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Home My WebLink About08-24-09~ REV-1500 1505607120 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box.2sosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 0 8 01016 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 10062008 11081924 Decedent's Last Name Suffix Decedent's First Name MI MORGAN MARTHA 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 ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credd (date of death 11. Election to tax under Sec. 9113(A) between 1231-91 and 1-1-95) ^ (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number THOMAS P. GACKI 7172376000 Firm Name (If Applicable) ECKERT SEAMANS CHERIN & MELLOTT, LLC First line of address 213 MARKET STREET Second line of address 8TH FLOOR City or Post Office State ZIP Code i:~ ,l _;~ __-; r-''f HARRISBURG PA 17101 ~ Correspondent'se-mail address: tgacki@eckertseamans.com 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 PERSON R SPONSIBL :FOR FILING RETURN ~ fl~A~~ ~„<7 ~j, g~/~~~,O~g,~~~ Beverly M. Ly RESS O // 413 Fairway Dri echanicsburg, PA 17055 SIG TU E F PREPA T E HAN REPRESENTATIVE DATE Thomas P. Gacki ADDR SS 213 Market Street, Harrisburg, PA 17101 1505607120 Side 1 1505607120 J REV-1500 EX 1505607220 oecede~t~s Name: M O R G A N, MARTHA J. __ 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 8~ 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) ^ Separate Billing Requested ............ . 7. 8. Total Gross Assets (total Lines 1-7) ...................................................................... . 8. 9. Funeral Expenses & 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 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 1 9 6, 7 1 6.61 16. 17. Amount of Line 14 taxable at sibling rate X -12 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. Decedent's Social Security Number 137,500.00 1,513.80 58,439.99 40,332.04 237,785.83 34,780.94 6,288.28 41,069.22 196,716.61 196,716.61 8,852.25 8,852.25 Side 2 L 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 08 - 01016 Morgan, Martha J. STREET ADDRESS 208 State Road __ CITY Mechanicsburg STATE ZIP PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 8,852.25 2. Credits/Payments - ___ _ A. Spousal Poverty Credit -- - B. Prior Payments 9,245.00 _- C. Discount 3. __ Total Credits (A + B + C) Interest/Penalty if applicable (2) 9, 245.0 0 _ _ __ p. Interest --- E. Penalty Total Interest/Penalty (D + E) (3) 0.0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. -- (4) _ ___ 392.75 Check box on Page 2 Line 20 to request arefund - --- -- 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) __ ___ ~ . Make Check Payable to: REGISTER OF WILLS, AGENT . ~, . ;~ . : ; PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ' x °_ ,- retain the right to designate who shall use the property transferred or its income :.................................... x .-- c. re ain a reversionary interest; or .................................................................................................................. x - --- receive the promise for life of either payments, benefits or care? .............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... x'. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT _ _.. FILE NUMBER ESTATE OF Morgan, Martha J. 21 - 08 - 01016 __ __ All real property owned sole)y or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ___ _ _ - - -- ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 208 State Road, Mechanicsburg, PA 17050 (Sale Price, see settlement statement attached) 137,500.00 TOTAL (Also enter on Line 1, Recapitulation) 137,500.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Morgan, Martha J. SCHEDULE B STOCKS & BONDS FILE NUMBER 21 - 08 - 01016 All property jointly-owned with right of survivorship must be disclosed on Schedule F. _. __ __ ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH -- 1 29 shares Prudential 52.20 1,513.80 TOTAL (Also enter on line 2, Recapitulation) 1,513.80 SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT __ __ _ FILE NUMBER ESTATE OF Morgan, Martha J. 21 - 08 - 01016 Include the survivorsh ITEM _ - NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned witl ip must be disclosed on schedule F. -- DESCRIPTION -- - --_ PNC Savings Members First Checking Members First Savings Members First Money Market Prudential Command Account Piano Miscellaneous Household goods 2002 Nissan Altima 2002 Chevy Impala Riding lawn mower (old) Traveler's Checks Reimbursement of County Tax at Settlement Reimbursement of School Tax at Settlement Reimbursement of Sewer at Settlement Reimbursement of Trash at Settlement i the right of VALUE AT DATE OF DEATH 2,769.34 1, 030.00 918.18 23,143.76 15,454.00 500.00 2,000.00 6,200.00 4, 500.00 200.00 160.00 246.62 1,239.87 48.32 29.90 TOTAL (Also enter on Line 5, Recapitulation) 58,439.99 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Morgan, Martha J. FILE NUMBER 21 - 08 - 01016 ___ - __ __ This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. _. _. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF EXCLUSION NUMBER InGUde the name of the transferee, their relationship to decedent VALUE OF ASSET DECD~s TAXABLE VALUE and the date of transfer. Attach a copy of the deed for real estate. INTEREST (IF APPLICABLE) ___--_ 1 Prudential Annuity 4428 21,817.46. 100% 21,817.46 2 Prudential IRA 18,514.58 18,514.58 ~~ TOTAL (Also enter on line 7, Recapitulation) 40,332.04 S(~iEDUI.E H FUI~EF~L.. EXPENSES 8~ COMMONWEALTH OF PENNSYLVANIA ~~~~ INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Morgan, Martha J. _. Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER FUNERAL EXPENSES: A. 1 Myers Funeral Home 2 Cemetery B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions FILE NUMBER 21 - 08 - 01016 __ AMOUNT __ 9,237.00 1,600.00 Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Eckert Seamans Cherin 8~ Mellott, LLC -- Thomas P. 5,000.00 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 Register of Wills of Cumberland County 372.00 Extra Death Certificates 54.00 5. Accountant's Fees Ellis Group--2008 income taxes 275.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 BJ's wholesale (trash bags to clean out house) 36.01 TOTAL (Also enter on line 9, Recapitulation) 34,780.94 Schedule H Funeral F~er~ses & COMMONWEALTH OF PENNSYLVANIA ~ ~.~JO~ ~nued INHERITANCE TAX RETURN RESIDENT DECEDENT ~. _ _ ___ 'FILE NUMBER ESTATE OF Morgan, Martha J. . 21 - 08 - 01016 2 Lowe's (Cleaning supplies/paint) 46.65 3 Lowe's (Cleaning supplies/paint) 56.84 4 Reifsnyder's (piano moving) 185.00 5 Plumber 187.00 6 Carpet Cleaning 109.18 7 Lowe's (additional cleaning and fix-up supplies) 17.94 8 Home Depot (tanbark) 31.06 9 KMart (staging plants for house) 23.28 10 Air conditioner repair 109.75 11 Riding lawn mower repair 349.58 12 Plumber 229 20 13 Real Estate Taxes 569.16 14 Trash bill 108.32 15 Broker Commission/Fee at settlement 8,197.00 16 .Various lender items paid at settlement as part of seller assist (total seller lines 802 to 1,905.21 903 of settlement sheet) 17 notary fee at settlement 45.00 18 title insurance at settlement (part of seller assist) 1,153.62 19 title insurance endorsements/closing service letter at settlement (part of seller assist) 185.00 20 recording fees at settlement (part of seller assist) 131.00 Page 2 of Schedule H Schedule H Funeral E~ertlses 8~ COMMONWEALTH OF PENNSYLVANIA w~ ~M INHERITANCE TAX RETURN /"1~.~ 1 ^n~Y~ ~~ ~nued RESIDENT DECEDENT __ FILE NUMBER ESTATE OF Morgan, Martha J. 21 - 08 - 01016 _. ___ __ 21 transfer taxes at settlement (part of seller assist) 22 Seller transfer taxes at settlement 23 Transaction fee at settlement 24 School Taxes at settlement 25 Tax Certification at settlement 26 Bee treatment paid at settlement 27 Sewer paid at settlement 28 Trash paid at settlement 29 Electrical Repairs paid at settlement 520.17 1, 375.00 200.00 1, 319.95 5.00 100.70 70.00 43.32 933.00 Page 3 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES ~ LIENS INHERITANCE TAX RETURN 7 RESIDENT DECEDENT _. _.. __ ESTATE OF Morgan, Martha J. Include unreimbursed medical expenses. - _ FILE NUMBER - 21 - 08 - 01016 ITEM _. - - NUMBER DESCRIPTION - __ - _ _- _ _ - 1 IRS 2 Balance Due Country Meadows 3 Miscellaneous Charge from Country Meadows 4 Balance on Car loan for 2002 Nissan 5 PPL 6 Water 7 Bank Fee 8 Car Insurance 9 Homeowner's insurance 10 PPL 11 Water 12 Bank Fee 13 RE Taxes 14 Car Insurance 15 Water 16 PPL AMOUNT 624.00 243.33 33.34 4,124.81 10.90 8.70 3.95 56.73 169.00 94.62 8.79 3.95 108.32 56.72 8.79 94.62 TOTAL (Also enter on Line 10, Recapitulation) g,288,yg COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Morgan, Martha J. - Include unreimbursed medical expenses. ITEM_ _ NUMBER 17 _ - __ Car Insurance 18 Water 19 PPL 20 Homeowner's insurance 21 PPL 22 Bank fee 23 Water 24 Trash 25 Bank fee 26 Water 27 PPL SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS continued -FILE NUMBER 21 - 08 - 01016 - _ _ _ __ DESCRIPTION AMOUNT 56.73 8.83 94.62 162.17 91.00 3.95 8.82 108.32 3.95 8.32 91.00 Page 2 of Schedule I REV-1513 EX+ (g_00) SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Morgan, Martha J. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I, TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 {a) (1.2)] 1 Cynthia L. Harris 916 Scottish Court Mechanicsburg, PA 17050 2 Beverly M. Lynch 413 Fairway Drive Mechanicsburg, PA 17055 Daughter FILE NUMBER 21 - 08 - 01016 SHARE OF ESTATE .AMOUNT OF ESTATE (Words) ($$$) Half personalty and residue Daughter Half personalty and ', residue Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS RELATIONSHIP TO DECEDENT Do Not List Trustee(s) TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 WILL OF MARTHA J. MORGAN I, MARTHA J. MORGAN, of Cumberland County, Pennsylvania, make this my Last Will, hereby revoking any and all former Wills or Codicils made by me. ARTICLE ONE Payment of Last Exuenses I direct my Personal Representative to pay the expenses of my last illness and my funeral expenses as soon as may be convenient after my death. ARTICLE TWO Tangible Personal Proaerty I give said property as I may have provided in a memorandum kept with the original of this Will, or to the extent not so provided, to such of my children, BEVERLY M. LYNCH and CYNTHIA L. HARRIS, as are living on the thirty-first (31st) day after my death, in such shares or by such items as they may agree upon or, if they are unable to agree, then in such shares or by such items of approximately equal value as they may select by lot. Any such property not so distributed shall be sold and the proceeds added to my residuary estate passing under Article Three of this Will. ARTICLE THREE Residue Section 1. Outright to Children. I give all the residue of my estate remaining after application of Article Two to my children, BEVERLY M. LYNCH and CYNTHIA L. HARRIS, as are living on the thirty-first (31st) day after my death, outright and free of trust, in equal shares, the share of any predeceased child to be distributed to such child's issue, per stirpes, subject to the minor beneficiary provisions contained hereinafter. Section 2. Ultimate Distribution. If any amount of my estate hereunder remains undistributed under the foregoing provisions, my Personal Representatives shall distribute such amount to those persons who would have been entitled thereto if I had died at that {LA325175.1 } time intestate, unmarried, without children surviving, and domiciled in the Commonwealth of Pennsylvania. ARTICLE FOUR Minor Beneficiaries If any beneficiary who is entitled to receive absolutely and free of trust a shaze of the principal of my estate or any trust created hereunder, except pursuant to Article Two hereof, is under the age of twenty-one (21) yeazs (hereinafter in this Will called a "minor," notwithstanding the fact that such beneficiary is deemed to possess legal capacity because said beneficiary has attained the age of majority under applicable state law), such shaze shall either be: Section 1. Distributed to a custodian of said minor under the Pennsylvania Uniform Transfers to Minors Act or under a similar act of any other state; or Section 2. Placed or retained in the possession of my Executor who shall have discretion to use or apply so much of said share and so much of the net income, if any, therefrom as he may deem advisable toward the health, maintenance, education and support of said minor, accumulating and investing any income not needed for such purposes and later utilizing it therefor if deemed advisable, until said minor has reached said age or has sooner died at which time my Executor shall distribute the rest of said share, together with any accumulated income then remaining, outright to said minor or to his or her estate, as the case may be. For the purposes of such administration my Executor shall have all the powers, rights and discretions elsewhere conferred upon her by this Will or by law and shall be entitled to the same compensation in respect of both income and principal as if acting or continuing to act as testamentary Trustee with respect to said shaze. My Executor shall not be under any duty to sell any tangible personal property that may be subject to this Section 2 in order to render the proceeds productive of income and may in his discretion allow said minor to have the possession and use of any such property notwithstanding his or her minority without liability on the part of my Executor for weaz and teaz, damage or the loss that may result therefrom. It is the intent of this Section 2 to constitute my Executor as the holder of powers in trust for the purposes above indicated. ARTICLE FIDE Other Provisions Affecting Trusts for Minors Section 1. Disbursements to or for the Benefit of Minors. In the disbursement of funds paid under this Will to or for the use and benefit of any beneficiary who is a minor, the Executor may make payment of the same to the pazents, guardian or such other person having custody of the person of that minor at the time such payments aze made, but without liability on the part of the Executor to see to the application of said payments by the payee, and the receipt of -2- any such person shall be a full acquittance of the Executor as to any amounts so paid, or the Executor may make payment of the same directly to or for the benefit of such minor. The Executor is also hereby authorized to make payments of such funds to a custodian, which maybe a person or institution appointed by the Executor, as a transfer under the Pennsylvania Uniform Transfers to Minors Act or under a similar act of any other state, and the receipt of the custodian shall be a full acquittance of the Executor as to any amounts so paid. Section 2. Stock Dividends. Corporate distributions received in shares of the distributing corporation shall be allocated to principal, regardless of the number of shares and however described or designated by the distributing corporation. Section 3. Spendthrift Provision. During the continuance of any of the trusts created under Article Four of this Will the principal sums thus held in trust for the beneficiaries, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiaries, or any of them, now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and the beneficiaries under Article Four hereof, shall have no power to sell, assign, or encumber all or any part of the said principal sums or their interest therein respectively, or the income thereof, or to anticipate the said income. If any anticipation, assignment or transfer, whether voluntary or involuntary, or by operation of law, shall be made or attempted by or against any beneficiary under Article Four hereof, all further payments to said beneficiary of income or principal of the trust shall be suspended for such period of time or indefinitely (but in no case for longer than the term of the trust) as the Executor shall determine and, in lieu of such payments, the Executor may apply so much of the income or principal of the trust, or both, as the Executor may deem necessary for the health, support, maintenance and education of said beneficiary, and all income of the trust not so applied shall, in the sole discretion of the Executor, be accumulated and added to the principal of the trust fund at such time or times as the Executor may deem to be in the best interests of the beneficiary. Section 4. Rule Against Perpetuities. No trust created hereunder shall fail to vest within twenty-one (21) years after the life of the last to die of a class consisting of my issue in being, and upon the failure to vest within such period, any such trust shall terminate and the assets thereof shall be distributed outright to the beneficiaries of said trust per stirpes. ARTICLE SIX Personal Reuresentatives I appoint my daughter, BEVERLY M. LYNCH, as my Personal Representative under this Will. My said Personal Representative, or any successor Personal Representative, shall have the authority at any time to appoint another individual or a bank as an additional or successor Personal Representative. In the event BEVERLY M. LYNCH becomes unable or unwilling to serve as Personal Representative, and no successor has been appointed, I appoint BRENDA L. GACHI as successor Personal Representative. In addition to the powers conferred -3- by law, my Personal Representative shall have the following discretionary powers, exercisable without the need to obtain court approval: Section 1. Power to Retain Assets. To retain as part of my estate any property received hereunder, without any duty of diversification. Section 2. Power to Invest. To invest and reinvest the principal of my estate in such stocks, bonds, mortgages, securities or other property, real or personal, without being limited to the classes of securities or investments in which fiduciaries are by law authorized to invest funds. Section 3. Power to Deal With Assets. To sell, exchange, lease, encumber, option or otherwise dispose of all or any portion of my estate, real or personal, in such manner and upon such terms and conditions as are deemed advisable, and to make, execute and deliver any documents necessary to effectuate any powers herein granted. Section 4. Tax Powers. In connection with the making and filing of all income tax, estate, inheritance and other death tax, gift tax and other tax returns and the paying of such taxes, to make such elections, decisions, concessions and settlements, including extensions of time for the payment of any federal estate taxes or other taxes due, as may be deemed proper, without liability to any person thereby affected, and without the necessity of making compensating adjustments. Section 5. Power to Distribute in Kind. To make distributions of my estate in cash, in kind, or partly in cash and partly in kind; and to make non-pro rata distributions in kind without consideration of the income tax basis of the assets distributed. Section 6. Real Estate and Proceeds. I do not wish to have the value of my estate reduced by the forced sale of any real estate which I may own at my death. I therefore authorize my Personal Representative to retain such real estate until such time as it can be sold for its fair mazket value and, if necessary in order to provide funds for the payment of any debts, expenses, estate taxes, inheritance taxes, transfer taxes and other taxes of a similaz nature payable by reason of my death, I authorize my Personal Representative to borrow money and for that purpose to mortgage any such real estate and to execute and deliver all notes, bonds, mortgages, and other instruments and to perform all acts necessary, proper or convenient in connection therewith, any and all such loans and mortgages to be made in the sole discretion of my Personal Representative and for such amounts and upon such terms as my Personal Representative deems proper. I authorize my Personal Representative, without the necessity of petitioning any court for approval or confirmation, to sell at any time, all or part of the real estate which I own at my death and which is a part of my residue, to any one or more of my children or their issue for such price and upon such terms and conditions as all of my surviving children may agree. Section 7. Business Powers. My Personal Representative may carry on any business owned and operated by me or my estate as a sole proprietorship or any business conducted by a limited or general partnership of which I or my estate was a partner for whatever -4- period of time my Personal Representative may deem advisable, and to that end my Personal Representative shall have the power to do any and all things deemed necessary or appropriate, including the power to pay any negative cash flow, the power to incorporate any such business or hold the stock as an investment, the power to borrow and pledge assets held in trust as security for such borrowing, the power to liquidate or sell any such business or such interests therein at public or private sale and at such times and upon such terms as my Personal Representative deems advisable, and the power to employ agents to manage and operate such business without liability for the actions of any such agents, or for any loss, liability, or indebtedness of such business, if the management is selected or retained with reasonable care. Section 8. Waiver of Bond. No Personal Representative hereunder shall be required to give bond for the faithful performance of duty in any jurisdiction. ARTICLE SEVEN Source of Payment of Debts, Exaenses and Taxes All estate taxes, inheritance taxes, transfer taxes and other taxes of similar nature, together with any interest and penalties thereon, payable by reason of my death upon the property constituting my gross estate for death tax purposes, whether or not such property passes under this Will, and all debts, costs of administration and other proper expenses paid by my Personal Representative shall be paid from the principal of my residuary estate passing hereunder, without reimbursement from or apportionment among the legatees or devisees or persons having a beneficial interest in any such property. Assets sold by my Personal Representative to make payments hereunder shall be selected, to the extent advisable, so as to minimize the recognition by my estate of gain for income tax purposes. My Personal Representative may enter into such agreement or make such election to pay all or any part of the death taxes on any future interest as may be deemed appropriate, and such agreement shall be binding upon all parties in interest. ARTICLE EIGHT Interpretation of Will Section 1. Singular and Plural: Use of Gender. Whenever used herein, the singular shall include the plural, the plural the singular and the use of any gender shall be applicable to all genders. Section 2. Definition of Child, Children or Issue. Whenever the terms "child," "children" and "issue" are used herein, such terms shall include adopted children, regardless of the date of adoption, with full effect as if they were the natural children of the adopting parents. Such terms are also intended to include persons in gestation at any pertinent time under this Will, provided such persons survive birth by thirty (30) days. -5- Section 3. Captions. The captions of articles and sections of this Will are for convenience of reference only and shall not affect the interpretation of this Will. Section 4. Governing; Law. I hereby declare that I am a domiciliary of the Commonwealth of Pennsylvania and that the succession laws and other applicable laws of the Commonwealth of Pennsylvania shall control the interpretation of this Will and the ownership of any property passing at the time of my death other than under this Will, and that no succession laws of any other nation or state shall have any applicability to this Will or the ownership of any other property passing at the time of my death other than under this Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal to the original of this Will only this 9th day of August, 2007. -x~ (SEAL) MARTHA J. MO AN Signed, sealed, published and declared by MARTHA J. MORGAN, as and for said person's Will in the presence of us and each of us, who, at said person's request, in said person's presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. 2~'~~ Residing at Harrisbur ,Pennsylvania Residing at Harrisbur~svlvania -6- ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF DAUPHIN ) We, MARTHA J. MORGAN, Thomas P. Gacki and Kelley M. O'Brien, the Maker of this Will and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Maker signed and executed the instrument as the Maker's Last Will and that the Maker signed willingly, and that the Maker executed it as the Maker's free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Maker, signed the Will as witnesses and that to the best of their knowledge the Maker was at that time eighteen years of age or older, of sound mind and under no constraint or undu~nfluence. MARTHA J. M GAN fitness F J Wltn SS SUBSCRIBED, sworn to and acknowledged before me by MARTHA J. MORGAN, the Maker, and subscribed and sworn to before me by Thomas P. Gacki and Kelley M. O'Brien, witnesses, this 9`~ day of August, 2007. Notary Public My Commission Expires: COMMONWEALTH OF PENNSYLVANIA Notarial Seal Phyfs G. Fiede~etg, Notary Pt~l'ic Cry Of fMrrbbunD, Dauphkt GauMy My Comnbston E>~kes May 24, Za08 Member, Pennsylvania Association Of Nolarles -7- Previous stlabne ero obsolete ettlement Statement B. T e of Loan form HUD-1 (3/BS? ref Hantlbook 4305.2 U.S. Department of Housing and Urban Development OMB royal No. 2502-0265 a irea 11/302009 1. $IFHA 2. ^FmHA 3. pConv. Unins. 4. VA 5. Conv.lns. 6. File Number 09-523 7. Loan Number 0102112836 8. Mortgage Insurance Case Number 441.9292475 C. Note: uama markad'(p.o.e.r were paid outeWs do doakb~thay ^. arow, n.. r« wam.rior, P,rFo... w.. aot:~a.a b ae blw. Tltle6cpress Settlement System WARNING: x b a «Yrts b IubwYgy tusks tabs dad snb b the VrNSd 9bbe on Ws « oNw ehnAr 1«m. PsrrpiN upon anviotlon an Irxduds a R» end For detah ws: TRb 78 .8. Coo SsGbn t00f and seawn ~o~o. Printed 07/3012009 at 13:50 KR D. NAME OF BORROWER: SYNAKHONE MANIVONG and LORI CANTFIELD ADDRESS: 47 Wooded Run Dr. Dillsbu PA 17019 E. NAME OF SELLER THE ESTATE OF MARTHA J. MORGAN ADDRESS: F. NAME OF LENDER: PNC MORTGAGE, LLC ADDRESS: P.O. BOX 6502 SPRINGFIELD OH 45501-6502 G. PROPERTY ADDRESS: 208 STATE ROAD, BOROUGH OF MECHANICSBURG, MECHANICSBURG, PA 17050 Mechanlcsbur boron h H. SETTLEMENT AGENT: Homesale Settlement Services, Inc. PLACE OF SETTLEMENT: 4309 Lin lestovm Road 717.671-9876 Fax 717.671.9676 Harrisbur PA 17112 I. SETTLEMENT DATE: 0713012009 J. S MMARY F BORROWER'S TRANSACTION: K. SUMMARY F SEL ER' TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Contract sales 137 500.00 401. Contrail sales 137 500.00 102. Personal 402. Personal 103, Settlement ch to borrower line 1400 3 890.26 403. 104. 404. 105. 405. Ad ustments for items aid b seller in advance Ad ustmanta for items aid b seller in advance 107. Conn taxes 07130109 to 12131109 246.62 407. Conn taxes 07130109 to 12131109 246.62 108. Scholl Taxes 07130109to06130l10 1239.87 408. School Taxes 07130109to06130110 1 239.87 109. Sewer 07130109to09130109 48.32 409, Sewer 07130109to09130109 48.32 110. Trash o713orostD0913a09 29.90 410. Trash 07130109to09130ro9 29.90 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 14 954.97 420. GROSS AMOUNT DUE TO SELLER 139 064.71 200. AMOUNTS PAID BY OR ON BEHALF OF BOR ROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. tx earnest more 1000.00 501. excess D k see instructions 202. Printti anaunt of new loans 135006.00 502. Sedlement cha as to seller line 1400 16183.97 203. Existin b s taken sub to 503. Existi loan s taken su 'ell to 204. Lender Credit 250.00 504. Pa of Fret Mort a e Loan PNC MORTGAGE LLC 205. 505. ' 206. 506. 207. 507. 206. 508. 209. 509. Ad ustments for items un aid b seller Ad ustments for items un aid b seller 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAL PAID BYIFOR BORROWER 136 256.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 16183.97 300. CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENT TO OR FROM SELLE R 301. Gross amount due from borrower line 120 142 954.97 601. Gross amount due to seller line 420 139 064.71 302. Less amounts aid Ifor borrower line 220 136 256.00 602. less redtxtbn amount due seller line 520 16183.97 303. CASH FROM BORROWER 6 698.97 603. CASH TO SELLER 122 880.74 SUBSTITUTE FORM 10-8 SELLER STATEMENT: 711e Mamation mnbtud lursRl b Rnpodertl tax ydormetion snd b beRq fundahad b tlls hbrnal Ravanus Santa. K you ere ngiirad b M1b a ralun, 6w JOl eboN ar~rtlh«iee~ar CProrc da ttam k ~Wirsd Oo Ee reported and tro IRS detsrtnkra tlwt R Me not Wan rsp«tad TM Car.reG Saba Prka oewrRlsd an SELLER INSTRUCTIONS: B Ub nxd Mob wr yo« reeldarlte ab F«m 2119, SW «Exawpe d Pdrx;ipd ReeMarca,1« any OeRr. wkh your Ino«ne tax Haan; f« oaw imerxlbna, annpleta Ura appeaMe Prte d Farrrr 47eT, Fam tiZ~r ISdudWe b (Form 1010). Vou n rsgliW br Inv b provbe tM asalerrlera spent (Fell Tex ID No•. 1 wYh yw ocrtecl taxpayer idaratlfatbn amber. x you do nil provide yov coned ~xwwr keratrxxtbn nun~~ ra r••YW wOjad b dW ««YnYW peneRMe YnpoaW br bro. una:r p«uerr. «p.rj«y, I oarWy tar tW numbs drown ao tld. aehmeM le mr c«r.a bxp.yar id.rndwaon numUar. TIN: / SELLER(S) SIGNATURE(S): SELLER(S) NEW MA0.1NG ADDRESS: _ _ _ _ __ _ ,an oDStlhts roam HUO-1 (3lSS) M Handbook 4305.2 _ ~ ~ - - .. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Fle Numtler: 09.523 PAGE 2 SETTLEMENT STATEMENT TitlaFYrvnen SaHlnmant Cvetam PAntasi n7rannrxw at 1't•rn KR SETTLEMENT CHARGES PAID FROM PAID FROM db. TOTAL SALES/BROKER'S COMMISSION based on rice x133 375.00 = 8 002.00 BORROWER'S SELLER'S Division of commission line 700 a3 fdbws: FUNDS AT FUNDS AT 701. 4 026.00 to Prudential Thom son Wood SETTLEMENT SETTLEMENT 702. 3 976.00 to Prudential Homesale Services Grou 703. Commission id at Settlement 8 002.00 704. Broker Fee to Prudential Homesale Services Grou 195.00 800. ITEMS PAYABLE IN CONNECTION WRH LOAN 801. Loan Ori ination Fee 96 802. Loan Discount 0.500 PNC MORTGAGE LLC LR 675.03 803. isal Fee to RELS Valuation P.O.C. 410.00 B er LR 35.00 804. Credit Re to RELS Re ortin LR 23.50 805. Lender's Ins 'on Fee to RELS Re ortin LR 100.00 806. Processin Fee to PNC MORTGAGE LLC LR 400.00 807. Underwritin Fee to PNC MORTGAGE LLC LR 205.00 808. Doamant lion 809. Flood Llfe of Loan Fee to WF Insurance Inc LR 19.00 B10. 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From 0713012009 to 0810112009 20.3400 Ida 2 Da s LR 40.68 902. Mort a Insurance Premium fa to HUD LR 2 321.99 903. Hazard Insurance Premium fa 1 to Don al Insurance 442.00 904. 905. 1000. RESERVES DEPOSRED WITH LENDER FOR 1001. Hazard Insurance 4 mo. 36.83 Imo LR 147.32 1002. Insurance mo. 193.50 !mo 1003. Ci Taxes mo. Imo 1004. Coun P Taxes 7 mo. 48.40 Imo LR 338.80 1005. School Taxes 4 mD. 112.24 Imo LR 448.96 1009. ate An is Ad'ustmant to PNC MORTGAGE LLC LR •342.64 0.00 1100. TITLE CHARGES 1101. Settlemant a dosin fee 1102. Abstract a tithe search 1103. TfBe examination 1104. Titte insurance binder 1105. Document tfon 1106. Nola Fees' 35 to Nota Public 45.00 1107. Attom 's fees indudes above items No: 1108. TiOe Insurance to Old Re ubliclHSS 1 153.62 indudes above items No: 1101 110211031104 Enhanced Basic Rate 1109. Lenders Pd' 135 006.00 - 1110. Owners Pd' 137 500.00 •1 153.62 1111. End 100 300 900 to Old Re ubliclHSS 150.00 1112. 1113. Ck>sin vcltr to Old Re ubliclHSS 35.00 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201.. Recordm Fees Deed 48.50 • Mat a 82.50 • Release 131.00 1202. Ci /Coon taxlstam Deed 1 375.00 • Mat a 854.83 520.17 1203. State Taxlstam Deed 1 375.00 • Mort 1 375.00 1204. 1205. Record Assi meet to Recorder of Deeds 7.00 POC b Lender 1300. ADDRIONAL SETTLEMENT CHARGES 1301. Su 1302. Pest In 'on to Ins ect A Home P.O.C. 45.00 B er 1303. Wire Fee to Homesale Settlement Services Inc. 11.00 1304. Intemet Doc to Homesale Settlement Services Inc. 50.00 1305. Wandli Fee Lenders Pk to Homesale Settlemern Services Inc. 25.00 1306. Transaction Fee to Prudential Thom son Wood 200.00 1307. 2009-10 Scholl Taxes to Ba L. Heckard Tax Collector 1 319.95 1308. Other Disbursements 1520 1 152.02 1400. TOTAL SETTLEMENT CHARGES enter on lines 103 Sedbn J and 502 Section 3 890.26 16183.97 HUD CERTIFICATION OF BUYER AND SELLER I have earsfWy faYiewad M HU0.1 SahWnaM $tatamaM and b the beat d m~yy krwbdps end baNM, l h e true and atdaata alatalflMlt d sA roGiP1s and tlisburaemarta matls on my account a by me n M=p tralfaadlolL I fialtlaf pnky U1a11 tlava /scNvsd a ccPY d tM HU0.1 SNOamsrM Slal«naM. ST'F~ ~, 5 NDRf. L~Rrl79PiFIELD' WARNING: m IS A CRWE T01010W3la.Y MAID FALSE STATEMENTS TO THE TM HU0.1 Saltlsrnant StaMnent whidi I Iowa pnprad is s true and acaaata aotaiart d this transaaion UNITED STATES ON THIS OR ANY SMIxM FORM. PENALTIES UPON CONVICTION I have cased awiA eawa Uia fislds to W diaaaaw h axordarles with Ws atmement. CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETMLS SEE 7TTLE 1S: LLS. CODE SECTION 1001 AND SECTION 1010. i By i m obtolate S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT sFTTI EMENT STATEMENT form HUDt GIBE) ref HerWbook 4305.2 Flle Number: 09.523 PAGE 3 TitIPFYnrecs Sefflamanf Svcinm Prinfxf n7/~0/~(x19 at 1 ~~.~i0 KR ITEMIZATION OF HUD LIN 1308 1500. SCHEDULE OF DISBURSEMENTS BUYER SELLER 1501. Tax Cert to Homesale Settlement Services Inc. 5.00 1502. Bee Treatment to Penn Pest 100.70 1503. Sewer J-A-S Acctlt4515-0 to Mechanicsbur Borou h Autho ' 70.00 1504. Trash J-A-S Aoct#4515-0 to Mechanicsbur Borou h Autho ' 43.32 1505. Home In on to Ins ect A Home P.O.C. 270.00 B er 1506. FJectrical to J.L. Ruth Electric Inc. 933.00 1507. 1508. 1509. 1510. 1511. 1512. 1513. 1514. i515. 1516. 1517. 1518. 1519. 1520. TOTAL HUD LINE 1308 EXPENSE: 1 152.02 U" u~ y \: .~~ ~~ ,~~ SEAMANS Eckert Seamans Cherin & Mellott, LLC rLL 717 237 6000 213 Market Street - 8th Floor rax 717 237 6019 Harrisburg, PA 17101 www.eckertseamans.com Kelley M. O'Brien Legal Administrative Assistant 717.237.6051 kobrienC eckertseamans.com August 21, 2009 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Martha J. Morgan File No. 2108-1016 Dear Ms. Strasbaugh: Enclosed for filing please find the original and two (2) copies of the Inheritance Tax Return for the above-referenced estate as well as a check in the amount of Fifteen and 00/100 Dollars ($15.00) to cover the cost of filing same. Please time-stamp the extra copy of the Return and return it to my office in the enclosed self-addressed, stamped envelope. Thank you for your attention to this matter. Should you have any questions, please do not hesitate to contact me. Very truly yours, ~ ~=r o ~' - %~~ ~~~ `'~C7 r- V~ ('.' ~ I - , Kelley M. O rien `f' -'`- -- L Legal Administrative Assistant ~~-~ ~-~ `~~ ~' >;~- .~~ , rv ,,, KMO:id v -- Enclosures cc: Mrs. Beverly M. Lynch (w/enc.) 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