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HomeMy WebLinkAbout02-13-09 15056051058 _ REV-1500 EX (06-05) PA D rt t f R OFFICIAL USE ONLY epa men o evenue ~ Bureau of Individual Taxes ;,.~::~ Po Box' 28oso1 Count Cotle Year Y INHERITANCE TAX RETURN File Number , . Harrisburg, PA 17128-0601 ~ ~ RESIDENT DECEDENT Z 1 ~ ~ , , ~~ ~ ~° ~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth (.~ ~ ~- ~~ - ~~ ~ "~ ~z March 2, 2 008 October 25, 1952 Decedent's Last Name Suffix Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Leighow Jeryl A Spouse's Social Security Number ~~~ _ ~~Z ~ ~ ~~ 7 THIS RETU WITH THE I D REGISTE R OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return 2. Sup plemental Return _ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) • 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9 Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Andrew C. Sheely, Esquire .717-697-7050 Firm Name (If Applicable) _ ~ N o - ; F2EGI57 lt.LS U f3~t~NtY ~ Andrew C. Sheely, Attorney at Law _ ~ , ~ -c }~ First line of address .. ~~-> r" 127 South Market Street -: - r7"t c:r~~~~.~'. _- - --; t r- ~-"1 ~''~ ~-' ~ ~~_' ~ Second line of address ~} 'i' ~ -; a,. ~ ~- r ~i .. - P.O. Box 95 ~ - -~ , ,. , ~ _ _ ~ City or Post Office ZIP Code BATE ~It~ED State ~„) Mechanicsburg 'PA 17055 Correspondent's e-mail address: under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. TUR~ PERSON . ESPON~IBLE FOR FILING RETURN D T~ __ -- - _ _ "~/~~/U eryl A. Leighow, 2467 Cope Drive, Mechanicsburg, PA 17055 SIGNAT OF P~PARE~THE REP ENTATIVE nnTF lx ~~~~~~ ~~/f~D~ ~,nnpFCC - Andrew C. Sheely, Esquire, 127 South Market Street, P.O. Box 95, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 1_5056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: RECAPITULATION 1. Real estate (Schedule A) . ......................................... ... 1. 2. Stocks and Bonds (Schedule B) .................................... ... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................... ... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) _ 'Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 13. Gharitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 736.OU 70.302.57 107,056.06 178,094.63 6, 595.57 6, 595.57 171,499.06 14 Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 171,499.06 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers unc~~r sec. 9116 (a)(1.2) X .00 171,499.06 15 0.00 16. Amount of Line 14 '~~able at lineal rate X .0 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 0.00 19. TAX DUE ....................................................... ..19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1 SU56052059 Side 2 15056052059 Itk 'J 1 nn FX Page 3 Decedent's Complete Address: f?ECFDENTS NAME e i ~'~ O t~ ~%4r /' J s' SI~REETADDRESS 2467 Cope Drive ~`"l~ .. CITv Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2 CreditslPaymenis A Spousal Poverty Credit B Prior Payments C. Discount z/ os. File Number O2l~ / DECEDENT'S SOCIAL SECURITY NUMBER STATE ZIP PA 17055 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D Interest E. Penalty Total InterestlPenalty (D + E) (3) 4 If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :................................................................................... ....... ^ ^X b. retain the right to designate who shall use the property transferred or its income :..................................... ....... ^ c. retain a reversionary interest; or ................................................................................................................... ....... ^ d. receive the promise for life of either payments, benefits or care? ............................................................... ....... ^ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 0 3. Ditl decedent ovun an "in trust for" or payable upon death bank account or security at his or her death? ........ ...... ^ ^X 4. Ditl decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary tlesignation? .................................................................................................................. ...... ~ ^ 0.00 0.00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. Tf~e tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF BUREAU OF COLLECTIONS & PENNSYLVANIA TAXPAYER SERVICES PO BOX 281041 DEPARTMENT OF REVENUE HARRISBURG PA 17128-1041 Inheritance Tax Non-Filer Delinquency Notification Date: Estate of: MORRIS ANDREW C SHEELY SSN: 127 S MARKET ST Date of Death: PO SOX 95 File Number: MECHANICSBURG PA 17055 REV-834 FO AFP (07.08) 02/06/2009 H LEIGHOW 168-42-4172 03-02-2008 2108-0261 Department records indicate you are responsible for the settlement of the above estate or that you represent the responsible party. The estate is in delinquent status, as the inheritance tax return has not yet been filed. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative or a transferee of an estate within nine months of a decedent's death. If this estate was opened for the purpose of filing a lawsuit, please provide the court term and docket number of the proceeding in writing to this office. The Department may postpone further action regarding the estate pending the completion of the lawsuit. If there is any other reason that a return has not been filed, please contact the office listed below. Under Act 40 of 2005, additional collection costs, including but not limited to fees of up to 39 percent of the amount due and attorney fees incurred in securing payment, maybe imposed on any liability not paid prior to referral to a collection agency or contract counsel. To avoid further action, a return must be filed within 15 days of the date of this letter. If the return has been filed recently, please disregard this notice. Direct any questions regarding this estate to: Harrisburg Call Center (717)783-3000 TDD# 1-800-447-3020 (service for taxpayers with special hearing and/or speaking needs) RETURNS SHOULD BE FILED AND PAYMENTS MADE AT THE REGISTER OF WILLS LISTED BELOW: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 Ni,turical Quotes: ('batting "I'oois For Looking t)p a Security's ... http;i/bigcharts.marketwatci~.com/historicalldcfault.asp;;?~lctcct... tdure wra,;x~ras,,:h. rj~~. fl<rnn ar of+a, Naves tndteairlaa. pAarknts Fif#tanrel auatpk arafaaraons ~AdwuncNt(Tiinlt. F'rairutRn prc»diiat2 Lvs Histnn:.al ~untes loo: allows y~ ,. to look up a sec,arity's exact cldsing price „rn~r'.y ~. Yrrt` ~n fl`P symbni and 2 h~$~~~nn21 dale. 10 VIPW A g1101e And mint Ch2rt f0l' Iha( seC1lflSy ..... 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Trades Hume Atynid Jiro ~~Ig;G~lunibes Contu_t Us I Fer-tl tn~rc, t Hem License and :niegfate news, Guslom InAncial !ools ano data (nom C /W r S.~luiinnti Copyright ®2009 MarkelWelch, Inc All nghls reserved 3y using to is .site. you agree la me 7ernis ~:f L/~e and 'f• I~ v I'cli ~v (upaatetl gr31C 3y Irltraa 3y data provided ay latleruhve r)ala Peal tune Scrvirati, a dwision of Interactive Data Corp. and Sd bject to Inrnts el , se Hlsbneai 2nd current end-of-day data provided by Inlr__ra<'.trve ~atrd Poring and kelere x r• D• to More in formalmn on NASfiA~ Ira<lerl s mbr is and (heir current fmaroial status intrartay date tlelayetl 15 minutes for Masdaq. anU 2g minutes for other axchnnges Dow Jones IndexesSM Iron Oow Jones B CnmFany. lnc SEHK intraday data is provided ny Comstock and s al 1aa51 8G-mnu[as deiayetl Ail quotes are in local exchange time. _._ ..._~.~_ i Enter Keyword(s) SEAFtCH~~ A. ~ 4~ Free 3G'Dav heal. Click Here tdo Splits 2-Mon'n Caily Chart of ~n,dential Finr Ire •~~,. '~~ C;OP:~Mi:)NWEALTHC)E PENNSYLVANIA INHERITANCE TAX F3E~ft1RN rtE;~~ID[ NT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Morris H. Leighow 21-08-0261 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is ves ITEM NUMBE DESCRIPTION OF PROPERTY INCLUDE TI1E NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND R THE DATE OF TRANSFER ATTACHACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION QFAPPLICABLE) TAXABLE VALUE 1 Merrill Lynch CMA acct. #87250092 -date of death value 40,309.49 100 4G ~O~.~ Jeryl A. Leighow, spouse, beneficiary , 2. Merrill Lynch IRA acct. # 87272496 -date of death value 66,746.57 100 66 746 ` Jeryl A. Leighow, spouse, beneficiary , .. c, TOTAL (Also enter on line 7 Recapitulation) $ I 107,056.t76 (If more space Is needed, Insert addltlonal sheets of the same size) Issues sorted by security typo and sacuri ~ ACCDUNT: 87250092 ' ~~yy /~ C ~~ ~~ U ~ 88TATE T~ SECURITIES VAI.BATION Nam® f E P 1 l, {,~ o stat6: LEIGHOW AGE NO. 1 DATE 06 DEATH: 6unday, Marsh 2 2008 ITEM CUSIP NO. S8ARg3/ DESCRIPTION PAICE HIGH/ASK LOW/HID PAR VALVE MEAN ---~ _______-' --- Common Staok -------- --"^ -------- DATE PAICE PRICE ---°--..----- ----- --- SECURITY ACCRU$D COMMENTS PRZCE VALUE DIV/INT 1) 093671105 800. BLOCK H b A INC COM 02/29 19.2700 18.5700 18.92000 03/03 18.6800 16.2200 18.45000 NYSE 2) 314288106 200 6'EDEX COR 18.68500 14,946.00 P COM 3) 60B5S4101 250 MOLEX INC caM 4) 999999998 1,969 ~A PA MVNICIPRL MONEY 5) 999999988 .6100 CASH Total Common Stoak(s) Grand Totals Total Prinoipal plus AooroAd in latest and dividends 02/29 89.7900 88.0200 88.90500 03/03 89.3800 87.6IOD BB.d9500 NYSE 68.70000 17,740.00 02/29 22.9500 22.450Q 22.70000 03/p3 22.7000 22.3300 22.51500 NASDAQ 22.60750 5,651.80 02/29 1.0000 1.00000 1 969 00 , . Vear/Man 02/29 I.OODO 1.00000 0 61 . Uaer/Men 40,309,49 0.00 40,309.49 0,00 40,309.49 This report was prepared using AP!?RAISE Vez. 7.4.1 software, an EVALUATION SERVICES, INC, produot, Phone 201 784 0500, Visit our web sites at ~W,APPRAIBENS COM and F7WW.C0STBASIS.IN80. Iaeu®s sorted by a®auri ty type a^d aeaurity. { Af COUNT 8 EBTAT$ TAX S$CURITI$8 VALUATION , : 7272496 ~ -y-n ~-:~ A ~na, _ L •1 ,~` I~ l• (~~ Name DL' $atat0: LEI6HOSP PAGE N0. 1 DATi OF D$ATH: Sunday, Maroh 2 2048 ITEM CVSIP NO. SHARES/ DESCRIPTION RRICE HIRH/ASR LOW/BZD MEAN PAR VALUE DATE PRICE SECURITY ACCRUED COl41ENT8 PRICE PRICE VALUE DIV/INT orporate Hord ___ ___ ________ 1) 59020WT43 66,000 2~RRILL LYNCH HR USA SALT LARE 02/29 100.0531 100.05310 CD 4.5508 03/03 100.0511 100.05110 NASDAQ lOp.05210 66,034,34 Total Co rporata Bond(s) ---- --------- °- _ _____---- -^ 66,034.39 0. 00 Common Stoak 2) 999999998 711,2000 ML HANK VSA RASP 02/29 1,Op00 1.00000 711.20 user/Man 3) 999999998 ,9800 l'ASH 03/02 1.0000 1.00000 0.98 Usar/Man Total Common Stoak (a) -'-- ~---°--'-'_ _ _________ __ n2.le o. oa brand Totala ---- ° ---------- - --------- -- 66,746.57 0. 00 Total Principal plus Aoorved intersat and dividends ~" `° 6fi,74fi.57 This report was prapered using API?RAISE Var. 7.4.1 software, an EVALUATION SERVICES, INC. produot. Phone 202 784 5500. Visit our web ai tes at WhR4.AppRAIBENJ.COM and WWN.COSTBASIB.IN&O. EV-1511 EX+ (12-95) r ~~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS tJ 1Al t OF Morris H. Leighow ITEM NUMBER A. FUNERAL EXPENSES: 1 Malpezzi Funeral Home 13. 1 FILE NUMBER 21-08-0261 Debts of decedent must be reported on Schedule I. DESCRIPTION ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Jeryl A. Leighow aty Mechanicsburg state PA zip 17055 Social Security Number(s)/EIN Number of Personal Representative(s) street Address 2467 Cope drive Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. Filing Fees $ Reserves to conclude Estate administration TOTAL (Also enter on line 9 Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) X5,212.07 562.50 306.00 15.00 500.00 6,595.57 Tuesday, February 10, 200910;48 AM Michael J Malpezzi 17176972414 p,01 MtilPezzi Funeral Home t` Marltiet Ylaza `Va~~ I~Izchanicsbm-g, P:~ 1'7(155 {717)C97-~(i9(i Febn-ar}~ 10, ?Up9 I~1ra, 7zrv1 Laigho~v 2G~7 Col)z I)ri~•r 1~1zc1~alticsUurg, I'~ 17x55 Tlta Ftutaral S~~•icz fin• niorris H. Lzigltit«- We sincerely ,~ppreciatrr tllz coiificlence you have placed in >_rs and `~-i11 continue to ~~ssist you in ever ~ ova - r~-e ca Pl fzal fizz to c~~tttact us if yott lta~•a ally gllastiovs ni rzgard ti) tltiu statziuattt. ~ } n. ease • THE FC)LLC)NING IIS AN ITEI,IIZEU STATEI,lENT (~F THE SEkVI(:"ES, FACILITIES, AL1T(:)1,4C)TIVE EQUIii\IENT, ANU MEkCHANDISE THAT YC>L? SELEC:'TED v~'HEN 1bIAIiIN(_: THE FL?NEKAL AKRAN(:*EMENTS, 1. PROFE55iIONaL SERVICES Services nfFuneral I;~ectoriStati 41735.bp Entbahrtu>g, 4755,oC1 c )tlrer Prel~aratinn of Body . $1SS.pi1 2. FA(.:ILITIES.~NDSERVIC:ES Fmieral C'.ereuxnr}•, 449S.U(I C_rLn~'dw1C)5'~i51'lt1C:J . . . • • . • . • • . $39S,U11 3. Ai?TO)•lOTR'E :EQiJIPA~IENT Vcluele tip ti'811~fer 1e111s~Ulti fa FUlleral HOllte , .~i79f1~1){) Hearse ((:'asket ('uacli) $36S.I:IU Flower car in' t7ornt ili,;po~itiinr . fi145,n1) Lead car/('lergy . q 414_ .(:N) FLTNERaL HC)AIE SiERVIC'E C'FL1Rt~Effi !~;4gp,pp SELE('TED A4ERCHANDISE: Bach Repaaer PaCka,~e $G8.170 31:1i~ a<lclitioual utaruarial folders . !~-1(i.lail THE COST OF OIJR SERVICES, Et1iJIPAlENT, .1ND AIERC'HANDISIE THAT YOL? HAVE SELECTED $4604.00 AT THE TIME FL?NER AL ARkANGEbIENTS t'i'EKE MADE, tl'E ADVAN('ED ('ERTAIN PA S NIENTS T( ) (.>THEkS AS AN ACS"C)DIItIC)UATIC)N. THE FC)LLC)NING IS AN AC:CC)UNT'ING Fi:)k THOSE ('HAkCTES. CaSIH ADVANCES c:'ertiHed Uaath c:'ertincates 4151.1.(11:1 Newspaper Ni~tice,~ - }'atriot . 4a5S,07 TOTAL CASH AI-VANCES AND SFECIAL CHARGES $608.07 CONTRA(.:T PRICE $5212.07 HISTORY (1.711?r'11:1(:I$ Pnymerlt $-5?1?.07 TOTAL ARlOi?NT DL?E $0.00 RECEIPT FOR PAYMENT GLENDA FARNER. STRASBAUGH Receipt Date: 3/07/2008 Cumberland County - Register Of Wills Receipt Time: 11:40:17 One Courthouse Square Receipt No.: 1051859 Carlisle, PA 17613 LEIGHOW MORRIS H Estate File No.: 2008- 00261 Paid By Remarks: JERYL LEIGHOW JA ------------------------ Receipt Distrib ution ----- -------- ------- ____ Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST WILL 260.00 CUMBERLAND COUNTY GENERAL FUN AUTOMATION FETE 15.00 5.00 CUMBERLAND CUMBERLAND COUNTY COUNTY GENERAL GENERAL FUN FUN SHORT CERTIFICATE JCP FEE 16.00 CUMBERLAND COUNTY GENERAL FUN 10.00 ------ BUREAU OF RECEIPTS & CNTR M.D Cash ---------- $306 00 Total Received......... . $306.00 _ I' I, ~I -ij jl ~~~ a?a~r.ior~~s~~a~rH or P~NNSVLVANia INFIERITFINCE TP,X RETURN R[S!DENT DECEDI2NT SCNEQULE J BENEFICIARIES ESTATE OF FILE NUMBER Morris H. Leighow 21-08-0261 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME ~4ND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIEIUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Jeryl A. Leighow, 2467 Cope Drive, Mechanicsburg, PA 17055 Wife 100% Of Rest, Residtt~:~ Remainder of Estate ENTER DOLLAR A~40UNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART III -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF MORRIS H. LEIGHOW I, MORRIS H. LEIGHOW, of 2467 Cope Drive, Mechanicsburg, (Upper .Allen Township), Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revolting all other Wills and Codicils heretofore made by me. FIRST: I direct that all inheritance, estate, transfer, succession and death taxes, as well as my just debts and funeral expenses, of any land whatsoever, which may be payable by reason of my death, shall be paid out of the principal of my estate as the same can conveniently be done. SECOND: I give, devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, unto my wife, JERYL A. LEIGHOW, provided she survives me by thirty (30) days. THIRD: Should jERYL A. LEIGHOW predecease me or die on or before the thirty-first (31st) day following my death, I give, devise and bequeath all the rest, residue and remainder of my estate of whatever nature and. wherever situate, including any property aver. which I hold power of appointment and together with any insurance policies thereon, as ,~NV follows: (a) Fifty percent (50 %) thereof unto my son, AARON M. LEIGHOW, of Mechanicsburg, Pennsylvania, provided that should AARON M. LEIGHO`IN predecease me, I give and bequeath his share unto his issue, per stirpes; and (b) Fifty percent (50 %) thereof unto my daughter, ALISHA A. NAGLE, of Mechanicsburg, Pennsylvania, provided that should ALISHA A. NAGLE predecease me, I give and bequeath her share unto her issue, per stirpes. FOURTH: In addition to all powers granted to them by law and by othex provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, ex- changes or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition. (B) To partition, subdivide, or imprgve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of real estate and to impose or extinguish restric- tions on real estate. 2 (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduciaries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, per- sonal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named beneficiaries in cash or iri kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retire- ment plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent provided for by the plan or the law. FIFTH: I nominate and appoint jERYL A. LEIGHOW, Executrix, of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever,.of JERYL A. '~~ LEIGHOW, I nominate and appoint my friend, WILLIAM J. ISHERWOOD, of Mechanicsburg, Pennsylvania, as Executor, of this, my Last Will and Testament. I direct that my Executrix or Executor, as the case inay be, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this '~ day of November, 2007. ~'' .%% =' ~ (SEAL) MORRIS H. LEIGHOW Signed, sealed, published and declared by the above-named Testator as. and for his Last Will and Testament in our presence, who, at 11is request, in his presence and in the presence of each other, have hereun- to subscribed our names as attesting witnesses. Address '7ds~'`~ Name Address r `f'~ .; ~ '~ ; -~% ,-- ~' ~`~.me ----.-, _= , 4