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Home My WebLink About10-09-08 (2)---~ REV-1500 15056041147 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2soso~ 21 0 8 0 0 0 9 3 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 165382540 01152008 11081948 Decedent's Last Name Suffix Decedent's First Name MI KODISH KATHRYN M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^ 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Retum (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa, Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® 6 Decedent Died Testate ^ ~ Decedent Maintainetl a Living Trust 0 (Attach Copy of Will) (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 11, Election to tax under Sec. 9113 A ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number RICHARD E. CONNELL ESQ. 7172328731 Firm Name (If Applicable) ~ t `- ~ - ,.:' c ~ REGISTER`C~IILLS US~'fJNLY BALL , MURREN & CONNELL - First line of address r'm t - - -- -_ . ~ '- .~ , ..~ - ' 2303 MARKET STREET , ~_~ -T~ `. ' Second line of address - ~_,~ cJJ .. _. T~ -- p City or Post Office State ZIP C DATE FILED ~ ode CAMP HILL PA 17011 Correspondent'se-mail address: Connell@bmc-law.net Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief , it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which oreoarer hac anv knnwlaHnP ~"`L ~G JackWeicht ~d~3~~~ ADDR~,85 29 Laurel Drive, Mechanicsbur , PA 17055 SIGNA OF PREPAR THE R NT DATE c.. Richard E. Connell Esq. g~~ ~D~ 2303 Market Street, Camp Hill, PA 17011 Side 1 15056041147 15056041147 J 15056042148 REV-1500 EX Decedents Name: K O D I S H, KATHRYN M. _ - - RECAPITULATION ---- 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7, 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. Decedent's Social Security Number 165382540 109,000.00 10,618.78 77,880.25 842.20 114,534.16 312,875.39 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... .................... 9. 1 9 , 6 6 9 . 2 8 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ .................... 10. 3 , 7 2 4 . 1 8 11. Total Deductions (total Lines 9 & 10) .................................................. .................... 11. 2 3 , 3 9 3 . 4 6 12. Net Value of Estate (Line 8 minus Line 11) ......................................... .................... 12. 2 8 9 , 4 8 1 . 9 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................. .................... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................. .................... 14. 2 8 9 , 4 8 1 . 9 3 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 2 8 9, 4 81.9 3 1s. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due .................................................................................................................... . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 13,026.69 13,026.69 Side 2 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 08 - 00093 Kodish, Kathryn M. STREET ADDRESS 259 Salem Church Road CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 13,026.69 2. Credits/Payments - A. Spousal Poverty Credit B. Prior Payments 13,850.00 C. Discount 651.33 3. Total Credits (A + B + C) InteresUPenalty if applicable (2) 14, 501.33 p. Interest E. Penalty Total InteresUPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 1 , 474.64 Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) - ----- B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. b. retain the right to designate who shall use the property transferred or its income :.................................... c. retain a reversionary interest; or .................................................................................................................. ~ U d. receive the promise for life of either payments, benefits or care? .............................................................. ~ O 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... (~ U 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ~ ~~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. S~ ti} 4 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent (72 P.S. §9116 (a) (1.3)j. 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. CObfADNWEALTH OP PENNSYLVANIA INHERITANCE TA% RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF Kodish, Kathryn M. 21 - 08 - 00093 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 wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER _ DEATH 1 259 Salem Church Road 109,000.00 Mechanicsburg, PA 17050 (Tax Parcel # 10-21-0285-013 (Hampden Township) TOTAL (Also enter on Line 1, Recapitulation) ~ 109,000.00 COI~MAONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS FILE NUMBER ESTATE OF Kodish, Kathryn M. 21 - 08 - 00093 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER 1 198 shares MetLife Stock @ $53.63/share UNIT VALUE VALUE AT DATE OF DEATH 53.63 10,618.78 TOTAL (Also enter on line 2, Recapitulation) j 10,618.78 SCHEDULE E CASH, BANK DEPOSITS, & MISC. CO~f.tONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Kodish, Kathryn M. 21 - 08 - 00093 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION NUMBER 1 Members 1st Federal Credit Union Account # 40536-00 ($2,653.43) Account # 40536-11 ($25,808.55) Account # 40536-41 ($26,042.36) Account # 176515-00 ($224.19) Account # 176515-11 ($638.76) 2 Pennsylvania State Employees Credit Union Account # 8127 S01 $401.93 Account # 8127 S04 $11,470.59 3 Highmark Payment for accumulated vacation days 4 Hospice of Central Penn. (Refund) 5 Car - 2000 Honda Accord; 65,000 miles; VIN 1 HGCG6692YA071337 6 Household Goods and Personal Effects 7 Metropolitan Life Total Control Account VALUE AT DATE OF DEATH 55,367.29 11, 872.52 2,364.18 1, 000.00 6,000.00 500.00 776.26 ~- TOTAL (Also enter on Line 5, Recapitulation) I 77,880.25 SCHEDULEF COMMNFIERIEP,NCETAXRETURNANIA JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ---- --------- -- -----------_ _.__ ___- ------------------ ESTATE OF FILE NUMBER Kodish, Kathryn M. 21 - 08 - 00093 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT Lori Weicht 29 Laurel Drive A Mechanicsburg, PA 17055 Daughter JOINTLY OWNED PROPERTY: ~ LETTER ITEM ~ NUMBER FOR JOINT DATE MADE C~F~SCRIPT.lO~C~F PRO~ER~Y Include name o Inanclal Ins I u Ion an ban account number i % OF ~ DATE OF DEATH DATE OF DEATH DECD'S vA~uE of ii TENANT JOINT or s milar identifying number. Attach deed for jointly-held real jestate. VALUE OF ASSET INTERESTI DECEDENT'S INTEREST 1 i A ', 11/07/1992 I Savin sAccount-Members 1st Fed. Credit Union 9 1,011.04 ; 83.3% j 842.20 #129625-00 TOTAL (Also enter on line 6, Recapitulation) ~ 842.20 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Kodish, Kathryn M. FILE N2MB08 - 00093 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY I % OF ~ I DATE OF DEATH EXCLUSION NUMBER Include the name of the transferee, their relationship to decedent VALUE OF ASSET DECD'S TAXABLE VALUE and the date of transfer. Attach a copy of the deed for real estate. INTEREST (IF APPLICABLE) j 1 MetLife Investors ! 73,162.88 73,162.88 Account # 3202299762 (IRA) ( ', 2 !, MetLife Investors Account # 3201232301 (Nonqualified Retirement) 41,371.28 41, 371.28 TOTAL (Also enter on line 7, Recapitulation) ', 114,534.16 CI-EDULE H COMMONWEALTH OF PENNSYLVANW ~ wGl~ INHERITANCE TAX RETURN A r1w~A~G~1~ AT1~ /C ^M1~L RESIDENT DECEDENT ~1LA~Y~~7 ~ fW ~ ~YG VW ~ ~7 ESTATE OF Kodish, Kathryn M. FILE NUMBER 21 - 08 - 00093 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Myers Funeral Home 10,086.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Jack Weicht 0.00 Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 29 Laurel Drive City Mechanicsburg state PA zip 17055 Year(s) Commission paid 2. Attorney's Fees Ball, Murren 8~ Connell 4,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, Cumberland County 414.00 5. Accountant's Fees I 6. Tax Return Preparer's Fees 246.00 7. Other Administrative Costs 1 Additional short certificates 12.00 TOTAL (Also enter on line 9, Recapitulation) 19,669.28 C Schedule H COMMONWEALTH OF PENNSYLVANIA Cu~ INHERITANCE TAX RETURN Admin CO6'lS COI'lbnued RESIDENT DECEDENT ESTATE OF Kodish, Kathryn M. 2 Real Estate Tax - County/Township 3 Real Estate Tax -School 4 UGI 5 United Water 6 PPL 7 Sewer & Refuse -Hampden Township 8 Auto Insurance 9 Homeowner's Insurance 10 The Sentinel -Publication of Notice 11 Cumberland Law Journal -Publication of Notice 12 Ball, Murren & Connell -Costs Advanced 13 Reserve for Costs of Administration 14 Real Estate Appraisal -John S. Boswell FILE NUMBER 21 - 08 - 00093 309.30 1, 074.85 961.14 112.05 417.02 429.82 185.17 321.00 142.66 75.00 33.27 500.00 350.00 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE CDbMONWEALTM OF PENNSYLVANIA LIABILITIES & LIENS INNERRANCE TAX RETURN ~ RESIDENT DECEDENT FILE NUMBER ESTATE OF Kodish, Kathryn M. 21 - 08 - 00093 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 PA Department of Revenue - 2007 Tax 197.00 2 IRS - 2007 Tax 2,669.00 3 West Shore Wage Tax - 2007 80.04 4 Comcast 27.94 5 Verizon 26.61 6 AT&T Mobile 96.39 7 VISA (through Members 1st) Account # 4287590000405361 312.96 8 Quantum Imaging 36.00 9 Holy Spirit Hospital 151.00 10 Harrisburg Pharmacy 31.24 11 East Pennsboro Ambulance 96.00 TOTAL (Also enter on Line 10, Recapitulation) ~ 3,724.18 SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Kodish, Kathryn M. 21 - 08 - 00093 - ------------- RELATIONSHIP TO ~ SHARE OF ESTATE AMOUNT OF ESTATE NUMBER i NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not Llst Trustee~sl ------- t -- - - - ------ ------ --- - --- _ _ _-_ _ ------ ---- - -- -- I~ 'TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers ', under Sec. 9116 (a) (1.2)] 1 '~,I Lori Weicht Daughter ' S0% 29 Laurel Drive Mechanicsburg, PA 17055 2 Edward J. Kodish Son 50% 259 Salem Church Road Mechanicsburg, PA 17050 I i !Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet III NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ 0.00 ~U ~~ LAST WILL AND TESTAMENT OF KATHRYN M. KODISH KNOW ALL MEN BY THESE PRESENTS, that I, KATHRYN M. KODISH, presently residing in Cumberland County, Pennsylvania, do hereby make, declare and publish this as m}~ Last Will and Testament, hereby revoking all former Wills and Codicils heretofore made by me. PAYMENT OF EXPENSES I. Payment of Expenses. I direct that my Executor, hereinafter named shall have the power, but not the duty, to pay all my just debts, expenses of my last illness, and funeral expenses from my estate as soon after my death as shall be found convenient. GIFTS II. Personal and Household Effects. I bequeath my automobiles, household and the rest of my personal effects and other tangible property of like nature (not including cash or securities) (excluding the Lionel train set to be given to my grandson, TYLER WEIGHT) together with any existing insurance thereon, to my husband, EDWARD T. KODISH, if he survives me by thirty days. Should my husband, EDWARD T. KODISH, not be living on the thirty-first day after my death, I bequeath such tangible personalty and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided between them in as nearly equal shares as practical. I intend to leave a memorandum setting forth suggestions as to the distribution of certain items and, while the memorandum is not to be legally binding, I hope the suggestions in it will be carried out. I direct that the expense of packing, shipping, insuring and delivering any such property to a beneficiary entitled thereto shall be paid by my Executor as an administrative expense of my Estate. RESIDUARY ESTATE III. Residue. I give, the residue of my Estate, real and personal, wherever situated, to my husband, EDWARD T. KODISH, if he survives me by thirty (30) days. -- r vim, ~ ~'c1..~ ~- -1- If my husband has predeceased me or dies within thirty (30) days of my death, I give the residue of my Estate, in equal shares, to my children, LORI WEIGHT and EDWARD J. KODISH, subject to the option set forth in Paragraph VIII. A. of this Will, but if any child of mine has predeceased me, then to his/her issue, per stirpes and not per capita, and, in default thereof, to my surviving child. IV. Power of Appointment. No provision of this Will shall exercise any power of appointment I may have. FIDUCIARIES V. Executor. I hereby nominate, constitute and appoint my husband, EDWARD T. KODISH, as Executor of this, my Last Will and Testament. In the event that my said husband shall predecease me, or be unwilling or unable to act as Executor, then I nominate, constitute and appoint my son-in-law, JACK WEIGHT, as Executor. VI. Bond. No Executor shall be required to give bond or other security for the performance of his duties. ADMINISTRATIVE PROVISIONS VII. Protective Provisions. To the extent permitted by law, the interest of beneficiaries in principal or income shall not be subject to the claims of their creditors and others, nor to lega'_. process, and shall not be voluntarily or involuntarily alienated or encumbered, except that nothing in this article shall preclude the assignment of all or any part of a beneficiary's interest to his/her descendants. Further exceptions may be made if my Executor approves. VIII. Management Provisions. My Executor shall have, in addition to the powers and authority conferred upon him by law, the following additional powers and authority: A. SelULease. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time, and upon such terms and conditions as he shall deem wise. However, if my husband has predeceased me, and if at my death, I own the property at 259 Salem Church Road, Mechanicsburg, PA 17050, I direct that my Executor shall promptly, upon his appointment by Grant of Letters Testamentary, notify my son, EDWARD J. KODISH, that he is granted the option to purchase my home by paying to my daughter one-half of the appraised value of the property within ninety (90) days of the appointment of the Executor. The appraised fair market value shall be determined by a real estate appraiser doing business in Cumberland County and appraisal shall be arranged for by the Executor and the fee shall be paid as an expense of my estate. A copy of the appraisal shall be provided to my son within thirty (30) days of the Executor's appointment. The other one-half value of the -2- property shall be deemed to be the distribution value to my son of his interest in the house as it constitutes part of the residue of my estate. The one-half value, if paid to my daughter, as outlined shall be deemed to be the distribution to her of her interest in the house as it constitutes part of the residue of my estate. My son may waive this option in writing during the ninety (90) day period after appointment of the Executor. If he does not waive the option in writing, but fails to pay the one-half interest to my daughter within ninety (90) days of the appointment of my Executor, the option shall expire and my Executor may proceed, as he chooses, to sell or lease the property as set forth above. B. Retain/Invest. To retain and to invest in all forms of real and personal property, including common trust funds, mutual funds and money market deposit accounts regardless of any limitations imposed by law on investments by executors, or any principle of law concerning investment diversification. C. Title to Property. To cause any security or other property which may constitute a portion of my Estate to be issued, held or registered in his own name, or in the name of a nominee, or in such form that title will pass by delivery. D. Capital changes. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the assets of any corporation or other organization, the securities of which constitute a portion of my Estate, and to take any action with reference to such securities which, in the opinion of the Executor is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conversion privilege or subscription right given to him as the owner of any securities constituting a portion of my Estate; to accept and hold as a portion of my Estate securities resulting from any reorganization, consolidation, readjustment, sale, conversion or subscription. E. Expense of Estate. To pay all costs, taxes, charges and expenses in connection with the administration of my Estate. F. Allocate. To determine what is "income" and what is "principal" hereunder, and his decision thereon shall be fmal; and to purchase securities at a premium discount, and to apply or charge said premium or discount against income or principal as the Executor may determine. -~~~~ ~ -3- G. Borrow. To borrow money from any person, firm or corporation, for the purpose of protecting and preserving or improving my Estate hereunder; to execute promissory notes or other obligations for amounts so borrowed. H. EmP1oX. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of the funds held hereunder to which said compensation is attributable. TAX PROVISIONS IX. Death Taxes. I direct that all transfer and inheritance taxes, state or Federal assessed because of my death, whether the funds, property or insurance proceeds to which such taxes.are attributable pass under this Will or not, shall be paid out of my residuary estate; that my Executor pay, or provide for payment of all such taxes at such time or times, and in such manner as my Executor deems best. X. Tax Options. I authorize my Executor: A. Death Taxes. To exercise any options available in determining and paying death taxes in my estate; B. Income Taxes. To join with my husband in filing a joint income tax return; and C. Gift Taxes. To consent to any -gifts made by my husband being treated as having been made one-half by me for the purpose of laws relating to gift tax. IN WITNESS WHEREOF, I, KATHRYN M. KODISH, the Testatrix to this, my Last Will and Testament, typewritten on five (5) sheets of paper which I have identified at the bottom of each page by my signature, hereunto set my hand and seal the ,3 i day of ~~,9, ~ S 2007. U `~ . `~'~ (SEAL) KAT RYN M. KODISH ~ ~. -4- The preceding instrument consisting of this and four (4) other typewritten pages, each identified by the signature of the Testatrix, KATHRYN M. KODISH, was on this day and date thereof signed, published and declared by KATHRYN M. KODISH, the Testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence, and in the presence of each other have subscribed our names as witnesses. 0~«~~ COMMONWEALTH OF PENNSYLVANIA . SS: COUNTY OF CUMBERLAND . I, KATHRYN M. KODISH, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 9 1 ~ • l~ KA HRYN M. KOD SH Sworn or affirmed to and knowledged before me, by KATHRYN M. KODISH, the Testatrix, this ~~~ day of ~ , 2007. - Nota~'ublic I~f.~T~ii2I,AL ~a~AL GLQ13tA J. Cf13~~-''~~'!, i'ti~tar~ Pulsli~ Camp Ff€31 B~r~, Ctsmb~nd Cc~ar~ty ffly Ca>tnmiss~on Ex~s~S 3ujie 21, 211 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND . SS: We. ~n~elen /~1a/'ic: ~i'~a .and ~'ch~~ ~ ~onne/I the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw KATHRYN M, KODISH sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. c~~ ~~ Sworn or affirmed t~ and subscribed to before me by and ~,'charr~ ~;'. /'~,,,n~l ,witnesses this ~~°~ day of ,Qu9c,a-~ , 2007: Notary PbDTG.~'2~lL d«AL GL(?t~.1A 7. C~~E~€',~ ?fib, [v ,tar, a.~~llc Camp H!9! Ebro, C~rkb~ri~r~ C3lnty hEy Commiss!on Ex~ 3une 21, 2011 '~:,