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Home My WebLink About06-10-0915056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po sox 2aosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ ~ 08 00165 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 199-07-4173 02/12/2008 03/01 /1920 Decedent's Last Name Suffix Decedent's First Name MI Ream ' Katheryn (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 t~E 1. Original Retum 2. Supplemental Return 3. Remainder Retum (date of death prior to 12-13-82) I'm",~'r 4. Limited Estate 4m..,;~ 4a. Future Interest Compromise (date of a„::~ 5. Federal Estate Tax Retum Required death after 12-12-82) C!~ 6. Decedent Died Testate +'-':: 7. Decedent Maintained a Living Trust _ ~ 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 0. ~;'> 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 r•~ Stephen Paul Ream (610) 872-380 ~ ~ Firm Name (If Applicable) _ t:.. _ ~. _. __.. ..... ..,..__ ___._-- REGISTER O E OIJ~ First line of address ~+IJ3 ~ i ~ 301 Coebourn Blvd ~ ' ~ j : ~ Second line of address.. _ _. ~ •• (, tl Clty or POSt Office State ZIP Code t.._....... .. _ DATE FILED Brookhaven Pa 19015 Correspondent's a-mail address: t'i { C~ ~,~' -~,._ Under penalties of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSO RESP N LE F FILI N DATE 'Z d (~ ~ ADDRESS ~ A / IJ r1 L~ d ~r7 N ~~/ r) ~`J ~ r/ K l-f rH/~'7iJl ~r4- 1 / 0 ~ S PREPARER OTHER THAN REPRE ENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 - __~ T 15056052059 T REV-1500 EX Decedent's Social Security Number Katheryn Ream ' 199-07-4173 s Name: Decedent RECAPITULATION 1 0.00 1. Real estate (Schedule A) ........................................... . . 2 378,404.62 2. Stocks and Bonds (Schedule B) ..................................... . .. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0.00 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. 0.00 5. p P Y( ) ...... Cash, Bank De osits & Miscellaneous Personal Pro ert Schedule E 5. .. 201,416.17 6. Jointly Owned Property (Schedule F) _ :":' Separate Billing Requested ..... .. 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 67 142 960 (Schedule G) Separate Billing Requested..... ... 7. , . 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 722,781.46 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 30,900.10 10. g ( ) ............. Debts of Decedent, Mort age Liabilities, & Liens Schedule I 10. ... 7,959.07 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. 38,859.17 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 683,892.29 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 00 0 an election to tax has not been made (Schedule J) ..................... ... 13. . 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. 683,892.29 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 .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 16. 683,922.29 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 30,776.50 19. TAX DUE ...................................................... ... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side2 15056052059 ~p ~, REV-1500 EX Page 3 , rlpr_prlpnt'c Cemnlete Address: ~Ire,Number ~~~~ - , ~ 08 00165 DECEDENTS NAME - DECEDENTS SOCIAL SECURITY NUMBER Katheryn Ream 199-07-4173 STREET ADDRESS 4831 Trindle Rd CITY Mechanicsburg STATE Pa ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 30,776.50 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 31, 500.00 C. Discount 1,350.00 Total Credits (A + B + C) (2) 32,850.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 20,734.87 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) 5. 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 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ b. retain the right to designate who shall use the property transferred or its income : ...................................... ...... ^ c. retain a reversionary interest; or .................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 3. Did decedent own an "intrust 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. 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)]. 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-1500 EX Page 3 flpr_prlpnt'c Cemnlete Address: _ FIIg,Numger _ r ..... "' 08 00165 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Katheryn Ream 199-07-4173 STREET ADDRESS 4831 Trindle Rd CITY Mechanicsburg STATE Pa ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 31,500.00 C. Discount 1,350.00 3. Interest/Penalty if applicable D. Interest E. Penally (1) 30,776.50 Total Credits (A+ B + C) (2) 32,850.00 Total InterestlPenalty (D + E ) 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 20,734.97 (4) (5) (5A) (56) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ b. retain the right to designate who shall use the property transferred or its income :...................................... ...... ^ c. retain a reversionary interest; or .................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 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? .................................................................... ...... a 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)J. 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)]. 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-1503 EX+ (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT 5~~~~~~~ STOCKS & BONDS ESTATE OF FILE NUMBER Katheryn Ream 2008-00165 All property jointlyowned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV 1508 EX+ (8-98) ' ~ SCEIEpt~LE E p CASH BANK DEPOSITS, 8c MISC. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Katheryn Ream '2008-00165 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Honda 2003 SDN 2 DR VIN# 1HGEM22273L031402 Blue Book minus major repairs 6,278.00 2 Eastern Regional Conference, Churches of God Certificate 683 5,480.01 3 Eastem Regional Conference, Churches of God Certificate 684 10,641.48 4 Eastem Regional Conference, Churches of God Certificate 685 20,007.77 5 Eastern Regional Conference, Churches of God Certificate 686 2,215.44 6 Eastern Regional Conference, Churches of God Certificate 687 2,002.58 7 PNC Savings Act# 5002173805 4,777.51 8 PNC Checking Act# 5070098536 61,029.76 9. PNC 1-800762-6111 US Gov Savings EE Bonds 88,238.40 10 State Retirement Income Final Payment 164.76 11 Wachovia Act3 3000064764415 452.90 12 Penn Treaty Net. America Issuance Company (refund Prem) 118.34 13 Verizon Refund 9 22 TOTAL (Also enter on line 5, Recapitulation) s I 201,416.17 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 6 INTER-VIVOS TRANSFERS & MISC. NON-PROBATE. PROPERTY ESTATE OF FILE NUMBER Katheryn Ream 2008-00165 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 NUMBE DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH ACCPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ~~ 1St National Bank IRA 7150002 Certificate Of Deposit 20,644.94 100 20,644.94 2 Metlife Annuity Act# a2065631 7,229.50 100 7,229.50 3 Lincoln Financial Annuity Act# 0007407619 8,432.41 100 8,432.41 4 Lincoln Financial Annuity Act# 00074076704 31,587.85 100 31,587.85 5 Old Mutual Annuity Act# D554449 18,475.09 100 18,475.09 6 Old Mutual Annuity Act# 01130199 20,548.00 100 20,548.00 7 River Source Fixed Annuity Act# 930041517424004 18,777.08 100 18,777.08 8 The Hartford Annuity Act# 990994357 17,245.80 100 17,245.80 TOTAL (Also enter on line 7 Recapitulation) E I 142,940.67 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Katheryn Ream 2008-00165 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 ~ Myers Funeral Home: Professional Services 3,115.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 20,000.00 Name of Personal Representative(s) Stephen Ream Social Security Number(s)/EIN Number of Personal Representative(s) 207-34-5658 _ Street Address 301 Coebourn Blvd City Brookhaven .state Pa Z;p 19015 Year(s) Commission Paid: 3% 2. Attorney Fees 562.50 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant SUeet Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 380.00 5. Accountant's Fees 6,800.00 6. Tax Return Preparer's Fees ~. Notary Fee 5.00 8 US IRS 20.60 a Vitalchek 17.00 s TOTAL (Also enter on line 9, Recapitulation) I E 30,900.10 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Katheryn Ream 2008-00165 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~~ West Shore EMS 78896-QQITA 08-27-2008 36.00 2 West Shore EMS 3098257A 01/08/2008 802.81 3 Quantum Imaging 78896-QQITA 04-10-2008 438.00 4 Quantum Imaging 282918-QQITA 189.00 5 Quantum Imaging 78896-QQITA 03-10-2008 72.00 6 Verizon 717 731 1435 02/2812008 22.55 7 Verizon 717 731 1435 01/28/2008 22.55 8 Quantum Imaging 627.00 9 Quantum Imaging 78896-QQITA 2,491.00 10 S. P. Event Emerg Med 116.03 11 Assoc Cardiologistics 135.00 12 Art Quatro Tax Preparer no receipt 100.00 13 Pa Dept of Revenue (2006) 323.00 14 U.S. Dept. of Treasury IRS (2007) 2,196.00 15 Pa Dept of Revenue (2007) 388.13 TOTAL (Also enter on line 10, Recapitulation) ; I 7,959.07 (If more space is needed, insert additional sheets of the same size) +~ REV-1513 EX+ (9.00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE J BENEFICIARIES ESTATE OF FILE NUMBER Katheryn Ream ~ 2008-00165 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 [nclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)} 1 Stephen P. Ream, 301 Coeboum_Blvd, Brookhaven, Pa Son 30% 2 Toni Thumma, P.O. Box 176, 55 Blue Jay Rd, Vanderwagen, N. 87326 Daughter 30% 3 Mark Ream,1213Green Tee Lane, Rocky Mount, NC. 27804 Grandson 10% 4 Sonja Comegna, 9 Crestline Dr., Manchester, Pa. 17345 Granddaughter 10% 5 John Thumma, 232 N. Middlesex Rd., Carlisle, Pa. 17013 Grandson 10% 6 Kathryn Griffith, P.O. Box 22, Brisbin, Pa. 16620 Granddaughter 10°10 II 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ S (If more space is needed, insert additional sheets of the same size} t i t REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA ~ j ~ . ~ CERTIFICATE OF GRANT OF LETTERS No . 2008- 00165 PA No . 21- 08- 0165 Estate Of: KATHERYNREAM (First, Middle, Lastl Late Of : EAST PENNSBORO TOWNSHIP CUMBERLAND COUNTY Deceased Social Securi ty No : 199-07-4173 WHEREAS, on the 15th day of February 2008 an instrument dated May 18th 1998 was admitted to probate as the last will of KATHERYN REAM (First, Middle, Lastl late of EAST PENNSBORO TOWNSH/P, CUMBERLAND County, who died on the 12th day of February 2008 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: STEPHEN PAUL REAM who has duly qualified as EXECUTOR(R/XI and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 15th day of February ?^^Q Q:\O~rICE\WPWIN\WILLS\REAMKATH.WIL May 18, 1998 , shall be taken into account only to the extent that it does not result in an increase in state death taxes which would otherwise be payable; (2) the sum disposed of by this Article shall be reduced by the value of property which passes outside the terms of this Will or which passes under other Articles of this Will and which does not qualify for the estate tax charitable or marital deductions; and (3) the sum disposed of by this Article shall be reduced by charges against the principal of my estate which do not qualify as federal estate tax deductions. In making the computations necessary to determine the amount of this pecuniary bequest, valuations and credit amounts as finally determined for federal estate tax purposes shall control. I direct my trustee to hold, administer and distribute the trust as follows: a. During the lifetime of my spouse, my trustee shall pay to or for the benefit of my spouse, in quarterly or more frequent installments, all of the net income of the trust. b. During the lifetime of my spouse, my trustee, in its sole and absolute discretion, may also pay to or for the benefit of my spouse such portions of the principal of the trust as my trustee deems advisable to liberally provide for my spouse's health, support and maintenance after taking into account his other resources. c. During the lifetime of my spouse, my trustee, in its sole and absolute discretion, may also pay to or apply for the benefit of any child or children of mine such portions of the principal of the trust as my trustee deems advisable to liberally provide for such child or children's health, support, maintenance and education (including higher and special education); provided, however, that no such principal invasion shall be made for the benefit of any child or children of mine until my spouse's health, support and maintenance shall first have been adequately provided for. Katheryn eam Page 4 of 23 Q:\OFFICE\WPWINIWILLS\REAMKATH.bVIL May 18, 1998 , d. NIy Husband is authorized, at any time and from time to time, upon written notice delivered to my trustee, to withdraw from trust principal an amount or amounts not to exceed, in the aggregate, five thousand dollars ($5,000.00) per year or five percent (5%) of the principal market value of the trust per year, whichever is greater, as determined on the last day of the calendar year during which such withdrawal is made. The right of withdrawal shall be non-cumulative. e. Upon the death of my Husband, my trustee shall divide the remaining trust principal in the following manner: (1) thirty percent (30%) to my son, STEPHEN PAUL REAM, or in the event he is not then living then to his then living issue, per stirpes; (2) thirty percent (30%) to my daughter, TONI R. THUMMA, or in the event she is not then living then to her then living issue, per stirpes; (3) ten percent (10%) to my granddaughter, KATHRYN THUMMA; (4) ten percent (10%) to my granddaughter, SONJA COMEGNA; (5) ten percent (10%) to my grandson, JOHN THUMMA; and (6) ten percent (10%) to my grandson, MARK REAM. In the event any of my grandchildren are not living on the date of my death, their share of the residue of my estate shall be distributed equally to my then living grandchildren as outlined in this paragraph (1) My trustee shall distribute the shares of each child and grandchild of mine then living to that child or grandchild, provided, however, that in the event any grandchild of mine shall be under the age of twenty-one (21), my trustee shall hold that grandchild's share in a separate trust for the benefit of that grandchild, to be administered and distributed as provided in Article "SIXTH", Paragraph "A". (2) My trustee shall hold the share of each deceased child of mine, who leaves a child or children (my "grandchild" or "grandchildren") then living, and under the age of twenty-one (21) in separate trusts for the benefit of each ~~~ _~ c%sa, ~ ~c~g Katheryn Ream Page 5 of 23 ' O:\OPrICE`•.WP`NINIW ILLS\REAMKATH.'NIL May 18, t 998 , grandchild, to be administered and distributed as provided in Article "SIXTH", of the Will. 2. Marital Trust. For this Marital Trust, I give all the rest, residue and remainder of the disclaimed property, of every kind and nature and wheresoever situated, whether real or personal, to my trustee to be held, administered and distributed as follows: a. My trustee shall pay to or for the benefit of my Husband all of the net income from the trust in quarterly or more frequent installments so long as he shall live. b. My trustee, in its sole and absolute discretion, may also pay to or apply for the benefit of my Husband such portions of the principal of the trust as my trustee deems appropriate to liberally provide for my Husband's health, support and maintenance after taking into account his other resources. c. Upon the death of my Husband, my trustee shall distribute the principal of the trust to or for the benefit of one or more persons or organizations as my Husband may appoint by specific reference thereto in his Last Will and Tcst~~ment, admitted to pl°oi~~itc~. Such appoint;meat may be outright or in trust and includes the right of my Husband to appoint such property to his estate. d. If my Husband shall fail to exercise the power of appointment, in whole or in part, then upon the death of my Husband, my trustee shall divide the remaining trust principal, or the part thereof as to which the power of appointment was not validly exercised, in the following manner: (1) thirty percent (30%) to my son, STEPHEN PAUL REAM, or in the event he is not then living then to his then living issue, per stirpes; (2) thirty percent (30%) to my daughter, TONI R. THUMMA, or in the event she is not then living then to her then living issue, per stirpes; (3) ten percent (10%) to my granddaughter, KATHRYN THUMMA; (4) ten percent (10%) to my granddaughter, SONJA COMEGNA; (5) ten percent (10%) to my Katheryn eam Page 6 of 23 0:10RFICE`,W PWIN\W ILLS\REAMKATH.W IL May 18, 1998 , grandson, JOHN THUMMA; and (6) ten percent (10%) to my grandson, MARK REAM. In the event any of my grandchildren are not living at the time this trust is to be distributed, their share of the trust estate shall be equally distributed to my then living grandchildren as outlined in this paragraph. (1) My trustee shall distribute the shares of each grandchild of mine then living to that grandchild, provided, however, that if any grandchild of mine shall then be under the age of twenty-one (21), my trustee shall hold that grandchild's share in a separate trust for the benefit of that grandchild, to be administered and distributed as provided in Article "SIXTH", Paragraph "A". (2) My trustee shall hold the share of each grandchild of mine then living, in separate trusts for the benefit of each grandchild, to be administered and distributed as provided in Article "SIXTH", of the Will. FIFTH: DISPOSITION WHEN SPOUSE NOT LIVING. If my Husband does not survive me, I leave all of the rest, residue, and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at the time of my death (rny "residuary estate") to my children ~~nd grandchildrez~i as follows: (1) thirty percent (30%) of my residuary estate to my son, STEPHEN PAUL REAM, or in the event he is not then living then to his then living issue, per stirpes; (2) thirty percent (30%) of my residuary estate to my daughter, TONI R. THUMMA, or in the event she is not then living then to her then living issue, per stirpes; (3) ten percent (10%) of my residuary estate to my granddaughter, KATHRYN THUMMA; (4) ten percent (10%) of my residuary estate to my granddaughter, SONJA COMEGNA; (5) ten percent (10%) of my residuary estate to my grandson, JOHN THUMMA; and (6) ten percent (10%) of my residuary estate to my grandson, MARK REAM. In the event any of my grandchildren as outlined above. are not living on the date of my death, their share shall be distributed equally to my then living grandchildren as outlined in this ~ ~~.-~. Katheryn eam Page 7 of 23 D:S.OF~ICEIWPWIPJ`.WILLS\REAMKATH.WIL May 18, 1998 paragraph. In the event any grandchild of mine shall be under the age of twenty-one (21) at the time of distribution to him or her, then their share shall be given IN TRUST to be administered and distributed as provided in Article "SIXTH", Paragraph "A" of this Will. SIXTH: SEPARATE TRUSTS FOR GRANDCHILDREN. If my trustee shall receive any amount on behalf of any grandchild of mine (hereinafter sometimes referred to as "beneficiary"), pursuant to the provisions of Articles "FOURTH" or "FIFTH" of this Will, I direct that my trustee shall hold the amount received in trust, and shall administer and distribute that grandchild's trust in the following manner: A. Until said grandchild shall reach the age of twenty-one (21) my trustee. shall pay to or apply for the benefit of each grandchild all of the net income of their respective trusts in quarterly or more frequent installments. B. I authorize my trustee to pay or apply principal of the trusts, at any time, to or for the benefit of such grandchild, even to the point of exhausting trust principal, in such amounts as my trustee, in its absolute discretion, deems necessary or advisable to t~i•ovide for the support, maintenance, education and health of such grandchild. For example, but not by way of limitation, my trustee may pay or apply trust principal, in my trustee's absolute discretion, for expenses customarily related to assist in purchasing a primary residence, to assist in purchasing a business, or to assist in entering a trade or profession. In determining the amount of principal to be disbursed, my trustee shall take into consider. ation any other resources available to such grandchild. C. Upon the beneficiary reaching the age of twenty-one (21), the trust for such grandchild shall terminate and my trustee shall distribute to such grandchild all of the trust assets remaining on hand. ~. ,/. Ka`theryn~ eam Page 8 of 23 Q:\OF~ICE\WPWIN\WILLS\REAMKATH.WIL May 18, 1998 , D. If the beneficiary dies before reaching age twenty-one (21) my trustee shall distribute the trust principal in equal shares to my then living grandchildren as mentioned in this Will, provided that in the event that any grandchild is under the age of twenty-one (21) years then his or her share shall be held IN TRUST to be administered and distributed as provided in this Article. SEVENTH: TRUSTEE'S JUDGMENT FINAL. The judgment of the trustee as to the amount of payments or applications of principal or income pursuant to this Paragraph 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. By way of explanation and example and not byway of limitation, the trustee's power and authority to make discretionary payments to or for my grandchildren may include expenditures for basic maintenance and support; elementary or secondary education; post-secondary technical or vocational training; college, postgraduate, and professional study; and assistance in connection with marriage, acquisition and fw~nishing of a home, and commencing a business or j~rofession. These payments may be made as the trustee thinks suitable for each grandchild, in light of the needs, aptitude, and separate estate of the grandchild and the value and expected duration of the trust from which the payments are to be made. EIGHTH: SPENDTHRIFT PROVISION. No beneficiary of any trust created hereunder 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 any beneficiary under this Will be liable for, or to any extent subject to, any debts of any K'atheryrl-Ream Page 9 of 23 • Q:\OFFICE\WPWIN\W ILLS\REAMKATH.WIL May 18, 1998 kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive or withdraw assets of any such 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 or withdrawal 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. NINTH: RULE AGAINST PERPETUITIES. Notwithstanding anything in this Will to the contrary, I direct that no trust created hereunder shall continue for a period longer than permissible under my domiciliary state's Rule Against Perpetuities, and upon the expiration of such period, each such trust shall terminate and the assets thereof shall be distributed outright to those persons then in being who would be entitled to receive the trust principal from that trust at the time of the termination specified. TENTH: JOINING OF TRUSTS. If at the termination of any trust created under this Will any part of the trust principal is to be distributed to a person who shall then be the beneficiary of any other trust created under this Will, I direct that such person's part of the trust principal be added to his or her trust, to be administered and distributed as an integral part thereof. ELEVENTH: POWERS OF ADMINISTRATION. I confer upon my executors and upon any trustee serving under this Will all powers granted to fiduciaries under the laws of the Commonwealth of Pennsylvania, whether my estate is administered in the Commonwealth of Pennsylvania or elsewhere. In addition to the powers granted by law, I authorize my executors or other legal representatives of my estate and any trustee serving under this Will: ~~ Lathery Ream Page 10 of 23 r O:\OFFICE\WPWIN\WILLS\REAMKATH.WIL May 18, 1998 A. To accept additions to my estate or to any trust under my Will from any source. B. To acquire the remaining undivided interest in property of my estate or trust in which my executor or trustee, in fiduciary capacity, holds an undivided interest. C. To invest and reinvest the assets of my estate or any trusts created under this Will in securities or in real or personal property, whether within or outside of Pennsylvania or the United States, without the need for diversification as to kind or amount and without being limited to investments authorized bylaw for fiduciaries. More specifically, but not byway of limitation, I authorize and empower such executors or trustee to: 1. Invest in discretionary common trust funds, mutual funds, investment trusts, unsecured obligations, stocks, bonds, and real estate. 2. Retain as long as such executors or trustee deem proper any real or personal property or any stocks, bonds, notes or other securities (including securities issued by my corporate fiduciary) which I own at my death or which are subsequently acquired. D. To effect and keep in force fire, rent, title, liability, casualty or other insurance to protect the property of the estate or trust and to protect the fiduciary. E. With respect to any property, real or personal, or any estate therein owned by my estate or trust, except where such property or any estate therein is specifically disposed of: 1. To take possession of, collect the rents from and manage the same. 2. To sell the same at public or private sale, and upon such terms and conditions, including credit, as to my fiduciary shall seem advisable. ther Refs am Pa e 11 of 23 Y g O:\OFFICE`,WPWiN\W ILLS\REAMKA7H.W IL May 18, 1998 3. To lease, mortgage, partition, or subdivide the same, even where the terms of such lease or mortgage shall extend beyond the administration of my estate or the term of any trust. 4. To abandon property which does not have sufficient economic value, in my executors' or my trustee's judgment, to make it worth protecting. 5. To repair or improve the same. 6. To grant options for the sale of same for a period not exceeding six (6) months. F. With respect to any mortgage held by the estate or trust, to continue the same upon and after maturity, with or without renewal extension, upon such terms as the fiduciary deems advisable, or to foreclose, as an incident to collection of any bond or note, any mortgage securing such bond or note, and to purchase the mortgaged property or acquire the property by deed from the mortgagor in lieu of foreclosure. G. To employ any bank or trust company incorporated in the state of my domicile, any national bank located in the state of my domicile or any private barikc~i• duly authorized to engage in business in the state of my domicile as custodian of any stock or other securities held as fiduciary, and the cost thereof, except in the case of a corporate fiduciary, shall be a charge upon the estate or trust. H. To cause any stock or other securities to be registered and held in the name of a nominee. I. In the case of the survivor of two or more fiduciaries, to continue to administer the property of the estate or trust without the appointment of a successor fiduciary. J. As substitute or successor fiduciary, to succeed to all of the powers, duties and discretion of the original fiduciary, with respect to the estate or trust, as were given to the original fiduciary. ~._ Kathery eam Page 12 of 23 r O:\OFFICE\W PW I N\W ILLS\REAMKATH. W IL May 18, 1998 ' K. To contest, compromise or otherwise settle any claim in favor of the estate, trust or fiduciary or in favor of third persons and against the estate, trust or fiduciary, or to submit the same to arbitration, without judicial approval. L. With respect to any shares of stock or other securities owned by my executors or by any trustee: 1. To vote or refrain from voting, in person or by proxy, discretionary or otherwise, such shares of stock or other securities. 2. To pay calls, assessments and any other sums chargeable or accruing against or on account of shares of stock, bonds, debentures or other corporate securities, whenever such payments may be legally enforceable against the fiduciary or any property of the estate or trust or the fiduciary deems payment expedient and for the best interests of the estate or trust. 3. To sell or exercise stock subscription or conversion rights, participate in foreclosures, reorganizations, consolidations, mergers, or liquidations and to consent to corporate sales, leases and encumbrances. M. To execute and deliver agreements, assignments, bills of sale, contracts, deed, notes, receipts and any other instruments necessary or appropriate for the administration of the estate or trust. N. In the case of a trustee, to hold the property of two or more trusts or parts of such trusts created by the same instrument as an undivided whole without separation as between such trusts or parts, provided that such separate trusts or parts shall have undivided interests and provided further that no such holding shall defer the vesting of any estate in possession or otherwise. O. To make distribution in cash, in kind valued at fair market value of the property at the date of distribution, or partly in each, without being required to make pro rata distributions of such property. ,~ ~ _, Kathery ~ Ream Page 13 of 23 ` O:\OFFICE\WPWIN\WILLSIREAMKATH.WIL May 18, 1998 • ~~ P. To pay all reasonable and proper expenses of administration from the property of the estate or trust, including any reasonable counsel fees which the fiduciary may incur. Q. To employ and remunerate agents to perform necessary services far the estate or for any trust created thereunder such as, but not limited to, accountants, attorneys, investment advisors, actuaries, appraisers and custodians. R. To borrow in the name of my estate or trusts from themselves or others and secure such loans by mortgage, note, or pledge, at prevailing rates of interest. S. To claim administrative expenses of my estate either as income tax deductions or as estate tax deductions, in my executor's sole discretion, without regard to whether such expenses are payable from income or principal, and without the necessity of making adjustments or reimbursements between principal and income or among the property interests of the various beneficiaries of my estate. I exonerate my executors from any liability arising from the claim of a beneficiary of my estate whose entitlement under the terms of my Will has been diminished by my executors' elections. T. To execute, file and deliver proofs of claim or receipts required to collect all policies of life insurance on my life which name my estate or any trust created hereunder as beneficiary; elect any optional modes of settlement available under such policies; receive, administer and distribute the proceeds of such policies in accordance with the dispositive provisions of this Will. The receipt of my executor or my trustee shall constitute full acquittance to any insurance company for policy proceeds paid. U. To terminate and distribute outright to the income beneficiaries thereof the assets of any trust which, in the opinion of my trustee, has become so small y /. J 1G, .c. ~~/i.[ .2-~i ..; ti,~. ~ sl.~--~ Katheryn Ream Page 14 of 23 O:\OFFICE\W PW IN\W ILLS\REAMKATH. W IL May 18, 1998 ' . ~ ~ , that it is uneconomic and not in the best interests of the trust beneficiary or beneficiaries to continue. V. To allocate, in their sole and absolute discretion, any amount of the exemption from generation skipping taxes allowed under Internal Revenue Code, Section 2631(a), to property of which I am the transferor, including property transferred during my lifetime to which no allocation has previously been made, without the necessity of making adjustment or reimbursement to any person or trust as a result of such allocation. W. To combine trusts having substantially identical terms and with the same beneficiary or beneficiaries, whether created under the terms of my Will or my spouse's, to be administered and distributed as a single trust. X. To join with my surviving spouse or the executor of my Will in the execution and filing of: 1. A joint income tax return for any period prior to my death for which I have not filed a return and to agree as to the apportionment of any joint tax liability. 2. A gift tax return on gifts made by my surviving spouse and to consent to treat such gifts as being made one-half (1/~) by me, for any period prior to my death. TWELFTH: DISTRIBUTION TO MINORS AND PERSONS UNDER DISABILITY. Except as otherwise provided for herein, if any of my Estate or trust principal or income shall vest in absolute ownership in a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated, my executor or trustee shall have the authority, in my executor's or trustee's discretion, and without court authorization, to make distributions or payments in any one or more of the following ways: (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 .~_ f -y i ,rte-~~_ Katheryn eam Page 15 of 23 O:\OFFICEIWPWI(;1\W ILL$1REAMKATH.WIL May 18, 1998 • ~ . 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 apply part or all of the beneficiaries property for the beneficiaries health, education, maintenance, support or welfare; or (7) to any other person who shall have the care and custody of the person of the beneficiary. My executor or trustee shall be entitled to be paid at the same rate as testamentary trustees under the state law of my domicile for the holding and managing of property pursuant to this Article of my Will. My executor shall account in the same manner as trustees and shall not be required to render or file annual accountings with respect to the properties so held and administered for such beneficiaries. Nothing contained in this Article shall operate to suspend the absolute vesting of the share of any such beneficiary of my estate or any trust. Undistributed income may be accumulated and may from time to time be added to principal. THIRTEENTH: PAYMENT OF DEATH TAXES. My estate, inheritance, succession, transfer or other death taxes shall be paid as follows: A. If my Husband shall survive me, I direct that all estate, inheritance, succession, tr~~nsfer or other deaf.h taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes, be paid, without apportionment, out of my residuary estate established under paragraph A of Article FOURTH of this Will. B. However, if my Husband shall survive me, and validly disclaims a portion or all of my estate, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes, be paid, without ~ ~~.~A, ~.~! ~ -~~-L Katheryn eam Page 16 of 23 Q:\OFFICE\WPW IN`,W ILL$\REAMKATH.W IL May 18, 1998 apportionment, first from that part of my estate which passes under the Unified Credit Trust in Article "FIFTH" of this Will. C. To the extent that the part of my estate passing under the Unified Credit Trust in Article "FOURTH" shall not be sufficient to pay such taxes, I direct that the balance of such taxes shall be paid from the Marital Trust in Article "FOURTH" without apportionment D. If my Husband shall not survive me, I direct that all such taxes shall be paid from my residuary estate without apportionment. E. However, the aforesaid notwithstanding, if, at the time of my death, I am the beneficiary of a qualified terminable interest property (QTIP) trust, and the principal of that trust is includible in my gross estate for tax purposes, it is my direction, pursuant to the provisions of Internal Revenue Code, Section 2207A, that my executor or the trustee of such trust withhold from the shares of the remaindermen of such trust an amount by which the estate tax in my estate exceeds the amount of the estate tax which would have been payable had the trust property not been included in my estate for tax purposes. FOUR'T'EENTH: PRESUMP'T'ION IN CASE OF SIMULTANEOUS DEATH. For the purpose of this Will, in determining whether a person has survived me or another person, (1) my spouse shall be deemed to have survived me (subject to the following paragraph unless it unmistakably appears by proof that he predeceased me; and (2) in all other cases, a person shall not be deemed to have survived me or another person if he or she dies within thirty days of my death or of the death of the other person. If my spouse does not actually survive me but is deemed to survive me under the preceding paragraph, and if the property passing to my spouse under Article "FOURTH" shall result in any federal estate tax liability in my spouse's estate, then Article "FOURT)H" shall be interpreted as if my spouse had disclaimed the smaller Katheryn eam rage 17 of 23 0:10FFICE\W PW IN\W I LLS\REAMKATH.W IL May 18, 1998 of the following amounts: (1) the largest amount, if any, of my residuary estate that would result in no federal estate liability tax in either of our estates; or (2) the largest amount, if any, needed to equalize the federal estate tax liability in each of our estates. FIFTEENTH: APPOINTMENT OF EXECUTOR. I nominate and appoint my spouse, my son, STEPHEN PAUL REAM executor of this, my Will. SIXTEENTH: APPOINTMENT OF TRUSTEES. I nominate and appoint my spouse, EDWARD REAM and FARMERS BANK AND TRUST, as the initial co- trustees of any trusts created under this Will. If my spouse shall not serve as co- trustee for any reason or shall cease to serve as co-trustee for any reason, he shall not be replaced. In regard to the above nomination of co-trustees, the following shall apply: A. A co-trustee may at any time or from time to time by instrument in writing executed by the co-trustee and delivered to the other co-trustee, delegate to the other co-trustee all of the powers conferred on or otherwise vested in the co-trustees jointly; provided, however, that no discretionary power may be delegated to a co-trustee who is otherwise prohibited from exercising such power under other provisions of this instrument. The written instrument evidencing an exercise of this right of delegation shall contain a statement as to the period of time during which the delegation shall be effective. On the expiration of the delegation period, the co-trustee shall be restored to their original position in the administration of the trust estate. A co-trustee executing a delegation of powers as described shall incur no liability or responsibility whatsoever for any loss or other consequence to the trust estate that may result from any action or inaction of the co-trustee during the period that the delegation of authority is in effect. B. My individual co-trustee shall have the absolute and unrestricted right to remove my corporate co-trustee at any time she or he shall determine and name another co-trustee, provided that in the case of such removal, the successor trustee appointed by the individual co-trustee shall be someone other than a related or :2 ~ 1 Kathery Ream Page 18 of 23 r J O:\OFFICE\W PW IN\W ILLSIREAMKATH. W IL May 18, 1998 subordinate party of the individual co-trustee or beneficiaries of the trusts. Related and subordinate party shall be defined as set forth in Internal Revenue Code §672(c). C. Any co-trustee may resign from the position of trustee by executing a written resignation and delivering it to the other co-trustee, and the successor co- trustee. The date of 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 a co-trustee. D. A person shall be disqualified from acting as a trustee (1) if found by a court of competent jurisdiction to be incapacitated; or (2) if, on receipt of a written request from an adult beneficiary or a co-trustee or successor co-trustee of the trust for a written certification from a qualified physician that upon examination the physician finds the person mentally or physically capable of properly handling his or her business affairs, the person does not obtain a written certification within thirty days after receipt of the request. E. No bond shall be required of any co-trustee named in this will. F. Every title, estate, right, authority anci discretion vested in or conferred on any initial co-trustee under this Will shall likewise become and be vested in and may be exercised by any successor trustee. G. No co-trustee who is a beneficiary hereunder shall ever participate in (1) the exercise of, or decision not to exercise, any discretion to pay income or principal to or to apply income or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income), (2) the determination whether a beneficiary is disabled, (3) the decision to terminate any trust hereunder, (4) the exercise of discretion to allocate receipts or expenses between principal and income, (~) decisions to exercise tax options or (6) the selection of the property to be allocated to the marital deduction trust. ather Ream Y Page 19 of 23 ~ r ~ I ~ 4 t O:\OFFICE\WPW WIWILLS\REAMKATH.W IL May 18, 1998 C. Will Not Contractual. My spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The Will of each of us is revocable at any time, whether before or after the death of the other spouse, at the sole discretion of the spouse making the Will. D. successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, trustee, or administrator with will annexed, as the case may be. E. Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. F. Headings. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. G. Governing Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. Kathery Ream Page 21 of 23 1 ,J • ~ ` ~ 4 ~ ~ p:\OFFICE\WPW IN\W ILLS\REAMKATH.W IL May 18, 1998 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of twenty-three (23) typewritten pages, the first twenty-one (21) of which bear my signature in the margin for the purpose of identification, this 18th day of May, 1998. _ /~ , - THE YN REAM, Testatrix Signed, sealed, published and declared by the above-named Testatrix, KA.THERYN REAM, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ~~. -~ ~.~ -~~.-mot j-r~:~~.~~. ~ ; .~:1 viz f Address ~' ;. . / ,{ tG'Lt [ ~ ~ ~C`~CC ICS Address ~~_3s'~ ~?C~~~,t.fi ,~~1.~.~.t _ r ~r,~e~~ ~~'~o ~ ~ COMMUNWEALI'H Ul±' PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS: I, KATHERYN REAM, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLEDGED BEFORE ME BY KATHERYN REAM, THE TESTATRIX, THIS 18TH DAY OF MAY, 1998. ,~ KATH YN REAM, TESTATRIX .-, n Public - - ~ seal Rnondn ~. woods. -~aary l Camp Hill Boro, Cumberland ~e., n..... e7nn GvnirgA.L'OM ti ,~ ' r Q10FFICE`,W PW IM.W ILLS\FjEAMKATH. W IL May 18, 1998 CObTMONWEALTH OF PENNSYLVANIA . SS: COUNTY OF C ~IBERLAND ) ~_ ~ ~ WE, ~C'~L.~lr°Q.[~ . zi'a~-~~~ AND ~-~I ~i A• (C (~~1CI ~C~~ THE WITNF~SSES WHOSE NANTES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT A:'VD SAW THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THAT SHE SIGNED WILLINGLY AND THAT SHE EXECUTED IT AS HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. WORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS ~~ DAY OF ~ ~L~- , 1998. Witness '~~~% Q. ~fZ~C~tCL-tG~ Wit ass ~ ~ j/ I~otar ~-~~~- Notarial Seal Rhonda L. Woods, Notary Public Camp Hill Boro, Cumberland County MY Commission Expires Sept. 1, 20 1 m or, nosy vania Association o Notaries O '~_ --~ ..I7 _~""~' 0 o ~~"' 4 m o a R s a n ~. _ o V „~~ jj~?°8i ..b b~~. A (F ('~ {{~~ 7DQ9 J~ ! d PM 1= ~~ '~ ~ .~ `~ V ~~ i` ~ ~,' ..~ ~ ~ 4 ~ ~ ~ ; ~I