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Home My WebLink About03-03-09 REV-1500 EX (D6-D5) 15056041158 PA Department of Revenue OFFICIAL USE ONLY Bureau of Indiddual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 21 08 0837 Harrisburg, PA 17126-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 07312008 05031921 Decedent's Last Name REIGH Suffx Decedent's First Name SARAH (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social SewrRy Number FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 4 Li it d E . m e state 6. Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^ 2. Supplemental Return ^ 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 10. Spousal Poverty Cretlit (tlafe of death between 12-31-91 and 1-1-95) MI L MI ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Fetleral Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number LINDA J• LUNDBERG, VICE PRESIDENT 717-73U-2265 Firm Name (If Applicable) PNC BANK N•A- First line of address 4242 CARLISLE PIKE Second line of atltlress P•0• BOX 308 City or Post Office CAMP HILL State ZIP Code PA 17011 REGISTERf~WILLS USE ONVY `1 ~ m s , ~ ~ ~ ~ i m gay ' FILED N .... i~. c° ,,, . r. ._ vi Correspondent'se-mailaddress: LINDA•LUNDBERGaPNC•COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge antl belief, it is true, correct and complete. Declaration of re arer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPON - , DATE REPRESENTATIVE PLEASE USE ORIGINAL FORM ONLY Side 1 15056041158 sMasos.ooo 15Q56041158 r- s~ ~ ~~ ~' ~~= -~~.~v ~ ~~ ~~. REV-1500 EX RECAPITULATION 15056042159 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 Requestetl 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Se crate Billin Re nested 7 Decedent's Social Security Number 0•~0 a.oo 0.00 ~•0~ 967750.75 0.00 P 9 q 0.00 8. Total GrossASSets (total Lines i-7). . . 8. 967750 • 75 9. Funeral Expenses 8 Administrative Costs (Schedule H). .... 9. 7014 0.18 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . 10. 7522.46 11. Total Deductions (total Lines 9 & 10) . . . 11. 77662 • 64 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . 12. 890088 • 11 13. Charitable antl Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........... ..... 13. 8 8 4088 • 11 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . 14. 6000 • 00 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00- 0. 0 0 15. 0, 0 0 i6. Amount of Line 14 taxable at lineal rate X .0'1.S 0, 0 0 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rateX.12 0.00 ,7. O.oo 16. Amounl of Line 14 taxable at collateral rate X.15 6000.00 1s~ 900.00 1s. rax DuE ................................... 1s. 900 • 00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 6M464926D0 15056042159 REV-1500 EX Page 3 Decedent's Complete Address' Fip Number ~i na na» DECEDENT'S NAME REICH q STREET ADDRESS MB R AND CITY MECHANICS RG STATE ZIP Tax Payments and Credits: 1. Taz Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit ~ . Q D B. Prior Payments 855 • 00 C. Discount 4 s • 0 0 3. Interest/Penalty if applicable D. Interest E. Penalty c„ 9oo.oD Total Cretlits (A+g+C) (z) 900.00 Total lnterest/Penatly (D+E) (3) Q,00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is fhe OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (q) 0 • ~ ~ 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA This is the BALANCE DUE. (5) 0.0~ (5A) ~ . Q ~ (5B) Make Check Payable to: REGISTER OF IMLLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; . . . . . . . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . ^ X^ d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . ^ ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving atlequate consitleration? . . . . . . . . . . . . . . . . . . . . . . . ^ ^ 3. Did tlecedent own an "in trust for" or payable upon death bank account or security at his or her death? ^ ^ 4. Ditl decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary tlesignafion? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ^ 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)]. Far 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 no[ exempt a transfer to a surviving spouse from [az, and the statutory requirements for disclosure of assets and filing a taz 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 imposetl on [he net value of transfers from a deceased child twenty-one years of age or younger at death to or for use of a natural parent, an adoptive parent, or a stepparent of the child is zero (D) 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 tlecedent's lineal beneficiaries is four antl one-halt (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The taz rate imposed on the net value of transfers [o or for the use of the decetlent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is definetl, under Section 9102, as an individual who has at least one parent in common with the tlecedent, whether by blood or adoption. 6M46]1 1-000 REV-15@ EX a ry i-OB) Pennsylvania DEPARTMFM OF REVENUE INHERfTANCE TA%RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER SARP.H L REIGH 21 OS 0837 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is tleFned as me price at which progeny woultl be exchangetl between a willing buyer antl a willing seller, neimer being compelletl to buy or sell, both having reasonable knowletlge of the relevant facts. Real Droperly that is jointlyowned with right of survivorship must be disclosed on Schedule F. ewasss z.ooo If more space is needed, insert additional sheets of the same size. REV-1503 FJ(t (695) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS 8r BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE SARAH L REIGH 21 08 0837 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 3wasss i.ooo 01 more space is needed, insert additional sheets of the same size) REV-150] FX a (69B) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RENRN _____ .. _. . SARAH L REIGH 21 OS 0837 AI property jointlyownetl with right of survivorship must be tlisclosetl on Schetlule F. awaenC r.ooo (If more space is neetleq insert atltldimal shcets of same sae) REV-0508 FX ~ (69B) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENTDECEDENT , PERSONAL PROPERTY ESTATE OF FILE NUMBER SARAH L REIGH 21 08 0837 Include the proceeds of litigation and the tlate the Droceeds were received by me estate. All property joindyowned with the dght of survivorship must be tlisclosetl on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PNC BANK CERTIFICATE OF DEPOSIT # 2100105837 VALUE AS OF 07/31/08 PER ATTACHED LETTER AS FOLLOWS: BALANCE 07/31/08 30,000.00 ACCRUED INTEREST 65.57 TOTAL 30,065.57 30,065.57 2 PNC BANK CERTIFICATE OF DEPOSIT # 31300286895 VALUE AS OF 07/31/06 PER ATTACHED LETTER AS FOLLOWS: BALANCE 07/31/08 3,019.99 ACCRUED INTEREST 2.67 TOTAL 3,022.66 3,022.66 3 PNC BANK CHECKING ACCOUNT # 5004893996 VALUE AS OF 07/31/08 PER ATTACHED LETTER AS FOLLOWS: BALANCE 07/31/08 6,730.55 ACCRUED INTEREST .17 TOTAL 6,730.72 6,730.72 4 PNC BANK SAVINGS ACCOUNT # 5003783728 VALUE AS OF 07/31/08 PER ATTACHED LETTER AS FOLLOWS: BALANCE 07/31/08 91,629.28 ACCRUED INTEREST 23.55 TOTAL 91,652.83 91,652.83 5 SOVEREIGN BANK SAVINGS CERTIFICATE # 1685209247 VALUE AS OF 07/31/08 PER ATTACHED LETTER AS FOLLOWS: pnT•n*TCE 07/31/08 25,000.00 ACCRUED INTEREST 2.73 TOTAL 25,002.73 25,002.73 6 M 6 T BANK SAVINGS ACCOUNT # 15004200274261 VALUE AS OF 07/31/08 AS FOLLOWS: nnr.nuCE 07/31/08 11,565.47 ACCRUED INTEREST .00 TOTAL 11,565.47 11,565.47 Total from continuation schedules 799,710.77 TOTAL Also enter on line 5 Rena itulation $ 967 , 750.75 3waen0 tooo (It more space is neetletl, insert adtl eiona sheets oRhe same size) Estate of: SARAH L REIGH Schedule E (Page 2) Item No. Description 7 M 6 T BANK CHECKING ACCOUNT # 9842686942 VALUE AS OF 07/31/08 AS FOLLOWS: BALANCE 07/31/08 4,984.68 ACCRUED INTEREST .00 TOTAL 4,984.68 8 SOVEREIGN BANK INTEREST PAYABLE 07/31/08 ON CERTIFICATE OF DEPOSIT #1685209247 9 REVOCABLE TRUST AGREEMENT DATED 11/17/87, BETWEEN SARAH L. REIGH, SETTLOR AND M b T BANK, FORMERLY MID-STATE BANK AND TRUST COMPANY, TRUSTEE, A COPY OF WHZCH IS SUBMITTED HEREWITH. THE ASSETS HELD IN THE TRUST ARE PAYABLE TO THE ESTATE AND ARE VALUED AS OF 07/31/08, DATE OF DEATH PER THE ATTACHED ESTATE VALUATION STATEMENT . 10 BENDZNSKY fi COMPANY PROCEEDS OF SALE OF DECEDENTS PERSONAL PROPERTY 11 ASBURY COMMUNITIIES REFUND OF OVERPAYMENT 12 FOR INFORMATIONAL PURPOSES ONLY: THE DECEDENT WAS RECEIVING A MONTHLY CIVIL SERVICE PENSION FROM THE U.S. GOVERNMENT. ALL BENEFITS TERMINATED AT THE DEATH OF SARAH L. REIGH WITH NO FURTHER BENEFITS DUE HER HEIRS OR THE ESTATE. 13 FOR INFORMATIONAL PURPOSES ONLY: THE DECEDENT WAS RECEIVING A MONTHLY STATE PENSION FROM TKE STATE OF PENNSYLVANIA. ALL BENEFITS TERMINATED AT THE DEATH OF SARAH L. REIGH WITH NO FURTHER BENEFITS DUE HER HEIRS OR THE ESTATE. 21 08 0837 Value at Date of Death 4,984.68 85.07 794,486.27 50.00 104.75 0.00 0.00 Total (Carry forward to main schedule) 799,710.77 REV-1509 EXt (698) COM~AONWEALTH OF R INiERRANCE TAX ESTATE OF FILE SARAH L REIGN 21 060837 If an asset was matle joint within one year of the decetleM's tlate of death, It must be reported on Schedule G SURVNWG JONfT TENAM(S) NAiv1E RFIATIONSHP TO DEC®BJT JOINTLY-0WNED PROPERTY: ^~ LETTER DATE DESCRPIION OF R20P92TY °h OF FOR JOIN MADE INGLUOE NAME OF FINANCIPL INSTITUTION gN094NKAGGOUNT DATE OF DEATH ' 447E OF DEATH NUMBER TENANT JOB NUMBER OR SIMIW210ENTIFYING NUMBER. ATTACH DEED FOR DEDD S VALUE OF JaNTLr-HELD RE4 ESrAre. VALUE OF ASSET IMHREST DECEDBJTS NiFREST None SCHEDULE F JOINTLY-OWNED PROPERTY - - TOTA ra i I q 0.00 (M rmre space's neetleQ hsert addXional sheets of the same s¢e) 3WdGAE 1.000 REV-1510 EX ~ (698) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERRANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDEM DECEDEN7 TE SARAH L REIGH 21 08 0837 This schedule must he completed and filed if the answer to any of questions 1 through 4 on the reverse sitle of [he REV-7500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM NUMBE v+x~rre wmEOFra mnnsreR~, rreiR REUnovswa ro oecEOeNr uo rEwn ori + DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE xw sma.nnncnnmvr oFT~o[eo roR Reu r_srar[. VALUE OF ASSET INTEREST iF APRUCAaLE VALUE 1. SARAH L. REIGH CREATED A REVOCABLE TRUST, DATED 11/17/87 WITH M S T BANK, FORMERLY MID-STATE BANK AND TRUST COMPANY TRUSTEE, AT HER DEATH THE TRUST TERMINATED WITH THE ASSETS DISTRIBUTED TO HER ESTATE. THE TRUST ASSETS ARE REPORTED ON SCHEDULE E. 0.00 100.0000 0 00 . 0.00 TOTAU (Also enter on line 7, Recapitulation) I $ (If more space Is needeE, insert atltlilional sheets or the same size) 3W/6FF 1.000 REV-1511 Ex+ (16a3) SCHEDULE H OF PENNSYLVANIA FUNERAL EXPENSES Sr rAxREruRN ADMINISTRATIVE COSTS DECEDEM ESTATE OF FILE NUMBER SARAH L RE IS-H 21 OS 0837 Debts of decedent must be reported on Schedule i. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. JON C. RUSSIN FUNERAL HOME FUNERAL EXPENSES 10,660.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) pNC BANK N A Street Address 4242 CARLISLE PIKE City CAMP HILL State PA Zip 17011 Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If tlecedent's address is no[ the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. 7. 1 ~wasnc iooo Ciry State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Taz Return Preparer's Fees 38,967.00 19,000.00 DAVID A. WZON, ESQUIRE REIMBURSEMENT OF PROBATE EXPENSES 664.00 Total £rom continuation schedules I 829.18 TOTAL (Also enter on line 9 Ri (If more space is needetl, insert additional sheets of the same size) 0 Estate of: SARAH L REIGH 21 OB 0837 Schedule H Part 7 (Page 2) 2 VITAL, RECORDS 12 CORRECTED DEATH CERTIFICATES 108.00 3 BENDINSKY S CO REMOVAL OF PERSONAL PROPERTY FROM DECEDENTS ROOM IN HETHANY VILLAGE 200.00 4 REGISTER OF WILLS PROBATE AMENDMENT FEE 6 6 SHORT CERTIFICATES 44.00 5 M & T BANK WIRE FEE 25.00 6 REGISTER OF WILLS FILING FEE RE FIRST AND FINAL ACCOUNT FOR M 6 T TRUST 133.00 7 DEPARTMENT OF THE TREASURY FEDERAL INCOME TAX WITHHELD ON INTEREST PAYMENT FROM PNC BANK SAV CTF # 21001015637 38.28 8 DEPARTMENT OF THE TREASURY FEDERAL INCOME TAX WITHHELD ON INTEREST PAYMENT FROM PNC BANK SAV CTF # 31300286695 1.32 9 WION, ZULLI S SE IBERT REIMBURSEMENT FOR LEGAL ADVERTISING 249.58 10 REGISTER OF WILLS FEE FOR FILING INVENTORY AND INHERITANCE TAX RETURN 30.00 Total (Carry forward to main schedule) 829 18 REV-1512 EX ~ (12-08) Pennsylvania SCHEDULE I oERnn.MEUroR REVeNUE DEBTS OF DECEDENT, iNRERnnNCerrxRETURN MORTGAGE LIABILITIES 8 LIENS RESIpEM DECEDENT r ESTATE OF FILE NUMBER SARAH L REIGH 21 OB 0837 Report debts incurred by the decetlent prior to death [hat remained unpaid at the date of death , inclutling unreimbursed medical expenses. ITEM VALUE AT DATE NUMBE R DESCRIPTION OF DEATH ~~ QUATUM IMAGING 6 THERAPUTZC MEDICAL SERVICES 123 .68 2 CONTINUING CARE RX MEDICAL SERVICES 213 .50 3 HAMPDEN PHYSICIAN ASSOCIATES MEDICAL SERVICES 573 .14 9 LOWER ALLEN TOWNSHIP EMS AMBULANCE SERVICES FEES 1,268.00 LESS: INS. REIMB. 1,168.00 NET AMOUNT 100.00 100. 00 5 BETHANY VILLAGE ASSISTED LIVING SERVICES 4,974. 71 6 MOBILE X-RAY IMAGING MEDICAL SERVICES 584. 40 7 BETHANY VILLAGE MEDICAL SERVICES 612. 25 8 CAMP HILL EMERGENCY PHYSICIANS MEDICAL SERVICES 31. 96 9 M S T BANK ACCRUED INVESTMENT ADVISORY FEE 284. 70 10 HAMPDEN SURGEONS PC MEDICAL SERVICES 24. 12 ~~~q~ rrso enter on une iu, Iteca ituiatlon 5 7 522.46 ewasnR z.ooa If more space is needed, insert additional sheets of the same size. REV-1513 EX+(71-03) Pennsylvania DEPPRiMFM OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES SARAU r. uc rr_v FILE NUMBER ------ - '-' 21 O B 0837 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (nclutle outright spousal distributions, and transfers under Sec. 2176 (a) (1.2).] 1. MR.6 MRS. ROBERT E. REIGN 2570 HAYFIELD STREET YORK, PA 17402-1119 CASH BEQUEST Cousin 2,000.00 2 MR. b MRS. ROBERT L. REIGN 1008 WALN[TT STREET LEBANON, PA 17402-5938 CASH BEQUEST Cousin 2,000.00 3 JOANN DUDLEY 1205 BELFORD AVENUE OKLAHOMA CITY, OK 73116-6204 CASH BEQUEST Cousin 2,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1 SDD COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2713 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN 1. B. CFIARfTABLE AND GOVERNMENTAL DISTRIBUTIONS 1~ See Attached TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 7500 COVE - R SHEET. E _ 884 , 088.11 BW46AI2.OD0 " ""^ ° oPC~c i>'~eeur~, insert aaouwnal sneers m the same size. Estate of: SARAH L REIGH 21 08 0837 Schedule J Part 2B (Page 1) Item No. Description Amount 1 THE M.M. REZGH MEMORIAL SCHOLARSHIP FELLOWSHIP OF THE INDIANA UNIVERSITY OF PENNSYLVANIA A/K/A FOUNDATION FOR INDIANA UNIVERSITY OF PENNSYLVANIA 103 SUTTON HALL, 1011 SOUTH DRIVE INDIANA, PA 15705 25$ OF RESIDUAL ESTATE PER ATTACHED STATEMENT 221,022.02 2 BETHANY VIILAGE UNITED METHODIST CENTER A/K/A ASBURY ATLANTIC INC. 325 WESLEY DRIVE MECHANICSBURG, PA 17055 25$ OF RESIDUAL ESTATE PER ATTACHED STATEMENT 221,022.03 3 TRINITY UNITED METHODIST CHURCH 533 MAIN STREEET BELLWOOD, PA 16617 25$ OF RESIDUAL ESTATE PER ATTACHED STATEMENT 221,022.03 4 LOGAN VALLEY BAPTIST CHURCH 325 MAIN STREET BELLWOOD, PA 16617 25$ OF RESIDUAL ESTATE PER ATTACHED STATEMENT 221,022.03 ESTATE OF SARAH L. REIGN FILE # 21 08 0837 ATTACHMENT TO PA INHERITANCE TAX RETURN, SCHEDULE J- BENEFICIARIES PART II -NON-TAXABLE DISTRIBUTIONS, PART B-CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS STATEMENT CALCULATION OF RESIDUAL ESTATE TOTAL GROSS ASSETS PER INHERITANCE TAX RETURN LESS: SCHEDULE H -FUNERAL & ADMINISTRATION EXPENSES 70,140.18 SCHEDULE I- DEBTS OF DECEDENT 7,522.46' SPECIFIC CASH BEQUESTS TO INDIVIDUAL ESTATE HEIRS 6,000.00 TOTAL RESIDUARY ESTATE 967, 750.75 83,662.64 884,088.11 RESIDUARY ESTATE DIVIDED EQUALLY AMONG FOUR CHARITIES AS DETAILED BELOW: NAME OF CHARITY % INT SHARE IN ESTATE OF ESTATE THE M.M. REIGN MEMORIAL SCHOLARSHIP FELLOWSHIP OF THE INDIANA UNIVERSITY OF PENNSYLVANIA A/WA FOUNDATION FOR INDIANA UNIVERSITY OF PENNSYLVANIA 25% 221,022.02 BETHANY VILLAGE UNITED METHODIST CENTER A/WAASBURYATLANTIC INC 25% 221,022.03 TRINITY UNITED METHODIST CHURCH 25% 221,022.03 LOGAN VALLEY BAPTIST CHURCH 25% 221,022.03 TOTAL 884,088.11 =~~ ~t~~ 3~'i~11 t~rrr~ U~,~t~zrrt~rtt 3 .r,._ OF SARAH L. REICH 1, SARAH L. REIGIi, of Mechanicsburg, Cumberland County, Penmsylvania, being o f sound and disposing mind, memory and understanding, do hereby declare this as and for my Last Will and Testament, hereby revoking all Wills and Codicils previously made by me. ITEM L I direct that al] my just debts and expenses of my illness and funeral be paid from my estate as soon as conveniently maybe after my decease as a part of the expense ofthe IT"EM III. I give, devise and bequeath the sum of Two Thousand ($2,000.00) Dollars to hIR. Ait~'D b1RS. ROBERT E. REIGN, of York, Pennsylvania. ITEM IV. I give, devise and bequeath the sum of Two Thousand ($2,000,60) Dollars to MR. Al\TD MRS. ROBERT' L•. REIGN, of Lebanon; Pennsylvania. ITEM V • I give, devise and bequeath the sum of Two Thousand ($2,000.00) Dollars to JOANN DUDLEY, of Oklahoma Cit}•, Oklahoma. ITEM fin. After the payment of all debts, expenses of administration, taxes (est<•tte taxes, transfer takes, fiduciary income faxes, and other taxes of a similar nature which sha11 be treated and paid as general expenses of administration of my estate), I give, de;+ise and bequeath al] the rest, roidue and?emairder ofmy estate, v:herher real, personal and mixed, of whatsoever kind and wheresoever situate, including all income earned by any and al] assets ofmy estate, in equal shares to the following charitable entities: ,, (A~ THE M.M. REIGH MEMORIAL SCHOLARSHIP FELLOWSHIP, of the Indiana University of Pinrisylvania, Indiana, Pennsylvania 15705-1098. ~B) BETHANY VILLAGE UNITED METHODIST CENTER, 325 Wesley Drive, Mechanicsburg, Pennsylvania. 17Q55. ~C) TRINITY UNITED 141ETiiODIST CI3URCH, 533 Mann Streit, Bellwood. Pi~sYh'ania 16617, ~D) LOGAN VALLEY BAPTIST CHURCH, 325 Main Strict, Be1ltivood, Pe~sYlti'ania 16617. ITEM VII. Ail estate taxes, inheritance taxes, transfer taxes and outer taxes of a semi tar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such taxes; and anypenaIties thereon, shall be paid by the Executor nut of the principal of that portion ofmy estate disposed of by .[tern V7 above and all interest with respecf to any such taxes shad be paid by the Executor out of the income or principal or partly out of the income and partly out of the prittC;pal af;'.:~Ch poiiiGII of iai est^ ~' Gte it, the aL-salulc discretion of the Executor, «'i#hout reimbursement from or apportionment among the beneficiaries, recipients or owners of such property for an_y such taxes, penalties or interest; provided, ha~vevcr; the Executor shall not gay any such taxes, penalties ar interest attributable to an my estate solely ypropen3' included in because of a power of appointment thereover which I possess but have not exercised or any qualified terminable interest property, provided further, however, the Executor shall net pay any supplemental federal estate tax or any penalises or interest related thereto, unposed by the Internal Revenue Code, which supplemental federal estate tax; together with any penalties or interest related thereto. shall be borne by the recipients of the quaiined plan benefit (includin g my estate if it is a recipient of any such benefit} giving rise to such supplemental federal estate tax in proportion to their respective 2 - .•,- interests therein; in no event shall any federal estate tax, Pennsylvania inheritzuice tax, transfer tax. estate fiduciary income tax, and other taxes of a similaz nature be paid by or apportioned against any benefciary of any pre-residuary gift or bequest. My Executer may, in its discretion, arrange for an extension of time for the payment of said estate acid inherit<~tnce t<1xes, and any interest and/or penalty incurred an any such taxes, whether or not resuhing from such extensions or postponements, shall be borne by my estate as an expense of administration. ITEM VIII. I nominate, constitute and appoint PNC BAz~1K, N.A., Executor of this my Last ti~rill and Testament. ITEYI 1'X. In addition to powers given iY bylaw, my Executor or any other fiduciaries acting hereunder, whether or not named herein, shall have the following discretionary powers applicable to all property held by them, effective F~7ihout court order and until aatuat distribution: { 1) To retain. any property received by them. without regard to any pr~neiple of investment diversification {~) To invest in all fom>s of properly, without restriction to inveshnants authorized by law and without regazd to any principle of investment diversipcation. {3) To compromise controversies. (~l) To buy, exchange, or sell real or personal property publicly or privately, fnr such prices and on such terms as they deem proper, to lease for any temp regardless of the duration of any trust hereunder; and to give options for these purposes without obligation to repudiate them in favor of a higher offer. (6) To abandon anynroperty which the disinterested fiduciary, in snch fiduciary's sole discretion, deems to be in the best interests of the trust and its beneficiaries. {%) To borrow money from any source, and to mortgage or pledge >~M.~..~ estate or trust assets as security. ($) To use principal or income to which any beneficiary is entitled for the beneficiary's exclusive bencfrt if they deem the beneficiary incapable of receiving the same by reason of any illness, infirmity or legal incapacity. (g) To hold investments in the name of a nominee. (10) To employ and compensate as they deem appropriate, without diminution of any fiduciary's compensation hereunder, any brokers advisors, professional persons, and other agents and in their discretion, to delegate revocably investment and management discretion to any such broker, advisor, professional person or agent. (31) To make distributions in cash or in kind or partly in each aC fair market values an the date of distribution. (1 ~) In any division ofprincipal into separate trusts or shares, and in any distribution of tnusts or shares, to allocate to any trust_ share, or beneficiary, property different from the property allocated to another tntst, share, or beneficiary, as the disinterested fiduciary, using fair market values an the date of division or distribution, deems appropriate; provided, however, that this power shall not be exercised in a manner contrary to any specific allocation of property elsewhere in this ~~'il! or in a manner that renders ineligible all or any Part of any gift far any tar deduction, { 13) To disclaim on my behalf any interest the Executors deem advisable. No rule of taw against self-dealing, divided loyalty, or conflict of interest shall be applied to render any transaction effected by the fduciaries void, voidable, or odrenvise subject to attack solely for violation of such rule, nor shall the fiduciaries incur any liability, nor shall any fiduciary's commissions for acting hereunder he reduced, solely for violation of such nrle, Any transaction which involves scIf-dealing, divided layalt;-, yr contict of interest by the fiduciaries shall be judged by the rules of law which. would apply to the same transaction at arm's length between stranger free of any element of self-dealing, divided loyalty, or conflict of interest, i`his; by way of illustration and oat of limitation, all fiduciaries are authorized, without giving any nonce required by statute, to: (1) Employ and compensate any fiduciary or any affiliate as broker, agent, or pmfessianal advisor far any purpose. (2) Borrow from the commercial department of any corporate fiduciary or any affiliate at current interest rates. {3} Buy, retain, and sell any debt or equity securh• issued ar underwritten by any catporate fiduciary or any affiliate and any debt security secured, supported, and'or otherwise enhanced by a letter of credit issued by any corporate fiduciary or any affiliate. {4) Buy, retain, and sell. any security of any investment company or trust registered under the Investment Company Act of 1940 to which any corporate fiduciary or any affliate renders services for compensation. (d) Buy any Property from ar sell property to any beneficiary or fiduciary acting hereunder or otherwise on arm's length terms. An °aflifiate" means any entity which owns, directly ar indirectly, an interest In any corporate fiduciary, any entity in which any corporate fiduciary owns an interest. directly ar indirectly, and any entity in common control with any corporate fiduciary. ITEM X. No fiduciary acting hereunder as Executor shall be required to post band or enter security in this or any other jurisdiction. R'ITNESS WHEREOF, I, SARAH L. REICH, have hereunto set my hand and ~~r r seal this _ day of ~"~~,~o..u<~~ 1 2003. ^-C.~a., a.~,f.., 4 Sarah L. Reigh .~ Signed, sealed, published and declared as and for the Last Will and Testament of SARAH L. REICH, the Testatrix, in our presence, who in her presence, and in the pttsence of each other, and at her request, have hereunto set our hands as subscribing wzfiesses hereto. ,i 3 I •*~..tc L ' ?~~- ~~ ~t Y~..1 Norte ! ,- ~ rY ref a iV ame A ~~ ' ; -,y ~-,M Address 'r .' r.. .F Address ~~ l016QDIR9 i~ a tn+~ end GOn~ed SPY of ttr~t ,, ~-tnzmant, duly axeauw ~ ^,:sxeas4ora tit our oor>tm~ nrovolrscS. y '; L. ~.... COivlibgONWEALTH OF PEIlTiSYLVANIA COliN"['Y` OF DAUPHIN : SS: We, SARAH L. REIGN, ~_~~ - .~ ; . 1 s and ~~~ ~ ..,~ i~~f ~ I - _, the Testatrix and the wttnesses respectively, whose names are signed to the attached or foregoing instrument, being first duty sworn, do hereby declare to the undersigned officer that the Testatrix signed the instrument as her Last Will and that she signed voluntarily and that each of the witnesses in the presence of the Testatrix at her request, and in the presence of each other, signed the Will as a witness and that to the best of the lmowledge of each witness, the Testatrix was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. Testatrix -Sarah L. Reigh ~t,,,.. ~..~ ~r ~-> Witness f , Swom to and subscribed before me by SARAH L. REIGN, the Testatrix, and subscribed and sworn to before me by r'a : , 4,y,,,~~, ~ t. and on this.: G ~ { ~ '' the wdfiesses, -`'-~dayof . ~ -----~=' _~-, ?003. ~'lY Commission Expires. :vr-~- AhIA' S .. ~ r A~lPtJ LONG. Mui2ry ?utdic Co."~ci i9'atrie5ttg. QaupAir Cuuny fAg Corrm~smn c'xa~ses Qc[. 30~~ :- i4~ G' AUG. 7.2008 2:53PM N0. 039 P. 3 Il~tDIVIDUAL REVOCABLE TRUST AGREEMENT CREATION OF THE TRUST On mis date November i7, 1987 I Sarah ~, Reigh ~ Blair _ meet with Mld-Sara Book and Trust Lb. ~A)toona Yennsyjvavlresbas my Tm~sle~ee following agrw I wish to create a Revocable Tots[ primarily for rho purpose bf being relieved of 3avgtment respoosi- bliiry and m provide, in rho even[ of my illness or disability, for ffie care, support, m.inmo.nnn a~ material nt~ds of myself sod any pereoa tfependent on me. Ia conaidetsdon of the Tntstee's willingness lo.aerve coder dtls agnxmcnc, I transfer and assign to the 1Ytruep the property dracnbod is Article IX. 71to property is the Must shell 6e hdd and distributed aubJoct co the following tertvs and eotuGtloag: ARTICLE I DISTR[BUTION A. The Tttmta sha8 apply dte set income of the Ttuat for my 6atefit, togemar with so much OANp PRINCIPAL of ~' P~Pal ~ [may, twm time to time, ragveat. Aoy undistributed incorno may be added to princlpal for ttdnvesttneat by the TNStee. Howover, during any period io which, in the opinion of dtc Tms[ee, I artt tarapable of tnenaging my affaltt: because of illvcss or otherwise, the Trustee shall, is ita discretion, use eo much of the faCOmc and principal of the Ttvst as it she11 deem edvisabk for thacomfott, Cate, support, and maintcaanx of myself ar auy person dtVatdeat 0o rne. B. Upon my death, me Trustee shall distribute the principal, mgtxha with any uodistribated income, to my persotml representative, and this Ttttst shall terminate, ARTICL& II ~J TRUSTEE'S In addition to me pownre conferred by law, the Tttrsree shall have the following powers, to be AUTHORITY exercised in its absolute discretion; to retain all casts tseeived is Idnd, including stock in the Truetoo, as iaveslmonut, without dory of diversification, of m se11 [ho same upon such tertnt u it shall dean edvisablc; to invest is all forma of ptnperty; m exehagga a' lease for my period of time any coal or personal proptnry and m give epttoos for sales, exchanges and leesos: W exercise all tights of security holders; to rompromicn soy elalm or Controversy withwt court approval; to borrow rrioney from auy source, including the MidState Bank acrd Trust Co.; to ddegatc discrotionary powers; and to mako durxrbution io cash or ut kind. Thu Trustee is not avmorized to disclose my name, addtt:as, or setatrity position(s) of cnrteot end/or future eccurily holdings met meTtnat may own from tithe t0 tune purswnt m SEC Reta X146-I(c). ARTICLE HI R1VFS1'MENT Invesunanta may be in opts or more of the collactiva investment funds maintained 6y the Ttvatre of OR ACCOUNT any affiliate or soeb omcr assota as are acceptable to the Tmstee. Invcsanenta need not bn diversfttcd and may be made or retained whh a view m possible itttreasa iri value. I rcacxvo me riglu to instruct the Tnatee in writigg to retain rerfain assns in a custodial etpaeity without auy liability for reviewing the tnvastrnem suipbility of ouch designated assets. ARTICLE IV ADDITION TO THH It is understood mat, az aqy time, I may add cash or other property acceptable to the Ttusue. TRU5T ASSETS ARTICLE V RIGkT TO RfivOKE I expressly rCSeeve the right. a< auy dtrre sod troth limo to lima. m revoke [his agCetaco[ by written notim ddivcxcd to the Trostx. AB;TICi,g VI RRmONATIAN The TNatec may rosigo at aey time 6y dalivtning 30 days' written notfco of such resignation to me, OP TRUSTEE ARTICLE VII ~~ COMPENSATION The TNStee shall ba entitled to drdtrat as compeasadon for its services herenada a fee which shall ROR SERVICE 6e in aceotdanoo win its scmedWes of ebtugas in atFEct, from tone m time. AUG. 1.2D08 2:53PM ARTIQ,E VIII ~/ CI301CE OP LAW N0. 039 P. 4 TEtis agreement ami the wets htmeby ctratad shall ba construed sad governed by the law of Peonsylvaaia. ARTICLE I7f PROP]I<tTY The Tmstee aclmowledgra receipt trtmt me of the propetry listed below and accepts the Ttttst upon SCHEDULE the terms heteiR set forth. Mod-State Sauk Treaeuxera Check #450505 $137,615.38 l~oellOd^g end t'orfact ~, ~i tt~£ ~ ~~ ~,; ;tsi:trume~ ;~esMwn, tSt>h~ c t' ~~. ~ .r<<; ~~~,fevdhed. Tlie property sclrodtile is attached, ARTICLE X •,J OONSULTATION I understand that this agtcemrnt with the Trustee does tar serve as a solutilute for a Last Wi11 WITH ATTORNEY end Testament end Mat I am hereby advie~ and encouraged to discuss the terms of this agtnamattt and its rc]adon to my estateplaa with ao attoracy of my choleo. TN WITNESS WHERFAF, the agreement has beta csocuted, as of the day and year Stst written, by me and oa behalf of the Trustee by its officers dtereupto drily authotiaod. ril lV^aH1N~ ~ K t ~a71 ATTESi'y Trasree: ~Sra rrANK~AN/D 1RUST CA. ~l~ ~C.Y~ Vice Ptemdant (DMMUN`NEALTH OF PENNSYLVANIA ',. REV-7 T62 EX(71.96) 0 LlENaOF flEVENUE ~~Y/~ BUREAll OF WDiViDUAl TAXES RGVI~'YCI] DERr. 280601 HARRISBURG, PA 1 ]128-0501 ~ ~ ~ ~~~ PENNSYLVANIA ECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIA~RECEIPT NO* Cp ~r4-a5 PNG BANK N A 4242 CARLISLE PIKE CAMP HILL, PA 17011 •-. ~~ ESTATE INFORMATION: ssrJ: so-is-~zos FILE NUMBER:. 2108-0837 DECEDENT NAME: REIGH SARAH L DATE OF PAYMENT: 10/ 14/2008 POSTMARK DATE: 10/10/2008 COUNTY; CUMBERLAND .DATE. OF DEATH: 07/31/2008 ACN A5SES5MENT AMOUNT CONTROL NUMBER 101 f ,5855.00 TOTAL AMOUNT PAID: REMARKS; PNC BANK CHECK/t485831 INITIALS: WZ seA~ RECEIVED BYc TAXPAYER. 5855.00 GLENDA EARNER STRAS6AUGH REGISTER OF WILLS ~/ Hate of Death: 07/31/2008 Valuation Da [e: 07/31/2008 Processing Date: 08/07/2008 P CA UI SORS - Estate of: Sazah L. Reigh SEP 0 ~ LOO~ccAepnrtSType:LDatelof Death Number of Securities: 6 File ID: Aelgh 7-31-OB Mean and/or Div and Int Security Adjustments Accruals Value 11.61000 Mkt 2) 175 11.610000 62,015.59 2.824 HARTFORD MUT FDS INC (d 16648525) FLTG RATE FD Y - Mutual Pund (as quoted by NASDAQ) 07/31/2008 9.00000 Mkt 3) 25224.536 MTB GROUP FDS (553767817) 9.000000 15,775.42 INTRM HD I I Mutual Fund (as quoted by NASDAQ) 07/31/2008 9.84000 Mlct 9.840000 248,209.43 41 16356.108 MTB GROUP FDS (553767221) SHR DUR GV I I Mutual Fund (as quoted >>Y NASDAQ) 07/31/2008 9.74000 Mkt 5j 15348.494 MTB GEOOP FDS (553767189) 9.740000 159,308.49 ' STRM CORP HD I I Mutual Fund (as quoted by NASDAQ) 07/31/2008 9.83000 Mkt 6) 266 9.830000 150,875.70 ' 8.469 RIDGE~ORTA FDS (766287678) SEIX FLRT HI I , Mutual Fund (as quoted by NASDAQ) 07/31/2008 9.12000 Mkt 7 ) 133965.20 MFB MYdEY bIIaRKET 9.120000 24,336.44 - IP75'P FUND #420 133,965.20 Total Value: $794;486.27 Total Accrual $0.00 Total.: $794,486.27 Estate Valuation Shazes Security or Paz Description High/Ask Low/Hid 11 5341.567 EVERGREEN SELECT FIXID INCOME (299908830) SELECT INTL I Mutual Fund (as quoted by NASDAQ) 07/31/2008 Page 1 This repot[ was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (8181 313-fi300 or www.evpsys.com. (Revision 7.O.a) Sa~a1. ) ~ 45 i; Z1--zR-Uo4- 39kISS~ Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Sarah L Reigh 190-16-1209 31.2008 Account #: 1685209247 Type CD Open date: 10/14/1998 In the name of: Sarah L Reigh Date of Death Balance: $25,000.00 Int.(YTD) from 1/1/2008 to 7/31/2008 $584.05 Accrued interest to date of death: $2,73 Other Info: Closed 9/19/08 PNC BgNK _ RECEII~ED SEP 2 9 1008 WM -CPA' Page 1 of 1 Aue. 22. 2Qd8 g:51ANf PldC SANK 412-70§-2741 ~~C t.EADflfta TFIE iYAY August 22, 2008 Judith M Hafts Ul-U600-03-6 Camp Hill, PA 17001 RE: Sazah L Reigh SSN: 190-16-1209 DOD: 07-31-2008 Deaz Ms. Hafl: Na.9544 :'. i/2 In response to your request for Date of Death (DOD) balances for the customer noted above, out records show the following: Certificate of Deposit Account # 21001015837 Established: 06-04-1943 SARAH L REIGN DOD balance: $ 30,000.00 + 65.57 accrued interest Account # 31300286895 Established: 03-13-2006 SARAH L RE1GH DOD balance: $ 3,019.99 + 2.67 accrued interest Checlang Account Account # 5004893996 Established: 07-25-2006 SARAH L REIGN DOD balance: $ 6,730.55 + p,i 7 accrued interest Savings Account Account # 5003 783 72 8 Established; 10-02-2002 SARAH L REIGN DOD balance: $ 91,629.28 + 23.SS accrued interest Page 1 of 2 Au~.22. 2008 B:S7AM PNC BANK 412-105-2747 No.9~44 P. 2/2 Please note that this offitce provides date of death balances for deposit acco~ (IRAs, CDs, Checking and Savings). We do not process any finaneial transactions or provide atatemeats. Tf you need assistance with any of these items, please call I-888-PNC-BANK (I-88&762-226.5) or stop by Your local PNC Bank bnmch office. Sincerely, National Finaaciat Services Center PNG Bank, N.A. Member FDIC Page 2 of 2