 Sewer Bond, 5.4%, due January 1, 2011 Interest accrued on Item No. 38 as of DOD 12.75 39 $10,000 Lancaster PA Area Sewer 105.000 10,500.00 Authority Bond, 6.0%, due April 1, 2012 Interest accrued on Item No. 39 as of DOD 178.33 40 $10,000 Upper Allen Township GO Bond, 1 05.100 10,510.00 6.3%, due April 1, 2013 Interest accrued on Item No. 40 as of 000 187.25 41 $25,000 face value Pittsburgh PA Water & 116.000 29,000.00 Sewer Bond, 7.25%, due September 1, 2014 Interest accrued on Item No. 41 as of 000 689.76 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description Unit Vallie Date of Death ... 42 $50,000 face value University Area Joint 107.00 $53,500.00 Authority PA Sewer Bond, 5.25%, due November 1,2014 Interest accrued on Item No. 42 as of DOD 561.46 43 $50,000 Philadelphia PA Airport Rev Bond, 1 06.1 09 53,054.50 6.0%, due June 15, 2015 Interest due on Item No. 60 as of DOD 275.00 44 $50,000 face value Delaware County PA 107.622 53,811.00 Authority Univ Rev Villanova Bond, 5.7%, due August 1, 2015 Interest accrued on Item No. 44 as of DOD 1,322.08 45 $50,000 face value Bucks County PA Tech 106.028 53,014.00 School Authority Bond, 5.375%, due August 15, 2015 Interest accrued on Item No. 45 as of DOD 1,142.19 46 $50,000 face value Hopewell PA Area 103.355 51,677.50 School District Bond, 5.0%, due September 1,2015 Interest accrued on Item No. 46 as of DOD 951.39 47 $40,000 face value Cumberland County 105.369 42,147.60 PA Municipal Authority College Messiah Bond, 5.125%, due October 1, 2015 Interest accrued on Item No. 47 as of DOD 609.31 48 $50,000 face value Pennsylvania Hsg Fin 102.000 51,000.00 Agency Bond, 6.3%, due October 1, 2015 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description UnitValue Date of Death Interest accrued on Item No. 48 as of 000 $936.25 49 $50,000 face value Pennsylvania State GO 104.099 52,049.50 Bond, 5.0%, due October 15, 2015 Interest accrued on Item No. 49 as of DOD 645.83 50 $50,000 face value Lansdale PA Parking .99405 49,702.50 Authority Bond, 6.7%, due August 15, 2016 Interest accrued on Item No. 50 as of DOD 1,423.75 51 $50,000 face value Pottstown Boro PA 108.304 54,152.00 Authority Sewer Bond, 5.5%, due November 1, 2016 Interest accrued on Item No. 51 as of DOD 588.19 52 $50,000 face value Mechanicsburg PA .99562 49,781.00 Area School District GO Bond, 4.4%, due August 15, 2018 Interest accrued on Item No. 52 as of DOD 935.00 53 $50,000 face value Girtys Run PA Jt .99000 49,500.00 Sewer Bond, 4.5%, due November 1, 2020 Interest accrued on Item No. 53 as of DOD 481 .25 54 $40,000 face value Lancaster County PA 100.191 40,076.40 Hospital & Higher Education Bond, 5.250%, due December 1, 2020 Interest accrued on Item No. 54 as of 000 274.17 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Descriotion Unit Value Date of Death 55 $50,000 face value Philadelphia PA 101.002 $50,501.00 Hospital and Higher Education Bond, 5.0%, due on February 15, 2021 Interest accrued on Item No. 55 as of DOD 1,062.50 56 $25,000 face value North Coventry 101.542 25,385.50 Township PA GO Bond, 5.0%, due November 15, 2021 Interest accrued on Item No. 56 as of DOD 218.75 57 $50,000 face value Westmoreland County .99775 49,887.50 AP GO Bond, 4.7%, due December 1, 2022 Interest accrued on Item No. 57 as of DOD 306.81 58 $15,000 face value Ligonier Valley PA 100.422 15,063.30 School District, 5.0%, due March 1, 2023 Interest accrued on Item No. 58 as of DOD 285.42 59 $50,000 face value Lower Moreland 101.64 50,820.00 Township Authority PA Sewer Bond, 5.0%, due on August 1, 2023 Interest accrued on Item No. 59 as of DOD 1,159.72 60 $15,000 face value Cambria County PA 101.077 15,161.55 GO Bond, 5.0%, due on August 15, 2023 Interest accrued on Item No. 60 as of DOD 318.75 61 $50,000 face value Allegheny County 101.425 50,712.50 Hospital Development Authority Bond, 5.0%, due on November 1, 2023 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description UllitValue Date of Death Interest accrued on Item No. 61 as of 000 $534.72 62 $15,000 face value Southeastern PA .99312 14,896.80 Transn Authority Bond, 4.75%, due on March 1, 2024 Interest accrued on Item No. 62 as of DaD 271.15 63 $50,000 face value Pottsville PA Hospital .900 45,000.00 Authority Bond, 4.625%, due July 1, 2024 Interest accrued on Item No. 63 as of DaD 132.81 64 $50,000 face value PA Hsg Fin Agency 102.000 51,000.00 Bond, 6.15%, due October 1, 2024 Interest accrued on Item No. 64 as of DaD 913.96 65 $50,000 face value Lancaster County PA 101.477 50,738.50 GO Bond, 5.0%, due November 1, 2024 Interest accrued on Item No. 65 as of DaD 534.72 66 $50,000 face value Philadelphia PA GO 100.258 50,129,00 Bond, 5.0%, due May 15, 2025 Interest accrued on Item No. 66 as of DaD 437.50 67 $25,000 face value PA Housing Fin 101.000 25,250.00 Agency Bond, 5.6%, due October 1, 2025 Interest accrued on Item No. 67 as of DaD 416.11 68 $100,000 face value Allegheny County PA 103.812 103,812.00 Hospital Development Authority Bond, 5.375%, due December 1, 2025 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description Unit Value Date of Death .. Interest accrued on Item No. 68 as of 000 $701.74 69 $50,000 face value Lehigh County PA 101.344 50,672.00 Gpurp Authority Bond, 5.0%, due July 1, 2026 Interest accrued on Item No. 69 as of 000 118.06 70 $50,000 face value Allegheny County PA .99058 49,529.00 Hospital Development Authority, 4.875%, due November 15, 2026 Interest accrued on Item No. 70 as of 000 406.25 71 $50,000 face value Upper St. Clair 100.589 50,294.50 Township PA School District Bond, 5.2%, due July 15, 2027 Interest accrued on Item No. 71 as of 000 21.67 72 $50,000 face value Montgomery County 100.334 50,167.00 PA Higher Education Bond, 5.25%, October 1, 2027 Interest accrued on Item No. 72 as of 000 780.21 73 $50,000 face value Lewistown Bora PA 101.548 50,774.00 Municipal Authority Water Bond, 5.25%, due January 1, 2028 Interest accrued on Item No. 73 as of 000 123.96 74 $50,000 face value Berks County PA 101.000 50,500.00 Municipal Authority Rev Bond, 5.0%, due March 1, 2028 Interest accrued on Item No. 74 as of 000 951.39 SCHEDULE B - STOCKS AND BONDS ESTATE OF RUTH L. COPENHAVER WACHOVIA ACCOUNT NUMBER 02G-006372 Item Value at No. Description Unit Value Date of Death 75 $50,000 face value Philadelphia PA Sas 100.290 $50,145.00 Wks Rev Bond, 5.0%, due July 1, 2028 Interest accrued on Item No. 75 as of DaD 118.06 76 $50,000 face value Derry Township PA 100.646 50,323.00 Municipal Authority Sewer Bond, 5.125%, due December 15, 2028 Interest accrued on Item No. 76 due as of 234.90 DaD 77 $50,000 face value Delaware County PA 1 08.488 54,244.00 Industrial Development Authority Bond, 6.0%, due June 1, 2029 Interest accrued on Item No. 77 as of DaD 391.67 TOTAL $2,910,491.22 EXHIBIT D NUMBER 1 . - RU11tL- Cc PeN~ o 2~ - 006 31'2.. TOTAL ACCRUED QUANTITY DESCRIPTION BID VALUE INTEREST FIXED INCOME MUTUAL FUNDS 310 lord Abbet Deb F d 7.73 2396.30 CLOSED END MUTUAL FUNDS 200 John Hancock Jnv 20.06 19.99 20.025 4005.00 ikMrtev IIARKETlfONDS .,~ 3/4"". t J o......b ~ OF ,><314,038 Commd MoneyFd. 1.00 1.00 1.00 ,>-.314,038.00 1/:J.5JD~ ~~:~~~~rt W!!tJI ' ~ation contained hereMiilbaSed on data obtained from recognized statistical services, issuer reports or communciation. or other sources. believed to be reliable. However, such information has not been verified by us, and we do not make any representations as to its accuracy or completeness. NUMBER ~ . " .. ~. ~ o PNCBAN< ~(Q)IfD)f August 19, 2003 David Fleming S,,1' 267 Ridge Hill Rd Mechanicsburg, Pa 17050 RE: Estate of Ruth L Copenhaver (Deceased) SSN: 124-07-7947 DOD: 07/1812003 ! Dear Mr Fleming: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Account Account#5140013156 Established 01/0111978 MRS ARTHUR COPENHAVER DOD balance: $17,126.20 + $ 1.51 accrued interest Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (I -888-762-2265) or stop by your local PNC Bank branch office. Sincerely, '^' I J)t1U~(( "~U/}llfJ Louise A Rump PNC Decedent Reporting Firstside Center 500 First Ave, 4th FI elF Pittsburgh P A 15219-3128 1-800-762-1775 Member FDIC NUMBER ~ Household goods Proceeds of Haars auction $ 458.22 Bedroom $ 200.00 Dining room $ 300.00 Clothing $ 100.00 Clock $ 100.00 Desk $ 20.00 Total $1278.22 EXHIBIT E NUMBER 1 . . .' (C@?JW IRREVOCABLE AGREEMENT OF TRUST TInS AGREEMENT made and entered into this ~q 111 day of Dec:ember. 1993, by and between ARTHUR B. COPENHAVER and Rum L COPENHAVER. of CBlDp HiD, Cumberland County, Pennsylvania, parties of the tint part (hereinafter. the "Grantors" Of, where referred to singlj. the "Grantor"). and PNC BANK. NATIONAL ASSOCIATION. of Camp Hill, Cwoberland County, Pennsylvania, as Trustee, party of the second part (hereinafter. the "Trustee"). WITNESSETII: WHEREAS, Grantors are the owners of certain property set forth in Schedule "A," attached hereto and by this referenc:e made a part hereof: which property will be hereafter transferred to the Trostee. NOW 1HEREFORE, in consideration of the mutual covenants and agreements herein contained and intending to be legally bound hereby. it is agreed by IIld between the parties hereto as follows: ARTICLE I Trust Assets The Grantors hereby absolutely and irrevocably transfer and assign to the Trustee, and the Trustee acknowledges receipt of, . " all of the Grantors' right, title and interest in and to the property listed on Schedule "A," attached hereto and by this reference made a part hereof. lbe trust assets, which shall include the property listed on Schedule "A" and all property added to the trusts subject to the terms of this Agreement (all such assets herein collectively referred to as the "Trust Assets"), sball be beld, administered, distributed and governed by the Trostee, IN TRUST nevertheless, in accordance with the provisioDS of this iDstnunent ARTICLE n The Grandchildrens' Trusts " . , lbe Trustee shall hold the Trust Assets in ~)eparate trusts for the benefit of LaMar David Law, Lisa L. -......;;/ Dunn and Stephanie Meek, grandchildren of Settlors, and shall manage, invest and reinvest the assets of each trust, collect the income and administer the respective trusts as follows: A. As to the trust for LaMar David Law: I.Until LaMar David Law shall have attained the age o~ or his earlier death, the Trustee shall from time to time but not less than annually pay to or for efit of LaMar David Law the net income of the trust. The Trustee may, from time to time, pay to or for the benefit of LaMar David Law such principal of the trust as, in the sole discretion of the Trustee, may be necessary for his mabttenance, support, medical and Dursing care and education, including college and graduate education, taking into consideratJon any other means readily available for such purposes. 2.After LaMar David Law shall bave attained the age of forty years, the Trustee shall distn'bute the then remaining principal and any undistn1Nted income of his trust outright to LaMar David Law or, if LaMar David Law shall die before attaining that age, the Trustee shall distribute such assets to his estate or to the person appointed by LaMar David Law to receive such assets under a general power of appointment. , . .' B. As to the trust for Lisa Law: LUntil Lisa L. Dunn shall have attained the age of forty years or her earlier death, the Trustee shall from time to time but not less than annually pay to or for the benefit of Lisa L. Dunn the net income of the trust. The Trustee may, from time to time, pay to or for the benefit of Lisa L. Dunn such principal of the trust as, in the sole discretion of the Trustee, may be necessary for her maintenance, support. medical and nursing care and education. including college and graduate education. taking into consideration any other means readily available for such purposes. 2.After Lisa L. Dunn shall have attained the age of forty years, the Trustee shall distribute the then remaining principal and any undistributed income of her trust outright to Lisa L. Dunn or, if Lisa L. Dunn shall die before attaining that age, the Trustee shall distribute such assets to ber estate or to the person appointed by Lisa L. Dunn to receive such assets under a general power of appointment C. As to the trust for Stephanie Meek: LUntil Stephanie Meek shall have attained the age of forty years or her earlier death, the Trustee shall from time to time but not less than annually pay to or for the benefit of Stephanie Meek the net income of the trust. The Trustee may. from time fo time, pay to or for the benefit of Stephanie Meek such principal of the trust as, in the sole discretion of the Trustee, may be necessary for her maintenance, support, medical and nursing care and education. including college and graduate education, taking into consideration any other means readily available for such purposes. 2.After Stephanie Meek shall have attained the age of forty years, the Trustee shall distribute the then remaining principal and any undistributed income of ber trust outright to Stephanie Meek or. if Stephanie Meek shall die before attaining that age, the Trustee shall distribute such assets to her estate or to the person appointed by Stephanie Meek to receive such assets under a general power of appointment -3- . '. ARTICLE III SDCndthrift Provision No part of the income or principal of the Trust Assets shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in banlcruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and/or the principal to the party herein designated, as their interest may appear, without regard to any attempted anticipation, pledging or assignment by the beneficiary, and without regard to any claim thereto or attempted levy, attachment. seizure or other process against said beneficiary. ARTICLE IV General Powers of Trostee The Trustee shall possess, among others, the following powers, both as to principal and income, to be exercised for the best interests of the beneficiaries: {a)To retain the property hereby transferred to the trustee as well as any or all property that may be added to this trust hereafter by Grantors or others, real or personal, including my shares of stoclc or other securities of the corporate trustee or its suc:ccssor, or of a holding company controlling the corporate Trustee or its suc:cessor, without restriction to investments aulborized for Permsylvania fiduciaries, as the trustee deems proper without regard to any principal of diversification or risk. (b)To vary investments, when deemed desirable by the trustee, and to invest in such bonds, stocks. notes, real estate mortgages or other securities or in such other real or personal property as the Trustee shall deem wise, without being restricted to so-c:aIled "legal investments." -4- I . ~ (c)In order to effect a division of the principal of the trusts or for any other purpose, including any final distribution of the trusts, to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets are required to be divided or distributed at their respective values on the date or dates of their division or distribution. (d)To sell either at public or private sale and upon such terms and conditions as the , Trustee may deem adVUltageoUS to the trusts, any or all real or personal estate or interest therein owned by the trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying . fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also. to make. execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in i carrying out any of the powers conferred upon the Trostee in this paragraph or elsewbere in this instrument. (e)To allocate receipts and expenses to principal or income or partly to each as the Trostee from time to time thinks proper. (f)To mortgage or pledge any or all real or personal property as Trustee in its sole discretion shall choose, without regard for the dispositive provisions of this instrument. I (g)In making distribution of this trust, to make distributions in cash or in kind, or partly in cash and partly in kind, with disaetion to .lJocate particular assets in whole or in part or in undivided interests therein taking into account the income tax basis of each such asset. (h)To may make immediate distribution of the then remaining principal and any ) accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to income should the principal of any trust herein provided for becomo too small. in tho Trustee's discretion, so as to make continuance of the trust inadvisable. Upon such termination tho rights of all persons who might otherwise have an interest as succeeding income beneficiary or in remainder shall cease. If any penon entitled to receive distribution is a minor or disabled in any way, the Trustee may pay the fund to tho parent, guardian or person or organization taking care of that person or, with Jespec:t to a minor. deposit the fund in a savings fund account in the minor's name payablo to the minor at majority. -s- . . . (i)To merge this trust with any other testamen-tary trust or inter vivos trust created by either Grantor if the teons and provisions of the trusts are then substantially similar and held for the primary benefit of the same person or persons. O)To hold property in its name without designation of any fiduciary capacity or in the name of a nominee or unregistered. I (k)To retain a manager for any real estate owned by the trust. including the use of one or more of the beneficiaries of the trust as manager, and to pay him or her the customary fees for such services, and to establish agency accounts with any bank or investment institution for assistance in the management of trust assets end to pay such fees as are customaraily charged for such services. (l)To pay all costs, taxes, expenses, and charges in connection with the I administration of the trusts. (m)To vote any shares of stock which fonn a part of the trust and to otherwise exercise all the powers incident to the ownership of such stock. (n)ln the discretion of the Trustee, to unite with other owners of similar property in ) c:arrying out any plans for die reorganization of lII1Y corporation or company wbose securities fonn a part of the trusts. (O)To assign to and hold in the trusts an undivided portion of any asset. (P)To purchllSC securities or other property, real or personal, from the estate of either Grantor or distributees of hither estate and also to make loans to either estate or distribatees of either estate I for purposes of providing liquidity to said estate. ARTICLE V Simultaneous Deaths I Any person other than the Granton who shall have died lit the same time as any then recipient of income of a trust aeated :emmder or under such circumstances that it is difficult or Impossible to determine who shall have died first, shall be ieemed to have predeceased such beneficiary. -6- . , . . ARTICLE VI !'~ Ij"U Power of Withdrawal \ }')))1 J}' t)l Subject to the approval of the Trustee, anyone may add property (real or personal) to the principal of these trusts by deed, will or otherwise. To the extent that anyone adds property to these tnlst during either Granator's lifetime, including indirect gifts, then a power to withdraw ftom this trust during either Grantor's lifetime is hereby granted as follows: ADuring either Grantor's lifetimes each beneficiary named in subparagraph B of this 1 Article VI shall have the noncwnulative power to withdraw th'i('amount hereinafter specifie4>at all times during a one month period commencing on the date of a contribution considered to be a direct or indirect, actual or deemed transfer made during that calendar year. I B.The total amount which may be withdrawn by any beneficiary on account of such transfers shall not be cumulative and, to the extent such withdrawal right has not been exercised by the end of such one month period, it shall lapse. Should this noncumulative power not be fully exercised, the amount subject to such power and not withdrawn shall be held in further trust and be administered in accordance with tho terms of this trust. C.ln creating this power it Is the intent of tho grantors to create a noncumulative power of invasion which will -7- . . i . qualify any transfer or deemed contribution of property to the trust as a transfer or contribution of a present \ \ '~'" interest under Section 2503(b) of the Internal Revenue Code (hereinafter the "Code"). The failure of any f)Jt5T..L.; beneficiary to exercise such power will not be treated as a release of such power as that tenn is defined in OJ)...lf! Cf f . Section 25l4(e) of the Code. D.Trustee shaU, within ten days after receipt of any transfer, notify each beneficiary hereinafter designated as having a withdrawal right (and if be or she is then under legal disability, his or her I legal, natural or general guardian other than the Grantors) of such receipt and of the withdrawal right. Each such withdrawal right shall be exercisable only by a written instrwnent executed by the beneficiary having such right (if such beneficiary shall be under any legal disability of any kind. execution may be by bis or ber i legal, natural or general guardian, other than the Settlors) followed by delivery to the Trustee within one month of any transfer. Upon receipt of a written request Trustee shall make distribution within thirty days. Trustee. in its discretion, may fund such withdrawals by distributing cash or other property, including I insurance policies. or by borrowing. The Trustee'. election as to form and soun:e of payment shall be final and binding on any beneficiary. E.Each of Grantors' grandchildren, LaMar David Law, Lisa 1.. Dunn IIld Stephanie Meek. shall bave the above described -8- I . : ~-----------''- " / '. noncumulative power to withdra'Y/from the trust an equal share of "the value of the total direct or indirect actual or deemed transfer to th~ trust; provided, however, that no such withdrawal, when added to the f . ! aggregate value of all withdtawals made by the beneficiary during the calendar year in which the transfer to I I i i the trust is made shall ex~ the greater of $5,000 or 5% of the aggregate ~alue of the principal of the trust at the time of such with~wal (or such corresponding amount as they ~ded in 52514(e)(l) of the Internal \ / ------ '-- - Code of 1986,.. ~~ ...~ r ~"" as w;~ a release of this power by the beneficiary). _." '; ~ I~ ~JjaJ1 . '. .:...;...---- .-- ... .-.- ,~ . /\ ARTICLE VII ',) )'J+ ,h.. -\--. " /)!J""" j ~ ,;..~ .., . jCJ <o.h Y:J J,I.u.a ~ -# Fiduciarv Bond MJJ. . Q,: Any fiduciary acting hereunder shall not be required to enter bond or other security in any jurisdiction in which said fiduciary may be called upon to act. ARTICLE VIII Situs of Trust Cumberland CoWlty, Pennsylvania, is hereby designated as the situs of the trusts herein created, and all questions pertaining to the validity and construction of this Irrevocable Agreement of Trust or the administration hereunder shaJl be determined in accordance with the laws of the Commonwealth of Pennsylvania regardless of the jurisdiction in which the trusts may at any time be administered. -9- I ~ '. ARTICLE IX Irrevocabilitv The trusts created hereunder shall be irrevocable and not subject to any amendment or alteration. The Grantors hereby renounce any interest, including lilY reversion or possibility of reverter, in the corpus and income of the trusts and any right to determine who shall enjoy said corpus and income. IN WITNESS WHEREOF, the Grantors and the Trustee have hereunto set their hands and seals, all on the day and year fust above written. W1lNESS: GRANTORS: Arthur B. Copenhaver (SEAL) or I Ruth L. Copehaver (SEAL) A TIEST: TRUSTEE: PNe BANK, NATIONAL ASSOCIATION By: - 10- - .. ':. SCHEDULE A I WITNESS: GRANTORS: Arthur B .Copenhaver (SEAL) Ruth C. Copenhaver (SEAL) A nEST: lRUSTEE: PNC BANK, NATIONAL ASSOCIATION By: . ". COMMONWEALTII OF PENNSYLVANIA) SS: COUNTY OF CUMBERLAND) On this, the day of , 1993, before me, a notary public. the undersigned officer, personally appeared AR11illR B. COPENHAVER and RUTH L. COPENHAVER, known to me (or satisfactorily proven) to be the persons whose names are subscn"bed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I bave hereunto set my hand and official seal. Notary Public My Commission Expires: . I . . . COMMONWEALTII OF PENNSYLVANIA) SS. COUNlYOFCUMBERLAND) . On this, the _ day of , 1993, before me, the undersigned officer, personally appeared _ who acknowledged himselflherself to be the of PNC Bank, National Association, and that he/she, u the . being authorized to do so, executed the foregoing instrument for the pur- poses therein contained by signing the name of PNC Bank, National Association by himselflherself as the IN Wl1NESS WHEREOF, I have hereunto set my hand and notarial seal. Notary Public My Commission Expires: NUMBER ~ . .. . .t . ! , . THE RUTH C. SMITH IRREVOCABLE AGREEMENT OF TRUST THIS AGREEMENT made and entered into this 31st day of December, 1993, by and between ARTHUR B. COPERBAVER and RUTH L. COPEBBAVER, of Camp Hill, Cumberland County, Pennsylvania, parties of the first part (hereinafter, the "Grantors" or, where referred to singly, the "Grantor"), and JARE C. FLEMING of Hampden Township, Cumberland County, Pennsylvania, as Trustee, party of the second part (hereinafter, the "Trustee"), WITRESSETH: WHEREAS, Grantors are the owners of certain property set forth in Schedule "A,. attached hereto and by this reference made a part hereof, which property will be hereafter transferred to the Trustee. . ROW THEREFORE, in consideration of the mutual covenants and agreements herein ~ontained and intending to be legally bound hereby, it is agreed by and between the parties hereto as follows: \.lDIS, GUIDO t MASLAND ARTICLE I 109 Market Slreet Camp Hill, fA 'Trus~ Ass.~s The Grantors hereby absolutely and irrevocably transfer and assign to the Trustee, and the Trustee acknowledges receipt of, . . . . , . all of the Grantors' right, title and interest in and to the property listed on Schedule "A," attached hereto and by this reference made a part hereof. The trust assets, which shall include the property listed on Schedule "A" and all other property added to the trusts subject to the terms of this Agreement (all such assets herein collec- tively referred to as the -Trust Assets"), shall be held, admin- istered, distributed and governe~ by the Trustee, IN TRUST nevertheless, in accordance with the provisions of this instru- ment. ARTICLE II Beneficiarie. of the Trust The Trustee shall hold the Trust Assets in a separate trusts for the benefit of Ruth C. Smith, 2765 Valley Road, Marysville, Pennsylvania 17053, and the issue of Ruth C. Smith, and shall manage, invest and reinvest the assets of each trust, collect the income therefrom and administer the respective trusts as follows: \IOIS, GUIDO A. Distribution of Income and Principal - The trustee has 1 MASLAND 109 Market Street the authority to distribute income and/or principal to Ruth C. Camp Hill, PA Smith or her issue; provided, however, that no distributions may be made where, in the discretion of the trustee, such benefits are available through any public agency, whether federal, state ! I , . . . . . . or local. If such benefits are available through any such governmental agency, then the trustee is specifically precluded from making distributions to Ruth c. Smith or her issue that require the expenditure for services in maintaining good health, safety and welfare. In the event that the trustee determines that public funds from any source are not available then, to that extent, the trustee shall have authority to utilize both income and principal for medical and dental expenses, clothing, equip- ment, training programs of any kind, recreation, education and treatment as well as proper support and maintenance. While it is the primary purpose of the Grantors to provide for the care of Ruth C. Smith, the trustee shall have absolute authority to determine what funds are to be paid to or for her benefit and what funds are to be paid to or for the benefit of her issue. B. Public Benefits - The Grantors specifically declare that it is their intention that the trustee use her best judgment in the payment of the funds to or for the benefit of the benefi- ciaries so that it will not impair or replace public assistance benefits of any federal, state, county or other governmental entity, or other benefits from any governmental entity, but that \IDI8, GUIDO these funds supplement such benefits. l MASLAND 109 Market Street Camp Hill. PA C. Special Limitation on Distribution of Funds - The trustee is directed that in the event that it is determined by a government agency that the income and/or principal of this trust >> - 3 - . . are to be required for the utilization of Ruth C. Smith as a . condition precedent to her receiving public funds, then the trustee is authorized and directed to distribute all such funds to the issue of Ruth C. Smith who are not eligible to receive public funds. D. Term of Trust - This trust shall continue for the rest of the natural life of Ruth C. Smith or until such .time as I the funds have been depleted. Should any balance be remaining at the death of Ruth C. Smith, said balance shall be distributed to her issue per stirpes. ARTICLE III Soen4thrift Provision No part of the income or principal of the Trust Assets shall I be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and/or the principal to the par~y herein designated, as their interest may appear, without regard to any attempted anticipation, pledging or assignment by the beneficiary, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ,lOIS, GUIDO 1 MASLAND ARTICLE IV 109 Market Street Camp HID. PA General Powers of Truste. The Trustee shall possess, among others, the following powers, both as to principal and income, to be exercised for the . best interests of the beneficiaries: - 4 - . . . . . . (a) To retain the property hereby transferred to the Trustee as well as any or all property that may be added to this trust hereafter by Grantors or others, real or personal, includ- ing any shares of stock or other securities of the corporate Trustee or its successor, or of a holding company controlling the corporate Trustee or its successor, without restriction to investments authorized for Pennsylvania fiduciaries, as the Trustee deems proper without regard to any principal of diversi- fication or risk. (b) To vary investments, when deemed desirable by the Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as the Trustee shall deem wise, without being restricted to so-called "legal investments." (c) In order to effect a division of the principal of the trusts or for any other purpose, including any final distri- bution of the trusts, to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets are re- quired to be divided or distributed at their respective values on the date or dates of their division or distribution. (d) To sell either at public or private sale and upon such terms and conditions as the Trustee may deem advantageous to the trusts, any or all real or personal estate or interest therein owned by the trust severally or in conjunction with other persons, and to consummate sa~d sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obliga- tion or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowl- edge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this instrument. (e) To allocate receipts and expenses to principal or income or partly to each as the Trustee from time to time thinks proper. ..lOIS, GUIDO (f) To mortgage or pledge any or all real or personal 1 MASLAND 109 Market Street property as Trustee in.its sole discretion shall choose, without Cmnp Hili. PA regard for the dispositive provisions of this instrument. (g) In making distribution of this trust, to make distributions in cash or in kind, or partly in cash and partly in kind, with discretion to allocate particular assets in whole or in part or in undivided interests therein taking into account the income tax basis of each such asset. . - 5 - I . . . . . . . (h) To may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to income should the principal of any trust herein provided for become too small, in the Trustee's discretion, so as to make continuance of the trust inadvisable. Upon such termina- tion the rights of all persons who might otherwise have an inter- est as succeeding income beneficiary or in remainder shall cease. If any person entitled to receive distribution is a minor or dis- abled in any way, the Trustee may pay the fund to the parent, guardian or person or organization taking care of that person or, with respect to a minor, deposit the fund in a savings fund account in the minor's name payable to the minor at majority. (i) To merge this trust with any other testamen-tary trust or inter vivos trust created by either Grantor if the terms and provisions of the trusts are then substantially similar and held for the primary benefit of the same person or persons. (j) To hold property in its name without designation of any fiduciary capacity or in the name of a nominee or unregis- tered. (k) To retain a manager for any real estate awned by the trust, including the use of one or more of the beneficiaries of the trust as manager, and to pay him or her the customary fees for such services, and to establish agency accounts with any bank or investment institution for assistance in the management of trust assets and to pay such fees as are customaraily charged for such services. (1) To pay all costs, taxes, expenses, and charges in connection with the administration of the trusts. (m) To vote any shares of stock which form a part of the trust and to otherwise exercise all the powers incident to the ownership of such stock. (n) In the discretion of the Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the trusts. ~IDIS, GUIDO (0) To assign to and hold in the trusts an undivided I MASLAND .109 Market Sere<< portion of any asset. CIl1lP Hili. PA (p) To purchase securities or other property, real or personal, from the estate of either Grantor or distributees of either estate and also to make loans to either estate or distrib- utees of either estate for purposes of providing liquidity to said estate. . - 6 - . . . . . . . . ARTICLE V Fiduciary Bond Any fiduciary acting hereunder shall not be required to enter bond or other security in any jurisdiction in which said fiduciary may be called upon to act. ARTICLE VI Situs of Trust Cumberland County, Pennsylvania, is hereby designated as the situs of the trusts herein created, and all questions pertaining to the validity and construction of this Irrevocable Agreement of Trust or the administration hereunder shall be determined in accordance with the laws of the Commonwealth of Pennsylvania regardless of the jurisdiction in which the trusts may at any time be administered. ARTICLE VII Irrevocability The trusts created hereunder shall be irrevocable and not subject to any amendment or alteration. The Grantors hereby renounce any interest, including any reversion or possibility of reverter, in the corpus and income of the trusts and any right to AlDIS, GUIDO " MASLAND determine who shall enjoy said corpus and income. !109 Marlcet Slreet Camp Hill, PA . - 7 - I . . . . . . . ARTICLE VIII Substitution of Trustee In the event of the death of Jane C. Fleming or if, for any reason whatsoever she ceases to serve as trustee herein, the Grantors nominate and appoint her spouset David Fleming, of. Hampden Township, Cumberland County, Pennsylvania, as trustee hereunder without approval of any court. Should both the said Jane C. Fleming and David Fleming be deceased or cease to serve as trustee, then the Grantors appoint PNC Bank, N.A. as trustee hereunder without the approval of any court. IR WITRESS WHEREOF, the Grantors and the Trustee have hereunto set their hands and seals, all on the day and year first above written. KIDESS: GRARTORS: au.~8. ~.v (SEAL) Arthur B. Copenhaver WlIS, GUIDO --'B~:T~ ;;t ~"...L~ (SEAL) Ruth L. Copenh er . I MASLAND 109 Market Slrea Camp Hill. PA WIDESS: TRUSTEE: ~~ (SEAL) a - 8 - I , . . - . . . , . SCHEDULE A Cash deposit of $20,000.00 AlDIS, GUIDO " MASLAND U09 Martet Screet Camp Hill, PA a NUMBER ~ , . . , . .' . ...... ~ ~ '- - . . ~ .. '. , .... ',~''''','''''''''1II'QIIl'l..oII,''''_'_'''-_-'''__'_-.''_'____' .M ._.__......_....__........,.... ......."'.__.._.___..._._._...._~. _ .... ... -'- LAST WILL AND TESTAMENT OF ARTHUR B. COPENHAVER I, ARTHUR B. COPENHAVER of the Borough of Camp Hill, Cumber- land County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my wife, Ruth L. Copenhaver, if she survives me by sixty days. If she does not so survive me, I give all such property to those persons named on a written list made by me during my lifetime, or in absence of a written list or designation on said list, I give all such proper- ty to my daughters, Jane C. Fleming and Judy C. Meck, or their issue per stirpes, to be divided between them or among them as they ma~ agree or, in the absence of agreement, as my executor may think appropriate. SAIDIS, GUIDO My Executor may make whatever arrangements my executor &: MASLAND 2109 Market Street deems appropriate for storing and delivering articles of personal Camp Hill, PA or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. 4 Page 1 . . . . , . , _.. . .~~. ." ....__......~...__..-~.....:,..."=',.._~.,~~ II. Residue: Upon my death, I direct that all the rest, residue and remainder of my estate of whatever nature and wherever situate be distributed as follows: A. Unified Credi~ Trus~: My executor shall pay to the trustee hereinafter named an amount equal to the balance of the~ollar amount not taxed in my estate due to the applica- I tion of the Unified Credit for Federal Estate Tax Purposes (the exemption equivalent)~after taking into account the value for . , federal estate tax purposes of other transfers of mine, either during my lifetime or at death which utiliz~ or which will utilize a portion of my unified credit against federal gift and estate taxes, IN TRUST, nevertheless, to be held, administered and disposed of in accordance with the provisions of Paragraph III hereof. B. Qualified Terminable Interest Prouertv Trust: My executor shall place in a separate trust such of the . trust assets as shall not have been distributed pursuant to the preceding subparagraph A. with the trustee hereinafter named, IN SAIDIS, GUIDO TRUST, nevertheless, to be held, administered and disposed of in &: MASLAND 2109 Market Street accordance with the provisions of Paragraph IV hereof. My Camp Hill, P A executor shall have the right the federal estate tax return prepared on behalf of my estate to have a portion or all of the 'property distributed pursuant to this subparagraph B. ()A-A- Page 2 . , . . . . . . . -""""""". treated as "qualified terminable interest property" in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the trustee. If my executor elects to have a portion or all of such assets so qualify, such elected assets may at the discretion of the trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, (i) be held and adminis- tered by the trustee as a separate trust estate with the balance, if any, of the assets which are governed by this subparagraph B. also held and administered as a separate trust estate, or (ii) be held and maintained by the trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of Paragraph IV hereof. VRIFIED CREDIT TRUST III. The trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the ,AlDIS, GUIDO It MASLAND income and: 2109 Market Street Camp Hill, P A A. If my wife, Ruth L. Copenhaver, survives me, then beginning at my death, the trustee shall pay over to my wife during her lifetime the net income of the trust in quarterly Cl.e"J Page 3 . . , . . . . . ~ , . - installments and such portions of the principal as, in the sole discretion of the trustee, shall be necessary for her mainte- nance, support, medical and nursing care, taking into consider- ation any other means readily available for such purposes, and to provide the standard of care which she was enjoying prior to my death. B. After my wife's death (or mine if I survive her) the then remaining principal and any undistributed income shall be divided into two equal shares and distributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased child to be paid to her issue per stirpes. QUALIFIED TBRMIRABLB IRTEREST PROPERTY TRUST COTIPl IV. QTIP Trus1:: The trustee shall have, hold, manage, invest and reinvest the assets of the QTIP Trust, collect the income and: A. If my wife, Ruth L. Copenhaver, survives me, then beginning at my death, the trustee shall pay over to my wife SAlOIS, GUIDO during her lifetime the net income of the trust in quarterly &: MASLAND 2109 Market Street installments and such portions of the principal as, in the sole Camp Hill, PA discretion of the trustee, shall be necessary for her mainte- nance, support, medical and nursing care, taking into consider- ~ Page 4 . . , - . . . ation any other means readily available for such purposes, and to provide the standard of care which she was enjoying prior to my death. B. After my wife's death (or mine if I survive her) the then remaining principal and any undistributed income shall be divided equally and distributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased daughter to be paid to her issue per stirpes. V. Disclaimer: My wife (or her personal representa- tive, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to her hereunder, including the provisions for her in the trusts set forth in Paragraphs III and IV. In such event, the amounts which would be payable to her or to the trusts created herein shall be divided equally and dis- tributed to my daughters, Jane C. Fleming and Judy C. Meck, the share of a deceased daughter to be paid to her issue per stirpes. VI. Power of ADDointment: No provision of this will shall exercise any power of appointment I may have. SAlOIS, GUIDO &: MASLAND VII. Adopted Persons: Persons adopted during minority 2109 Market Street Camp Hill, PA shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. aAL paqe 5 . . , . . TAX PROVISXONS VIII. Death Taxes: All federal, state and other death taxes payable because of my death on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate (or, to the extent my residuary estate is insufficient, from the portion of the marital deduction trust which my executor elects not to qualify for the marital deduction), and none of those taxes shall be charged against the portion of the trust which my executor elects to qualify for the marital deduction, to any beneficiary or any outside fund. This provision shall not apply to generation-skipping transfer taxes. - IX. ~ax Options: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as reasonably may be expected to achieve the greatest overall tax savings for my family, without regard to any effect upon the size of the marital deduction trust and without requiring adjustments between income and principal. iAIDIS, GUIDO &: MASLAND ADMINISTRATIVE PROVISIONS 2109 Market Street Camp Hill, PA X. Grandchildren's Trust: If any income or principal of my estate or the trusts created herein is payable to a grand- child'of mine, it shall be retained by my trustee in a separate trust for that grandchild and thereafter: Page 6 . . . . , . A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and C. As my grandchild attains the age of 25, he or she shall have the right to withdraw one-third of the principal balance of the trust; as said grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; and as said grandchild attains the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at the time when such shares are directed to be set apart or at the time when any addition is made thereto, such grandchild shall then have the right to withdraw such part or parts or all, as the case" may be, of such share as is given to such grandchild upon attaining such respective age. SAlOIS, GUIDO &: MASLAND 2109 Market Street D. If any grandchild for whose benefit the Camp Hill. P A trustee holds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the princi- pal and any accumulated and undistributed income of the share tvU Page 7 . . . , . . ~'. .....-. . , _. '..... ,,_. '. '..: ' IT:' ..~ "';:. ~ ~""""'...' \ -_~'.~;'.;.,;... ".'- "r.:u . ',.'''. ...~ " ...... shall then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undis- tributed income of the share shall be distributed to my other child or her issue, as the case may be, and held and managed in accordance with the terms and conditions of this trust. XI. Early Termination of Trusts: If my trustee, in my trustee's sole discretion, determines that it is desirable to do so, my trustee may, without further responsibility, terminate any trust for a grandchild or his or her issue under the preceding articles. This may be done by paying the then-remaining princi- pal and income of that trust to the beneficiary or to his or her parent or guardian or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by depositing it in an interest bearing account in the minor's name, payable to him or her at majority. XII. Riahts in Income: Each trust hereunder shall be entitled to a proportionate share of income accruing from the SAlOIS, GUIDO &: MASLAND event as of which it is to be set apart (for example, the date of 2109 Market Street Camp Hill, PA my death in the case of the marital deduction trust), and, pending actual division, distributions of income and principal OAd. Page 8 . . . may be made directly to a trust or, subject to the terms thereof, to the beneficiaries of the trust. Except in the case of the marital deduct~on trust, all income undistributed at a benefic- iary's death shall be treated as if it had accrued thereafter. XIII. Protec~ive Provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual payment to the beneficiary. XIV. Manaaemen~ Provisions: I authorize my executor and my trustee: A. To retain any investments I own at my death and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any princi- ple of law limit~ng delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal proper- SAlOIS, GUIDO ty, and to give options for sales or leases; &: MASLAND 2109 Market Street D. To join in any merger, reorganization, voting- Camp Hill, PA trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; ~ Page 9 . . " . . . . . ~'"., '." ,:....,;-;.~..;,~.~'..:...j,;',.'.:.,'-.... .' ....' :'~-.' ,,'!'...~_.....,;....,. -:....""t"~,\Jo.:...:.:...:".:,...'.'j.....l.~~..>'.,~;,.;~::". F. To make loans to, and to buy property from, my wife's executor or administrator; G. To employ and to rely upon advice given by investment counsel, in~luding Robert Schroeder, Prudential Securities, to delegate discretionary authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and J. To distribute in cash or in kind. K. To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries for as long a period or periods of time and on such terms as they may determine and to adjust, settle and arbitrate claims or demands in favor or against them. L. To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation, execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts and election to payor to defer payment of any tax in all events without their being bound to require contribution. from any other person. SAlOIS, GUIDO &: MASLAND These authorities shall extend to all property at any time held 2109 Market Street Camp Hill, PA by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and ~ Page 10 ! , " , . . , . discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- \ tion. XV. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee. FIDUCIARIES XVI. Executors and Trustees: I appoint my wife Ruth L. Copenhaver, my daughter Jane C. Fleming, and my son-in-law David Fleming Co-executors of this, my Last Will and Testament. Should any of my executors fail to qualify or cease to act as such, then I appoint my grandson, Lamar David Law, to act in this capacity. Should all of my executors fail to qualify or cease to act as such, then I appoint PNC Bank, I appoint David Fleming and Jane C. Fleming as trustees of any trusts created herein. Should either of them fail to qualify or cease to act as such, then I appoint my grandson Lamar SAlOIS, GUIDO &: MASLAND David Law to act in this capacity. Should all of my trustees 2109 Market Street Camp Hill, PA fail to qualify or cease to act as such, then I appoint PNC Bank, N.A. to act in this capacity. None of my personal representa- tives shall be required to post bond in this or any jurisdiction. ~ . Page 11 , . . . . . ~ ~;:..'-'. ':.... ,..', .: . ;.....-;i1::.:-.t'~~.fl.~~~~_rt'!~''ii.~~;i~;r...;~:~~:..;:~~~.;~;.:.:..__,.," ,~'!,~~~;~-j;~~~,;;..~~~"'jt~~? - :~'.;'~\-l: .-,-\-. ,":';.':'";i-. '.:; .'.;..., ~~";"Hl\:t,:'<:\~~-".'l~~"':'f' .~'f1t1:'w i: I IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the ;le- day of 2d1~ , 1994. ,,~~ (SEAL) Arthur B. Copenhaver In our presence the above-named testator signed this and declared it to be his will, and now at his request, in his presence, and in the presence of each other, we sign as witnesses: 0""'f. J/ & ,;4. Ad'dress / a~~7 ~~I..'~;a ~ Name Add sa SAlOIS, GUIDO '" MASLAND 2109 Market Street Camp Hill. PA Page 12 . .. . c . . I. .,.... ..... COMMONWEALTH OF PENNSYLVANIA) . SS. . COUNTY OF CUMBERLAND) WE, the undersigned, the testator and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator signed the will as witnesses and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. ~_JfJ. ~ Testator Subscribed, sworn to and acknowledged before me by the testator, and Bubscri~ed and sworn to ~ me by both , 1994. iAIDIS, GUIDO witnesses, this 2. "'- day of _ &: MASLAND ~kv~.c{ ~~,~ 2109 Market Street Camp Hill, PA tary Public NOTARIAL SEAL THELMA S. McCAUSLl~J. Notary Public Camp Hill, Cumberland County My Commission Expires July 3. 1996 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX( 11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 PENNSYL VANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003831 WATTS DAVID M JR 100 PINE ST P.O. BOX 1166 HARRISBURG, PA 17108 ACN ASSESSMENT AMOUNT CONTROL NUMBER ____hh fold ---------- -------- 101 I $153,501.44 j- I" r\ EST ATE INFORMATION: SSN: 124-07-7947 I FILE NUMBER: 2103-0610 I DECEDENT NAME: COPENHA VER RUTH L I DATE OF PAYMENT: 04/16/2004 I POSTMARK DATE: 04/1 6/2004 I COUNTY: CUMBERLAND I DATE OF DEATH: 07/18/2003 I I TOTAL AMOUNT PAID: $153,501.44 " , ^_.., ~EMARKS: ~" -~, .. "...~,.. CHECK#102 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH , REGISTER OF WILLS T AXPA YER COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003832 WATTS DAVID M JR 100 PINE ST P.O. BOX 1166 HARRISBURG, PA 17108 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold _w________ -------- 101 I $69,072.47 ~:~:; '.~' " ESTATE INFORMATION: SSN: 124-07-7947 I FILE NUMBER: 2103-0610 I DECEDENT NAME: COPENHA VER RUTH L I DATE OF PAYMENT: 04/16/2004 I POSTMARK DATE: 04/16/2004 I COUNTY: CUMBERLAND I DATE OF DEATH: 07/18/2003 I I TOTAL AMOUNT PAID: $69,072.47 ., REMARKS: CHECK#139 ,...."...., INITIALS: JA t' ..- SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH " REGISTER OF WILLS .- . REGISTER OF WILLS i- .. t-o ~ i ;: ~ p r - r_ _ .. 0 )~ a U-I "IN.! ~ -f .... :: ~ 'm m U-I m 0 ~~ en .... ~ ~ OJ ~I\)-f r ;;;~ ;;mm [rJ ~~. 2~0 - ~g --'II .. CIl..- fJ8:u "'0: lDmc: U1 go C:r-f ",!l ~r=:: U-I ~ " ;'~r . [rJ :i > 00 lfJ " rD' -':1>0 to ru ~ ~o'tl U-I ~ m vJ OJ ~r-.J r )0 -u ~ 0 :u ... 0 ~ fT1 .... U-I I ~ " ~ " ~ 0 <i"\ 0 f= ,~ :>> ::0 0 en ~ 8 8> tv en ~ 'i' a; -" PI -.co ~ U) ~ 'I ;ff 'oJ =c:; co Q ~ . ~ COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO, CD 003831 WATTS DAVID M JR 100 PINE ST P.O. BOX 1166 HARRISBURG, PA 17108 ACN ASSESSMENT AMOUNT CONTROL NUMBER _hh___ fold ---------- -------- 101 I $153,501.44 ESTATE INFORMATION: SSN: 124-07-7947 I FILE NUMBER: 2103-0610 I ~ DECEDENT NAME: COPENHA VER RUTH L I DA TE OF PAYMENT: 04/16/2004 I POSTMARK DATE: 04/1 6/2004 I COUNTY: CUMBERLAND I DATE OF DEATH: 07/18/2003 I I TOTAL AMOUNT PAID: $153,501.44 f1'EMARKS: .....,~, ~, .-.~."," " CHECK#102 --- INITIALS: JA '" SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS -.. - -~ - " ~ ~ ~ "I ~~ ~ ~. .. 0 ~~~3:3: ~ o~ ~~ == .r ~ em Q. Q:oCll:a:a ~~ ~ .r 6~ a ~8E~O 0 ~ ~~ S. 0 ~ :::t~ ..... (')m~3:~ 0 :" -*~ ~;;o)o6 i:' c" :zJ OJ ~~ :o'S::: G) oS _G)~~~' 0 , f 5- " g> = ">^=e'" .r ~ ~~ >00 r- ... .... 0 ~ .. .... ~ = 21 ~ - - 0- C1l m Z .r ~ o ~ G) U-l ~ .r f 0 0 (}J 0 Q<il .J] vJ [J"J OJ [J"J ""\J " .r 2 0 a. Cll 3- [ CIl Cll (') c: ~ iii" Il> 0 0 s:: ~ s:: )> R z 0 "' ...W ., )> "'\ (') (') (',; 0 c: B> -;-- N 3- 'f' ..... PI "" co .1i C> 0 . ~ "'" .. ~lf ~ I\) ~ . ^ Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Ruth L. Copenhaver No. 2003-00610 also known as Date of Death: July 18, 2003 , Deceased Social Security No.124-07-7947 David FleminQ, LaMar D. Law and Judy C. Meek, Co-Executors Personal Representative 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 verify that the statements made in this Inventory are true and correct. I 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 Personal Representative: Attorney Lee Ann C. Shupp, Esquire ~~ 1.0. No.: 89334 Address: McNEES WALLACE & NURICK LLC 100 Pine Street, PO Box 11 66 ~-<rlu:'&A. C J t;,...y- A /7 oru-I' 7 y9 HarrisburQ, PA 1 71 08-11 66 Dated: Lf~,-L . ~ y Telephone: 717-237-5243 Description Yalue See attached. Total: $3,461,898.27 0...j ~- C 1.....') ..- w- I:L. .::c "J" ~- d:: '-- p I' - ...,.. ... - '-" (Attach Additional Sheets if necessary) 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 ICumberland County - Rev. 9/92) V' Register of Wills of Cumberland County I Pennsylvania , INVENTORY Estate of Ruth L. Copenhaver No. 2003-00610 also known as Date of Death: July 18, 2003 , Deceased Social Security No.124-07-7947 David FleminQ, LaMar D. Law and Judy C. Meek, Co-Executors Personal Representative 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 verify that the statements made in this Inventory are true and correct. I 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 Attorney Lee Ann C. Shupp, Esquire 1.0. No.: 89334 Address: McNEES WALLACE & NURICK LLC 100 Pine Street, PO Box 1166 HarrisburQ, PA 17108-1166 Telephone: 717-237-5243 Description Value See attached. Total: $3,461,898.27 (Attach Additional Sheets if necessary) 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 (Cumberland County. Rev. 9/92) V Register of Wills of Cumberland County, Pennsylvania . INVENTORY Estate of Ruth L. Copenhaver No. 2003-00610 also known as Date of Death: July 18, 2003 , Deceased Social Security No. 124-07-7947 David FleminQ, LaMar D. Law and Judy C. Meek, Co-Executors Personal Representative 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 verify that the statements made in this Inventory are true and correct. I 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 Personal Representative: Attorney Lee Ann C. Shupp, Esquire 1.0. No.: 89334 Address: McNEES WALLACE & NURICK LLC 100 Pine Street, PO Box 11 66 / ?OSO HarrisburQ, PA 1 71 08-11 66 Telephone: 717-237-5243 Description Value See attached. Total: $3,461,898.27 (Attach Additional Sheets if necessary) 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 (Cumberland County. Rev. 9/921 V^ . INVENTORY Estate of Ruth L. Copenhaver No. 2003-0010 Date of Death: July 18, 2003 Social Security No.: 124-07-7947 DESCRIPTION VALUE 1958 Chestnut Court, Chestnut Street, Camp Hill, PA 17011 $162,000.00 Wachovia Account Number 02G-006372 2,910,491.22 Prudential Money Market Account #OG00637262 + accrued interest 313,998.04 PNC Bank Checking Account #5140013156 + accrued interest 17,127.71 QTIP Trust Income due decedent as of DOD 30,552.78 Cash 53.00 2002 Toyota Camry, sales price 18,000 Tangible Personal Property 1,278.22 Comcast Cable - refund 21.75 Country Manor Nursing Home - refund 86.95 RLI Insurance - refund 313.00 AARP - reimbursements for hospital room 5,760.00 Travelers Insurance - refund 146.00 Real Estate Settlement for 1958 Chestnut Court, Chestnut Street, Camp Hill 1,725.60 PA 17011 - refunds School taxes paid prior to death: 1,525 County taxes paid prior to death: 200.60 Auto Insurance - refund 3M.QQ TOTAL $3,461,898.27 0 ":1' II 06 "sdsn "MMM n/l1(J:j')- TVL (( hi \.} f Vi.\ ClJUNn . . . . : . ~"2\) - '\Z S\<'- COMMONWEAL TH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1m EX AFP lOl-DSI DATE 06-08-2004 ESTATE OF COPENHAVER RUTH L DATE OF DEATH 07-18-2003 FILE NUMBER 21 03-0610 COUNTY CUMBERLAND LEE ANN C SHUPP ACN 101 MCNEES WALLACE HAL I ...~t R_,tt.. I PO BOX 1166 100 PINE HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =is'4-j-Ex-AFP--foY:oiY-NoTicE--oF-YNHEifiTAifcE-TAirAPPRA-isEi'-ENT~--Ail-oWAiicE-cfR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF COPENHAVER RUTH L FILE NO. 21 03-0610 ACN 101 DATE 06-08-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) U) 162,000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 2.910.491.22 credit to your account. 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 389,407.05 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 72.000.00 8. Total Assets (8) 3.533.898.27 APPROVED DEDUCTIONS AND EXEMPTIONS: 116 327 59 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .. 10. Debts/Mortgage Liabilities/Liens (Schedule IJ UO) 6.427.60 11. Total Deductions Ul) 122.755 19 12. Net Value of Tax Return (2) 3.411 .143 . 08 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (4) 3 . 411 . 143 . 08 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate US) .00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (6) 3.411.143.08 X 045 = 153.501.44 17. Amount of Line 14 at Sibling rate (7) .00 X 12 = .00 18. Amount of Line 14 taxable at Co11ateral/C,~.ss B rate (8) .00 X 15 = .00 19. Principal Tax Due' (9)= 153.501.44 TAX CREDITS: ~DATE" ~~;;;R INTEREST/PEN P~iD (_) AMOUNT PAID 04-16-2004 CD003a3l., 1 'T.r .... .00 153.501.44 04-16-2004 CD003832- ) > .00 69.072.47 'CREDIT BA.I.I~' VvILL TOTAL TAX CREDIT 222.573.91 lEE APPLIED TO BALANCE OF TAX DUE 69.072. 47CR [J?A...ESTATE_J'~, INTEREST AND PEN. .00 TOTAL DUE 69.072.47CR . IF PAID AFTER DATE INDICATED. SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) \I~ RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficieries 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. PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (12 P.S. Section 9140). PAYMENT: 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 HILLS, AGENT REFUND (CR): 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-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (GO) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Deceden~' (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5~) discount of the tax paid is allowed. PENALTY: The 15~ tax amnesty non-participation penalty is computed on the 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: 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, 198Z bear interest at the rate of six (6~) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z 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 198Z through Z004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor rgz lor- ~ nllll-1991 ~ :oDii!iiT Z1i01 """""W"'""" .oornT" 1983 16~ .000438 199Z 9~ .000Z47 ZOOZ 6~ .000164 1984 11~ .000301 1993-1994 ]X .00019Z Z003 5~ .000137 1985 13~ .000356 1995-1998 9~ .000Z47 Z004 4~ .000110 1986 lO~ .000Z74 1999 ]X .00019Z 1987 10~ .000Z74 ZOOO ]X .00019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST 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. COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE ~~~~~I~:~~~1 TAX DIVISION NOTICE OF DETERMINATION AND HARRISBURG, PA 17128-0601 ASSESSMENT OF PENNSYLVANIA . ESTATE TAX BASED ON FEDERAL i< ESTATE TAX RETURN REV-4B5 EX AFP [01-03) DATE 06-21-2004 ESTATE OF COPENHAVER RUTH L DATE OF DEATH 07-18-2003 FILE NUMBER 21 03-0610 COUNTY CUMBERLAND LEE ANN C SHUPP --- ACN 201 MCNEES WALLACE ETAL I A~' _it... I PO BOX 1166 100 PINE HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV =4si--E;(AFP-Tor--03r----.-i-N'iffic'E-oF--IiETE-RMiiiA'Ti'iftrAifIi-AS-SESS-MENT----------------------- - - --- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN -- ESTATE OF COPENHAVER RUTH L FILE NO.21 03-0610 ACN 201 DATE 06-21-2004 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 227,347.06 2. Pennsylvania Inheritance Tax Assessed 153,501.44 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States 4,773.15 or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 158,274.59 5. Pennsylvania Estate Tax Due 69,072.47 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 04-16-2004 CD003832 .00 69,072.47 TOTAL TAX CREDIT 69,072.47 BALANCE OF TAX DUE .00 C) INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE L DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~~ PURPOSE OF NOTICE: TD fulfill the requirements Df SectiDn Z140 (b) Df the Inheritance and Estate Tax Act, Act Z3 Df ZOOO. (7Z P.S. SectiDn 9140). PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side. __ Make check Dr mDney Drder payable tD: REGISTER OF KILLS, AGENT. REFUND (CR): A refund Df a tax credit may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-13l3). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the Z3 Revenue District Offices Dr frDm the Department's Z4-hDur answering service fDr fDrms Drdering: l-800-36Z-Z050; services fDr taxpayers with special hearing and I Dr speaking needs: l-800-447-30Z0 (TT Dnly). OBJECTIONS: Any party in interest nDt satisfied with the assessment Df tax as shDwn Dn this nDtice may Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. Z8l0Zl, Harrisburg, PA l7lZ8-l0Zl, OR --electing tD have the matter determined at audit Df the persDnal representative, OR --appeal tD the Orphans' CDurt. ADMIN- ISTRATIVE CORRECTIONS: Factual errDrs discDvered Dn this assessment ShDUld be addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. Z8060l, Harrisburg, PA l71Z8-060l, PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident Decedent" (REV-150l) fDr an explanatiDn Df administratively cDrrectable errDrs. PENALTY: The 157- tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: FDr dates Df death Dn Dr after 10-3-91, Pennsylvania Estate Tax based Dn the Federal Estate Tax return becDmes delinquent at the expiratiDn Df nine (09) mDnths frDm the date Df death. FDr dates Df death priDr tD 10-3-91, Pennsylvania Estate Tax based Dn the Federal Estate Tax return becDmes delinquent at the expiratiDn Df eighteen (18) mDnths frDm the date Df death. Taxes which became delinquent befDre January 1, 198Z bear interest at the rate Df six (67-) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn Dr after January 1, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 198Z thrDugh Z004 are: Interest Daily Interest Daily Interest Daily '!!!!r -R!!2- FactDr !!!!r 2!!!!- Factor !!!!r ~ Factor 198Z Z07- .000548 1988-1991 117- .000301 ZOOl 97- .000Z47 1983 167- .000438 199Z 97- .000Z47 ZOOZ 67- .000164 1984 117- .000301 1993-1994 n .00019Z Z003 57- .000137 1985 137- .000356 1995-1998 97- .000Z47 Z004 47- .000110 1986 107- .000Z74 1999 n .00019Z 1986 107- .000Z74 ZOOO 87- .000Z19 --Interest is calculated as fDllDws: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. I f payment is made after the interest cDmputatiDn date shDwn ~.- u_ NDtice, additiDnal interest must be calculated. COMMONWEALTH OF PENNSYLVANIA *' BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISIDN DEPT. Z80601 INHERITANCE TAX HARRISBURG, PA 171Z8-0601 STATEMENT OF ACCOUNT REV-UD1 EX AFP 101-05) DATE 06-14-2004 ESTATE OF COPENHAVER RUTH L DATE OF DEATH 07-18-2003 FILE NUMBER 21 03-0610 COUNTY CUMBERLAND LEE ANN C SHUPP ACN 101 MCNEES WALLACE ETAL I Allount Rellitted I PO BOX 1166 100 PINE HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ifiy =i6'ifj-EX-AFP--coY=oiY------...-iNHERiYANCE-TA3f-STATEMENT-OF-AC-CouifT--...--------------------- ESTATE OF COPENHAVER RUTH L FILE NO. 21 03-0610 ACN 101 DATE 06-14-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-08-2004 PR I NC I PAL TAX DUE: ,........,........................................................................................,.......................................,............................................................................,.., 153,501.44 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-16-2004 CD003831 .00 153,501.44 .. .. , c. .' i'< . TOTAL TAX CREDIT 153,501.44 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~~ PAYMEMT: 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: COHHONWEALTH OF PENNSYLVANIA. REFUND (CR): 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-13l3l. Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the DepartMent.s Z4-hour answering service for forMs ordering: l-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: l-800-447-30Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA DepartMent of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z8060l, Harrisburg, PA l7lZ8-060l, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5~) discount of the tax paid is allowed. PENALTY: The l5~ tax amnesty non-participation penalty is cOMputed on the 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. INTEREST: 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, 198Z bear interest at the rate of six (6~) percent per annum calculated at a daily rate of .000164. All taxes which becaMe delinquent on and after January 1, 198Z 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 198Z through Z004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor - - - - - - - 198Z ZO~ .000548 1988-1991 11~ .000301 ZOOl 9~ .000Z47 1983 l6~ .000438 199Z 9~ .000Z47 ZOOZ 6~ .000164 1984 11~ .000301 1993-1994 n .00019Z Z003 5~ .000137 1985 l3~ .000356 1995-1998 9~ .000Z47 Z004 4~ .000110 1986 10~ .000Z74 1999 n .00019Z 1987 9~ .000Z47 ZOOO 8~ .000Z19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST 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. COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. Z80601 INHERITANCE TAX HARRISBURG, PA 171Z8-0601 STATEMENT OF ACCOUNT REV-1'07 EX AFP 101-05) DATE 06-21-2004 ESTATE OF COPENHAVER RUTH L DATE OF DEATH 07-18-2003 FILE NUMBER 21 03-0610 _COUNTY. CUMBERLAND LEE ANN C SHUPP vU,_ A'CN 201 MCNEES WALLACE ETAL I Allount Rellitted I PO BOX 1166 100 PINE HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =i6o-j-Ex--AFP-foY=o3Y------...--iNHERITANCE--TAX-STATEME-tiT-o-F-Acrco[iiiT--...--------------- - ----- ESTATE OF COPENHAVER RUTH L FILE NO. 21 03-0610 ACN 201 DATE 06-21-2004 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-21-2004 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................,.. 69,072.47 PAYMENTS (lAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-16-2004 CDo03832 .00 69,072.47 TOTAL TAX CREDIT 69,072.47 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 lIE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. l ~\J-. COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION P.O. Box 2B0601 NOTICE OF DETERMINATION AND HARRISBURG, PA 17128-0601 ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER RfV.736 EX AFP (09-04) DATE 12-27-2004 ESTATE OF COPENHAVER RUTH L DATE OF DEATH 07-18-2003 FILE NUMBER 21 03-0610 COUNTY CUMBERLAND LEE ANN C SHUPP ACN 202 MCNEES WALLACE ETAL I Amount Remitted I PO BOX 1166 100 PINE HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ....... ---------------------------------------------------------------------------------------------------------------- REV-736 EX AFP (01-02) ** NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ** ESTATE OF COPENHAVER RUTH L FILE NO.21 03-0610 ACN 202 DATE 12-27-2004 ESTATE TAX DETERMINATION l. Credit For State Death Taxes as Verified 227,347.06 2. Pennsylvania Inheritance Tax Assessed 153,501.44 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States 4,773.15 or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 158,274.59 5. Pennsylvania Estate Tax Due 69,072.47 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 69,072.47 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: ,....., <:::::l = :::n PAYMENT RECEIPT DISCOUNT (+) c.n AMOUNT PAID e- rn DATE NUMBER INTEREST/PEN PAID (-) 0 ~ ('J Z ~~:.i::J - C-~) 0 ~'_' ~_} [~:~t > (") -I; 31: ~.rl '-F! C'~) fn C"..) to \D -~T'l TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 *IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) STATUS REPORT UNDER RULE 6.12 Name of Decedent: Ruth L. Copenharver Date of Death: Julv 18. 2003 File No,: 2003-00610 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.1L 2, If the answer is No, state when the personal representative reasonably believes that the administration will be complete: The personal representatives reasonablv believe that the administration will be complete within the next six months. 3. 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: c, Did the personal representative state an account informally to the parties in interest? Yes - No - d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report, ::0 Je~0~pQ)e~ c.' patet> July 11.)005 LU ~..-" f-- O~ ,) ~ 0:: ..~ x: ::::>0 MCNEES WALLACE & NURICK LLC l:.i:: LL a.. ~8O 100 Pine St., PO Box 1166 OC) Cl On-:: ('>0.1 ~CJ)2; Harrisburg, PA 17108-1166 r....~) r~ . < (717) 237-5484 :-..:,.") -J c'- " l,..1""'..) 0"' : Capacity: Counsel for Personal Representative C"::-:J -' C..:.:.-:l U uA <'< STATUS REPORT UNDER RULE 6.12 Name of Decedent: Ruth L. Copenhaver Date of Death: Julv 18. 2003 File No.: 2003-00610 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_ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. 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 X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. c ~ Lee Ann C. Shupp MCNEES WALLACE & NURICK LLC 100 Pine St., PO Box 1166 Harrisburg, PA 17108-1166 (717) 237-5484 c." C'--: l _ c. LI ( Date:-Se~ember 13, 2005 ,~ < c;-< Capacity: Counsel for Personal Representative ep