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HomeMy WebLinkAbout03-20-09 (2) 1505607120 REV-1500 PA Department of Revenue Fx (O6-OS) OFFICIAL USE ONLY Bureau of Individual Taxes county case year F,le Number PO 60X.280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 0 8 12 8 6 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 12 21 2008 07 31 1921 Decedent's Last Name Suffix Decedent's First Name MI COLLITT JOSEPHINE I, (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffer Spouse's First Name Ntl Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Retum ^ 2. Supplemental Rehm ^ 3, Remainder Retum (date of death poor to 12-13-82) ^ 4. Limited Estate ^ qa_ Future Irnereel Camgomce (sate a eeaut aner 12-1z~az) ^ 5. Fetlerel Estate lax Retum Required g, DBCederrt Dietl Testate ^ (Anach Copy m w,lq 7. Decetlent Meirrcahee a Living Trust (Atlarli copy m Tnuq 0 e. Total Number of Safe Deposit Boxes ^ 9. Litigatlon Proceetls Received ^ 10. Spousal Poveny Cretle (eats a/ OaaN between 12x1-91 one 1-7-sE) ^ 11. Election to fax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS BECTON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTULL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D. BOGAR 717 737 8761 Finn Name (If Applicable) BOGAR & HIPP LAW OFFICES First Ilne of address ONE WEST MAIN STREET Second llne of address City or Post Office State LP Code SHIREMANSTOWN PA 17011 correspondent's a-mail address: jbogar~bogarlaw.com Under penalties of perjury, I declare that I have examined this return, inUutling accompanying schedules antl statements, antl to the best of my knowledge antl belie!, ft is We, correct and complete. DeUaration of preparer other Nan the personal representative Is based on all information of which preparer has any knowledge. SIGNA7LRE OF}jERSON RE$PONSIB FOR FILI G RETURN DATE /l/I`/{-~~-~'P'r~ ~~~-~~./1'~ Jessica L. Gardner - ~ j~ q/;TG~ ,ccv one oaa, Mechanicsburg, PA 17055 SIGNAT E OF REPAREI; ER THAN REPRESENTATIVE ~I// DATE James D. Bogor ADDRESS One West Main Stre t, Shiremanstown, PA 17011 L Side 1 1505607120 1505607120 REGISTER ORtIyILLS USE ON4Y. C ~a ^--> `r b .-1x.12 n ~ ~ "-~? ~ r.~` }:i ij b . +`l li .• y ~i J 1505607220 REV-1500 EX Decedent's Social Security Number ~~adenrs Nxme~ Josephine L. Collitt RECAPITULATION 1. Real Estate (Schedule A) ..................................................................................... ..... 1. 2. Stacks and Bonds (Schedule B) ........................................................................... .... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)...... .... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ...................................................... .... 4. 9, 0 0 0. 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. ... 5. 7 6 , 8 0 4 . 2 5 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested .......... ... 6. 2 , 9 3 8 . 8 3 7. Inter-Yvos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested .......... ... 7, 8. Total Gross Assets (total Lines 1-7) ..................................................................... .. 8. 8 8, 7 4 3. 0 8 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... .. 9. 1 2 , 4 0 0 . 6 8 10. Debts of Decedent, Mortgage Liabili8es, & Liens (Schedule I) .............................. .. 10. 11. Total Deductions (total Lines 9 & 10) .................................................................... .. 11. 1 2 , 4 0 0 . 6 8 12. Net Value of Estate (Line 8 minus Line 11) ........................................................... .. 12. 7 6 , 3 4 2 . 4 0 13. Chadtable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................ . 13. t4. Net Value Subject to Tax (Line 12 minus Line 13) ............... ....................... .......... . 14. 7 6 , 3 4 2 . 4 0 7AX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .o0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 7 6, 3 4 2. 4 0 16. 3, 4 3 5.41 17. Amount of Line 14 taxable at sibling rate X t2 0. 0 0 17 0. 0 0 18. Amount of Line 14 taxable at collatersl rate X .15 0. 0 0 18. 0. 0 0 19. Tax Due ..................................................................................................................... 19. 3 , 4 3 5.41 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. I_ Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-1286 DECEDENTS NAME Josephine L. Collitt STREET ADDRESS 4833 East Trindle Road cITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Taz Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p, Interest E. Penalty Total Credits (A + g+ C) Total lnteresUPenalty (D + E) 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 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 + 5A. This is the BALANCE DUE. (1) 3,435.41 (2) 171.77 (3) (4) (5> 3,263.64 (SA) (56> 3,263.64 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN'rX" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property Vansferred :............................. n n ..................................................... b. retain the dght to designate who shall use the property Vansferred or its income :............ x ........................ c. retain a reversionary interest; or ........................................... ....................................................................... d. receive the promise far life of either payments, benefits or care?.......... . x . ...................................... 2. If tleath occuned after December 12, 1962, did decedent transfer property within one year of death without x receiving adequate consideration? ....................................................................................................................... ^ 0 3. Did decedent own an "in trust fol' 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 b f ' a ene iciary designation? .............................................. ^ ^x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R AS PART OF THE RETURN. For dates of death on or after July 1, 1994-and before January 1, 1995, the taz 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 tleath 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 taz, 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)]. 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. 171.77 Rav-1607 EXs (6-96) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONN.EALTH OF PENNSVLVANN INHERRANCE TPX RETURN RE910EM OECEDEM ESTATE OF FILE NUMBER Collitt, Josephine L. 21-08-1288 Nr ProP9MlolntlYOwnsd vAM d9N of wrWVOraNp mun a tl1901oxtl on Schatluls F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH Peter D. Langdon Loan -Personal loan made to Peter D. Langdon. This loan was made based upon an oral agreement between the Decedent, Josephine L. Collitt and Peter D. Langdon with the understanding that, if said loan was not repaid prior to the death of Josephine L. Collitt, the balance would be deducted from Peter D. Langdon's share of her Estate. No payments were made on this obligation during the Decedent's lifetime. 8,000.00 TOTAL (Also enter on Line 4, Recapitulation) I 9,000.00 pr more space is neetled. additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule D (Rev. 6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONN£ALTH OF GFMNSTIVPNN MHER?MICE TAX RENRN RESIDENT DECEDENT ESTATE OF FILE NUMBER Collitt, Josephine L. 21-08-1286 Uxlutle tlu proceeds of litigatim and the tlele the pro~etls were received by the eaters. All property lolntlyrownatl wIN Wa dpht o/suMVaahip neat M dleGOwd on aehaduls F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Cash -found in Decedent's desk 60.40 2 Central Pennsylvania Financial Partners Investmnet Account -Date of death 74 696 16 balance $74,613.49; accrued dividends 82.67 , . 3 Commerce Bank -Checking Account No. 513109454; date of principal balance 772 87 $772.96; accrued interest $0.01 , 4 Personal Property -Sold at private sale 300.00 5 Comcast -Refund 6.19 6 Country Meadows -Refund 509.43 7 Genworth Financial -Refund of long term care insurance premium . 61.42 8 Guideposts -Refund 24 04 9 PEBTF - Refund of overpayment 85.81 10 Reader's Digest -Refund 32.98 11 Smithsonian Magazine -Refund 223.00 12 The Patriot News -Refund 9.00 13 The Patriot News -Refund 22.85 TOTAL (Also enter on Line 5, Recapitulation) I 78.804.25 (If more space is neede4 additional pages or Ne same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) aTAMES D. BOGAR ATTORNEY AT LAW ONE WEST MAIN STREET SHIREMANSTOWN, PENNSYLVANIA 17011 e-mail mall®bogarlaW.COm TELEPHONE JAMES D. BOGAR (717) 737-8761 JENNIFER B. HIP P• FACSIMILE (717) 737-2086 'ALSO admitted to New Jersey Bar Direct a-mall JboganIDbogarlaw.c"m January 6, 2009 Central Pennsylvania Financial Partners, LLC Attn: Wayne Neff 635 N. 12th Street, Suite 102 i-eInoylie, PF, i7 ~•s.: RE: The Estate of Josephine L. Collitt ~~ Social Security No. 174-20-7255 Date of Death: December 21, 2008 Dear Mr. f: I represent the Estate of Josephine L. Collitt. At the time of her death, I believe that .Mrs. Collitt was the owner of an account with your financial institution. Enclosed for your information is a Short Certificate and a copy of a death certificate. It is our understanding, after speaking with Jessica L. Gardner, Executrix of this Estate, that you have commenced liquidation of this account effective January 2, 2009. Furthermore, we understand that the net proceeds check will be made payable to the Estate of Josephine L. Collitt and forwarded to Jessica. ~---~-__ ~ Please confirm, in writing, e existence of any accounts that Nirs. Collitt o~r:.~ either so ely nr in part. I would also appreciate knowing thalance of he accounts, including )principal and interest, as the date, of death, the dates that the accounts were on inall -- 4 pened and the Eitles of same. If -any of the accounts were "roll-over" type accounts, please also specifically advise the date on which the account was init~lx opened. The above-requested infos^mar;~,~~1eeae so that the Penn yl„ar~erirance ~i~ax Return can be properly prepared. _..___ Your time and consideration in this matter ~,l-1'Jb appreciated. t JDB/bbl JAMES D. Enclosures cc: Jessica L. 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G '`~ N C d E 9 c ~~~ a ~ E u _ ° °'_ cc '] j 7~ L O N C C_ c E N p .~ O a ~v° L? o m c E E E E u e= °a u s m ~ m a L^ m~ a .$ a ~ ~ m c~ c y c~ ~ y ~ a o a s 3' °- t ; Te m'~° E "- ~ cvi o,~ E m iO aC m °' cE o _ " c v m v~~ ~ o E = °a3 ° o _ EY 'c ~ i~ a L c A c >= c m c d ° e e ~° u ~ m °° m d ti L E y~ ° E c a t~ N 4 ` c a. `° c~ d~ N ° E a o a ~ r "d ~ a d °~ ~ a a r a e r = e L= 4 E a w ' .E ~ m c C L t L 5 a` 0 m N O m Ua o` O T Z m r O r OCO J a~ m~ O ~ ~¢ m~ a m u U cam' a a ~U = J z Z o w a3 :a ~s` ~C~ :..>' January 2, 2009 James D. Bogar Attorney at Law 1 W. Main St Shiremanstown PA 17011 RE: Estate of: Josephine L. Collitt Tax Identification Number: 17420-7255 Date of Death: December 21, 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. 513109454 Date Opened: 05/14/1999 Primary Owner: Josephine L. Collitt Date of Death Balance: $772.97 Accrued Interest: $0.01 Principal Balance: $772.96 A credit card is also on file for Josephine L. Collitt. However, TD Bank handles our requests for credit cards. I have sent a copy of your letter to a representative at TD Bank and a separate letter will follow with the credit card information. Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincere , Diana Re olds Commerce Bank Research Associate/Deposit Services Commerce Bank /Harrisburg, N.A. PO Box 4999 3801 Paxton Street Harrisburg, PA 17111-0999 commercepc.com My-7°°9 EXt (&99) COMMIXJVJFALTH OF PENNSttVANW MHERRPNCETA%RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Collitt, Josephine L. SURVIVING JOINT TENANT(S) NAME Jessica L. Gardner ADDRESS Mechanicsburg, PA 17055 B. C. LE NUMBER 21-08-1286 RELATIONSHIP TO DECEDENT JOINTLY OWNED PROPERTY: LETTER ITEM DATE DESCRIPTION OF PROPERTY FOR JOINT NUMBER MADE INCLUDE NAME OF FINANCIAL INSTRUTION ANO BANK ACCGUNT DATE OF DEATH % OF ' DATE OF DEATH TENANT JOINT NUMBER OR SIMILAR IDENnFVING NUMBER. ATTACH DEED FOR ALUE OF ASS DECD S INTE VALUE OF DECEDENT'S INTEREST JGINRV{7EL0 REAL ESTATE. REST 1 A 7/30/2003 PSECU -Regular Share Account No. S01; 32 52 50 000% date of death balance $32.50; accrued . . 16.26 dividend $0.02 2 1 A 17/30/20031 dividend $0.60ce $5 844.54taccrued~ 5,845.141 50.000%~ 2,922.57 TOTAL (Also enter on Line 6, Recapitulation) I 2,938.83 to more space is needed, adtlitional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule F (Rev. 6-98) PSE(~k January 21, 2009 Account # 8101XXXXXX JAMES D BOGAR ATTORNEY AT LAW ONE WEST MAIN ST SHIREMANSTOWN, PA 17011 Deaz MR BOGAR: The following is the status of JOSEPHINE L COLLITT's account with PSECU as of the date of death. Joint Owner's Name JESSICA L GARDNEIt, added 07/302003 as JOINT TENANT W/ROS Date of Death DECEMBER 21, 2008 Date of Birth JULY 31, 1921 Share S Ol Description Regular Shares Open date Balance Accrued Dividend S 04 Checking Shares 07/27/2001 0727/2001 $ 32.50 $ 0.02 $ 5844.54 $ 0.60 The dividend earned from January 1, 2008 through the date of death was $ 7.65. The decedent had no loans with us. We do not have safe deposit boxes for our members. If you have any questions, please ca11234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. Sincerely, q ~-~ ~ ~~.vw r u5 a Walter Member Service Representative Finance Support Unit Main Address: 7 Credit Union Ploce, Harrisburg, PA 171 1.0-2990 ~t77 7 23 48484 5 8002r37~.7328 Mailing Address: P.O. Box 67013, Harcisburg, PA 17106-7013 • 71 7.777.2100 (1DD) • 800.472.1967 (TDD) This credit union is federally insured by the National Credit Union Administration. E val p PSECU.COm q pportuniry Lender REV-1161 EXi (13-991 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAx RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8r ESTATE OF FILE NUMBER Collitt, Josephine L. 21-08-1286 ~+eors or aeceaent must tre reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT M. I runCRXL Gr'CMACJ: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Jessica L. Gardner Social Sewdty Number(s) / EIN Number of Personal Representative(s): Street Address 1220 Rossmoyne Road City Mechanicsburg State PA Zip 17055 Year(s) Commission paid z. Attorneys Fees Bogor & Hipp Law Offices 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Clh' State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached TOTAL AI 897.47 2,540.00 5,125.00 268.00 3,770.21 ( so enter on Ilne 9, Recapitulation) I 12,400.68 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 Collitt, Josephine L. FILE NUMBER 21-08-1288 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Eric Riley -Organist for memorial service 700.00 2 James D. Brown -Minister for memorial service 250.00 3 Market Square Presbyterian Church -Deacon's for memorial s i erv ce 50.00 4 The Patriot News -Obituary 297.47 H-A Subtotal 697.47 Other Administrative Costs 5 American Home Medical Equipment 19.80 6 Dare County (North Carolina) EMS -Bill for services rendered 7/11/08 25.00 7 Market Square Presbyterian Church - fulfillment of pledge 25.00 8 Matthew Babb, CPA -Preparation of 2008 Personal Income Tax Returns 140.00 9 OSLDBA Ortho Institute of PA -medical bill 2.00 10 OSP PBA Orthopedic Institute -injection November 2008 2.00 71 Outer Banks Hospital -Emergency Room bil for July 11, 2008 47.00 12 PBGC -Reimbursement of UPI pension 383.41 13 Pinnacle Health Hospital -December 9, 2008 treatment 50.00 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 Collitt, Josephine L. LE NUMBER 21-08-1286 ITEM NUMBER DESCRIPTION AMOUNT 14 RESERVES: -Costs to conclude administration of Estate, including filing of PA 2,000.00 Inheritance Tax Return and Inventory and Fiduciary Income Tax Returns and outstanding medical bills 15 Social Security Administration -Reimbursement paid from PSECU accounts H-B7 Subtotal 1,096.00 3,770.21 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) a REV-1513 EX~ (Bml COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDEN7 DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Collitt, Josephine L. 21-08-1286 NAME AND ADDRESS OF RELATIONSHIP TO NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE ooNau.er . (Words) ($$$) T_ TAXABLE DISTRIBUTIONS rintludn nnlrinhr cnnueei Jessica L. Gardner 1220 Rossmoyne Road Daughter One-third of Mechanicsburg, PA 17055 rest, residue and remainder J. Bradford Langdon 3446 Tabler Station Road Son One-third of Martinsburg, WV 25403 rest, residue and remainder Peter D. Langdon 104 Minnick Drive Son One-third of Newburg, PA 17420 rest, residue and remainder Total Enter dollar amounts for distributions shown above on lines 5 through 1 B, as appropnate, on Rev 1500 II~ NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS _ TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 0 00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) LAST WILL AND TESTAMENT OF JOSEPHINE L. COLLITT I, JOSEPHINE L. COLLITT, of Mechanicsburg, 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, in equal shares, to my children, J. BRADFORD LANGDON, JESSICA L. GARDNER, and PETER D. LANGDON, provided that should any of my children predecease me, I give and bequeath such child's share unto his or her issue per stirpes by representation, and if there be a failure of same, then I give and bequeath such deceased child's share to my surviving children as provided herein. SECOND: Should any of my grandchildren not have attained the age of twenty-one (21) years at the time for dis- tribution to him or her, I give, devise and bequeath the share of each such grandchild to my hereinafter named Trustee or TrustePS, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the q~ shares so received, and to use and apply from time to time such R portion of income and principal for the said grandchild`s education (including college, trade school or other similar training or education), as my Trustee or Trustees, in their sole discretion, deem advisable. Any income or principal not so applied shall be dis- tributed to each grandchild when he or she attains the age of twenty-one (21) years. In the event any of my grandchildren predeceases me or dies prior to the termination of this Trust, the interest of said grandchild in said Trust shall cease with any income and principal being divided evenly between or among that deceased grandchild's natural brothers or sisters or the separate trusts established hereunder for their benefit and, in the absence of any natural brothers or sisters, to my other grandchildren in equal shares. 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- 1 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 2 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 to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified 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. FOIIRTH: I nominate and appoint my daughter, JESSICA L. GARDNER, as Trustee of the hereinabove described trusts. In the event of the death, resignation or inability to serve for any reason whatsoever of the said JESSICA L. GARDNER, I nominate and appoint my son, J. BRADFORD LANGDON, as Trustee of the hereinabove described trusts. In further the event of the death, resignation or inability to serve for any reason whatsoever of the said JESSICA L. GARDNER and J. BRADFORD LANGDON, I nominate and appoint my son, PETER D. LANGDON, as Trustee of the hereinabove described trusts. I direct that my Trustee or Trustees shall serve without bond and shall receive fair and reasonable compensation. J FIFTH: 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. 3 SIXTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. SEVENTH: I nominate and appoint JESSICA L. GARDNER, Executrix 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 JESSICA L. GARDNER, I nominate and appoint J. BRADFORD LANGDON, Executor of this, my Last Wi11 and Testa- ment. In the further event of the death, resignation or inabil- ity to serve for any reason whatsoever of the said JESSICA L. GARDNER and J. BRADFORD LANGDON, I nominate and appoint PETER D. LANGDON, Executor of this, my Last Will and Testament. I direct that my Executrix or Executor, Trustee or Trustees, 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 my hand and seal to this, my Last Will and Testament, this ~lv~ day of (~ ti 2007. //, ,~~~r b 1„ ° ~- C„" ~""' (SEAL) SEPl`#INE L. COLLITT 4 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 5 MEMORANDUM In conjunction with my Last Will and Testament, dated ~~,,~ ~,6 2007, the following information may be of some help to my personal representatives in the administration of my estate. This information is in no way intended to be a part of my Will nor to alter in any way anything contained in my said Will. 1. I wish it to be known that my son, PETER D. LANGDON, is indebted to me in the amount of $9,000.00. This obligation arose as a result of my loan to Peter of this amount. To date, there have been no repayments on account of these loan obligations either of principal or interest. My records will reflect payments, if any, made by Peter subsequent to the date of this Memorandum. 2. It is my desire and request that any monies due and owing from my son, PETER D. LANGDON, to me, as a result of this loan obligation, be either repaid in full by Peter or credited against any inheritance that he might receive as a result of my passing and under the terms and conditions of my Last Will and Testament. I make this request in fairness to the rest of my children and grandchildren. Date: ~ 4,G N~ N- '/~~h~~~`~~~~`/l'~ (SEAL) ~~„~ o`((r , J-(Y, JOS HI JETT 6