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Home My WebLink About02-0160Estate of also known as , Deceased Register of Wills of Cumberlana County, Pennsylvania PETITION FOR GRANT OF LETTERS Genevieve S. Turner No. ~J-O~--I~ W. Robert Shu~hart Social Security No. 201 - 16- 6580 Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE 'A' or 'B' BELOW:) A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut or the Decedent, dated 03/19/98 and codicil(s) dated 05/13/99 named in the las~ Will o! State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of ~he documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (c.t.a.; d.b.n.c.t.a; pendente lite; durante absentia; duranta minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland or principal residence at 305 Oak Drlve, South Middleton Twp. County, Pennsylvania with his/her last family Decedent, then 78 years of age, died 02/01 (list street, number, and municipality) , 02,at 305 Oak Drive, Mt. I~olly Sprtn~s, (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property (If not domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania PA $ 30,000.00 $ $ $ situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersic~ned: I p,~ature Typed or printed name and residence Iw. Robert Shughart 106 Sycamore Drive, Mt. Holly Sprln~s, PA 17065 Copyright (c) 1996 form software only CPSystems, Inc. Form RW-1 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. ,-- Sworn to or affirmed and subscribed before me this 1 2 thday of FEBRUARY 2002 W. Robert Shu~rt No. 21-02-160 Estate of Genevieve S. Turner Social Security No: 201-16- 6580 Date of Death: 02/01/02 Deceased AND NOW, FEBRUARY 1 2, 2 0 0 2 ,Xl~X , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~1 Testamentary E~ Of Administration (c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate) are hereby granted to W. Robert Shu~hart in the above estate and that the instrument(s) dated 03/19/98 05/13/99 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........... $ 6 0 . 0 0 Short Certificate(s). 6 . . . $ 1 8 . 0 0 Renunciation ........ $ Affidavits ( ) .... $ Extra Pages( 4 ) .... $ 12.00 Codicil ........... $ 1 0.5 0 JCP Fee .......... $ 5 . 0 0 Attorney; n M. Wiley, Esquire Address: The Wiley Croup One S. Baltimore St. Dillsburs, PA 17019 Telephone: 717/432-9666 Inventory .......... $ Other ........... $ TOTAL ......... $ 105.50 FILED ON FEBRUARY lP., 2002 m ~.e~a~e~ ~ t h~nn~:l~a~B:~r~s(~iatl~nrZ Cof~y_rlg~c)l~19~ form software on,y CPSystems. Inc. Form RW-1 (1991) (eac"h,)xa witness to will presei~tc.d herewith, (eit~) being duly qualiSe~ according to law, al%and ~x~Lt % % x~ pr~,xx~d sa~ he testat ~. sign th.e :~ and that ~ ~ '~nedasawitnessao~.he ~~:, testat__~in rL__N,.presence: n the presen~f each other)~he presence of the other ~bing witne~. % % me this % '~R~' , (N~ ~ (AddresSRegis1~qr . )XXX~ \ (Address) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being dul~t qualified according to law, depose(s) and say(s) that THEY ARE familiar with the signature of GENEVIEVE S TURNER testat.ORS_ of (one cf tke subscribing ':;:'tne~::. :o) the will ~ed herewith and I~A S SHUGHART that W. ROBERT SHUGHART & believes the signature on the will is in the handwriting of GENEVIEVE S TURNER to the best of THEIR knowledge and belief. Sworn to or affirmed and subscribed before '~ ~1- '~g~ ~J~ me this ~2th day of (Na/r~ FEBRUARY 2002 '~(Narne) (Address) his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 7914048 No. Local Registrar F£B .... 5 2602 Date ,. Genevieve ,. 78 v~. COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH (Coroner) ITM I ~OCIAL SECURITY NUMBER DATE OF DE~TH (Mon~. ~, Year) S Turner ~.Female "201-I~-~80 4. Feb 1, 2002 I ~"~'"' ~ ~?~'.~" ~,~.~(~ I,~C~ ~ o~. ~-. ~,~ ~,~) r 25 192.a~e' PA Cumberland South ~ddl~ton 305 Oak Dr~vo I~ ~. ~k. I". I'. ' ' ' ~o. Ac~~ ....... ' US N~vF P~po~ ,,. ~ ,,, t~'~ ('~+' ,..wido~d ~05 Oa~ PrZvc ~A~U~ ,?..~., Penns~Tuan~ ~ ,,~~,~Soa~h MZddle~o~ ,,Mt. Ho~V Springs, PA 17065 ~,n. F~HER'S ~E (F~ ~, ~ 1,4, Appx l:00~. [,,. Feb 2, 2002 ,~~ , Arteriosclerotic Cardiovascular Disease P~ H~ ~A~ URRED. ~, ~~1)1~ m~. ~ .....................................................~ Ilb. ~~0~0~ ~~ ~-~, ~. ~ .~, ~.~ ~ ~ ~ m., ~.,...~,.~ ~. t. ~..~.~.~ 6375 -.. " .................................................................................................. ~ ~ Hechen~csburg, Pa. ~7050 ......... t 21-02-160" L&ST WILL AND TESTAMENT OF GENEVIEVE S. TURNER I, GENEVIEVE S. TURNER, of Mount Holly Springs, Cumberland County, Pennsylvania do hereby make, publish and declare this, my last Will and Testament, hereby revoking and making void any and all Wills and codicils at any time heretofore made by me. FIRST: I direct that my debts, the expenses of my last illness and the expenses of my final services and burial be satisfied and fully paid out of my estate as soon as may be convenient after my decease. SECOND: I leave all funeral arrangements to my Executor hereinafter named. In the event I have not already purchased a burial lot for my family and me, I hereby authorize and empower my Executor to purchase such a lot, to erect a suitable memorial thereon, and to provide for the permanent upkeep of same out of my estate. THIRD: In as much as all items of household furniture and furnishings in our residence have been transferred to the previously created revocable living trust described below, I make no disposition of the same in this, my Last Will and Testament, but rather certify that all of the same are the property of the just- referenced revocable living trust. FOURTH: I give, devise and bequeath the rest, residue, and remainder of my Estate, of every nature and wherever situate, unto the Trustee, of the Revocable Trust Agreement dated March 19th, 1998, and executed by me prior to the execution of this, my Last Will and Testament, to have and to hold, IN TRUST NEVERTHELESS, for the uses and purposes, and subject to the terms and provisions thereof, including any alterations or amendments thereto, or any other Trust which may hereafter be substituted therefor. FIFTH: A) I hereby name, constitute and appoint my stepson, TERRY L. TURNER, as Executor of this, My Last Will and Testament. I direct that my fiduciaries shall not be required to enter security in any jurisdiction in which they may act. i of 4 SIXTH: My Executor shall have the following powers in addition to those vested by Law and by other provisions of this, my Last Will and Testament, to be exercised without court approval, and effective until distribution of all property: 1. To retain any or all of the assets of my estate, real or personal, without restriction to investments authorized for Pennsylvania fiduciaries, as my Executor from time to time may deem proper, without regard to any principle of diversification or risk. 2. To invest in all forms of property without restriction to investments authorized for Pennsylvania fiduciaries, as my Executor from time to time may deem proper, without regard to any principle of diversification or risk. 3. To sell at public or private sale, to exchange, 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 or conditions as my Executor from time to time may deem proper. 4. To allocate receipts and expenses to principal or income or partly to each as my Executor from time to time may deem proper. 5. To borrow money from person or institution including my Executor and to mortgage or pledge any or all real or personal property as my Executor in my Executor's sole discretion shall choose, without regard to the dispositive provisions of this instrument. 6. To compromise any claim or controversy asserted by or against my estate. 7. To make distribution in cash or in kind or partly in cash and partly in kind, and in such manner as my Executor may determine, and at valuations finally to be fixed by my Executor. SEVENTH: I direct my Executor to claim any expenses of administration of my estate as income tax deductions upon any income tax return or returns whenever in said Executor's sole judgment such action will achieve an overall reduction in the total income and death taxes. No compensating adjustments between income 2 of 4 and principal shall be made as a result of such action. I also authorize my Executor to join my husband, or his personal representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring the estate of my husband, to indemnify my estate against liability for the tax attributable to the income of my husband, and to consent for Federal gift tax purposes, to having gifts made by my husband, during my lifetime treated as having been made half by me. EIGHTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest or penalty thereon, becoming payable by reason of my death, with respect to property forming my gross estate for tax purposes, whether or not passing under this, my Last Will and Testament, shall be considered an expense of administration of my estate, and no legatee or devisee or any person having a beneficial interest in any such property, whether under this my Last Will and Testament, or any Codicil thereto, or otherwise shall at any time be required to refund any part of such taxes; provided, however, that such taxes may be paid from the Trust Estate, in accordance with the provisions set forth for the payment thereof in that certain Revocable Trust Agreement dated March 19th, 1998. NINTH: Whenever used in this, my Last Will and Testament, the singular shall include the plural, the plural the singular, and the use of any gender shall be applicable to all genders. As used herein, the terms "child", "children" and "issue" and similar terms shall include children adopted under the age of twenty-one (21) years, regardless of the date of adoption, with full effect as if they were the natural children of the adopting parents. IN WITNESS WHEREOF: I, GENEVIEVE S. TURNER, the Testatrix above named, have to this, my Last Will and Testament, typewritten on four sheets of paper, which I have initialed and below hereunto set my hand and seal this 19th day of March, 1998· GENEVIEVE S. TURNER SIGNED, SEALED, PUBLISHED, and DECLARED by the said GENEVIEVE S. TURNER as and for her Last Will and Testament, in the presence of us, who, in the presence of the Testatrix and of each other, have hereunto subscribed our names as witnesses thereto. DAVI~ J.~L~OX, ES I~RE One South Baltimore Street Dillsburg, PA 17019 · YOCUM ~One South Baltimore Street Dillsburg, PA 17019 3 of 4 THE STATE OF PENNSYLVANIA SS COUNTY OF YORK We, GENEVIEVE S. TURNER, DAVID J. LENOX, ESQUIRE and JANICE E. YOCUM, the testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly or directed another to sign for her, and that she executed it as her free and voluntary act for purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of our knowledge the testatrix was at the time 18 or more years of age, of sound and mind and under no constraint or undue influence. - ,I ANICE E. YOC~ - Witness Sworn to and subscribed before me this /~ day of /uf~u~c~ , 1998. NOTARY PU~LI'C / MY COMMISSION EXPIRES: Notarial Seal S. Dawn Gla_dfetter, Notary Public Dillsburg Boro, York County My Cornrniss[on Expires May 17, 2001 Member, Pennsylvania Association of Notarie{ 4 of 4 FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF GENEVIEVE S. TURNER . I, GENEVIEVE S. TURNER, of Mount Holly Springs, Cumberland County, Pmmsylvania, being of sound mind, memory and understanding, do make, publish and declare this as the First Codicil to my Last Will and Testament made and executed on the 19th day of March 1998, hereby amending the FIFTH ITEM of said Will as follows: The FIFTH ITEM of said Last Will and Testament is hereby amended so that I revoke any prior appointment or appointments of Executor and hereby name, constitute and appoint my brother, W. ROBERT SHUGART as Executor. In all other respects, I confirm, ratify and restate the provisions of My Last Will and Testament dated March 19th, 1998, to which this document serves as a First Codicil. IN WITNESS WHEREOF, I hereto set my hand and seal this /o,~ '/~ day of May, 1999. WITNESS: / GENEVIEVE S. TURNER COMMONWEALTH OF PENNSYLVANIA ' · SS YORK COUNTY ' On this, the /-v~t'~day of May, 1999, before me a Notary Public, personally appeared, GENEVIEVE S. TURNER, whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and seal this /..~4~day of May, 1999. NOT,~RY PIJ~BI~IC ~ My Commission Expires on: [- Notarial Seal S. Dawn GladlelteL Notary Public Di~lsburg Boro, York County My commission Expires May 17, 2001 L~ember' Pennsylvania Association of Notaries April 29, 2002 THE WILEY GROUP Attorneys at Law Wiley · Lenox · Colgan · Marzzacco · P.C. Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 In Re: Estate of Genevieve S. Turner Number 21-02-0160 Dear Register: Enclosed please find a check from the Estate of Genevieve S. Turner in the amount of $6,127.50 for prepayment of inheritance tax. This payment is being made on an estimated estate as follows: $30,000.00 ~ 12.5% for a tax of $3,750.00 less the 5% discount of $187.50 equals $3,562.50, and $60,000.00 ~ 4.5% for a tax of $2,700.00 less the 5% discount of $135.00 equals $2,565.00. The total payment of $6,127.50 is enclosed. Thank you for your assistance. Sincerely, JMW/sdg encl. Jan M. Wiley · David J. Lenox · Timothy J. Colgan · Christopher J. Marzzacco · Christine J. Taylor South Baltimore Street · Dillsburg, PA 17019 · Phone: (717) 432-9666 · (800) 682-4250 · Fax: (717) 432-0426 Offices in Harrisburg · York · Carbondale COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O01122 JAN M WILEY ESQUIRE 1 S BALTIMORE STREET DILLSBURG, PA 17019 ........ fold ESTATE INFORMATION: SSN: 201-16-6580 FILE NUMBER: 2102-01 60 DECEDENT NAME: TURNER GENEVIEVE S DATE OF PAYMENT: 04/29/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/01/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,127.50 TOTAL AMOUNT PAID: $6,127.50 REMARKS: W ROBERTSHUGHART ESQUIRE C/O JAN M WILEY ESQUIRE SEAL CHECK//114 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS CO~V, ONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY 1% FILE NUMBER 21 02 00160 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Turner, Genevieve S. DATE OF DEATH (MM-DD-YEAR) I DATE Of BIRTH (MM-DD-YEAR) 02/01/2002 t 03/25/1923 REGISTER OF WILLS__ (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. RemainderRetum (date of death pfiorto 12-13-82) SOCIAL SECURITY NUMBER 201-16-6580 THIS RETURN MUST SE FILED IN DUPLICATE WITH THE /J~m M. Wiley, Esq. ~IRM NAME (If applicable) 4. Limited Estate [] 4a. Future Interest Compromise (date of death after [] 5. Federal Estate Tax Return Required 12-12-82) 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) 'r"] 10. spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) 9. Litigation Proceeds Received - _..:_- -.~ .... .~__~: · ,. ~ ~ , COMPLETE MAILING ADDRESS The Wiley Group TELEPHONE NUMBER 717/432-9666 1 S. Baltimore St. Dillsburg, PA 17019 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 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) 106,849.40111~ None None None 29,902.20 None 8,347.14 32,578.56 13,441.04 OFFICIAL USE ONLY (8) (11) 145,098.74 46,019.60 99,079.14 99,079.14 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) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate 69,079.14 x ,045 (15) (16) 3,108.56 4,500.00 17.Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate 30,000.00 x .15 (18) 19. Tax Due (19) 7,608.56 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: " _~REET A.'DDRESS 305 Oak Drive IC~-~ Mt. Holly Springs /sT^TE PA lZn' 17065 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 6, 12 7.5 0 C. Discount 322.50 Total Credits (A + B + C) (2) Interest/Penalty if applicable D. Interest E. Penalty 7,608.56 6,450.00 0.00 1,158.56 1,158.56 Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page '1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes No 1. Did decedent make a transfer and: ~ ~ 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? ....................................................................................................................... [] [] 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? ...................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, declare that I have examined this return' including a~''°mpanying schedules and staternents' and t° the best °f my kn°wledge and beflef' it is t~e' c°rrect and 6''replete' Declareti°n °f p~mparer other than the personal representative is based on all information of which preparer has any knowledge. ADDRESS DATE SIGNATURE OF PERSON RESPONSIB,~.E FOR FILING RETURN W. ,ol~.r3~i~'.l~,'".g [j~. _ ~. ~ 106 Svc=ore Drive ~]~ ~'~~' ~~N Mt. ~olly Springs, PA 17065 ~ IGNATU~E OF PERSON ~SPONSIB~ FOR FILING R~ ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does 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 0% [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 4.5%, 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 12% [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. LAST WILL AND TESTAMENT OF GENEVIEVE S. TURNER I, gENEVIEVE S. TURNER, of Mount Holly Springs, Cumberland County, Pennsylvania do hereby make, publish and declare this, my last Will and Testament, hereby revoking and making void any and all Wills and Codicils at any time heretofore made by me. FIRST: I direct that my debts, the expenses of my last illness and the expenses of my final services and burial be satisfied and fully paid out of my estate as soon as may be convenient after my decease. SECOND: I leave all funeral arrangements to my Executor hereinafter named. In the event I have not already purchased a burial lot for my family and me, I hereby authorize and empower my Executor to purchase such a lot, to erect a suitable memorial thereon, and to provide for the permanent upkeep of same out of my estate. THIRD: In as much as all items of household furniture and furnishings in our residence have been transferred 'to the previously created revocable living trust described b no disposition of the same in this m~, T~_~ ~.=: .... e%ow. I make · , ~ ~a~ ~ an~ Testament, but rather certify that all of the same are the property of the just- referenced revocable living trust. · FOURTH: I give, devise and. bequeath the rest, residue, and remainder of my Estate, of every nature and wherever situate, unto the Trustee, of the Revocable Trust Agreement dated March 19th, 1998, and executed by me prior to the execution of this, my Last Will and Testament, to have and to hold, IN TRUST NEVERTHELESS, for the uses and purposes, and subject to the terms and provisions thereof, including any alterations or amendments thereto, or any other Trust which may hereafter be substituted therefor. FIFTH: A). I hereby name, constitute and appoint my stepson, TERRY L. TURNER, as Executor of this, My Last Will and Testament. I direct that my fiduciaries shall not be required to enter security in any jurisdiction in which they may 'act. 1 of 4 SIXTH: My Executor shall have the following powers in addition to those vested by Law and by other provisions of this, my Last Will and Testament, to be exercised without court approval, and effective until distribution of all property: 1. To retain any or all of the assets of my estate, real or personal, without restriction to investments authorized for Pennsylvania fiduciaries, as my Executor from time to time may deem proper, without regard to any principle of diversification or risk. 2. To invest in all forms of property without restriction to investments authorized for Pennsylvania fiduciaries, as my Executor from time to time may deem proper, without regard to any principle of diversification or risk. 3. To sell at public or private sale, to exchange, 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 or conditions as. my Executor from time to time may deem proper. 4. To allocate receipts and expenses to principal or income or partly to each as my Executor from time to time may deem proper. 5. To borrow money from person or institution including my Executor and to mortgage or pledge any or all real or personal property as my Executor in my Executor's sole discretion shall choose, without regard to the dispositive provisions of this instrument. 6. To compromise any claim or controversy asserted by or against my estate. 7. To make distribution in cash or in kind or partly in cash and partly in kind, and in such manner as my Executor may determine, and at valuations finally to be fixed by my Executor. SEVENTH: I direct my' Executor to claim any expenses of administration of my estate as income tax deductions upon any income tax return or returns whenever in said Executor'$ sole judgment such action will achieve an overall reduction in the total income and death taxes. No compensating adjustments between income 2 of 4 and principal shall be made as a result of such action. I also authorize my Executor to join my husband, or his personal representative in the filing of a joint income tax return for any period~for which such a return may be permitted, without requiring the estate of my husband, to indemnify my estate against liability for the tax attributable to. the income of my husband, and to consent for Federal gift tax purposes, to having gifts made by my husband, during my lifetime treated as having been made half by me. EIGHTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest or penaltythereon, becoming payable by reason of my death, with respect to property forming my gross estate for tax purposes, whether or not.passing under this, my Last Will and Testament, shall be considered an expense of administration of my estate, and no legatee or devisee or any person having a beneficial interest in any such property, whether under this my Last Will and Testament, or any Codicil thereto, or otherwise shall at any time be required to refund any part of such taxes; provided, however, that such taxes may be paid from the Trust Estate, in accordance with the provisions set forth for the payment thereof in that certain Revocable Trust Agreement dated March 19th, 1998. NINTH: Whenever used in this, my Last Will and Testament, the singular shall include the plural, the plural the singular, and the use of any gender shall be applicable to all genderS. As used herein, the terms "child", "children,, and "issue" and similar terms shall include children adopted under the age of twenty-one. (21) years, regardless of the date of adoption, with full effect as if they were the natural children of the adopting parents. IN WITNESS WHEREOF: I, GENEVIEVE S. TURNER, the Testatrix above named, have to this, my Last Will and Testament, typewritten on four sheets of paper, which I have initialed and below hereunto set my hand and seal this 19th day of March, 1998. GEl~,'vl~,.v~, S. TURNER SIGNED, SEALED, PUBLISHED, and DECLARED by the said GENEVIEVE S. TURNER as and for her Last Will and Testament, in the presence of us, who, in the presence of the Testatrix and of each other, have 'hereunto subscribed our names as witnesses thereto. One South Baltimore Street Dillsburg, PA 17019 ~ffANICE E. YOCUM JOne South Baltimore Street Dillsburg, PA 17019 3 of 4 THE STATE OF PENNSYLVANIA SS COUNTY OF YORK We, GENEVIEVE S. TURNER, DAVID J. LENOX, ESQUIRE and JANICE E. YOCLTM, the~testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix, signed and executed the instrument as her last will and that she had signed willingly or directed another to sign for her, and that she executed it as her free and voluntary act for purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of our knowledge the testatrix was at the time 18 or more years of age, of sound and mind and under no constraint or undue influence. yANIOE E. YOCUM , Witness Sworn to and subscribed before me this /~*~ day of /~c~9 , 1998. NOTARY PU~LI'C / MY COMMISSION EXPIRES: I Notarial Seal S. Dawn Gla~dfelter, Notary Public Dillsburg Boro, York County My Commission Expires May 17, 2001 'Member, Pennsylvania Association of Notaries 4 of 4 HRST CODICIL TO THE LAST WILL AND TESTAMENT OF GENEVIEVE S. TURNER. I, GENEVIEVE S. TURNER, of Mount Holly Springs, Cumberland County, Pem~sylvania, being of sound mind, memory and understanding, do make, publish and declare this as the First Codicil to my Last Will and Testament made and executed on the 19th day of March 1998, hereby muending the FIFTH ITEM of said Will as follows: The FIFTH ITEM of said Last Will and Testament is hereby amended so that I revoke any prior appointment or appoint~nents of Executor and hereby name, constitute and appoint my brother, W. ROBERT SHUGART as Executor. In all other respects, I confirm, ratify and restate the provisions of My Last Will and Testament dated March 19th, 1998, to which this document serves as a First Codicil. IN WITNESS WHEREOF, I hereto set my hand and seal this /~,~ '~'' day of May, 1999. WITNESS: / ~¢-~.-,..~-~ ~. -~~SEAL) GENEVIEVE S. TURNER SS ...~ ::. On this, the/.~2t. day of May, 1999, before me a Notary Public, personally appe~ed~ GEI~E~EVE S. TURNER, whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WI. TNESS WHEREOF, I hereunto set my hand and seal this /34~day of May, 1999. NOTXRY PI.~BLIC / My Commission Expires on: Notariat Seal [ S. Dawn Gladfelterl Notary Public - Ditisburg Boro, York County I My C~mmission Expires May t?, 2001,., ~, Pennsylvania Association of Notaries FIRST AMENDMENT TO THE GENEVIEVE S. TURNER LIVING TRUST DATED THE 19TH DAY OF MARCH, 1998 MADE this /.~ q.~t day of May, 1999 by and between GENEVIEVE S. TURNER as Trustee and Settlor. The Settlor of the above Revocable Trust hereby amends said trust in the following particulars: I hereby amend ARTICLE THREE PARAGRAPH C with respect to the appointment of a Successor Trustee. The second paragraph of said PARAGRAPH C shall now read: "Should the surviving/non-incapacitated settlor fail to appoint a successor trustee then upon the death or incapacity or failure to serve of said surviving settlor, W. ROBERT SHUGART, Settlors brother, is hereby appointed to serve as Successor Trustee. Trustees named or appointed are to serve without bond." In all other respects and provisions, the original trust is hereby confirrned, ratified and restated. ~ ,,,d'. ,~~ (SEAL) GENEVIEVE S. TURNER, SETTLOR _.~~ ~ -,~~(SEAL) GENEVIEVE S. TURNER, TRUSTEE REVOCABLE TRUST AGREEMENT MADE this 19th day of March, 1998 by and between GENEVIEVE S. TURNER, individual and resident of Cumberland County, Pennsylvania, (hereinafter alternatively referred to as the "Settlor"), and GENEVIEVE S. TURNER, individual and resident of Cumberland County, Pennsylvania, as. the Trustee (hereinafter alternatively referred to as the "Trustee"). WITNESSETH: ARTICLE ONE (A) .,Establishment of Trust Estate: The Settlor has transferred and delivered to the Trustee that property more fully described in Schedule "A", attached hereto and made part hereof (the "Property"). The Trustee shall hold and administer the Property, together with all other cash or property of any kind which the Trustee at any time may acquire from the Settlor or from others by inter-vivos transfer or pursuant to beneficiary designations by Last Will and Testament or otherwise, including, but not limited to, the residue and remainder of Settlor's Estate as provided for in Settlor's Last Will and Testament ("Additions"), together with the proceeds, investments and reinvestments with respect thereto as a trust-estate ("Trust Estate") on the terms and conditions hereinafter set forth. The name of the Trust herein created shah be THE GENEVIEVE S. TURNER REVOCABLE LIVING TRUST. (B) Distributions to Settlor Dm-lng Settlor's Lifetime. During the lifetime of the Settlor, the Trustee shall pay to the Settlor or expend for the Settlor's benefit the entire net income produced by the Trust Estate ("Income") in convenient installments or otherwise as Settlor may from time to time direct, together with such portion of the principal of said Trust Estate as Settlor may from time to time direct in writing or, if Settlor gives no directions, as the Trustee deems advisable to provide for the health, welfare and comfortable support of the Settlor, and to continue Settlor's accustomed pattern of giving to individuals and organizations. Any unexpended Income shall be added to principal and invested as such. (C) Distributions of Trust Estate in the Event a Settlor Becomes Incapacitated: If at any time Settlor is under a legal disability, or if by reason of illness or mental or physical disability Settlor is "incapacitated," as such term is defined below, and is unable to make or communicate responsible decisions concerning Settlor's affairs, the Trustee shall use the income and part or al/ of the principal of the Trust Estate for the care, comfort and support of the Settlor, or for any other purpose which the Trustee, in their sole and absolute discretion, deem to be for the best interests of the Settlor. 1 "Incapacity" of a Settlor shall be determined by the existence of One or more of the following: (1) There is a court order, which such Trustee or beneficiary deems to be jurisdictionally proper and still concurrently applicable, holding a person to be legally incapacitated to act on his or her own behalf or appointing a guardian to act for him or her, or (2) There are duly executed, witnessed, and acknowledged written certificates of a licensed physician (whom represents that he or she is certified by a recognized medical board), to the effect that the physician has examined the Settlor and has concluded that such person has become incapacitated to act rationally and prudently in his or her own financial best interests, or (3) There is evidence which such Trustee or beneficiary deems to be creditable and still currently applicable that the Trustee has disappeared, is unaccountable absent, or is being detained under duress where he or she is unable effectively and prudently to look after his or her own best interests. Given the occurrence of such events or circumstances, the affected Settlor shall be deemed to have become incapacitated. Such incapacity shall be deemed to continue until such court order, certificates, and/or circumstances have become inapplicable or have been revoked. Any physician's aforesaid certificate may be revoked by a similar certificate to the effect that the person is no longer incapacitated executed either: (a) by the originally certifying physician(s) or (b) by another licensed, board certified physician. No Trustee shall be under any duty to institute any inquiry into the person's possible incapacity, but the expense of any such inquiry reasonably instituted may be paid from the Trust assets. Payment for such inquiry refers both to a reasonable inquiry as to the incapacity of such individual and to that inquiry as to the revocation of such a certificate. (D) Distributions Following the Death of the Settlor' 1. Income Distribution Upon Death of Settlor: Upon the death of the Settlor, tho Successor Trustee shall pay to the personal representative of the estate of the Settlor, all Income accrued but undistributed as of the date of death of the Settlor. 2. Distribution of Principal to Estate of Settlor to Pay "D~tb Taxes". T h e Successor Trustee shall then make payment to the personal representative of the estate of Settlor, out of the principal of the Trust, an amount equal to the estate, inheritance, transfer, succession or other death taxes ("death taxes") federal, state and other, payable by reason of the inclusion of part or all of the trust property in his or her estate. The determination by the personal 2 representative of the estate of the Settlor, of the amount payable hereunder shall be final and conclusive. The f'mal determination of the amount due hereunder shall be based upon the values. as finally determined for estate tax purposes in the estate of the Settlor. The Settlor hereby directs the Successor Trustee to pay such amount promptly upon written request of the personal representative of the estate of the Settlor, and upon payment of the amount finally determined to be due hereunder, the Successor Trustee shall be discharged from any further liability with respect to such payment. 3. Power of Appointment Exercisable by the Settlor: Upon the death of the Settlor, the remaining principal and any accrued or undistributed Income shall be transferred and delivered to or for the benefit of such one or more persons, corporations or other organizations, including the estate of the Settlor or to the creditors of the Settlor, in such portions or amounts and subject to such trusts, terms and conditions as the Settlor, may appoint by specific reference in the Last Will and Testament of the Settlor to the power of appointment contained in this, Paragraph (D) 3 of Article One. If the Settlor does not exercise this power in full, the unappointed principal and accumulated and undistributed Income shall be distributed as hereinafter provided. 4. .Distributions of Remaining Income and Principal: Upon the death of the Settlor, the remaining principal of the Trust and any accumulated or undistributed income shall be distributed as follows: Specific Distributions from the Trust Estate: Prior to any distribution of the balance of the Trust Estate, the following specific distributions shall be made by the Successor Trustee. (a) $15,000 to my brother, W. ROBERT SHUGART (b) $15,000 to my sister, GAYLE BEELER Distribution of the Balance of the Trust Estate: After provision has been made for the above-noted specific distributions, the balance of the Trust Estate shall be distributed: One-third (1/3) to my stepson, TERRY L. TURNER, per stirpes. (b) One-third (1/3) to my stepson, DON E. TURNER, per stirpes. (c) One-third (1/3) to my stepson, KEITtt E. TURNF, R, per stirpes. 3 ARTICLE TWO (A) Minor Beneficia~ Provisions: If any beneficiary who is entitled to receive a share of the principal of the balance of the Trust Estate pursuant to Paragraph 4 of Section (D) in Article One, shall not have attained the age of twenty-one (21) years, the Trustees are hereby authorized and empowered in his discretion to distribute said amount to the parent or the then custodian of said beneficiary as guardian of the minor's estate to hold and manage and apply such property for the benefit of said beneficiary until such beneficiary attains the age of 21, and without liability on the part of the Trustee to see to the application of said payments by the payee, or to keep said amount or any earnings thereon in this Trust for distributions applied for the health, education, maintenance and support of said beneficiary, until said beneficiary attains the age of twenty-one (21) years, at which time said share shall be released directly to said beneficiary. ". (B) Perpetuities Saving~ Provision: Notwithstanding anything to the contrary herein contained, upon the expiration of twenty-one (21) years following the death of the survivor of all the beneficiaries herein named or described who are living at the death of the first Settlor to die, all Trusts remaining hereunder shall terminate, and the principal shall be transferred and delivered to the person then entitled to the Income therefrom (C) Spendthrift Clause: Neither the principal nor the Income of any portion of the Trust Estate shall be liable or subject to the contracts, debts, liabilities or torts, now or hereafter made, contracted, incurred or committed, or any beneficiary or remainderman; nor shall the principal or Income of the Trust Estate be liable to attachment by garnishment proceedings or other legal process; nor shall any ass. ignment or order either of principal or income, given by any beneficiary or remainderman be valid, but the principal and Income shall be paid by the Trustee directly to or for the use of the beneficiary entitled thereto, without regard to any assignment, order, attachment or claim whatever. Every such attempted assignment or other disposition by any beneficiary or remainderman shall not be merely voidable, but absolutely void, except that this provision shall not impair or restrict the exercise of any power of appointment granted hereunder. No payment hereunder shall become the property of any beneficiary or remainderman until it is received by him or his guardian. 0)) Disposition of Accrued Income Following Death of Income Beneficiary_: Upon the death of any Income beneficiary, any Income accrued or received by the Trustee subsequent to the last Income payment date shall be paid to the person or persons for whose benefit the principal producing such Income is continued in trust or to whom such principal is distributed under the terms hereof. (E) Stock Dividends Allocated To Principal: Corporate distributions received in shares of the distributing corporation shall be allocated to principal, regardless of the number of shares and however described or designated by the distributing corporation. 4 (F) ,Characterization of "Income"; "Accrued Income": Income accrued on any property received by the Trustee, either at the inception of the Trust Estate or as an addition thereto, shall be treated as Income and not as principal; PROVIDED, HOWEVER, that any lump-sum distribution payable to the Trustee under any employee benefit plan or individual retirement account in which the Settlor has an interest shall be treated as principal notwithstanding the options, elections or privileges that may be exercised by the Trustee, the . Settlor or any beneficiary for income, estate or death tax purposes. Upon the death of any beneficiary of Income, any undistributed income then held by the Trustee for such beneficiary shall be paid to the person or persons for whose benefit the principal producing such income is continued in Trust or to whom it is distributed under the terms hereof. ARTICLE THREE (A) Powers of the Trustee: The Trustee hereunder shall have the following powers, in addition to and not in limitation of those granted by law: 1. Accept, Purchase and Retain Assets: To' accept assets in kind from the Settlor, his estate or elsewhere, to purchase assets from the estate and to retain such assets in kind; 2. Sale and Investment of Other Asset~: To sell assets and to invest and reinvest the proceeds and any other cash in any kind of property, real or personal, or part interest therein, located in th.e United States Or abroad, including interest bearing accounts in or certificates issued by any firm, including a corporate fiduciary, and securities underwritten by syndicates of which the corporate fiduciary is a member but not purchased from the Trustee, all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force, being waived; 3. Hold Cas__h: To hold Income cash uninvested until the next regular payment date, without liability for interest thereon; 4. Purchase Life Insurance: To retain or to purchase policies of life insurance, to pay premiums thereon from income or principal and to exercise all rights of ownership thereof; 5. Encumber Assets: To pledge, exchange or mortgage real or personal property and to lease the same for terms exceeding five (5) years; 6....Give Options: To give options for sales, leases and exchanges; 7. Compromise Claims: To compromise claims and controversies; 8. Vote Common Stock: To vote shares of corporate stock, in person or by proxy, in favor of or against management proposals; 9. _Carry_ Securities Without Identifying Trust Estato:: To carry securities in the name of a nominee, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; 10. Distribution in Kind: To make division or distribution hereunder either in cash or in kind; and, in connection therewith, to allocate to different kinds of, or interests in, property and property having different bases for federal income tax purposes, all as the Trustee deem equitable; 11..Investment of Trust Estate Assets: To invest and reinvest the Trust Estate funds (or leave them temporarily uninvested), in any type of property and every kind of investment, without regard to any principle of diversification of risk, and without being limited to "legal ' ,, ~nvestments , including (but not limited to) corporate obligations of every kind, preferred or common stocks, securities of any regulated investment trust, and partnership interests. 12. participate in Business Operations: To participate in the operation of any business or other enterprise for whatever period of time the Trustee deed proper, with full power to do any and all things deemed necessary or appropriate, including the power to incorporate any unincorporated business; to vote any and all shares of stock owned in any such business; to borrow and to pledge assets as security for such borrowing; to assent to, join in, or vote in favor of or against any merger, reorganization, voting trust plan, or similar action, and to delegate discretionary duties with respect thereto; to delegate all or any part of the supervision, management and operation of the business to such person or persons as may be selected; and to close out, liquidate, or sell the business at such time and upon such terms as the Trustee deem advisable. 13. ~: To deposit Trust Estate funds in any commercial savings or savings and loan accounts, or in "money market" or similar accounts maintained by any corporate fiduciary. 14. Borrow Funds: To borrow money for any reasonable Trust Estate purpose from any lender, including the power to borrow from the probate estate of Settlor for the purpose of payment of taxes or on behalf of any separate trust hereunder from any other separate trust hereunder, upon such terms, including (but not limited to) in[erest rates, security, and loan duration, as they deem advisable. 15. Make Loans: To lend Trust Estate funds to such persons and on such terms, including (but not limited to) interest rates, security, and loan duration, as the Trustee deem advisable, including the power to make loans to the Settlor during his lifetime. 6 16. _Sale of Trust Estate Assets: To sell or otherwise dispose of Trust Estate assets, including (but not limited to) Trust Estate real Property, for cash or credit, at public or private sale, and with such warranties or indemnifications as the Trustee deem advisable. 17. Alteration or Disposal of Trust Estate Asset~: To improve, develop, manage, lease, or abandon and Trust Estate assets, as the Trustee deems advisable. 18. Hold Property Without Identifying Trust Estate: To hold property in the name of any Trustee or any custodian or nominee, without disclosing this trust, but the Trustee are responsible for the acts of any custodian or nominee the TrUstee so use. 19. Compensate for Administration: To pay and advance money for the Trust Estate's protection and for all expenses, losses, and liabilities sustained in its administration. 20. Act as Legal Representative: To prosecute or defend any action for the protection of the Trust Estate, the Trustee in the performance of their duties, or both, and to pay, contest, or settle any claim by or against the Trust Estate or the Trustee in the performance of their duties. 21..Hire Consultants, etc: To employ and dismiss agents, brokers, investment adVisors, accountants, attorneys and employees, regardless of whether they are associated with the Trustee, or the Trustee or affiliates or employees thereof, and to advise or assist them in the performance of their duties. 22. Allocate Between Principal and Income: To determine what is principal or income and what items shall be charged or credited to either. 23. ~Execute Binding Legal Instruments: To execute and deliver any instruments necessary or useful in the exercise of any of the foregoing powers. 24. Retain Non-Income Producing Property: To retain, during the lifetime of the Settlor, for so long as the Trustee may deem advisable any property whatsoever, regardless of whether or not such property income producing. 25. Retain Settlor's Personal Residence: Following the death of the Settlor, the Trustee are authorized to retain as part of the Trust Estate for the personal use of the Settlor, any property occupied by Settlor and the Settlor at the death of Settlor as their principal place of residence for so long as the Settlor wishes to occupy said residence. During such period of retention, the Trustee shall pay from the Income or principal of the separate trusts 'established hereunder as the Trustee may deem to be in the best interests of such trusts and their beneficiaries, all taxes and assessments levied upon or assessed against residence, and ail costs of maintaining, repairing and insuring said residence. No obligation of rent shall be imposed upon the Settlor during any period of occupation of said residence. On written or oral request of the Settlor, the Trustee may sell said residence and replace it with other property which in the opinion of the Trustee is suitable as a residence for the Settlor, to be retained in the trust in the same manner as the property which was replaced. 26. Authority to Sign Documents: Either Trustee shall have the power to execute individuaily any and all documents necessary to carry out the powers, functions, and duties of the position of Trustee. Such power shall include, but shall not be limited to: the signing of checks, the opening of bank or other financial accounts, the disbursement of Trust funds, the execution of contracts, and other such financial transactions. (B) Resienation of Trustee: Any Trustee may resign at any time during Settlor's lifetimes by written notice to Settlor. After the death of the Settlor, a Trustee may resign at any time, without stating cause, by notice to the remaining Trustee(s); provided, however that prior to the resignation of a sole remaining individual Trustee, such Trustee's resignation shall not b~ome effective until-after such Trustee has appointed a corporate trustee as successor, and such corporate trustee has accepted such appointment. Absent such appointment and acceptance, said Trustee's resignation shall not become effective until said Trustee has petitioned a court of competent jurisdiction to designate a successor corporate trustee. (C) .Successor Trustee(s): Upon the death, disability, incapacity or resignation of any Trustee, during the lifetime of the Settlor, the Settlor may appoint one or more successor Trustees. Upon the death, disability, incapacity or resignation of any individual Trustee following the death of the Settlor, the then remaining Trustee if any may appoint one or more successor Trustees, who may either be individuals or a corporate trustee; provided, however, that such right of appointment shall not exist to the extent a corporate trustee has aiready been appointed hereunder. Unless the Settlor makes other provisions during Settlor's lifetime as is her unlimited right then upon the death or incapacity of the Settlor, TERRY L. TURNER, Settlor's stepson, shall serve as Successor Trustee without bond. (D) Ret~lacement of A Corporate Trustee: If at any time a corporate trustee has been appointed during the lifetime of Settlor, the Settlor may replace such corporate trustee by written notice to said corporate trustee, and may, but shail not be required to, designate a successor corporate trustee. Following the death of the Settlor, an individual Trustee may replace a corporate trustee by written notice thereto, and may, but shall not be required to, designate a successor corporate trustee. 8 (E) Compensation of Trustee: The Trustee shall be entitled to receive annual compensation for their services hereunder but not in excess of such compensation as would be approved by a court of competent jurisdiction. Payment of such compensation to a Trustee, in his, her or its capacity as such shall not preclude payment to any Trustee for the rendition of professional services for, or on behalf of, the Trust Estate. For any services performed by the Trustee in connection with Settlor's estates, which services are normally performed by the personal representative, the Trustee shall be entitled to such additional compensation as may be fair and reasonable under the circumstances. (F) Authority to Terminate Small Trusts: Should the principal of any Trust Estate herein provided for, be or become too small in the Trustee' discretion to make establishment or continuance of the Trust Estate advisable, the Trustee may make immediate distribution of the remaining principal and Income outright to the Income beneficiaries in the proportion to which they are then entitled to the Income. The receipts and releases of the distributee will terminate absolutely the right of all persons who might otherwise have a future interest in any portion of the Trust Estate, whether vested or contingent, without notice to them and withOut the necessity of filing an account with the court. (G) Merger: The Trustee may merge or consolidate for administrative purposes any trust established under this Trust Agreement with any other trust established by Settlor of the Settlor having the same Trustee and substantially the same dispositive provisions. (H) Division and Delegation of Duties by Trustee.: One or more of the Trustee may, whenever, as often, and for such period as they shall deem it advisable to do so, delegate to one or more of the other Trustee, any or all ministerial and administrative duties, including the keeping of books and records, acting as custodian of the Trust Estate property, and preparing all necessary tax returns, as well as the authority to exercise in their names and behalf any or all the powers, authorizations, discretion, and duties vested in or devolving upon them as Trustee under the provisions of this Trust Estate. Any action taken by the Trustee to which such division or delegation shall be made shall have the same force and effect as if taken and exercised by the designating or delegating Trustee(s) acting in conjunction with the designated or delegated Trustee(s). Any such delegation shall be sufficiently evidenced for any and every purpose if contained in a writing, signed by the designating Trustee(s) and delivered to the designated Trustee(s). (I) Fiduciary_ Restrictions, Discretion and Election~: The powers and discretion granted to the Trustee are exercisable only in a fiduciary capacity and may not be used to shift or enlarge any beneficial interest except as an incidental consequence of the discharge of fiduciary duties. The Trustee may make discretionary payments of income and principal in unequal shares to the beneficiaries of any trust established hereunder, and may, but shall not be required to, consider other resources available to any beneficiary. The Trustee may make tax elections without regard to the relative interests of any beneficiaries and may, but shall not be required to, make equitable adjustments among beneficiaries. ARTICLE FOUR (A) Additions to Trust Estate: The Settlor or others may, by Last Will and Testament, inter-vivos transfer or beneficiary designation, add to the Trust Estate, cash or such property in kind as is acceptable to the Trustee at any time during the term of the present Trust Agreement. (B) Settlor's Right to Revoke Agreement: The Settlor expressly reserves the right at any time and from time to time to revoke this Agreement, in whole or in part, by written notice delivered to the Trustee during Settlor's lifetime. The Settlor shall have the right to revoke, in whole or in part, any portion of the present Trust Agreement relating to the Trust created herein. Upon the death of the Settlor, the Trust and all of its terms and conditions shall become irrevocable and not subject to amendment or modification. (C) Settlor's Right to Amend Trust Agreement: The Settlor further reserve the right at any time and from time to time to amend this Agreement at any time during his life by a proper instrument in writing, executed by the Settlor and delivered to the Trustee during Settlor's lifetime and accepted by the Trustee. The Settlor shall have the right to amend, in whole or in part, any provision in the present Trust Agreement relating to the Trust created herein. Upon the death of the Settlor, the Trust and of its terms and conditions shall not be subject to amendment or modification. (D) Life Insurance: If Settlor designate the Trustee as beneficiary of the proceeds of any policies of insurance' on their lives, the duty and responsibility for the payment of premiums and other charges on such policies during the Settlor's lifetimes shall rest solely upon Settlor. The only duty of the Trustee shall be the safekeeping of such policies as are deposited with it, and the Trustee shall be under no duty to notify the Settlor that any such premium or other charge is due and payable. All options, rights, privileges and benefits exercisable by or accruing to the Settlor during their lifetimes by the terms of the policies shall be for the Settlor's sole benefit. The Settlor agree, however, not to exercise any options whereby the proceeds would be payable to the Trustee other than in one sum. Upon the written request of the Settlor, the Trustee shall execute and deliver such consents and instruments as may be requisite to enable the Settlor to exercise or avail themselves of any option right, privilege or benefit granted by any of the policies. Upon the Settlor's/Settlor's death(s), or at such later time as may be specified in the policies, the net proceeds of any policies then payable to the Trustee hereunder shall be collected by the Trustee; the receipt of the Trustee for such proceeds shall release the insurance companies from liability on the policies, and the insurance companies shall be under no duty to see to the application of such proceeds. The Trustee may take all steps necessary in their opinion to enforce payment of said policies and shall be entitled to indemnify themselves out of any property held hereunder against all expenses incurred in taking such action. 0g) Employee Death Benefitn: The Settlor may designate the Trustee as beneficiary of certain employee death benefits. In such case the Trustee shall collect the proceeds receivable therefrom upon the Settlor's death and hold them as part of the Trust Estate. The receipt of the Trustee for such proceeds shall be a full acquittance to the administrator of such benefit, and said administrators shall not be liable to see to the application of such proceeds. To the extent that such proceeds are not included in the Settlor's estate for federal estate tax purposes, they shall not be used for the payment of death taxes or any administration expenses of Settlor's estate. The Trustee may select any option available to it as to the time and method of payment of such proceeds and may also exercise any option with respect to the income or death taxes thereon as they in their sole discretion deem advisable, and their decision in these matters shall be binding upon, and shall not be subject to question by, the beneficiaries. ARTICLE FIVE (A) Incontestability: The beneficial provisions of this instrument (and of Settlor's Last Will and Testament) are intended to be in lieu of any other rights, claims, or interests of whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts, which any beneficiary hereunder may have against or in Settlor's estate of the properties in Trust hereunder. Accordingly, if any beneficiary hereunder asserts any claim (except a legally enforceable debt), statutory election, or other fight or interest against or in Settlor's estate, Settlor's Will, or any properties of said Will, or directly or in'directly contests, disputes, or calls into question, before any court, the validity of this instrument or of said Will, then; (a) Such beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatsoever kind and nature which such beneficiary might otherw/se have under this instrument and the interests of the other beneficiafies hereunder shall thereupon be appropriately and proportionally increased and/or advanced. (b) All of the provisions of this instrument, to the extent that they confer any benefits, powers, or fights whatsoever upon such claiming, electing or contesting beneficiary, shall thereupon become absolutely void and revoked, and (c) Such claiming, electing, or contesting beneficiary, if then acting as a Trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible either to select, remove, or become a Trustee hereunder. The foregoing shall not be construed, however, to limit the appearance of any beneficiary as a witness in any proceeding involving this instrument or said Will nor limit any beneficiary's appearance in any capacity in any proceeding solely for the construction of either of said documents. (B) Pa_vment of Debts, Taxes and Other Char~es upon Settlor's Death: Upon each Settlor's death, the Trustee may pay to or upon the order of Settlor's personal representative funds needed to pay Settlor's debts, funeral and burial expenses, costs of administration, death taxes and specific bequests, if any, under the Settlor's Last Will and Testament. The Trustee may rely upon Settlor's personal representative as to the amount of such charges. The decision of the Trustee about whether to provide funds shall be final, except that the Trustee shall use any U.S. Treasury securities that may be redeemed at par to pay federal estate taxes for that purpose. Assets that are not included in Settlor's gross estate for federal estate tax purposes shall not be used for such payments. (C) Payment of Taxes at the Settlor's Death: If the Settlor does not negate this provision by specific reference to this paragraph in the Last Will and Testament of the Settlor, the Trustee shall, upon the death of the Settlor, pay to the estate of Settlor from the principal of the Trust a sum sufficient to cover the estate and inheritance taxes payable by reason of the death of the Settlor and attributable to the principal of the Trust. (D) Disclaimer: Any beneficiary hereunder, or the legal representative of any such beneficiary shall have the right, within the time prescribed by law, to disclaim any benefit or power under this Trust Agreement. (E) .Word Meanings: The words "herein", hereinbefore", "hereinafter" and "hereunder" refer to this Agreement as a whole and not merely to a subdivision in which such words appear, unless the context requires otherwise. The singular shall include the plural, the plural the singular, 'and the use of any gender shall be applicable to all genders. The terms "child" "children" and "issue" and similar terms shall include adopted children, regardless of the date of adoption, with full effect as if they were the natural children of the adopting parents. The term "minor" shall mean any person under the age of twenty-one (21) years, regardless of the age of the majority provided by statute. (F) Paragraph or Article Headin~,~: Headings contained in this Trust Agreement are inserted only as a matter of convenience and for reference, and shall not be construed in any way to define, limit, extend or describe the scope of any of the provisions hereof. (G) .Governim, Law: This Agreement shall be deemed to have been delivered to and accepted by the Trustee in the State of Pennsylvania, regardless of the jurisdiction in which actual execution may have occurred, and shall be interpreted and governed in all respects by the laws of said State which shall be applied to any dispute arising hereunder. (ID ' ~: The invalidity or enforceability of any particular provisions of this Agreement shall not affect the other provisions hereof and this Agreement shall be construed in all respects as if such inx~alid or unenforceable provision was omitted. 12 (I) Chan-e of Agreement: Except as otherwise specifically provided herein, no change, modification, amendment of, or waiver under, this Agreement shall be valid unless the same be in writing and signed by all of the parties hereto. (J) Notices: Any notice, request, direction, instruction or other communication permitted or requested to be made hereunder by any party to the other shall be in writing (including telex, telegram or telecopier ["fax"], signed by the party giving such notice and shall be delivered personally, sent by registered or certified mail, postage prepaid, or by telex, telegram or fax (in each such case followed by written confu'mation) to the other parties, to the addresses indicated below (or to such other address as any or all of said undersigned may have submitted therefor by written notification. The date of personal delivery, the date of receipt (if mailed), when delivered by the telegraph company or in the case of telex or fax, when received, as the case may be, shall be the effective date of such notice. Whenever under the terms hereof the time for giving notice or performing an act falls upon a Saturday, Sunday or holiday, such time shall be extended to the next business day. Genevieve S. Turner 305 Oak Drive Mount Holly Springs, PA 17065 IN WITNESS WltEREOF, with the intentions to be legally bound hereby, the Settlor and the Trustee h/tve executed this TruSt Agreement on the day and year f'n'st above written. SETTLOR: GENEVIEVE S. TURNF_~ WITNESS: TRUSTEE: GENEVIEVE S. TURNER 13 COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF ~0 F ) On this, the ,, ~ day of tA4&rdJ] , 199_~, before me, a Notary Public, personally appeared Genevieve S. Turner, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument as the Settlor and the Trustee and acknowledged that she executed the same for the purposes therein contained. ~./[ IN ~S WItEREOF I hereunto set my hand and official seal this /~ "~/Tday of t2/r E.FI ., 199 Notary Pfibiic / My Commission Expires: Notarial Seal S. Dawn Gladfelter, Notary Public Dillsburg Boro, York County My Commission Expires May 17, 2001 Member, Pennsylvania Association"of Notaries 14 SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERiTANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Turner, Genevieve S. 21 - 02 - 00160 All real prope .r~y own. e.d. solely or as. a. tgnant in c..o. mm. on must.be r.e. ported., at fai.r..mar, ket value. F.a. ir .m. ar. ket value.!s, de..fin, ed .as the price at which property woula De excnangea between a wi,lng buyer aha a wlmng se~ler, helmet being compe~lea to ouy or Sell, oath having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivomhip must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH Sale of property situate at 305 Oak Drive, Mt. Holly Springs, Cumberland County, PA: Tax Proration due estate from sale of real estate: TOTAL (Also enter on Line 1, Recapitulation) 106,500.00 349.40 106,849.40 A. B. TYPE OF LOAN: ~ivl= U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT "I'.E]FHA 2.j-'~FmHA 3.[~]CONV. UNINS. 4. RIVA 5. E]CONV. INS. 6, FILE NUMBER: SETTLEMENT STATEMENT WYN098-02 I 7. LOAN NUMBER: 8. MORTGAGE INS CASE NUMBER: C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to end by ~he settlement agent are shown. Items marked "[POC]" were paid outside the closing; they are shown here for informational purposes and are not included in the totals. 1.0 3/98 (WY NQg~-02.PFD/WYN096.Q2/? ) D. NAME AND ADDRESS OF BUYER: E. NAME AND ADDRESS OF SELLER: I F. NAME AND ADDRESS OF LENDER: PAUL E. WYNN and ESTATE OF GENEVIEVE S. TURNER CASH MARGARET D. WYNN 305 OAK DRIVE 2 CENTRAL STREET MT. HOLLY SPRINGS, PA 17065 NEWVILLE, PA 17241 '"G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 25-1619811 305 OAK DRIVE I. SETTLEMENT DATE: TRI-COUNTY ABSTRACT SERVICE MT. HOLLY SPRINGS, PA 17065 May 9, 2002 CUMBERLAND County, Pennsylvania PLACE OF SETTLEMENT 3414 CHESTNUT ST CAMP HILL, PA 17011 100. ' AM E ROM U R: ' ' 40 . S A LL : ~'~ce T----{.0-.~~ . on ac aes rice · e emen argos uyer me I ~ ~ jus men s or ems al y e erma vance L'~ ~ jusmen$ or ems al y e er/ne vance T ~ - 168.98 1'11. 4qu. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BUYER I 108,837.65 420. GROSS AMOUNT DUE TO SELLER I t06,849.40 200. AMOUNTS PAID BY OR IN BEHALF OF BUYER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money I 10,650.00 501. Excess Depceit (See Instructions) 202. Principal Amount ot New Loan(s) 502. SetUement Charges to Seller {Line 1400) 1,372.27 ~'03. Existing loan(s) taken subject to I 503. Existing loan(s) taken subject to 204. I ! 504. Payoff ot first Mortgage ~205. bu~. Payol~ or second Mortgage '2o5. 506. '207. I '507. (Deposit dish. as proceeds) 206. I 508. 209. 500. Adjustments f-or Items Unpaid By Seller Adjustments For Items Unpaid By Seller 210. City/Town Taxes to j 510. City/Town Taxes to 211. County Taxes to 511. County Taxes to 212. SCHOOL TAX to 512. SCHOOL TAX to 214. 514. 215. 515. 217. ~17. ,,~1'8. 518. 219. ' 519. 220. TOTAL PAID BY/FOR BUYER I 10,650.00 520. TOTAL REDUCTION AMOUNT DUE SELLER I 1,372.2~ 300. CASH Al ,~EI'TLEMEN, FROM/TO BUYER: 600. CASH AT S~] ILEMENT TO/FROM SELLER: 301. Gross Amount Due From Buyer (Line 120) I 108,837.65 601. Gross Amount Due To Seller (Line 420) I 106,849.40 ?02. Less Amount Paid By/For Buyer (Line 220) I( 10,650.00 ·602. Less Reductions Due Seller (Line 520) 1,372.27 303. CASH( X FROM)( TO)BUYER I 98,187.65 603. CASH( X TO)( FROM)SELLER { 105,477.13 The undersigned hereby acknowledoe recainf nf ~ ~.nrnnl~f~cl ennw n~ n~=, 4 ~ '3 ~ ~:_ _, copy ;] tatement & any attachments referred to herein. I HAVE CAREFULLY REVIEWED THE HUD-,,1 SETTLEMENT STATEMENT AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS A TRUE AND ACCURATE STATEMEI'~'T OF ALL RECE I~,~ AND DISBURSEMENTS MADE ON MY ACCOUNT OR BY ME IN TH S TRAN TION I FURTHER CERTIFY THAT I H ,AV~/J~CEIV/E~I~ ~:313~ OF THE HUD-1 SETTLEMENT STATEMENT, N~/~ PAULE. WYNN /, ~ .~ ~ I ~'T~ ~/J,~T ,// /-,~ / I TATE OF GENEV-iE~ ST. TUJk'N~R . MARGA~,~T D. WYNN ~ '~--,/'"' -" TO THE BEST OF MY KN~DGE, THE,,~IUD~'J./S[TTLEMF_,~j~T/~EMENT WHICH I HAVE PREPARED IS A TRUE AND ACCURATE ACCOUNT OF ~,NG: IT IS A ~RIME TO KgOW "GLY M~E FALSE STA;~MENTS TO THE UNITED STATES ON THIS OR ANY S CONVICTION C~ INCLUDE A FI . IMILAR FORM. PENALTIES NE AND IMPRISONMENT. FOR DETAILS SEE. TITLE 18 U.S. CODE SECTION 1001 & SECTION 1010. ~'age z L. Sc I I LEMENT CHARGES 700. TOTAL COMMISSION Based on Price $ @ % PAID FROM PAID FROM L)IVlSIOn Ot C,'omrl31SSlOlt (lli3e /UU) 8s ~oEows: BUYER'S SELLER'~ [uz. ~ ~o FUN~S Jg~. Commlsslo~ Palo at 3etttemem 8~LE~ENT SE~LEMENT 800, ITEMS PAYABLE IN CONNECTION WITH LOAN . can ngma on ee ~o . pp~lsa ee . en ers nspec on ee ~ · o gage ns. pp. ee BU~. ~R DB L DER B PAID IN ADVAN E 901. Interest From to ~ $ /day ( days %) . o Rs. or ie oar or mOD S ~suran~ remlum or . years o 904. 905. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insumn~ monks ~ $ per month 100~. Mo~gage Insurance monks ~ ~ per mon~ 1003. City. own Taxes monks ~ $ per month 1004. County Taxes monks ~ $ per month 1005. ,SCHOOLT~ ,monks ~ $ per month ~ ~ per ~ ~ ~ per ~ 1008. monks ~ $ per month 1100. TITLE CrinGES 1101. Se~ement or Closing Fee to 1102. CLOSING PROTECTION L~ i I ER [o FIRST AMERIC~ Fl FLE INSURANCE COMPANY 1103. Title Examination to 1104. Title insuran~ Binder to 1105. Document Preparation to 1106. No~ Fees to CASH 4.01 4.0~ 1107. Attorney's Fees to (tnclude$ above ~tem numDe~: ) 1108. Title Insumn~ to TRI-COUNTY ABSTrACT'SERVICE, AGENT POL NO. 019091 893,7~ (includes above item numbe~: ) 11u~. Lenoers ~overage 11 lU. uwners ~ove~ge ~ 1Ud,bUU.UU ~. / b PUL: U4~1 1111. lllZ. 111~. ~ 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Re~rding Fees: Deed $ 25.50; Mo~gage $ ; Releases $ 25.50 lZUZ. umtyl~oun~ I a~tamps~eeo 3,uo~,uu; Mo~gage 1 ,u~b.uu 1203. S~te Ta~Stamps: Revenue S~mps 1,065.00; Mo~gage 1,065.00 12~. WATER to MT. HOLLY SPRINGS MUNICIPAL AUTHORITY 03-19 TO ~7 9.56 "~205. SEWER to SMTMA .ACCT 500384 28.47 1300. ADDITIONAL SE~LEMENT CHARGES 1301. ~u~ey to 1302. Pest Inspection to 1~03. T~ CERTIFICATION to JUDY CAMPBELL, TAX COLLECTOR 4~30-2644-053 2.00 1304. 2002 COUNTY~OWNSHIP T~ES tO JUDY CAMPBELL, TAX COLLECTOR 40-30-2~4-063 260.24 1305. T~ CERTIFICATION to ROBERT C, CAIRNS, T~ COLLECTOR 40-30-2~4-063 3.00 1400. TOTAL S~LEMENT CHARGES (Enter on Lines 103, Se~ion J and 502, Sect~ K) 1,988.25 1,372.27 Settlement Agent Ce~fied to be a true copy. ( WYN0~8-021WYNOgI~0216 ) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA iNHERiTANCE TAX RETURN ESTATE OF I FILE NUMBER Turner, Genevieve S. I 21 - 02 - 00160 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivomhlp must be disclosed on schedule F. ITEM NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 14 DESCRIPTION Refund of Warranty: Sale of personal property at auction: Members 1 st Federal Credit Union (8266-00) Members 1 st Federal Credit Union (8266-05) PNC Bank Checking (5140198429 Cash found at decedent's residence: Carlisle Sentinel (refund): Patriot News (refund): Golden Agers (refund on trip): Allstate Insurance (refund): Waste Management (refund): Homeowners Insurance (refund): GPU (refund): A.F. & L. (insurance refund): TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 332.69 17,537.00 25.00 6,285.00 5,226.54 90.00 31.50 56.25 57.00 7.72 11.14 101.00 82.46 58.90 29,902.20 MRR-11-2002 14:06 PNCBRNK C!F DEPRRTMENT ,412 ?05 005? P, 01/01 M&tch 11, 2002 /SCP The Wiley Group Attorneys At Law I South Baltimore Street Dillsburg PA 17019 RE: Estate of Genevieve S Turner, Deceased SSN: 201-16-6580 DOD: 02/01/2002 Dear Ms. Wiley: In response to your request for Date of Death balances for the customer noted above, our records show the following. CHECKING ACCOUNT #5140198429 DOD Balance: GENEVIEVE S TURNER $5,225.71 + $0.83 accrued interest Established 'O3/01/1975 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call I=8$$-PNC.BANK (1-888.762-2265) or stop by your local PNC branch office. Sincerely, Marian Dormelly 1-800-762-1775 P7-PFSC-04.F 500 First Avenue Pittsburgh, PA 15219 A member of The PNC Financial ScrvJc¢$ Group One PNC Plaza 249 F;fth Avenue Pittsburgh Pcrm$¥tvanln ~5222 2707 TOTAL P.O1 Membersl FEDERAL CREDIT UNION INSURANCE DEPARTMENT 5000 Louise Drive P. O. Box 40 Mechanicsburg, PA 17055 1-800-283-2328 or (717) 697-1161 March 7, 2002 Jan M. Wiley The Wiley Group 1 S. Baltimore Street Dillsburg, PA 17019 RE: Estate of Genevieve S. Turner SSIN 201-16-6580 Dear Mr. Wiley, Enclosed is the information requested in your letter of February 12, 2002 regarding the accounts held with Members 1st by Genevieve Turner. Please do not hesitate to contact me at 795-5131 should you have any questions or require additional information. V~?ruly yo~ ' Dehise A. Ah-ders ~ Insurance Products Supervisor Enclosure Membersl FEDERAL CREDIT UNION INSURANCE DEPARTMENT 5000 Louise Drive P. O. Box 40 Mechanicsburg, PA 17055 -800-283-2328 or (717) 697-1161 REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Opened Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix Date Account Opened Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner LOAN ACCOUNT: Account Number/Suffix Date of Loan Disbursement Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Loan Type Name of Comaker VISA CREDIT CARD ACCOUNT: Account Number Date Account Opened Balance at Date of Death Name of Joint Cardholder 8266-00 01/04/1966 $25.OO $.00 $25.O0 None 8266 -05 06/10/1998 $6,285.00 $.00 $6,285.00 None 8266-02 04/30/2001 $5,7~5.20 $31.54 $5,796.74 Unsecured/Con,actual Pledge of Shares None 4287590000082665 07/25/1996 $-2.25 (creditbalance) None M~B~S Insurance Products Supervisor March 7,2002 UNION Estate of: GENEVIEVE S. TURNER Date of Death: 02/01/2002 Social Security Number: 201-16-6580 FINAL SETTLEMENT. OWNER Date Address Date of Sale Auctioneer Other Sale Location Clerk Cashier PROCEEDS OF SALE: Cash ............................................... Checks ............................................ Other .......................................................................................... Miscellaneous (see attached list) ............................................ ...................... LESS SELLER'S SALE EXPENSE: A ~ ' ' , ' ............................. , ................................. :-- ~') . Or~ Other ~e,ers g-'xpenses ~/_. ~..¢~'~i ...-- -.~¢, .... / _'~f . .../ .~_ ~7 -~' _ - - Advanced by Auctioneer: ~¢~...~,~.~.~ ~~~z.~. ~., . Miscellaneous (see attached list) .............................................. DEDUCT TOTAL SELLER'S SALE EXPENSE ............................... $ ~C~/~~ TOTAL NET PROCEEDS TO SELLER ............................... $---/5' 3 VdOd I, (or we), the seller of goods, merchandise, and/or property sold at public auction on above date and location, acknowledge and accept this settlement of proceeds of sale. I (or we) agree to accept all responsibility for providing merchantable title to all goods, merchandise, and/or property sold, and for delivery of title to the purchaser. "~/ -- /3.~ (Date) ~ (Seller's Signature) ~ ~,ucti-on~er or Cashier s signature (Seller's Signature) Form No. FS Reorder from: MISSOURI AUCTION SCHOOL Phone 1-800-835-1955 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAXRETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Turner, Genevieve S. FILE NUMBER 21 - 02 - 00160 ITEM NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2is yes. DESCRIPTION OF PROPERTY DATE OF DEATH % OF I ~ DECD'S EXCLUSION Include the name of WeAttachtransferee'a copytheirofrelati°nshiPthe deed fort°maldecedentestate, and the date of transfer, VALUE OF ASSET INTEREST IF APPLICABLE) Gartmore Funds Account 9030020952: 8,347.14 100% I TOTAL (Also enter on line 7, Recapitulation) TAXABLE VALUE 8,347.14 8,347.14 PO Box 182205 Columbus, OH 43218-2205 Tel 800 848 0920 March 21, 2002 THE WILEY GROUP 1 S BALTIMORE ST DILLSBURG PA 17019 Account Number: 9030020952 Reference Number: C3L035 Dear Ms. Wiley: Thank you for contacting our office on March 21, 2002 to request information on how to transfer or redeem the shares from the above referenced Gartmore Tax Free Bond Fund. We are sad to learn of the death of Genevieve S. Turner and are anxious to assist her family in this difficult time. As of February 1, 2002, the value of account 9030020952 was $8,347.14, which comprised of 807.26.7 shares redeemable at $10.34 per share. The above referenced account was opened April 14, 1998 and is registered as follows: GENEVIEVE S TURNER TRSTE FOR GENEVIEVE S TURNER REVOCABLE TRUST DATED 3-19-98 305 OAK DR MT HOLLY SPGS PA 17065-1806 In order to reregister the account or redeem the shares, please supply our office with an original or certified death certificate for Genevieve S. Turner. If you send a certified copy, the stamp or raised seal of certification must be embossed on the copy we receive. In addition, the beneficiary, Terry Turner should complete and sign a letter of instruction detailing how his or her portion of the account should be distributed. If the shares are to be transferred to a new registration, a new application should be completed and signed. The Gartmore Tax Free Income Fund class D is a restricted class of shares. The prospectus states that this class of shares is only available to investors who received class D shares ora Fund in the reorganization of Nationwide Investing Foundation, Nationwide Investing Foundation II and Financial Horizons Investment Trust into Gartmore Mutual Funds in 1998, or who are eligible to purchase Class D shares without a sales charge. Since your request does not indicate that you meet either of these qualifications, we will be required to process this transaction as a non-taxable redemption, with a subsequent Purchase into a class of shares for which you are eligible. Please complete the enclosed application and select the class of shares that you would like to open. PO Box 182205 Columbus, OH 43218-2205 Tel 800 848 0920 However, if the shares are to be redeemed, then a W-9 form completed with the appropriate tax identification number should be included. In sum, please send us the following: to transfer to redeem Death Certificate [ZI Death Certificate Letter of instruction ~ -Letter of instruction Application [3 W-9 Please return these documents to us in the envelope provided. The account will be distributed as soon as we are in receipt of all necessary materials. We will be happy to return these documents upon request. Should you require additional assistance, please feel free to call our Customer Service Team toll-free at 1-800-848-0920. We appreciate the opportunity to assist you any way we can. You may also obtain current information on the Gartmore Funds from our internet homepage at www.gartmorefunds.com. Sincerely, Shareholder Service mds cc: R W ALLEN COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Turner, Genevieve S. 21 - 02 - 00160 Debts of decedent must be reported on Schedule I. iTEM DESCRIPTION AMOUNT NUMBER Ao FUNERAL EXPENSES: Hollinger Funeral Home: W.E.L.C.A. (church meal): ~,DMINISTRATIVE COSTS: Personal Representative's Commissions W. Robert Shughart Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 106 Sycamore Drive City Mt. Holly Springs State PA Zip 17065 Year(s) Commission paid Attorney's Fees Wiley, Lenox, Colgan & Marzzacco, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills: Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal (advertise): The Sentinel (advertise): Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 8,971.00 100.00 9,000.00 9,000.00 105.50 75.00 106.79 5,220.27 32,578.56 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Turner, Genevieve S. Schedub H FILE NUMBER 21 02-00160 4 5 6 7 Register of Wills (add'l short certificates & copies): Filing Fee: Notary Fee: Roy Gottshall, Auctioneer: Real Estate Closing costs: 54.00 28.00 10.00 3,756.00 1,372.27 Page 2 of Schedule H COMlv~)NWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Turner, Genevieve S. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 02 - 00160 Include unreimbursed medical expenses. ITEM NUMBER 1 2 3 4 5 6 7 8 9 10 I1 12 13 14 15 16 17 DESCRIPTION Allstate Insurance: Appraisal Fee: F.P.L.: Texaco: MCI: Tree Green: Comcast: Peoples Bank (payoff loan): PNC (credit card): GPU: Sprint (phone): Keith Turner (tractor battery): US Treasury (income tax): Borough of MNS (water): SMNA (sewer): Checkbook re: Met-Ed: TOTAL (Aisc enter on Line 10, Recapitulation) AMOUNT 427.87 137.80 195.36 16.50 10.51 104.90 12.08 11,987.77 1.23 134.00 17.45 16.89 114.00 27.80 66.00 5.00 165.88 13,441.04 REV-1615 EX+ (9~0) COMMONWEALTH OF PENNSYLVANIA INHERITANGETAXRETURN RESIDENT DECEDENT SCHEDULEJ BENEFICIARIES ESTATE OF FILE NUMBER Turner, Genevieve S. 21 - 02 - 00160 AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY OF ESTATE II. RELATIONSHIP TO DECEDENT Do Nat List Trustee(s} sister TAXABLE DISTRIBUTIONS (include outright spousal distributions) Gayle Beeler 14 4th St. Biglerville, PA 17307 W. Robert Shughart 106 Sycamore Drive Mt. Holly Springs, PA 17065 Keith E. Turner 407 Centerview Avenue New Cumberland, PA 17070 Don E. Turner 2625 Rosegarden Blvd. Mechanicsburg, PA 17055 brother stepson stepson See Continuation Schedule(s) attached Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet 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 15,000.00 15,000.00 one-third of remainder of estate one-third of remainder of estate COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Turner, Genevieve S. SCHEDULE J BENEFICIARIES continued FILE NUMBER 21 - 02 - 00160 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(l.2)] Terry L. Turner 18 Larken Lane Mt. Holly Springs, PA 17065 RELATIONSHIP TO DECEDENT Do Not List T~,~t~e{s) stepson AMOUNT OR SHARE OF ESTATE one-third of remainder of estate Page 2 of Schedule J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2806O1 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001798 ........ fold THE WILEY GROUP ATTN: DAWN GLADFELTER ONE S BALTIMORE STREET DILLSBURG, PA 17019 ESTATE INFORMATION: SSN: 201-16-6580 FILE NUMBER: 2102-0160 DECEDENT NAME: TURNER GENEVIEVE S DATE OF PAYMENT: 11/01/2002 POSTMARK DATE: 10/31/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/01/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,158.56 REMARKS: THE WILEY GROUP TOTAL AMOUNT PAID: $1,158.56 SEAL CHECK//5332 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS STATUS REPORT UNDER RULE 6.12 Name of Decedent: ~/~d~V'i~'U~ .T rn{r Will No. rQI. O~ O0 ! ~ ~ Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether'administration o'f the estate is complete: Yes u,~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: , 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No u-- b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes %/ No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and ma~e attached to this report. Date: /~/~?~/O ~~~ ~. ~_~ ~ -/ , _: ~/gnabure Name (Please ~pe o~ print) Address Tel. No. Capacity: __Personal Representative (MAH: rmf/AM3) L-'~Counsel for personal representative 0~ Register of Wills of Cumberland County, Pennsylvania INVENTORY , Deceased Estate of Turner, Genevieve S. also known as No. 21-02-00160 Date of Death 2/1/2002 Social Security No. 201-16-6580 W. Robe~ Shughart The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/VVe understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unswom falsification to authorities. Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Turner, Genevieve S. also known as No. 21 - 02 - 00160 Date of Death 2/1/2002 Deceased Social Security No. 201-16-6580 W. Robert Shughart The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/V11e verify that the statements made in this Inventory are true and correct. I/V1/e understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Representative Attorney: Jan M. Wiley, EsG. Signature: I.D. No.: 06298 Address: l S. Baltimore St. Dillsburg, PA 17019 Telephone: 717/43 2-9666 W. R bert Shughart ---- Signature: Signature: Address: 106 Sycamore Drive Mt. Holly Springs, PA 17065 Telephone: 717-486-713 9 Dated: I O 1 0 Z Personal Property Refund of Warranty: Sale of personal property at auction: Members 1st Federal Credit Union (8266-00) Members 1st Federal Credit Union (8266-OS) PNC Bank Checking (5140198429 Cash found at decedent's residence: Carlisle Sentinel (refund): Patriot News (refund): Golden Agers (refund on trip): Allstate Insurance (refund): 332.69 17,537.00 25.00 6,285.00 5,226.54 90.00 31.50 56.25 57.00 7.72 .~ .r:, (Attach additional sheets if necessary) Total Personal Property and Real Estate $136,751.60 Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Turner, Genevieve S. also known as Deceased No. 21 - 02 - 00160 Date of Death 2/1/2002 Social Security No. 201-16-6580 Waste Management (refund): Homeowners Insurance (refund): GPU (refund): A.F. & L. (insurance refund): 2 Total Personal Property 11.14 101.00 82.46 58.90 $29,902.20 Pennsylvania Estate of also known as Real Estate Register of Wills of Cumberland County, INVENTORY continued Turner, Genevieve S. , Deceased No. 21 - 02- 00160 Date of Death 2/1/2002 Social Security No. 201-16-6580 Sale of property situate at 305 Oak Drive, Mt. Holly Springs, Cumberland County, PA: Tax Proration due estate l~om sale of real estate: 106,500.00 349.40 Total Real Estate $106,849.40 3 BUREAU*'OF INDIVIDUAL TAXES NHERITANCE TAX DIVISION EPT. 280601 HARRTSBURG, PA 17128-0601 JAN H WILEY THE WILEY GROUP ONE S BALTIHORE ST DILLSBURG COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX PA 1701~9. RE¥-I~q7 EX AFP (01-02) BATE 1Z-OZ-ZOOZ ESTATE OF TURNER BATE OF BEATH OZ-01-ZOOZ FILE NUHBER 21 02-0160 .¢OUNTY CUH~ERLAND ACN 101 J Amount Remitted GENEVIEVE S HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUH~ERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~m~ RETAIN LOWER PORTION FOR YOUR RECORDS ~'~ REV-1547 EX AFP (01-02) NOTICE OF ZNHER/TANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF TURNER GENEVIEVE S FILE NO. 21 02-0160 ACN 101 DATE 12-02-2002 TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANBED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) (:5) . O0 q. Mortgages/Notes Rece/vable (Schedule D) (q) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 29; 902. ZO 6. Jo/ntly Owned Property (Schedule F) (6} .00 7. Transfers (Schedule g) (7) 813~7.1~ 8. Total Assets (8) APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Adm. Costs/Iq/sc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 13;~,1. O~ 11. Total Deductions (11) 12. Net Value of Tax Return (12) 106z8R9.~0 .00 NOTE: To insure proper credit to your account, subm/t the upper port/on of this form with your tax payment. 1~5,098.7q 32,578.56 q6.019 99,o79.1~ 13. lq. NOTE: ASSESSNENT OF TAX: 15. Amount of Line lq at Spousal rata 16. Amount of L/ne lq taxable mt Lineal/Class A rate 17. Amount of Line lq at Sibl/ng rata 18. Amount of Line lq taxable at Collateral/Class B rate 19. Principal Tax Due TAX CR;pZTS: PAYHENT RECEIPI DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) Oq-Z9-ZOOZ CD001122 322.50 11-01-Z002 CD001798 .00 Charitable/governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5) Net Value of Estate Subject to Tax (lq) If an assesseent was issued previously, lines 14, 15 and/or 16, 17, .00 99,079.1q 18 and 19 ~';11 reflect figures that include the total of ALL returns assessed to date. IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (15) .00 X O0 = (16) 69,079.1q x Oq5= (17) 30,000.00 X 12 = (18) .00 x 15 = (19)= AMOUNT PAID 6,127.50 1,158.56 .00 3,108.56 3,600.00 .00 6,708.56 TOTAL TAX CREDIT [ BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 7,608.56 900.OOCR .00 900.OOCR ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADHZN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for lifo or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laefu! Class B (collateral) rate on any such future interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act ZS of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of tho Register of Rills, any of the ZS Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-5020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment af tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing tm: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-Z501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (52) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent par annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January l, 1982 will bear interest at a rate which ail1 vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor Ig&Z 207. · 000548 1992 97. · 000247 1985 162 . 000438 199S-1994 72 . 000192 1984 llZ · 000301 1995-1998 92 · 000247 1985 132 .000556 1999 72 .000192 1986 lOZ · 000274 ZOO0 82 . 000219 1987 9Z · 000247 2001 92 . 000247 1988-1991 117. .000301 2002 62 .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. ~EV-1470 Ex (6-88) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME --ILL NUMBER GENEVIEVE S TURNER 2102-0160 ACN REVIEWED BY John Kealy 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES J Siblings are taxable at the rate of 12% for dates of death on or after 07-01-2000. ROW Page 1 BUREAU OF INDIVIDUAL TAXES /NHER/TANCE TAX DZV/S'roN DEPT. 180601 HARRISBURG, PA 17118-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT RE¥-IGD7 EX AFP (01-02) JAN H WILEY THE WILEY GROUP ONE S BALTZHORE ST . ~ DILLSBURG PA 17019 DATE ESTATE OF DATE OF DEATH FILE NUNBER COUNTY ACN 12-09-2002 TURNER OZ-01-ZOOZ 21 02-0160 CUHBERLAND 101 Amount GENEVIEVE S HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. CUT ALONG THIS L'rNE ~ RETA'rN LOWER PORT]:ON FOR YOUR RECORDS REV-1607 EX AFP (01-02) ESTATE OF TURNER ~ ZNHERZTANCE TAX STATEHENT OF ACCOUNT GENEVIEVE S FZLE N0.21 02-0160 ACN 101 DATE 12-09-2002 THIS STATENENT ZS PROVZDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO# ZSA SUHNARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FZGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 1Z-OZ-ZOOZ PR[NC[PAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 6,708.56 PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUNSER INTEREST/PEN PAID (-) 0~-29-2002 10-51-2002 CD001122 CD001798 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATZON OF ADDZTZONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN NO PAYNENT ZS REI~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' 522.50 .00 6,127.50 1,158.56 TOTAL TAX CREDIT 7,608.56 BALANCE OF TAX DUE 900.OOCR /NTEREST AND PEN. .00 TOTAL DUE 900.OOCR YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THZS FORH FOR ZNSTRUCTZONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit) which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications arm available at the Office of the Register of Nills, any of the 25 Revenue District Offices or from the Department's gq-hour ansmering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes) ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg) PA 17lZB-060l, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three ($) calendar months after the decedsnt's death, a five percent ESZ) discount of the tax paid is allowed. PENALTY: The 152 tax amnesty non-participation penalty is computed on the total of tho tax and interest assessed, and nat paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (93 months and one (1) day from the date of death, to the date of payment. Taxes which became deIinquent before January l, I982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after January I, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 202 .000548 1992 92 .000247 1983 16Z .O00q3& 1993-199q 7~ .000192 198q IIX ,000301 1995-1998 92 .000247 198S X3~ .000356 1999 7~ .00019Z 1986 102 .000274 2000 82 .000219 1987 92 .000247 2001 9Z .000247 1988-1991 112 .000301 ZOOZ 62 .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on tho Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DIVTSZON DEPT. 280601 HARRI'SBURG., PA 171Z8-0601 COHHONWEALTH OF PENNSYLVAN'rA DEPARTNENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT REV-1;O? EX AFP JAN H WILEY THE WILEY GROUP ONE S BALTIHORE ST DILLSBURG PA 17019 DATE 02-05-2005 ESTATE OF TURNER DATE OF DEATH 0Z-01-200Z FILE NUHBER Z1 02-0160 COUNTY CUHBERLAND ACN 101 I Amoun~ Remi~ed GENEVIEVE S HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUH]~ERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To /nsure proper cred/~ ~o your accoun)c, submA~ ~he upper portion of ~his fore frith your 'tax payment. CUT ALONG TH/S L'rNE ~ RETAZN LOWER PORT'rON FOR YOUR RECORDS REV-1607 EX AFP (01-03) ##~ 'rNHER'rTANCE TAX STATEHENT OF ACCOUNT ESTATE OF TURNER GENEVIEVE S FILE NO. 21 02-0160 ACN 101 DATE 02-05-2005 THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELOIf ZSA SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 11-25-2002 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYNENTS (TAX CREDITS): 6,708.56 PAYNENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 04-Z9-200Z IO-$1-ZOOZ 01-17-2005 CDOO1122 CD001798 REFUND $22.50 .00 .00 6,127.50 1,158.56 900.00- TOTAL TAX CREDZT 6,708.56 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE IS LESS THAN $1, NO PAYHENT 1S REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCT/OHS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check ar money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, ahich Has not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13133. Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's gq-hour ansaering service for fores ordering: 1-800-362-2050; services for taxpayers Hith special hearing and / or speaking needs: 1-800-qqT-3OgO (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Ravish Unit, Dept. gB0601, Harrisburg, PA 17liB-0601, phone (717) 787-6S0S. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloHed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January I, 19BY bear interest at the rate of six (6X) percent par annum calculated at a daily rate of .OOO16q. Al1 taxes which became delinquent on and after January 1, 19BI Hill bear interest at a rate which Hill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .0005q8 1987 9X .000Iq7 1999 7Z .00019Z 1983 16Z .000q38 1988-1991 11Z .O0030Z 2000 8Z .000219 198q 11Z .000301 199Z 9Z .O00gq7 2001 9Z .O00Zq7 1985 13Z .000556 199~-199q 7Z .OOOlgZ gOOg 6Z .OO016q 1986 lOZ .O00Z7q 1995-1998 9Z .0002q7 2003 5Z .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond tho date of the assessment. If payment is made after the interest computation data shoHn on the Notice, additional interest must ba calculated. Li. ~ L': 09/2121/1215 14: 47 NO.152 PI2I12I2/1211212 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Kenneth E. Quis;kel Date of Death: OctobQr 31. 2002 Estate No 2002-Q16Q Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes...lL.. No 2. If the answer Is No, state when the personal representative reasonably believes that the administration will be complete:. 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the court? Yes _No~. b. The separate Orphans' Court No. (if any) for the personal representatlvels account Is: c. Old the personal representative state an account informally to the parties in Interest? Yes..lL No d. Copies of receipts, releases, joinders and approvals of formal or Informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date:Seotember 20. 2~ Signature m Cry -- .. c:..:..' Steph ie Klelnfel er, sq Keefer, Wood, Allen & Rahal LLP 210 Walnut St., P.O. Box 11963 HarriSburg, PA 17108-1963 .(7j 7)255-8037 (',J c~_ r 1..-1 (/) (~.:..) (~ <'-J CQP8city~ _ Person.1 F::Iepl'...ntllllltive .K.. Counsel for Personal Representative ~Q ',-/