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HomeMy WebLinkAbout05-19-0915056041114 -' REV-'I aJoo EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau oflndividualTaxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburtl, PA 17128-0601 RESIDENT DECEDENT ~ I C~~ C~,2.3~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02202008 02112027 Decedent's Last Name Suffix Decedent's First Name MI FENTON GUy S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return Q 2. Supplemental Return Q 3. Remainder Return (date of death 4. Limited Estate ~ prior to 12-13-82) 4a. Future Interest Compromise (date of [~ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) [~ 9. Litigation Proceeds Received ~] 10. Spousal Poverty Credit (date of death [~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number STEPHEN D. TILEY 717-243-5~.~8 Firm Name (If Applicable) ~ REGISTER 0111 S USE Ott :> PREY AND TILEY ;~~ ~. ~-i_C~? -c ~' First line of address ; '--_~ .r'-,.1~ -' ~ ' ~ 5 SOUTH HANOVER STREET '~"~c~ ->a - Second line of address - - ` _3 ' : - - 7 ~ - . . v -~ ~ City or Post Office State ZIP Code DATE FILED CX7 CARLISLE PA 17013 Correspondent's a-mail address: STILEY Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belie , it is true,~r ect and complete. Declaration of pr~parer other than the personal representative is based on all information of which preparer has anv knowledge. SI~URE~ ON~R56PONSI6 FOR F,IkING RETURN < •~ t' / f A k ~ J U r r v! / ~ ~ ADDRESS ~ SUSAN A. SCOTT, 15 PINE GROVE ROAD, GARDNERS, PA 17324 SIGNATU OF PR ARER OT R THAN REPRESENTATIVE DATE ~ L~~ ~~ /~ ADDRESS STEPHEN D. TILEY, 5 SOUTH HANOVER STREET, CARLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041114 15056041114 J 150560421,1,5 REV-1500 EX Decedent's Social Security Number Decedent's Name: GUY S FENTON RECAPITULATION 1. Real estate (Schedule A) ........................................... 1. 9 2 0 8 5. 6 0 2. Stocks and Bonds (Schedule B) ...................................... 2. 14 H 60.15 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ..................... . ...... 4 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 1 9 H 4 H . 4 7 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ........ 6. 4 2 3 5 H . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ........ 7 13 ~ 51 • 3 0 8. Total Gross Assets (total Lines 1-7) ............ . ..................... 8. 18 2 9 O 3 . 5 2 9. Funeral Expenses & Administrative Costs (Schedule H) ................... 9. 2 6 9 6 3 . 7 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. . 10. 519 9 . 9 O 11. Total Deductions (total Lines 9 & 10) ................................ . 11. 32163.60 12. Net Value of Estate (Line 8 minus Line 11) ............................ . 12. 1507 3 9.92 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 13. O . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ....................... 14. 15 O 7 3 9.92 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X.o 45 150739.72 15. 6783.00 16. Amount of Line 14 taxable at Pineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X • 12 17. 0 . 0 0 18. Amount of Line 14 taxable at couateral rate X . 15 18. 0 . 0 0 19. TAX DUE ...............................................:....... 19. 6783.00 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF A NT Side 2 L 1,5056042115 15056042115 J REV-1500 EX Page 3 162-22-1529 Decedent's Complete Address: File Number 21-08-00237 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER GUY S FENTON 162-22-1529 STREET ADDRESS 331 NORTH BALTIMORE AVENUE MOUNT HOLLY SPRINGS CITY STATE ZIP CARLISLE PA 17065 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 7000.00 C. Discount 339.15 3. Interest/Penalty if applicable D. Interest E. Penalty (1) 6783.00 Total Credits (A + g + C) (2) 7339.15 Total InteresUPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 556.15 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................... . b. retain the right to designate who shall use the property transferred or its income : ................ ~ ~X c. retain a reversionary interest; or ..................................................... . d. receive the promise for life of either payments, benefits or care? ............................ . ~ ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................... .... . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . ~ ^X 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................... ~X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute 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 zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)J. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (11-08) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER Guy S Fenton 21-08-00237 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. If more space is needed, insert additional sheets of the same size. 217 REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Guy S Fenton 21-08-00237 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION Putnam Investments Account No. 23619744 1,609.9840 shares Putnam American Government Income Class "A" @ $9.23 See statement attached as Exhibit "B." VALUE AT DATE OF DEATH $14,860.15 TOTAL (Also enter on line 2 Reca (If more space is needed, insert additional sheets of the same size) 217 REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESfDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER GuY S Fenton 21-08-00237 Include the proceeds of litigation and the date the proceeds were received by the estate. All roe 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 1983 Honda GL650 Silver Wing Motorcycle. Sold and proceeds deposited April 14, 2009 $600.00 2. Wachovia Bank N.A. CD #24740211 2043965 $3,377.24 Accured interest to date of death $1.33 See Exhibit "C" attached. 3. 2005 Mercury Sable automobile. Title No. 1 MEFM55S05A629215 sold, proceeds received April 8, 2008 $10,000:00 4. Tyco Electronics Death Benefit $5,000.00 5. Nationwide Insurance refund $309.90 6. Travelers checks held by decedent $260.00 7. US Treasury -economic stimulus check $300.00 TOTAL (Also enter on line 5, Recapitulation) $ I 19,848 (If more space is needed, insert additional sheets of the same size) 217 REV-1509 Ex+ (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN ESTATE OF FILE NUMBER Gu S Fenton 21-08-00237 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. Susan A. Scott 15 Pine Grove Road PA 17324 C ADDRESS RELATIONSHIP TO DECEDENT hter JOINTLY ITEM NUMBER -OWNED LETTER FOR JOINT TENANT PROPER DATE MADE JOINT TY: DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET °I° OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. No. of Citizens Bank -checking account No. 6100727319 $3,892.29 50.00% 1,946 Yrs. Ago See Exhibit "D" attached hereto. 0 0 2. A. 1!11102 Members First Acct. No. 49594-00 $2,159.31 50.00°l0 1,080 See Exhibit "E" 0 0 3. A. 1/10/02 Members First Acct. No. 212956-00 $25.00 50.00% 13 See Exhibit "E" 0 0 4. A. 1110/02 Members First Acct. No. 49594-11 $1,565.98 50.00°l0 783 See Exhibit "E" 0 0 0 5. A. 1111/02 Members First Acct. No. 49594-05 33,248 50.00% 16,624 See Exhibit "E" 0 0 6. A. 1/27/07 Members First Acct. No. 49594-40 $43,824.24 50.00% 21,912 See Exhibit "E" 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 6 Recapitulation)I $ 42,358 (If more space is needed, insert additional sheets of the same size) 217 REV-1510 EX+(6-gg) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Guy S Fenton 21-08-00237 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.ATTACHACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IFAPPII°ABLE) TAXABLE VALUE 1. Series "E" and "EE" US Savings Bonds. See list attached 0 as Exhibit "F." All payable on death to Kenneth Lee Fenton, 0 son of decedent, of 331 North Baltimore Street 0 Mount Holly Springs, PA 17065 $13,751.30 100.00% N/A $13,751.30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 7 Recapitulation) $I 13 751 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA I FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Guy S Fenton 21-08-00237 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hollinger Funeral Home & Crematory $8,864.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Susan A. SCOtt - SS# 175-40-6911 street address 15 Pine Grove Road city Gardners state PA zip 17324 Year(s) Commission Paid: 2009 $6,092.97 2. Attorney Fees (Frey and Tiley) $7,905.96 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Michael A. Fenton and Kenneth Lee Fenton street address 331 North Baltimore Avenue City Mount Holly Springs state PA zip 17065 Relationship of Claimant to Decedent SOr1S $3,500.00 4. Probate Fees $314.00 5. Accountant's Fees (Frey and Tiley) $0.00 6. Tax Return Preparer's Fees (Frey and Tiley) $0.00 7. Register of Wills, short certificates $12.00 8. Cumberland Law Journal -Advertising $75.00 9. The Sentinel -Advertising $180.77 10. Register of Wills, short certificates $4.00 11. Register of Wills, Filing Fee, Inheritance Tax Return $15.00 TOTAL (Also enter on line 9 Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (~ 2-06) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES 8~ LIENS ESTATE OF FILE NUMBER Guy S Fenton 21-08-00237 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checks cleared after death $963.01 2. Suburban Propane $397.70 3. Met-Ed $14.77 4. Mable R. Satteson, Tax Collector $322.88 5. Carlisle Regional Medical Center $135.00 6. Amerigas $5.23 7. Binick Roofing, LLC $150.00 8. Mable R. Satteson, Tax Collector $888.81 9. Geidel Mechanical Services $2,685.00 10. Met-Ed $78.00 11. Borough of Mount Holly Springs $5.00 12. Highmark -Refund ($498.69) 13. Suburban Propane -Refund ($266.61) 14. Mable R. Satteson, Tax Collector $334.57 15. Refund, First Energy ($14.77) TOTAL (Also enter on Line 10, Recapitulation) I $ 5,200 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (11-OS) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES ESTATE OF FILE NUMBER Gu S Fen ton 21-08-00237 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 2116 (a) (1.2).] Susan A. Scott Daughter 1/4 residuary 15 Pine Grove Road Gardners, PA 17324 2. Steven S. Fenton Son 1/4 residuary 30 Coral Drive Carlisle, PA 17013 3. Michael A. Fenton Trust Son 1/4 residuary Susan A. Scott, Trustee 15 Pine Grove Road Gardners, PA 17324 4. Kenneth Lee Fenton Trust Son 1/4 residuary Susan A. Scott, Trustee 15 Pine grove Road Gardners, PA 17324 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ O If more space is needed, insert additional sheets of the same size. ~`~~t i~lrr-w...+.v I1..d, aAeei rw.., w.t d loa. Hrr, A.16 lae., SWtu., Pa ~~i~ A F! CJRGE7-CFF;CE OF TI+E ~~ ~?tiR OF CCCC! ` ~'1 ~J (o/ Fit I~'S5 pr . w I ,~ bfADE THE ~ a '~'~' day of / v av~+-~~./ Ya t e yea~i of our Lord one thousand nine hu+ulred Sixty-five ~~"~~''=' ••> C:iur.It' FLI:1:; f t ~ AiaA BETn'EEN pHILIP S. FENTON, widower, of 107 North Fast Street, in the Borough of Carlisle, Cumberland County, Pennsylvania, party of the first part, and Grantor , GUY S. FENTON and LOUISE H, FENTON, husband and wife, of 331 North Baltimore Avenue, in the Borough of Mount holly Springs, Cumberland County, Pennsylvania, parties of the second part, Gm+itee s: 1VITNESSETH, that in consideration of -Three Thousand ($3000, 00)- Dollars, in hand paid, the receipt tuhereof is hereby acknowledged, the said grantor do es hereby grant mid convey to the said grantee s their heirs and assigns, as tenants by the entireties, ALL that certain tract of land with the improvements thereon erected, situate in the Borough of Mount Holly Springs, Cumberland County, Pennsylvania, bounded and described in accordance with a survey made by Thomas Alvin Neff, Registered Surveyor, on October 27, 1965, a draft of said survey being attached hereto and incorporated herein by reference, as follows; BEGINNING at a spike at the intersection of the Western Line of Sixty (60) feet wide North Baltimore Avenue with the Southern line of a Sixteen (16) feet wide McElwee Street; thence along the Western line of said Sixty (60) feet wide North Baltimore Avenue, South Three (3) degrees East, a distance of Forty-five (45) feet to a quarter inch drill hale at corner of land now or formerly of John M. Smith; thence along said land now or formerly of John M. Smith, South Eighty-seven (87) degrees Thirty (30) minutes West, a distance of One Hundred Eighty (180) feet to the Eastern line of a . Twenty (20) feet wide public alley; thence along the Eastern line of said Twenty (20) feet wide public alley, North Three (3) degrees West, a distance of Forty-five (45) feet to a spike at the intersection of the Eastern line of said Twenty (20) feet wide public alley with the Southern line of said Sixteen (16) feet wide McElwee Street; thence along the Southern line of said Sixteen (16) feet wide McElwee Street, North Eighty-seven (87) degrees Thirty (30) minutes East, a distance of One Hundred Eighty (180) feet to a spike on the Western line of North Baltimore Avenue, the place of BEGINNING. CONTAINING Forty-five (45) feet in front along the Western line of Sixty (60) feet wide North Baltimore Avenue and extending Westwardly therefrom at an even width along the Southermline of said Sixteen (16) feet wide McElwee Street, a distance of One i. Hundred Eighty (180) feet to a Twenty (20) feet wide public alley and having thereon erected a two and one-half story frame and aluminum siding covered dwelling house known as and numbered 329-331 North Baltimore Avenue, and oxher improvements. ~ BEING the same premises which Issac M.. Noffsinger and. wife, by their deed bearing date the 2nd day of April, 1959, said deed being recorded in the Office. of the Recorder of Deeds in and for Cumberland Cotliity at Carlisle, Pennsylvania in Deed Book "A", Volume 19, Page 313, granted and conveyed unto Philip S. Fenton and Nettie V. Penton, husband and wife. THE said Nettie V. Fenton died on the 13th day of March, 1863, thus vesting the absolute title by operation of law solely in her surviving spouse, Philip S. Fenton, GRANTOR herein. 600K ~ `,Z1.PAGE ~3 1 E Y MI~p Booc~121r~ 834 THIS conveyances is from father to son and da~cghter-in-taw and therefore is exempt from Commonwealth of Pennsylvania, Borough of Mount Holly Springs and Carlisle School District Realty Transfer Taxes. ~~ e, ~# i AND the said grantors hereby covenant and agree that they and each of tkem wlTl warnant Generally the property hereby conveyed. SchcDl C. Cum D. Co. xo nor '•; r {• •' S, ~~ 1 Peal Fs e T sler Tes ~~ D. 2 ~J ~' _}% Real Is r star Tu j.I `~' Daie'~'' - A^ . Dale~~ ~ ~ i a ~s~.i~ yp .' 0. ~t • 4Ra. 40. Dlt 1. w ( ..icy .~ IN IYITNESS iti'HEREOF, said grantor has hereunto set his hand and seal the dal/ and year first above written. r ~~ IFipneD. IisaleD~esD ZleltvrrrD ••••'~,e~ -••• •^•"••-••• ••• •--- sa~7. a t6s;7ceaaeace o! ~Ar~ 'Philip S. Fenton ~^ ~._.__._. ....--•-._._..._...._._..._...._._..~__. sa.L z __ ~ __ ^ - -- ------.r.. saga I hereby certify that the precise residence of the within named Grantees is 33.1 North Baltimore.Avenue, Mt. Holly Springs/AP_ennsylvania. November/81965 / ~'~,~, 'Ze Attorney for Gran ees State of Pennsylvania aa. Couetty of Cumberland On this, the ~ ~i4L day of November , 19 65 ,before me, tht undersigned o$iccr, personally apycared Philip S. Fenton, widower, knount to nre (or aatiajaetorily proven) to be the ycraun achoae name is subscribed to the within instnnnent, and acknmulcdged that hi ezeeuted the same for the prarpoaea therrin coutair~d. IN WITNESS T4'HEREOF, I hcrcnnto act my leand and o,~ewl aeaL' „ . t., r ~~,.:. . u.,; ~~ ................. `0.~.~,.:^ssat•. ?/~ - ....... • M ~ KoGt1' P4DI Der IanA Cc nn. ~ .Ft; t - ~ Y •'•9~ ~ . ~ ~~~ MY •tXQyil;:nlicirit lf, 1GW Title~0.~}`cer..~, - i ~' ~~~ !~^All ~~t~;j, ~~ s t ' M i soac~l2lP~cE 836 ~.,a~~~_ A~L ev 20~ ~ y'5~00 K/ A~.001 ~P~K\ ~~~ ~ .. ST K , G0~.1 C.. 4LK. , ~+4¢-q! ~ . C C~M~ Z ~ ~ o O t~\o n ~ o ,~ ~ ~ .. w . o r„ ~, ~ • r ~ .1 o U H M . SM ~T ~+ U S y Z ~1 STe¢Y, F2. ~.' f~I.UM. S~Oiup N e.i6! II +x')29 ~ '~17~ - lei Sl"D.M ~.5` ~ 00;£ S l ~G u ¢6 ~ ~ , • NORTH Ca ~.`T~MpQ¢ ~VEVUE GOO J ~i 1yi-,,J., +r...... ~~••~. pROP~2TY Sr UeVi*f COQ, `~\111 S'.t •.~`'r... ^ ~ ~1 ~; ,...~~ .'o ;'. hn-r b-~o~. l.Y ~LP2~uC.S 802ou 6y . ti• --~. 1 ~ ~ C U l/. g E Q..ti. ~.. N O G O. Q F. V U ~. Ys„~S'r~ ~ Sct~t~E l" 30~ ~0/2'1/bS ~ T'?=%~"~ T ~-i a w+ ~- s ~.. ~ v c. c c i2 .s . r ,j 1 r, PUT NAM INVESTMENTS May 21, 2008 STEPHEN D TILEY FREY &TILEY ATTORNEYS AT LAW 5 SOUTH HANOVER STREET CARLISLE PA 17013 Account No: 23619744 Reference No: 00174981 Registration: Guy S Fenton Dear Mr. Tiley: Putnam Investor Services Post Office Box f1 83 Boston, 1lassachusetts 03266-83f.3 una w. Putnam in v. com Thank you for your correspondence with regard to the above-referenced account. This letter confirms that all shares were sold from the account and a check representing the proceeds has been sent under a separate mailing. The following table provides the account information requested as of February 20, 2008: Putnam Fund Accoufzt Share Share Market Name /A~~count Number Balance Price Value Putnam American Government Income Class A 1,609.9840 $9.23 $14,860.15 18-23619744 We hope that this information is helpful to you. To assist you with future inquiries regarding this letter, please provide the reference number shown above when calling or sending written correspondence. 1- ~rr•e- Page: 2 May 21, 2008 Should you have any questions, please call us toll-free at 1-800-225-1581 between the hours of 8:30 a.m. and 8:00 p.m., Monday through Friday, or between 9:00 a.m. and 5:00 p.m. on Saturday, Eastern Standard Time. One of our representatives will be pleased to assist you. Sincerely, Putnam Investor Services -1- X11- ~~y. r'ax 'Transmission E~/2/'LUUt3 J:'LJ AM YAG1=: 2/002 Fax Server ~~A Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA24022-7313 June 2, 2005 p FREY & TILEY ATTORI~TEI'S AT L.4W 5 SOUTH HANOVER STREET CARLISLE, PA 17013 Reference ID: 2465007 6 SUBJECT: Verificafion /Confirmation of Account and Balance Information provided for: Customer: GUY S FENTON (SSN# Xh~-XX-1529) Date of Death: February 20, 2008 Deposit Account Information Account Account Date of Death Avetage Date Maturity Interest Accrued I'TD Date Type Number Balance Balance• Opened Date Rate Interest Interest Paid Closed CERTIFICATE OF 965 $3,377.24 6/1S/2004 3/18/2009 $1.33 $27.36 DEPOSIT LEGAL TITLE: GUI' S FENTON ~ No Safe Deposit Boy: found for customer. * Date of death balance does not include accrued interest. I f date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were made during that time period. ~~~~~ Amy Graybill Servicenter Associate Phone: (540)563-7323 ~; ~ ~..IOrO~o~ a~a ~~ Citizens Bank August 19, 2008 FREY & TILEY 5 SOUTH HANOVER STREET CARLISLE PA 17013 Estate of GUY S FENTON Date of Death: Feb 20, 2008 SSN: 162-22-1529 Dear Sir/Madam: 525 William Penn Place Suite 153-2618 Pittsburgh, PA l 5219 In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884 Sincerely, Cheryl EI-Walker Operations Services E~HIBR "~„ Citizens Bank Account Number 6100727319 Account Title GUY FENTON OR SUSAN A SCOTT Date O ened 6/6/1966 Account T e Checkin Principal Balance as of DOD $3892.29 Interest from Last Postin to DOD $ .00 Account Balance as of DOD $3892.29 YTD Interest to DOD $1.64 KDn St MEMBERS 1St FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/ Suffix 49594-00 212956-00 Date Account Established 03/07/1986 01/10/2002 Principal Balance at Date of Death $2,158.19 $25.00 Accrued Interest to Date of Death $1.12 $.00 Total Principal and Accrued Interest $2,159.31 $25.00 Name of Joint Owner Susan A. Scott Susan A. Scott Date Joint Ownership Established 01/11/2002 01/10/2002 CHECKING ACCOUNT: Account Number/Suffix 212956-11 Date Account Established 01/10/2002 Principal Balance at Date of Death $1,565.98 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest $1,565.98 Name of Joint Owner Susan A. Scott Date Joint Ownership Established 01/10/2002 MONEY MANAGEMENT ACCOUNT: Account Number/Suffix 49594-05 Date Account Established 04/07/1986 Principal Balance at Date of Death $33,213.24 Accrued Interest to Date of Death $35.21 Total Principal and Accrued Interest $33,248.45 Name of Joint Owner Susan A. Scott Date Joint Ownership Established 01/11/2002 CERTIFICATES OF DEPOSIT: Account Number/Suffix 49594-40 Date Account Established 01/27/2007* Principal Balance at Date of Death $43,714.10 Accrued Interest to Date of Death $110.14 Total Principal and Accrued Interest $43,824.24 Name of Joint Owner Susan A. Scott Date Joint Ownership Established 01/27/2007 *Rollover from certificate 49594-46, originally established 02/27/2006. ERS 1sT FED RAL CREDIT UNION ~~-I~-~. Y.Q. ~.~._..r Danielle A. Kline Insurance Services Specialist May 14, 2008 Estate of: GUY S. FENTON Date of Death: February 20, 2008 Social Security Number: 162-22-1529 EXHISR "E" 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org Ow ~ ~vK 60-1503 P. O. BOX i70 SHIPPBNSBURG, PA 17257 313 041838 PAY TO THE ~******* Kenneth L Fenton ******************************* 13, 751.30 ORDER OF $ °Ri~a~°c " X313,7 51 dais 3 0cts nnI I eec N A 0 CASHIER'S CHECK 041838~~' ~:031315036~: i03 9/17J08 DATE o~ ~~~ VOID AFTER 6 MONTHS aP «~ Calculated Value of Your Paper Savings Bond(s) Calculated Value of Your Paper Savings Bond(s) i~ Calculator Results for Redemption Date 09/2008 $2,775.00 $13,751.30 $10,976.30 $389.06 Page 1 of 3 Bonds: 1-99 of 99 ~,t~w w, T y%^~ Ct~.~ ~~"" 33 3 { ~t~~ ~K. .~ }L;.e $'~' L .& x~k #~~i ~b3 .5..~Z+~A/<G, w. ~.v~ >:'°F~ -153618708 EE 91151398455ee EE ,1151398456ee EE ~1142285330ee EE a 11276.6673~5ee EE a 1127633112 EE .1127588289ee EE e1127410428ee EE ~1126823723ee EE a1126821892ee EE -1126819555e EE '1126817858ee EE '1126815757ee EE o 1115198176ee EE 01115196553ee EE .1115194586ee EE 012189994263e E .12183958986e E a12183955017e E ,12180796097e E 612173374359e E ~12169567246e E ~12173389472e E +12162837476e E ~12156412607e E a12150213504e E •1115191679ee EE r1108395675ee EE k1180393866ee EE ~1108390528ee EE c 195361770ee EE o 195359751ee EE 0 195357069ee EE 0 195355049ee EE Q189904086ee EE ~ 189802327ee EE ie.189901471ee EE ~~ci89804189ee EE 6181752719ee EE $50 12/1983 12/2008 12/2013 $25.00 -F' $69.70 2.53% $ vl~ ~~ ~ $50 11/1983 11/2008 11/2013 $25.00 $69.70 2.53% $ ~~ ~~~ $50 11/ 1983 11/2008 11/2013 $25.00 $69.70 2.53% $ ~'-{ ~~ l~ $50 10/1983 10/2008 10/2013 $25.00 $71.98 3.62% $ _ $50- 09/1983. 03/2-009- -09/-2013x- - _----$25-:flfl- --------$73-:7~ ~-53_°70 _ _--$ ~-`~t~ .. .SA.. _I]R/~9R.3 -.A.7-l-CAI-1Q- -{~$/-2013-~_ -~2 3~/ ~ (~ $50 08/1983 02/2009 $50 07/1983 01/2009 $50 06/1983 12/2008 $50 05/1983 11/2008 $50 04/1983 10/2008 $50 04/1983 10/2008 $50 03/1983 03/2009 $50 02/1983 02/2009 $50 01/1983 01/2009 $50 01/1983 01/2009 $50 12/1979 12/2008 $50 11/1979 11/2008 $50 09/1979 03/2009 $50 08/1979 02/2009 $50 07/1979 01/2009 $50 06/1979 12/2008 $50 05/1979 11/2008 $50 04/1979 10/2008 $50 02/1979 02/2009 $50 01/1979 01/2009 $50 12/1982 12/2008 $50 11/1982 11/2008 $50 10/1982 10/2008 $50 09/1982 03/2009 $50 08/1982 02/2009 $50 08/1982 02/2009 $50 07/1982 01/2009 $50 06/1982 12/2008 $50 05/1982 11/2008 $50 04/1982 10/2008 $50 04/1982 10/2008 $50 03/1982 03/2009 $50 02/1982 02/2009 o 08/2013 $25.00 $73.74 2.53% $ 07/2013 $25.00 $73.74 2.53% $ 06/2013 $25.00 $73.74 2.53% $ 05/2013 $25.00 $73.74 2 53% $ 04/2013 $25.00 $77.40 3.69% $1 J~ ~~~ 04/2013 $25.00 $77.40 3.69% 03/2013 $25.00 $79.30 2.58% 1 ( $ ~- _3L 02/2013 $25.00 $92.28 4.00% $ ~ __ 01/2013 $25.00 $92.28 4.00% $1 ~ I'~ ~~~ 01/2013 $25.00 $92.28 4.00% $1 12/2009 $37.50 $170.98 4.00% $2 ~ ~~ '~ 11/2009 $37.50 $170.98 4.00% $2 ' 09/2009 $37.50 $173.16 4.00% $2 08/2009 $37.50 $173.16 4.00% $2 07/2009 $37.50 $173.16 4.00% $22~o-Lj'~l 06/2009 $37.50 $173.16 4.00% $2 05/2009 $37.50 $172. /0 2 2~l) .1~ 04/2009 $37.50 $170.66 4.00% ~h~ •~ 02/2009 $37,50 $174.$2 4.00% $2 3 01/2009 $37.50 $174.82 4.00% $2 ~~~-' ` 12/2012 $25.00 _ $92.2$ 4.00% $1 ~ ~~ 11/2012 $25.00 $92.28 4.00% $1 ~ ~ 10/2012 $25.00 $97.92 4.00% $1 t2Z`.1Z 09/2012 $25.00 $100.38 4.00% $1 08/2012 $25.00 $100.38 4.00% $1 ,, ~ 08/2012 $25.00 $100.38 4.00% Z $1 ~ 07/2012 $25.00 $100.38 4.00% $1 06/2012 $25.00 $100.38 4.00% $1 05/2012 $25.00 $100.38 4.00% $1 04/2012 $25.00 $100.38 4.00% $1 04/2012 $25.00 $100.38 4.00% 1 03/2012 $25.00 $10 0% ~,,~~~ $i 02/2012 $25.00 $102.88 4.00% ~ R http://www.treasurydirect. gov/BC/SBCPrice 9/ 16/2008 Calculated Value of Your Paper Savings Bond(s) Page 2 of 3 ~ 181748411ee EE $50 01/1982 01/2009 01/2012 $25.00 $102.88 4. 00% $1 p2'}•~S • 181750388ee EE $50 01/1982 01/2009 01/2012 $25.00 $102.88 4. 00% $1 ~12150210216e E $50 12/1978 12/2008 12/2008 $37.50 $174.80 4. 00% $2 2.17. ~3~~- PI2147044963e E $50 11/1978 11/2008 11/2008 $37.50 $174.22 4 00% $2 ' ~ 12141453400e E $50 10/1978 10/2008 10/2008 $37.50 $172.24 4. 00% $2 , _ y1=~~ 612133914498e E $50 09/1978 09/2008 $37.50 $176.4 _ __ $2 ~, c 3 ~ ly .12133911035e E $50 07/1978 07/2008 $37.50 $176.44 $2 L i ~12126099759e E $50 06/1978 06/2008 $37.50 $176. $2 ~2~3 :~ ~12125647136e E $50 05/1978 05/2008 $37.50 $175.8 $Z 71,3;,x_ o 1211834484e E $50 04/1978 04/2008 $37.50 $179.5 $2 ~~ 1229611120ee EE $50 12/ 1985 12/2008 12/2015 $25.00 $60.68 4. 00% -- ~ ~ 1229579990ee EE $50 11/1985 11/2008 11/2015 $25.00 $60.68 4. 00% $ ~ ~ ~~ •1219216543ee EE $50 09/1985 03/2009 09/2015 $25.00 $62.40 4. 00% $ ~1190005777ee EE $50 08/1985 02/2009 08/2015 $25.00 $62.40 4. 00% $ ~'~ ,N© •1206490939ee EE $50 06/1985 12/2008 06/2015 $25.00 $62.40 4. 00% $ ' •1201777987ee EE $50 04/1985 10/2008 04/2015 $25.00 $62.40 4. 00% $ ~ 1200357503ee EE $50 03/1985 03/2009 03/2015 $25.00 $64.14 4. 00% ~ l~ ~1190311377ee EE $50 02/1985 02/2009 02/2015 $25.00 $64.14 4. 00% ~ 0 150840311ee EE $50 02/1981 02/2009 02/2011 $25.00 $113.96 4.00 0 $1 i~,~l . 181745054ee EE $50 12/1981 12/2008 12/2011 $25.00 $102.88 4. 00% - -~ ~ • 172612628ee EE $50 11/1981 11/2008 11/2011 $25.00 $102.88 4. 00% $1 e 172609993ee EE $50 10/1981 10/2008 10/2011 $25.00 $102.88 4. 00% $1 ~Z~{~ •172606472ee EE $50 10/1981 10/2008 10/2011 $25.00 $102.88 4. 00% $1 •165795836ee EE $50 09/1981 03/2009 09/2011 $25.00 $105.44 4. 00% $1 ~ 165793110ee EE $50 08/1981 02/2009 08/2011 $25.00 $105.44 4. 00% $1 • 156734417ee EE $50 07/1981 01/2009 07/2011 $25.00 $105.44 4. 00% $1 ,/ ` ~ 165599564ee EE $50 07/1981 01/2009 07/2011 $25.00 $105.44 4. 00% $1 1 ~JL~~ • 156731937ee EE $50 06/1981 12/2008 06/2011 $25.00 $105.44 4. 00% $1 s 156623838ee EE $50 05/1981 11/2008 05/2011 $25.00 $105.44 4. 00% $1 150846133ee EE $50 04/1981 10/2008 04/2011 $25.00 $111.24 4. 00% $1 ~150484578ee EE $50 04/1981 10/2008 04/2011 $25.00 $111.24 4. 00% $1 ~~ ~0i • 150842866ee EE $50 03/1981 03/2009 03/2011 $25.00 $113.96 4.0 % 1 ~~ ~~~ •, 138272702ee EE $50 01/1981 01/2009 01/2011 $25.00 $113.96 4. 00% $1 ~ ~1189963258ee EE $50 12/1984 12/2008 12/2014 $25.00 $64.14 4. 00% ` ~~ ~1172361821ee EE $50 10/1984 10/2008 10/2014 $25.00 $64.14 4. 00% $ ~ ~ ~ ~1172330404ee EE $50 09/1984 03/2009 09/2014 $25.00 $65. o 1170779660ee EE $50 07/1984 01/2009 07/2014 $25.00 $65.94 4. 00% $ ~ ~ 1167224108ee EE $50 06/1984 12/2008 06/2014 $25.00 $65.94 4. 00% $ ~~ 1157108924ee EE $50 05/1984 11/2008 05/2014 $25.00 $65.94 4. 00% $ 1157081132ee EE $50 04/1984 10/2008 04/2014 $25.00 $67.80 /o $ o Z,, ~,, •1157067264ee EE $50 03/1984 03/2009 03/2014 $25.00 $69.70 2. o $ 1156820689ee EE $50 02/1984 02/2009 02/2014 $25.00 $69.70 2. 53% $ , i ~~~ •1156798043ee EE $50 02/1984 02/2009 02/2014 $25.00 $69.70 2. 53% $ 1153619297ee EE $50 01/1984 01/2009 01/2014 $25.00 $69.70 2 53% $ ~ . i38267188ee EE $50 12/1980 12/2008 12/2010 $25.00 $113.96 4. 00% $1 ~138269318ee EE $50 12/1980 12/2008 12/2010 $25.00 $113.96 4. 00% $1 ~3~,'°1lS ~ 120714494ee EE $50 11/1980 11/2008 11/2010 $25.00 $113.96 4. 00% $1 • 120711038ee EE $50 10/1980 10/2008 10/2010 $25.00 $126.62 4. % $1 ~ 120708318ee EE $50 09/1980 03/2009 09/2010 $25.00 $129.66 4. 00% $1 ~ 120705738ee EE $50 09/1980 03/2009 09/2010 $25.00 $129.66 4. 00% $1 118375690ee EE $50 07/1980 01/2009 07/2010 $25.00 $129.66 4. 00% $1 ~~-~ 0 118379105ee EE $50 07/1980 01/2009 07/2010 $25.00 $129.66 4. 00% $1 *118372673ee EE $50 06/1980 12/2008 06/2010 $25.00 $129.66 4. 00% $1 12204712706e E $50 05/1980 11/2008 05/2010 $37.50 $168.8 -4. 00% ~ r ~~ http://www.treasurydirect.gov/BC/SBCPr ice 9/16/2008 Calculated Value of Your Paper Savings Bond(s) Page 3 of 3 ( L2204710036e E $50 04/1980 10/2008 04/2010 $37.50 $166.90 ~ 4.00% ^_~ ---=~~ L2198467208E E $50 03/1980 03/2009 03/2010 $37.50 $170.98 4.00% $2 ~~ ~ L2197067372E E $50 02/1980 02/2009 02/2010 $37.50 $170.98 4.00% $2 `l-~ L2197063199E E $50 01/1980 01/2009 01/2010 $37.50 $170.98 4 00% $2 L2073680774E E $50 01/1977 01/2007 $37.50 $238.58 $2 '~~~~ L249170366EE EE $50 01/1986 01/2009 01/2016 $25.00 $60.68 4.00% $ p~ l~E Totals for 99 Bonds $2,775.00 $10,976.30 $13 7 C i~~t~~ r~ ~ 51;~v NI Not Issued 1 NE Not eligible for payment P5 Includes 3 month interest penalty MA Matured and not earnin interest R http://vvww.treasurydirect.gov/BC/SBCPrice 9/16/2008 LAST WILL AND TESTAMENT OF GUY S. FENTON I, Guy S. Fenton, of the Borough of Mount Holly Springs, (331 North Baltimore Avenue), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills and Codicils heretofore made. FIRST I direct the payment of my just debts and funeral expenses as soon after my death as may be convenient. I direct that all federal and Pennsylvania estate taxes, Pennsylvania inheritance taxes, and generation-skipping transfer tax payable as a result of my death, not limited to taxes attributable to property passing under this Will, shall be paid by my Executor from my residuary estate, including any part of my residuary estate that otherwise qualifies for a deduction for federal estate tax purposes. I direct my Executor not to seek reimbursement for any tax so paid from any beneficiary under this Will, heir of mine, or other transferee of property included in my gross estate. I note that the cedar chest and its contents, which is in my home now and may still be at the time of my death, was given to my daughter Susan A. Scott by her grandmother, Nettie Fenton, and that chest and its contents are the property of my daughter Susan A. Scott. SECOND I declare that I am now the widow of Nora Louise Fenton and that we had four (4) children, to wit: a daughter Susan A. Scott, a son Steven L. Fenton, a son Michael A. Fenton, and a son Kenneth Lee Fenton. I have no deceased children nor any other children living. THIRD All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath, in equal shares, per stitpes and not per capita, unto such of my children as shall survive me by ninety (90) days, but should. any of them fail to so survive me then the share such deceased child of mine would have received shall pass to such of his or her issue as shall survive me by a period of ninety (90) days, per stiipes, and if there be no such issue the same shall lapse and be added to the remaining share or shares, Provided, However, that: (i) The share of Michael A. Fenton, should he survive me by the aforesaid period of ninety (90) days, shall instead pass to the hereinafter named Trustee of the Michael A. Fenton Trust created in this Will and described in the Fifth Pazagraph of this Will. (ii) The share of Kenneth Lee Fenton, should he survive me by the aforesaid period of ninety (90) days, shall instead pass to the hereinafter named Trustee of the Kenneth Lee Fenton Needs Trust created in this Will for him and described in the Sixth Paragraph of this Wi]]. '~ FOURTH ~ Should any person less than twenty-one (21) years of age be entitled to a distribution out of the residuary of my estate pursuant to Paragraph Third herein, I direct such share shall be paid to '~ my daughter, Susan A. Scott, as Guardian of the estate of such person. I further direct that such `' Guardian shall not be required to post any bond to secure the faithful performance of her duties in `~ the Commonwealth of Pennsylvania or in any other jurisdiction, and I authorize and direct said Guardian of the estate of such person to receive and to invest said distribution and to pay so much of the income arising thereon together with so much of the principal thereof as in her opinion is 1~ necessary or desirable to be expended for the proper maintenance, support and education of such person, and upon such person attaining twenty-one (21) years of age, to pay the then remaining principal together with any undistributed income to such person. Last Wll and Testament of Guy S. Fenton Page 1 of 7 (a) If at the time of my death my son Michael A. Fenton, should he survive me by the aforesaid period of ninety (90) days, I give any share of my estate to which he may be entitled to the hereinafter named Trustee of the Michael A. Fenton Trust, to be administered in conformity with the provisions of this Paragraph 5. (b) Appointment of Trustee. I appoint my daughter Susan A. Scott, to be Trustee of the Michael A. Fenton Trust established by this Paragraph 5. If my daughter Susan A. Scott does not survive me, is otherwise unable or unwilling to serve as Trustee, or ceases to serve as Trustee after having been appointed, I appoint Citizens Bank of 665 North East Street, Carlisle, Pennsylvania 17013, as Trustee of the Michael A. Fenton Trust established by this Paragraph 5. The Trustee shall have the powers set forth in Paragraph 7 of ttris Will. (c) Resignation of Trustee. Any individual Trustee may resign from the position of Trustee by executing a written resignation and delivering it to the successor Trustee. The date of the delivery of the resignation shall be the effective date of the resignation. No Court action or other proceeding shall be necessary for the resignation of an individual Trustee. Every title, estate, right, power and discretion conferred on the initial Trustee under this Wil] is likewise conferred on any successor Trustee. (d) . No Bond Required. No bond shall be required of any Trustee or successor Trustee named in this Will. (e) Payments to or for Michael A. Fenton. The Trustee shall from time to time pay or distribute to or apply for the benefit of Michael A. Fenton, for life, in monthly or other convenient installments, as much of the net income of the Michael A. Fenton Trust, and as much of the principal of the Michael A. Fenton Trust, as the Trustee in [he Trustee's sole discretion, deems necessary for Michael A. Fenton's health, education, support and maintenance. All decisions of the trustee regarding payments under this subparagraph, if any, are within the Trustee's discretion and shall be final and incontestable by anyone. The Trustee shall accumulate and add to principal any net income not distributed. Alternatively, the Trustee may make any such payments: (i) Directly to Michael A. Fenton, (ii) To the legally appointed guardian of the person or estate of Michael A. Fenton, (iii) By making expenditures directly for the care or support of Michael A. Fenton, (iv) To any person or organization furnishing care or support for Michael A. Fenton, or (v) To a needs trust or other such trust similar to that which is created in paragraph (6) of this Wili or such other oust designed to supplement, but not to supplant, any insurance, Federal, State, local or other assistance, or other benefits due the beneficiary (f) Trustee's Judgment Final. The judgment of the Trustee as to the amount of payments or applications of principal or income pursuant to Paragraph 5(e) of this Will shall be final and conclusive on all persons interested, or who may become interested, in the Trust estate. On making any payments or applications of principal, the Trustee shall be fully released and discharged from all further liability or accountability. (g) Additions to Corpus. Any property to which my son Michael A. Fenton may be entitled may be added to the corpus of this Trust and administered in accordance with the terms and conditions of this Trust. To the extent that the Trustee may for some reason have the authority, whether by appointment as Guardian of the estate, special guardian, or otherwise, to determine the disposition of any property to which my son Michael A. Fenton may be entitled, I direct the Trustee to add the property to the corpus of this Trust. (h) Distribution of Corpus. Upon the death of my son Michael A. Fenton, the Trustee shall distribute the remaining corpus (principal and any undistributed interest) to the living issue of my son Michael A. Fenton, per stitpes, by nght of representation, but the Trustee shall hold such share in trust for such living issue pursuant to all of the provisions of this trust, until the last of such ~~ issue attains the age of twenty-one (21), at which time final distribution shall be made. If any beneficiary should die before receiving complete distribution of the property held in Trust for his or her benefit, the Ttvstee shall distribute the balance of that beneficiary's share of the Trust to his or ~y her surviving issue by right of representation, but the Trustee shall hold such share in trust for such C~ surviving issue pursuant to all of the provisions of this trust, until the last of such issue attains the age of twenty-one (21}, at which time final distribution shall be made. If my son Michael A. Fenton ` =~`7 for whom this trust has been established dies leaving no issue, or if no such issue attain the age of twenty-one (21), then the said corpus shall be distributed to the Kenneth Lee Fenton Needs Trust ~ created in this Will for him, or to the final beneficiaries of that Trust, if the said Kenneth Lee Fenton ` ~' should not be living at that time. (i) Spendthrift Provisions. No beneficiary of this Trust shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate or otherwise dispose of any right, title ` or interest that the beneficiary may acquire in the income or principal of the Trust estate until the Last Wrl1 and Testament of Guy S. Fenton Page 2 of 7 ~~ income or principal has actually been paid over to the beneficiary by the Trustee. Nor shall the income or principal of the Trust estate, or any part of it, or any interest of any beneficiary under this Will be liable for, or to any extent subject to> any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive assets of the Trust estate, either principal or income, for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors of the beneficiary. Any right of receipt shall be suspended and may not be exercised by any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry of a final order of discharge of the beneficiary as debtor. SIXTH (a) If at the time of my death my son Kenneth Lee Fenton, should he survive me by the aforesaid period of ninety (90) days, I give any share of my estate to which he may be entitled to the hereinafter named Trustee of the Kenneth Lee Fenton Needs Trust, to be administered in conformity with the provisions of this Paragraph 6. (b) Appointment of Trustee. I appoint my daughter Susan A: Scott, to be Trustee of the Kenneth Lee Fenton Needs Trust established by this Paragraph 5. If my daughter Susan A. Scott does not survive me, is otherwise unable or unwilling to serve as Trustee, or ceases to serve as Trustee after having been appointed, I appoint The Family Trust, of 711 Bingham Street, Pittsburgh, Pennsylvania 15203, as Trustee of the Kenneth Lee Fenton Needs Trust established by this Paragraph 6. To the extent not inconsistent with the provisions, purposes and intentions of this Paragraph Sixth, the Trustee shall have the powers set forth in Paragraph 7 of this Will. The terms "Trustee," "trustee," "Trustees," and "trustees" may be used interchangeably in this Will. (c) Resignation of Trustee. Any individual Trustee may resign from the position of Trustee by executing a written resignation and delivering it to the successor Trustee. The date of the delivery of the resignation shall be the effective date of the resignation. No Court action or other proceeding shall be necessary for the resignation of an individual Trustee. Every title, estate, right, power and discretion conferred on the initial Trustee under this Will is likewise conferred on any successor Trustee. (d) No Bond Required. No bond shall be required of any Trustee or successor Trustee named in this Will. (e) In providing for the establishment of this Kenneth Lee Fenton Needs Trust for the benefit of my said son Kenneth Lee Fenton, I am aware of the special circumstances and disabilities affecting Kenneth which may cause or will cause him to be eligible for various local, state and federal benefits and entitlements, as well as possible assistance provided by various private agencies and organizations. The primary purpose of this trust is to assure that Kenneth achieves his maximum potential and leads as full, independent and normal a life as possible. To that end, it is my wish that the individual trustees view themselves not only as trustees in the traditional sense, but also as protector, guardian and advocate for my said son. Correspondingly, the trustees shall expend the income and principal of the trust in ways that best further these goals, and under the following terms and conditions: (i) The trustees, within their complete and unfettered discretion, shall apply the income and principal of the trust in furtherance of the purposes of the trust as set forth above and generally to enhance the life of my son, Kenneth, if living, but only to the extent not provided for by insurance or by Federal, State, local or any other a assistance programs of any nature whatsoever, including Supplemental Security Income benefits under the Federal Income Maintenance Program as then existing. The trustees shall have full powers of choice and discretion over the expenditure of ~~ payments of the trust. The trustees shall provide trust payments of such an amount ~~ as not to preclude payment of the maximum amount of any Federal, State, local or ~~ other assistance programs, as noted above. The income and principal of this trust r ,l i may therefore be used as judged necessary and appropriate as a supplement to, but not to supplant, such Federal, State, local or other assistance, and to the extent the income of this trust is not used, the trustees may accumulate the income and add it to ' ~ the principal of the trust. (ii) The trustees are empowered to collect and expend on behalf of my said son, Kenneth, all governmental financial assistance benefits to which he is otherwise entitled; provided that such funds shall not be commingled with the other funds of ~ this trust. (iii) In the exercise of discretion with respect to income and principal Last Will and Testament of Guy S. Fenton Page 3 of 7 ~8~ ~~ distributions for Kenneth, if any, the trustees shall bear in mind my express desire to preserve, to the greatest extent possible, this trust's assets for eventual distribution to my descendants other than my said son, Kenneth, whether outright or in trust. The foregoing sentence is in no way intended to limit the sole and absolute discretion of the trustees with respect to such distributions or to give any remainderman any right to challenge any distribution made by the trustees in the proper exercise of such discretion. Rather, said sentence is intended to aid the trustees and any Court or administrative agency in properly interpreting my intent in establishing this trust, namely, that the needs of my son, Kenneth, be provided for only to the extent that govemmental benefits and entitlements and other resources are either unavailable, inadequate, or have been exhausted. (iv) If any govemmental agency determines that this Trust is an "available resource" to be utilized and exhausted to pay for services for Kenneth otherwise provided by public funding, then the trustees may, at their complete discretion, elect to terminate this trust, in which case the trust assets may be distributed. to The Family Trust, 711 Bingham Street, Pittsburgh, Pennsylvania 152Q3 to be held for the benefit of Kenneth in accordance with the terms and conditions of The Family Trust Master Trust Agreement I, or if the trustees choose not to distribute the assets to The Family Trust, or if for any reason The Family Trust does not accept the trust assets, then they shall be distributed in accordance with subparagraph 6(e)(v) below as if my said son, Kenneth, were then deceased. (v) Upon the death of my said son, Kenneth, the principal of his trust as then constituted, together with any accrued and undistributed income thereon, shall be distributed to his then living descendants, per stirpes, and, in default of such then living descendants, the balance of his trust shall be divided and distributed to the then remaining and surviving heirs pursuant to Paragraph Third of this Will, per stirpes and no[ per capita. (f) Trustee's Judgment.Final. The judgment of the Trustee as to the amount of payments or applications of principal or income shall be final and conclusive on all persons interested, or who may become interested, rn the Trust estate. On making any payments or applications of principal, the Trustee shall be fully released and discharged from all further liability or accountability (g) Additions to Corpus. Any property to which my son Kenneth Lee Fenton may be entitled may be added to the corpus of this Trust and administered in accordance with the terms and conditions of this Trust. To the extent that the Trustee may for some reason have the authority, whether by appointment as Guardian of the estate, special guardian, or otherwise, to determine the disposition of any property to which my son Kenneth Lee Fenton may be entitled, I direct the Trustee to add the property to the corpus of this Trust. (h) Spendthrift Provisions. No beneficiary of this Trust shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate or otherwise dispose of any right, title or interest that the beneficiary may acquire in the income or principal of the Trust estate until the income or principal has actually been paid over to the beneficiary by the Trustee. Nor shall the income or principal of the Trust estate, or any part of it, or any interest of arry beneficiary under this Will be liable for, or to any extent subject to, any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive assets of the Trust estate, either principal or income, for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors of the beneficiary. Any right of \ receipt shall be suspended and may not be exercised by any beneficiary on the filing of a `1 proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued S during bankruptcy proceedings and shall be restored only after the entry of a final order of `~:~ discharge of the beneficiary as debtor. _:! v ~~ SEVENTH (a) Grant of Powers. My Executor, in the administration of my Estate, and my Trustee in `~(` the administration of the Michael A. Fenton Trust established in Paragraph 5, and my Trustee in the administration of the Kenneth Lee Fenton Needs Trust established in Paragraph 6, but in regard to ~~~, the Kenneth Lee Fenton Needs Trust only to the extent not inconsistent with the provisions, purposes and intentions of that Needs Trust as described in Paragraph 6, (together referred to as ~~ 'my fiduciaries"), shall have the powers and authorities set forth in this Article. These powers may ~ be exercised by my fiduciaries in their sole and absolute discretion, without the permission or order of any Court. These powers shall be supplementary to the powers conferred by law, including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. (b) Retention of Assets. My fiduciaries shall have the power to retain any or all property Last wll and Testament of Guy S. Fenton Page 4 of 7 ~18R w~~ of my Estate or Trust corpus, however received or acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though retention may leave a disproportionately large amount of the value of my Estate invested in one type of property. (c) Transfer of Assets. My fiduciaries shall have the power to sell, transfer and convey any property, of whatever nature, including real property, and wherever situated, that I may own at the time of my death, or that may come into my Estate or into the Trust corpus at or after my death. The sale, transfer or conveyance may be by public or private sale, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. (d) Investment. My fiduciaries shall have the power to invest and reinvest any property in my Estate or in the Trust corpus in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and, generally, in any property and in proportions of property as my fiduciaries deem advisable, even though such investments are not of the character or proportions authorized by applicable law for the investment of such funds. (e) Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose for any periods of time and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise encumber any property in my Estate or in the Trust corpus to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. (f) Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in each, in divided or undivided interests, and the power to determine which assets shall be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. (g) Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated or disabled. The distributions or payments shall be made in any one or more of the following ways, at the discretion of my fiduciaries: (1) Directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the Guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; (6) to any other person who shall have the care and custody of the person of the beneficiary; or (7) to a needs trust or other such trust similar to that which is created in paragraph (6) of thss Will or such other trust designed to supplement, but not to supplant, any insurance, Federal, State, local or other assistance, or other benefyts due the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. For purposes of this Paragraph Seventh, "minor" is defined to mean any person under the age of twenty-one (21). (h) Disposition of Business Interests. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms, as they deem appropriate. This power includes, but is not limited to (1) the power to invest additional sums in any business, even to the extent that my Estate or the Trust corpus may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (2) '~ the power- to act as or to select other persons to act as directors, officers or employees of any 1' busyness, to be compensated without regard to being a fiduciary under this Will; and (3) the power j .1_ to make any other arrangements in regard to any business as my fiduciaries shall deem proper. 'i~ (i) Employment of Agents. My fiduciaries shall have the power to employ and pay the ~~ compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment `~ counsel, accountants, bookkeepers or other agents or providers of services as my fiduciaries deem advisable in the administration of my Estate. ~. (j) Commissions. My fiduciaries shall have the power to take reasonable commissions ~~ on account at any time during the administration of my Estate or of the Trust without the approval ~ of any beneficiary or of the Court, but subject to allowance or disallowance on the settlement of the final accounts of my fiduciaries. (k) Third Party Reliance. No person or corporation dealing with my Executor shall be required to see to the application of any property paid or delivered to my Executor, or to inquire into either the authority of my Executor to enter into any transaction or the expediency or propriety of Last loll and Testament of Guy S. Fenton Page 5 of 7 ~~8~ ~lfr any transaction entered into by my Executor. EIGHTH Any and all payment or payments of any sum or sums; whether in cash or in kind and whether for principal or income, payable to any said child or children, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment and pledge, and free from control by the creditors of any such beneficiary. All shares of principal and income herein given shall be free from anticipation, assignment, pledge or obligations of any beneficiary, and shall not be subject to any execution or attachments. NINTH I hereby nominate, constitute and appoint my daughter Susan A. Scott as Executrix of this my Last Will and Testament, In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of my said daughter, I nominate, constitute and appoint Citizens Bank of 665 North East Street, Cazlisle, Pennsylvania 17013, as Executor of this my Last Will and Testament. I further direct that no bond or other security shall be required of any Executor or Executrix appointed in this Will for the performance of his, her or its duties in any jurisdiction in which he, she or it may be called upon to act. The teams Executor or Executrix may be used interchangeably in this Will and shall refer to any Executor or Executrix appointed in this will, or any other Administrator appointed by a court of competent jurisdiction. TENTH In addition to, and not in limitation of, the powers conferred by law or by other provisions of this Will, my Executrix shall have the following powers, each of which may be exercised from time to time by my Executrix in her sole discreCion: (a} To retain in the form received, and to sell either at public or private sale, or to distribute in kind, any real or personal property. (b) To manage both real and personal property. (c) To invest and reinvest in all forms of property, notwithstanding the fact that any or all of the investments made are of a character or size which but for this expressed authority would not be considered proper for an Executrix. (d) To exercise any option or rights arising from the ownership of investments. (e) To compromise claims without court approval and without the consent of any beneficiary. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on seven (7) pages (including notary page), this 24th day of February, 2002. --~ ~=_.. c_c ~'-s'.ct1,,..?Nt! (SEAL) Guy S. enton Signed, sealed, published, and declared by Guy S. Fenton, the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~' ,c~ ,~~/{-car ..e/ , ~ _.-~2 ;') i; ~-_..,- ~- t,.c-~, ~I~~ras~ Last Will and Testament of Guy S. Fenton Q Page 6 of T ~~v~ ~~ COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND ) We, Guy S. Fenton, the Testator in, and Stephen _:. 'r'iley and Trisha A, i~iess ,the witnesses, to the Last Will and Testament, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: that I, the Testator, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and that we, the witnesses, were present and saw the Testator sign and execute the instrument as his Last Will and Testament, that he signed it willingly and executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Last Will and Testament as a witness and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. ~ _~ Guy 5. Fenton _~ -~~ 7 ---~~ Subscribed, sworn to and acknowledged before me by the Testator and the witnesses above- named, this 24th day of February, 2002. ~ `l~ Notary Public No A1tIAl sEAt. aueEar c. FaEtir, aoraer puBUc CANLISLE, CUMBERIANp COUHYY, Pp P.1 :' CJMMI5SION EXPAIpES~JUNEy,~li02 Last Will and Testament of Guy S. Fenton Page 7 of 7 q~f>t ~~ . ~ ~ ~~ ~~