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HomeMy WebLinkAbout03-20-09J 1505607120 REV-7 500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes county toes rear File Number INHERITANCE TAX RETURN Po eox.2eosol Harrisburg, PA 17128-0601 21 0 8 10 3 0 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 09 23 2008 03 16 1920 Decedent's Last Name Suffix Decedent's First Name MI ROSSECOPF MAVIS A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRWTE OVALS BELOW 1. Original Retum 4. Limited Estate g, Decetlera Died Testate (Attach Copy of Wilg 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Retum qa, Future Interest Compromise ^ (date of tlaeth after 12-12A2) T Decedent Meintametl a Living Tmst D (Attach Copy of Tiust) 1D. ~ ^P2overN C~k'date~af tleetn Name JENNIFER B. HIPP Finn Name (If Applieable) BOGAR AND AIPP LAW OFFICES First line of address 1 WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN Correspondent's a-mail address: Under penalties of perjury, I declare that I have examin it is true, correct and complete. Declaration of preparer Central Boulevard, Camp Hill, PA 17011 State LP Code PA 17011 Steven H. Jennifer B. Hipp 1 West Main Street, Shiremanstown, PA 17011 Side 1 1505607120 3. Remainder Retum (oats o(tleath priof to 12-13-82) 5. Federal Estate Tax Retum Required 6. Total Number of Safe Deposit Boxes 11.Election to taz under Sec. 9113(A) (Adach SU. O) Daytime TeteplmDte Number N 717 73'~~761 T ~~ ate; ~ REGISTER t~.~~ USE 10DILY cry ~ C ' G _ ~-~ - ' r )L Jai r~C ~ Y~ y ~ V DATE FILED le best of my knowledge and belief, preparer has any knowledge. DATE .~~ 1~'D9 DATE ~-I ~-oy 1505607120 ~ ,~i 1505607220 REV-1500 EX oecaeenr: Nama~ Mavis A. Rosskopf RECAPITULATION Decedent's Social Security Number 2010 1. Real Estate (Schedule A) ...................................................................................... .... 1. 2. Stocks and Bonds (Schedule B) ........................................................................... .... 2. 9, 9 8 9. 8 8 3. Closely Held Corporation, Partnership or Sole-Propdetorship (Schedule C)...... .... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ....................................................... ... 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ............. ... 5. 2 , 3 5 3 . 0 3 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ........... .. 6. 4 6 , 3 0 4 . 5 9 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ........... .. 7, 2 1 8, 9 3 2. 9 2 8. Total Gross Assets (total Lines t-7) ..................................................................... .. 8. 2 7 7, 5 8 0. 4 2 9. Funeral Expenses 8 Administrative Costs (Schedule H) ....................................... .. 9. 12 , 6 5 6 . 5 3 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............................. .. 10. $ 3 . S 7 11. Total Deductions (total Lines 9 8 10) .................................................................... .. 11. 12 , 7 1 0 . 1 0 12. Net Value of Estate (Line 6 minus Line 11) ........................................................... .. 12. 2 6 4 , 8 7 0 . 3 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................ . 13. 14. Net Value Subjeet to Tax (Line 12 minus Line 13) . .............................................. .. 14. 2 6 4 , $ 7 0 . 3 2 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.z> x .o0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 2 6 4, 8 7 0. 3 2 16. 11 919.16 17. Amount of Line 14 taxable , at sibling rate X .12 0. 0 0 17~ 0 0 0 18. Amount of Line 14 taxable . at cellateral rate X .15 0. 0 0 16. 0. 0 0 19. Tax Due ....................................................................... .............................................. 19. 1 1 , 919.16 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. L aide 2 155607220 155607220 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-7030 DECEDENT'S NAME Mavis A. Rosskopf STREET ADDRESS 824 Lisburn Road CITY Camp Hill STATE ZIP PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments (1) 1 1 , 91 9.16 A. Spousal Poverty Credit e. Prior Payments 11,014.6$ C. Discount 579.72 3. InteresUPenalryifapplicable Total Credits (A+g+C) (2) 11,594.37 p, Interest E. Penalty Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT . Check box 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) 324.79 A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (56) 324.79 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 Vansfer and: Yes No a. retain the use or income of the property Vansferred :.................................................. ................................ x b. retain the right to designate who shall use the property transferred or its inwme :.................................... x c. retain a reversionary interest: or .................................................................................................................. d. receive the promise for life of either a x P yments, benefits or care? .............................................................. x 2. If death occurred after December 12, 1962, did decedent transfer property within one year of death without receiving adequate consideration? ....................... ^ ^ ............................................................................................... 3. Did decedent own an "in trust fof or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................... ~ ^ ........................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ror 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 tloes not ezemot a transfer to a surviving spouse from tax, and the statutory requirements for disGosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. Far 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)]. A sibling is defnetl under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rav159a E%~ (6-98) SCHEDULE B STOCKS & BONDS COMFION/IEALTH OF pENNSYLVANN ttJHERRPNCE TPX RETURN RE61~ENr OECEOFM ESTATE OF FILE NUMBER Rosskopf, Mavis A. 21-08 1030 NI proparryjolntlyowneE vAM tl9ht ofsurWVOnhip nwst M tlieel96stl on Sehetlub F. ITEM CUSIP NUMBER NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 U.S. Savings Bonds - 43 Series E U.S. Savings Bonds - 9,989.88 Total Price - 31,812.50; Total Interest Earned - 38,377.38; Total Value - 59,989.88 -See Attached Treasury Direct Savings Bond Calculator Results TOTAL (Also enter on Line 2, Recapitulation) I 9 989 88 (If more space is needeq atltlitional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Farm PA-1500 Schedule 8 (Rev. 6-98) Calculated Value of Your Paper Savings Bond(s) Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 09/2008 Page 1 of 2 Total Price Total Value Total Interest YTD Interest 1 612.50 9 989.88 8 377.38 179.24 Bonds: 1-43 of 43 http://www.treasurydirect.gov/BC/SBCPrice 3/10/2009 Calculated Value of Your Paper Savings Bond(s) Page 2 of 2 Notes NI :Not Issued .NE dNot_eligible.forpayment _ PS Includes 3 month interest penalty _ MA :Matured and not earnin interest http://www.treasurydirect.gov/BC/SBCPrice 3/10/2009 R.v-esoe Fx. ls-sa( CONM]NWEALTH OF PENNSVLVAN W AVHERRANCE TA%RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Rosskopf, Mavis A. 21-08-1030 All pmpery jotrMYOwnatl rAM lhs right olsuMVanhlp neat tq dlaoloeed on aehadule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Mid Penn Bank -Monthly interest payment 34.82 2 Personal Property -Sold at private sale 400.00 3 Comcast -Refund 5 82 4 Highmark -Premium Refund 192.59 5 The Woods at Cedar Run -Rent refund 1,720.00 TOTAL (Also enter on Line 5, Recapitulation) I 2 353 03 (It more space is neetle4 atlditional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rrv-1609 E%. (Bde) SCHEDULE F LOIAMONWFALTX OF PEIJNSTLVANW JOINTLY-OWNED PROPERTY INNERRANCE TAX RENRN RESIpENT DELEOENT ESTATE OF Mavis A. Men rset vies ywr nl Ola ADDRESS SURVIVING JOINT TENANT(S) NAME A: Steven B. C. JOINTLY OWNED PROPERTY: 25 Central Boulevart Camp Hill, PA 17011 (FILE NUMBER 21-08-1030 II must bs mpoMd on eehadule G. RELATIONSHIP TO DECEDENT Son ITEM NUMBER LETTER FOR JOIN TENANT DATE T MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH ALUE OF ASS e ~a OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1 A 11/8/1999 Commerce Bank -Checking Account No. 3,305.68 50.000% 1 852 83 513144543; date of death balance , . $3,305.68 2 A 7/23/2008 Mid Penn Bank -Certificate of Deposit 38,900.37 50.000% 19 450 19 No. 314000033 -date of death balance , . $38836.29; accrued interest $264.08; total date of death balance $38900.37. This was arenewal/rollover from an existing jointly owned certificate of deposit. 3 A 12/12/2003 PNC Bank -Certificate of Deposit No. 47,384.13 50.000% 23,692.07 11020093089; date of death balance $46,703.97; accrued interest $680.16 4 A 1/5/2000 Vanguard -Money Market Fund Account 3,019.00 50.000% 1 509 50 No. 0030-09938529893; date of death , . value $3,014.78; accrued interest $4.22 TOTAL (Also enter on Line 6, Recapitulation) I 46,304.59 (If more space is needed, adtlitional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn Pq-1500 Schedule F (Rev. 6-98) October 17, 2008 James D. Bogar Attorney at Law Attn: Jennifer B. Hipp 1 W. Main St. Shiremanstown, PA 17011 RE: Estate of: Mavis A. Rosskopf Tax Identification Number: 471-18-2010 Date of Death: September 23, 2008 To Whom It May Concern: Commerce Bank This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 513144543 Date Opened: 11/06/1999 Primary Owner: Mavis A. Rosskopf Secondary Owner: Steven H. Rosskopf -Right of Survivorship Date of Death Balance: $3305.66 Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincere) , Gam' Diana Reynolds Commerce Bank Research Associate/Deposit Services Commerce Bank /Harrisburg, N.A. PO Box 4999 3801 Paxton Street Harrisburg, PA 17111-pggg commercepc.com December 19, 2008 * Revised James D Bogaz Attorney at Law One West Main Street Shirer.:aistown, PA 17011 Re: Estate of Mavis A Rosskopf Date of Death: September 23, 2008 SSN: 470-18-2010 Deaz Ms. Hipp In response to you letter requesting information on the accounts of Mavis A Rosskopf, I have accumulated the necessary data below: Account #: 1207259002 -IRA Account Name: Mavis A Rosskopf Date Opened: 03/14/08 Date Closed: 10/17/08 Balance DOD: $16140.37 Balance Accrued Interest DOD: $14.60 Total DOD Balance: $16154.97 Joint Ownership Name: NA Date Joint Ownership Established: NA Account #: 314000033 -Certificate of Deposit Account Name: Mavis A Rosskopf Date Opened: 7/23/08 Maturity Date: 9/23/09 Balance DOD: $38636.29 Balance Accrued Interest DOD: $264.08 Total DOD Balance: $38900.37 Joint Ownership Name: Steven H Roskopf Date Joint Ownership Established: Always joint Corporate Headquarters: 349 Union Street, Mi]IersburbePAD17061 g (717) 692-2133 • www.midpennbank.com I apologize for any inconvenience the first letter may have caused. If you have any further questions, please call me at 717-692-7161 S' cerely,~ ~~'~ ennifer LaSalle Deposit Processing Representative ~F~VC LEADIN6TNHNtdY December 24, 2008 Jennifer B FFipp C/0 James D Boger Esq. One West Main St ~ib'emanstowa, PA 1'7011 RE: Mavis A Rosskopf SSN: 470-18-2010 DOD; 09-23-2008 Dcar Mz. Boger. In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: CerdGmte otDepos& Account # 11020093089 Established: 12.12-2003 MAVIS A ROSSKOPP DOD balance: $ 46,703,97 + 680.16 SSKOPF Interest paid Ol-Ol-20D8 thru 09-23-2008 S 902.50 YTD Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Cheoking end Savings). We do not protean any Lnancia! tr'enaactions or provide statements. If you need assistance with any of these items, please call 1-888 PNC-BANK (1-888-762-2265) or stop by Your ]ceel PNC Bank branch office. Sincerely, National Financial Services Center ~ PNC Bank, N.A. ~ j Member FDIC I i I Page I of 1. Vainguard® October 29, 2008 JENNIFER B HIPP JAMES D BOGAR ESQ 1 W MAIN ST SHIREMANSTOWN PA 17011 Estate of Mavis A. Rosskopf Dear Ms. Hipp: P.O. BOx 2600 Valley Forge, PA 19482-2600 www.vanguard.com We are responding to the letter we received notifying us of the death of Mavis A. Rosskopf, and requesting a valuation of her Vanguard account on September 23, 2008. First, please convey our condolences to the family for their loss. The information requested is included on the enclosed account value reports. If you have any questions, please call us at 800-662-2739. You can reach us on business days from 8 a.m. to 10 p.m. and on Saturdays from 9 a.m. to 4 p.m., Eastern time. Sincerely, ~~ ~.~r Andrea Walker Registered Representative Enclosure(s): **Mavis A. Rosskopf --ACCOUNT VALUE REPORT 51086294 Mavis A. Rosskopf & Steven H. Rosskopf Jt Ten W ROS 824 Lisburn Rd Camp Hill, PA 17011-7102 PrimeMoney Mkt Fund ~ '~" Page > 1 of 1 Vd11 ,gi1d7C~~ :Repo oi'08/Z320tiS;~ pp,~ P4~''~.~,°*~a,~r -, r:-, iuz.... ~ «.1ta,.,5> ++~Yax.£Yka. Cc,~a L.dwsx ..a,,.a$sr.',`gu ~+sF~rv'''r Voyager Services: 800-284-7245 Total report value: $3,019.00 (Total report value includes any accrued dividentls.) .;Number Opeperl 'Shares Sfiarec ,value' Accrued -: 0030 09938829693 07/05/2000 3 014 780 .° ~ dividends:: $1 00 $3,014.78 ~ $4.22 0296968238 10/24/2008 10:23:53 Rev-1610 E%t (e-9a) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY LOMNpNKEPLTI OF PENNS1tVhNN INHERRANCE TAX RETURN RESmENT DECEDENT ESTATE OF Rosskopf, Mavis A. LE NUMBER 21-08-1030 Th6 schetlule must be compleletl antl filetl R Me ansvier to any M questions i tHOUgh 4 on Iha reverse sqa of tha REV-1500 COVER SHEET is yes. NUMBER I INCLUDE NAME OF TRANSFEREE, TNEIR RELATIONSHIP TO DECEDENTAND DATE OF DEATH %OF DECD'S E%CLUSION TAXABLE THE DATE OF TRANSFER. ATTACHACOPV OF THE DEED FOR REAL ESTATE. VALUE OFASSET INTEREST (IFAPPLICABLE) VALUE Mid Penn Bank -IRA Account No. 1207259002 date of death balance $18,140.37; accrued interest $74.50; total date of death balance $16154.97. Susquehanna Bank-IRA CD No. 4800672930; date of death balance $196,343.17; accrued interest $8,434.78 16,154.97 I I 15,154.97 202,777.951 1 ~ 202,777.95 TOTAL (Also enter on Line 7, Recapitulation) 218.932.92 (If more space is neede4 atlditlonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule G (Rev. 6-98) +~+ x..,~ N" • ! i° MID I~ENN BIANK Making things happen for you. December 19, 2008 * Revised James D Bogaz Attorney at Law One West Main Street Shizvn<a;,~own, PA 17011 Re: Estate of Mavis A Rosskopf Date of Death: September 23, 2008 SSN: 470-18-2010 Deaz Ms. Hipp In response to you letter requesting information on the accounts of Mavis A Rosskopf, I have accumulated the necessary data below: Account #: 1207259002 -IRA Account Name: Mavis A Rosskopf Date Opened: 03/14/08 Date Closed: 10/17/08 Balance DOD: $16140.37 Balance Accrued Ynterest DOD: $14.60 Total DOD Balance: $16154.97 Joint Ownership Name: NA Date Joint Ownership Established: NA Account #: 314000033 -Certificate of Deposit Account Name: Mavis A Rosskopf Date Opened: 7/23/08 Maturity Date: 9/23/09 Balance DOD: $38636.29 Balance Accrued Interest DOD: $264.08 Total DOD Balance: $38900.37 Joint Ownership Name: Steven H Roskopf Date Joint Ownership Established: Always joint Corporate Headquarters: 349 Union Street, MillersburbePAD17061 g (717) 692-2133 • www.midpennbank.com I apologize for any inconvenience the first letter may have caused. If you have any further questions, please call me at 717-692-7161 S' cerely„ ( ,7t~ C~~`~/~~ ennifer LaSalle Deposit Processing Representative Susquehanna October 24, 2008 Jennifer B. Hipp, Esquire One West Main Street Shiremanstown, PA 17011 RE: Mavis A. Rosskopf Estate SS#:: 470-18-2010 DOD: September 23, 2008 To Whom It May Concern: Susquehanna Bank 26 North Cedar Street P.O. Box 1000 Lititz, PA 17543-7000 Toll free 800.311.3182 In response to your letter of October 15, 2008, here is the above customer account information as of September 23, 2008. • Account Title: • Account Type/# Account #1 Mavis A. Rosskopf IRA CD/4800672930 • Date Opened /Maturity Date: 9/23/03 / 9/23/09 • Interest Rate: 5.15% • Account Balance*: 196,343.17 • Accrued Interest: .00 • YTD Interest: 6,434.78 *Account balance does not include accrued interest. Beneficiary for the IRA is Steven H. Rosskopf, 100%. There is no safe deposit box in the name of this decedent. If I can be of further assistance, please feel free to call. Sincerely, et M. Peters ~~ ~' Support Services Supervisor 1-717-625-6295 JMP/Ijr REV-7161 Ex+(12-88) CDMMONN/EALTH OF PENNSYLVANIA INHERITANCE TAx RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ESTATE OF FILE NUMBER Rosskopf, Mavis A. 21 08 1030 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES. I See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s) Street Address Ciry State -_ Zlp. Year(s) Commission paid 2. Attorney's Fees Bogar and Hipp Law Offices 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 4,055.12 6,765.00 4. Probate Fees 322.00 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative Costs 1,514.41 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 12,656.53 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Rosskopf, Mavis A. 21-08-1030 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Musselman Funeral Home 3,280.00 2 St. Paul Pioneer Press -Obituary 523.60 3 The Patriot News -Obituary 271.52 H-A Subtotal 4,055.12 Other Administrative Costs 4 Register of Wilis -Short Certificates 8 00 5 RESERVES: -Costs to conclude Estate, including filing Pennsylvania Inheritance 1,500.00 Tax Retum and Inventory, Personal Income Tax Retums and Fiduciary Income Tax Retums 8 U.S. Postal Service -Certified Mail to Treasury Retail Services re transfer of bonds 5.41 H-e7 Subtotal 1,514.41 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rsv-f612IX~ (8-88) SCHEDULE i DEBTS OF DECEDENT, CDM4IDNN£ALTH OF RENNSYLVANN MORTGAGE LIABILITIES, & LIENS INHERRPNDE TAX RENRN RESIDEIfr DECEDENT ESTATE OF FILE NUMBER Rosskopf, Mavis A. 21-08-1030 lulutla unnNmbunW msdlnl sa0ansr. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-0573IX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSVIVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Rosskopf, Mavis A. 21-08-1030 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOU ]f TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers 0o Noe u.e Truahs(s (Words) under See. 9116(a)(1.2)] Steven H. Rosskopf Son One Hundred 25 Central Boulevard percent of rest Camp Hill, PA 17011 , residue and remainder Total Enter dollar amounts for distributions shown above on lines 5 through 18, as appropria te, on Rev 1500 cover sheet II~ NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION T O TAX IS NO BEING MADE T CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS T OF ESTATE ($$$) TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0 OO Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) LAST WILL AND TESTAMENT OF NA\TIS A. ROSSICOPF I, MAVIS A. ROSSKOPF, of Camp Hill, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I 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, to my son, STEVEN H. ROSSKOPF. SECOND: Should my son, STEVEN H. ROSSKOPF, predecease me, I 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 attorney and together with any insurance policies thereon, to CHRIST PRESBYTERIAN CHURCH, of 421 Deerfield Road, Camp Hill, Pennsylvania 17011, to be used for general purposes, as the governing body of said church deems appropriate. THIRD: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, 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, exchanges 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 of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (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 fiduci- aries, 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, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order tc 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 retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the ~ extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. 2 FOURTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. FIFTH: I nominate and appoint my son, STEVEN H. ROSSKOPF, Executor of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said STEVEN H. ROSSKOPF, I nominate and appoint my friend, JOYCE A. BROWN, of 27 Central Boulevard, Camp Hill, Pennsylvania 17011, Executrix of this, my Last Wi11 and Testament. I direct that my Executor or Executrix, as the case may be, and their successors, 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 mrypp''hand and seal to this, my Last Will and Testament, this ~`~ ==Clay of ~L(iY~! - 2 0 0 7 . ~ ~ U l" /./`sit ~.ceJ ~ ~ ~+-I ~~AL ) MAVIS A. ROSSKOPF 3 Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address 4