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HomeMy WebLinkAbout08-13-09 15056051047 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes Countv Code Year File Number Po Box 28osot INHERITANCE TAX RETURN Harrisburg, PA 17128-osol RESIDENT DECEDENT 2 1 0 8 0 9 1 3 ENTER DECEDENT INFORMATION BELOW 0 9 0 2 2 0 0 8 0 5 2 8 1 9 4 7 Decedent's Last Name Suffix DecedenC First Name MI S h e n`k S t a n l e y J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required .. death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~_ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 J o s e p h A M a c a l u s o 7 1 7 5 3 2 4 a 8 3 2 Firm Name (If Applicable) ~' -~ 1 REGISTE$~f WILLS U ONLY-r ~_i ~ tt .~ Yt--rn ~ ~ First line of address ~ ~'~ r- -- ' ~ r-t t --- , _ _ _a <_; -~ , 9 6 1 4 R o w e R u n L o o -? p ,C7~~ ~` Second line of address ~ - ' '~ ~ ; ~ --I City or Post Office State ZIP Code DATE FILED a S h i p p e n s b u r g; P A 1 7 2 5 7 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and 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 PERS R P SIBL FOR FILING RETUR D E ADDRESS $37 ullens R se rew Ln. 4636 Rome Greenwich Rd. East Dublin, GA 31027 Thurman nH 45Fi85 Greenwich, OH 44837 SIGNATURE OF PREP RER OTHER T N REPRES TIVE DATE ADDRESS 961 Rowe Run Loop, Shippensburg, PA 17257 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051047 15056051047 ~ (`, _..~ 15056052048 REV-1500 EX RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. X 0 0 0 0 Q'~ 0 0 2. Stocks and Bonds (Schedule B) ....................................... 2. • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ............................. 4 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 5 2 2 8 3. 0 0 8. Total Gross Assets (total Lines 1-7) ............................ ........ 8. 4 5 2 2 8 3 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ............. ........ 9. 4 2 9 0 8 ,. 8 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........ ........ 10. 4 7 3 8 2 . 5 5 11. Total Deductions (total Lines 9& 10) ........................... ........ 11. 9 0 2 9 1+ 3 5 12. Net Value of Estate (line 8 minus Line 11) ...................... ........ 12. 3 6 1 9 9 1 6 5 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 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 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 3 6 1 9 9 1. 6 5 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~~ ,'~ 15056052048 Side 2 3 6 1 9 9 1 •`6 5 9.0-0 O 15056052048 J ,REV-',500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Stanley J. Shenk __ STREET ADDRESS 19 Lesher Road CITY I STATE ZIP Newburg ' PA 17240 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 4 3, 2 5 0 .0 0 C. Discount Total Credits (A + B + C ) 3. Interest/Penalty if applicable - D. Interest 1 .8 9 E. Penalty - 0 (1) 43,439.00 (2> 43 , 250.00 Total InterestlPenalty (D + E) (3) 1 • 8 9 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) 18 9.00 A. Enter the interest on the tax due. (5A) 1 • 8 9 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 19 0 . 8 9 Make Check Payable to: REGISTER OF WILLS, AGENT - w :~ :, 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 :.......................................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ ^x c. retain a reversionary interest; or .......................................................................................................................... ^ ^x d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 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-1 W2EX ~ {1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Stanley J. Shenk 21-08-0913 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is detined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointlyowned with right of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. See attached Continuation Schedule TOTAL (Also enter on line1,Recapitulation) I $400,000.00 (If more space is needed, insert additional sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Stanley J. Shenk PA File No. 21-08-0913 File No. 2008-00913 SCHEDULE A CONTINUATION SCHEDULE -PAGE 1 REAL ESTATE ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Farm located at 19 Lesher Road, $400,000.00 Newburg, PA 17240 (see copy of appraisal attached to this Schedule .A) NOTE: The farm comprises about 114 acres. In Paragraph 1.e. of the Last Will of Stanley J. Shenk, the decedent devised the farm to his sisters, Reba A. Shenk and Miriam F. Shenk, equally. Not included in this acreage are two separate lots, to wit, Lot 13, containing 5.66 acres, and Lot 14, containing 5.23 acres, as designated on a Final Subdivision Plan prepared by John R. Kissinger Surveying dated March 27, 2008, recorded December 10, 2008, in the Office of the Recorder of Deeds in and for Cumberland County, PA, as instrument No. 200839282, as explained below. Decedent acquired the farm by devise from the estate of his mother, Edna R. Shenk, late of Lancaster County, PA (PA File No. 21-99-0333; File No. 1999-0333) and a copy of that deed is attached to this Schedule A, which states as follows: "UNDER AND SUBJECT to the right of Reba A. Shenk and Miriam F. Shenk to a five acre subdivided parcel each, in accordance with the devise to them and subject to the terms and conditions as set forth in Item Fourth (erroneously referred to as Item Fifteen) in the Last Will and Testament of Edna R. Shenk filed for probate in the Office of the Register of Wills of Cumberland County, Pennsylvania, indexed to No. 2199-0333." (parenthetical note added) A copy of the Last Will and Testament of Edna R. Shenk is also attached to this Schedule A, by which the two lots were devised to her daughters Reba A. Shenk and Miriam F. Shenk in Item Fourth. The lots were not conveyed due to a subdivision approval requirement, however, since the two lots were devised by Edna R. Shenk and inheritance tax on the two lots was paid in her estate, and since the two lots were conveyed to decedent herein subject to transfer of the two lots, they are not included in this Schedule A. This issue was discussed by telephone with Bill Lyons of the PA Inheritance Tax Division on February 19, 2009. These two lots and the farm have now been been conveyed to Reba A. Shenk and Miriam F. Shenk and copies of the three separate deeds are also attached to this Schedule A. TOTAL $400,000.00 DEED Tax Parcel No. 11-07-0491-023 THIS DEED, made this ~ day of _,~~ ~b 4 2009, by and among Wilmer I. Shenk, of 837 Cullens Rd., East ublin, GA 31027, and Dwight D. Shenk, of 412 Cheesebrew Lane, Thurman, OH 45685, and David E. Shenk, of 4636 Rome Greenwich Rd., Greenwich, OH 44837, as Personal Representatives of the Es#ate of Stanley J. Shenk, deceased, late of HopeweA Township, Cumberland Gounty, Pennsylvania, GRANTORS, and Miriam F. Shenk, single, and Reba A. Shenk, single, of 19 Lesher Road, Newburg, PA 17240, GRANTEES, as joint tenants with right of survivorship. WHEREAS, Stanley J. Shenk, a resident of Hopewell Township, Cumberland County, Pennsylvania, died testate on September ~, 2008, at 19 Lesher Road, Newburg, PA 17240, leaving a Last Will dated September 24, 2007, which was duly admitted to probate on September 9, 2008 {PA File No. 21-08-0913; File No. 2008-00913); WHEREAS, Letters Testamentary on the Estate of Stanley J. Shenk were duly granted by the Register of Wills of Cumberland County, Pennsylvania, to said Wilmer I. Shenk, Dwight D. Shenk, and David E. Shenk as Personal Representatives of the Last Will of Stanley J. Shenk on October 2, 2008; WHEREAS, at the time of his death, decedent owned the within described real estate, which is part of a farm located at 19 Lesher Road, Newburg, PA 1724Q, owned by decedent at the time of his death; WHEREAS, in Paragraph 1.e. of the Last Will of Stanley J. Shenk, the decedent devised the said farm to Grantees herein, equally; WITNESSETH, that in accordance with the provisions of Paragraph 1.e. of the Last Wi11 of Stanley J. Shenk, the said Grantors do hereby grant and convey, in fee simple, to the said Grantees, All that certain tract of land situate in Hopewell Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows: BEGINNING at a point in the center of Township Road T-365, which point is also the Northeast corner of Lot No. 1 on the Plan of Ammon Stoltzfus, recorded in Ptan Book 45, Page 84, and which point is also located North seventy-one (71) degrees fifty-three (53) minutes thirty (30) seconds East, a distance of two hundred twenty-fve and twenty-#our hundredths (225.24) feet from a point in the center of the intersection of T- 365 with public road T-374; thence through the middle of said Township Road T-365, North seventy-one (71) degrees fifty-three (53) minutes thirty (30) seconds East, a distance of one thousand fifty-flue and eighty-two hundredths (1,055.82} feet to a point; thence continuing along the same North seventy-seven (77) degrees eleven (11) minutes six (06) seconds East, a distance of ninety-four and ten hundredths (94.10) feet td a point; thence continuing along the same, North eight-eight (88) degrees fifty- seven (57) minutes thirty-four (34) seconds East, a distance of two hundred and eighty- two hundredths (200.82) fee# to a point; thence continuing along the same, South eighty-eight ($8) degrees four (04) minutes thinly-one (31) seconds East, a distance of one hundred sixty-three and eighty-three hundredths (163.83) feet to a point; thence continuing along the same, South eighty-eight (88) degrees fifty-seven (57) minutes thirteen (13) seconds East, a distance of one thousand three hundred thirty-five and sixty hundredths (1,335.60) feet to a point; thence along same, South eighty-nine (89) degrees thirty-two (32) minutes forty-nine (49) seconds East, a distance of five hundred twenty-seven and seventy-three hundredths (527.73) feet to a point on the Northwest comer of Lot No. 10 on the Plan of Ammon Stoltzfus recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Plan Book 60, Page 80; thence along said Lot No. 10, South zero (00) degrees twenty-seven (27} minutes eleven (11) seconds Wesfi, a distance of six hundred twenty and twenty-five hundredths (620.25) feet to a point; thence along lands now or late of Emanuel Lapp, South thirty-nine {39) degrees nineteen (19) minutes thirty-eigh# (38) seconds West, a distance of four hundred eight and fifty-one hundred#hs (408.51) feet to a point; thence along the same South seventy-five (75) degrees twenty-one (21) minutes forty {40) seconds West, a distance of three hundred thirty-one (331) feet to a point; thence along the same and along property now or late of Clayton Hoch, South seventy-four (74) degrees zero (00) minutes four (04) seconds West, a distance of eight hundred sixty-one and forty-six hundredths (861.46) feet to a point; thence along said land now or late of Clayton Hoch, South forty-three (43) degrees twenty-two (22) minutes forty- eight (48) seconds East, a distance of four hundred seventy-six and ninety-five hundredths (476.95) feet to a point; thence continuing along said land of Hoch, South fifty-six (56) degrees forty-nine (49) minutes seventeen (17) seconds West, a distance of five hundred seventy-seven and twenty-five hundredths (577.25) feet to a point; thence along the same, South eleven (11) degrees fifty-three (53) minutes eight (08) seconds West, a distance of three hundred ninety-seven and twenty-two hundredths (397.22) feet to a point; thence along the same, South fifty-eight (58) degrees forty (40) minutes seventeen (17) seconds West, a distance of three hundred twenty-five and thirty-seven hundredths (325.37) feet to a point in line of land now or late of Anthony Gardner; thence along said land of Gardner, North sixty (60) degrees sixteen (16) minutes fifteen (15) seconds West; a distance of five hundred seventy and twenty-six hundredths (570.26) feet to a point; thence along the same, South eleven (11) degrees nine {09) minutes fifty-six (56) seconds West, a distance of one hundred seventy-six and sixty hundredths (176.60) feet to a point in Massinger Road, T-376; thence in Hassinger Road, North fifty-four (54) degrees seventeen (17) minutes two (02) seconds West, a distance of eight hundred and seventy hundredths (800.70) feet to a point in the cen#er line of T-374, Peebles Road; thence through the center of said Township Road, North twenty-seven (27) degrees seventeen (17) minutes fifty-nine (59) seconds West, a distance of one hundred seventeen and forty-one hundredths (117.41) feet to a point; thence continuing along the same, North eighteen (18) degrees thirty (30) minutes twelve (12) seconds West, a distance of one hundred thirty-four and eighty-five hundredths (134,85) feet to a point; thence continuing along the same, North fifteen (15) degrees twenty-seven (27) minutes twenty-three (23) seconds West, a distance of sixty-nine and seventy-one hundredths (69.71) feet to a point in line of Lot No. 9 on the Plan of Ammon Stoltzfus, which Plan is recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Plan Book 45 at Page 84; thence along said Lot No. 9, North seventy-four (7.4) degrees thirty-two (32) minutes thirty- seven (37) seconds East, a distance of two hundred twenty-five (225) feet to a poinfi thence along the Eastern sides of Lots Nos. 9, 8, 7, 6, 5, 4, 3, 2, and 1, as they appear on said Plan, North fifteen (15) degrees twenty-seven (27) minutes twenty-three (23) seconds West, a distance of one thousand two hundred ninety and forty-two hundredths (1,290.42) feet to a point in the center line of Township Road T-365, the place of BEGINNING. LESS, the following two lots which are specifically excluded from the above description: 1) 5.23 acres, or 227,761.4 square feet, including right-of--way area, being designated as Lot 14 on a Final Subdivision Plan prepared by John R. Kissinger Surveying dated March 27, 2008, recorded December 10, 2008, in the Office of the Recorder of Deeds in and for Cumberland County, PA, as Instrument No. 200839282, conveyed to Miriam F. Shenk, single, by deed dated August 6, 2009, intended to be recorded in the Office of the Recorder of Deeds in and for Cumberland County, PA, immediately prior to the within deed; and , 2) 5.66 acres, or 246,408.4 square feet, including right-of--way area, being designated as Lot 13 on a Final Subdivision Plan prepared by John R. Kissinger Surveying dated March 27, 200$, recorded December 10, 2008, in the Office of the Recorder of Deeds in and for Cumberland County, PA, as Instrument No. 2008392$2, conveyed to Reba A. Shenk, single, by deed dated August 6, 2009, intended to be recorded in the Office of the Recorder of Deeds in and for Cumberland County, PA, immediately prior to the within deed. ~fOGETHER WITH AND SUBJECT TO all easements, rights-of--way, conditions, set-back and other restrictions, and reservations recorded in the chain of title or visible by inspection of the premises and all notes set forth in any survey of record for the premises. Joseph A. Macaluso served strictly as scrivener in connection with the preparation of this deed and conducted no title examination for the within described premises. Being part of the same real estate which Nathan H. Shenk, Dwight D. Shenk, and Stanley J. Shenk as Personal Representatives of the Estate of Edna R. Shenk, by deed dated September 16, 1999, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, PA, in Deed Book 208, Page 626, conveyed to Stanley J. Shenk. AND the said Wilmer I. Shenk, Dwight D. Shenk, and David E. Shenk, as Personal Representatives of the Estate of Stanley J. Shenk, as aforesaid, for themselves, their heirs, executors, administrators, successors and assigns, do hereby covenant, promise and agree to Reba A. Shenk, her heirs, executors, administrators and assigns, that they have not done, committed or knowingly or willingly suffered to be done or committed any act, matter or thing, whatsoever, whereby the premises hereby granted and conveyed, or any part thereof, is, are, shall or may be encumbered in title, charge, estate or otherwise, howsoever. This is a conveyance between the personal representatives and devisees and heirs of the decedent, and therefore, it is exempt from the realty transfer #ax pursuant to 72 P.S. Section 8102-C.3(7). tN WITNESS WHEREOF, said C3rahtors have hereunto set #heir hand and seal the day, month and year first above written. Witness: (SEAL) Wilmer I. Shenk, Personal Rep sentative of the Estate of Stanley J. Shenk ~~ ~ (SEAL) Dwig D. Shenk, Personal Representative of the Estate of Stanley J. Shenk (SEAL) avid E. Shenk, ersonal Representative of the Estate of Stanley J. Shenk ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF FRANKLIN SS. On this ~ day of ~u9USt , 2009, before rr~e, the undersigned officer, personally appeared Wilmer I. Shenk, Dwight D. Shenk, and David E. Shenk, Personal Representatives of the Estate of Stanley J. Shenk, deceased, known to me (or satisfactorily proven), to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed same in the capacity therein stated and for the purposes therein contained. In witness whereof I hereunto set my hated and official seal. Notary Public NMptNAG1UNE~ ~01A1M~ION~1wR~~N{NCNfI- 1 1 CERTIFICATE OF RESIDENCE I hereby certify that the precise residence of the within Grantee is: 19 Lesher Road, Newburg, PA 17240. ~Z~ Witness my hand this day of DEED Tax Parcel No. 11- 0 7~- ~ y 9 I - a 43 THIS DEED, made this ~ day of ~Z[c~lls f , 2009, by and among Wilmer I. Shenk, of 837 Cullens Rd., EastY3ublin, GA 31027, and Dwight D. Shenk, of 412 Cheesebrew Lane, Thurman, OH 45685, and David E. Shenk, of 4636 Rome Greenwich Rd., Greenwich, OH 44837, as Personal Representatives of the Estate of Stanley J. Shenk, deceased, late of Hopewell Township, Cumberland County, Pennsylvania, GRANTORS, and Reba A. Shenk, single, of 19 Lesher Road, Newburg, PA 17240, GRANTEE. WHEREAS, Stanley J. Shenk, a resident of Hopewell Township, Cumberland County, Pennsylvania, died testate on September 2, 2008, at 19 Lesher Road, Newburg, PA 17240, leaving a Last Will dated September 24, 2007, which was duly admitted to probate on September 9, 2008 (PA File No. 21-08-0913; File No. 2008-00913); WHEREAS, Letters Testamentary on the Estate of Stanley J. Shenk were duly granted by the Register of Wills of Cumberland County, Pennsylvania, to said Wilmer I. Shenk, Dwight D. Shenk, and David E. Shenk as Personal Representatives of the Last Will of Stanley J. Shenk on October 2, 2008; WHEREAS, at the time of his death, decedent owned the within described real estate, which is part of a farm located at 19 Lesher Road, Newburg, PA 17240, owned by decedent at the time of his death; WHEREAS, in Paragraph 1.e. of the Last Will of Stanley J. Shenk, the decedent devised the said farm to Grantees herein, equally; WHEREAS, Stanley J. Shenk acquired the said farm by devise from the estate,of his mother, Edna R. Shenk (Lancaster County; PA File No. 21-99-0333; File No. 1999- 0333) as set forth in the recital hereinbelow; WHEREAS, Item Third of the Last Wili and Testament of Edna R. Shenk, dated April 6, 1998, granted the right to Stanley J. Shenk to purchase the said farm from the Estate of Edna R. Shenk, subject, however, to subdivision of two 5-acre lots to be conveyed to decedents daughters Reba A. Shenk (Grantee herein) and Miriam F. Shenk at no cost; WHEREAS, Item Fourth of said Last Will and Testament of Edna R. Shenk, contains a devise of two 5-acre lots to be subdivided from said farm and to be conveyed to decedents daughters Reba A. Shenk (Grantee herein) and Miriam F. Shenk at no cost; WHEREAS, the two 5-acre lots were not subdivided from said farm and hence could not be conveyed by the Estate of Edna R. Shenk; WHEREAS, the said farm was conveyed by the Estate of Edna R. Shenk to Stanley J. Shenk by deed dated September 16, 1999, recorded in Cumberland County Deed Book 208, Page 626, however, "UNDER AND SUBJECT to the right of Reba A. Shenk and Miriam F. Shenk (Grantee herein) to a five acre subdivided parcel each, in accordance with the devise to them and subject to the terms and conditions as set forth in Item Fifteen (Item Fourth is erroneously referred to as Item Fifteen) in the Last Will and Testament of Edna R. Shenk..." WHEREAS, the within described real estate has since been approved for subdivision from the said farm; WHEREAS, the within conveyance is intended to effectuate the testamentary intent expressed in Item Fourth of said Last Will and Testament of Edna R. Shenk and in Paragraph 1.e. of the Last Will of the Last Will of Stanley J. Shenk. WITNESSETH, that in accordance with the provisions of Paragraph 1.e. of the Last Will of Stanley J. Shenk, in part, and further in accordance with the provisions of the Last Will of Edna R. Shenk, in part, the said Grantors do hereby grant and convey, in fee simple, to the said Grantee, All that certain real estate lying and being situate in Hopewell Township, Cumberland County, Pennsylvania, more fully bounded and described as follows: Beginning at a set parker kalon nail in the centerline of Lesher Road (T-365) at corner of lands now or formerly of Steven F. and Verna Mee Stoltzfus; thence along the centerline of Lesher Road (T-365), North 89 degrees 32 minutes 48 seconds West, 305.71 feet to a set parker kalon nail in the centerline of Lesher Road (T-365) at corner of Lot 14 shown on the hereinafter referred to subdivision plan; thence with said Lot 14, South 0 degrees 27 minutes 40 seconds West, 25.51 feet to a set iron pin; thence continuing on said course, 951.58 feet to a set iron pin at corner common to said Lot 14 and the within described real estate; thence with lands now or formerly of David t. and Wendy L. Witmer, North 75 degrees 21 minutes 40 seconds East, 51.14 feet to a set iron pin; thence continuing with same, North 39 degrees 19 minutes 38 seconds East, 408.51 feet to a set concrete monument; thence with lands now or formerly of Steven F. and Verna Mae Stoltzfus, North 0 degrees 27 minutes 40 seconds East, 620.23 feet to a set parker kalon nail in the centerline of Lesher Road (T-365), the place of beginning. Containing 5.66 acres, or 246,408.4 square feet, including right-of--way area, and being designated as Lot 13 on a Final Subdivision Plan prepared by John R. Kissinger Surveying dated March 27, 2008, recorded December 10, 2008, in the Office of the Recorder of Deeds in and for Cumberland Couni*y, PA, as Instrument No. 200839282. Being part of the same real estate which Nathan H. Shenk, Dwight D. Shenk, and Stanley J. Shenk as Personal Representatives of the Estate of Edna R. Shenk, by deed dated September 16, 1999, and recorded in the Office of the Recorder of Deeds in and for Cumberland PA, in Deed Book 208, Page 626, conveyed to Stanley J. Shenk. County TOGETHER WITH AND SUBJECT to all easements, reservations, set-back and other restrictions, rights-of--way, and conditions of record. AND the said Wilmer I. Shenk, Dwight D. Shenk, and David E. Shenk, as Personal Representatives of the Estate of Stanley J. Shenk, as aforesaid, for themselves, their heirs, executors, administrators, successors and assigns, do hereby covenant, promise and agree to Reba A. Shenk, her heirs, executors, administrators and assigns, that they have not done, committed or knowingly or willingly suffered to be done or committed any act, matter or thing, whatsoever, whereby the premises hereby .granted and conveyed, or any part thereof, is, are, shall or may be encumbered in title, charge, estate or otherwise, howsoever. This is a conveyance between the personal representatives and devisee and heir of the deceden#, and therefore, it is exempt from the realty transfer tax pursuant to 72 P.S. Section 8102-C.3(7). IN WITNESS WHEREOF, said Grantors have hereunto set their hand end seal the day, month and year first above written. Witness: ----~ EAL) Wilmer I. Shenk, Personal Representatr e of the Estate of Stanley J. Shenk ~f (~~-~) Dwigh D. Shenk, Personal Representative of the Estate of Stanley J. Shenk . (SEAL) David E. Shenk, ersonal Representative of the Estate of Stanley J. Shenk ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF FRANKLIN SS. On this ~ day of ~ ~ S~ , 2009, before me, the undersigned officer, personally appeared ilmer I. Shenk, Dwight D. Shenk, and David E. Shenk, Personal Representa#ives of the Estate of Stanley J. Shenk, deceased, known to me (or satisfactorily proven), to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed sarr~; in the capacity therein stated and for the purposes therein contained. In witness whereof I hereunto set my hand and official seal. Notary Public ~i"~ ~~ ~-tw~rsp IOa1MM~l~11~iM*~NCNflr i CERTIFICATE OF RESIDENCE t hereby certify that the precise residence of the within Grantee is: 19 Lesher Road, Newburg, PA 17240. Witness my hand this (o 'day of DEED Tax Parcel No. ~] ~- b 7 - O W 9 I - 0't~{ THIS DEED, (made this ~ da of 2009, b and amon .~i_ Y ~ Y 9 Wilmer I. Shenk, of 837 Cullens Rd., Eas ublin, GA 31027, and Dwight D. Shenk, of 412 Cheesebrew Lane, Thurman, OH 45685, and David E. Shenk, of 4636 Rome - Greenwich Rd., Greenwich, OH 44837, as Personal Representatives of the Estate of Stanley J. Shenk, deceased, late of Hopewell Township, Cumberland County, Pennsyvania, GRANTORS, and Miriam F. Shenk, single, of 19 Lesher Road, Newburg, PA 17240, GRANTEE. WHEREAS, Stanley J. Shenk, a resident of Hopewell Township, Cumberland County, Pennsylvania, died testate on September 2, 2008, at 19 Lesher Road, Newburg, PA 17240, leaving a Last Will dated September 24, 2007, which was duly admitted to probate on September 9, 2008 (PA File No. 21-08-0913; File No. 2008-00913); WHEREAS, Letters Testamentary on the Estate of Stanley J. Shenk were duly granted by the Register of Wills of Cumberland County, Pennsylvania, to said Wilmer 1. Shenk, Dwight D. Shenk, and David E. Shenk as Personal Representatives of the Last Will of Stanley J. Shenk on October 2, 2008; WHEREAS, at the time of his death, decedent owned the within described real estate, which is part of a farm located at 19 Lesher Road, Newburg, PA 17240, owned by decedent at the time of his death; WHEREAS, in Paragraph 1.e. of the Last Will of Stanley J. Shenk, the decedent devised the said farm to Grantees herein, equally; WHEREAS, Stanley J. Shenk acquired the said farm by devise from the estate of his mother, Edna R. Shenk (Lancaster County; PA File No. 21-99-0333; File No. 1999- 0333), as set forth in the recital hereinbelow; WHEREAS, Item Third of the Last Will and Testament of Edna R. Shenk, dated April 6, 1998, granted the right to Stanley J. Shenk to purchase the said farm from the Estate of Edna R. Shenk, subject, however, to subdivision of two 5-acre lots to be conveyed to decedents daughters Reba A. Shenk and Miriam F. Shenk (Grantee herein) at no cost; WHEREAS, Item Fourth of said Last Will and Testament of Edna R. Shenk, contains a devise of two 5-acre tots to be subdivided from said farm and to be conveyed to decedents daughters Reba A. Shenk and Miriam F. Shenk (Grantee herein) at no cost; WHEREAS, the two 5-acre lots were not subdivided from said farm and hence could not be conveyed by the Estate of Edna R. Shenk; WHEREAS, the said farm was conveyed by the Estate of Edna R. Shenk to Stanley J. Shenk by deed dated September 16, 1999, recorded in Cumberland County Deed Bopk 208, Page 626, however, "UNDER AND SUBJECT to the right of Reba A. Shenk and Miriam F. Shenk (Grantee herein) to a five acre subdivided parcel each, in accordance with the devise to them and subject to the terms and conditions as set forth in Item Fifteen (Item Fourth is erroneously referred to as Item Fifteen) in the Last Will and Testament of Edna R. Shenk..." WHEREAS, the within described real estate has since been approved for subdivision from the said farm; WHEREAS, the within conveyance is intended to effectuate the testamentary intent expressed in Item Fourth of said Last Will and Testament of Edna R. Shenk and in Paragraph 1.e. of the Last Will of the Last Will of Stanley J. Shenk. WITNESSETH, that in accordance with the provisions of Paragraph 1.e. of the Last Will of Stanley J. Shenk, in part, and further in accordance with the provisions of Item Fourth of said Last Will and Testament of Edna R. Shenk, in part, the said Grantors do hereby grant and convey, in fee simple, to the seid Grantee, All that certain real estate lying and being situate in Hopewell Township, Cumberland County, Pennsylvania, more fully bounded and described as follows: Beginning at a set parker kalon nail in the centerline of Lesher Road (T-365) at corner of Lot 13 shown on the hereinafter referred to subdivision plan; thence along the centerline of Lesher Road (T-365), North 89 degrees 32 minutes 48 seconds West, 231.74 feet to a se# parker kalon nail in the centerline of Lesher Road (T-366) at corner of Lot 1 shown on the hereinafter referred to subdivision plan; thence with said Lot 1, South 0 degrees 27 minutes 40 seconds West, 1014.18 feet to a set concrete monument; thence with lands now or formerly of David L. and Wendy L. Witmer, North 75 degrees 21 minutes 30 seconds East, 240.03 feet to a set iron pin et corner of Lot 13 shown on the hereinafter referred to subdivision plan; #hence with said Lot 13, North 0 degrees 27 minutes 40 seconds East, 951.58 feet to a set parker kalon nail in the centerline of Lesher Road (T-365), the place of beginning. Containing 5.23 acres, or 227,761.4 square feet, including right-of-way area, and being designated as Lot 14 on a Final Subdivision Plan prepared by John R. Kissinger Surveying dated March 27, 2008, recorded December 10, 2008, in the Office of the Recorder of Deeds in and for Cumberland County, PA, as Instrument No. 200839282. Being part of the same real estate which Nathan H. Shenk, Dwight D. Shenk, and Stanley J. Shenk as personal Representatives of the Estate of Edna R. Shenk, by deed dated September 16, 1999, and recorded in the Office of the Recorder of Deeds in and for Cumberland County , PA, in Deed Book 208, Page 626, conveyed to Stanley J. Shenk. TOGETHER WITH AND SUBJECT to all easements, reservations, se#-back and other restrictions, rights-of--way, and conditions of record. AND the said Wilmer I. Shenk, Dwight D. Shenk, and David E. Shenk, as Persona! Representatives of the Estate of Stanley J. Shenk, as aforesaid, for themselves, their heirs, executors, administrators, successors and assigns, do hereby covenant, promise end agree to Reba A. Shenk, her heirs, executors, administrators and assigns, that they have not done, committed or knowingly or willingly suffered to be done or committed any act, matter or thing, whatsoever, whereby the premises hereby granted and conveyed, or any part thereof, is, are, shall or may be encumbered in title, charge, estate or otherwise, howsoever. This is a conveyance between the personal representatives and devisee and heir of the decedent, and therefore, it is exempt from the realty transfer tax pursuant to 72 P.~. Section 8102-C.3(7). IN WITNESS WHEREOF, said Grantors have hereunto set their hand and seal the day, month and year first above written. Witness: ~- (SEAL) ilmer 1. S en , ersonal Represe ive of the Estate of Stanley J. Shenk ~ ~ (sEA~) Dwight .Shenk, Personal Representative of the Estate of Stanley J. Shenk (SEAL) David E. Shenk, Personal Representative of the Estate of Stanley J. Shenk ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF FRANKLIN SS. On this ~ day of /~ , 2009, before me, the undersigned officer, personally appeared ilmer I. Shenk, Dwight D. Shenk, and David E. Shenk, Personal Representatives of the Estate of Stanley J. Shenk, deceased, known to me (or satisfactorily proven), to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed same in the capacity therein stated and for the purposes therein contained. In witness whereof I hereunto set my hand and official seal. a Notary Public Garin ~~~'q ... ~ri~xua x~+w~a~iw~ a^`~°waN cNn ~ ~ CERTIFICATE OF RESIDENCE I hereby certify that the precise residence of the within Grantee is: 19 Lesher Road, Newburg, PA 17240. //~ Witness my hand this 6 ,,day of ~iF j ~ ~'~;~ 'G1 ~_~~? 15: i5 '4~?'.-.'`1c-~?cc' Bt~tCf_?hJ $C101'~*'~-IEhJY .~ i='~~i~i'~ ~4 page 1 5taa~:e~~r Shenk Farm 1~ppraisal q-2?-0~ Tba £ollowirrF is qvr best est:insate Of the value of the Strd.nley Shenk Farm on the Le+~hFr Rd.,Newbur.g,Pa. Stanley fixed hc~ra and farmed until his death on S+~pt. 2,zC}Q$. Thf.s farm has about i00 tillable acres and ab~iut 12 mare ac3'es that. a.'re~ non~tillabla, far a total o:~ 1 i2. The acres that are x-at tilled are raoetly raxinea with trees growing in them. There are two things against this ~'a-re1(it i.s s7.xt.e land ~ and the areA ge't.~ very little rain) ., This makes it ~.mpoae~il~le to fret a goad earn ert~p, oo that. moat of the area fars~eres bare girex~ up tryi.ri~ t:o ~•ow corn. Stanley grew 5udaz and ~rast~ hay.A~.t~alfa d~81; not do wall either. TmproYement$ inaludra: 1~ e'tpry hruse,3 Yaedraora,with central. heat and air,~but needed a new. i•oo#'.'~hsre is a supp]~mental ~raod storre.The hausa ~.s part3y bricY and i,s shout 3p yrs.~~z~. Rather lame haxl]c taarn oi' woad cvrist.r. uct:iUri sri_th n double 4 parlor underneat_i~,,,suita,h3.e far milking about ~.O pr ~0 cows.Th~.e would ~be shout the rur~,xamum for the dairy herd as far as feed supply and the 6C)G gal. bulk tank waul.d e11ow, Once ails about 16 r ~4 ox• 6n. Other Feed is stared in p1a$tic bi-~s or vti°a~~ppiug. Implement shed in fair shape. Four car sixa ~~`Age w~.th one bay eerv~,n~; as shop.Thzs is oF' concrete block con,~trructian. Two. methods will be u,~ed for evaluation« compax'ispn and itemixatiox-. Ctr,a.rit uaeB the former ar~d i;hester the latter. Comparie~oa: 1.,~'ar~- in Fr~.exids G oYe, PA area, sold privately June , 2Gt~~1- uo dero*e~.opmerxt restrict:~one,enil ?fag.loan and otltar soil6 but. NU SLwTL. .Toe Styez• to Linfard ldartini 146 fit. , 66 ti~,lable 9i4~5,Op0. 34 lees acres ors sh~~ fr~r~ ~ G8, OoU. slate farm. (Shanks vs.hag.l.aam,Merril/ktc~rr'ison) -jO,Ot?(a. better haus,~ on Shur Farm ~ 1~C),OOV. mil~.ing sysi~.em about equal, but better bar•n,She,aks + 1 G.OOU. ~^5i ~~ -6~~19 16: 1F 74L'-2-+~,-~~~;;-; EEHi,:rirl UrtJ~;~:*_ c __ ~FiEFA;, ' _r PAia~ ~5 ~~'~ ~ l.Y V~a.4Vni ,tiQ~tr 2.Fe-r~ ita- 1LaCaoaalsbttr~,P• nt+~. 1 ~~ 1.,9U tillable ;+iFgt3sbQ~D. Sold,puLl.3,r sale ~--5-f,?!~ J~ IIeg+s fit~s-il~ t4 1C.L.t3.n 1[a derelo~ttt rgstrict.3.~s,a11 lise~s'Cone,poor bldgs. ,~3ettsr lwuaa an $h~sslc farm +~p,C~00. }~;1Cy1it sa16e aalAtlClt p.~ Q~rH~ibOt.h ftu'toa mil~kiz~g system simi],ax Va1.~8,SYdenk bldge some be~;ter +30,AtK}. gait.-slate Y~s.liteeatane,lotrs (Shsnh) t~.eBs) -~,~8s~04. &hsnk cars at tb~.s campariaoa 1391 s$L1U. A,rrara~e of two com~ar~.sonn ~389,4~• xtertire.tioa: __ T311sb1e aWCOs (tCXJ) ~2h~U,Wa. Q • IIntillabl4 (12? ~~~- Souee t-~Q„000. Hang barn and tnilyc ham 35,tbo. Double 4 parlor with 640 ~e-1. r~ilJc tx-nic, i.n~l.. sbnrre Ie#pl+tuasnt Bhed 2,UQ0. 5 1/\Ai/r ~~~~ i.rr~rrT ~ - r Total__ _ 1~12,QOU. .{ i ve . a f tvro wrays ~i 4CD, ~ SuBBest~ rbuad~.ng to x4v0,0U0. COtuaente ~ • rarer iron the area of ~ ~ c,o~-p~riaot- » ~+. the ~~ of the 3hsalc Zara and thought he was aseia6 a Meld of street aoru rbirb had bcen h~-r. rr~a~ated~-•-s~.l ~alSca arsd ~w ears. 1 natitra oZ the area spid,'"~io t~-t' s host Zield ¢orn marts is our aeetion.Thats s rhy Host- ski u$ hRrs gis'~en tty cin it.~+ This watt ist 200$ rthi.~cb S.n vt~t-.er perte ai the ati.+e~ta tcaa a. bannax year for corn! In the ~a.et. year there hs.8 bean. a dx'ams~t~.a dxop ~n land pziaes;stbout t f'„j its. iQCt'..IIith the shaJoeT ~erCs~apr~.t ,rrcezte dust nar the r-bottOOt could drop an~~of rea]~ estatfi,.e assn iM~~B ~ Chaster darst. Qrat~.t B.Nartixt ~° ~~^,;•'E1,,~ya:_i~3 1~~:-15 ^~3%--245.55:? BF~sCOh~J L?QitI~:E~_,h-IEPJ4':':. P~~~a'=. ~~6 ~~~ ~Y°~~c3t1t1a,~,.~: ~he,~ter and Gxaut +~e b~t3th far'tnex~s and ltiudowners in the P~ / MD a.res. urant keeps a recQru of #'arw sales and between tk~etn they hgxe appraised orer 1 ~$ farms ,itt the C~tgorland Va1].ey ax•ea. The:ix ai~praisa:l$ give Corsa,der-- atian to flg values while ad~ittiri~; that svr development the properties ~au].d to samewnat nigher, FFr;~1=-~'~'~79 1;-.~~(1'~~(~ ~j CLti"-'Ek ~ ~1_h=.'=~EK .., r `~f~j `i.~ '~'~[IS DEED 717 29'=~ 511` F'.pl:%[~5 PQ~E1? ~ °. ~;~'~LER a~ca~arR of c~~os CQ~UQQMB~rEp~I.dhlD CCt1N~'Y•P~- Made this ,, ~_~? ~' c?f ~a~~~ ___, ;rt the year7'V~tMtakrt~~itct~t~ ;~' nine • -nine 4999 _ ~~~~_- ~ r ~ ~3ETWEEN NAT]iA:'~T H. SI~ENK, l)'V1~IGHT D. SHENK and STANLEY SHENK, Executors of the ESTATE Ul~ EDNA R SH1~NK, of the County of Cumberland and Commonwealth of Pennsylvania, (hereinafter referred to as Grantors} A N I~ STANLEY J. SC~ENK, of the County of'Cuxrtberland and Commonwealth bf Pennsylvania (hereinafter referred to trs Grantee) WITII~ESSETK, ?tat in ~onsrderarion of - - - - C?N~ HUIVDREL~ THO[~SAND AND 00li DO - - - ($10(?,OOU.UO} ~ - - - - - Cao:fars, (77::'s conveyapsce rs made aad received as a taxi-rl~errsd exchange of tike- kand ptape~, under Sactian It731 of the Inten~a~ RPVentte ~, as carnended) iri nand pate!, die rtttipa whereof is hereby ack-rewledged, thr. said grnnrors do hereby grant ~ canvcy ro the sadcl grantee, his hrirs and assigns, ALL'l'HAT CERTAIN tract of land situate in fiap~;well Township, Cumberiamd County, Pennsylvania., more paxtieularly bounded u~d described as follows: BEGINNING at a point irs the ,;eater of Township Road T-365, which point is alga the ~~Iorthesst corner of ;.et No. 1 or_ the Ply of Ammon Stoltzfus, recorded tin Flan Hook 4S, Page 84, and which point s also lacated North seventy-ono (71) degrees fifty-three (53) minutes thirty (30) seconds East, a distance of two hundred rvventy-five and twenty-Four hundredths (225.24) feet from a point in the center ofthe intersection of T-3~5 with public road T-374; thence through the middle of said Township Road T-365. North s:v~r:ty-one (71) degrees t;fty-tluee {53) minutes thlrty (30} seconds East, a distance ofonc thousand g}~.-five and eighty-two nundr'E:dtias (1,055.82) feet to a pant; thence continuing along the same North ssventy-seven (77) tkgrees eleven (l 1) rrAinutos six (06) seconds East, a distance of ninety-four and ter: k~.undredths (54.20) feet to a point; thence continuiri; along the same, North eighty-eight (88) degrees fti~y- seven (57) minutes thirty-four {34) seconds East, a distance of two htusdred and eighty-two hundredtl-3 (200.82} feet to a fi.~ittt; tl:tnce continui^g along the same, South eightyei,ght (8~) deg:-tes four (04} minutes thirty-one {3 2} seconds East, a distance of one hundred sixty-three and eighty-il'iieC huundredths (163.83) free to 3 point; thence Cantinuiri~; along the same, S~zuth eighty- eight (88) degrees fitly-seven (57) minutes thirta~n (I3) seconds East, a distrnCe of ont~ thousand three hundredthirty-five and sixty hundredths {].,335.60) feat to a point; thence along seine, South `ighty-nine (B9) degrees thirty-ttvi, {3?) minutes i'orty-Wino (49) seconds East a distance of fine hundred twenty-seven and s~~-enty-three hundredths (527.73) feet to :a paint an tine H~7Ult ~~~ PAGE' {j~~ SFr:-1~-~'.~~3`+ 1~,.~~_ i_~....,,ER ~. I'?'_i`?.SLF~: "1" ^5'~ X115 ~.~~2;~u5 Northwest ~:ortrer of Lc~c ho. 10 on the Plan of Ammon Stoltzfus recarded iri the Office of the Recorder of nods in and for Cur~ibarland County, Pcnusylvania, in Plan Book fi0, Page S0; thence slang said Lot No. 10, South zero (00} degrees twenty-seven (27) rninutts eleven (11) seconds West, a dgtftnee of six hundred twenty and twenty-five hundredths (6"0,25) feet za a paint; thcncr along Lands no~v or late of Emanuel Lapp, Swath thirty-nine (39) degrees nineteen {19) minutes thirty-eight (38) seconds West, s distance of four hundred eight and fifty-one hundredths (408. S1) feet to a point; there along the same South see,°enty-five (75) degrees twenty-one (21) minutes forty (40) sends West, a distance of t1Lee hundred thirty-cane (331) feet to a paint; thence along the stone and along property row c-r late of Clayton fioc;h, South seventy-four (74) degrees zem (OQ) minutes four (4A) seconds Wcsi, a rli6tance of eight hundred sixty-one and (arty-six hundredths {$61.45) feet to a point; thence slang said land now or late of Claytotz Hoch, South farty-tlu~ee (43) degrees twenty-two (22) minutes forty-night (48) 9ecands :East, a distance of four hundred sevent}°-six and ninety-.five hundredths (476.95) feet to a Pont; thanae corttinuirg along said land ofHoch, South fifty»six (S6) degrees farty-nine (49} minutes seventeen (;17) ~conds West, a distance of five htuidred sevrrnty-seven and twenty-five hundredths (577.25) feat to a point; thence along the same, South eleven 1'l l) degrees fii3y-three (53) minutes eight (OS) seconds 'V6~est, a distance of three hundred niirety-Seven and twenty-two hundredths (397.22) feet to a point; tbenue al+:~ng the same, South ffty-eight (58) degrees farty (40) minutes seventeen (1?) secands West, a distance ofthree hur_clred twenty-five and thirty- seven hundredths (375.37) foot to a poi~~t in line of land. now or late of Anthony ~rardner; thence along said land of Gardner, l~I~rt"n sixty (60) degrees sixteen (16) fr~int~tes fift~cn (? 5) seconds rVest, a distance of five hr.~ndreo. seventy and twenty-six hundredths (570.25) feet to a point; ;.l%ence along the same, Saukh eleven (l 1) degrees nine (09) minutes fifty-six (5~) seconds West, a distance of one hundred srvert;~-six and sixty hundredths (17b.b0) feet tc~ & point in I-Iassinger Road, T-376; thence in liassirger Road, North fifty-four (S4) degrees seventeen {1?)minutes tcua (0?} seconds West, a 4istance o eight hundred and seventy hundredtl'~s (8Q0.70) feet to a paint in the center Linr of T4374, Peebles road; thence through the center of said Township Itoati, Nar`~}i twenty-seven (27) degrees seventeen (17} minutes fifty-nice (59; secands West, a distance an one hundred seventeen and forty-one hundredths (1.1'7.41) feet to a point; thence continuing along the carne, North eighteen (18) degrees thirty (30) trinutes twelve (12) seconds West, a distance of one hundred thirty-fear and eighty-five hundredths (134.85) feet to a point; thence continuing along the same, Norkh fifteen (15) 3egrees twenty-seven (Z7) zniait~trs t`~•enty- *11rze (23) seconds'JtTes-, a di5ta!]CP. o`'si~ty-nine and. seventy-one hundredths {64.71) feet to a point in line of Lot Na. 9 on the Plan of Ammon Stoltzfus, u~hi^.l: Plan is recarded in the Office ot';l~e Rccaraer of Leeds in and far Cumberland County, Pennsylvania, in Plan Bonk 45 at Page 23~; t:tence clang said Lti7t Nc;'. 9, Narrh s;:vent;~-four {74) d9a 88S thirty-two {32) zriinutes thirty- s,~'en (37} secands East, a ,»tistance af`tw•a ha:~~dred ttiventy-five (225) feet to a point; thence along the Eastern sides of Lots No.. 9, 8, ", b, 5, 4u 3, 2 and 1, its they appear ati said Plan, North fifteen (I5) degrees twenty-seven (27) minutestwenty-thxee (23) secands West a distance of one thousand two hurcclred ninety aa~d farty»twa hundredths (1,290.42) fern tc~ a point in thG center tine of Township Rot-d T»365, t,`,e place ot'.Bl~O.rIl'W'NING. 60QX ,'~{~ PAGE ~~~' - '- 'i it ~-+ ~:: =:h i. 1 i ER :~ f'1_!'"'=;ER 1 ~ -9=+ s11~ ~~3 ~_i~ - ~--.-- - - --- - -- P. .. _ BEING THE SAME. PREIvII5ES which Richard E. Conrad acid P~etricia A. Conrad husband and wife, by theix deed dated February 3, 1993 and recorded February 10, 1993 in the Office of the Recorder ofDeeds Office in and for Cumberland Co~,~nty, Perunsylvania, in Record Hook D36, Pagc 1$1, ~•anted and conveyed unto Harold 1~. Shenk and Edna R. Shenk, their heirs and assigns as tenants by the entireties. A.ND THE SAID Harold H, Shenk disci March 23, l99$ leaving 1« dna 1~.. Shenk as the surviving tenant by the entirety. AND TZib; SACD ]Edna R. Shenk died Ivlarch 29, 1999 whereupon I_stters Testamentary were granted to Nathan H. Shenk, Dwight D. Shenk end Stariey Shenk otl Apri16, 1999 ;and docketed as'.til'o. 2199-0333 in ttze t~fficc af'the Register of Wills of Curnberl~id County; Penl7sylvazxia. EXCEPTING AND RESERVING Tl'iBREFRbM, all that certain tract of land cdntaining 1.373 acres and known as Lot lA as shown on Subdivision Flan Book 60, P~~e S1; and snore fully dzscribed in a deed Pram. Ammon F. Stoltzfus and Sarah L. Stoltzfus to Richard A. Greene aril Laurie D. Greene, dated ~Vlarch 23, 19f3f1 and recorded March 28, 199t? in the Recorder of Deeds Office in C"umberlvnd County, Pexursylvanis, in Record Book M-3ai, Page 66. UtiI7ER A'VD SU33JECT tc; the right of Reba A. ahenk and Miriam F. Shenk to a five acre subdivided parcel each, in ~:wrdssnce with the devise to them and subject to the terms and conditions As set forth in Item Fifteen in the Last Will and Testament of Edna R. Shenk fried far probate in the Off ce of the Register of ~'Vills of Cumberland C.otrnty, Pen•nsylvaaia, indeked to Na. 2199-t3333. AND THE SAID Granters, as Executors, hereby covenants with the said Grantee that the}~, the Executors, have not done ar cotrurutted any act, matter or thing whatsoever whereby the premises hereby o anted, or any part thereof, is, are, shall ar maybe impeached, ahargedi or eIl~ui7`lbQrCd rt tit!G, charge, estate ar otherwise howsoever. 13QpK .~I~$ l=ACE ~Zg ~-r ~ 1._. -.Ul:l _i 1 ~._ • 4t, ,_.L Y E.~ ~. ' 1.1~..,ER ^1" =_'=a~~ `:11'- ~~ i 7. F^~-; I.'V WIT~'V~`S~'~ ~~~~F~~'~ saic: ~raxtlDrs haue hereunto SEt fhetr har;cts and 3ea15 the ~y rnct year first cibnve ~vrrrren. .~tgnE~d, Seuled and 19elivered Irrl the Preserrce of ESTATE fly' EI.~N~1 R„'`S,sYE,VK Nathan H. S k, Exerc~utor ,K~ .nWight. Shenk, ExeCUtOr Stanley ~_. ertk, Executor Commonwealth of Pennsylvania t.'ounty o,~' Lancaster ss ,• ~- ~ ON THIS. the ~_ ~ ~ _ _v dray ~t'..... __ ~ ._~ ,1999. before me, a Notary Pr~lic, the uncterslgned o,~fcer, personutly app red NATHAN .H'..S'II ~1..1Vh', Executor of the ESTATE OJT' EDNA R. SHEIVK, knnwn to me. ro be the person whcase name is stcbscrihed to the within instrument, anti Gcknoti+~teciged thrzr he executed the same for the Pr~rpase thcretn ~;~ '" Ih' WITNESS A`HEkEOF, .I have hereunto ser my hand and seal. ~` `'~y~.,, ~+.`.~~ ,~~~~ '~'1G •~... _. .... 1.....~1 ... .. ~. .. . dre -GT'~ J _ ~ .R~ ~ . f 1 ~._ -~: . :- Nq'TpFt4Al. 5~A1. M1~FtY E. VVElBH. Nct6rY P~ I,,anraster ~iq+, Lanpster 2 0, 20Q2 My ~pmrrlisslon ~xpit~s Sipt~ aao~ 2~B P>~GE ~~9 FF-Li._1 -_ _-~~7~~~~ 1.•;,. _,:~ i-.L ~.I ,.~C. ~~ ~ . ~ I_~~]i-iLG7 n ^G'-1 r..; c C7 c~ ,~ c: Cornmonweulth of Pcrtnsylvawritt County of l eban>dn ss DN ~"NIS, the ~~~' .. day of '-~-~-L-~a ~__, 1999, bt~'cre me. ct :~IotarK,~ Public, t,~e r~ndersigrYed a~`Ycer, personally appeared DWI~'HT A. S~`i'E1VK anti SFAN.~.E'Y S.FIE~~K, Executors of the ESTATE 4)F EL)~YA R, SKli1~.~K., ibtown ra me tc~ l,e the jaer:son whose names are suhscrihe~t to thg witrirt instru»tertt, and rxcknnv~ledged th[tt they executed the sarrte,fpr th.e purp~nse _,;;~therein cdntairted. ~,~ ,,~;~Y: ,: '~d ~:.. 1:~V WITNESS W'~.~R.F`aF, !have hcreunta set my hand and seal. .,X , ~.r. .ri „y~~I''~I~ i J + ~~ ~ • Nof~lYl viral t ' ,v , .~-'_ Wend t.. Horrid NotssYPi L~f 1 ~ rJ - n..: Pelrrryra ElnrO, L0.ebanOn _ _ -~ '-_.__a-~:~~,±1.- '' ~a~ ;nrnmi~.>~+on Ex!~rtae Sept, t0, 24Dt 1'V~p[ttTy _ s+, i1C . "t ':r - I XEI~EBX GF~t1'~f`Y rbnr. the precise address of tlrie gxarttFe h.~rein is 19 Lecher Rr~ad ~Veu~bttrS, F'A 1720 ---~.'_"_`.~ ,~-----'- _.{, M ..-- .~., -- .,~ `..lS":: .~. . `~ .'1! i.:l i.ll ~1~'r'L'%i~!1~~V _. ,+mr• i!1 tl,e ?~ftce tnr t.h~ recac'ding ut C)~r8s 4 ~~;n 1-~d dc~r blrft~nd CauntY~ ~'~ in Boar uaC~..a.-W Pug~~ v~' Hess my hind a l o~ t>ffi df ~~' 1 ~~ Carlisle, PA thiB_..~ •~ ~~ ~;"''"~"'"" ....i G']~ ~ L,:1 Y•7 .1 kC,~ikai+'4 '~4"` c~M .~V ,m, ~ ~!y+'cc~~~ ;"1 .~..x+ r+^k '.r..r0 ~,::) ~ / ~ Vii! _. , ay }~w. fi~i~{#.ts.~'S,- f c ..},~.,. ~ s~W eqe Y4p a..-. ~ i ~ ~ i f ~" ~ iL't .p' 3 r ~ ... V ~t . C o ~ awe'. ~ ~ ~. ~) ~ r+ ~ ~4j,+rl, r " ~ ~`Y~ t~'r,,si>, { i t ~ y ~, °„r6Y 'T y~~ yy 7 a ~ ~ .-"" ~ w =;, ~ ~ ~ ~~ ~,- ~~i;, n ~ soak ~C8 PAu~ X30 ra~asroaN.~....a~..~"C~i~ w !"v ._ en ,AST WILL AND TESTAMENT:' I, EDNA R. SHENK, of Hopewell Township, County of Cumberland and .Commonwealth of Pennsylvania, hereby make, publish and declare the following to be my Last Will and Testament, revoking any and all Wills and Codicils by me at any time heretofore made. FIRST: P~,vment of Debts: I direct that all my just debts and funeral expenses be paid as soon after my decease as maybe practicable. I further direct that all estate, transfer and inheritance taxes assessed with respect to my estate herein disposed of, or any part thereof, or any bequest or devise contained in this my Will 'be paid out of my residuary estate as administration expenses without proration or apportionment. SECOND: ~.ghPat- Personal Propgrtv: I give and bequeath all my clothing, books, pictures, tools, furniture and furnishings and other articles of personal or household use and equipment (not including cash or securities), to such of my children as survive me, to be divided among them~in approximately equal shares as they ma.y agree, or in the absence of agreement, as my Executor may think appropriate; provided that any articles which my Executor considers unsuitable for my children may be sold and the proceeds therefrom added to my residuary estate. THIRD: special provision for Disposition of Farm: It is my intention to convey my farm to my son, STANLEY J. SHENK, at less than fair market value during my lifetime, (subject to the subdivision of a five (5) acre lot for each of my daughters, REBA A. SHENK and MIRIAM F. SHENK,. as hereinafter provided) in recognition of the many years of service he has provided to me and my late husband, In the event that conveyance has not been completed during my lifetime, I direct my Executors to dispose of my farm as follows: My said son, STANLEY, shall have the opportunity to purchase the farm for the sum of One Hundred Thousand And 00/100 ($100,000.00) Dollars subject, however, to the subdivision and conveyance to my daughters REBA A. SHENK and MIRIAM F. SHENK of a five (5) acre parcel to each, at no cost to them. My Executor shall complete the subdivision and conveyance of those two (2) lots. In the event STANLEY does not find it practicable to obtain financing or does not otherwise have finds available to pay the purchase price, my Executors shall accept a Note for the purchase price or if appropriate for distribution purposes, a Note for the proportionate share of final distribution to each of the residuary beneficiaries named hereunder. Such Note or Notes shall provide for the payment of interest at the rate of six (6%) percent per annum in installments no less often than quarter annually with the entire sum being due upon demand at any time after two (2) years from the date thereof. FOURTH: specific Behests: It is my intention to convey to my daughters, -2- REBA A. SHENK and MIRIAM F. SHENK, a five (5) acre lot for each of them as hereinafter provided. In the event that conveyance has not been completed during my lifetime, I direct my Executors to make disposition of two (2) five I;5) acre lots as follows: I give, devise and bequeath to my daughters, REBA A. SH)H:NK and MIRIAM F. SHENK a five (5) acre lot for each of them to be subdivided from my farm, all subdivision costs to be paid by my estate, FIFTH: ~ie~ific Pecunia.~,y Beque t: I give and bequeath the sum of Twenty-Five Thousand And 00/100 ($25,000.00) Dollars each to my daughters, REBA A. SHENK and MIRIAM F. SHENK. The specific bequests in Articles Fourth and Fifth are given to my daughters, Reba and Miriam in recognition of the years of service they have provided for my care. SIXTH: Bequest - Residue: I give, devise and bequeath all the rest, residue and remainder of my estate to be divided in equal shares among my children, or to their surviving issue per stirpes, SEVENTH: Advancements: I direct that any advancements which I have made to any of my children and which are evidenced by notes or other instruments of indebtedness (including a family book of accounts) be charged to the child so indicated, and that such advancements or loans, including interest thereon if applicable, be deducted from said child's individual share in the distribution. -3- EIGHTH: Appointment of Executor: I nominate, constitute and appoint my sons, NATHAN H. SHENK, of Utica, Ohio, DWIGHT D. SHENK of'Thurmond, Ohio, and STANLEY J. SHENK of Newburg, Pennsylvania as Executors of this my Last Will and Testament. I direct that my Executors shall not be required to file bond in any Court for their faithful performance of duty, whether they should be non-residents of this state or for any other reason. NINTH: Definitions: A. As used in this Will, the masculine, feminine or neuter gender, and the singular or plural number, shall each be deemed to include the others whenever the context so indicates. B. Captions and paragraph headings used herein are for convenience only, and are not a part of this Will, and shall not be used in construing it. C. The term "child", "children" and "issue" as used in this Will shall include any child, children or issue thereafter born or adopted. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of G)~ , A.D., 1998. s' _L (SEAL) Edna R. Shenk SIGNED, sealed, published and declared by the above-named Testator, EDNA R. SHENK, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto. iding at A'`~ ~ti ~,/_l G~ '~' iding at -4- O COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF LANCASTER ) WE, EDNA R. SHENK, JAMES N. CLYMER and JOANNE FINNERTY, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly affirmed, do hereby declare to the undersigned authority, a Notary Public, that the Testatrix signed and executed the instrument as her Last Will, and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness, and that to the best of 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. Y~` ~' Testatrix Witness Witness SUBSCRIBED, affirmed tc~-xtid acknowledged before me, a Notary Public, by EDNA R. SHENK, the Testatrix, and subscribed and affirmed to before me by JAMES N. CLYMER and JOANNE FINNERTY, witnesses, this ~ day of , A.D., 1998. N ublic My Co .Expires: NOTARIAL SEAL. MARY E. WELSH, Notary Public Lancaster City, Lancaster county, PA My Commission Expires September 20, 1998 -R- REV-1508 EX t (L97) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, $c M~$C. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Stanley J. Shenk 21-08-0913 Include the proceeds of litgation and the date the proceeds were received by the estate. All properly jointly-owned wkh the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH See attached Continuation Schedule TOTAL (Also enter on line 5, Recapitulation) ~ $ 5 2 , 2 8 3 .00 (If more space is needed, insert additional sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Stanley J. Shenk PA File No. 21-08-0913 File No. 2008-00913 SCHEDULE E CONTINUATION SCHEDULE -PAGE 1 CASH, BANK DEPOSITS, AND MISCELLANEOUS PERSONAL PROPERTY ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Farm equipment and miscellaneous tools $9,200.00 (See appraisal by Martin's Auction Service attached to this Schedule E) 2. Livestock (23 cows, 5 heifers) 25,920.00 (Purchased by Omar Smoker on October 7, 2008) 3. Conklin commission 8,101.00 (Decedent was a sales representative for Conklin and these commissions were due to him as of the date of his death) 4. Dairy Farms Equity 2,613.00 5. Land of Lakes Dairy 474.00 6. 1998 Ford F150 Truck 4,000.00 7. 1998 Olds Van 1.975.00 TOTAL $52,283.00 MARTIN'S AUCTION SERVICE 5/16/09 9015 Molly Pitcher Hwy. Shippensburg, PA 17257 Andrew (717) 532-5382 1~ippsaisai fos the Stassley Shas~h Estate M.M. 335 tractor (not running) ........................................................................... 600.00 Satoh ~Bisonn compact tractor w/loader (not running) ...........................................550.00 M.M. "jet Star" tractor .................................................................... 800 00 ............. ..... . Farmall ~MD"tractor .................................................... 900 00 ..................... ......... ..... , M.M. uR~' tractor (not running) ...........................................................................250.00 Case 18160 skid loader (not running) ......................................, ..........................1 100.00 , Honda 4-wheeler ................................................................ 750 00 ,....................... ..... . Field sprayer ...................................................................................... .. 75 00 . ..... ..... . Ford sickle bar mower ................................................. . 50 00 . .............................. ...... . I.H. 7-tooth chisel plow ...................................................................... 200 00 .......... ... . MF 4 wheel rake .............................................................................................120.00 J.D. 10' RWA disc ...................................................... 275 00 ................................. .... . j.D. 4 B 3 pt. plow ................................................................... .. 140 00 .. ................ .... . 8' cultipacker ............................................................. 125 00 ............................... ..... . J.D. 4-row cultivator ................................................ 70 00 .................................... ...... . J.D. 15 hole grain drill ................................................................... 125 00 ............. ..... . J.D. 4 row corn planter w/harrow ................................................... 100 0 ............... .... . Electric grass seeder ............................................................, ........................ ..... 20.00 Hesston 1130 haybine .......................................................................... . 1 350 00 .. ..... .. , . 3 pt. hay wrapper .............................................................. 450 00 ......................... ..... . Gravity wagon ...............................................................................................150.00 Drag harrow .............................................................................................. ......40.00 Drag disc .......................................................................................................100.00 Woodworking tools (Stanley's share {1/31) ............................................ . 225 00 . ............. . Farm shop items 36 ......................................................................................... .... 5.00 2 fuel tanlcs ................................................................................................ ... 270.00 TOTAL ............................................................................................ $9,200.00 Genera) conditions of items appraised: POOR ANDREW M. MARTIN AUC'iTONEER PA LIC. #2826L l~~ m ~ ~~ ~~7l7'~ URRST'OWN B~ A ~r ofE~u Orrstown Member F D.I.C. 5/29/2009 12:34:58 PM Effective Date: 05/29/2009 0002 * 4000 0177 Loan Payment XXXXX11405 $2, 339.43 Cash Amount: $O U0 Cash Back: $0.00 ALL ITEMS ARE SUBJECT TO VERIFICATION & GOLLECTIUN Thank you! Orrstown Bank ~~RST(J~Vl~ BAtV~K A Tradtt~on of Excellence Orrsfiown Member F. C. I. C. 5/1/2009 3:27:36 PM F_ffective Date: 06/01/2009 0005 400C) 0501 Loan Payment XXXXX2540U $22,545.34 Cash Amount: $0.00 Cash Back: $0.00 ALL. ITEMS ARE SUBJECT TO VERIFICATION & COLLECTION Thank you! Orrstawn Bank ' GARY EICHELBERGER DENNIS MARION CHAIRMAN CHIEF OPERATIONS OFFICER RICHARD ROVEGNO EDWARD SCHORPP VICE CHAIRMAN SOLICITOR BARBARA B. CROSS TAX CLAIM BUREAU OF CUMBERLAND COUNTY STEPHEN D. TILEY SECRETARY One Courthouse Square, Room 106, Carlisle, PA 17013-3389 ASSISTANT SOLICITOR Printed: 5/26/09 C (717)240-6366 Receipt No.: 67736 15:06:25 Receipt Date: 5/26/2009 Control Number: 11-000246 **** RECEIPT **** Page: 1 Property Description: SHENK, STANLEY J 19 LESHER ROAD LAND APPROX 122 ACRES NEWBURG PA 17240 Agricultural With Building Situs Information: 19 LESHER ROAD Map No: 11-07-0491-023 HOPEWELL TOWNSHIP Tax Year Description Penalty & Face Interest Costs Total 2007 SCH-SHIPPENSBURG 2007 CTY-HOPEWELL TWP 2007 CLB-HOPEWELL TWP 2007 BUREAU COSTS 6238.19 1372.46 7610.65 1117.98 245.88 1363.86 88.07 19.37 107.44 22.70 22.70 Received For Year Of 2007 $9104.65 Total Received Tendered > CHECK. Received By > JC Paid By > JOSEPH A MACALUSO IOLTA ACCT Remarks > 1545 $9104.65 Balance Due As Of 5/26/2009 Claim Balance: .00 Receipt Number: 67736 Total Received: $9104.65 REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE N FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Stanley J. Shenk 21-08-0913 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. See attached Continuation Schedule The devisees of the farm listed in Schedule A procured a private loan secured by the farm to pay the debts and expenses of the estate. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) I $ 4 2 , 9 C} 8.8 0 (If more space is needed, insert additional sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Stanley J. Shenk PA Fife No. 21-08-0913 File No. 2008-00913 SCHEDULE H CONTINUATION SCHEDULE -PAGE 1 FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES 1. Fogelsanger-Bricker Funeral Home J.D. Wagoner Excavation Grave opening Premier Property Servises Porta Restrooms Gravestone -Lester Williams Total Funeral Expenses $8,576.53 500.00 200.00 AM UNT 812.00 $10,088.53 B. ADMINISTRATIVE COSTS 1. Personal Representative's Commission Names of Co-Executors: Wilmer 1. Shenk Social security number: 224-68-5312 Street Address: 837 Cullens Rd. City: East Dublin State: GA Zip: 31027 Year Commission Paid: N/A -0- REV-15t2 E%~ (197) ~~ y COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Stanley J. Shenk FILE NUMBER 21-08-0913 Include unreimbursed medical expenses. ITEM ~ - NUMBER DESCRIPTION AMOUNT ~ See attached Continuation Schedule The devisees of the farm listed in Schedule A procured a private loan secured by the farm to pay the debts and expenses of the estate. SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS TOTAL (Also enter on line 10, Recapitulation) I $ 4'7 , ~$.2 .5, 5 (If more space is needed, insert additional sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Stanley J. Shenk PA File No. 21-08-0913 File No. 2008-00913 SCHEDULEI CONTINUATION SCHEDULE -PAGE 1 DEBTS OF DECEDENT. MORTGAGE LIABILITIES, AND LIENS ITEM NUMBER DESCRIPTION AMOUNT 1. Credit line account #11405 Orrstown Bank P.O. Box 250 Shippensburg, PA 17257 final pay-off 2,339.43 (copy of pay-off receipt attached to this Exhibit I) monthly principal payments (original date of death balance of $3,000) 660.57 monthly interest payments 121.79 3,121.79 2. Home equity loan account #25400 Orrstown Bank P.O. Box 250 Shippensburg, PA 17257 final pay-off 22,545.34 (copy of pay-off receipt attached to this Exhibit I) monthly principal payments (original balance of $23,844) 1,298.66 monthly interest payments 633.14 24,477.14 .y REV-1513 EX. ~1-97) SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN ESTATE OF FILE NUMBER Stanley J. Shenk 21-08-0913 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) 1. See attached Continuation Schedule 100% of estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIAT E, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S -0- (tt more space is needed, insert additional. sheets of the same size) w PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Stanley J. Shenk PA File No. 21-08-0913 File No. 2008-00913 SCHEDULE J CONTINUATION SCHEDULE -PAGE 1 BENEFICIARIES AMOUNT OR NAME AND ADDRESS OF RELATIONSHIP SHARE OF NUMBER RECEIVING PROPERTY TO DECEDENT ESTATE I. TAXABLE DISTRIBUTIONS 1. Reba A. Shenk sister farm and all cattle, 19 Lesher Rd. equipment, vehicles, Newburg, PA 17240 ~ household items Miriam F. Shenk sister farm snd all cattle, 2. 19 Lesher Rd. equipment, vehicles, Newburg, PA 17240 household items 3. Wilmer 1. Shenk brother 1/9 of tools 837 Cullens Rd. East Dublin, GA 31027 4. Dwight D. Shenk brother 1/9 of tools 412 Cheesebrew Lane Thurman, OH 45685 5. David E. Shenk brother 1 /9 of tools 4636 Rome Greenwich Rd. Greenwich, OH 44837 6. Paul R. Shenk brother 1/9 of tools 490 East Main Ave. Myerstown, PA 17067 _ T_ _ _ _._ K PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Stanley J. Shenk PA File No. 21-08-0913 File No. 2008-00913 SCHEDULE J CONTINUATION SCHEDULE -PAGE 2 BENEFICIARIES NAME AND ADDRESS OF RELATIONSHIP NUMBER RECEIVING PROPERTY TO DECEDENT I. TAXABLE DISTRIBUTIONS (continued) AMOUNT OR SHARE OF ESTATE 7. Nathan H. Shenk brother 1/9 of tools 2082 Johnstown Rd. Utica, OH 43080 8. Eldon J. Shenk brother 1/9 of tools 340 Beagle Rd. Lebanon, PA 17042 9. Elizabeth F. Weaver sister 1/9 of tools 1044 Ridge Rd. Shippensburg, PA 17257 TOTAL OF PART I. 100°10 of estate ti PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Stanley J. Shenk PA File No. 21-08-0913 File No. 2008-00913 SCHEDULE J CONTINUATION SCHEDULE -PAGE 3 BENEFICIARIES II. NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 -0- FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS -0- TOTAL OF PART II. -0- I direct that Reba Shenk shall have power of attorney to handle normal business transactions ~-~-~~ea~~en-t I also direct that Re have power of attorney for medical treatment Ownership of my property after agile my deceace: 1. The following items will belong to Reba & Miriam equally:. a. My portion of the cattle b. All farm equipment with the Honda 4 wheelers c. Road vehicles d. All household items -family heirlooms should be made available to near family members when Reba 8v Miriam no longer need or want them. e. The farm 2. My shop tools are to be divided equally among my si-bli-ngs sibblings. ~4~~s I name my executors as follows: Wilmer Dwight 8s David September 24, 2007 Stanley J. Shenk /s/ Witness hereof: Wilmer Shenk Dwight Shenk e ~ ~ -y n :~, c- o ~ : , `: 1. n 'Z7 ~: ;;~ C " ''-) .+~