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HomeMy WebLinkAbout08-17-091505607120 REV-1500 Fx (06-05) OFFICIAL USE ONLY PA Department of Revenue county toes veer File Number Bureau of Individual Taxes INHERITANCE TAX RETURN 21 0 8 0 0 9 3 9 PO BOX.280501 Harrisburg, PA t7t28-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Sewrtty Number Date of Death Date of Birth 210 44 6818 OB 12 2008 02 02 1953 Decedent's Last Name Suffix Decedents First Name MI RISHAR FRANCIS A (lf Applicable) Enter Surviving Spouse's Infonnatlon 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 OVAL5 BELOW X ~ 1. Original Return` ! 2. SupplementaV Return _ ~ 3. Remainder Return (tlate of death - prior to 12-t3-92) ~! 4. Limited Estate Aa, Future Irnereet Compromise ~l~ 5. Fetleral Estate Tax Return Required _. (sate or deem seer tz-tz-ez) v I g DeceCent Dietl Teetele ~- 7, Oe~adeM blainlainetl a livirp Trust 0 8. Total Number of Safe DepOSit Boxes (Attetlr COpyMNFH) i--- (Attach COpy or Trust) _-.. --- i g. Litigation Proceeds Received 10. spausel po'iet1Y Credit;eats o1 loam f t _ Election to tax under Sec. 9113(A) '__. L. J between 12Jt-91 end -0-95) -- (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Numbers AMY M. MOYA 717 6-32 732 C~ .v Ftrrn Name (ff Appficable) LAW OFFICES OF SUSAN E. LEDERER First line of address 5011 LOCUST LANE Second Ilse of address City or Post Offlee HARRISBURG Correspondent's e-mail address: ~,~ ~: ...u ~=t ~O T z ~ fV v tv ..,r DATE FILED State PA ny~Ledererlaw.com ZIP Code 17109 examined Mis return, inUUtling accompanying schedules s reperer other Man the personal representative is based on IG RETURN Elizabeth R. Vogel PA 17057 TENTATIVE Amy M. Moya 5011 Locust Lane,-Harrisburg, PA 17109 Side 1 154]5607120 1505607120 l ,~ REV-1500 EX o,cedem~s Name: Francis A. Risher Decedent's Social Security Number 210 44 6818 RECAPITULATION 1. Real Estate (Schedule A) ...................................................................................... 1. 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) -' Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) n Separate Billing Requested ............. 7, 8. Total Gross Assets (total Lines 1-7) .............................~.................................. 8. 9. Funeral Expenses 8 Administrative Costs (Schedule H) ...................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ................................................................. 11. 12: Net Value of Estate (Line 8 minus Line 11) ..............................._.......................... 12. 13. Charitable and Governmental BequestslSec 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 0 . 0 0 15. (a)(1.2) X .00 16. Amount of line 14 taxable 0 . 0 0 16. at lineal rate X .045 17. Amount of line 14 taxable 1 4 7, 9 2 6. 8 1 17. at sibling rate X .12 18. Amount of Line 14 taxable 0 . 0 0 16. at collateral rate X .15 19. Tax Due ............................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 170,000.00 16,750.12 186,750.12 - 35,106.99 3,716.32 38,823.31 147,926.81 147,926.81 0.00 0.00 17,751.22 0.00 17,751.22 Side 2 L 1505607220 1505607220 1505607220 REV-1500 EX Page 3 File Number 21-08-00939 Decedent's Complete Address: Francis A. Risher 106 Bover Street STATE ZIP Summerdale PA 17083 Tax Payments and Credits: t. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty 'rf applicable p. interest E. Penalty 17,766.22 0.00 total credrca (A + g + c> 17.18 Total InteresUPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is ihEDVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE A. Enter the interest on the tax due. g. Enter the total of Lina 5 + 5A. This is theBALANCE DUE (t) 17,751.22 (z) 17,788.22 (3> 17.18 (4) (s) 2.18 _.. _- -.. (5A) (5g) Z. ~ $ Make Check Payable to: REGISTER OF WILLS, AGENT „ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer antl: Yes No : a. retain the use or income of the property transferred :............................................................................. ~ X _ _ j b. retain the right to designate who shall use the property trensterred or its income :................................ ~~ ~ xj c. retain a reversionary interest; oc ........................................................................................................... ~ ~] d. receive the promise for life of eRher payments, benefits or care? ........................................................._ ~, z 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without _ - _ receiving adequate consideration? ................................................................................................................. r X !~. 1 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... _ , x_. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................ ~_ ~ x] IF THE ANSVYER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN E H:P kH #8U5u ,IF# . i#!9"PY9E . IrSn! , nnm mum rm!n! !warmav~r.mAa~.:uumaxaan!aasenm~n;.aano ~+rnm;nwe 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) (t.t) (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 statutedces not exemota 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 DarenL 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-halt (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)j. A sibling is defined under Section 9102, as an individual who has at Yeast one parent in common with the decedent, whether by blootl or adoption. SCHEDULE A REAL ESTATE COMMONN.ExLTN OF PENNSYLVRNM INHERITANCE Tpx RETURN RESIDENT DECEDENT ESTATE OF ~F{LE NUMBER Risher, Francis A. 21-08-00939 All real PnWeM owned wlNy or u a bnanl In common must M reported al fair market value. Fair medial value ie tlernetl as the price at which properly would be exchangetl behwaen a willirg buyer and a willing seller, neidrer Ming eanpelbtl to buy w ull, Iwth hevirq reawnebb Xnowledge M tM relevant fade. Real property wMeh la joMlty-ownW with dyht of aurvWtNahfp must M dlaelosad on acMdula F. (If more space is needed, additlonal pages N the same site) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-f 500 ScheduleA (Rev. 6-98) Rsv-i5pa E%~ (&sel SCHEDULE E CASH, BANK l7EPOSITS, 8 MISC. PERSONAL PROPERTY COMMON W EnLTH OF PENNSYt VRNIn INHERITANCE Trl%0.tTURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Risher, Francis A. 21-08-00939 IncluCe the pracaeOS at litigation entl the tlete the proceeEC ware receivaC by Mle estate. 1111 propsM1y lolntly-ownsa with ms right of wrvivorshlP must bs tllwlosetl on eehaaub F. ITEM NUMBER DESCRIPTION VHLVC AI URIC OF DEATH 1 Checking Account No. 10437312, held at M&T Bank, titled to Francis A. Risher 667.04 2 Check from Patriot News (newspaper refund) 206.25 3 Check from Highmark RX (prescription refund) 44.94 4 Check from Highmark (medics! insurance refund) 98.89 5 Check from Erie Insurance (homeowners insurance refund) 354.00 6 Check from Erie Insurance (change in homeowners insurance -refund) 12.00 7 household goads (sold at auction) 15.373.00 TOTAL (Also enter on Line 5, Rewpitulationj I 16,750.12 (Ir more space is nestled, atltlitional pages of the same size) Copyright (c) 2002 form software only The Ladrner Group, Inc. Form PA•t500 ScheduleE (Rev. 6-98) REV-NSt EX~ (12-991 C~INHERW TA~CEDT~ RETURN~w RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Rishar, Francis A. 21-08-00939 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Repr Street Address City State _ Year(s) Commission paid Zip 2. Attomay's Fees Law Offices of Susan E. Lederer 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 a. ~ Probate Fees Cumberland County Register of Wills 5. f Accountant's Fees 6. I Tax Return Preparer's Fees 12,257.45 4,000.00 306.00 7. Other Administrative Costs 18,543.54 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 35,106.99 Copyright (c) 2002 form software only The Lackner Group, Inc. Forth PA-1500 Schedule H (Rev. 698) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Rishar, Francis A. 21-08-00939 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exuenses 1 Sullivan Funeral Home 2 Rolling Green Cemetery 3 Blooms Flowers 4 Funeral Dinner (Two Gals Catering & misc. expenses) 5 Funeral Cards & Postage OtherAdminlstrative Costs 8 Mark K. Keller (auction commission 3% for real estate) 7 Mark K. Keller (auction commission 10% for personal property) 8 Mark K. Keller (advertising for auction) 9 Mark K. Keller (tent for auction) 10 Mark K. Keller (ports john for auction) 11 Mark K. Keller (staff at auction) 12 Mark K. Keller (sale help) 13 Advertising display box H-A Subtotal 7,428.42 1,345.00 437.35 2.534.18 512.50 12.257.45 5,100.00 1.537.30 2.254.85 280.76 50.00 588.00 250.00 19.02 Copyright (c) 2002 iorm software only The Lackner Group, Inc. Form PA•1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Rishar, Francis A. 21-08-00939 ITEM NUMBER DESCRIPTION AMOUNT 14 Titan Security System (maintenance) 206.00 15 PPBrL (electric bill September to June) 811.51 16 ATBT (phone bill.- September to June) 145.81 17 household repairs 1,478.54 18 Erie Insurance (homeowners insurance) 406.00 19 MCI (long distance) 398.63 20 Jeff Clouser (lawn care) 545.00 21 HB McClure (oil bill) 572.11 22 Sevenson Fuel (bottled gas) 148.79 23 Sewer and trash bill 230.00 24 Debris removal 147.28 25 Cumberland County (plat plan) 7.50 26 East Pennsboro (taxes) 568.84 27 additional help at auction 300.00 28 Cumberland County Register of Wills (filing fee for Inventory and Tax Return) 30.00 29 Commonwealth Land Title Insurance Company (escrow management fee) 125.00 Copyright (c) 2002 form software only Tha Lackner Group, Inc. Form PA-7500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Rishar, Francis A. 21-08-00839 ITEM NUMBER DESCRIPTION AMOUNT 30 Expenses from Sale of Reai Estate (Hems 25 - 40) 0.00 31 Notary fee to Liberty Land Transfer 27.50 32 Attorney's fees to Scott Morrison 500.00 33 transfer tax on second additional deed to Cumberland County Recorder 3.00 34 UPI Certification to Cumberland County Recorder of Deeds 20.00 35 CitylCounty taxistamps 850.00 35 State tax/stamps 850.00 37 Record two additional deeds 79.00 38 WirelOvemight courier fees to USSN 20.00 39 Reimbursement cost Ifen letters to US Settlement Network 30.00 40 Transfer tax first additional deed to Cumberland County Recorder of Deeds 3.00 H-67 SuMotal 18,543.54 Copyright (c) 2002 torte software only The Lackner Group, Inc. Form PA•1800 Schedule H (Rev. 6-98) Rev-7bi3 E%a (8-981 GOMNIOrMEALTN OF PENNSYLVANIA INHERRANCE TAx ReIDRN RE810ENT OECEOENT ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8t LIENS Rishar, Francis A. LE NUMBER 21-08-00939 Inclutle unrelmaunatl metlical axpMSU. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Comcast (cable bill) 372.50 2 MCt (long distance phone bill) 123.91 3 HB McClure (heating 8 cooling bill) 520.16 4 SewerlTrash 115.00 5 Jeff Clouser (lawncare) 220.00 6 real estate taxes 1,858.39 7 Titan Security System (installation) 506.36 TOTAL (Also enter on Line 10, Recapitulation) I 3,716.32 (If more space is neetle4 atltlkional pages of the same size) Copyright (c) 2002 forth sotlware only The Lackner Group, Inc. Form PA•7500 Schedule I (Rev. 6-98) REV-1513 EX~ (9.00) I SCHEDULE J COMMONWEALTH OF PENNSUuVLVANIA I BENEFICIARIES INIRESI U~ENT OECEOENtRN ESTATE OF FILE NUMBER Rishar. Francis A. 21-08-00939 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY 0o Not we nN.e, , (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. ~11fi(aX1.2)] 1 Christiana Heiman Sister 36,981.70 9 Lewis Lane Enola, PA 17025 2 Margueritte H. Kling Sister 36,981.70 6 Lancaster Avenue Enota, PA 17025 3 Elizabeth R. Vogel Sister 36,981.71 105 Shirley Drive Middletown, PA 17057 4 Patricia A. Weigel Sister 36,981.70 1062 S. Pfoutz Valley Road Millerstown, PA 17062 Total 147,926.81 Enter dollar amounts for distdbutions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET( U.UU Copyright (c) 2(102 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule) (Rev. 6-98) Prepared by/Mai1 to: TAX PARCEL: D9-11-3004-045 Susan E. Lederer, Esquire 4811 Jonestown Road Suite 226 Harrisburg, PA 17109 Deed This indenture, made the 10th day of January, in the year of our Lord two thousand and eight (2008, Between ELIZABETH R. R25HAR, a widow not since remarried, by and through ELIZABETH R. VOGEL, her daughter and attorney-in- fact, pursuant to a Power of Attorney dated July 22, 2004 and intended to be recorded simultaneously herewith in the Recorder of Deeds Office of Cumberland County, Pennsylvania, GRANTOR and FRANCIS A. RISHAR, a single man, Grantee }~-~-T~itnesseth, That the Grantor, for and in consideration of the sum of One and NoJ100 ($1.00) Dollars, lawful money of the United States of America, unto them well and truly paid by the Grantee at or before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, has granted, bargained and sold, released and confirmed, and by these presents does grant, bargain and sell, release and confirm unto the Grantee, her successors and assigns. ALL THAT CERTAIN lots or parcels of land situated in~East Pennsboro Township, Cumberland County, Commonwealth of Pennsylvania being more particularly bounded and described as follows, to wit: TRACT ONE ,~ ALL THAT CERTAIN lot or parcel of land situated in East Pennsboro Township, Cumberland County, Pennsylvania, known as Lot No. 80, Section C in the Plan of Summerdale, Pennsylvania, as recorded in the Office of the Recorder of Deeds in and for the County of Cumberland and Commonwealth of Pennsylvania, in Plan Book No. 1, page 44 (Revised Plan Book No. 2, Page 109) facing 50,00 feet on the North side of Boyer Street and extending back an even width 150.00 feet to a 12 foot wide alley. TRACT TWO ALL THAT CERTAIN lot or parcel of land situated in East Pennsboro Township, Cumberland County, Pennsylvania, known as Lot No. 81, Section C in the Plan of Summerdale, Pennsylvania, as recorded in the Office of Recorder of Deeds in and for the County of Cumberland and Commonwealth of Pennsylvania, in Plan Book No. 1, Page 44 (Revised Plan Book No. 2, Page 109), facing 50.00 feet on the North side of Boyer Street and extending back an even width 150.00 feet to a 12 foot wide alley. UNDER AND SUBJECT to all restrictions, easements., covenants, conditions and agreement of record. BEING THE SAME PREMISES which ELIZABETH R. RISHAR, Successor Trustee of the ANTHONY B. RISHAR LIVING TRUST, now known as the ANTHONY H. RISHAR FAMILY TRUST dated May 5, 2004 and ELIZABETH R. RISHAR, Trustee, or her successors in trust under the ELIZABETH R. RISHAR LIVING TRUST dated July 24, 1996, and any amendments thereto, by deed dated November 10, 2005 and recorded November 18, 2005 in Deed Book 271, Page 5914, in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, granted and conveyed to Elizabeth R. Rishar, the Grantor herein. THIS TRANSFER IS EXEMPT FROM REALTY TRANSFER TAX AS A TRANSFER FROM A PARENT TO A CHILD. TOGETHER with all and singular the building, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of the said Grantor, in law, equity, or otherwise howsoever, of, in, and to the same and every part thereof. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the messuage or tenement thereon erected, hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the Grantee, her successors and assigns, to and for the only proper use and behoof of the Grantee, her successors and assigns, forever. AND the Grantor, for herself, her heirs, personal representatives and assigns, does covenant, promise and agree, to and with the Grantee, her successors and assigns, by these presents, that they, the Grantor, her heirs, personal representatives and assigns, all and singular the hereditaments and premises hereby granted or mentioned and intended so to be, with the appurtenances, unto the Grantee, her successors and assigns, against they, the Grantor, her heirs, personal representatives and assigns, and against all and every person and persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under him, her, them or any of them, shall and will, Subject as aforesaid, WARRANT and forever DEFEND. In witness whereof, the Grantor has hereunto set her hand and seal. Dated the day and year first above written. Sealed and Delivered in the Presence of: ~~`~y,~r''' WITNESS 0 ,'`(,-~,!:H~~ (SEAL) ELIZ ETH R. R S by her attorney-in-fact, ELIZABETH R. VOGEL Certificate of Residence I hereby certify that the precise residence of the Grantee herein is as follows: cjo Francis A. Riahar 106 Boyer Street Summerdale, PA 17093 t ey f Grantee Acknowledgement COMMONWEALTH OF PENNSYLVANIA sa COUNTY OF CUMBERLAND On this, the 10th day of January, 2008, before me, a Notary Public in and for the State of Pennsylvania, the undersigned officer, personally appeared ELIZABETH R. VOGEL known to me for satisfactorily proven) to be the person whose name is subscribed to the within instrument, as attorney-in-fact for her mother, ELIZABETH R. RISHAR, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained, IN WITNESS WHEREOF, I hereunto set my hand and official seal. Rotary Public COMMONWEALTH OF PENNSYLVANIA ) sa: COUNTY OF CUMBERLAND ) COMMONWEALTH OF PENNSYLVANIA Notarial Seat JecquaFne M. Mme, Nga,y Pub~o Lower Paxtwi Twp., n County MY CorroMasion Expires Oct 25, X10 Member, PannsyWania Aesociaflon of Notarise RECORDED in the Office of the Recorder of Deeds in and for Cumberland County, in Record Book Page WITNESS my hand and official seal this day of RECORDER OF DEEDS ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 200802430 Recorded On 1124/2008 At 11:33:11 AM * Instrument Type -DEED Invoice Number -13081 User ID - A.F * Grantor - RISHAR, ELIZABETH R * Grantee - RISHAR, FRANCIS A * Customer - LEDERER *FEES STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $10.00 JUSTICE RECORDING FEES - 511.50 RECORDER OF DEEDS AFFORDABLE HOUSING $11.50 covNTS ARCasvES FEE $2.00 ROD ARCHIVES FEE $3.00 EAST PENNSBORO SCHOOL $0.00 DISTRICT EAST PENNSBORO TOWNSHIP $0.00 TOTAL PAID $38.50 * Total Pages - 5 Certification Page DO NOT DETACH This page is now part of this legal document. I Certify this to be recorded in Cumberland County PA r REa O D DS ~ -Information denoted by sa asterisk may change during the verification process sad may not be reflected on this page. DOOFRG III III111111111111111NII~1 JUN. I6.ZUU4 i'1:4UYm 8~34IU1 WAUUtLL&RttU !1(h919163 No. 884 P, 3 ~. Settlement Statement U.s. Depareoenk otlion7ieg and Urb~B DeveMpment i~ FHA 2.~ F01F1A 3.~Carv.V~e 6. FileNmvbee 7. LOmNimbar 9. jtlo[Igaea lOAVmx Cafe Number 4D VA 5.0 Ceuv.Iea T09158 001120930143 ~_ ~ nU~ cN01E:'lLis£emusimUh~amBvoymrwmmmeofkuul,animauenm.emaunnwidn~odfi'~K~aa~~e~a~xsnmra 71f/~;[li" ~+ it®f malygd •(p.ot)'rrere paldauade On anahown leae torid asda»oet iocludedia We mdc D.NAMB OF BORRON'9:R: ~ BtetosRShoxlcwdMicheie LS7e.rlu ADDR$990FB0$IIOWER: ~. & NAME OF 911LI.BB~ Esmre olFrancia A R3iha[~ deoaaaed I ADDRESS OF SBI.i.EB: F.NAME OF LENDER: US 96OA'IC.AOSNETwORR nDDRESS OF LENDIB: 2605 Nlc>loLan Road Sae.200, SealakkyPA 13149 C. PROPERTY I06 Hoye Smeea LOCATION= SttDSmtldale, PA 17093 H. SaCtLEM3;N1'AGEN7'. U.S.SbTn.15~1TSNETWQIR W6 a:~~ 1ffi1 T 2~ ~0 ~~~~ S~ : ~ IS343 It2o.c~s..uourrrnu7mw4eo77cowa -I ux,oexoala2o.eewsA~roinrreu~mrn.aa -I llo3x6•xn1 I3a7.CASNQ Ftoe•OTO BORROWER -~ 8,4x0.e4~607•CASH ®Tu 09tam SRLi.ER-, 14g777.60~ PwCEI OOINFgy7M~.ir Wl'gHg.iriw,.,d 7ND1(14a)DFSPh HB 17052 wn, cu. tvv~ i[•YVnn uuYivi nnuv~uancw r uaYirto~ r+v. pp4 r. 4 u.&DElAAl14NC OF HOUSWG ANDUIBAri DbvelAPMBM' eACea S£f1L6MR7f bTAaWeNt ~~ C:hhaakr denAY ura Tide IBUSCa0r S1E6W OG wA 9oC7an 100.@myaG~survltlemi. PevldeAUpam ifAM p 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 5~~~ ~ ~~ ;~ ~ ~ Phone (888)502-43-09 Fax (302) 934-2955 October 22, 2008 Snsan E Lederer Law Offices 5011 Locust Lane Harrisburg, Pennsylvania 17109 Re: Estate of Francis A Rishar Social Security: 21 D-~f~J-6818 Date o(Death: Auvust 12. 2008 Dear Sir or Madam: Per your inquiry dated October 16, 2008, please be advised thaz at the time of death, the above-named decedent had on deposit with this bank the following: Type ojAccount Checking Account AccowntNumber /04373/2 Ownership (Names ofJ Francis A Rishar• Opening Date 7/2/93 Balance on Date ojDeath $ ti61.04 Accruedlnterest $ 0.00 Total $ 661.04 Please be advised. there was no safe deposit box found for the above decedent. If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Summerdale PIa2a Office # 717-2552261. Sir~Cerely, ~~1;L~tf../ Tracie Hare Records Management dui, ~. [UVY 4:U4YIn Otl41Ul YYHIlUtLL&KttU III7Y19lbi NU.91tl Y, 1 5c~cl ~~.. G, ~ `Y~ ~. ~ PAr~or-rows Po sox zaes Harrisburg, PA 17105 uua.. r. cvv~ `r. vnim uv4/vi rrnuvu~an[[u IIf77171U] iVU, YLO Y, 4 Sc.j~~ ~~ =~-~ ~ 3 IGHNWZK. Date: 08/26(2008 This Month Goss payment amount Net payment amount 44.94 44.94 ~,~.~ ~ ~~PSC,~1 ~'~ `'~ 0225090 JUL. L LVVY ~+:u~+nn oo4lU nnuutu&rcttU (I(7YIYIOi iVU, yltl Y. j ~-IIGHNW2K. Date: 08J26/200B arose payment amount Net paym®nt amount 0224965 ThiB Month 98.89 98.89 ~~~• I, LVUY 4:UY~nI 004IU1 YlRUUttLtittttU f1/9YlYfbj IVU. yL9 Y, I CI11C II VJ\JIIMI V-i1~ L.i~v~ V11 V~.7G ~~ ~~$L,Jr~C,~, P.O. BOX 1699 ERIE. PA 16530 S IHSDAED COPY Excha'•'(~7~`' CANCELLATION NOTICE ~E, ~~ "`' 3' MBmhel • Erie 111e1fe11IX Group 100 Ene Are ~ • FtN, PA 16570 MAIL DATE O6/2S/O9 CANCELLATION EFFECTII/B BAL: $354.00 CR POUCV NuMeeR R53 0808168 H 06/23/09 12.01 AH POLICY EFFECTIYB 11A1'E 0S/OS/09 STANDARD TIME HOMEPROTECTOR POLICY NAMED INSURED ESTATE OF FRANCIS A RISaAR 106 aOYEA ST AA7212 SRDALE PA 17D93 WE ARE NOTIFYING YOU THAT THE ABOVE POLICY IS CANCELL® AS ~ THE CANCELLATION EFFECTNE HOUR AND GATE SHOWN ABOVE. IF WE NAVE BEEN ASKEO TO PROTECT OTHER INTERESTS, WE ARE REQUIRED TO ADVISE THEM OF THIS CANCELLATION. THE REASON FOR THIS ACTION REQUEST ~ NAMED INSURED -SOLD FRSVxoDS aALANCS $.oa TINUSED PREMIiRi $354.00 CR _ PRESENT BALANCE 5334.00 CR RE;FOPID CflECR ENCLOSED ooass AA721z FSTR FETROW INS ASSOCLLC B7RIXG e/00 JUL. 1. ZUUY ,~ Grvsufance Jim iaoe~vi Fh4~~aD AA7212 4:U4YM tlH4fUl WAUUtLL&IiEtU IlIti919763 BoMEPROT1N0.928 Po~P. 6t AMENDHD DECLARATIONS 02 * ~` $STRACOVSR EFFECTIVE 08/27/08 ATTACH TAIS TO YOUR POLICY. REASON FOR AMENDMENT ~ AMENDED PREMISES ALARM CR - PRIMARY RES FETROW INS ASSOC LLE ESTATE OF FRANCIS A RISHAR 106 BOYSR ST SUIDIERDALE PA 17093-802D AGENT - FETROW INS ASSOC LLC AGENT PHONE - (717) 766-3200 OS/08/08 TO 05/08/09 Q53 0808168 H 5299 E. TRINDLE RD. MECHANICSBURG PA 17050 3552 COVERAGE BEGINS AND ENDS AT 12.01 AN STANDARD TINE AT T88 LOCATION OF THE INSURED PROPERTY. UNTIL TERMINATED, THIS POLICY WILL CONTINUB IN FORCE. LOCATION OF RESIDENCE PREMISES IS OTHER THAN STATED IN ITEM 1 OR IF SPECIFIC DESIGNATION IS NEEDED, ZIP CODS - 17093 EPSNNS TWP, CUNBE CO PROPERTY INFORMATION - PRIMARY RESIDENCE, YEAR OF CONSTRUCTION 1955, FRAIQ$, PROTECTION CLASS 8. PROPERTY IS WITHIN 500 FEET OF AFIRE HYDRANT AND WITHIN 2 MILES OF A RESPONDING FIRE DEPARTMENT. COVERAGE IS PROVIDED ONLY IF A SPECIFIC AMOUNT OF INSURANCE IS S80WN. SECTION I - PROPERTY PROTECTION AIIOIINT OF INSURANCE DW&LLING $ 207,000 OTHER STRUCTURES $ 20,700 PERSONAL PROPERTY $ 113,850 LASS OF IISS LOSS SUSTAINED NOT TO S%CSED i2 CONSSCUTIV$ MONTHS SECTION II - H~lE AND FAMILY LIABILITY PROTECTION PERSONAL LIABILITY - EACH OCCURRENCE $ 500.000 MEDICAL PAYMENTS TO OTHERS - 8AC8 PgR$ON $ 1,000 pRE1[IUM REDUCTION AU8 TO THIS CHANGE $ 12. 38CTION I DEDUCTIBLE $1000. APPLICABLE FORTIS - 2003 02/01, HP-PA 06/07, OF 8705 Ob/96, OF 6523 01/06, OF 9013 05/Ofi, HP-FN 02/03, U8 3813 07/06, OF 4779 08/07, OF 2106 04/08, OF-4810 03/08, 8F-GS 06/03, RP-RAN 01/97, IM-100 09/96, IM-ZZ 10/9$, IM-PA 09/02. ' SEE REVERSE SIDE AGTGLL 08/27/08 Imnr,[[.[VUY I[:u[rm ; 444/UI wRUUtIL&KttU.ll lh919(43'~ <; ,' . i ` ~ I ~ ~ q i ; ~ ~ ~ ~ ~ v ,~ 1 ~ 5 ° 3 4 • I . ~ ... ` r c , , ~ ! ~ y t A ~ ~ !~. 1, .! ~ ~ 1 •`~' . ~ ~~ y • ~ I ~~~ , ~~ I'i ~ 4,'. ~ k t ` t Q~~`~ .~ °. l i •` " u' i s i 1 ry ~, ~ J --~ r .. ~ 7 I . ~ `4 , 1 ~ ` r ~ `~ C Y ~ •~ O ! ~ ~ ~ ~~ Q Q o e o ~ ~ ~1 - O ~ d O a N0. 684 :P. 2? G~ "`'1 j ~ m , I~~ ' I I• d I• m k ~ i ~ ~ • rm+~ ~1~ ~ C [[~~ ~r i' ro r v ., ,~ ~ ' ,c I ~ y ~~~(y'~, 1 MD, ~ i ~ F , 1 , t f i~ ,~.~, i ~ d i t. !~.: i ! l..gr.r. I•I. 1 I` .: .a •i .~ ;~ f ~; ;1 .~ Y ;;~~ ~•+"~~ ?'.Y,IL ~ ~ I I ' ~ ~~ 'I V O 1 •.1 i ~ ~ . FJ , ~ rn p b ` ~- I (n •'~ ~ ym~ W ~ \7 r+ M © _ N WSO~, o ~ ' Last Wili and Testament of Francis A. Rishar GO p~ I, Francis A Rishar, a resident of Summerdale, Cumberland County, Pennsylvania, revoke any prior wills and codicils made by me and declare this to be my Last Will and Testament. Article One Family Information I have made provision for the following individuals in my will: Name Relationship Elizabeth R. Vogel sister Patricia A. Weigel sister Margueritte H. Kling sister Christiana Helman sister Article Two My Residuary Estate Section 2.01 Definition of My Residuary Estate All the remainder of my estate shall be referred to in my will as my "residuary estate." Page 1 Section 2.02 Disposition of My Residuary Estate My Executor shall divide my residuary estate into shazes as follows: Name Elizabeth R. Vogel Patricia A. Weigel Mazgueritte H. Kling Christiana Heiman Relationship Share sister 25% sister 25% sister 25% sister 25% I give each shaze to the beneficiary outright. If a beneficiary is deceased, I give the shaze to the other beneficiaries pro rata. If there are no other beneficiaries my Executor shall distribute the shaze as provided in Article Three entitled "Remote Contingent Distribution." Article Three Remote Contingent Distribution If, at any time, there is no person or entity qualified to receive final distribution of my estate or any part of it, then the portion of my estate with respect to which the failure of qualified recipients has occurred shall be distributed to those persons who would inherit it had I then died intestate owning the property, as determined and in the proportions provided by the laws of Pennsylvania then in effect. Article Four Designation of Executor Section 4.01 Executor I name Elizabeth R. Vogel as my Executor. If Elizabeth R. Vogel fails or ceases to act as my Executor, I name Margueritte H. Kling as my Executor. Page 2 Article Five General Administrative Provisions The provisions of this Article apply to my probate estate. Section 5.01 No Bond No Fiduciary shall be required to famish any bond for the faithful performance of the Fiduciary's duties. If a bond is required by any law or rule of court, no surety shall be required on such bond. Section 5.02 Fiduciary Compensation An individual serving as my Fiduciazy shall be entitled to fair and reasonable compensation for the services rendered as a fiduciary. A corporate fiduciazy shall be compensated by agreement with an individual Fiduciary or, in the absence of an individual Fiduciary or in the absence of an agreement, in accordance with the corporate fiduciary's published schedule of fees in effect at the time the services are rendered. My Fiduciary may chazge additional fees for services it provides that aze not comprised within its duties as my Fiduciary such as fees for legal services, tax return prepazafion and corporate finance or investment banking services. In addition to receiving compensation, my Fiduciary may be reimbursed for reasonable costs and expenses incurred in carrying out its duties under my will. Section 5.03 Determination of Principal and Income The Pennsylvania Principal and Income Act shall govern beneficiaries' rights among themselves in matters concerning principal and income. If the Pennsylvania Principal and Income Act contains no provision concerning a particular item, my Fiduciary shall determine in a fair, equitable and practical manner what shall be credited, charged, and apportioned between principal and income. Section 5.04 Distributions to Incapacitated Persons and Persons Under Twenty-One Years of Age If my Executor is directed to distribute any shaze of my probate estate to any beneficiary who is under the age of 21 yeazs or is in the opinion of my Executor, under any form of incapacity that renders such beneficiary unable to administer distributions properly when the distribution is to be made, my Executor may, as Trustee, in my Executor's discretion, continue to hold such beneficiary's share as a sepazate trust until the beneficiazy reaches the age of 21 or overcomes the incapacity. My Executor shall then distribute such beneficiary's trust to him or her. Page 3 While any trust is being held under this Section, the Trustee shall pay to the beneficiary for whom the trust is held such amounts of the net income and grincipal as the fiduciary determines to be necessary or advisable for the beneficiary's health, education, maintenance and support. Upon the death of the beneficiazy before that time, the Trustee shall distribute the trust, including any accrued and undistributed income, to the beneficiary's then living descendants, per stirpes, or, if none, to my then living siblings. If l have no then living siblings the property shall be distributed under the provisions of Article Three entitled "Remote Contingent Distribution." Section 5.05 Spendthrift Trust Provision This will, and all Trusts created hereunder, are intended to qualify as Spendthrift Trusts. In addition, all interests in this will, or in any Trust hereunder, are intended for the personal protection and welfaze of Grantor's named beneficiaries, and no beneficiary shall be allowed to voluntarily or involuntarily assign or anticipate his or her interest in the income or principal of this will or any Trust hereunder, and no beneficiazy's creditors, nor a spouse or former spouse of any beneficiary, shall be allowed to attach or otherwise reach any such interest before actual payment to the beneficiary. If any beneficiazy shall become the subject of a judgment or court order, then during the period in which such judgment or court order remains in effect, such beneficiary shall only be permitted to receive distributions from any Trust created for the benefit of such beneficiazy at the discretion of the Trustees. This limitation as to the right of a beneficiary to receive a distribution shall apply notwithstanding any provisions within the trust for such beneficiary which authorize distributions for the health, education, support or maintenance of such beneficiary. In addition, if any beneficiary shall become the subject of a judgment or court order, and such beneficiary is only entitled to discretionazy distributions from a Trust created for their benefit, it shall not be an abuse of discretion by the Trustees to withhold distributions to such beneficiary while such judgment or court order is in effect. If the Trustees determine that a beneficiary would not benefit as greatly from any outright distribution of Trust income or principal because of the availability of the distribution to the beneficiazy's creditors, the Trustees shall instead expend those amounts for the benefit of the beneficiary. This direction is intended to enable the Trustees to give the beneficiazy the maximum possible benefit and enjoyment of all of the Trust income and principal to which the beneficiary is entitled. Nothing contained in this Section shall restrict in any way the exercise of any power of appointment granted in this agreement. Page 4 Section 5.06 Representative of a Beneficiary The guardian of the person of a beneficiary may act for such benefciazy for all purposes under my will or may receive information on behalf of such beneficiary. Section 5.07 Ancillary Administration In the event ancillazy administration shall be required or desired and my domiciliary Executor is unable or unwilling to act as an ancillary fiduciary, my domiciliary Executor shall have the power to designate, compensate, and remove the ancillary fiduciary. The ancillary fiduciazy may be either a natural person or a corporation. My domiciliary Executor may delegate to such ancillary fiduciary such powers granted to my original Executor as my Executor may deem proper, including the right to serve without bond or surety on bond. The net proceeds of the ancillary estate shall be paid over to the domiciliary Executor. Section 5.08 Delegation of Authority; Power of Attorney Any Fiduciary may, by an instrument in writing, delegate to any other Fiduciary the right to exercise any power, including a discretionary power, granted the Fiduciary in my will. During the time a delegation under this Section is in effect, the Fiduciary to whom the delegation was made may exercise the power to the same extent as if the delegating Fiduciary had personally joined in the exercise of the power. The delegating Fiduciary may revoke the delegation at any time by giving written notice to the Fiduciary to whom the power was delegated. The Fiduciary may execute and deliver a revocable or irrevocable power of attomey appointing any individual or corporation to transact any and all business on behalf of the trust. The power of attorney may grant to the attorney-in-fact all of the rights, powers, and discretion that the Fiduciary could have exercised. Section 5.09 Merger of Corporate Fiduciary If any corporate fiduciary acting as my Fiduciazy under my will is merged with or transfers substantially all of its trust assets to another corporation or if a corporate fiduciary changes its name, the successor shall automatically succeed to the position of my Fiduciary as if originally named my Fiduciary. No document of acceptance of the position of my Fiduciary shall be required. Page 5 Article Six Powers of My Fiduciaries Section 6.01 Grant of Powers My Fiduciaries may perform every act reasonably necessary to administer my estate and any trust established under my will. Specifically, my Fiduciaries may exercise the following powers: They may hold, retain, invest, reinvest and manage real or personal property, including interests in any form of business entity including but not limited to, limited partnerships and limited liability companies, and policies of life, health and disability insurance, without diversification as to kind, amount or risk of non-productivity and without limitation by statute or rule of law. They may partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option, mortgage, pledge, abandon, bon•ow, loan, contract, distribute in cash or kind or partly in each at fair mazket value on the date of distribution, without requiring pro rata distribution of specific assets and without requiring pro rata allocation of the tax bases of such assets. They may hold in nominee form, continue businesses, carry out agreements, and deal with themselves, other Fiduciaries and business organizations in which my fiduciaries may have an interest. They may establish reserves, release powers, and abandon, settle or contest claims. They may employ attorneys, accountants, custodians of the trust assets, and other agents or assistants as deemed advisable to act with or without discretionary powers and compensate them and pay their expenses from income or principal or both. Section 6.02 Fiduciaries' Powers Act In addition to ail of the above powers, my fiduciaries may, without prior authority from any court, exercise all powers conferred by my will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to my will. My Executor shall have absolute discretion in exercising these powers. Except as specifically limited by my will, these powers shall extend to all property held by my fiduciaries until the actual distribution of the property. Page 6 Section 6,03 Alternative Distribution Methods My Fiduciary may make any payment provided for under my will as follows: Directly to the beneficiary; In any form allowed by applicable state law for gifts or transfers to minors or persons under a disability; To the beneficiary's guardian, conservator, agent under a durable power of attorney or cazegiver for the benefit of the beneficiary; or By direct payment of the beneficiary's expenses, made in a manner consistent with the proper exercise of the fiduciary's duties hereunder. A receipt by the recipient for any such distribution shall fully discharge my Fiduciary. Article Seven Provisions for Payment of Debts, Expenses and Taxes Section 7.01 Payment of Debts and Expenses I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death unless I have specifically directed that a devisee of a bequest of specific property take the specific property subject to all liens and encumbrances. If I have directed that a devisee take property subject to all liens and encumbrances, the devisee shall not be entitled to have the liens and encumbrances paid out of my estate. Section 7.02 No Apportionment Except as otherwise provided in this Article or elsewhere in my will, my Executor shall provide for payment of all estate, inheritance and succession taxes payable by reason of my death ("death taxes") from my residuary estate as an administrative expense without apportionment and shall not seek contribution toward or recovery of any death tax gayments from any individual. Section 7.03 Property Passing Outside of My Will Except as to Qualified Retirement Benefits, death taxes imposed with respect to property included in my gross estate for purposes of computing the tax and passing other than by my will shall be apportioned among the persons and entities benefited in the proportion that the taxable value of the property or interest beazs to the total taxable value of the property and interests received by al] persons benefited. The values as finally determined Page 7 in the respective tax proceedings shall be the values used for the apportionment of the respective taxes. Section 7.04 Tax Elections In exercising any permitted elections regarding taxes, my fiduciaries may make such decisions as they deem to be appropriate in all the circumstances and my fiduciaries shall be under no duty to make any compensatory adjustment as a consequence of any such election. My Executor may also pay such taxes or interest and deal with any tax refunds, interest, or credits as it shall deem necessazy or advisable in the interest of my estate. Article Eight Definitions and General Provisions Section 8.01 Definitions For purposes of my will and for the purposes of any trust established under my will, the following definitions shall apply: (a) Adopted and Afterborn Persons A legally adopted person in any generation and his or her descendants, including adopted descendants, shall have the same rights and shall be treated in the same manner under my will as natural children of the adopting parent, provided such person is legally adopted prior to attaining the age of 18 years. A person shall be deemed to be legally adopted if the adoption was legal in the jurisdiction in which it occurred at the time that it occurred. (b) Descendants The term "descendants" shall include a person's lineal descendants of all generations. (c) Fiduciary My "Fiduciary" or "Fiduciaries" shall refer to my Executor. My "Executor" shall include any executor, ancillary executor, administrator, or ancillazy administrator, whether local or foreign and whether of all or part of my estate, multiple Executors, and their successors. Page 8 (d) Legal Representative As used in my will, the term "legal representative" means a person's guardian, conservator, Executor, executor, administrator, Trustee, or any other person or entity personally representing a person or the person's estate. (e) Per Stirpes Whenever a distribution is to be made to a person's descendants per stirpes, the distribution shall be divided into as many shazes as there aze then living children of such person and deceased children of such person who left then living descendants. Each then living child shall receive one share and the share of each deceased child shall be divided among such child's then living descendants in the same manner. (fl Primary Beneficiary The primazy beneficiary of a trust created under this agreement is the oldest income beneficiary of that trust unless some other individual is specifically designated as the primazy beneficiary of that sepazate trust. (g) Shall and May Unless otherwise specifically provided iri my will or by the context in which used, I use the word "shall" in my will to command, direct or require, and the word "may" to allow or permit, but not require. In the context of my Trustee, when I use the word "may" I intend that my Trustee may act in its sole and absolute discretion unless otherwise stated in my will. (h) Other Definitions Except as otherwise provided in my will, terms shall be as defined under Pennsylvania law. Section 8.02 Survivorship Presumption If any beneficiazy shall be living at my death, but die within 30 days thereafter, then such beneficiary shall be deemed to have predeceased me for all purposes of my will. Section 8.03 General Provisions The following general provisions and rules of construction shall apply to my will: Page 9 (a) Singular and Plural; Gender Unless the context requires otherwise, words denoting the singular may be construed as plural and words of the plural may be construed as denoting the singulaz. Words of one gender may be construed as denoting another gender as is appropriate within the context. The word "or" when used in a list of more than two items may function as both a conjunction and a disjunction as the context requires or permits. (b) Headings of Articles, Sections, and Subsections The headings of Articles, Sections, and subsections used within my will are included solely for the convenience and reference of the reader. They shall have no significance in the interpretation or construction of my will. (c) Governing State Law My will shall be governed, construed and administered according to the laws of Pennsylvania as from time to time amended. Questions of administration of any trust established under my will shall be determined by the laws of the sites of administration of such trust. (d) Notices Unless otherwise stated, whenever my will calls for notice, the notice shall be in writing and shall be personally delivered with proof of delivery, or mailed postage prepaid by certified mail, return receipt requested, to the last lrnown address of the party requiring notice. Notice shall be effective on the date personally delivered or on the date of the return receipt. If a party giving notice does not receive the return receipt but has proof that he or she mailed the notice, notice shall be effective on the date it would normally have been received via certified mail. If notice is required to be given to a minor or incapacitated individual, notice shall be given to the pazent or legal representative of the minor or incapacitated individual. (e) Severability The invalidity or unenforceability of any provision of my will shall not affect the validity or enforceability of any other provision of my will. If a court of competent jurisdiction determines that any provision is invalid, the remaining provisions of my will shall be interpreted and construed as if any invalid provision had never been included in my will. Page 10 IN WITNESS WHEREOF, I, Francis A. Rishaz, have hereunto made my mazk opposite my name, which has been subscribed in my presence this 10th day of January, 2008 at Summerdale, Pennsylvania, declare this to be my Last Will and Testament. i HIS ( \~ 1 I'~ Nam ~ubscribi party) )MARK ~ra~c~5 ~~ ~iS~GZI Name (print) The above and foregoing Will of Francis A. Rishaz was declazed by Francis A. R.ishaz in our view and presence to be his Will and was subscribed in his presence, he did affix his mazk, all of which took place in the presence of us, who thereupon at his request, in his presence, and in the presence of each other, subscribed our names as witnesses, and attested the due execution of the Will of Francis A. Rishaz on this day, Januazy 10, 2008. LtiJ~LU ~ ~ residing at ~~~ ~tt . ~ =` I residing at Page 11 q~ ~~ ~~ ~. ~~k ~airviec~ ~~! I`toc~5 SUmY11 n~. ~~ ~ 1~~.3 PENNSYLVANTA SELF PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Francis A. Rishaz, the testator, made my mazk opposite my name, which has been subscribed in my presence to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I made my mark which has been subscribed in my presence and executed the instrument as my Last Will; and that I made my mazk willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affumed and acknowledged before me by Francis A. Rishar, the testator, this day, January 10, 2008. HIS ;`",~~~~~~~1~_ ~ ~ iSS~V"Y(,I.~s, Nam~(subsc~ing party) MARK ~~anCis fl. 12; S~~ r Name (print) 1 N t Public ~ COMMONWEALTH OF PENNSYLVANIA Notarial Seal Jacqueline M. Mindedc, Notary P~ Lower Peon Twp., Dauphin County My Canmisston Expires OcL 25.2070 Member, Pennaylvanle Asaaolaaon of Notaries Page 12 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, ~ l( ~ ~ K.~ and ~~(~~ i MnC ~', the undersigned witnesses whose names aze signed the attached or foregoing instrument, being duly qualified according to law, do hereby certify that Francis A. Rishaz declazed the foregoing instrument to be the Last Will and Testament of Francis A. Rishar, and, thereupon, after his name was subscribed in his presence, he did affix his mazk, all of which took place in the presence of us, who thereupon at his request, in his presence, and in the presence of each other, subscribed our names as witnesses, believing him at all times herein mentioned to be 18 or more years of age, of sound mind, and under no constraints or undue influence. Witness Witness o Public CAMMONWEALTH OF PENNSYLVANIA Notarial Seal ,lacqueline M. MirWedc. NofetY Pubtlc My Carcrd~n F ~' Member, PennsyYVanla Aasocistlon of Notarise Page 13 E X GRANTED TEMPLATE Amy M. Moya From: RV, Inheritance Tax Extension [RA-InheritanceTaxExt@state.pa.us] Sent: Thursday, May 07, 2009 10:58 AM To: 'amy@ledererlaw.com' Cc: 'gfarner@ccpa.net' Subject: Francis A Rishar Est .J e o owing message rs eing sent from an unmondored account. Please do not reply. Re: Estate of FRANCIS A RISHAR File Number 2108-0939 Dear Sir or Madam: Page 1 of 1 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before 11/12/2009. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. We now offer you the option to request your extension request via a-mail. Please use the following e-mail address: RA-InheritanceTaxExt~state.pa.us. Please contact me with any questions or concerns at 717-787-8327. Sincerely, Claudia Maffei, Supervisor Document Processing Unit Inheritance Tax Division Please do not reply to this email. This mailbox is not monitored and you will not receive a response. For assistance, visit us on the web at www.revenue.state.pa.us or call us at 717-787-8327 The information transmitted is intended only for the person or entity to whom it is addressed and may contain wnfidential and/or privileged material. Any use of this information other than by the intended redpient is prohibited. If you receive this message in error, please send a reply a-mail to the sender and delete the material from any and all compuiers. 8/13/2009