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Home My WebLink About07-21-09 15D56D41158 ' REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 21 09 0219 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 196-14-3126 02282009 10231920 Decedent's Last Name Suffix Decedent's First Name M I MOWERY MARY JANE (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death ^ 4 Limited Estate ^ 4 F t I prior to 12-13-82) ^ . a. u ure nterest Compromise (date of 5. Federal Estate Tax Return Required 6. Decedent Died Testate ^ 7. death after 12-12-82) Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ 9 Liti ation Pr d R i d ^ 10 (Attach Copy of Trust) ^ . g ocee s ece ve . 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 TO: Name Daytime Telephone Number ELIZABETH P• MULLAUGH 717-237-5243 Firm Name (If Applicable) REGISTER OF WILLS USE ~Y MCNEES WALLACE & NURICK LLC c7 First line of address ~ ~p ~ {,-`, f::0 ~ C ~ ~ 100 PINE STREET r_~~n *~ - _,~ ~ ~ ~~ Second line of address -.', G'7 x -- -- t ~3 ~-y C3 -v P • 0 • BOX 1166 ,;-}~7p-,~ City or Post Office State ZIP Code oATE~LED N HARRISBURG PA 17108-1166 ~" ° v~ Correspondent's a-mail address: E M U L L A U G H a M W N• C 0 M Under en ies of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is t e, cor ct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. 166 UNION HALL ROAD, CARLISLE, PA SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE MCNEES WALLACE & NURICK LLC, BY TE`b ..~ . E ORIGINAL FORM ONLY Side 1 15 0 5 6 0 4115 8 snnasa~ s.ooo 15056041158 ~b N ~/ _ McNees Wallace & Nurick LLC attorneys at law DAVID E. GRUVER PARALEGAL DIRECT DIAL: (717) 237-5362 DIRECT FAX: (717) 260-1658 E-MAIL ADDRESS: DGRUVER 4(7MWN.COM July 20, 2009 Cumberland County Register of Wills 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Mary Jane Mowery PA Inheritance Tax Return Inventory File No. 21-09-0219 Dear Sir and Madam: Enclosed are the following items for the above mentioned estate: Inventory PA Inheritance Tax Return "` Check -Filing Fees and Additional Fee for Letters Cover Page of documents to date stamp and return N C7 0 ~ ~` C ~-p ~ ~.~;. i_ ~ ~ :~ _ , ~= r-.~ _ ~ ~~ - - rt C7n (~ ~ --~ F`.' oa If you have any questions, Please contact me. I thank you for your attention in this matter. Ve truly urs, David E. Gr Paralegal DEG Enclosures c: Donald H. Mowery P.O. Box 1166. 1 OO PINE STREET • HARRISBURG, PA 17108-1166 • TEL: 717232.8000 •FAx: 717.237.5300 • WWW.MWN.COM COLUMBUS, OH • STATE COLLEGE, PA • LANCASTER, PA • HAZLETON, PA • WASHINGTON, DC t a '•'' a~~ , ~, frr~ ~ r t k,r~ ~~~~ ~~ !~ ;y,~~1.. k L} F' q i~~ 1 ~ -i f~~ .",~' C:-.. f - ~ .: s i ': ~ 1- _. ~~ `: ;f ,~ ~~ ,. [~ yy. ); ~ V~ tai [.T. ..~ ~~ ~~,, ~ L.: C?C~L"~ •i c/ ~~~~. ~ r- ~ ~].. L o ~~ ^~ ^~ tiL y,~ i N V J _ i ~~ '' t',-. I~ W '^ J V1. ~ n y y N c 2 J >J_ LL W F'- W ~ ~ J- Q ~UW~ Z ~ ~ Q O J = ~j W ~ (n m ~ J ~ O Q U~U i I ~~ ~ '! ~ j f' 3II j • ~ 15056042159 REV-1500 EX Decedent's Social Security Number 196-14-3126 Decedents NameM 0 W E R Y MARY J A N RECAPITULATION 1. Real estate (Schedule A) 1. 0.00 2. Stocks and Bonds (Schedule B) . 2. 6 8 3 • 9 O 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. D , O D 4. Mortgages & Notes Receivable (Schedule D). 4. O • O O 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) . 5. 2 3 O 13 6 • 6 4 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 19 5 3 3 4 • 5 5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 12 2 8 6 6 • O D 8. Total Gross Assets (total Lines 1-7). 8. 5 4 9 D 21 D 9 9. Funeral Expenses & Administrative Costs (Schedule H) . 9. 2 O 4 6 9 • 7 O 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 2 6 71.2 2 11. Total Deductions (total Lines 9 & 10) . 11. 2 314 0 • 9 2 12. Net Value of Estate (Line 8 minus Line 11) 12. 5 2 5 8 8 O • 17 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. D • O D 14. Net Value Subject to Tau (Line 12 minus Line 13) 14. 5 2 5 8 8 O • 17 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 1 2 X ~ (a)( . ) .0 O , OO 15. D.Do 16. Amount of Line 14 taxable at lineal ratex.o~l5 51588D • 17 16. 23214 .61 17. Amount of Line 14 taxable at sibling rate X .12 D• O D 17• D• O D 18. Amount of Line 14 taxable at collateral rate X .15 10 0 0 0.0 0 18 ~ 15 0 0.0 0 19. TAX DUE 19. 2 4 714 • 61 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 15056042159 6M4648 2.000 REV-1500 EX Page 3 Decedent's CemnlPtc± Addrpss• File Number no nn~ o DECEDENTS NAME MOWERY MARY JANE STREET ADDRESS C MB AN C NTY CITY STATE ZIP CARLISLE Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit Q . Q Q B. Prior Payments 2 3 9 ~~ x• 5 0 C. Discount 12 3 5.7 3 (1) 24714 •61 Total Credits (A + g + C) (2) 2 514 7.2 3 3. Interest/Penalty if applicable D. Interest 0 • 0 0 E. Penalty Q . 0 0 TotallnteresUPenatty(D + E) (3) 0 0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 4 ~ ~ • 6 2 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • 0 0 A. Enter the interest on the tax due. (5A) 0 • 0 0 B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B) 0 • 0 0 Make Check Payable to: REC~STER 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; ^ X^ 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? ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . X^ ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 exemot 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 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. >39116(a)(1.3)J. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 6 M4671 1.000 REV-1503 EX + (6-98) 'COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary Jane Mowerv 21 09 0219 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION 1. 35 Shares OF DEATH MetLife, Inc. 683.90 SCHEDULE B STOCKS ~ BONDS TOTAL (Also enter on line 2, Recapitulation) I $ 683 90 3wasss i.ooo (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (698) SCHEDULE E • COM~AONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, Sc MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Marv Jane Mowery 21 090219 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Citizens Bank Checking Account #6100735478 2 Citizens Bank Checking Account #6200262210 3 125,000 Par Citizens Bank Certificate of Deposit # 6247351017 Interest accrued to 2/28/2009 4 Members 1st Federal Credit Union Savings Account #297925-00 5 100,000 Par Members 1st Federal Credit Union Certificate of Deposit #297925-42 Interest accrued to 2/28/2009 6 Wachovia Bank Checking Account #1010126388925 2,690.71 1,932.60 125,000.00 115.28 25.00 100,000.00 222.66 150.39 TOTAL (Also enter on line 5 Recapitulation) $ ~ 230 ,136 64 3wa8no 1.000 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+(g98) SCHEDULE F COMMONWEALTH OF PTIJSYLVANIA JOINTLY-OWNED PROPERTY INHERfTANCE TAX RERJRN RESDB~TT DECEDB~fT ESTATE OF FILE NUMBER Mary Jane Mowerv 21 09 0219 N an asset was made joint wkhin one year of the decedent's date of death, it m ust be reported on Schedule G SURV N WG JONT TENA NT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Mowery, Donald H 166 Union Hall Road, Carlisle, PA 17013 Son JOINTLY-0WNED PROPERTY: ffEM NUMBER LErrER FOR JOIN TENANT DATE -~-qpE JOf~fT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIALINSTITUTIONANDBANKACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DA'TEOFDEATM VALUEOFASSET % OF DECD'S INTEf2EST DATE OF DEATH VALUE OF DECEDB~lT'S WTH~EST 1 A 1/4/2007 81,113.88 Par Susquehanna Bank Certificate of Deposit #405100001313 81,113.88 50.0000 40,556.94 Interest accrued to 2/28/2009 184.00 50.0000 92.00 2 A 8/9/2008 51,076.42 Par Sovereign Bank Certificate of Deposit #2895546196 51,076.42 50.0000 25,538.21 open with joint funds 3 A 7/19/2008 60,000 Par Susquehanna Bank Certificate of Deposit #10005338693 60,000.00 50.0000 30,000.00 Opened with joint funds Interest accrued to 2/28/2009 258.41 50.0000 129.21 4 A 6/13/2008 60,000 Par Wachovia Bank Certificate of Deposit #24740208342097 60,000.00 50.0000 30,000.00 account opened with joint funds To al from co tinuation schedules 69,018.19 TOT l_ ral~~ a.,fo~ r a a ~ sod I ~ 195 , 334 55 (If more space is needed, insert additional sheets of the same size) 3W46AE 1.000 Estate of: Mary Jane Mowery 21 09 0219 Schedule F Part 2 (Page 2) Item Joint DOD Value of Perc DOD Value of No. Cot. Date Description Asset Int. Interest Interest accrued to 2/28/2009 4.40 50.0000 2.20 5 A 8/23/2008 60,000 Par Wachovia Bank Certificate of Deposit #247402093738689 60,000.00 50.0000 30,000.00 account opened with joint funds Interest accrued to 2/28/2009 5.21 50.0000 2.60 6 A 6/6/2008 75,000 Par Wachovia Bank Certificate of Deposit #247412093415248 75,000.00 50.0000 37,500.00 account opened with joint funds Interest accrued to 2/28/2009 4.64 50.0000 2,32 7 A 9/5/2003 Sovereign Bank Checking Account #2891047133 2,896.58 50.0000 1,448.29 Interest accrued to 2/28/2009 0.02 50.0000 0.01 8 A 3/31/2006 Susquehanna Bank Checking Account #151130856 125.52 50.0000 62.76 Interest accrued to 2/28/2009 0.01 50.0000 0.01 Total (Carry forward to main schedule) 69,018.19 REV-1510 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENiDECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY Mary Jane Mowery 21 09 0219 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 MCLIl]E7FENa,1EOFTFETRANSFEREE,THEIRRELATIONSHPTODECEDEMAND TFEDATEOFTRANSFER.ATTACHACOPYOFTFEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ~~ Carey Campbell, Granddaugher, cash gift dated 04/22/2008 125,866.00 100.0000 3,000.00 122,866.00 TOTAL (Also enter on line 7, Recapitulation) I $ 866 (If more space is needed, insert additional sheets of the same size) 3W48AF 1.000 REV-1511 EX+~,~, SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Marv Jane Mowery 21 090219 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Westminster Cemetery Funeral Expense * paid from joint accounts 7,715.00 Total from continuation schedules 4,858.70 B. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. 7. 1 2 City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees McNees Wallace & Nurick LLC Additional Fee for Letters McNees Wallace & Nurick LLC Probate Fees 7,500.00 220.00 176.00 TOTAL (Also enter on line 9 Recapitulation) ~ $ 20 , 4 69 7 7WO6AG 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Mary Jane Mowery Schedule H Part 1 (Page 2) Item No. Description 2 Westminster Cemetery Grave Opening * paid from joint accounts 3 L&D Catering Funeral luncheon * paid from joint account 4 Georges' Flowers Funeral Expense * paid from joint accounts 21 09 0219 Amount 2,055.00 2,326.70 477.00 Total (Carry forward to main schedule) 4,858.70 REV-1512 EX + (12-08) Pennsylvania SCHEDULE I • DEPARTT~ENrOF REVENUE DEBTS OF DECEDENT, ttJ1ERITANCE TAX RETURN MORTGAGE LIABILITIES E~ LIENS RESioErrr DECEDENT ESTATE OF FILE NUMBER Mary Jane Mowery 21 09 0219 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• Millenium Pharmcy medical expense * paid from joint account 126.51 2 West Shore EMS medical services rendered * paid from joint account 157.97 3 Spring Road Family Practice medical services rendered 78.93 4 Celtic Living Assistance Services services rendered * paid from joint account 2,274.00 5 Alexander Spring Emerg. Phys. services rendered * paid from joint account 33.81 TOTAL (Also enter on Line 10 Recapitulation) ~ S 2 671 22 awasArl z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(11-08) SCHEDULE J Pennsylvania - DEPPRTIvENTOFREVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER 1./... ~.-- T~ - - - - -- -- ~t u y uliy 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).] 1. Carey Campbell 405 Rowdy Drive Royse City, TX 75189 Carey Campbell, Granddaugher, cash gift dated 04/22/2008 Inventory Value: 122,866.00 Granddaughter 122,866.00 2 Donald H. Mowery 166 Union Hall Road Carlisle, PA 17013 All of Residue: 178,014.17 Son 178,014.17 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 tlW40A1 ZAOU .. ...°•" "~"""" "' „~~~~ „~~~~ uvuniviiai mieew vi uie same s¢e. Estate of: Mary Jane Mowery 21 09 0219 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Lisa Clark 1317 Treeline Drive Romansville, PA 19320 Cash Bequest 75,000.00 Granddaughter 75,000.00 4 Grace Elizabeth Clark UTMA c/o Lisa Clark 1317 Treeline Drive Romansville, PA 19320 Cash Bequest 10,000.00 Great Grandchild 10,000.00 5 Marjorie M. Mowery 166 Union Hall Road Carlisle, PA 17013 General Bequests: 25,000.00 Daughter-in-law 25,000.00 6 Andrew D. Mowery 20 California Road Watsontown, PA 17777 Cash Bequest 75,000.00 Grandson 75,000.00 7 Kaleb Campbell UTMA c/o Carey Campbell 405 Rowdy Drive Royse City, TX 75189 Cash Bequest 10,000.00 Great Grandchild 10,000.00 8 Joshua Byron Johnson UTMA c/o Carey Campbell 405 Rowdy Drive Royse City, TX 75189 Cash Bequest 10,000.00 Great Grandchild 10,000.00 9 Cole Alexander Mowery UTMA c/o Andrew Mowery 20 California Road Watsontown, PA 17777 Cash Bequest 10,000.00 Great Grandchild 10,000.00 Estate of: Mary Jane Mowery Schedule J Part 1 (Page 3) Item No. Description 10 Diane Hollinger 10 Flagstone Drive Carlisle, PA 17015 Relation 21 09 0219 Amount General Bequests: 10,000.00 Niece 10,000.00 LAST WILL AND TESTAMENT OF MARY JANE MOWERY I, MARY JANE MOWERY, of Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. ARTICLE ONE TANGIBLE PERSONAL PROPERTY § 1.1 I bequeath all my tangible personal property, including by way of illustration but not byway of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, in accordance with the terms of a signed and dated memorandum 1 may prepare. If no such memorandum is received or located by my Executor within sixty (60} days after being appointed as such, after a reasonable search for such memorandum, my Executor shall be held harmless for distributing such assets as hereafter provided. I bequeath any such property not disposed of by such memorandum, or ail of such property if no such memorandum is so received or located, to my son, DONALD H. MOWERY ("My Son"). Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. § 1.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. § 1.3 i direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. {A7 363582: f } ARTICLE TWO SPECIFIC BEQUESTS § 2.1 I make the following bequests to the following persons who survive me: § 2.1.1 I am making no provision for my granddaughter, Carey Campbell, as I have made lifetime gifts to her in full satisfaction of the amount she would otherwise have received hereunder. § 2.1.2 Seventy-frve Thousand Dollars ($75,000.00) to my grandson, Andrew D. Mowery. § 2.1.3 Seventy-five Thousand Dollars ($75,000.00) to my granddaughter, Lisa A. Mowery. § 2.1.4 Twenty-five Thousand Dollars ($25,000.00) to my daughter-in- faw, Marjorie M. Mowery. § 2.1.5 Ten Thousand Dollars ($10,000.00) to my niece, Diane Hollinger. § 2.1.6 Ten Thousand Dollars ($10,000.00) to each of my great grandchildren, Joshua Byron Johnson, Kaleb Campbell, Cole Alexander Mowery and Grace Elizabeth Clark, who survive me. Such amounts shall be distributed subject to the provisions of §9.3 herein. ARTICLE THREE RESIDUE § 3.1 I devise and bequeath all the rest, residue and remainder of my estate to My Son, DONALD H. MOWERY, if he survives me. If My Son does not survive me, such assets shall be distributed to Andrew D. Mowery, Lisa A. Mowery and Carey Johnson, in equal shares, or to their then living issue, per sHrpes. ARTICLE FOUR APPOINTMENT OF FIDUCIARIES {A1363582:1} -2- § 4.1 I appoint My Son, DONALD H. MOWERY, as Executor of this Wili. If My Son is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint my daughter- in-law, MARJORIE M. MOWERY, as successor Executrix. All references herein to the °Executor" shall mean my originally appointed Executor or my successor Executrix, as the case may be. § 4.2 I appoint the then serving Trustee as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any [ife insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including preparatory, college and graduate education, and professional, vocational or technical training, without securing a court order. ARTICLE F1VE POWERS OF FIDUCIARIES § 5.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. § 5.2 Any such fiduciary shall have, without restriction or qualification, all powers given by law, including without limitation those under the Pennsylvania Probate, Estates and Fiduciaries Code, in addition to the following powers: § 5.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments. § 5.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security. § 5.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property. § 5.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery. § 5.2.5 To engage in litigation and compromise, arbitrate or abandon claims. § 5.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values. § 5.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby. § 5.2.8 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between income and principal, such apportionment to be made so as #o balance fairly the interests of any income beneficiary and the remainderrnen. § 5.2.9 To allocate, in the Executor's sole and absolute discretion, any portion or all of my exemption under Section 2631(a) of the Internal Revenue Code ("My GST Exemption"), to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death. § 5.2.10 To disclaim any interest 1 may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof. § 5.2.11 To make any election available under the tax laws, including the power to make an election to qualify any trust created hereunder as a Qualified Subchapter S Trust ("ASST"} or an Electing Small Business Trust ("ESBT"). § 5.2.12 Wth respect to any trust hereunder that holds shares of stock in any S corporation, as defined by § 1361 of the Internal Revenue Code ("S Corporation stock"), to segregate such S Corporation stock from the other assets {A1383582:1} "4- of any such S Corporation trust, to hold such stock in a separate trust under similar terms and conditions, and to take such actions and make such elections as may be reasonable necessary to qualify any such separate trust as a permitted S Corporation shareholder under § 1361(c)(2) of the Internal Revenue Code. ARTICLE SIX PROVISION FOR TAXES § .6.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the prinapal of that portion of my estate disposed of by Article Three of this Will, and all interest with respect to any such taxes shalt be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not make apportionment among or seek reimbursement from the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest. Notwithstanding any provision of this Article Six to the contrary, the Executor shall not pay any such taxes, penalties or interest attributable to any property included in my estate solely because of a power of appointment thereaver that I possess but have not exercised or any qualified terminable interest property. ARTICLE SEVEN PROVISION FOR DEBTS AND EXPENSES § 7.7 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrafive expenses of my estate shall be paid from the principal of that portion of my estate disposed of by Article ~ of this Will. {A1363582:1} -5- ARTICLE EIGHT BUSINESS INTERESTS § 8.1 En the event any business interest should be an asset of my estate, whether the same involves a proprietary interest, a partnership interest, a membership interest or stock in a closely held corporation, whether wholly owned, controlled by me or owned in substantial part by me, I authorize the F~cecutor and Trustee, as the case may be (hereinafter referred to as the fiduciaries), subject to the terms of any agreement I may have made for the sale of my interests, to continue said business until such time as the fiduciaries shall deem it advisable to sell, to liquidate or to distribute the same in kind. With respect to any safe or exchange of the stock of any such business interest and in the absence of any such agreement entered into by me prior to my death, I direct the fiduciaries to consider and to determine the appropriateness of a sale or redemption of such stock in accordance with Section 303 of the intemal Revenue Code to the business entity and a possible deferral of federal estate tax payments under Section 6i 66 of the internal Revenue Code. It is my desire that to the extent possible any business interest tha# I may own at the time of my death be continued or disposed of only in an orderly manner so as to maximize the proceeds of any disposition. If an election under the foregoing provisions will effect such desire, the fiduciaries are encouraged to pursue such election if the fiduciaries deem such election also to be in the best interests of my estate and the beneficiaries thereof. The fiduciaries shall have all rights and powers in connection with such business as t had when living, including specifically the power at any time and from time to time to operate or to join in the operation of the same as a going concern, to form or to reform a general or limited partnership ar limited liability company, to incorporate or to reincorporate and to liquidate or to sell the same or any part thereof as the fiduciaries deem it advisable for the best interests of my estate and of the beneficiaries thereof without the necessity of any order of court and without tA1363582:1) -6- any liability for loss resulting from the operation of said business except when such loss is the result of gross negligence or fraud on the part of the fiduciaries. ARTICLE NINE MISCELLANEOUS PROVISIONS § 9.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. § 9.2 If any person and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this WIl shall be construed as if such person had predeceased me. § 9.3 Whenever a fiduciary is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate {as determined in such fiduciary's sole discretion exercised in good faith), the fiduciary may distribute such property to the person who has custody of such benefrciary, may apply such property for the benefit of.such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Actor Uniform Gifts to Minors Act to be held until such beneficiary reaches twen#y-five (25) years of age, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary {except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the fiduciary to see to the application of such properly. {A1363582:1} -7- This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. § 9.4 An individual fiduciary shall receive compensation in accordance with the few of Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. IN WITNESS WHEREOF, 1, Mary Jane Mowery, being unable to sign my name because of infrmnity, have had my name subscribed for me by mark In the space between my name this ~~ and I have made my day of October, 2008. e owe ' (SEAL) MARY AN MOWER , her m rk On this ~~ day of October 2008, the above named MARY JANE MOWERY, being unable to sign her name because of infirmity signed by marls, sealed, published and declared this as and for her last Wiil, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year fast above written. -.~~:~f~ ~~211-Y~1~~ Residing at ~l7 Yr~U, "'~'G~ ~~''_ ~~~~~~~`~,~,; ~~_/71~s^" ~I ~ ~;' Redding at ~~ ~ ~ ~~ ~~~~5 {A1363582:1) '8' COMMONWEALTH OF PENNSYLVANIA ~+ ss. COUNTY OF ~~mb~(~~r~d We, MARY JANE MOWERY, the testatrix, "~Ct(bu~ ~ • ~~n}~~, and .n~~ ~~ ~ ,the witnesses, whose names are signed to the aftached or foregoing instrument, being frrst duly sworn, do hereby declare to the undersigned authority that the testatrix signed by mark and executed the instrument as her Last Will; that the testatrix signed by mark willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to the best of his or her knowledge the testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ~~~ t MARY JAN O ERY ~ Witness 7~ Witnes Subscribed, sworn to and acknowledged before me by MARY~JANE MOWERY, the testatrix, and subscribed and sworn to before me by ~~t+'Ct ~ • i-~'niC~'~1 and e ~tli ,the witnesses, this ~~ day of October, 2008. r' tary Public (SEAL) IIOTANY iEAt. >s~l p~d~nbw~llnd {A7383582:1} -9- IN RE: : IN THE COURT OF COMMON PLEAS ESTATE OF MARY JANE MOWERY :CUMBERLAND COUNTY, PENNSYLVANIA DECEASED :ORPHANS' COURT DIVISION N0.2009-00219 DISCLAIMER OF INTEREST IN ACCORDANCE WITH 20 PA C.S.A. § 6201, et sea• KNOW ALL MEN BY THESE PRESENTS, THAT: Mary Jane Mowery (the "Decedent") died on February 28, 2009, leaving a Last Will and Testament that was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania (the "Will"). Donald H. Mowery (the "Disclaimant") pursuant to Section 6201 et seg. of the Probate, Estates and Fiduciaries Code, Pa. C.S.A.. 6201-6207, and the common law of the Commonwealth of Pennsylvania, irrevocably disclaims and renounces the following interests to which he would otherwise be entitled upon the death of the Decedent (the "Disclaimed Interests"}: (a) The survivorship interest to which the Disclaimant, as the survivor, would succeed by operation of law upon the death of the Decedent, as the joint owner of~e following accounts held with Citizens Bank: .° -Checking Account No. 6100735478 ~ _ -Checking Account No. 6200262210 c -Certificate of Deposit No. 6247351017 ~~ -Q The Disclaimant has not received any benefits from the Disclaimed Inte~s~, and represents and warrants that he has never exercised any power over or with respeo~ to the Disclaimed Interests. -; ~~-, ~: , ~ ...; ~.~,, ~: f ~". f-f} ~_~ v ¢~ _-i === ;~,- e=~ .--j -, y 4. The Disclaimant represents and warrants that he has not received, and is not to receive, any consideration in money or money's worth for such renunciation and disclaimer from any person or persons whose interest is to be accelerated or increased, or from any other person or persons. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that a copy of this Disclaimer shall be provided to Citizens Bank, and to Donald H. Mowery, the Executor of the Estate of Mary~Jane Mowery as provided in 20 Pa. C.S.A. §6204, I have hereunto set my hand this ~~ day of Jc~L , 2009. Donald H. Mowry COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF ~l~cJf'-t~~ On this, the day of Jv ^ ~- , 2009, before me, a Notary Public, the undersigned officer, personally appeared Donald H. Mowery, known to me (or satisfactorily proven) to be the individual who executed the foregoing instrument, and duly acknowledged to me that he executed the same for the purposes therein. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~~ Notary Public (SEAL) W O P My Commission Expires: Nota~slSeal Pubic c~Myarien~e H. Aori, My (:anm~ 10.26!0 ~ Sovereign Bank MA1 MB3 02-10 Court Ordered Processing/Decedent P.O. Box 841005 Boston, MA 02284 March 20, 2009 Attn: David E. Gruver McNess Wallace & Nurick LLC Attorney at Law P.O. Box 1166 Harrisburg, PA 17108-1166 RE: Estate of Mary Jane Mowery Date of Death: 02/28/09 SS#: 196- l 4-3126 Dear Mr. Gruver: Per your request, enclosed please find account information as of the date of death for the above-named decedent. For your information, accrued interest in not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Ver~truly yours, f ; ; -_. In~+~~ Nicole Job COP Specialist lII Decedent Department {617)533-1364 Sovereign Bank ESTATE OF Mary J. Mowery SOCIAL SECURITY #: 196-14-3126 DATE OF DEATH: February 28, 2009 Account #: 2891047133 Type: Checking Open date: 9/5/2003 In the name of: Mary Jane Mowery or Donald H Mowery Date of Death Balance: $2,896.57 lnt.(YTD) from 1/1/2009 to 2/20/2009 $0.26 Accrued interest to date of death: $0.02 Other Info: Account #: 2895546196 Type: CD Open date: 8/9/2008 In the name of: Mary Jane Mowery or Donald H Mowery Date of Death Balance: $51,07b.42 Int.(YTD) from 1 /1 /2009 to 2/28/2009 $3 i 5.22 Accrued interest to date of death: $0.00 Other Info: Account #: 2895170476 Type: CD Open date: 7/13/1990 In the name of: Mary Jane Mowery or Donald N Mowery Date of Death Balance: Account closed prior to death Other Info: Account closed on OB/l l /08. _ _ Account #: 2895305759 Type: CD Open date: 12/17/2001 In the name of: Mary Jane Mowery Date of Death Balance: Account closed~rior to death Other Info: Account closed on 05/27/08. Page 1 of 1 Fax Transmittal 3/23/2009 4:18:25 PM PAGE 1/002 Fax Server ~~~~ Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 March 23, 2009 MCNEES WALLACE & NURICK ATTN: DAVID E GRUVER P O BOX 1166 100 PINE STREET HARRISBURG, PA 17108-1166 Reference ID: 2706520 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: Customer: MARY JANE MUWFRY {SSN~ IQ~-XX-3126) Date of Death: Febraary 28, 2009 Delwsit Accou~rt Information Acooud Aoooud Date of Death Average Date Maturity Idaeat Acvtued YTD Date Typc Numbs Balance Balance' Openod Date Rate Ider<at Lteerat Paid Cloaod CERTIFICATE OF X)GCOC{0907 560,000.00 6/13/2008 6/13/2012 4.40 5442.79 50.00 DEPOSTI' LEGALTITLE: MARY 7ANE MOWERY DONALD H MOWERY Aocoud joid siiCe open date CERTIFICATE OF }8689 560,000.00 8/23f2008 8/'23/2013 5.21 5524.64 50.00 DEP06rf IEGAL TITLE: MARY 7ANE MOWERY DONALD H MOWERY Aocwud jaad aiax opea date CERTIFICATE OF }3248 575,000.00 50.00 6/6/2008 6/6P2013 4.64 5583.78 50.00 DEP03t1' LEGALTITLE: MARY JANE MOWERY DONALD H MOWERY Aocaud jaid ®nce opae date Cl-IECI{ING ?~25 5150.39 3/14/2006 .OS 50.00 50.02 LEGAL TITLE: MARY 7ANE MOWERY Fax Transmittal 3/23/2009 4:18:25 PM PAGE .i~~l~ No Safe Deposit Box foul for castanet. • Date of death balance does not include accrued interest. 2/002 Fax Server Referere ID: 2706520 • If date of death accurrs on a weekend or a holiday, date of death balance does not include any transactions that were made during that time period. ~~ Dena Wlute Servicenter Assceiate Phone: (540)563-7323 ddb ~ MEMBERS I't FEDBAALCREDrr UNION SAVINGS ACCOUNT: Account Number/Su~x Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account NumberlSuffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 297925-00 12/27/2006 $25.00 $.aa $25.00 None 297925.42 0713012007" $100,000.00 $222.66 $100,222.66 None `Rollover from certificate 297925-40, originally established 4212712006. Estate of: MARY JANE MOWERY Date of Death: 02/28/2009 Social Security Number: 798-74-3126 8ERS 1ST FEDERAL-CREDIT UNION ~~-~- ~ . ~uL.. anieile A. Kime Insurance Services Specialist March 1 S, 2009 ^^ n..-~ an Ntechanicsburg, Pe»nsylvansa 17055 (800) 283-2328 wwwmemberslst.or~ March 26, 2009 McNEES WALLACE & NURICK LLC PO BOX 1166 100 PINE STREET HARRISBURG PA 17108-1166 RE: Mary Jane Mowery SS# 196-14-3126 DOD: February 28, 2009 To Whom It May Concern: Susquehanna Susquehanna Bank 26 N Cedar Street PO Box 1000 Lititz PA 17543 Tel 800-311-3182 Fax 717-625-4478 In response to your letter of March 16, 2009, here is the above customer account information as of February 28, 2009. Account #1 • Account Title: Mary Jane Mowery Donald H Mowery • Account Type/#: Ckg-151130856 • Date Opened/Maturity 3/31/06 Date: • Interest Rate: .10°~ • Account Balance*: $125.53 • Accrued Interest: $0.01 • YTD Interest: $0.02 *Account balance does not include accrued interest. Account #2 Mary Jane Mowery Donald H Mowery CD-10005338693 7/19/08 1/19/11 3.93% $60,000.00 $258.41 $594.35 Account # 151130856 Donald H Mowery was made joint on 7/22/08. Account # 10005338693 Donald H Mowery was made joint on 7/19/08. Account # 405100001313 Donald H Mowery was made joint on 7/22/08. There is no safe deposit box in the name of this decedent. If I can be of further assistance, please feel free to call. Sincerely, .~~~~ Janet M. Peters Support Services Supervisor 717.625.6295 JMP/kklo Account#3 Mary Jane Mowery Donald H Mowery CD-405100001313 1/04/07 8/04/09 3.45°x6 $81,113.88 $184.00 $473.27 ~~ ~ I ~ ~ ? ~ #-f ~ ~ ~""~ '" 525 William Penn Place 1 i~ 1 ~ Suite 153-2618 Pittsburgh, PA 15219 Apri18, 2009 DAVID E GRUVER PO BOX 1166 100 PINE ST HARRISBURG PA 17108-1166 Estate of MARY JANE MOWERY Date of Death: Feb 28, 2009 SSN: 196-14-3126 Dear Sir/Madam: 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 888-999-6884 Sincerely, Operations Services Citizens Bank° Account Number 6100735478 Account Title MARY JANE MOWERY DONALD H MOWERY Date O ened 9/6/1989 Account T Checkin Princi al Balance as of DOD $2690.71 Interest from Last Postin to DOD $ .00 Account Balance as of DOD $2690.71 YTD Interest to DOD $3.94 Citizens Bank Account Number 6200262210 Account Title MARY JANE MOWERY DONALD H MOWERY Date O ned 10/4/2002 Account T e Checkin Princi al Balance as of DOD $1932.60 Interest from Last Postin to DOD $ .00 Account Balance as of DOD $1932.60 YTD Interest to DOD $1.06 +~~~~~er~s 8 r~ ~.~ Account Number 6247351017 Account Title MARY JANE MOWERY DONALD H MOWERY Date O ened 7/13/2005 Account T e Time De sits Princi al Balance as of DOD $125000.00 Interest from Last Postin to DOD $115.28 Account Balance as of DOD $125115.28 YTD Interest to DOD $420.41