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Home My WebLink About09-25-091505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 c! 1 0 9 3 7 9 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 0 8 2 0 1 1 3 5 1 0 4 0 2 2 0 0 9 0 7 0 5 1 9 1 3 Decedent's Last Name Suffix Decedent's First Name MI N e i e r K a t h e r i n e p (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ prior to 12-13-82) 5. Federal Estate Tax Return Required ^X 6. Decedent Died Testate ~ death after 12-12-82) 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number n,, ~~ W a y n e F S h a d e 7 1 7 ~ =: ~; 3 0 =~ 2 -0 -r' :,-, - Firm Name (If Applicable) rY~ ~ REGISTER OF WIt~ USE ONLY ~ i ~ - i _~ _ 4 i ~ 7_ ~- _ - J First line of address ~ - ,- ~ _~ ; 5 3 W e s t P o m f r e t S t r e e t __~, -""` ~; Second line of address -- `~ •~ ~~' r_, ~ ~ i City or Post Office C a r l i s l e State ZIP Code P A 1 7 0 1 3 DATE FILED Correspondent's a-mail address: waynefshade(a~comcast.net 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 anv knowledoe. ai~rvr~ i ur<t rtKSON RESPO IB E F R FILING RETURN ~' - - - - - ' 'YI 0 ~7 TE v -- r 450 McClures Gap Road Carlisle PA 17D13 SIGNAT R OFPREPARER REPRESENTATIVE ATE ADDRESS 53 West Pomfret Street Carlisle PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J 1505607221 REV-1500 EX Decedent's Social Security Number Decedents Name: Katherine P. N e i e r 0 8 2 0 1 1 3 5 1 RECAPITULATION ........................................ 1. 1. Real estate (Schedule A) 0 . 0 0 2. ............................... Stocks and Bonds (Schedule B) ... 2. J ~ J y ~ J 3. Cbsely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 1 1 6 9 7 7, 2 9 4. Mortgages 8 Notes Receivable (Schedule D) ..................... ... 4. 2 8 4 1 5 , 3 6 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 9 0 0 0 0 0 (Schedule G) ~ Separate Billing Requested .... ... 7. • 8. Total Gross Assets (total Lines 1-7) ........................ ... 8. 6 ~ 9 ? 5 4 5. 8 7 9. ............ Funeral Expenses 8 Administrative Costs (Schedule H) 9. .... 8 1 9 7 . 8 4 1 9 0 8 0 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........ .... 10. ' 11. Total Deductions (total Lines 9 & 10) ....................... .... 11. 1 0 1 0 5 , 8 6 12. Net Value of Estate (Line 8 minus Line 11) ..................... .... 12• 6 8 7 4 4 0 , 0 1 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. 6 8 7 4 4 0 . 0 1 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable 6 8 7 4 4 0 0 4 at lineal rate X .045 . 16. 17. Amount of Line 14 taxable 0 0 D at sibling rate X .12 17. 18. Amount of line 14 taxable 0 0 0 at collateral rate X .15 18. 19. Tax Due ................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. 0 0 3 0 9 3 4. 8 0 0. 0 0 0. 0 0 3 0 9 3 4. 8 0 Side 2 1505607221 1505607221 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 09 _I79 DECEDENT'S NAME Katherine P. Neier STREET ADDRESS 'ICumberland Crossings 1 Longsdorf Way CITY _ _. ~~al'11S1e ~ STATE PA 'ZIP ' 17013 Tax Payments and Credits: ' Tax Due (Page 2 Line 19) (1) 30 934 8() 2. Credits/Payments , . _ A. Spousal Poverty Credit B. Prior Payments 28,000.00 C. Discount 1,473.64 3 Interest/Penalty if applicable Total Credits (A + B + C) (2) 29,473.64 D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT Total Interest/Penalty (D + E_) . (3) 0.00 Fill in oval on Page 2, Line 10 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1,461.16 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (58) _ 1,461.16 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROP RIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ................................................................ ...... ^ b. retain the right to designate who shall use the property transferred or its income; ......................... ...... ^ Q c. retain a reversionary interest; or .......................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................ ............................................................... ...... ^ a 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? ............................................................................................. ..... ^ 0 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 [i2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempl a transfer to a surviving spouse from tax, and the statutory requirerrients for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. or 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 "r; P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. Tire tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ~a i Hi t yr FILE NUMBER Katherine P. Neier 21 09 379 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION _.. VALUE AT DATE OF DEATH ~. Ba Deposit Program (BDP) 17,169.00 2. 1,025.01 shares of Hershey Company (HSY) 36,603.3Ei 3. 1,160.69 shares of Hartford Inflation Plus (HIPIX) 12 605.10 4. 1,233.79 shares of Advent/Claymore Enhanced (LCM) 9,857.99 ~. 2,731 shares of Orrstown Financial (ORRF) 65,544.00 6. 2,803 shares of Liberty All-Star Eq. Fd (USA) 8,605.21 7. 3,295.82 shares of Zweig Total Return Fd (ZTR) 10,579.59 8. 3,656 shares of Western Asset High Inc Fd (HIX) 20,729.52 ~. 5,248.25 shares of Helios High Inc Fd (HIH) 5,510.67 10. 8,374.97 shares of Helios Strategic Inc. 7,202 48 1 1. 21,000 shares of Motorola Inc Deb (MOT.GG) 13,230.00 12. 37,000 shares of Sprint Cap Corp Co Guar 23,633.7 13. 60,000 shares of Fed Natl Mtg Assn 60,056.40 14. 75,000 shares of Century Tele Enter. 51,750.U(i 15. 125,000 shares of Gen Elec Cap Corp 98,493.7 16. 160,000 shares of Tobacco Settl Fin 101,582.40 - TOTAL (Also enter on line 2, Recapitulation) I $ 543,153.22 I'If m~ra ~naca is naerlarl incarf arlriitinnal shafts of tha aama sisal ~ W W N N N ~ ~ r--~ ~ ~ ~ O W W ~ ~ J O ~ W ~-+ W O C/i ~ N O N ~ 00 ~1 01 O ~ U ~ ~ J x~ ~ ~ a~ ,a ~ O~ ma '°x ~ bb7 ~ ~, R. ~ w co w xo n. co Nao~ a~ ~p ~ ~ '~,a ~ °.° ~' xa ~o ~a ~ a~ b~ ~, „~ .- x ~ ,, ~ o x b ~~ ~ ~ ~ ~ a ~, ~ `. 0 0 0 0 0 0 0 N N O O O O O O O N N ~ ~ ~ ~ ~ ~ N N N .-~ ~ W W N W ~ ~ O 01 W O pp O ~ W O N 01 O ~-.. CJi W W N W W J O tJi o r-+ ~ W W N W ~ ~l O cn ~ ~] '""' ~ O ~ Oo J ~ N ~ ~ ~ ~ 69 69 69 69 69 ~ N 00 ~ W In O O ~ ~ ~ N ~ J O ~ ~ ~ ~ J O O ~ 01 ~ ~ r O ~ lli W 00 N ~p O ~ W J O O~ ~O 69 N ~ ~ i xy C ~ i ~ i h7 ~d n z ro .~ 0 z ~ ~ h~7 n LT] ma ~ ~ x ~~z~d a ~ C~ ' x ~~Ctih7o•~ x I \ ~ yO ~~,m ~ ~ ~ ~ ° z dy~~ ~ m ~~ ~ ' ~ tr yy[o a yx~~.~~ 7 C H d~ ~9 . ~ ~ ~~~ a a~ ~ o ... =~ ~ ~~-~ ~ . --~-<~a~ O N CAD ~ ~~., ooza~ ~ o~oco yrn ~ ~ os ~ H n z. p7 C !~ ~ ~ ~3 K d ~ H n C n ~ ~ H ~ z~ y d x o 0 0 ° °° ° °° o a o o ~ ~ ~ ° ° `° ~ Y m ~ r~ C m ooO ~~~ C~N~ ~ NN ~G ooC ~ .-.~~~ 'r' d ,~.~~ Cr1~~ yo ~ ~.~a ~~.~m ~ D~.~o :°_ lz7 ~ O Oo ~ n n d ~ ~ N ~ -y' ~ ~ .n N O ~ V] ~ Oo O CD O C~ " W _a N ~--~ 'CS G~ O ~ , _, ' b ~ ~ W ~ N ~Ot 'S N ~ f"" ~ ~ N ~ N 'O ~. ~'.n O c~ Z p ~ ~ ~ ~ n J~ ~ W I ~ ~ n ~ ~ ~ ~ ~ O O O O O O n O O O O O O o O ~ ~ O A O ~ d O O N O N O ~ O ~ O ~ ~ ~ ~ X77 .ty m a x c~ x ~r d~ ti O W `d Oo ~ Cr1 ~z W W O 6s O h `-" ~ N ~' 69 ~ v' o o O W W J ~ C~ "v, Oo ~ W ~ O ~ N w ~ r ~ C r N ~ O O ~ ~ ~ O N j, w y ~ G-. O ~ O O ~ O ~ da ~ C7 C~ z~ ~ ~, d ~, ~ ~ 0 0 ~' ~ 5 ~, o' ~ o' ~ ~ x ~ ~ ., r. rn .,, ~ o a. ~' ~ ~ 0 o ~ ~ ~~ c~ ~ n. o n o ~. ~ w o o~ ~ ~ ~ ~~ ~' o ~- n ~ ~ ~ ~ ^ ~- ~ ~' ~ < y cn ,~ ~ ~ o -, m' cr w ~ ~ a' o ^ ~-n m ~ ~ ~ ~~ ~ o ~: ao ~ ~ ro ~ ~ ~. n O n m ~, ~ ~ ~ ~ .-. o ~ ~, 0 0 ono ,~ w ~ s ~ ~ ~ ~ ~ ~ ~ o ., "' z ~~ ~, ... ~~ ~~ . ~, 0 .~ o~ 0 .~ fZEV-1507 EXk (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE D MORTGAGES & NOTES RECEIVABLE . FILE NUMBER Katherine P. Neier 21 09 379 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH ~. Mortgage rom M. Eugene Mrl er, Jr. an Katherine N. Mr er, husban and wt e, 84,011.72 dated February 13, 1992, in the original principal sum of $110,000. 2. Mortgage from Andrew T. Coulson and Stephanie M. Coulson, husband and wife, dated August 31, 2000, in the original principal sum of $45,000. 32,965.57 TOTAL (Also enter on line 4, Recapitulation) g 116,977.29 (If mnra cnara is naarlarl in~art arirlitinnal chPat~ of iha Hama ci~a1 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katherine P. Neier ITEM NUMBER SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 2l 09 379 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. DESCRIPTION 7. M&T tsanx, account # 525669 2. Diakon Lutheran Social Ministries, refund of nursing home fees - TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 28,38 31.33 28.415.>6 Q MBTBarik 499 Mitchell Road, Millsboro, DG 19966 Mail Code DG-MQ-12 Wayne F. Shade Attorney At Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 Re: Estate of Katherine P R'eier Social Security 082-01-1351 Date of Death: April 02 2009 Phone (888)502-4349 Fax (302)934-2955 April 28, 2009 Dear Sir or Madam: Per your inquiry dated Apri121, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1- Type of Account Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total Checking Account 525669 Katherine P Neier* 9/1/75 $ 28, 384.03 ~' 0.00 -- -- - - ~ 28, 384.03 - 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 High Street Carlisle Office # 717-240-4536. Sincerely, /l-~l~ ~~ Tracie Hare Adjustment Services REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Katherine P. Neier 2ll 09 379 This schedule must be completed and filedrf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM iNCEUDETHeuAMEOFTHETRANSFEREE,THEiRREUrioNSHiaroDECEDENTAND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A CORY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST ~IFAPPLICABLE~ VALUE ~. Kathryn N. Mil er 12,000.00 100. 3,000.00 9,000.00 2. Stephanie G. Coulson 2,100.00 100. 3,000.00 0 3. Leslie K. Miller 2,100.00 100. 3,000.00 0 ~. Garrett C. Neier 2,000.00 100. 3,000.00 0 }. Christopher C. Neier 2,000.00 100. 3,000.00 0 TOTAL (Also enter on line 7 Recapitulation) $ 9,000.0() !If mnra snares is naadari insarr arlditinnal shoats of tha lama sisal - REV-1511 EX+(10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katherine P. Neier SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS FILE NUMBER 21 09 379 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: ~. Rev. Dr. King Counts, memorial service 2. Cumberland Crossings, funeral food 3. Leslie K. Miller, funeral food 4. Hoffman-Roth Funeral Home & Crematory, Inc., funeral B 2. 3. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip __ Year(s) Commission Paid: Attorney Fees Wayne F. Shade, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. 5 5. ~. 8. 9. 10 TOTAL (Also enter on line 9, F;ecapitulation) $ (If more space is needed, insert additional sheets of the same size) Street Address City State Zip __ Relationship of Claimant to Decedent Probate Fees Register of Wills of Cumberland County Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal, advertise issuance of Letters Testamentary The Sentinel, advertise issuance of Letters Testamentary Register of Wills, filing inheritance tax return Register of Wills, reserve for filing Account, etc. AMOUNT 100.00 265.00 32.56 1,499.12 5,000.00 563.00 75.00 198.16 15.OU 450.OU 197.84 P.FV-1512 EX + (12.03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Katherine P. Neier 2l 09 379 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VAOF DEADHTE 1. Diakon Lutheran Social Ministries, resident account balance 366.70 2. (Continuing Care ~, uninsured medical expenses I 399.30 3. Quality Care, pharmaceuticals 59 0~ 4. Medical Staffing Network, Inc., nursing care 1,083.00 TOTAL (Also enter on line 10, Recapitulation) I $ ~ _ 1 908.0... (If more space is needed, insert additional sheets of the same size) `tI-V-~ 513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ra i ~~ t ~r FILE NUMBER Katherine P Neier . 21 09 379 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List'frustee(s) AMOUNT OR SHARE OF ESTATE ] TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under - Sec. 9116 {a) {1.2)] 1. Kathryn N. Miller Lineal 515 580 04 450 McClures Gap Road , . Carlisle, PA 17013 2. Thomas D. Neier, Jr. Lineal 28 620 42 790 Christine Drive , . Palo Alto, CA 94303 3. Garrett C. Neier Lineal 28 689 1 C 1567 Escalona Drive , . Santa Cruz, CA 95060 4. Christopher C. Neier Lineal 28 689 16 566 Dorena Drive , . Newberry Park, CA 91320 5. Stephanie G. Coulson Lineal 28 620 42 911 Sadler Court , . Carlisle, PA 17013 6. Brian E. Miller 681 Buchanan Boulevard Lineal 28,620 4~ Red Bank, NJ 07701 7. Leslie K. Miller 1512 Inverness Drive Lineal 28,620.42 Mechanicsburg, PA 17050 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I I NON-TAXABLE DISTRIBUTIO . NS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (It more space is needed, insert additional sheets of the same size) F'\FILES\DATAFILE\WILL$\]G(J-W W~~ LAST WILL AND TESTAMENT I, KATHERINE P. NEIER, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO I give, devise and bequeath all of my estate, both real and personal property, as follows: a. Seventy-five percent (75%) thereof to my daughter, KATI~IRYN N. MILLER, with substitution of issue should she predecease me or fail to survive me by thirty (30) days. b. Four and sixteen hundredths percent (4.16%) thereof to my son, THOMAS D. NEIER, JR., with substitution of issue should he predecease me or fail to survive me by thirty (30) days. c. Eight and thirty-four hundredths percent (8.34%) thereof to be divided equally between my grandsons, GARETT C. NEIER and CHR.ISTOPHER'. C. NEIER, or the entire eight and thirty-four hundredths percent (8.34%) to the survivor of them, should either of them predecease me or fail to survive me by thirty (30) days. d. Twelve and fifty hundredths percent-(12.50%) thereof to be divided equally among my grandchildren, STEPHANIE G. COULSON, BRIAN E. M:[LLER and LESLIE K. MILLER. In the event one or more of the said STEPHANIE G. COULSON, BRIAN E. MILLER or LESLIE K. MILLER shall predecease or fail to survive; me by thirty (30) days, the survivors shall divide such twelve and fifty hundredths percent (12.50%) share equally between them, or the sole survivor shall take the entire twelve and .fifty hundredths percent (12.50%) share. I recognize and appreciate the disparity in the provisions made for my daughter, KATHRYN Page 1 of 5 Pages IZ.P. N. K.P.N. N. MILLER and her children, STEPHANIE G. COULSON, BRIAN E. MILLER and LESLIE K. MILLER, in contrast to the provisions I have made for my son, THOMAS D. NEIER, JR. and his children, GARETT C. NEIER and CHRISTOPHER C. NEIER. This disparity is intentional and made after due consideration. ITEM THREE In addition to the powers conferred by case law, by statute, and ley other provisions hereof, my Executor shall have the following discretionary powers applicable to all property held by him which powers shall be effective without order of any court and shall exist until final distribution. a. To retain any property of any nature received by them for whatever period they shall deem advisable; b. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; c. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; d. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; e. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; f. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; g. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; h. To make any distribution hereunder either in kind or in money, or partially in kind Page 2 of 5 Pages n -~-I- K.P.N. distributed, and my Executor, in his absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from th;~t distributed to any other distributee; i. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreement;>, to pay assessments, and generally to exercise all rights of investors; j. To invest in endowment, insurance or annuity policies ort the lives of beneficiaries of any trust hereunder; k. To continue in any partnership, joint venture, joint ov~nnership or other business enterprise of which I am a part at the time of my death; 1. To compromise claims; m. To continue for whatever period of time as they shall deem. necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; n. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; o. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion of the fiduciary(ies) hereunder, unable to properly administer such. amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) (2) Directly to such beneficiary; To a legally appointed guardian of such beneficiary for the benefit of such Page 3 of 5 Pages -..~ .' ± . K.P.N. beneficiary; (3) To a person having custody of such beneficiary for the benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application of payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. p. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives consider desirable and to pay reasonable compen;~ation for such services as may be rendered by such agents, attorneys and proxies; q. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM FOUR I nominate, constitute and appoint my son-in-law, M. EUGENE MILLER, as Executor of my estate. In the event that he shall predecease me or fail to act as Executor, then I appoint my daughter, KATHRYN N. MILLER, as Executrix of my estate. ITE= I direct that my Executor(rix) shall not be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power qr discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ~ Is~ day of ~~ U , 1996. ~~ (SEAL) Katherine P. Neier SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed ou names~a`s wi esses thereto, in the presence of the said Testatrix and ol~ each other. !V ~ ~~ Page 4 of 5 Pages COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. I, Katherine P. Neier, Testatrix, whose name is signed to 'the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Katherine P. Neier / Sworn or ffirmed to and acknowledged before me by Katherine ]P. Neier, the Testatrix, this sfi ~ f< day of , 1996. Notarial Sea ~ Corrine L. Myers, Notary Public - 1 Carlisle Boro, Cumberland County !~ My Commission Expires May 27,1999 Notary Public COMMONWEALTH OF PENNSYLVANIA j SS. COUNTY OF CUMBERLAND ~ We, ~/U 1~ . Q -~J 1~' a,-'LG( S ~-h ~ S-+ 1.. h~/ U d `~ , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Katherine P. Neier, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Address ~ ~S ~ ~„~, H A t.S SLE ~!~} . -170 - 3 ~° ~~ --~ - ~> Z. z-`b----_._ Address .~ e=~~s.- ~i. ~~, _~r.-~.~~- t.slr- ~ ~-~- G'J-1 /--70~-, Sworn or affirmed to and subscribed before me this 31S~day of ~~ 1996. Notarial Seal ~/~ ~ ' Corrine L. Myers, Notary Public ---~-~L~~ Carlisle Soro, Cumberland County ~ Notary PUb11C I My Commission Expires May 27, 1999 Page 5 of 5 Pages CODICIL I, KATHERINE P. NEIER, the within named Testatrix, do hereby make and publish this Codicil to my Last Will and Testament dated May 31, 1996, as follows: FIRST. Any references to substitution of issue iri my Last Will and Testament shall be specified to be by representation and not per capita. SECOND. I nominate, constitute and appoint my grandchildren, LESLIE K. THUMMA, STEPHANIE G. COULSON and BRIAN E. MILLER, to serve without bond as my successive alternate personal representatives. THIRD. I hereby ratify and confirm my said Last Will and Testament in all other respects. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this 28th day of March , A.D. Two Thousand Six (2006). ~~~ P ' (SEAL) Katherine P. Neier WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 Signed, sealed, published and declared by the said KATHERINE P. NEIER as and for a Codicil to her Last Will and Testament, in the presence of us, who, in her presence and in the presence of each other, have, at her request, subscribed our names as witnesses hereto. --- ~~~~ ~~ ~. Acknowledgment COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: I, KATHERINE P. NEIER, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, cio hereby acknowledge that I signed and executed the instrument as a Codicil to my Last Will and Testament and that i signed it willingly and pis my free and voluntary act for the; purposes therein expressed. Sworn to or affirmed and acknowledged before me by KATHERINE P. NEIER, this 28th day of_ March , 2006. -~ `~~ Katherine P. lVeier ~~ ~-+~ WAYNE F. SHADE Notary;P blic Attorney at Law 53 West Pomfret Street ~.~r;~lvi~:~a4~~Ep^~1^ t-~~~ 1>ElmtvSS~~-A Carlisle, Pennsylvania ~ NOTARIAL SERI. 17013 COPVNIE ,I. TRITT N Carlisle Boro., Cute otary Public -2- ~ Y p~ berland County y Commision Expi~~>S October 5, 2ppt3 Affidavit COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: We, Wa ne F . Shade and H=~ . Shade ,the witnesses whose names are signed hereto, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as a Codicil to her Last Will and Testament; that the Testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Codicil as a witness; and that, to the best of our knowledge, the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me b and uP~ Pn u Shar~P ,witnesses, this Yaati+lavne F Shade 2006. --- y of March , ~~ ~--^~c ~~ Notary P blic C4h9f.SC:tv`.~~t_ A>,l~i-i Cic PLr~tNSYLYAN!A N07ARIAL SEAL -_r CONNIE J. rRITT; Notary Public Carlisl:; f3oro., Cumcmrfand County ?~1y Commiy'sian Expires Uc;tober 5, 2008 __ _ _, WAYNE F. SHADE Attorney a[ Law 53 West Pomfret Stree[ Carlisle, Pennsylvania 17013 -3-