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01-09-09
J 15056041147 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes county code vaar Fila Number Po Box.zaosot INHERITANCE TAX RETURN 2 1 0 8 0 4 8 5 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 04 10 2008 10 O1 1925 Decedent's Last Name Suffix Decedent's First Name MI RISHAR ELIZABETH R (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 INAPPROPRIATE OVALS BELOW ^ 1. Original Retum ^ 2. Supplemental Return ^ 3. Remainder Retum (date of death ^ 4. Limited Estate ^ poor to 12-13-82) qa Future Interest Compromise ^ 5 Feder l E tat T . a s e ax Retum Required itlete M tlealh after 12-12-82) I~ a, Decetlent Died Testate ,^ I (Attach Cepy of w~lq ^ ~ Decetlent Maintained a Livirq Truer 0 (Attach Copy of Truet) 8. Total Number of Safe Deposit Boxes ^ 9. Lidgadon Proceeds Receivetl ^ 10. Spousal Poverty Credit (date W tleaN ~ 11. EleMion to tax under Sec. 8113(A) beMreen 12-31-91 and 1-i-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name AMY M. MOYA Daytime Telephone Number 717 652 7323 Firm Name (If Applicable) N C L. O. OF SUSAN E. L EDERER REGISTER~IF~nLLSUg~oNLY~ = c~ ~ _ r First line of address T rTT ~ c 7 j 5011 LOCUST LANE ~ `''~ ~O " ~:~ ~ ~ - Second line of address -~ ~ ~.,n- ~'i . :n -ti ~ - City or Post Office DATE FILEDN HARR2SBURG State ZIP Code PA 17109 correspondent'se-mall address: Amy@Ledererlaw.com Untler penalties of perjury, I tleclare that I have examinetl this return including accompanying schedules antl statements, antl to the best of my knowledge antl belief, it is true wrrect and complete. Declaration of preparer other than the pe arP, n~<.,,,. ....,,.ue..... x= Elizabeth R. Vogel ~ PA 17057 Ii Amy M. Moya 5011 Locust Lane, Harrisburg, PA 17109 L Side 1 15056041147 15056041147 J V~ PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF Rishar, Elizabeth R. FILE NUMBER 21-08-0485 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, corcect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature #2 Name Addressl Addressl City, State, Zip ~/i Margueritte H. Kling C/ 6 Lancaster Avenue Date / -~~-Q J 150560722 REV-1500 EX RECAPITULATION - ~--- - 1. Real Estate (Schedule A) .................................................................................. .... 1. 2. Stocks and Bonds (Schedule B) ........................................................................ ... 2. 4 5, 7 2 5. 5 5 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)...... .... 3. 4. Mortgages & Notes Receivable (Schedule D) ............................._................... .... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Pro e ) p rty (Schedule E ............ .... 5. 2 , 2 0 6 . 7 1 6. Jointly Owned Property (Schedule F) (J Separate Billing Requested .......... ... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested .......... ... 7, 2 5 6, 9 1 6. 6 0 8. Total Gross Assets (total Lines 1-7) ............................._-..........__...._............ .. g, 3 0 4, 8 4 8. 8 6 9. Funeral Expenses 8 Atlministrative Costs (Schedule H) .................................... .. 9, -___- _ 1 6, 2 5 4. 3 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........................... ..... 10. 4 , 1 5 0 . 4 2 11. Total Deductions (total Lines 9 & 10) ................................ 2 0 , 4 0 4 . 7 2 ............................ . - 11. 12~ Net Value of Estate (Line 8 minus Line 11) ..............................._. ...................... ... 12 2 8 4, 4 4 4 1 4 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 4 , 4 4 4 . 1 4 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 .o0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at linealratex .045 284,444.14 16. 12,799.99 17. Amount of Line 14 taxable at sibling rate X 12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0 0 0 19. Tax Due .............................................................. .. .................. ........................... . . 19. 12, 799.99 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ X L Side 2 1505607220 1505607220 REV-1500 EX Page 3 File Number 21-08-0485 Decedent's Complete Address: DECEDENT'S NAME Elizabeth R. Rishar --__ STREET ADDRESS - ---- ______ 106 Boyer Street clrv ----- --__ STATE ~-- ZIP ~ - Summerdale ~ PA 17093 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 12,200.00 640.00 3. InteresUPenalty if applicable D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. Check box on Page 2 Line 20 6 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. A. Enter the interest on the tax due. Total Credits (A + g + C] Total InteresUPenalty (D + EJ This is theOVERPAYMENT >requesta refund This is theTAX DUE B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (1) 12,799.99 (2) 12,840.00 (3) (4) 40.01 (5) (5A) (58) Make Check Payable to: REGISTER OF WILLS, AGENT mnr t._a. t~PoU~ :c,.,.-, ... :~~~~;~'4 _n.~~ ~4' k,n ~n~113 k__t.e, tbm~'{+~`art'4is~"„ai PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred :................. b t i Yes No . re a n the right to designate who shall use the property transferred or its income :............................ .... i x ~I l t ~ d. re eive he pro mise for life of either payments, benefits or ca e? .. . ~ ............... ...~....._~........._........ 2 If d th ;] 9 g p P Y Y . ea occurred after December 12, 1982, did decedent transfer ro ert within one ear of death without receiwn ade uate censideration~. ......... .................................................... I~ x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... I~ x ~. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................. I-~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. < ,~ ta: .. ,-:~eA,a ,~ .. _. ,w,::...,,~: .. ,.;. .,.x.uwi=i it&rfft,l,tgpyt~a;~;{,aP's!41$Aw i4y,._~k rsarT S:.u s,! r,' fi :.:.$ -5 .'~~' ~ a-.+ :: 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 four 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 statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for tlisclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only benefciary. 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 imposetl on the net value of transfers to or for the use of the decedent's lineal benefciaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)J. 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)]. A sibling is defned untler Section 9102, as an individual who has at least one parent in common with [he decedent, whether by blood or adoption. Rev-150] E%i JB-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rishar, Elizabeth R. FILE NUMBER 21-OS-0485 All property JolnOy-ownatl with light o/ survivorship must bo tlla[losetl on Schetlule F. ITEM CUSIP NUMBER NUMBER DESCRIPTION UNIT VALUE 1 465897429 117.61 shares of Ivy Global Natural Resources A, - 39.18 CUSIP No. 465897429, held at Waddell & Reed Account No. 00035562798, titled to Elizabeth R. Rishar 2 Ias5a975oz 100035562798, ti led totEl abeth RRRiedn ccou tUNoIP 136.98 3 930057716 1,426.317 shares of Waddell 8 Reed Advisors 6-gp High-Income Fund A -CUSIP No. 930057716, held at Waddell 8: Reed Account No. 0035562798, titled to Elizabeth R. Rishar 4 930057776 1,426.317 shares of Waddell & Reed Advisors .041 High-Income Fund A -CUSIP No. 930057716, held at Waddell & Reed Account No. 000355562798, titled to Elizabeth R. Rishar (Dividend declared 4/10/2008) 5 las5asaszs I Accoun oNo. 000355627 8 flied to EI iabeth RnRishar 19 62 6 930057237 668.715 shares of Waddell 8 Reed Advisor Asset 12.56 Strategy Fund A -CUSIP No. 930057237, held at Waddell & Reed Account No. 00035562798, titled to Elizabeth R. Rishar TOTAL (Also enter on Line 2, Recapitulation) VALUE AT DATE OF DEATH 4,607.96 8,098.14 9,727.48 58.48 14,834.43 8,399.06 45,725.55 pr more space is needed, adtlitlonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-99) Rev-i BOa EX. (B-96) SCHEDULE E CASH, BANK DEPOSITS, 8t MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TA%RETURN RESIDENT DECEDENT ESTATE OF Risher, Elizabeth R. FILE NUMBER 21 08 0485 Inclutle the proceeds of litigation antl the date the proceeds ware receivetl by the estate. All property jolntlyowned with the right M survlvorahip moat be disclosed on echetlule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Household Goods 500.00 2 check from U.S. Treasury (stimulus payment) 300.00 3 check from Highmark (health insurance premium refund) 268.92 4 check from Highmark (prescription refund) 39.99 5 Checking Account No. 51-4011-5494 -held at PNC Bank, titled to Elizabeth R. Risher 1,097.80 (accrued interest $0.08) TOTAL (Also enter on Line 5, Recapitulation) I 2 206 71 (If mo a space s needed, addlhonal pages of the same size) Copyright (c) 2002 form sokware only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EXr (8-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TPX RETURN RESIDENT DECEDENT ESTATE OF Rishar, Elizabeth R. LE NUMBER 21-08-0485 This schedule must be mmplatetl and fled M the answer to any of questions 1 through 4 on the reverse sitle of the REV-1500 COVER SHEET is yes. i on NUMBER uwL.rur I IVN UH PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 House and Lot located at 106 Boyer Street, 187,916.60 100.000 3,000.00 184 916 60 Summerdale -gifted to Francis R. Rishar on , . January 10, 2008 (transferred within 1 year of death) ($154,030.00 (assessed value) X 1.22 (common level ratio factor at time of gift) 2 436.68125 shares of - Waddell 8a Reed Advisors 3,000.00 100 000 3 000 00 High Income Fund A, CUSIP No. 930057716, . , . 0.00 gifted to Elizabeth R. Vogel, daughter, on 4/7/2008 (transferred within 1 year of death) ($6.87/NAV) 3 436.68125 shares of -Waddell 8 Reed Advisors 3,000.00 100.000 3,000 00 0 00 High Income Fund A, CUSIP No. 930057716, . . gifted to Patricia A. Weigel, daughter, on 4/7/2008 (transferred within 1 year of death) ($6.87/NAV) 4 436.68125 shares of -Waddell & Reed Advisors 3,000.00 100 000 3 000 00 High Income Fund A, CUSIP No. 930057716, . , . 0.00 gifted to Margueritte H. Kling, daughter, on 4/7/2008 (transferred within 1 year of death) ($6.87/NAV) 5 436.68125 shares of -Waddell 8 Reed Advisors 3,000.00 100 000 3 000 00 High Income Fund A, CUSIP No. 930057716, . , . 0.00 gifted to Christiana Heiman, daughter, on 4/7/2008 (transferred within 1 year of death) ($6.871NAV) Total of Continuation Schedules See attached pages TOTAL (Also enter on Line 7, Recapitulation) 256,916.60 (If more space is nestled, atltlitional pages or the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form Pq-1500 ScheduleG (Rev. 6-98) Rev-1510 EXa (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY DDMMDNJ.EALTN DR RENNSYLVANIA INHERITANCE TA% RETURN continued RESIDENT DECEDENT ESTATE OF Rishar, Elizabeth R. FILE NUMBER 21-08-0485 ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION pF gPPLICARLE TAXABLE j VALUE 6 179.64075 shares of -Ivy Global Natural 6,000.00 100.000 3,000.00 3 000 00 Resources A, CUSIP No. 465897429, gifted to . . Elizabeth R. Vogel, daughter, on 4/23/2007 (transferred within 1 year of death) ($33.40/NAV) 7 179.64075 shares of -Ivy Global Natural 6,000.00 100.000 3,000 00 3 000 00 Resources A, CUSIP No. 465897429, gifted to . , . Patricia A. Weigel, daughter, on 4/23/2007 (transferred within 1 year of death) ($33.40/NAV) 8 179.64075 shares of -Ivy Global Natural 6,000.00 100.000 3 000 00 3 000 00 Resources A, CUSIP No. 465897429, gifted to , . , . Margueritte H. Kling, daughter, on 4/23/2007 (transferred within 1 year of death) ($33.40/NAV) 9 179.64075 shares of -Ivy Global Natural 6,000.00 100.000 3,000.00 3 000 00 Resources A, CUSIP No. 465897429, gifted to , . Christiana Helman, daughter, on 4/23/2007 (transferred within 1 year of death) ($33.40/NAV) 10 311.85025 shares of -Ivy Mortgage Securities 3 000 00 100 000 Fund A, CUSIP No. 465898526, gifted to Elizabeth , . . 3,000.00 R. Vogel, daughter, on 417/2008 (transferred within 1 year of death) ($9,62/NAV) 11 311.85025 shares of -Ivy Mortgage Securities 3,000.00 100 000 Fund A, CUSIP No- 465898526, gifted to Patricia . 3,000.00 A. Weigel, daughter, on 4/7/2008 (transferred within 1 year of death) ($9.62/NAV) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleG (Rev. 6-98) Rev-1510 E%~18-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWFi1LTH OF PENNSYLVANIA INHERITANCE TAX RETVRN continued RESIDENT DEOEOENi ESTATE OF Rishar, Elizabeth R. FILE NUMBER 21-08-0485 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST E%CLUSION (IF APPLICABLE TAXABLE ) VALUE 72 311.85025 shares of -Ivy Mortgage Securities 3 000 00 700 000 Fund A, CUSIP No. 465898526, gifted to , . . 3,000.00 Margueritte H. Kling, daughter, on 417/2008 (transferred within 1 year of death) ($9.62/NAV) 13 311.85025 shares of -Ivy Mortgage Securities 3 000 00 100 000 Fund A, CUSIP No. 465898526, gifted to , . . 3,000.00 Christiana Helman, daughter, on 4/7/2008 (transferred within 1 year of death) ($9.62/NAY) 14 477.327 shares of -Waddell & Reed Advisors 6 000 00 100 000 Asset Strategy Fund A, CUSIP No. 930057237, , . . 6,000.00 gifted to Elizabeth R. Vogel, daughter, on 4/7/2008 (transferred within 1 year of death) ($12.57/NAY) 15 477.327 shares of - Waddell 8: Reed Advisors 6 000 00 100 000 Asset Strategy Fund A, CUSIP No, 930057237, , . . 6,000.00 gifted to Patricia A. Weigel, daughter, on 4/7/2008 (transferred within 1 year of death) ($12.57/NAY) 16 477.327 shares of -Waddell & Reed Advisors Asset Strategy Fund A, CUSIP No. 930057237, gifted to Margueritte H. Kling, daughter, on 4/7/2008 (transferred within 1 year of death) ($12.57/NAY) 17 477.327 shares of -Waddell & Reed Advisors Asset Strategy Fund A, CUSIP No. 930057237, gifted to Christiana Helman, daughter, on 4/7/2008 (transferred within 1 year of death) s,ooo.oo 11ao.oao I I s,ooo.oo 6, 000.0 O 1100.00 O I I 6, 000.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleG (Rev. 6-98) Rev-1510 EX~ (6-90) SCHEDULE G INTER-VIVOS TRANSFERS 8r COMMONWEALTH OF PENNSriVANW MISC. NON-PROBATE PROPERTY INHERITANCE TqX RETURN continued RESIDENT DECEDENT tSTATE OF Rishar, Elizabeth R. LE NUMBER 21-08-0485 ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT ANO DATE OF DEATH %oF Deco's THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST 18 597.6095 shares of -Waddell 8 Reed Advisors 6,000.00 100.000 Asset Strategy A, CUSIP No. 930057237, gifted to Elizabeth R. Vogel, daughter, on 4/23/2007 (transferred within 1 year of death) ($10.04/NAV) TAXABLE VALUE 6,000.00 19 597.6095 shares of -Waddell 8 Reed Advisor; 6,000.00 100.000 6,000.00 Asset Strategy A, CUSIP No. 930057237, gifted to Patricia A. Weigel, daughter, on 4/23/2007 (transferred within 1 year of death) ($10.04/NAV) 20 597.6095 shares of -Waddell 8 Reed Advisors 6,000.00 100.000 6,000.00 Asset Strategy A, CUSIP No. 930057237, gifted to Margueritte H. Kling on 4/23/2007 (transferred within 1 year of death) ($10.04/NAV) 21 597.6095 shares of -Waddell $ Reed Advisors 6,000.00 100.000 Asset Strategy A, CUSIP No. 930057237, gifted to 6,000.00 Christiana Heiman, daughter, on 4/23/2007 (transferred within 1 year of death) ($10.04/NAV) TOTAL (Also enter on Line 7, Recapitulation) 256,916.60 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+t13-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Rishar, Elizabeth R. FILE NUMBER 21 08 0485 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached 9,570.30 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Law Offices of Susan E. Lederer 3,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 claimant Francis A. Rishar Street Address 106 Boyer Street city Summerdale State PA Zip 17093 Relationship of Claimant to Decedent SOn 4. Probate Fees Cumberland County Register of Wills 154.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. ~ Other Administrative Costs 30.00 TOTAL (Also enter on line 9, Recapitulation) 16 254 30 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF Rishar, Elizabeth R. LE NUMBER 21-08-0485 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exoenses 1 Sullivan Funeral Home 7,177.06 2 Rolling Green Cemetery - (burial) 1,295.00 3 Blooms By Vickrey - (flowers) 580.83 4 Funeral Luncheon 392.41 5 Deaflink 125.00 H-A Subtotal 9,570.30 OtherAdministrative Costs 8 Register of Wills -filing fee 30.00 H-67 Subtotal 30.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule H (Rev. 6-98) Revd512 E%~ (6-98) SCHEDULE 1 DEBTS OF DECEDENT , MORTGAGE LIABILITIES, & LIENS CpMMONWEALTH DF RENNSVLVANIA INHERITANCE TA% RETURN RESIDENT pECEDENT ESTATE OF Rishar, Elizabeth R. FILE NUMBER 21 08 0485 Inelutle unreimbursetl metlical expanses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 personal tax 4.90 2 AT8rT (phone bill) 53.38 3 MCI (phone bill) 78 52 4 Comcast (cable bill) 295.42 5 sewer/trash bill 115.00 6 Jeff Clouser (lawn care) 520.00 7 Swenson (bottled gas) 87 25 8 ambulance service 40.50 9 PP8:L (electric bill) 144.00 10 real estate tax 536.63 11 FIA Card Services 2,234.82 12 FIA Card Services 39.00 TOTAL (Also enter on Line 10, Recapitulation) I 4 150 42 Qt more space Is needed, atltllbonal pages o! the same wze) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA•1500 Schedule I (Rev. 6-98) REV-151] EX+19-00) I SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Rishar, Elizabeth R. FILE NUMBER NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. $116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not Llst Trusts . L r'VO'U SHARE OF ESTATE (Words) YO.7 AMOUNT OF ESTATE ($$$) See attached schedule Enter dollar amounts for distributions shown above o li 1 5 h Total 284,444.14 n nes t rough 18, as appropr iate, on Rev 1500 cove r sheet II. 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 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 6-98) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Elizabeth R. Rishar 04/10/2008 201-16-6102 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) (ggg) 1 Chrie4iana Flclm~n 9 Lewis Lane "°"y""' 24,881.89 Enola, PA 17025 2 Margueritte H. Kling Daughter 6 Lancaster Avenue 24.881.89 Enola, PA 17025 3 Elizabeth R. Vogel Daughter 105 Shirley Drive 24.881.88 Middletown, PA 17057 4 Patricia A. Weigel Daughter 1062 S. Pfoutz Valley Road 24,881.88 Millerstown, PA 17062 5 Francis A. Rishar 106 Boyer Street Son (died 8H 2/2008 - 184,916.60 Summerdale, PA 17093 testamentary trust 6 Joan M. Wehler Daughter not funded) (deceased) Total 284.44414 1 APR. 11. 2008 'Q:09AM 88470' WAD6E! L&REED 71)5919763 N0. 665 P. 2 m O i Z 2i 0 e 3 S W m v m m n a O 4 w m e m ,y m :~ 0 K 1 ~ ~! ~~ Q S W ,~ 'o A ' ~ I ~ S ~ N ~ ~ ~ . O y m -. ~ ;f° a.~ i ~ 9 C I N Im '~j~ °o O ~ r. ~; ~; o T N ~; ~ z Z m 3 a V m m m A N 0 0 0 O Z 2 m m m N V C m d m A 0 m 0 0 0 0 Z Z CD5 ~ o C~ m A n 0=- ~ n ~ O ~ Ny ?C ~ m 3 m_ m m~ mXm? _ M a m ~ ~~= y ~ D ~ ~ rc ~R m ~ Y r ~~ o a G y .~ ~ W N N ~ m ~ ~ ~ o ~ N ? ~ ~ ~ ~ ~ ~ ~ Z D = ~ ~ ~~~~V~~~ { ~ 1-~ ~ s . ~' i - 6 X G ~ '~ ~ ~ t_, SchR.c o ~~~ a, 7 ~ m ~ A~ -{ n O ... 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Ui ~ T n m a m 3 d c C Al APR.'7.2008 'D:11A~1 884701 WADDE!L&REED 1175419163 N0. 685 P. 6 a 0 X O 2 d m m 2 0 2 ', o ~' . ~ . W m m m n o A ' v N O m m A h tDi O t O O M .7. ~k ~ d orm,m w N a~i w a a w ~» ,a m ~ m 2 ~ o D ,, n ~ ~ 'w . ~ ~ ~ b m ~c B 3 C C_ Q. C CI tviv.vn: IYlstoncal rrlces Tor 1V Y liLUtiAL NA1 UKAL 1~JUUKC'LJ N U -Yahoo! N't... Yage I oft ~~ ri.. P c!~Ma ke yt My Home Page Mi, bearcani.24 N,,, ~p JR.~t1~O~, r'l la[H~4~ Search _. WEB SEARCN Dow ''~ 1.56°/o Nasdaq 11.64°/° 1~_~~~ cET DuDTES ~ Finance Search _.. Ivy Global Natural Resources A (IGNAX) E~TRADE `~ ` ~`'~`~'` ' ` . '~~id~/w(y. Historical Prices Thu, ]un 5, 2008, 3:4aPM ET - U.S. Markets close in 12mins On ]un a: 41.$0 i 0.64 (1.62%) AMERI4RADE ~~ci cjc; traci~s, IVt~ surprises. Get Nistorical Prices for: SET DATE RANGE Daily Start Date: Apr 10 2008 E8. 7an 1, _ zoos (_~•Weekly End Date: Apr 10 2008 r~. •Monthly ?Dividends Only Get Prices First ~ Prev ~ Next ~ Last PRICES Date Open High Low Close Volume Adj Close' 10-Apr-08 39.18 39.18 39.18 39.18 0 39.18 `Close price adjusted for dividends and splits. First ~ Prav ~ Nex: ~ Last '~' Download To.Spreadsheet ,-'1 tO rJ ~ ry J / 4' i°~~ ~/OJ -~-Add to Portfolio =:= Set Alert "-.:, Email ~o a Friend Get Nistorical Prices for Another Symbol: ~ 5 GO ym bol.4pokup Stock Screener Splits I http://finance.yahoo.com/q/hp?s=IGNAX&a=03&b=10&c=2008&d=03&e=10&f=2008&g=d 6/5/2008 ADVERTISEMENT 'iiv~. llmwrrcal rtil,ca l~f 1v 1 tlvtntVVH 11V1VAL UKVWlti l'U1V L1 !_;- Yan00! 1"1R... Yage 101 ~1 ;.: i > -qah t r.FOa ke Y? My Home Page Nr, bea:<ap1224 y .p, 7~ T 7~^'1 ~^~ ' , . - o Y.AHOO~, I'INANC~ Search WEB SEARCH DOw T 1.57°!° Nasdaq ? 1.65 %° Thu, ]un 5, 2008, 3:49PM ET - U.6. Markets close in llmins. GET OUDTES ~ Finance Search Ivy International Growth A (IVINX) ~~+ .. ' ll j~ ~ ~ AMERITRAOE '}°J~ ,.~. i ~~~ On Su yy. a r i ~ 5 : n a 37.75 10.301a~s°rl y a Nc m lan:anance }ee ti. FRE£ TRADES t"" ~"` •,~ ~§ ;a ~ ~ r C ~ k« ~ '"OR4ne _ u~ Hi ~. ~Ffde/ityt rmd~ S storical Prices Get Histori l P GO i Z ca r ces for: ~ SET DATE RANGE ADVERTISEMENT Start Date: Apr 10 2008 eg. Jan t, ia:~ Daily - zno3 !.-? Weekly End Date: Apr 70 2008 ~::._,~ Monthly _:~ Dividends Only Get Prices Blockteat your trading LI'sr I Prel- I Nexi ~ Last S#rptegle5 Wltfl PRICES Wealth^Lcb Date Open High Low Close Volume Adj (]ro: Close' 10-Apr-OB 36.98 36.98 36.98 36.98 0 36.98 `Close price adjusted for dividends and splits. sirs[ ~ Prev ~ Nex! ~ Lasl ~ - ~" .Download To $~read~heet l ~~~ • "'Fidel"ty Smart. move: :~ Add to Portfolio '~' Set pert , : Email to a Friend Get Historical Prices for Another Symbol: ~GO Symbol Lookup Stpck.Screener • Splits http://finance.yahoo.com/q/hp?s=IVINX&a=03&h=10&c=2008&d=03&e=10&f-2008&g=d 6/5/2008 UNH1X: Historical Prices for WADDFLL & REED ADVISORS HIGH IN -Yahoo! Fina... Page 1 of 2 r r. n "'I .- ~ull ,.rMalce vJ t4y Honve Page p~ -. Hi. 6earcap1224 ,,, :, .." Help YAZ~C~C>~n ~!1\AEM~G Search WEB SEARCH Dow t 1.69 %° Nasdaqi' LJ4 %° ihu, ]un 5, 2008, 3:SSPM ET - U.S. Markets close in 6mins. GET QUOTES Finance Search Waddell & Reed Adv High-Income A (UNHIX) ANIBRITAADE ;`w .6'!'k" ¢ ~ On Jun a: 6.9~ 3 0.01 (0.14%) a Nc r ~ i ntenunce + en ~ ~ E- TRAl7E ~°" ~ e ~ r' ~ - ~ ~. ( Fidelity. ~ I `" ~ ; .~ / HIStOyiCdI PyICES Get Historical Prices for. GO S~~~ud u(~. 13 SET DATE RANGE •;o• Daily ADVERTISEMENT ~-~ /~ 7 ' .~~ Start Date: Apr 10 2008 Eg. Jan 1, - aoos i_i Weekly End Date: Apr 10 2008 ~~_-Monthly _ Dividends Only Get Prices Frst ~ Prev ~ Next ~ Last PRICES Date Open High Low Close Volume Adj Close' 10-Apr-OB 6.82 6.82 6.82 6.82 0 6.82 1U-Apr-OS $0.041 Dividend • Close price adjustetl for dividends and splits. First ~ Frev ~ Next ~ Last '`~ Download T S re dsheet -~_~ ~~ ~i ~ ~ . ~~ ~ ~ C~ 7 ~L'7 . ~/ ~ . 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Pale 1 of 2 7;tt P`y •; ::r ^ i ~;; mrMal:e Pt MY Home Page ~'r ^^ `, Ni, bear<sp 1224 , ~ ^ A .{elp ~.~'itl~ll~., FINA.NCI" Search WE9 SEARCH Dow 't 1.70% NdSdaq 't' 1JB% Thu, ]un 5, 2008, 3:56PM ET - Us. Markets close in 4mins. GET DUO7E5 ~ Finance Search Waddell 8r Reed Adv Asset Strategy A (UNASX) _ ~~--;~~!! on Jun a 12.44 # 0.10 (0.80%) / : ~1 ~ tkyri ~~' ,r~~r 9,:J AMERITRAOE r , ,~,,, ~~ V e~ ~ APY -~ TRADE FREE FOR '. ~'.. ... .~ ;_~'/(~~~r'/~r fJ+A>C f2ATE SAVItdGS 3o DAV5 .+. GET Stoo r+1RflpE BfiryK. M[MBCR IpIC ~___ ~/`I~ n~/ Historical Prices \\/ t^jtt/ '/`a` Get Historical Prices for: GO /~ / ~ SET DATE RANGE ^~~ I~-~ ADVERTISEMENT XJ •o~Daily ~lli Start Date: Apr 10 2008 Eg. 7an I, : ~lli zoo3 Weekly End Date: Apr 10 2008 i_) Monthly ': , ~;_1 Dividends Only "'~°'~,,;„,~„~,,,,,,, Get Prices t t', Firs: ~ r re~.~ ~ Next ~ Las. _ ~~ .s. PRICES ': Date Open High Low Close Volume Adl Close• 10-Apr-08 72.56 12.56 12.56 12.56 0 12.56 !I 'Close price adjusted for dividends and splits. Firs? ~ Prev ~ Next ~ Las; - t1 ~ Download To ~readshe~t V ~~,7rs~~ c6 ~`'~ l . ~ l~ : FOR UP TO 1 ~ MO~V HS -:, ~; : ti __ _. _. ~' Add to Portfplio 'v Set Alert :: Email_to a Friend Get Historical Prices for Another Symbol: GO 5ym bol L~k_up Stock Screener Selits http://finance.yahoo.com/q/hp?s=UNASX&a=03&b=10&c=2008&d=0~&e=10&f==2008& 6/5/2008 g... ~~ [VVU iVvV~~in inu unun TIL IVJ LIYI IY V, UU7l f, I Q FNCBANC The Thinking aehind The Moirey June 13, 2008 5~ ~~ ~ ~ 'rte ~,~ - S Susan E Lederer Attorney at Law 4811 Jonestown Rd Ste 226 FTamsburg, PA 17109 RE: Elizabeth R Rishar 55N; 20.1-]6-6102 DOD: 04-10-2008 Dear Ms. Lederer: In respouse to your request for bate of Death balances for the customer noted above, our records show the following: Checking Acconnt Account # 5 1401 1 5494 Established OS-O1-1972 ELIZAI3E"I7~I R RISHAR DOD balance: $1,097,72 + 0,08 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 aay financial transactions or provide statements. If you need assistance with any of these items, please cal] 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch ofTice. Sincerely, Lon A Robertson 1-800-762-1775 P7-PFSC-04-F 500 First Ave Pittsburgh, PA ]5219 Member FDIC Page ] of ] CSc. ~~~ ~~ Prepared by/Mail to: Susan E. Lederer, Esquire 4811 Jonestown Road Suite 226 Harrisburg, PA 17109 scl,~~~~ ~s, T~t> ~ TAX PARCEL: 09-I1-3004-045 Deed This indenture, made the 10th day of January, in the year of our Lord two thousand and eight (2008), Between ELIZABETH R. RISHAR, a widow not since remarried, by and through ELIZABETH R. VOGEL, her daughter and attorney-in- fact, pursuant to a Power of Attorney dated July 22, 2004 and intended to be recorded simultaneously herewith in the Recorder of Deeds Office of Cumberland County, Pennsylvania, GRANTOR and FRANCIS A. RISHAR, a single man, Grantee ~h~~v~'z'tnesseth .;:~ That the Grantor, for and in consideration of the sum of One and No/100 ($1.00) Dollars, lawful money of the United States of America, unto them well and truly paid by the Grantee at or before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, has granted, bargained and sold, released and confirmed, and by these presents does grant, bargain and sell, release and confirm unto the Grantee, her successors and assigns. ALL THAT CERTAIN lots or parcels of land situated in East Pennsboro Township, Cumberland County, Commonwealth of Pennsylvania being more particularly bounded and described as follows, to wit: TRACT ONE ALL THAT CERTAIN lot or parcel of land situated in East Pennsboro Township, Cumberland County, Pennsylvania, known as Lot No. 80, Section C in the Plan of Summerdale, Pennsylvania, as ,~ recorded in the Office of the Recorder of Deeds in and for the County of Cumberland and Commonwealth of Pennsylvania, in Plan Book No. 1, page 44 (Revised Plan Book No. 2, Page 109) facing 50.00 feet on the North side of Boyer Street and extending back an even width 150.00 feet to a 12 foot wide alley. TRACT TWO ALL THAT CERTAIN lot or parcel of land situated in East Pennsboro Township, Cumberland County, Pennsylvania, known as Lot No. 81, Section C in the Plan of Summerdale, Pennsylvania, as recorded in the Office of Recorder of Deeds in and for the County of Cumberland and Commonwealth of Pennsylvania, in Plan Book No. 1, Page 44 (Revised Plan Book No. 2, Page 109), facing 50.00 feet on the North side of Boyer Street and extending back an even width 150.00 feet to a 12 foot wide alley. UNDER AND SUBJECT to all restrictions, easements, covenants, conditions and agreement of record. BEING THE SAME PREMISES which ELIZABETH R. RISHAR, Successor Trustee of the ANTHONY B. RISHAR LIVING TRUST, now known as the ANTHONY B. RISHAR FAMILY TRUST dated May 5, 2004 and ELIZABETH R. RISHAR, Trustee, or her successors in trust under the ELIZABETH R. RISHAR LIVING TRUST dated July 24, 1998, and any amendments thereto, by deed dated November 10, 2005 and recorded November 18, 2005 in Deed Book 271, Page 5914, in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, granted and conveyed to Elizabeth R. Rishar, the Grantor herein. THIS TRANSFER IS EXEMPT FROM REALTY TRANSFER TAX AS A TRANSFER FROM A PARENT TO A CHILD. TOGETHER with all and singular the building, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of the said Grantor, in law, equity, or otherwise howsoever, of, in, and to the same and every part thereof. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the messuage or tenement thereon erected, hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the Grantee, her successors and assigns, to and for the only proper use and behoof of the Grantee, her successors and assigns, forever. AND the Grantor, for herself, her heirs, personal representatives and assigns, does covenant, promise and agree, to and with the Grantee, her successors and assigns, by these presents, that they, the Grantor, her heirs, personal representatives and assigns, all and singular the hereditaments and premises hereby granted or mentioned and intended so to be, with the appurtenances, unto the Grantee, her successors and assigns, against they, the Grantor, her heirs, personal representatives and assigns, and against all and every person and persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under him, her, them or any of them, shall and will, Subject as aforesaid, WARRANT and forever DEFEND. In witness whereof, the Grantor has hereunto set her hand and seal. Dated the day and year first above written. Sealed and Delivered in the Presence of: t.. .~.ie$~-~ U~;~-cl~ge-~-~ WITNESS 's ~j~~ ~~ ~. ' ~~ ~ G~G~'CZ~ (SEAL) ELIZP,$ETH R. R SHAR, by her attorney-in-fact, ELIZABETH R. VOGEL Certificate of Residence I hereby certify that the precise residence of the Grantee herein is as follows: c/o Francis A. Rishar 106 Boyer Street Summerdale, PA 17093 r l,( `~ , ~~ V i. t ney f Grantee Acknowledgement COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ~ ss On this, the 10th day of January, 2008, before me, a Notary Public in and for the State of Pennsylvania, the undersigned -officer, personally appeared ELIZABETH R. VGGEL 'mown to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, as attorney-in-fact for her mother, ELIZABETH R. RISHAR, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. DUotary Public COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND COMMONWEALTH OF PENNSYLVANIA Notarial Ssal Jacqueline M. Mindeck, Notary public Lower Paxton 7wp., 6auphin Count' MY Commission Expires Oct. 25.2070 Member, Pannsylvarla Association of Notaries ss: RECORDED in the Office of the Recorder of Deeds in and for Cumberland County, in Record Book Page _ WITNESS my hand and official seal this day of RECORDER OF DEEDS ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 200802430 Recorded On 1/24/2008 At 11:33: 11 AM * Instrument Type -DEED Invoice Number - 13081 User H) - AF * Grantor - RISHAR, ELIZABETH R * Grantee - RISHAR, FRANCIS A * Customer - LEDERER * FEES STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $10.00 JUSTICE RECORDING FEES - $11.50 RECORDER OF DEEDS AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 EAST PENNSBORO SCHOOL $0.00 DISTRICT EAST PENNSBORO TOWNSHIP $0.00 TOTAL PAID $38.50 * Total Pages - 5 Certification Page DO NOT DETACH This page is now part of this legal document. I Certify this to be recorded in Cumberland County PA a pF cuye r` G~'~ F ~/~~wT/° ~ , 9So f RECORDER O~DEEDS ~~ r7so " -Information denoted by an asterisk may change during the verification process and may not be reflected on this page. I II II Ilol I II VIII TaxDB Result Details Detailed Results for Parcel 09-11-3004-045. in the 2004 Tax Assessment Database DistrictNo 09 Parcel ID 09-11-3004-045. MapSuffix HouseNo 106 Direction Street BOYER STREET Ownerl RISHAR, FRANCIS A C/O PropType R PropDesc & FOURTH STREET LivArea 2592 CurLandVal 24250 CurlmpVal 129780 CurTotVal ]54030 CurPrefVal Acreage 34 CIGrnStat TaxEx I SaleAmt 1 SaleMo Ol SaleDa 24 SaleCe 20 SaleYr 08 DeedBkPage 200802430 YearBlt 1955 HF_File Date 10/28/2004 HF_Approval_Status A ~~~~~~- G http://taxdb.ccpa.net/details.asp?id=09-i ]-3004-045.&dbselect=l Page 1 of 1 1/7/2009 UNHIX: Historical Prices for WADDELL & REED ADVISORS HIGH IN -Yahoo! Tina... Page 1 of 2 Yah eo! My Yahou! Mail Mccore L Make Y! My Homapage New User? 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TRADE FREE FDR 30 DAYS#GETafOp On ]an 6: 7.00 t 0.02 (0.29%) SC~LQ el~u (~,, G J ~~e h, s ~~ ~ ~~ Date Open High Low Close Volume Adj Close' 23-Apr-07 10.04 10.04 10.04 10.04 0 9.43 ' Close price adjusted for tlividends and splits. First ~ Prev ~ Next ~ Last !~_Download To Spreadsheet Add to PoMolio ~' SetAlert a Email to a Friend Get Historical Prices for Another Symhol: GO gym bo_I L~okuo Stock Scfeener Splits http://finance.yahoo.com/q/hp?s=UNASX&a=03&b=23&c=2007&d=03&e=23&f=2007&g... 1 /7/2009 Last Will and Te ~~Q stament of Elizabeth R. Rishar I, Elizabeth R. Rishaz, a resident of Summerdale, Cumberland County, Pennsylvania, revoke any prior wills and codicils made by me and declaze this to be my Last Will and Testament. Article One Family Information I have six children. Their names and dates of birth are: Elizabeth R. Vogel, born on June 5, 1947 Joan M. Wehler, bom on May 29, 1948 Patricia A. Weigel, bom on January 6, 1951 Mazgueritte H. Kling, born on Mazch 11, 1952 Francis A. Rishar, born on Februazy 2, 1953 Christiana Helman, born on September 18, 1963 All references to my children in my will are to these children. References to my descendants aze to my children and their descendants. Article Two Specific and General Gifts Section 2.01 Disposition of Tangible Personal Property I give all my tangible personal property, together with any insurance policies covering such property and claims under such policies in accordance with a "Memorandum for Page 1 Distribution of Personal Property" or other similaz writing directing the disposition of such property, which shall be dated and signed by me. I intend that the writing qualify to distribute my tangible personal possessions under applicable state law. Section 2.02 Contingent Distribution of Tangible Personal Property I give any tangible personal property not disposed of by a written memorandum to my children, in shares of substantially equal value, to be divided among my children as they shall agree. In case my children do not agree upon the division of the property within a reasonable time not to exceed 6 months afrer my death, my Executor shall make the division. My Executor may select an individual to represent any child my Executor believes is incapable of acting in his or her own best interest. My Executor, whose decision shall be final and binding, may use a lottery or rotation system to determine the order of selection and distribution of any such property, or may otherwise allocate and distribute the same. As an alternative, my Executor may sell any of the property and distribute the net proceeds equally among my living children. My Executor, whose decision shall be final and binding, may use a lottery or rotation system to determine the order of selection and distribution of any such property, or may otherwise allocate and distribute the same. As an alternative, my Executor may sell any of the property and distribute the net proceeds equally among my living children. My Executor shall incur no liability to any party for any decision made by my Executor with respect to either the division or sale of my tangible personal property, and any decision made by my Executor shall be final and binding on all of my beneficiazies. Section 2.03 Definition of Tangible Personal Property For purposes of this Article, my tangible personal property shall include but not be limited to my household furnishings, appliances and fixtures, works of art, motor ~~ehicles, pictures, collectibles goods, and hobb ~ Personal weazing apparel and jewelry, books, sporting y paraphernalia. Section 2.04 Encumbrances and Incidental Expenses of Tangible Personal Property ivly Executor shall distribute property under this Article subject to liens, security interests or other encumbrances on the property. My Executor shall pay, as an administration expense, the reasonable expenses of storing, packing, insuring, transporting and otherwise Gazing for my tangible personal property until actual delivery of each article of property to the appropriate beneficiary. Page 2 Article Three My Residuary Estate Section 3.01 Definition of My Residuary Estate All the remainder of my estate, including property referred to above that is not effectively disposed of, shall be referred to in my will as my "residuary estate." Section 3.02 Disposition of My Residuary Estate My residuary estate shall be administered as provided in Article Four entitled "Trust for Francis A. Rishar." Article Four Trust for Francis A. Rishar My Trustee shall hold the Distribution to Francis A. Rishar in trust for his benefit. Section 4.01 Administration of Francis A. Rishar's Trust My Trustee shall hold and administer Francis A. Rishaz's trust under the provisions of this Section. (a) Distributions for Special Needs My Trustee, in its sole, absolute, and unreviewable discretion, may distribute discretionary amounts of net income and principal for special needs of Francis A. Rishar not otherwise provided by governmental financial assistance and benefits, or by the providers of services. "Special needs" refers to the requisites for maintaining the good health, safety, and welfaze when, in the discretion of my Trustee, such requisites are not being provided by any public agency, office, or department of any state or of the United States. "Special needs" shall also include, but not be limited to, medical and dental expenses, annual independent checkups, clothing and equipment, programs of training, education, treatment and rehabilitation, private residential care, transportation (including vehicle purchases), maintenance, insurance, and essential dietary needs. "Special needs" may include spending money; additional food; clothing; electronic equipment such as Page 3 radio, recording and playback, television and computer equipment; camping; vacations; athletic contests; movies; trips; and money to purchase appropriate gifts for relatives and friends. My Trustee shall have no obligation to expend trust assets for such needs, but if my Trustee, in its sole, absolute and unreviewable discretion, decides to expend trust assets, under no circumstances should any amounts be paid to, or reimbursed to, the federal government, any state, or any governmental agency for any purpose, including for the caze, support, and maintenance of Francis A. Rishaz. (b) Objective to Promote Independence of Francis A. Rishar While actions aze in my Trustee's sole, absolute and unreviewable discretion, all parties to this trust agreement should be mindful that it is my wish that Francis A. Rishaz live as independently, productively, and happily as possible. (c) Trust Assets not to be Considered Available Resource to Francis A. Rishar The intent of this Trust is to supplement any benefits received, or for which the beneficiary may be eligible, through or from vazious governmental assistance programs and not to supplant any such benefits. All actions of my Trustee shall be directed toward carrying out this intent and the discretion granted my Trustee under this agreement to carry out this intent is absolute. For purposes of determining Francis A. Rishar's eligibility for any such benefits, no part of the principal or undistributed income of the trust estate shall be considered available to him for public benefit purposes. Francis A. Rishar shall not be considered to have access to principal or income of the trust, and he has no ownership, right, authority, or power to convert any asset into cash for his own use. My Trustee shall hold, administer, and distribute all property allocated to this trust for the exclusive benefit of Francis A. Rishaz during his lifetime. All distributions from this trust shaze are in the sole and absolute discretion of my Trustee, and Francis A. Rishar is legally restricted from demanding trust assets for his support and maintenance. In the event my Trustee is requested to release principal or income of the trust to or on behalf of Francis A. Rishar to pay for equipment, medication, or services that any government agency is authorized to provide, or in the event my Trustee is requested to petition a court or any other administrative agency for the release of trust principal or income for this purpose, my Trustee is authorized to deny such request and is authorized in its discretion to take whatever administrative or judicial Page 4 steps may be necessary to continue Francis A. R.ishaz's eligibility for benefits, including obtaining legal advice about Francis A. Rishaz's specific entitlement to public benefits and obtaining instructions from a court of competent jurisdiction ruling that neither the trust corpus nor the trust income is available to Francis A. Rishar for eligibility purposes. Any expenses of my Trustee in this regard, including reasonable attorneys' fees, shall be a proper charge to the trust estate. (d) Distribution Guidelines My Trustee shall be responsible for detemuning what discretionary distributions shall be made from this trust. My Trustee may distribute discretionary amounts of income and principal to or for the benefit of Francis A. Rishaz for those special needs not otherwise provided by governmental financial assistance and benefits, or by the providers of services. Any undistributed income shall be added to principal. In making distributions, my Trustee: Shall consider any other known income or resources of the beneficiary that are reasonably available; Shall take into consideration all entitlement benefits from any government agency, such as Social Security disability payments, Medicare, Medicaid (or any state Medicaid program equivalent), Supplemental Security Income (SSI), In-Home Support Service (IHSS) and any other special purpose benefits for which Francis A. Rishaz is eligible; Shall take into consideration resource and income limitations of any such assistance program; Shall make expenditures so that Francis A. Rishaz's standazd of living will be comfortable and enjoyable; Shall not be obligated to or compelled to make specific payments; Shall not pay or reimburse any amounts to any governmental agency or department, unless proper demand is ii~ade by such governmental agency and reimbursement is required by the state; and Shall not be liable for any loss of benefits. (e) No Seeking of Order to Distribute For purposes of determining Francis A. Rishaz's state Medicaid program equivalent eligibility, no part of the principal or undistributed income of Page 5 the trust estate shall be considered available to Francis A. Rishar. My Trustee shall deny any request by Francis A. Rishaz to (1) release principal or income of the trust to or on behalf of him to pay for equipment, medication, or services that the state Medicaid program equivalent would provide if the trust did not exist; or (2) petition a court or any other administrative agency for the release of trust principal or income for this purpose. My Trustee may, in its sole, absolute and unreviewable discretion, take necessary administrative or legal steps to protect Francis A. Rishar's state Medicaid program equivalent eligibility, including obtaining a ruling from a court of competent jurisdiction that the trust principal is not available to Francis A. Rishar for purposes of determining state Medicaid program equivalent eligibility. Expenses for this purpose, including reasonable attorneys' fees, will be a proper charge to the trust estate. (f) Indemnification of Trustee When Acting in Good Faith My Trustee shall be indemnified from the trust property for any loss or reduction of public benefits sustained by Francis A. Rishaz as a result of my Trustee exercising, in good faith, the authority granted to my Trustee under this Section. (g) Distribution Upon the Death of Francis A. Rishar If Francis A. Rishar should die after the establishment of his trust, but before the complete distribution of his trust, my Trustee shall distribute the remaining trust property in equal shares to my children, Elizabeth R. Vogel, Christiana Helman, Mazgueritte H. Kling, Patricia A. Weigel, and Joan M. Wehler, or to the survivor(s) of them, pro rata. If I have no living children, my Trustee shall distribute the balance of the trust property as provided in Article Five. Section 4.02 Distribution if Francis A. Rishar is Deceased If Francis A. Rishar should die before the establishment of his trust, my Trustee shall distribute Francis A. Rishar's share to my children, Elizabeth R. Vogel, Christiana Helman, Margueritte H. Kling, Patricia A. Weigel, and Joan M. Wehler, or to the survivor(s) of them, pro rata. If I have no living children, my Trustee shall distribute the balance of the trust property as provided in Article Five. Page 6 Article Five Remote Contingent Distribution If, at any time, there is no person or entity qualified to receive final distribution of my probate or trust estate or any part of it, then the portion of my probate or trust estate with respect to which the failure of qualified recipients has occurred shall be distributed to those persons who would inherit it had I then died intestate owning the property, as determined and in the proportions provided by the laws of the Commonwealth of Pennsylvania then in effect. Article Six Designation of Fiduciaries Section 6.01 Executor I name Elizabeth R. Vogel and Margueritte H. Kling, jointly as my Executor. If one of them is unable serve, then I appoint Christiana Heiman as my Executor. If Christiana Heiman is unable to serve, then I appoint Patricia A. Weigel as my Executor. If Patricia A. Weigel is unable to serve, then I appoint Joan M. Wehler as my Executor. Section 6.02 My Trustee 1 appoint Elizabeth R. Voge] and Margueritte H. Kling, jointly as my Trustee to serve as Trustee of any trusts created under my will. If one of them is unable serve, then I appoint Christiana Heiman as my Trustee. If Christiana Heiman is unable to serve, then I appoint Patricia A. Weigel as my Trustee. If Patricia A. Weigel is unable to serve, then I appoint '~ai:1`'1. Wehler as my Trustee. Article Seven Trust Administration Provisions The provisions of this Article pertain to any trust created under my will. Page 7 Section 7.01 No Court Proceedings Any trust created under my will shall be administered expeditiously, consistent with the provisions of my will, free of judicial intervention, and without order, approval or action of any court. A trust shall be subject to the jurisdiction of a court only if my Trustee or another interested party institutes a legal proceeding. A proceeding to seek instructions or a court determination shall be initiated in the court having original jurisdiction over matters relating to the construction and administration of trusts. Seeking instructions or a court determination shall not subject a trust to the continuing jurisdiction of the court. Section 7.02 Resignation of a Trustee A Trustee may resign by giving notice to the income beneficiaries of the trust and to any other Trustee then serving. Section 7.03 Removal of a Trustee No Trustee can be removed by any beneficiary, except for cause, which removal must be approved by a court of competent jurisdiction upon the petition of any beneficiary. In no event shall the court petitioned to approve the removal of a Trustee acquire any jurisdiction over the trust except to the extent necessary to approve or disapprove removal of a Trustee. If a beneficiary is a minor or is incapacitated, the parent or legal representative of the beneficiary may act on behalf of the beneficiary. Section 7.04 Default of Designation If the office of Trustee of a trust created under my will is vacant and no designated successor Trustee is able and willing to act as Trustee, a majority of my surviving children shall appoint an individual or corporate fiduciary as successor Trustee. Any beneficiary may petition a court of competent jurisdiction to appoint a successor Trustee to fill any vacancy remaining unfilled after a period of 30 days. By making such appointment, the court shall not thereby acquire any jurisdiction over the trust, except to the extent necessary for making the appointment. If a beneficiary is a minor or is incapacitated, the parent or legal representative of the beneficiary may act on behalf of the beneficiary. Section 7.05 Notice of Removal and Appointment Notice of removal shall be in writing and shall be delivered to the Trustee being removed and to any other Trustees then serving. The notice of removal shall be effective in accordance with its provisions. Page 8 Notice of appointment shall be in writing and shall be delivered to the successor Trustee and any other Trustees then serving. The appointment shall become effective at the time of acceptance by the successor Trustee. A copy of the notice shall be attached to my will. Section 7,06 Appointment of a Cotrustee Any individual Trustee may appoint a corporate fiduciary as a Cotrustee. A Cotrustee so named shall serve only as long as the Trustee who appointed the Cotrustee (or, if the Cotrustee was named by more than one Trustee acting together, by the last to serve of those Trustees) serves, and that Cotrustee shall not become a successor Trustee upon the death, resignation, or incapacity of the Trustee who appointed the Cotrustee, unless so appointed under the terms of my will. The Trustee appointing a Cotrustee may revoke the appointment at any time with or without cause. Section 7.07 Corporate Fiduciaries Any corporate fiduciary serving as a fiduciazy under my will must be a bank, trust company, or public charity that is qualified to act as a fiduciary under applicable federal and state law and that is not related or subordinate to any beneficiary within the meaning of Section 672(c) of the Internal Revenue Code. Section 7.08 Incapacity of a Trustee if any individual Trustee becomes incapacitated, it shall not be necessazy for the incapacitated Trustee to resign as Trustee. A written declazation of incapacity by the Cotrustee, if any, or, if none, by the party designated to succeed the incapacitated Trustee, if made in good faith, will terminate the trusteeship. Section 7.09 Appointment of Independent Special Trustee If for any reason the Trustee of any trust created under my will is unwilling or unable to act with respect to any trust property or any provision of my will, the Trustee shall appoint, in writing, a corporate fiduciary or an individual to serve as an Independent Special Trustee as to such property or with respect to such provision. The Independent Special Trustee appointed shall not be related or subordinate to any beneficiary of the trust within the meaning of Section 672(c) of the Internal Revenue Code. The Trustee may revoke the appointment at will. An Independent Special Trustee shall exercise all fiduciary powers granted by my will unless expressly limited elsewhere in my will or by the Trustee in the instrument appointing the Independent Special Trustee. An Independent Special Trustee may resign at any time by delivering written notice of resignation to the Trustee. Notice of resignation shall be effective in accordance with the terms of the notice. Page 9 Section 7.10 Majority Action of Trustees If two Trustees are eligible to act with respect to a given matter, the concurrence of both shall be required for action to be taken; if more than two Trustees aze eligible to act with respect to a given matter, the concurrence of a majority of my Trustees shall be required for action to be taken. A nonconcurring Trustee may dissent or abstain from a decision of the majority. A Trustee shall be absolved from personal liability by registering its dissent or abstention in the records of the trust. After doing so, the dissenting Trustee shall then act with my other Trustees in any way necessazy or appropriate to effectuate the decision of the majority. Notwithstanding any provision of my will to the contrary, a Trustee may disclaim or release, in whole or in part, by an instrument in writing, any power it holds as Trustee, irrevocably or for any period of time that the Trustee may specify. The Trustee may make the relinquishment of a power personal to the Trustee or may relinquish the power for all subsequent Trustees. Section 7.11 Disclaimer by Beneficiary Serving as Trustee Notwithstanding any provision of my will to the contrary, any beneficiary serving as a Trustee may disclaim or release, in whole or in part, by an instrument in writing, any power such beneficiary holds as Trustee, irrevocably or for such period of time as such Trustee may specify, without affecting the continuance of the power in any other Trustee. Section 7.12 Exoneration of My Trustee My Tn~stee is not obligzted to examine the accounts, records or actions of any previous fiduciary. My Trustee shall in no way or manner be responsible for any act or omission to act on the part of any previous fiduciary. Unless my Trustee has received notice of removal, my Trustee shall not be liable to any beneficiary for the consequences of any action taken by my Trustee that would have been, but for the prior removal of my Trustee, a proper exercise by my Trustee of the authority granted to my Trustee under my will. My Trustee may request and obtain from the beneficiazies or from their legal representatives, ag~~eements in writing releasing my Trustee from any liability that may have arisen from my Trustee's acts or omissions to act and indemnifying my Trustee from liability for the acts or omissions. An agreement described in this paragraph, if acquired from all the living beneficiazies of my will or from their legal representatives, shall be conclusive and binding upon all parties, born or unborn, who may have, or may in the future acquire, an interest in my will. My Trustee may require a refunding agreement before making any distribution or allocation of the income or principal of a trust created under my will and may withhold Page 10 distribution or allocation pending determination or release of a tax lien or other lien. This refunding agreement provision shall not apply to any distribution that qualifies for the federal estate tax charitable deduction. Section 7.13 Benefits Payable to My Trustee My Trustee may exercise any right to determine the manner and timing of payment (by lump sum or otherwise) of any benefits or assets payable by reason of my death to my Trustee or to any trust created under my will. This includes, but is not limited to, such benefits under life insurance policies, employee benefit plans, retirement plans or other contracts, plans or arrangements providing for payment or transfer at death to such trust. My Trustee shall not be liable to any beneficiary for the death benefit election selected. My Trustee shall not be obligated to undertake litigation for collection of any benefits or assets payable to such trust unless it is indemnified to its satisfaction against any liability and expense of such litigation. Persons or entities dealing in good faith with my Trustee shall not be required to see to the proper application of proceeds delivered to my Trustee, or to inquire into any provision of my will. Payment to my Trustee and the receipt of or release by my Trustee shall fully discharge the person or entity making such payment. Notwithstanding anything in my will to the contrazy, no benefits or assets payable by reason of my death to my Trustee or to any trust created under my will shall be subject to the claims against my estate, nor shall such benefits be subject to the control of my Executor nor be included in the property administered as a part of my probate estate. Section 7.14 Certificate by Trustee A written statement of the Trustee of any trust established under my will at any time as to any facts relative to the trust may always be relied upon and shall always be conclusive evidence in favor of any transfer agent and any other person dealing in good faith with the Trustee in reliance upon such statement. Section 7.15 Funeral and Other Expenses of Beneficiary Upon the death of an income beneficiary of a trust created under my will, my Trustee may pay the funeral expenses, burial or cremation expenses, enforceable debts and other expenses incurred due to the death of the beneficiary from trust property. This Section shall only apply to the extent the income beneficiary has not exercised any testamentary power of appointment granted to him under my will. My Trustee may rely upon any request by the personal representative or members of the family of the deceased beneficiazy for payment without verifying the validity or the amounts and without being required to see to the application of the amounts so paid. My Trustee may make decisions under this Section without regard to any limitation on Page 11 payment of expenses imposed by statute or rule of court and may be made without obtaining the approval of any court having jurisdiction over the administration of the deceased beneficiary's estate. Section 7.16 Trust Accounting Except to the extent required by law, my Trustees shall not be required to file annual accounts with any court or court official in any jurisdiction. Upon the written request of a beneficiary, my Trustee shall render an accounting at least annually to the income beneficiazies of the trust during the accounting period that includes the date of the written request. The accounting shall include the receipts, disbursements, and distributions occurring during the accounting period and a balance sheet of the trust property if no tax return is filed, or may consist just of the tax return for the accounting period if a tax return is filed for the trust. In the absence of fraud or manifest error, the assent by all income beneficiaries to an accounting of an Independent Trustee shall make the matters disclosed in the accounting binding and conclusive upon all persons, both those in existence on the date of my death and those to be born in the future who have, or will in the future have, a vested or contingent interest in the trust property. In the case of a minor or incapacitated beneficiary, that beneficiary's natural guardian or legal representative shall give the assent required under this Section. The failure of any person to object to any accounting by giving written notice to my Trustee within 60 days of the person's receipt of a copy of the accounting shall be deemed to be an assent by such person. The trust's financial records and documentation shall be available at reasonable times and upon reasonable notice for inspection by trust beneficiazies and their representatives. My Trustee shall not be required to furnish trust information regarding my trust to any individual, corporation, or other entity that is not a beneficiary or the representative of a beneficiary, and is not requesting the information pursuant to a valid court order. Section 7.17 Authority to Merge or Sever Trusts My Trustee may merge and consolidate a trust created under my will with any other trust, if the two trusts contain substantially the same terms for the same beneficiaries and at least one Trustee in common. My Trustee may administer the merged and consolidated trust as a single trust or unit. If, however, a merger or consolidation does not appear feasible, my Trustee may consolidate the assets of the trusts for purposes of investment and trust administration while retaining separate records and accounts for each respective trust. My Trustee may sever any trust on a fractional basis into two or more separate and identical trusts or may segregate a specific amount or asset from the trust property by Page 12 allocation to a separate account or trust. The separate trusts may be funded on a non pro rata basis provided that funding is based on the total fair mazket value of the assets on the date of funding. Income earned on a segregated amount or specific asset after the segregation passes with the amount or asset segregated. My Trustee shall hold and administer each separate trust upon terms and conditions substantially identical to those of the trust from which it was severed. Subject to the terms of the trust, my Trustee may consider differences in federal tax attributes and other pertinent factors in administering the trust property of any sepazate account or trust, in making applicable tax elections, and in making distributions. A separate trust created by severance must be treated as a separate trust for all purposes from the date on which the severance is effective; however, the effective date of severance may be retroactive to a date before the date on which my Trustee exercises the power. Section 7.18 Authority to Terminate Trusts If, at any time, my Trustee, other than an Interested Trustee , in its sole discretion, determines that a trust created under my will is no longer economical or is otherwise inadvisable to administer as a trust, or if my Trustee, other than an Interested Trustee, deems it to be in the best interest of my beneficiaries, my Trustee, without further responsibility, may terminate the trust and distribute the trust property, including any undistributed net income, in the following order of priority: To the beneficiaries then entitled to mandatory distributions of net income of the trust and in the same proportions; and If none of the beneficiaries are entitled to mandatory distributions of net income, to the beneficiaries then eligible to receive discretionazy distributions of net income of the trust, in such amounts and shares as my Trustee, other than an Interested Trustee, may determine. Article Eight General Administrative Provisions The provisions of this Article apply to my probate estate and to any trust created under my will. Page 13 Section 8.01 No Bond No Fiduciary shall be required to furnish any bond for the faithful performance of the Fiduciary's duties. If a bond is required by any law or rule of court, no surety shall be required on such bond. Section 8.02 Fiduciary Compensation An individual serving as my Fiduciary shall be entitled to fair and reasonable compensation for the services rendered as a fiduciary. A corporate uduciazy shall be compensated by agreement with an individual Fiduciazy or, in the absence of an individual Fiduciary or in the absence of an agreement, in accordance with the corporate fiduciary's published schedule of fees in effect at the time the services aze rendered. My Fiduciary may charge additional fees for services it provides that are not comprised within its duties as my Fiduciary such as fees for legal services, tax return preparation and corporate finance or investment banking services. In addition to receiving compensation, my Fiduciazy may be reimbursed for reasonable costs and expenses incurred in carrying out its duties under my will. Section 8.03 Employment of Professionals My Fiduciary may appoint, employ and remove, at any time and from time to time, investment advisors, accountants, auditors, depositories, custodians, brokers, consultants, attorneys, expert advisers, agents, and employees to advise or assist the Fiduciary in the performance of its duties. My Fiduciary may act upon the recommendations of the persons or entities employed with or without independent investigation. My Fiduciary may reasonably compensate an individual or entity employed to assist or advise my Fiduciary regardless of whether the person or entity shall be a fiduciazy under my will or a corporate affiliate of a fiduciazy and regardless of whether the entity shall be one in which a fiduciary is a partner, memher, stockholder, officer, director or corporate affiliate or has any other interest. My Fiduciary may pay the usual compensation for services contracted for under this Section out of principal or income of the trust as my Fiduciazy may deem advisable. My Fiduciary may pay compensation to an individual or entity employed to assist or advise my Fiduciary without diminution of or chazging the sanle against the compensation to which the fiduciary is entitled under my will. Any fiduciary who shall be a partner, stockholder, officer, director or corporate affiliate in any entity employed to assist or advise my Fiduciary shall nonetheless receive the fiduciary's shaze of the compensation paid to the entity. Page 14 Section 8.04 Exercise of Testamentary Power of Appointment A testamentary power of appointment granted under my will may be exercised by valid will or valid living revocable trust that specifically refers to the power of appointment. The holder of a testamentary power of appointment may exercise the power to appoint property among the permissible appointees in equal or unequal proportions, and on such terms and conditions, whether outright or in trust, as the holder of the power designates. The holder of a testamentary power of appointment may grant further powers of appointment to any person to whom principal may be appointed, including a presently exercisable limited or general power of appointment. My Trustee may conclusively presume that any power of appointment granted to any beneficiary of a trust created under my will has not been exercised by the beneficiary if my Trustee has no knowledge of the existence of a valid will or valid living revocable trust exercising the power within 3 months after the beneficiazy's death. Section 8.05 Determination of Principal and Income The Pennsylvania Uniform Principal and Income Act shall govern beneficiaries' rights among themselves in matters concerning principal and income. If the Pennsylvania Uniform Principal and Income Act contains no provision conceming a particular item, my Fiduciary shall determine in a fair, equitable and practical manner what shall be credited, charged, and apportioned between principal and income. Section 8.06 Spendthrift Provision Neither the income nor the principal of any trust established under my will shall be assigned, anticipated or alienated in any manner by any beneficiary, nor shall it be subject to attachment, bankruptcy proceedings or any otlicr legal process, or to the interference or control of creditors or others. Nothing contained in this Section shall restrict in any way the exercise of any power of appointment granted in my will. Section 8.07 Distributions to Incapacitated Persons and Persons Under Twenty-Five Years of Age If my Fiduciary is directed to distribute any share of my probate estate or trust principal to a beneficiary who is under the age of 25 years or is in the opinion of my Fiduciary, under any form of incapacity that renders the beneficiary unable to administer distributions properly when the distribution is to be made, and if no other trust is then to be held under my will for the beneficiary's primary benefit, my Fiduciazy may, as Trustee, in my Fiduciary's discretion, continue to hold the beneficiary's share as a sepazate trust until the beneficiazy reaches the age of 25 or overcomes the incapacity. When the beneficiary reaches the age of 25 or overcomes the incapacity, my Fiduciary shall distribute the beneficiary's trust to him or her, outright free of trust. Page 1 ~ While any trust is being held under this Section, the Trustee shall pay to the beneficiary for whom the trust is held such amounts of the net income and principal as the fiduciary determines to be necessary or advisable for the beneficiazy's health, education, maintenance and support. Upon the death of the beneficiazy before that time, the Trustee shall distribute the trust, including any accrued and undistributed income, to my then living descendants, per stirpes. If I have no then living descendants the property shall be distributed under the provisions of Article Five entitled "Remote Contingent Distribution." Section 8.08 Maximum Term for Trusts Notwithstanding any other provision of my will to the contrary, unless terminated earlier under other provisions of my will, each trust created under my will shall terminate 21 years after the last to die of the descendants of my maternal and paternal grandparents who are living at the time of my death. At that time, the remaining trust property shall vest in and be distributed to the persons entitled to receive mandatory distributions of net income of the trust and in the same proportions. If no beneficiazy is entitled to mandatory distributions of net income, the remaining trust property shall vest in and be distributed to the beneficiaries entitled to receive discretionary distributions of net income of the trust, in equal shares per stirpes. Section 8.09 Representative of a Beneficiary The guardian of the person of a beneficiary may act for such beneficiazy for all purposes under my will or may receive information on behalf of such beneficiary. Section 8.10 Distributions to Beneficiaries Whenever my will authorizes or directs my Fiduciary to make a distribution of net income or principal to a beneficiary, my Fiduciary may apply for the benefit of the beneficiary any property that otherwise could be distributed directly to the beneficiary. My Fiduciary shall have no responsibility to inquire into the beneficiary's ultimate disposition of the distributed property unless specifically directed otherwise by my will. My Fiduciary may make distributions in cash or in kind, or partly in each, in proportions and at values determined by my Fiduciary. My Fiduciary may allocate undivided mtcrests in specific assets to a beneficiary or trust in any proportion or manner that my Fiduciazy determines, even though the property allocated to one beneficiary may be different from that allocated to another beneficiary. My Fiduciary may make these determinations without regard to the income tar attributes of the property and without the consent of any beneficiazy. Page 16 Section 8.11 Ancillary Administration In the event ancillary administration shall be required or desired and my domiciliary Executor is unable or unwilling to act as an ancillary fiduciazy, my domiciliary Executor shall have the power to designate, compensate, and remove the ancillary fiduciazy. The ancillary fiduciary may be either a natural person or a corporation. My domiciliary Executor may delegate to such ancillary fiduciary such powers granted to my original Executor as my Executor may deem proper, including the right to serve without bond or surety on bond. The net proceeds of the ancillary estate shall be paid over to the domiciliary Executor. Section 8.12 Delegation of Authority; Power of Attorney Any Fiduciary may, by an instrument in writing, delegate to any other Fiduciazy the right to exercise any power, including a discretionary power, granted the Fiduciazy in my will. During the time a delegation under this Section is in effect, the Fiduciary to whom the delegation was made may exercise the power to the same extent as if the delegating Fiduciary had personally joined in the exercise of the power. The delegating Fiduciazy may revoke the delegation at any time by giving written notice to the Fiduciazy to whom the power was delegated. The Fiduciary may execute and deliver a revocable or irrevocable power of attorney appointing any individual or corporation to transact any and all business on behalf of the trust. The power of attorney may grant to the attorney-in-fact all of the rights, powers, and discretion that the Fiduciary could have exercised. Section 8.13 Merger of Corporate Fiduciary If auy corporate rduciary acfing as my Fiduciary under my wiil is merged with or transfers substantially all of its trust assets to another corporation or if a corporate fiduciary changes its name, the successor shall automatically succeed to the position of my Fiduciary as if originally named my Fiduciary. No document of acceptance of the position of my Fiduciary shall be required. Article !Vine Powers of My Fiduciaries Section 9.01 General Grant of Powers My Fiduciary may perform every act reasonably necessary to administer my estate and any trust. My Fiduciary may execute and deliver any and all instruments in writing, Page 17 which my Fiduciary considers necessary to carry out any of the powers granted under my will. Section 9.02 Investment Powers in General My Fiduciary may invest in any type of investment that my Fiduciary determines is consistent with the investment goals of my estate or any trust, whether inside or outside the geographic borders of the United States of America and its possessions or territories, taking into account the trust's overall investment portfolio. Without limiting my Fiduciary's investment authority in any way, I request that my Fiduciary exercise reasonable care and skill in selecting and retaining investments. I also request that my Fiduciary take into account the following factors in choosing investments for my estate or any trust: The potential return from the investment, both in the form of income and appreciation; The potential income tax consequences of the investment; The investment's potential for volatility; and The role the investment will play in my estate or the trust's portfolio. I request that my Trustee, in arranging the investment portfolio of any trust, also consider the possible effects of inflation or deflation, changes in global and U.S. economic conditions, transaction expenses, and the trust's need for liquidity. My Fiduciary may delegate its discretion to manage investments to any registered investment adviser or corporate fiduciary. Section 9.03 Banking Powers My Fiduciary may establish bank accounts of any type in one or more banking institutions that my Fiduciary may choose. My Fiduciary may open accounts in the name of my Fiduciary (with or without disclosing fiduciary capacity) or in the name of my estate or the trust. When an account is in the name of my estate or the trust, checks on that account and authorized signatures need not disclose the fiduciary nature of the account or refer to my estate, any trust or Fiduciary. An account from which my Fiduciary makes frequent disbursements need not be an interest bearing account. My Fiduciary may authorize withdrawals from an account by check, draft or other instrument or in any other manner. Page 18 Section 9.04 Contract Powers My Fiduciary may sell at public or private sale, transfer, exchange for other property, and otherwise dispose any property contained in my probate estate or any trust for consideration and upon terms and conditions that my Fiduciary deems advisable. My Fiduciary may grant options of any duration for any such sales, exchanges, or transfers of trust property. My Fiduciary may enter into contracts, and may deliver deeds or other instruments, as my Fiduciary deems appropriate. Section 9.05 Common Investments For purposes of convenience with regard to the administration and investment of any trust, my Trustee may invest part or all of the property jointly with trust property of other trusts for which my Trustee is also serving as a Trustee. For this purpose, a corporate fiduciary acting as my Trustee may use common funds for investment. When trust property is managed and invested in this manner, my Trustee shall maintain records that sufficiently identify that portion of the jointly invested assets that constitute the property of the trust. Section 9.06 Environmental Powers My Fiduciary shall have the right to inspect property held directly or indirectly by my probate estate or any trust to determine compliance with or to respond to any environmental law affecting the property. "Environmental law" shall mean any federal, state, or local law, rule, regulation, or ordinance relating to protection of the environment or of human health. My Fiduciary may refuse to accept additional property if my Fiduciazy determines that the property is or may be contaminated by any hazardous substance or is or was used for a^• »o*~?ose involving hazardous substances that could create liability to my estate, any trust or to my Fiduciary. My Fiduciazy may use the income and principal of my probate estate or a trust to (i) conduct environmental assessments, audits or site monitoring; (ii) take remedial action to contain, clean up or remove any hazazdous substance including a spill, dischazge or contamination; (iii) institute, contest or settle legal proceedings brought by a private litigant or any local, state, or federal agency concerned with environmental compliance; (iv) comply with any order issued by any court or by any local, state, or federal agency directing an assessment, abatement or clean-up of any hazardous substance; and (v) employ agents, consultants and legal counsel to assist my Fiduciary in these actions. My Fiduciary shall not be liable for any loss or reduction in value sustained by my probate estate or a trust as a result of my Fiduciazy's retention of property on which hazardous materials or substances requiring remedial action are discovered unless my Page 19 Fiduciazy contributed to the resulting loss or reduction in value through willful misconduct or gross negligence. My Fiduciary shall not be liable to any beneficiary or to any other party for any decrease in the value of probate or trust property as a result of my Fiduciary's compliance with any environmental law, including any reporting requirement. My Fiduciazy may release, relinquish or disclaim any power held by my Fiduciary that my Fiduciary determines may cause my Fiduciazy to incur individual liability under any environmental law. Section 9.07 Litigation and Settlement Powers My Fiduciary, in its discretion and at the expense of my probate estate or the trust, may institute, join, compromise, settle dismiss and defend any probate or trust property in any judicial or administrative proceeding. This shall include specifically, but not limited to proceedings or class actions brought against any public entity or government agency or brought by any such entity for attachment, recoupment, levy, invasion, reformation, or access of any kind to property of my probate estate or a trust. My Fiduciary is authorized to retain such legal counsel and ancillary personnel, as my Fiduciary deems appropriate in the exercise of its discretion. Section 9.08 Loans and Borrowing Powers My Fiduciary may make secured or unsecured loans to any person (including a beneficiary), entity, trust or estate,. for any term or payable on demand, with or without interest. My Fiduciazy may enter into or modify the terms of any mortgage or security agreement granted in connection with any loan and may release or foreclose on the mortgage or security. My Fiduciary may borrow money at interest rates and on other terms that it deems advisable from any person, institution or other source including, in the case of a corporate fiduciary, its own banking or commercial lending department. My Fiduciary may encumber estate and trust property by mortgages, pledges and other hypothecation and shall have the power to enter into any mortgage, whether as a mortgagee or mortgagor even though the term may extend beyond the termination of the trust and beyond the period that is required for an interest created under my will to vest in order to be valid under the rule against perpetuities. My Fiduciary may purchase, sell at public or private sale, trade, renew, modify, and extend mortgages. My Fiduciary may accept deeds in lieu of foreclosure. Page 20 Section 9.09 Nominee Powers My Fiduciary may hold real estate, securities and any other estate or tmst property in the name of a nominee or in any other form without disclosing the existence of my estate, the trust or fiduciary capacity. Section 9.10 Payment of Taxes and Expenses Except as otherwise provided in my will, my Fiduciary is authorized to pay all property taxes, assessments, fees, chazges, and other expenses incurred in the administration or protection of my estate or any trust. All payments shall be a chazge against estate or the trust, as the case may be, and shall be paid out of income and to the extent that income is insufficient, then out of principal. The determination of my Fiduciary with respect to the payment of expenses shall be conclusive upon the beneficiaries. Section 9.11 Real Estate Powers My Fiduciary may sell at public or private sale, purchase, exchange, lease for any period, mortgage, manage, alter, improve and in general deal in and with real property in such manner and on such terms and conditions as my Fiduciazy deems appropriate. My Fiduciary may grant or release easements in or over, subdivide, partition, develop, raze improvements, and abandon, any real property. My Fiduciary may manage real estate in any manner that my Fiduciazy deems best and shall have all other real estate powers necessary for this purpose. My Fiduciary may enter into contracts to sell real estate. My Fiduciary may enter into leases and grant options to lease trust property even though the term of the agreement extends beyond the termination of a trust and beyond the period that is required for an interest created under my will to vest in order to be valid under the rule against perpetuities. For such purposes, my Fiduciary may enter into any contracts, covenants and warranty agreements that my Fiduciary deems appropriate. Section 9.12 Retention and Abandonment of Trust Property My Fiduciazy may retain, without liability for depreciation or loss resulting from retention, any property contained my estate or any trust at the time of its creation or as the result of tl-,e exercise of a stock option. My Fiduciary may retain property, notwithstanding the fact that the property may not be of the character prescribed by law for the investment of assets held by a fiduciary, and notwithstanding the fact that retention may result in inadequate diversification under any applicable Prudent Investor Act or other applicable law. My Fiduciazy may hold property that is non-income producing or is otherwise nonproductive if holding the property is, in the sole and absolute discretion of my Fiduciary, in the best interests of the beneficiaries. My Fiduciary is permitted to retain a Page 21 reasonable amount in cash or money mazket accounts in order to pay anticipated expenses and other costs and to provide for anticipated distributions to or for the benefit of a beneficiary. My Fiduciary may abandon any trust property that my Fiduciary deems to be of insignificant value. Section 9.13 Securities, Brokerage and Margin Powers My Fiduciary may buy, sell, trade and otherwise deal in stocks, bonds, investment companies, mutual funds, common trust funds, commodities, options and other securities of any kind and in any amount. My Fiduciary may write and purchase call or put options, and other derivative securities. My Fiduciary may maintain margin accounts with brokerage firms and may pledge securities to secure loans and advances made to my Fiduciary or to or for the benefit of a beneficiary. My Fiduciary may place all or any part of the securities held by my estate or a trust in the custody of a bank or trust company. My Fiduciary may have all securities registered in the name of the bank or trust compahy or in the name of its nominee. My Fiduciazy may appoint the bank or trust company as the agent or attomey in fact to collect, receive, receipt for and disburse any income and generally to perform the duties and services incident to a custodian of accounts. My Fiduciary may employ abroker-dealer as a custodian for securities held by my estate or the trust and may register the securities in the name of the broker-dealer or in the name of a nominee with or without the addition of words indicating that the securities aze held in a fiduciary capacity. My Fiduciary may hold securities in beazer or uncertificated form and may use a central depository, clearing agency or book-entry system, such as The Depository Trust Company, Euroclear or the Federal Reserve Bank of New York. My Fiduciazy may participate in any reorganization, recapitalization, merger or similaz transaction. My Fiduciary may exercise or sell conversion or subscription rights for s?curities of all kinds and description. My Fiduciary may give proxies or powers of attorney that may be discretionary and with or without powers of substitution. My Fiduciary may vote or refrain from voting as to any matter. Section 9.14 Tangible Personal Property and Residences My Fiduciary may acquire, maintain and invest in articles of tangible personal property, whether or not the property is income producing, and may pay the expenses of the repair and maintenance of the property. My Fiduciary shall have no duty to convert the property referred to in this Section to productive property except as required by other provisions of my will. Page 22 My Fiduciary shall have no liability for any depreciation or loss as a result of the retention of any property retained or acquired under the authority of this Section. My Trustee may acquire, maintain and invest in any residence for the use and benefit of the beneficiaries of the trust, whether or not the residence is income producing and without regard to the proportion that the value of the residence may beaz to the total value of the trust property and even if retaining the residence involves financial risks that trustees would not ordinazily incur. My Trustee may pay or make arrangements for others to pay all carrying costs of the residence, including, but not limited to, taxes, assessments, insurance, expenses of maintaining the residence in suitable repair, and other expenses relating to the operation of the residence for the benefit of the beneficiaries. My Trustee may permit any income benefciazy of the trust to occupy any real property or use any personal property owned by the trust on terms or arrangements that my Trustee may determine, including rent free or in consideration for the payment of taxes, insurance, maintenance, repairs, or other charges. Section 9.15 Power of Executor to Disclaim and to Distribute Directly to a Beneficiary If such disclaimer can be treated as a Qualified Disclaimer, I give my Executor the power to disclaim any interest, in whole or in part, which my estate may acquire (including an interest in any other estate, trust, insurance proceeds, annuity, contract or pension plan) for any purpose (including overall reduction in death taxes) and without regard to whether such disclaimed property will pass to the same persons, at the same time or in the same manner as if there had been no disclaimer. If at my death, the terms of a trust created under my will provide that property is to he distributed outright to a beneficiazy, my Executor may make the distribution to the beneficiary without the intervention of my Trustee. Section 9.16 Fiduciaries' Pov;ers Act In addition to all of the above powers, my fiduciaries may, without prior authority from any court, exercise all powers conferred by my will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to my will. My Executor shall have absolute discretion in exercising these powers. Except as specifically limited by my will, these powers shall extend to all property held by my fiduciaries until the actual distribution of the property. Section 9.17 Alternative Distribution Methods My Fiduciary may make any payment provided for under my will or under the terms of any trust established under my will as follows: Page 23 Directly to the beneficiary; In any form allowed by applicable state law for gifts or transfers to minors or persons under a disability; To the beneficiazy's guardian, agent under a durable power of attorney or caregiver for the benefit of the beneficiary; or By direct payment of the beneficiazy's expenses, made in a manner consistent with the proper exercise of the fiduciazy's duties hereunder. A receipt by the recipient for any such distribution shall fully discharge my Fiduciary, Section 9.18 Limitation on My Trustee's Powers All powers granted to my Trustee under my will or by applicable law shall be limited as set forth in this Section, unless explicitly excepted by reference to this Section. An Interested Trustee may not exercise or participate in the exercise of discretion with respect to the distribution of income or principal, or the termination of the trust to or for the benefit of a beneficiary, to the extent that the exercise of such discretion is other than for the health, education, maintenance or support of a beneficiazy as described under Sections 2041 and 2514 of the Internal Revenue Code. Article Ten Provisions for Payment of Debts, Expenses and Taxes Section 10.01 Payment of Debts and Expenses I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. Section 10.02 No Apportionment Except as otherwise provided in this Article or elsewhere in my will, my Executor shall provide for payment of all estate, inheritance and succession taxes payable by reason of my death ("death taxes") from my residuary estate as an administrative expense without apportionment and shall not seek contribution toward or reco f payments from any individual. very o any death tax Page 24 Section 10.03 Property Passing Outside of My Will Death taxes imposed with respect to property included in my gross estate for purposes of computing the tax and passing other than by my will shall be apportioned among the persons and entities benefited in the proportion that the taxable value of the property or interest bears to the total taxable value of the property and interests received by all persons benefited. The values as finally determined in the respective tax proceedings shall be the values used for the apportionment of the respective taxes. Section 10.04 Tax Elections In exercising any permitted elections regazding taxes, my fiduciaries may make such decisions as they deem to be appropriate in all the circumstances and my fiduciaries shall be under no duty to make any compensatory adjustment as a consequence of any such election. My Executor may also pay such taxes or interest and deal with any tax refunds, interest, or credits as it shall deem necessazy or advisable in the interest of my estate. Article Eleven Definitions and General Provisions Section 11.01 Definitions For purposes of my will and for the purposes of any trust established under my will, the following definitions shall apply: (a) Adopted and Afterborn Persons A legally adopted person in any generation and his or her descendants, including adopted descendants, shall have the same rights and shall be treated in the same manner under my will as natural children of the adopting parent, provided such person is legally adopted prior to attaining the age of 18 years. A person shall be deemed to be legally adopted if the adoption was legal in the jurisdiction in which it occurred at the time that it occurred. (b) Descendants The term "descendants" shall include a person's lineal descendants of all generations. Page 25 (c) Education The term "education" is intended to be an ascertainable standard in accordance with Section 2041 and Section 2514 of the Internal Revenue Code and shall include, but not be limited to: Eiuollment at private elementary, junior and senior high school including boarding school; Undergraduate and graduate study in any field at a college or university; Specialized, vocational or professional training or instruction at any institution, including private instruction; and Any other curriculum or activity that my Trustee may deem useful for developing the abilities and interests of a beneficiary including, without limitation, athletic training, musical instruction, theatrical training, the arts and travel. The term "education" shall also include distributions made by my Trustee for expenses such as tuition, room and board, fees, books and supplies, tutoring and transportation and a reasonable allowance for living expenses. (d) Fiduciary My "Fiduciazy" or "Fiduciazies" shall refer to my Executor and my Trustee, or if they are different persons, either of them. My "Executor" shall include any executor, ancillary executor, administrator, or ancillary administrator, whether local or foreign and whether of all or part of my estate, multiple Executors, and their successors. (e) Incapacity Except as otherwise provided in my will, a person shall be deemed incapacitated in any one of the following circumstances. (1) The Opinion of Two Licensed Physicians An individual shall be deemed incapacitated whenever, in the opinion of two licensed physicians, the individual is unable to effectively manage his or her property or financial affairs, whether as a result of age, illness, use of prescription medications, drugs or other substances, or any other cause. Page 26 An individual shall be deemed restored to capacity whenever the individual's personal or attending physician provides a written opinion that the individual is able to effectively manage his or her property and financial affairs. (2) Court Determination An individual shall be deemed incapacitated if a court of competent jurisdiction has declazed the individual to be disabled, incompetent or legally incapacitated. (3) Detention, Disappearance or Absence An individual shall be deemed incapacitated whenever he or she cannot effectively manage his or her property or financial affairs due to the individual's unexplained disappearance or absence for more than 30 days, or whenever he or she is detained under duress. An individual's disappearance, absence or detention under duress may be established by an affidavit of any fiduciary. The affidavit shall describe the circumstances of an individual's detention under duress, disappearance or absence and may always be relied upon by any third party dealing in good faith with my fiduciazy in reliance upon the affidavit. An individual's disappearance, absence or detention under duress maybe established by an affidavit of my Executor. (~ Income Beneficiary The term "income beneficiazy" means any beneficiazy who is then entitled to receive distributions of the net income of the trust, whether mandatory or discretionary. Unless otherwise provided in my will, the phrase "majority of the income beneficiaries" means any combination of income beneficiazies who, if all accrued net income were distributed on the day of a vote by the beneficiaries, would receive more than 50% of the accrued net income. For purposes of this calculation, beneficiaries who are eligible to receive discretionary distributions of net income shall be deemed to receive the income in equal shares. References to a "majority" refer to a majority of the entire trust collectively until my Trustee allocates property to separate trusts or trust shares. After the allocation of property to separate trusts or trust shares, Page 27 references to a "majority" refer to a majority of each separate trust or trust share. (g} Independent Trustee The term "Independent Trustee" means a Trustee who is not an Interested Trustee as defined in subsection (h). only an Independent Trustee may exercise those powers granted exclusively to an Independent Trustee and when the phrase "other than an Interested Trustee" is used. Whenever my will specifically prohibits an Interested Trustee from exercising discretion or performing an act, then only an Independent Trustee may exercise that discretion or perform that act. An Independent trustee shall not be liable to any person for any good faith exercise or nonexercise of its discretion under my will. (h) Interested Trustee The term "Interested Trustee" means (1) a Trustee who is a transferor of property to the trust (including a person whose qualified disclaimer resulted in property passing to the trust); (2) a Trustee who is a beneficiary of the trust; or (3) a Trustee whom a beneficiary of the trust can remove and replace by appointing a Trustee that is related or subordinate to the beneficiary within the meaning of Section 672(c) of the Internal Revenue Code. For purposes of this subsection "a beneficiary of the trust" means a person who is or in the future may be eligible to receive income or principal from the trust pursuant to the terms of the trust. A person shall be considered a beneficiary of a trust even if he or she has only a remote contingent remainder interest in the trust; however, a person shall not be considered a beneficiary of a trust if the person's only interest is as a potential appointee under a testamentazy power of appointment. (i) Internal Revenue Code References to the "Internal Revenue Code" or to its provisions are to the Internal Revenue Code of 1986, as amended from time to time, and the corresponding Treasury Regulations, if any. References to the "Treasury Regulations," are to the Treasury Regulations under the Internal Revenue Code in effect from time to time. If a particular provision of the Internal Revenue Code is renumbered, or the Internal Revenue Code is superseded by a subsequent federal tax law, any reference shall be deemed to be made to the renumbered provision or to the corresponding provision of the subsequent law, unless to do so would clearly be contrary to my intent as expressed in my will. The same rule shall apply to references to the Treasury Regulations. Page 28 (i) Legal Representative As used in my will, the term "legal representative" means a person's guardian, conservator, personal representative, executor, administrator, Trustee, or any other person or entity personally representing a person or the person's estate. (k) Per Stirpes Whenever a distribution is to be made to a person's descendants per stirpes, the distribution shall be divided into as many shazes as there are then living children of such person and deceased children of such person who left then living descendants. Each then living child shall receive one share and the share of each deceased child shall be divided among such child's then living descendants in the same mamier. Shall and May Unless otherwise specifically provided in my will or by the context in which used, I use the word "shall" in my will to command, direct or require, and the word "may" to allow or permit, but not require. In the context of my Trustee, when I use the word "may" I intend that my Trustee may act in its sole and absolute discretion unless otherwise stated in my will. (m) Trust The term "trust," shall refer to any trusts created under the terms of my will. (n) Trustee The term "my Trustee" refers to any person or entity that is from time to time acting as the Trustee and shall include each Trustee individually, multiple Trustees, and their successors. (o) Trust Property The phrase "trust property" shall be construed to mean all property held by my Trustee under my will, including all property that my Trustee may acquire from any source. (p) Other Definitions Except as otherwise provided in my will, terms shall be as defined in Pennsylvania Probate, Estates and Fiduciaries Code as amended after the date of my will and after my death. Page 29 Section 11.02 Contest Provision If, after receiving a copy of this Section, any person shall, in any manner, directly or indirectly, attempt to contest or oppose the validity of my will, (including any codicil to my will), or conunences, continues or prosecutes any legal proceedings to set my will aside, then such person shall forfeit his or her share, cease to have any right or interest in my estate, and shall, for purposes of my will be deemed to have predeceased me. This Section shall not apply so as to cause a forfeiture of any distribution otherwise qualifying for the federal estate tax charitable deduction. Section 11.03 Survivorship Presumption If any beneficiazy shall be living at my death, but die within 30 days thereafter, then such beneficiary shall be deemed to have predeceased me for all purposes of my will. Section 11.04 General Provisions The following general provisions and rules of construction shall apply to my will: (a) Singular and Plural; Gender Unless the context requires otherwise, words denoting the singular may be construed as plural and words of the plural may be construed as denoting the singulaz. Words of one gender may be construed as denoting another gender as is appropriate within the context. The word "or" when used in a list of more than two items may function as both a conjunction and a disjunction as the context requires or permits. (b) Headings of Articles, Sections, and Subsections The headings of Articles, Sections, and subsections used within my will are included solely for the convenience and reference of the reader. They shall have no significance in the interpretation or construction of my will. (c) Governing State Law My will shall be governed, construed and administered according to the laws of the Commonwealth of Pennsylvania as from time to time amended. Questions of administration of any trust established under my will shall be determined by the laws of the situs of administration of such trust. (d) Notices Unless otherwise stated, whenever my will calls for notice, the notice shall be in writing and shall be personally delivered with proof of delivery, or Page 30 mailed postage prepaid by certified mail, return receipt requested, to the last known address of the party requiring notice. Notice shall be effective on the date personally delivered or on the date of the return receipt. If a party giving notice does not receive the return receipt but has proof that he or she mailed the notice, notice shall be effective on the date it would normally have been received via certified mail. If notice is required to be given to a minor or incapacitated individual, notice shall be given to the parent or legal representative of the minor or incapacitated individual. (e) Severability The invalidity or unenforceability of any provision of my will shall not affect the validity or enforceability of any other provision of my will. If a court of competent jurisdiction determines that any provision is invalid, the remaining provisions of my will shall be interpreted and construed as if any invalid provision had never been included in my will. I, Elizabeth R. Rishar, having signed this Will in the presence of ., ~ ~;: ,,~^ : ~ , I~ t, , ~ and ~~:~~,~, ~ ~E.Ya~.cr who attested it at my request ~ on this day, ~`~" ""'bz ~ `' ?~<a at Harrisburg, Pennsylvania, declare this to be my Last Wrll and Testament. Eh beth R. Rrshar, Testatrix Page 31 The above and foregoing Will of Elizabeth R. Rishar was declared by Elizabeth R. Rishar in our view and presence to be her Will and was signed and subscribed by the said Elizabeth R. Rishar in om• view and presence and at her request and in the view and presence of Elizabeth R. Rishar and in the view and presence of each other, we, the undersigned, witnessed and attested the due execution of the Will of Elizabeth R. Rishaz on this day, _~c;~.,~~,,,~ .- °,1~ , ?0 ^~5'. (,' -, --~ r ` ~ residing at t i ~,, r~' J - "" ^ ~ Ty ~-~t~--residing at ~-.'. n~i l ~ ~~ ~r~ I , ~ ~ i Page 32 PENNSYLVANIA SELF PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF DAUPHIN ~ I, Elizabeth R. Rishar, the 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; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Swom to or affirmed and acknowledged before me by Elizabeth R. Rishar, the testatrix, thisdaY> ~G.ay~la,., ~ ,200-;.. ~~ Eliza eth R. Rishaz, Testatrix `M1I ~ " 11 ~y ~ V` /~ YI / Ill"v I ' ' ~ ,r Notauy Public ~' COMMONWEALTH OF PENNSYLVANIq Notarial Seal Amy M. Moya, Notary public Lower Paxton Twp., DaupPhin Coonry My Commission Expires Jam. 29, 206R Member, Pennsyh~anie gssnciation n( Notaries Page 33 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ~ We, h'i~c -2iti~., t~l.,~ c_a~and °;.~~~-..., ~ ~~~;~rc,'the witnesses whose names are signed to ~dte attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her Last Will; that the testatrix signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the will as a witness; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. 'i - kVitnes~ _:' Witness ~1 Nntai'y Public ; ~' v COMMONWEALTH OF PEM1~NSYL1~ANlF~ Notarial Seal 1 Amy M. Moya, Notnry Puhlic Lower Paxton Twp., Dauphin Count}' My Commission Expires Tan. 29, 200E i Member, Pennsv!venk Hsscrlerieo of Mc~ana Page 34 mp a±rn 0 n 3 O o b ~ f V ~-- 9 h ~ ~, p1 :J 2 p z ~ e ~ y O ~_ Ty ~.~ ~ R y C v Y ~- ~~ W C _ 4n ~ ~ s CJ G a ~~ ~~,,, s ~' s!uawdrys ~iepy,~poyd 6u!puas pi asn ~o~~fja!os pap!nwds!pue®apwag!e1sOd "S'0 ayi~a.fuadad ay!s! u! Hse SPIA dbld3 . ~~\ ~ III III IIIIIIIIIII ~~ ~® N ~ ~I1 W {0 O Q~ d ~ ~ e a /~~ VJ ~ lCp tit -~~{+ lV ~ = N Q ~ _~ ~ l0 O N 11 5 ~ y- ti ~r ~ ~ ~ ~ ~ ~ Y ~ ~ O Y V ~ ll 1~1 r V ~ ~, x 7 ~ , ~. U ~ ~ ~'"` b ~ ~ O P. ~ O f c 3 ~ N ~ ~ . . ° °~U a ~, p:U~U O w 1 P II LL J O d J ~~~ Q ~ d8c z W a $ ; O_ I N ~9 ° ~ J E~d~ U ^ O ~ ~ ~ ~ y i E~fio C m E ~ % ~ ^ W '~s~ Q E g~m Q s =~ O §>`~ z o ~ ~ ~' a W O m pf a a d ~ ~ E ~~e .°' ~~~x ~-E s Z ~ ~ N ~ ~E 5 Oy U ~ a~i ~s~~ggg J ~ `~ a$4 § a •> ; ^, Fa ~~ ° ~~~ V a~ k a ~ ~ ~ ~ 666 ¢ g W Z m~ m~~ e O ~ _ u~.~ oa yob pp 72 E mY ~g 0 ~ ~ H m m 6 ~ ^ ^ ~ W~ ,,,. January 7, 2009 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, Pennsylvania 17013 RE: ESTATE OF ELIZABETH R. RISHAR DATE OF DEATH: 4-10-2008 FILE NO.: 2]-08-0485 To Whom It May Concern: n ~~ c- _,~ p ° w - -~0 L i "> r~~n ~ ~ .. ~~ _ ~ t„r-~ c~ ~ ~ _ ~ l v,.F 7" N Enclosed for filing with your office please find two (2) completed Form REV-1500 with the following attachments: Date of death valuations; Copy of the Last Will of Elizabeth R. Rishar; and, One (1) check for $30.00 for filing fees. Also enclosed for filing with your office is one (1) original Inventory for the above- referenced Estate. Please advise if any additional fees or expenses are due with regard to this matter. One (])additional photocopy of the front-page of the completed REV-1500 form and one (1) additional photocopy of the front-page of the completed Inventory for the Estate have been provided. Please time/date stamp these copies as received and return them to me in the envelope provided. If there are any questions or further requirements regarding this return, please do not hesitate to contact me. Sincerely, 9 Amy M. Moya ~' 5011 Locust Lane • Harrisburg, PA 17109 • Phone 717.652.7323 Fax 717.652.7340 • Susan@ledererlaw.com www.ledererlaw.com