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HomeMy WebLinkAbout03-10-09.. -J REV-7500 150560712D EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2aosol 2 1 0 8 0 6 8 3 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 188545508 06212008 12251928 Decedent's Last Name Suffix Decedent's First Name MI MOSER MARGARET E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Narrle MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) 0 ® 8 Decedent Died Testate (Attach Copy of Will) ^ y Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 11. Election to tax under Sec. 9113(A) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JULIE M. COOPER 7173671370 Firm Name (If Applicable) GINGRICH, SMITH, KLINGENSMITH & DOLAN First line of address 222 SOUTH MARKET STREET, SUITE 201 Second line of address City or Post Office ELIZABETHTOWN Correspondent's a-mail address: State ZIP Code PA 17022 r~s REGIST~QB WILLS " ON . ? ~~' 7„ r - ' "~ = C? _ ~ r , ~ . ~f , ~,~ ~; C7 ~~ i"_ Sa ~ '~ t^t -' ` ~ -~ INiTE FILED ~ ~'~' 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. Russell E. Moser ADDRESS L 13 Neponsit Lane, Camp Hill, PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE Julie M. Cooper. ADDRESS 222 South Market Street, Suite 201, Elizabethtown, PA 17022 Side 1 1505607120 1505607120 J . , 1505607220 REV-1500 EX oecedem's Name: M D S E R, MARGARET E. 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) .............................__.................................. g. Decedent's Social Security Number 188545508 184,293.28 11,124.90 195,418.18 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. 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. 51,787.30 80,294.04 132,081.34 63,336.84 63,336.84 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 6 3, 3 3 6. 8 4 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. 19. Tax Due ............................................................................................................. .. 19. 20. FILL tN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505607220 Side 2 2,850.16 2,850.16 1505607220 J • • REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 08 - 0683 DE EDENT'S NAME Moser, Margaret E. STREET ADDRESS -- 2139 Chestnut Street CITY STATE Camp Hill PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2,850.16 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 2 , 9 0 0.0 0 C. Discount 142.51 Total Credits (A + B + C) (2) 3, 042.51 3. Interest/Penalty if applicable _ p. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (4) 192.35 Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) 0 . ~ 0 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :............................._............................................... ^ b. retain the right to designate who shall use the property transferred or its income :................................ ^ c. retain a reversionary interest; or ..........................................................................................._................ ^ d. receive the promise for life of either payments, benefits or care? ........................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................................................. ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................ ^ ^x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR For dates of death on or after July 1, 18y4 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 statutedoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the -use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)J. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF Moser, Margaret E. 21 - 08 - 0683 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION NUMBER 1 Real estate located at 2139 Chestnut Street, Camp Hill, PA 17011, sale price 2 I Prorated taxes at settlement VALUE AT DATE OF DEATH 182,750.00 1,543.28 TOTAL (Also enter on Line 1, Recapitulation) 184,293.28 i I COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT i ESTATE OF Moser, Margaret E. ILE NUMBER 21 - 08 - 0683 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Members 1st Federal Credit Union, savings account ending #260 2 Members 1st Federal Credit Union, savings account ending #181 3 Members 1st Federal Credit Union, checking account ending #181 4 Difference in the decedent's accounts from date of death to closing 5 I Misc. coins and checks from funeral 6 ~ Misc. deposit 7 ~ Misc. deposit 8 12008 Income tax refund __ _ _ _ __ TOTAL (Also enter on Line 5, Recapitulation) SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY VALUE AT DATE OF DEATH 2,006.54 1,124.95 3,045.74 1,972.77 337.96 2,410.00 90.94 136.00 11,124.90 1 SCHEDULE H FUNERAL DCPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ~(~I~/~'NI~eTn/(:: r(1CTS RESIDENT DECEDENT ~v~~~ v„v-~~ ~~I 1~ VW ~ FILE NUMBER 21 - 08 - 0683 ........, ................... ~............... p.v. w... v.~ v..nc..w...~~ .. NUM ER I FUNERAL EXPENSES: DESCRIPTION i AMOUNT A. 1 2 3 B. 1. Musselman Funeral Home Rolling Green Cemetery Grace Lutheran Church ADMINISTRATIVE COSTS: Personal Representative's Commissions Russell E. Moser Social Security Number(s) / EIN Number of Personal Representative(s): street Address 13 Neponsit Lane 2. 3. City Camp Hill State PA Zip 17011 Year(s) Commission paid Attorney's Fees Gingrich, Smith, Klingensmith & Dolan --Julie M. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. 5. 6. 7. 1 Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Letters Testamentary Short Certificate Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs ', Air conditioning for the decedent's house 1, 550.00 524.50 5,700.00 7,000.00 310.00 15.00 275.59 TOTAL (Also enter on line 9, Recapitulation) 51,787.30 Sd~edule H Funeral F~er~ i~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Adminisfi~aitivle Costs Confinued RESIDENT DECEDENT ~ FILE NUMBER ESTATE OF Moser, Margaret E. 21 - 08 - 0683 2 Don Elbiansky, lawn service 240.00 3 I Montour Oil 137.72 4 ~ PA American Water 66.25 5 j P.P. & L., electric bill 45.15 6 !David Frank, trash removal 150.00 7 I P.P. & L., electric bill 41.96 8 ~ Settlement Charges per HUD-1 25,003.16 9 i Settlement Assist per HUD-1 1,962.17 10 P.P. & L., electric bill during administration 42.67 11 ~ Don Elbiansky, lawn service 120.00 12 '! PA American Water 49.32 13 P.P. & L., electric bill 37.57 14 i i The Sentinel Legal, estate publication 174.58 15 ~ Cumberland Law Review, estate publication I 75.00 16 I Escrow for final closing costs 200.00 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH Of PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN 7 RESIDENT DECEDENT ESTATE OF Moser, Margaret E. FILE NUMBER 21 - 08 - 0683 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Citi Mortgage, mortgage payment 715.28 2 Citi Mortgage, mortgage payment 715.28 3 Payoff Citi Mortgage 75,140.10 4 Holy Spirit Hospital 32.66 5 Quantum Imaging 752.39 6 Cardiovascular Surgeons 107.62 7 Kunkel Surg. 60.96 8 Camp Hill Emergency Phy. 35.72 9 PA Gastroenterology 37.43 10 Moffitt Heart 77.69 11 W.S. Anethesia 108.18 12 Andrews & Patel 42.95 13 W.S. EMS 453.46 14 Holy Spirit Hospital 200.00 15 W.S. Dri. Aziekhan 226.89 16 Quantum Imaging 57.79 TOTAL (Also enter on Line 10, Recapitulation) ~ 80,294.04 ~ SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA ~ LIABILITIES, & LIENS INHERITANCE TAX RETURN i RESIDENT DECEDENT ! continued , FILE NUMBER ESTATE OF Moser, Margaret E. 21 - os - 0683 Include unreimbursed medical expenses. ITEM I NUMBER DESCRIPTION AMOUNT 17 Holy Spirit Hospital 217.64 18 Quantum Imaging 763.23 19 j Quantum Imaging 548.77 Page 2 of Schedule I REV-1513 EXy (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Moser, Margaret E. SCHEDULE J BENEFICIARIES FILE NUMBER 21 - 08 - 0683 NUMBER r I NAME AND ADDRESS OF PERSON(S) I __ RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) I. i TAXABLE DISTRIBUTIONS[include outright spousal _ _ __ distributions, and transfers I under Sec. 9116 (a) (1.2)] 1 Richard C. Moser, Jr. Son One-fourth of the 2114 Chestnut Street residue ~ Camp Hill, PA 17011 2 Robin D. Gates, now known as Robin D. Daughter One-fourth of the Garber residue 21 Verna Court Mount Joy, PA 17552 3 Jeffery A. Moser Son One-fourth of the PSC 37 Box 3194 residue APO AE 09459 I Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, o n Rev 1500 cover sheet II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R WHICH AN ELECTION TO TAX IS NOT BEING MADE I IB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS i I I I TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE 0.00 REV-1513 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Moser, Margaret E. SCHEDULE J BENEFICIARIES continued FILE NUMBER 21 - 08 - 0683 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) :SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) I, TAXABLE DIS'TRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 4 Deborah K. Bittner Daughter One-fourth of the 3937 N. 6th Street residue Harrisburg, PA 17109 I I I (Per attached Family Agreement) I i I I i .. _ - I i i r ._._ _. _ _ _ _ __ - Page 2 of Schedule J ' LAST WILL AND TESTAMENT OF MARGARET E. MOSER I, MARGARET E. MOSER, now residing in Dauphin County, Pennsylvania, declare this to be my Last ~4i11 and Testament and revoke all prior Wills and Codicils made by me. ITEM I. I direct that all of my just and currently due debts, funeral expenses and the cost of my gravemarker, if any, shall be paid from my estate as soon as practical after my decease as a part of the administrative expenses of my estate. ITEM II. I give and devise all of my estate, of every nature and wherever situate, in four separate and equal shares to the following named individuals in the followir..g manner: A. One separate and equal share shall k~e given unto my son, RICHARD C. MOSER, JR., now of Carlisle, Pennsylvania. If then deceased, unto his then living children iri equal shares. B. One separate and equal share shall tie given unto my daughter, ROBIN D. GATES, now of Hummelstown, Iennsylvania. If then deceased, unto her then living children iil equal shares. C. One separate and equal share shall be given unto my son, JEFFREY A. MOSER, now of the territory of Guam. If then deceased, unto his then living children in equal :shares. D. One separate and equal share shall be given unto COMMONWEALTH NATIONAL BANK of Harrisburg, Pennsylvania (herein- after called "TRUSTEE") who shall hold such property, together with any other property that may be added to this Trust (all of such property being hereinafter called the "Principal"), IN TRUST, for the benefit of the children of my daughter, DEBORAH K. BITTNER, namely, JESSICA J. BEAVER, BRANDY K. BEAVER, AURI B. BEAVER, AARON BEAVER and ZACHARY K. BITTNER, pursuant to the following Articles of Trust. 1. TRUSTEE shall collect all property or sums of money given to it by virtue of this provision of my Last Will and Testament, compute the total value of such property and divide the same into five (5) separate and equal shares„ one (1) for each of my above-named grandchildren who are' the children of my daughter, DEBORAH K. BITTNER. Thereafter, TRUSTEE shall maintain and administer each such share as a separate Trust for the benefit of each such beneficiary in accordance with the following provisions. 2, TRUSTEE shall invest and reinvest they principal or corpus of each such Trust and shall pay or apply so much of-the income and so much of the principal of such Trust as it, in its sole discretion, deems necessary to support the beneficiary thereof in his or her accustomed manner of living, to meet the medical, dental, hospital and nursing expenses or any expenses of invalidism of such beneficiary and to meet the expenses of such beneficiary's education including, but not limited to, preparatory, collegiate, graduate and professional education provided such beneficiary maintains the required scholastic standards of the institution or in- stitutions attended. 3. When each such beneficiary shall have attained the age of twenty-one (21} years, TRUSTEE shill compute the then remaining principal and any undistribut~=_d income of the separate Trust held for such beneficiary and shall dis- tribute the same absolutely to him or her at that time. 4. Should any of the above-named beneficiaries pre- decease me or die during the term of the separate Trust established for his or her benefit and prior: to distribution of the balance of the principal of the same, TRUSTEE shall distribute the share that would have been allocated to such beneficiary or the then remaining principal. and any undis- tributed income of tha separate Trust established for such beneficiary, as the case may be, in equal shares to the surviving members of the above-named beneficiaries, such shares to ...__._~~v__ __ -__. ~°-__ _~- - be added to the Trusts established for those under-`the~..~ge ~ -°• `------ Margaret E. Moser - 2 - f twenty-one (21) years or distributed outright to those ver the age of twenty-one (21) years. ITEM III. I direct that all estate, transfer, inheri- and succession taxes upon or in respect to the estate of I shall die seized and possessed, and upon all other property upon which or in respect to which any such taxes shall be due and owing shall be paid out of my estate as if they were my debts, without any apportionment or right of reimbursement, and all legacies, devises and other .gifts of principal and income made by this Will or by any Codicil thereto shall be free and clear thereof. In the discretion of my Personal Representative, taxes on future or limited interests may be prepaid. ITEM IV. I appoint my brother-in-law, RUSSELL E. MOSEA, now of Camp Hill, Pennsylvania, as Executor of this my Last Will and Testament. No bond shall be required by my Personal Representative in any jurisdiction. ITEM V. In addition to the powers given by law to my Personal Representative(s) and Trustee(s) [hereinafter fiduciaries] in the administration of my estate and of the trust(s) created herein, they shall have the following discretionary powers applicable to all real and personal property held by them, ir..cluding property held for minors, effective without court order until actual distribution. (The words "he" and "him" as used herein shall be deemed to include the words "she", "it", "they", "them", "his", and "her" as appropriate.) A. To retain any property owned by me at my death and to invest any funds held by them in any stocks;, bonds, rotes or other securities or property, real or personal,. it being my intentior_ to give them the broadest investment powers possible within the limitations of the law. B. To sell or otherwise dispose of any property, real ~ or personal, 'y at any time forming a part of my est<ite.or the Trust- estate, for cash ,or upoh credit, in such mann er and on such terms as they. see fit, and no one dealing with the fiduciaries. shall be .bound to _ see to the application r of any mon ies paid. y J Marga'~et ?J.Moser _ C. To manage; .operate, repair, improve, mortgage or lease for any term any real estate at any time held or owned by them as fiduciaries.. D. To hold investments in the name of a nominee and exercise and dispose of warrants. E. To engage in litigation and compromise, arbitrate or abandon claims and property. F. To conduct any business in which I am engaged or in which I have an interest at the time of my death, for such period as the fiduciaries deem advisable, with the power to borrow money and to pledge the assets of the business anti do all other acts, which I, in my lifetime, could have done, o:. to delegate such powers to a partner, manager or employee, without liability for any loss occurring therein. G. To allocate items of receipt or disbursement between principal and income as the fiduciaries deem equitable regardless of the character given such items by law; to distribute in cash or kind or partly in each at valuations fixed by the fiduciaries. H. In general, to exercise all powers in the management of the assets of my estate or the Trust estate wi~ich any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as the fiduciaries may deem best, and to execute and deliver all instruments and to do all acts which the fiduciaries may deem necessary or proper to carry out the purposes of this Will or the Trust.(s) created herein. I. To apply income or principal to which any beneficiary is entitled, directly for his or her comfort, maintenance and support, should the fiduciaries deem such beneficiary incapable of receiving the same by reason of age, illness, infirmity or incapacity, or to pay the same to such person or persons as the fiduciaries select to disburse it, whose receipt shall be a complete acquittance therefore without the intervention of any guardian.. J. To assume continuance of the status of any beneficiary _4 _ _ - -~- -- - with reference to death, marriage, divorce; iT"ness, T'CC3pa~fty°~-- __ ___ - __ _ _ _ 1 I 1 ~ i.l 1 \ ,'7 Margaret E. Moser - 4 - or other change in the absence of information deemed reliable without liability for disbursements made on such assumptions. K. No interest of any beneficiary of my estate or any trust created herein, either in the assets of my estate or the principal or income of any trust created herein, shall be subject to anticipation or to pledge, assignment, sale or transfer by such beneficiary, nor shall any beneficiary have the power in any manner to charge or encumber his or her interest, nor shall the interest. of any beneficiary be liable or subject in any manner while in the possession of my Personal. Representative(s) or Trustee(s), as the case may be, for the liability of such beneficiary, whether such liability arises from t,is or her debts, contracts, torts or other agreements of any type and the same may not be liable for any levy, attachment, executiorr or sequestration while .in the hands of any fiduciary. IN WITNESS WHEREOF, I have hereunto set my hand and -th seal this %.~ day of ~"?, (:-:.<:~=- .. 1990. ..i ..~ Margaret E. Moser -The preceding instrument, consisting of this and four (4) other typewritten pages, identified by the signature of the Testatrix, was on the day and date thereof signed, published and declared by MARGARET E. MOSER, the Testatrix therein named, as and for her last Will, in the presence of us, who, at her request, in her presence and in the presence of each other, subscribed our names as witnesses hereto. -. -_. -" ,> , --- - .. j~- - 5 - ~.~,. --ter-- .-.. :;. _, _ - 4:~_. t -.. ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN I, MARGARET E. MOSER testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will, that I signed it willingly, and that I signed it as my i:ree and voluntary act for the purposes therein expressed. MargaYet E. Moser Sworn or affirmed to and acknowledged before me, by MARGARET E. MOSER testatrix, this %~'7'l day of /1 q ~ J Not ry Public My Commission.._Ex.p,i.~es ~,_,._,.._,,,~,,.._ ~r~,. _ ~ i'I'~.. ..,,. .'J- I ~ :....._ ~ .. ~ t.. 1..~ AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN n it we , ~~i l ~~r t7 r`Y1 ~~~~ (_:~t~) ~~ fl ~~ (il i d !`~~ ~~~C?r c~ ~.. - y ~~~7C•Lt-' the witnesses whose names are signed to the at ached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testatrix sign and execute the instrument a~; her last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein exprE~ssed; that each of us in the hearing and sight of the testatrix signed the Will as witnesses; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. .. ,. .. r~. _. .. ~ +1.~ ~ worn~to and subscri5ed be 3 fore me, thi s ~ day ~ ~ =~ ~~ of y~ UI~U G 19 9 0 ~ ~, w ~~ ~: Y- _ ~ _ ~ .: ` ._' ':. ~ ~. _ ~, ,far:. _.,~ __.~ .~ ~ -No arv~:~Pu 1~c ~ a.~ .~- tic~b,.:~:zv ...~ ~i `. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT Of REVENUE BUREAU Of INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: MOSER RUSSELL EUGENE 13 NEPONSIT STREET CAMP HILL, PA 17011 foltl PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER ESTATE INFORMATION: ssrv: 188-54-5508 FILE NUMBER: 2108-0683 DECEDENT NAME: MOSER MARGARET E DATE OF PAYMENT: 09/ 1 9/2008 POSTMARK DATE: 09/18/2008 couNTY: CUMBERLAND DATE OF DEATH: 06/21 /2008 REV-1162 EX(11-96) N0. CD 010288 AMOUNT 101 ~ S 2, 900.00 TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTY SEAL CHECK#100 $ 2, 900.00 INITIALS: WZ RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS __ ---- ---_ - -- _ TAXPAYER A. U 5. CEPARTMENT OF HOUSING and URBAN OEVELOPPAEtJT SETT~Ett~IENT STATEMENT OMB No. 2502.0265 ' TITLEFRO GlNGRICH, SMITH Laserpr~nl KLINGENSMITH & DOLAN OffIC2S IOCated at: E. TYPE OF LOAN '` 222 S. Market St., SUlte 201 P. O. BOX 267 1 (}{FHA 2.1 JFMHA 3 (jCONV.UNINS. 4 OVA 5.~ (CONN. IN5. Elizabethtown, PA 17022 (717) 367-1370 and 6. FILENUM6ER: 7528 ZLOANNUIv18ER: 0064382088 45 East Orange Street Lancaster, PA 17602 717 393-3684 B.MORT.INS.CASENO.: 441-Ei543356-703 C NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked I '(p o c )' were paid oulsige [he closing; they are shown here for informational purposes and are not included in the totals. 0. NAME ANO AOCRESS OF BOFROwER: CHRISTINA E. FACKLER 2 TEABERRY DRIVE CARLISLE, PA 17013 E. NAME ANO ADDRESS OF SELLER. EST. OF MARGARET E MOSER F NAME AND.400RESS OF LENDER: METLIFE's HOME LOAN CORPORATION G. PFOPERTY LOCATION. 2139 CHESTNUT STREET H. SETTLEMENT AGEtJT: Kevin D. Dolan, Es L SETTLEMENT GATE: 09/15/08 CAMP HILL , PA 17 011 CUMBERLAND COUNTY PLACE of SETTLEMENT: 222 S. Market St., E-town PA J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER aoo.GROSS AMOUNT DUE TO SELLER 101. Contract sales price ~ 18 2 7 5 0. 0 0 ao,.Contract sales price ~ 18 2 7 5 0. 0 0 1oz Personal property tlo2.Personal property I loo. Setllemant char es to borrower (line 1400)' 3603.48 tloa ,o+. aotl 105. aos. Adjustments for items paid by seller in advance Adjustments for items paid b seller in advance 1o6City(fowntax 09/1S/081o12/31/081 141.15 a06Cily/Town [ax 09/15/08to12/31/08 141.15 loz county tax 09/15/08co 12/31/08 89.65 ao7.County tax 09/15/081012/31/08 89.65 108. Assessments to I tloB.ASSessmenl5 to ,o9. scr.0c1 09/15/081006/30/09 1303.87 tl09. SChoa1 09/15/081006/30/09. 1303.87 11o SEW:$52.50/Q 9/td5-9/30 ~ 8.61 tl,o SEW:$5.2.50/Q 9/13.5-9/30 8.61 ,,,. tl,, ~ 112. 812. 12o.GROSS AMOUNT DUE FROM BORROWER j 187896.76 a2o.GROSS AMOUNT DUE TO SELLER 184293.28 200 AMOUNTS PAID BY OR IN BEHALF OF BORROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. Deposit or earnest money ~ 2500.00 sD1.Excess deposit (see instructions) zo2 Principal amount of new loan(s) 18 08 7 0 . 0 0 soz:Seulemenl charges to seller (line 1400) 2 5 0 0 3.16 zo3 Existin loan{s) taken subject to ~ SDa.Existin loan(s) taken subject Io 2otl. CRED. FOR APPR. 350.00 soa Payoff o1 First Mortgage Loan CITIMORTGAGE 75140.10 zos. Sos.Payotl of Second Mortgage Loan zD6 SELL ASST/TAX-SEW PROR. 1537.17 soSSELL ASST/TAX-SEW PROR. 1537.17 ' zo7 SELLER ASSIST/HOME INSP. 425.00 SozSELLER ASSIST/HOME INSP. 425.00 i 208. I 5D8. 209. 5C9. Adjustments for items unpaid by seller Adjustments for items unpaid by seller 210. CilylTown lax to 51 o. Cily/Town lax to 211. CJUnIy la% 10 511.000nIy la% ~ ;O 212.A%essments l0 5, 2. Assessments to z13 sct:ool 07/O1/081009/15/08 j s1a.s0e0~) 07/O1/08to09/15/08 I 21 a. 518. 215. 515. 216. 516. 21 7. 517. 218 1 518. ~1 2t9 519 I zzo TOTAL PAID BY/FOR BORROWER I 185682.17 520 TOTAL REDUCTION AMOUNT' DUE SELLER 102105.43 0 NT°F ao1. Gross amount due from borrower (11ne 720} I 18 7 8 96.7 6 6 CASH AT SETTLEMENT TO OR FROM SELLER 6c1 Gross amount due to seller (line 420) i ~'~ aoz Less amount paid by/;o[ borrower (line 220) I 18 S 6 8 2.17 5oz Less reduction amount due seller (line 520) ~ 10 210 S . 4 3 oce. CASH (~Q FROM) ([ J TO) BORROWER 2214 .59 _ __ _ __ _ 5asCASH FROM SELLER (a9 TO) ([ 1 > I 82187.85 Buyer or Borrower's Signature Seller's Signature HUD-t Rev. 5/86 U S DEPARTMENT OF HOUSING ANO UR9AN DEVELOPMENT OMB No, 2502-0265 SETTLEMENT STATEMENT Page 2 L SETTLEMENT CHARGES 7528 I 700. TOTAL SALES/BROKER'S COMMISSION based on price S 175000.00 6 . 0 I OivislDn of Commission (tine 7001 as follows. TOtdl : $ 10 500.00 ! PAID FROM BORROWER'S FJNOS AT I SETTLEMENT PAID FROM ~ SELLER'S FUNDS AT SETTLEMENT 7ot$ 5275.00 to BROWNSTONE REAL ESTATE 702. $ 5225 .00 to JOHN SMITH RE GROUP " [ I '~ 703 Commission paid at Settlement I I 105 0 0 . 0 0 , 704 TRANS. FEE BROWNSTONE REAL ESTATE i 150.00 I B00 ITEMS PAYABLE IN CONNECTION WITH LOAN sot LoanOnginationFee e METLIFE I i 893.19 ~ .~, sot loan Discount 803. AppraisaiFeeto $350 MARK HECKMAN _ 400.00 aoa CredilReporlto TOTAL CREDIT SER. _ ~ 20.35 ~ ~ aos. Lenders Inspection Fee MARK HECKMAN _ 7 S . 0 0 -~' 806 Mortgage Insurance Application Fee to i _ _ so7 Assumption Fee aoe. COUR . FEE METLIFE i 25.00 `,k- eo9 TAX SER. TOTAL MTG. SQL. I ~ 90.00 F~ e1o.UND. FEE METLIFE ~ 250.00 ett FED. CERT FEDERAL FLOOD I 26.00 ~ +~ 900. ITEMS REQUIRED BV LENDER TO BE PAID IN ADVANCE got Inleres(irom 09/15/08 to09/30 OS a'$ 32.211day 515.36 902. Mortgage Insurance Premium for mo. to HUD 2 2 3 2 • 9 8 so3. Hazard Insurance Premiumlor lyrs.lo GOODVILLE MUTUAL 482 .00 d- soa. CMT FEE yrs. to METLIFE 2 5 0 . 0 0 9os.ESC. SETUP METLIFE ~ 732.18 1000. RESERVES DEPOSITED WITH LENDER FOR - tool. Hazard Insurance mo 0$ 40.17 /mo ~ ~ ' toot. Agorloage Insurance mo. ®$ /mo. I I too3 City(Town tax 8 mo. 0$ 4 0. 2 3 /mo. E j 1ooa. County tax 8 mo 0$ 2 5. 5 5 /mo 1 tool Assessrnenls mo. ~'4 $ lmo. ~ t coe. SCH . 4 mo. ®$ 13 8. 0 8 lmo. I j 1007. mo. ~ $ /mo. - t ~. tool. AGG . ADJ . mo. O $ /mo ~ 'l 1100. TITLE CHARGES I 1 tot. Settlement or closing fee to 1102. Abstractor IiUe search to t to3. Title examination to t 1oq. Title insurance binder to 1105. Document preparation to GINGRICH SMITH 100.00 by t toe. Notary fees to CASH ''I > >) 3 0 . 0 0 t to7 Attorney's tees to (includes above items No.:) _.._ nOS.TiIlelnsurance to E-Town Transfer Co. 1~?3.?5 (includes above Items No.:) 1101 1102 1103 1104 1107 t 109. Lender's coverage $ 18 0 8 7 0 1 t 10. Owner's coverage $ 18 2 7 5 0 (' ~.~. ) , ,,, t. END. 100 300 8.1 OP ~ i 150.00 ntz.CPL FIRST AMERICAN 35.00 1tt3. FED EX GINGRICH SMITH ~ 15.00 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES t2ot Recording(ees Deed$ 38.50 Mortgage$ 54.50 Misc.$ ~ 93.00 t zoz. City/county tax/stamps. Deed $ 18 2 7. 5 0 Mortgage $ 13 7 0. 5 0 4 5 7. 0 0 - tzo3. State taxlstamps: Deed $ 18 2 7 . 5 0 Mortgage $ 18 2 7 . 5 0 1204. 1zos. REPAIRS JOE BROWN 4410.00 1300. ADDITIONAL SETTLEMENT CHARGES 130E SUfV2y IO 7302. Pest Inspection to ~ tooa 08-09 SCH. JANET L. MILLER TAX COLL.I 1657.00 1soa.SEWER BOROUGH OF CAMP HILL I 110.83 13os. WARRANTY AHS I 4 3 5. 0 0 lenn TOTAL SETTLEMENT CHARGES (enter online5103and502,SeclionsJandK) j 3603.48 25003.16 Parties agree Thal no Ga Ulliq is assumetl by Selllem ent Agent for lne accuracy of inbrmalion lurmsned by olner5 as 5nown on Ine HUD-1 oetllemenl Statement. $e111emenl Agent here0y exOressty t eservei the ngnl to deposit any amou nls colle sled for di56ur5emEn1 in an inlere5t beanno acceunl in a Federally InSUred Institution and to Credit any inl ere sl so earned Ic its awn accou nl as atldtlional compensation for its se r~ic es in tnis transaction. HUD CERTIFICATION OF BUYERS AND SELLERS I have carefully reviewed the HUD-1 Settlement Statement antl to the best of my knowledge and behel, it !s a Vue and accurate slatemeN of all receipts and disbursements made on my account by me in this Iransaction. I lurlher certify that I have recelveC a copy of the HUO-1 Settlement Statement. / - Bayer or eonow 's Signature Severs Signature Buyer's Addresz d Pnone~ Severs wew Address b Pnor.e The NUD-1 $e111 Sla~tm 'have prepared is a true and accurate account of Inia transaction. I nave causetl ~ will cau lunda to Oe disbursed in acc Otdance wile Ihis st element. ~/ l G~ Seulemen ..gent Date VIARNING. II i5 a crime Id Nr,owingly made lalse statements Id the Unitetl Slates on Ih~s cr any sim ila~ loan. Penalties upon conviction can in clu tle aline and imprtsonmenl. Fot details see Tnle te: U 5. Cods Section ICOt and Section 1010. HUO-t nev. s/aF FAMILY AGREEMENT E~ THIS AGREEMENT, made this ^~~~ day of ~ ~~ ~{ /~ ~'-~^ , 2008, by and between the following residuary heirs of the Estate of Margaret E. Moser; namely, DEBORAH K. BITTNER, JESSICA J. HOFFA, BRANDY K. BITTNER, AURI B. BITTNER, AARON BITTNER and ZACHARY K. BITTNER hereafter referred to as "Heirs;" WHEREAS, Margaret E. Moser died June 21, 2008 leaving her Last Will and Testament dated February 12, 1990, a copy of which is attached as Exhibit "A" and. WHEREAS, said Last Will and Testament was dulyprobated in the Register of Wills Office in and for Cumberland County, Pennsylvania on June 25, 2008 to No. 21-08-0683; and WHEREAS, Russell E. Moser was duly appointed Executor of the Estate of Margaret E. Moser; and WHEREAS, according to the Will, all the rest, residue and remainder of the estate was to be divided as follows: 1. Richard C. Moser, Jr. -One share 2. Robin D. Gates -One share 3. Jeffrey A. Moser -One share 4. One share to be placed in trust for the benefit of the children of Deborah K. Bittner; namely; Jessica J. Hol:fa, Brandy K. Bittner, Auri B. Bittner, Aaron Bittner and Zachary K. Bittner WHEREAS, a document was found by the Executor written by the decedent dated April l 1, 1996 leaves everything to her four children in equal shares, a copy of which is attached as Exhibit "B" and WHEREAS, on September 8, 2008, a Petition for Admission toProbate ofAfter-Discovered Codicil was presented to the Register of Wills of Cumberland County, PA; and WHEREAS, said Petition was denied because the document is not signed at the end thereof as required in 20 Pa.C.S.A. §2502. A copy of said denial is attached as Exhibit "C" and WHEREAS, it is the desire of the Heirs to give their share to their mother, Deborah K. Bittner as intended in the decedent's writing of April 11, 1996; NOW THEREFORE, intending to be legally bound the parties agree to as follows: 1. The Heirs; namely, Jessica J. Hoffa, Brandy K. Bittner, Auri B. Bittner, Aaron Bittner and Zachary K. Bittner acknowledge that it was the intention of the decedent to distribute the Estate in equal shares to her four children; namely, Richard C. Moser, Jr., Robin D. Graber, Jeffrey A. Moser and Deborah K. Bittner, as stated in her writing of April 11, 1996. 2. Each Heir; namely, Jessica J. Hoffa, Brandy K. Bittner, Auri B. Bittner, Aaron Bittner and Zachary K. Bittner, acknowledges and agrees that distribution of their sYiare from the Estate will be distributed to their mother, Deborah K. Bittner, in accordance with the writing dated April l 1, 1996 rather than the Last Will and Testament dated February 12, 1990. 3. Russell E. Moser, Executor of the Estate of Margaret E. Moser, is hereby authorized to distribute one share to Deborah K. Bittner . 4. And in consideration of the foregoing, the Heirs hereby release and forever discharge, Russell A. Moser, Executor, of and from any and all acts, suits, accounts, reckonings, claims and demands whatsoever for or by reason thereof as it relates to this distribution. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of 2008. WITNESS: Deborah K. Bittner WITNESS: Jessica J. Hoffa WITNESS: Brandy K. Bittner WITNESS: Anri B. Bittner WITNESS: Aaron Bittner WITNESS: z,acnar n. t~ittner __ __ - - __ 4. And in consideration of the foregoing, the Heirs hereby release and forever discharge, Russell A. Moser, Executor, of and from any and all acts, suits, accounts, reckonings, claims and demands whatsoever for or by reason thereof as it relates to this distribution. IN WITNESS WHEREOF, I have hereunto set my hand and seal this `~ 2. day of '-~• ~~~ W~, 2008. WI'TNL~SS: Deborah K. Bittner WITNESS: ~ /. ~~.~ { (J ssica J. Ho ..~ _~ WITNESS: Brandy K. Bittner WITNESS: WITNESS: WITNESS: Aaron Bittner Zachary K. Bittner __ __ 4. And in consideration of the foregoing, the Heirs hereby release and forever discharge, Russell A. Moser, Executor, of and from any and all acts, suits, accounts, reckonings, claims and demands whatsoever for or by reason thereof as it relates to this distribution. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ~ day of -~, C"_ WITNESS: Deborah K. Bittner WITNESS: Jessica J. Hoffa WITLESS: '~ - , e' -, Brandy K. Bitt r WITNESS: Auri B. Bittner WITNESS: WITNESS: Aaron Bittner Zachary K. Bittner 4. And in consideration of the foregoing, the Heirs hereby release and forever discharge, Russell A. Moser, Executor, of and fruni a~r~, 4.~d all ?cts, suits, accounts, reckonings, claims and demands whatsoever for or by reason thereof as it relates to this distribution. ~~~ IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~'- ~~ day of ~l~ + f~ 4v~.-~~ c.~L.. 2008. WITNESS: Deborah K. Bittner WITNESS: Jessica J. Hoffa WITNESS: Brandy K. Bittner WITNESS: ., ~'' ~ Auri B. Bittne ~~`"~ ' WITNESS: Aaron Bittner WITNESS: ....~ ~ ~. Zachary K. Bittner 3 4. And in consideration of the foregoing, the Heirs hereby release and forever discharge, Russell A. Moser, Executor, of and from any and all acts, suits, accounts, reckonings, claims and demands whatsoever for or by reason thereof as it relates to this distribution. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of ., ~1 rc~ ~ ` ,'008. WITNESS: Deborah K. Bittner WITNESS: Jessica J. Hoffa WITNESS: Brandy K. Bittner WITNESS: Auri E. Bittner ,~ WITNESS: f' ~`~ ,,,. ~ . ~% Aaron Bittner WITNESS: .Zachary K. Bittner 4. And in consideration of the foregoing, the Heirs hereby release and forever discharge, Russell A. Moser, Executor, of and from any and all acts, suits, accounts, reckonings, claims and demands whatsoever for or by reason thereof as it relates to this distribution. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of 2008. WITNESS: WITNESS: Deborah K. Bittner Jessica J. Hoffa WITNESS: Brandy K. Bittner WITNESS: Auri B. Bittner WITNESS: Aaron Bittner WITNESS: ~ ., ~ ., rharv K_ . i r __ ' LAST WILL AND TESTAMENT OF MARGARET E. MOSER I, MARGARET E. MOSER, now residing in Dauphin County, Pennsylvania, declare this to be my Last will and Testament and revoke all prior Wills and Codicils made by me. ITEM I. I direct that all of my just and currently due debts, funeral expenses and the cost of my gravemarker, if any, shall be paid from my estate as soon as practical after my decease as a part of the administrative expense's of my estate. ITEM II. I give and devise all of my estate, of every nature and wherever situate, in four separate and equal shares to the following named individuals in the following manner: A. One separate and equal share shall 'ae given unto my son, RICHARD C. MOSER, JR., now of Carlisle, Pennsylvania. If then deceased, unto his then living children in equal shares. B. One separate and equal share shall be given unto my daughter, ROBIN D. GATES, now of Hummelstown, Pennsylvania. i If then deceased, unto her then living children in equal shares. C. One separate and equal share shall be given unto my son, JEFFREY A. MOSER, now of the territory of Guam. If then deceased, unto his then living children in equal shares. D. One separate and equal share shall be given unto COMMONWEALTH NATIONAL BANK of Harrisburg, Pennsylvania (herein- - after called "TRUSTEE") who shall hold such propE~rty, together with any other property that may be added to this Trust (all of such property being hereinafter called the "Principal"), IN TRUST, for the benefit of the children of my daughter, DEBORAH K. BITTNER, namely, JESSICA J. BEAVER, BRANDY K. BEAVER, AURI B. BEAVER, AARON BEAVER and ZACHARY K. BITTtdER, pursuant to the following Articles of Trust. 1. TRUSTEE shall collect all property or sums of money given to it by virtue of this provision of m.y Last Will and - _ l ._ .. Margaret E. too<_;er Exhibit "A" Testament, compute the total value of such property and divide the same into five (5) separate and equal shares, one (1) for each of my above-named grandchildren who are the children of my daughter, DEBORAH K. BZTTNER. Thereafter, TRUSTEE shall maintain and administer each such share a:> a separate Trust for the benefit of each such beneficiary in accordance with the following provisions. 2. TRUSTEE shall invest and reinvest the principal or corpus of each such Trust and shall pay or apply so much of the income and so much of the principal of ~;uch Trust as it, in its sole discretion, deems necessary to support the beneficiary thereof in his or her accustomed manner of living, to meet the medical, dental, hospital and nursing expenses or any expenses of invalidism of such beneficiary and to meet the expenses of such beneficiary's education including, but not limited to, preparatory, collegiate, graduate and professional education provided such beneficiary maintains the required scholastic standards of the institution or in- stitutions attended. 3. when each such beneficiary shall have attained the age of twenty-one (211 years, TRUSTEE shall compute the then remaining principal and any undistributed income of the separate Trust held for such beneficiary and shall dis- tribute the same absolutely to him or her at_ that time. 4. Should any of the above-named beneficiaries pre- decease me or die during the term of the separate Trust established for his or her benefit and prior to distribution of the balance of the principal of the same, TRUSTEE shall distribute the share that would have been allocated to such beneficiary or the then remaining principal and any undis- tributed income of the separate Trust established for such beneficiary, as the case may be, in equal shares to the surviving tubers of the above-named beneficiaries, such shares to be added to the Trusts established for those un er ___ __ _, ~ 1 __ Margaret E. Moser - 2 -. f twenty-one (21) years or distributed outright to those ver the age of twenty-one (21) years. ITEM III. I direct that all estate, transfer, inheri- tance 'and succession taxes upon or in respect to the estate of which I shall die seized and possessed, and upon a.ll other property upon which or in respect to which any such taxes shall be due and owing shall be paid out of my, estate as if they were my debts, without any apportionment or right of reimbursement, and all legacies, devises and other gifts of principal and income made by this Will or by any Codicil thereto shall be free and clear thereof. In the discretion of my Personal Representative, taxes on future or limited interests may be prepaid. ITEM IV. I appoint my brother-in-law, RUSSELL E. MOSER, now of Camp Hill, Pennsylvania, as Executor of this my Last 6Ji11 and Testament. No bond shall be required by my Personal Representative in any jurisdiction. ITEM V. In addition to the powers given by law to my Personal Representative(s) and Trustee(s) [hereinafter fiduciaries] in the administration of my estate and of the trust(s) created herein, they shall have the following discretionary powers applicable to all real and personal property held by them, including property held for minors, effective without court order until actual distribution. (The words "he" and "him" as used herein shall be deemed to include the words "she", "it", "they", "them", "his", and "her" as appropriate.) A. To retain any property owned by me pit my death and to invest any funds held by them in any stock:;, bonds, r.ctes or other securities or property, real or personal, it being my intention. to give them the broadest investment po~oers possible within the limitations of the law. B. To sell or otherwise dispose of any property, real or personal, at any time forming a part of my estate or the Trust i estate, for cash_or upon czedit, in siicN manner and on such terms as theysee`fit,-and no one dealing wits the fiduciaries shall ;. - . be bound to see.to the.,application of.any.monies paid. ,i - _ _ - c' - ___.. l - ,,. ~1 C~ ,~' ~l a-~x:~ _ Marga~,et ~. Moser - 3 - C. To manage, operate, repair, improve, mortgage or lease for any term any real estate at any time held or owned by them as fiduciaries.. D. To hold investments in the name of a nominee and exercise and. dispose of warrants. E. To engage in litigation and compromise, arbitrate or abandon claims and property. F. To conduct any business in which I am engaged or in which I have an interest at the time of my death, for such period as the fiduciaries deem advisable, with the power to borrow money and to pledge the assets of the business anc, do all other acts, which I, in my lifetime, could have done, or- to delegate such powers to a partner, manager or employee, without liability for any lass occurring therein. G. To allocate items of receipt or disbursement between principal and income as the fiduciaries deem equitable regardless of the character given such items by law; to distribute in cash or kind or partly in each at valuations fixed by the fiduciaries. H. Tn general, to exercise all powers in the management of the assets of my estate or the Trust estate which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as the fiduciaries may deem best, and to execute and deliver all instruments and to do all acts which the fiduciaries may deem necessary or proper to carry out the purposes of this Will or the Trust(s) created herein. I. To apply income or principal to which any beneficiary is entitled, directly for his or her comfort, maintenance and support, should the fiduciaries deem such beneficiary incapable of receiving the same by reason of age, illness, infirmity or incapacity, oz to pay the same to such person or persons as the fiduciaries select to disburse it, whose receipt shall be a complete acquittance therefore without the intervention of any guardian. J. To assume continuance of the status of any beneficiary with reference to death, marriage, divorce, i Hess, i ---.., _. _ . __ _. Margaret E. Moser - 4 - or other change in the absence of information deemed reliable without liability for disbursements made on such assumptions. K. No interest of any beneficiary of my estate or any trust created herein, either in the assets of my estate or the principal or income of any trust created herein, shall be subject to anticipation or to pledge, assignment, sale or transfer by such beneficiary, nor shall any beneficiary have the power in any manner to charge or encumber his or her interest, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my Personal. Representative(s) or Trustee(s), as the case may be, for the liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts or other agreements of any type and the same may not be liable for any levy, attachment, execution or sequestration while .in the hands of any fiduciary. IN WITNESS WHEREOF, Z have hereunto set my hand and ~-~%~ ...- 1990. seal this / . day of ~"? j:-:;:,-=-; .:i [dar1g~ret E. Moser The preceding instrument, consisting of this and four (4) other typewritten pages, identified by the signature of the Testatrix, was on the day and date thereof signed, publishE:d and declared by MARGARET E. MOSER, the Testatrix therein named, as and for her last Will, in the presence of us, who, at he>_r request, in her presence and iri the presence of each other, subscribed our names as witnesses hereto. `"~ ( / ~ ; ~ ' ~_° ~ ~~ - _ ~ i - S - - ~ ~.-~; x ., . , ACKNOL4LEDGMENT r COMMONWEALTH OF PENNSYLVANIA . SS: COUNTY OF DAUPHIN I, MARGARET E. MOSER testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will, that I signed it willingly, and t11at I signed it as my free and voluntary act for the purposes therein expressed. (. ~ ~: MargaYet E. Mo~~er Sworn or affirmed to and acknowledged before me, by MARGARET E. MOSER testatrix, this /< T~~ day of ~" ! i. _irJi~<rt;~. 19 90 . J Not ry Publi.c My Commissi©rn...ExFLi.res~_,,_„_~,,.,_,_ ;:~; fir, ~.., ....:'o_ r.. ui;v ~ ~ ` AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN ;~ / / r / l r% We' r ,~ i l %%I (1r"Yl ~`•'. l,,Vl~l'r ~~ % (~/~ a l~l C`~(~~~ (~ J . y f ~7~~tt' the witnesses whose names are signed to the at ached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testatzix sign and execute the instrument as her last will; that she signed willingly and that she executed at as her free and voluntary act for the purposes therein expre;~sed; that each of us in the hearing and sight of the testatrix ;signed the Will as witnesses; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ~-..-r _ uy- r ~ ,. J ~~ r ~ ~~-~~~ ~'` "1Cit,1 C~'Ztk~ a~~~~~ ~ ,~'L~% 1~~~` ~~ ~~~ r ~ •- n ~ ,9 v A ~~~~ti ;~ / ~G'K.G~liL2.CLt C~ `r L-tip /~/, ' Exhibit "B" BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUIv'TY, PENNSYLVANIA ESTATE OF MARGARET E. NIOSER DECEASED NO 21-OS-0683 DECREE OF THE REGISTER OF WII,LS AND NOW, this 10th day of September, 2008, upon consideration of the Petition for Admission to Probate of After-Discovered Codicil, IT IS DECREED that the Petition is hereby denied. The document marked as Exhibit "B" is not signed at the end thereof as required in 20 Pa.C.S.A. 52502. ~~~Jrwrn~o Glenda Earner Strasbaugh, Regis f Wills Julie M. Cooper, Esquire Deborah K. Bittner Jeffrey A. Moser Robin D. Graber Richard C. Moser, Jr. Russell Moser Zachary K. Bittner Aaron Bittner Auri B. Bittner Brandy K. Bittner ~, ~~ t, -, c? ~ gyn. ~=c`; =~ N ~ ~ y . _ _. _ _ Jessica J. Hoffa ~~ Exhibit "C" ORPHANS' COURT DIVISION COURT OF COMMOl`l PLEAS OF In Re: MARGARET E MOSER CUMBERLAND COUI~(TY PENNSYLVANIA NO. 21-08-0683 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 9/10/08 JUDGE'S INITIALS: TIME STAMP DATE: 9/10/08 IN RE: DECREE OF THE REGISTER OF WILLS SERVICE TO: JULIE M COOPER ROBIN GRABER DEBORAH K BITTNER RICHARD C MOSER JR JEFFREY A MOSER RUSSELL MO5ER METHOD OF MAILING: ENVELOPES PROVIDED BY; ® USPS ^ PETITIONER ^ RRR ^ JUDGE ^ HAND DELIVERED ®CLERI<OF ORPHANS COURT ^ OTHER MAILED: 9/10/08 SERVICE TO: ZACHARY K BITTNER AARON BITTNER AURI B BITTNER BRANDY K BITTNER JESSICA J HOFFA METHOD OF MAILING: ENVELOPES PROVIDED BY: ® USPS ^ PETITIONER ^ RRR ^ JUDGE ^ HAND DELIVERED ®CLERK OF ORPHANS COURT ^ OTHER MAILED 9/10/08 eputy _ _. _ _ .. Clerk of Orphans' Court 1/