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HomeMy WebLinkAbout11-12-09 5056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box26oso1 INHERITANCE TAX RETURN n Harrisburg, PA 17128.0601 RESIDENT DECEDENT ~ ~ L~~ +~(~Ilc ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 259-40-4541 04/18/2009 05/04/1918 Decedent's Last Name Richwine Dorothy MI J MI K (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Richwine Francis Spouse's Social Security Number Suffix Decedent's First Name 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 (date of 5. Federal Estate tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate ~ T. Decedent Maintained a Living Trust _0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigatbn 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 TO: Name Daytime Telephone Nurmber Francis K. Richwine (717) 245-2810 Firm Name (If Applicable) ra -~? ~ REGISTE . -ILLS US6.ONLY -~j ; ^~ , ' ' `~ ~~ ~ r~: ) (~~If? First line of address 'f i '^~ rte-- -~C ~ C . ~ 'w f ~ ' 1213 Stratford Dnve ~ ~ Iv ~° ::~ ^ ^y +, ,- ~ Second line of address t"7 G' -r-I ~ ~ ~ "? G7 t"_ _ , "r1 ~ ,,,~ i~IATE'FILED ~ ~j) ~ s ~~ City or Post Office State ZIP Code - W Carlisle PA 17013 Correspondent's e-mail address: None Under penalties of perjury, I declare Meat I have examined this return, including accompanying schedules and statements, and to the best of my krwMAadge and belief, it is true, ~ and complete. Dedaretian of preparer other than the personal representative is based on all irdormation of which preparet has any knrnMedge. SIGNATIJIit OF PE E Fr~R IJNG RETURN DATE 1213 Stratford Drive, Carlisle, PA 17013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Dorothy J Richwine 259-40-4541 RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) 2. 24 537.90 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages t£ Notes Receivable (Schedule D) ..................... . ....... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 5,650.00 6. Jointly Owned Property (Schedule F) .: Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) `Separate Billing Requested..... ... 7. 476,574.11 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 506,762.01 9. Funeral Expenses 8~ Administrative Costs (Schedule H) .................. ... 9. 9,625.77 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............. ... 10. 4,520.02 11. Total Deductions (total Lines 9 1£ 10} ................................ ... 11. 14,145.79 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 492,616.22 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... ... 13. 476,574.11 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. 16,042.11 ._. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (ax1.2) X .0 0 0.00 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .0 _ 0.00 16. 0.00 17. Amount of Line 14 taxable at sibling rate X .12 0.00 17 0.00 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18 0.00 19. TAX DUE ...................................................... ...19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Flle Number Decedent's Complete Address: DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Dorothy J Richwine 259-40-4541 STREETADDRESS 1213 Stratford Drive CITY Carlisle STATE PA ZIP 17103 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. GeditslPayments 0 00 . A. Spousal Poverty Credit B. Prior Payments 0.00 C. Discount 0.00 Total Credits (A + B + C) {2) 0.00 3. InteresUPenalty if applicable 0.00 D. Interest E. Penalty 0.00 Total InteresUPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. ff Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX OUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (56) 0.00 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 :.......................................................................................... © ^ b. retain the right to designate who shall use the property transferred or its income :............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. ff death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in Dust for" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a benefdary designation? .............................................. .......................................................................... ^ ^Q 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)J. 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 disdosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX+ (698) SCNEDt~LE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FlLE NUMBER Dorothy J. Richwine All property joirrtly~owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (Gg8) COMMONUVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI~IEDVLE E CASH, BANK DEPOSRS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Dorothy J. Richwine Indude the proceeds of litigation and the date the proceeds were received by the estate. AU property jointty-owned with right of survivorship must be disclosed on Schedule f. (If more space is needed, insert additional sheets of the same s¢e) REV-1510 EX+ (698) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCMEDt~LE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Dorothy J. Richwine This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RflATIONSHIP TO DECEDENT AND THE DATE OFTPANSFER.ATTACHACDPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EDCCLUSION QFAPPLICABLE TAXABLE VALUE 1 ~ To Dorothy Johnson Richwine and Francis Kost Richwine, Trustees UTA Dated 13th day of June, 2000 for the benefit of Francis K. Richwine, surviving a. 18,000 shares General Electric Co., common, N.Y. Exchange, CUSIP 220,905.00 100 0.00 220,905.00 369604103 with accrued dividends p b. PNC Bank: 100 0.00 (1) ac # 50003265795, including accrued interest to date of death 44,965.21 100 0.00 44,965.21 (2) CD#31900303691,lncluding accrued interestto date of death 55,800.21 100 0.00 55,800.21 (3) CD# 31900317652, including accrued interest to date of death 31,851.70 100 0.00 31,851.70 (4) CD# 31000325323, including accrued interest to date of death 20,579.49 100 0.00 20,579.49 c. Members First Fed'I Cr Union: 100 0.00 (1) Rg 49088-00 62.32 100 0.00 62.32 (2) Inv 49088-05 28,500.72 100 0.00 28,500.72 (3) CD 49088-41 22,801.01 100 0.00 22,801.01 (4) CD 49088-43 25,365.31 100 0.00 25,365.31 (5) CD 49088-44 25,743.14 100 0.00 25,743.14 TOTAL (Also enter on line 7 Recapitulation) S I 476,574.11 (If more space is needed, insert additional sheets of the same size) EV-1511 EX+ (12-99) SCHEDULE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8c INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Dorothy J. Richwine Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~' Ewing Brothers Funeral Home, Inc.--funeral expenses 8,548.70 Cumberland County Honor Guard, military honors atburial--honorarium 100.00 Baling Springs Tavem-funeral luncheon after burial 341.61 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 0.00 Name of Personal Representative(s) FranCIS K. RlChwine Social Security Number(s)lEIN Number of Personal Representative(s) street Address 1213 Stratford Drive city Carlisle .State PA zip 17013 Year(s) Commission Paid: N/A 2. Attorney Fees 0.00 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 io Decedent 4. Probate Fees 165.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 ~. The Sentinel, Notice to Creditors 145.06 Cumberland Law Journal, Notice to Creditors 75.00 PA Bar Institute, Fundamentals of Estate Adm'n 8 How to Prepare the PA Inh Tax 224.00 Postage 26.40 TOTAL (Also enter on line 9, Recapitulation) ~ S 9,625.77 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-DS) Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES 81t LIENS RESIDENT DECEDENT ESTATE OF FILE NUM6ER Dorothy J. Richwine Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (11-OS) ~ Pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN 0.ESIDENT DECEDENT ESTATE OF FILE NUMBER Dorothy J . Richwine RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 2116 (a) (1.2).] 1. G. Michael Richwine, 2224 W.17th Street, Wilmington, DE 19801 Son 1/4trustrdr 2. J. Christopher Richvrine,11390 Greenridge Dr, Waynesboro, PA 17268 Son 1/4trustrdr 3. Joan Eizabeth Richwine, 40 Center Street, Westport, CT 06880 Daughter 1 /4/trustrdr 4. Donald Karl Richwine, 447 West Arlington Rd, Erie, PA 16509 Son 1/4trustrdr ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. Francis K. Richwine, surviving spouse, only beneficiary for his life of trust reported Schedule G 476,574.11 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. wA o.oo TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 470,994.11 if more space is needed, insert additional sheets of the same size. T" o~+Mm~ 1l3 ~ 4~. ., C'. 1 ~ ~ _h REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA No . 2009- 00616 '~`° Y d - ~~~ CERTIFICATE OF GRANT OF LETTERS PA No . 21- 09- 0616 Estate Of : DOROTHY J RICHW/NE lFi~st, Midd/e, LasU a/k/a : DOROTHY JOHNSON RICHWINE Late Of : CARLISLE BOROUGH CUMBERLAND COUNTY Deceased Social Security No : 259-40-4541 WHEREAS, on the 1st day of July 2009 an instrument dated June 13th 2000 was admitted to probate as the last will of DOROTHY J RICHWINE !First, Midd/e, LasU a/k/a DOROTHY JOHNSON RICHWINE Late of CARLISLE BOROUGH, CUMBERLAND County, who died on the I8th day of April 2009 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: FRANCIS K R/CHW/NE who has duly qualified as EXECUTOR(R!X) and has agreed to administer the estate according to Iaw, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VAN/A. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 1st day of July 2009. ~l; egrster o r s eputy **~1T0__TE_** __ALL NAMES AF3C~V~__APPFAR (FIRST __1vZTDDLE. LAST) LAST WILL & TESTAMENT OF DOROTHY TOHNSON RICHWINE I, Dorothy Johnson Richwine, domiciled in the Borough of Carlisle, Cumberland County, Pennsylvania, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. My spouse is Francis Kost Richwine. l~Iy chiidren are George Michael Richwine, John Christopher Richwine, Joan Elizabeth Richwine, and Donald Karl Richwine. I intentionally make no gift to my children in this Will if my spouse survives me. ITEM I• TANGIBLE PERSONAL PROPERTY I give my personal effects, jewelry, collections, household furnishings and equipment, automobiles and other nonbusiness tangible personal property described with reasonable certainty in a separate, dated writing in existence at the time of my death and signed by me, to those persons designated in such separate writing who survive me. To the extent such property is not effectively disposed of by such separate writing, or in the event my Personal Representatives determine that no such separate writing exists, I give such property to my spouse. If my spouse does not survive me, I give such property to my children who survive me and to my lineal descendants, per stirpes, of any of my children who do not survive me, divided among them as they agree or, if they are unable to agree for any reason, including disability, divided among them by my Personal Representatives in as nearly equal shares as practical, even if one of them is serving as a Personal Representative hereunder. Any determination or division of property made or other action taken by my Personal Representatives under this ITEM shall be conclusive upon all persons interested in my estate. If neither my spouse nor any child of mine survives me, such property shall pass with the residue of my estate. I request (but do not require) that the persons receiving this property redistribute it in accordance with any separate writing I may address to them regarding this matter. ITEM II. RESIDENCES I give to my spouse my entire interest in any real property, condominium, cooperative apartment, or similar housing unit, used by us as a permanent or seasonal residence, subject to any mortgage or other lien. If my spouse does not survive me, such interests shall pass with the residue of my estate. '~~ ''i;:~ G~ '~~ _ ., ~`~ 1V ~J .Y:..'~'tJ r.. - ,;, - °. ~. d,~(~~, ~ --- _ - __ 1 U ~Y U~ ITEM III. RESIDUE OF MY ESTATE 1. I give my spouse my entire interest in any ELFUN Funds and any G.E. S&S Program Funds which I possess. If my spouse does not survive me, I direct that such funds be liquidated and the proceeds thereof be added to the residue of my estate. 2. I give all the residue of my estate to the Trustees then acting under my existing revocable Trust Agreement dated today, which Trustees shall serve without bond. The residue shall be added to and become a part of the Trust assets and shall be held under-the provisions of my Trust Agreement in effect at my death, or if this is not permitted by applicable law, under the provisions of my Trust Agreement now in effect. If necessary to give effect to this. gift; but not otherwise, the provisions of my Trust Agreement now in effect are incorporated herein by reference. I do not by this Item exercise any powers of appointment. EM PERSONAL REPRESENTATIVES 1. A~uointment and Bond. I nominate my spouse Francis Kost Richwine, my son John Christopher Richwine, my daughter Joan Elizabeth Richwine, my son Donald Karl Richwine, and my son George Michael Richwine, singly and successively in that order, as my Personal Representatives. These nominees, acting successively in the order named,~may nominate substitute, successor, additional, or ancillary personal representatives to serve with them or in their place and I request that the court having jurisdiction over my estate (or any part thereof) appoint such nominees. Each Personal Representative named above or so nominated shall serve without bond and shall have all of the powers, privileges and immunities granted to my Personal Representatives by this Will or by law. 2. Compensation. I request that my Personal Representatives shall serge without compensation, but shall be entitled to reimbursement for any expenses. 3. Powers of Personal Representatives. In addition to all powers authorized by law, my Personal Representatives shall have the following powers: a. Investments. To sell or exchange at public or private sale and on credit or otherwise, and to lease for any term or perpetually, any property at any time held hereunder; to grant and exercise options to buy or sell; to invest and reinvest in real or personal property of every kind and description, including common, mutual, pooled or other commingled trust funds maintained by a Personal Representative or a trustee; and to retain as a proper investment any such property whether originally a part of my estate or subsequently acquired, including securities of a Personal Representative or a trustee, its parent or other affiliates of its parent issued in their corporate capacity; all without limitation by any statutes or judicial decisions, whenever enacted or announced, -2- hDQ'~i~ regulating investments or requiring diversification of investments. b. Vo in To vote or to give proxies, with power of substitution, to vote stock, bonds or other securities. c. Lan To make loans, with or without interest, to my Trustees under my Trust Agreement, or to or for any current income beneficiary of any Trust thereunder; to borrow money, with or without interest, from themselves or others for the benefit of my estate and to give mortgages or other security or margin account interests in the property of my estate. d. laim To arbitrate, defend, enforce, release, compromise or settle any claim of or against my estate. e. Divisions or Distributions. To make divisions or distributions in cash or in kind; to marshal assets among and distribute dissimilar assets to different trusts or shares (without regard to tax basis), to preserve any generation-skipping transfer tax exemption, to obtain any other tax benefit or for any other purpose my Personal Representatives deem proper; and to make any distribution to any beneficiary who is: under 21 or who is disabled directly to such beneficiary, to his or her legal representative, to any person responsible for or assuming his or her care, or to an adult person or an eligible bank (including my Personal Representatives) selected by my Personal Representatives as custodian for such beneficiary under any applicable gifts or transfers act. Property divided or distributed in kind shall be valued at then net fair market value. My Personal Representatives may pay from my estate as an expense of administration any packing, storage, shipping and insurance costs incurred in connection with any distributions provided hereunder, and shall not be responsible for loss of, damage to, or depreciation in value of, any property so stored or shipped. f. ~istribu ion to Trust Beneficiarv. To distribute directly to any beneficiary who is then entitled to distribution under my Trust Agreement. g. E i n To file joint income tax returns and split gifts for gift tax purposes with my spouse, to select the valuation date for death tax purposes and to use administration and medical expenses as income tax deductions or estate tax deductions, to elect the marital deduction for property as qualified terminable interest property ("QTIP"), to allocate the "GST exemption" (as defined for purposes of the federal generation-skipping transfer tax) to different trusts, direct transfers, or parts thereof, to make a "reverse QTIP" election under Internal Revenue Code § 2652(a)(3) or its current counterpart, to disclaim powers hereunder and any power, interest, right or property to which I may be entitled, and to make other elections and allocations, all at their discretion -3- ~s.~ ~, n.i~~ and without adjustment of income and principal accounts or other interests in my estate; provided in making such elections, allocations and disclaimers, my Personal Representatives shall act primarily in the best interest of my spouse. h. Agents• To employ and pay reasonable compensation to agents, accountants, investment counsel and attorneys. My Personal Representatives may follow the advice of such experts without liability if my Personal Representatives used reasonable care in selecting such experts. i. custodian Account To employ and pay reasonable compensation to a bank, trust company or brokerage firm as custodian; to place any property in its custody, and in its name or the name of its nominee; and to appoint such custodian as agent to receive, receipt for and disburse both income and principal. Such custodian shall not be liable for any action taken or not taken at the direction of my Personal Representatives. My Personal Representatives shall not be liable for any wrongful act of such custodian if my Personal Representatives used reasonable care in selecting such custodian. j. Real Estate. To receive all rents or other amounts due from anq rental or any other real estate interest owned by me at my death or thereafter acquired, including any personal property used in conjunction therewith; to enter into, maintain, repair, improve, manage and operate all such property; to effect and maintain insurance thereon; to pay all taxes and assessments thereon; to extend, renew, replace, increase or pay off any mortgage or mortgages affecting such property; to abandon such property; to adjust boundaries; to grant easements; to partition; to enter into party-wall contracts; to insure or perfect title; to demolish or erect buildings thereon; to make, extend, renew or modify any lease, for any term or perpetually; and to do all other things necessary or proper in the management and operation of such property. k. Mortg~gg~ To receive all payments of interest, principal, penalties or fees due from any mortgages or other secured debts owed to me at the time of my death; to release, settle, extend, renew, modify or sell any such secured debt, to prepare, execute and record appropriate documentation pertaining to such debt, and to do all other things necessary or proper in the management of such debt. 1. Environmental Hazards To conduct environmental assessments, audits, and site monitoring (both as to Estate property and prospective Estate property) to determine compliance with any environmental law or regulation thereunder, to take all appropriate remedial action to contain, clean up or remove any environmental hazard including a spill, release, discharge or contamination, either on its own accord or in response to an actual or threatened violation of any environmental law or regulation thereunder; to institute legal proceedings concerning environmental hazards or contest or -4- settle legal proceedings brought by any local, state, or federal agency concerned with environmental compliance, or by a private litigant; and to comply with any local, state or federal agency order or court order directing an assessment, abatement or cleanup of any environmental hazards. Any expenses incurred by the Personal Representatives under this subparagraph may be charged against income or principal as the Personal Representatives shall determine. My Personal Representatives may exercise their powers and make disclaimers without court authorization or approval. No one dealing with my Personal Representatives need inquire into their authority or their application of property. 4. Death Costs. My Personal Representatives shall pay from the residue of my estate (a) my debts which are allowed as claims against my estate, (b) my funeral expenses without regard to legal limitations, (c) the expenses of administering my estate, and (d) the estate, inheritance and other death taxes (except generation-skipping transfer taxes), including all interest and penalties thereon, due because of my death with respect to property passing under this Will and any codicil. All such death taxes on property not passing under this W ill or any codicil shall be equitably apportioned and paid from or recovered from the property to which such tax applies, as provided by applicable law, allowing the disposition to which a deduction, exemption, exclusion, or credit applies the full benefit thereof. My Personal Representatives shall be reimbursed from the assets held under my Trust Agreement for such part or all of the death costs payable by my Personal Representatives as my Personal Representatives direct, and they shall direct such reimbursement at least to the extent necessary to avoid reduction by such death costs of any pre-residuary gifts made in this Will and in any codicil. My Personal Representative also shall be reimbursed from property over which Ihave a-power of appointment for the increase in such death taxes caused thereby, and to that extent only I exercise such power and appoint to my estate from such property the amount of such increase. 5. Definitions A beneficiary is not deemed to survive me unless such beneficiary survives me by five days. The term "disabled" shall be synonymous with "incapacitated" and includes not only the degree of disability which the law requires for the appointment of a guardian, but also the inability to give prompt and intelligent consideration to financial matters. My Personal Representatives shall determine whether a beneficiary is disabled, provided, the determination that an adult beneficiary is disabled shall be supported by the written certification of two physicians. My Personal Representatives are the Executors, Administrators, Ancillary Administrators, or the Personal Representatives of my estate, however titled. 6. Dealing with Estate Each Personal Representative may act under this Will even if interested in my estate in an individual capacity, as a fiduciary of another estate or trust (including any trust identified in this Will) or in any other capacity. Each Personal Representative may in good faith buy from, sell to, lend funds to or otherwise deal with my -5- ~_t n ~ estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my La~ Will and Testament, consisting of six pages, each of which bears my initials, this .~.~'---- day of ~Ty-v , 2000. ~ ` (SEAL) Dorothy J nson Richwine, Testatrix Signed, sealed, published, and declared by the above-named Testatrix, Dorothy Johnson Richwine, as and for her Last Will and Testament, in the presence of us, who,. at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ~~:°~~8~ ACKNOWI.F.D MENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ~ SS. I, Dorothy Johnson Richwine, 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. -6- qh J Sworn or affirmed to and acknowledged before me by Dorothy Johnson Richwine, the Testatrix, this ~3?~`day of ~r.~i~/~ , 2000. Testatrix, Dorothy h son Richwine Notary Public AFFIDAVIT ~,~ ~, EDWARD L'',SCFiORPP, NOTARY AUBUC CARLJSLE ,CUMBERLAND COUNTY, PA ~ EXPIRB8 JUNE 11,1004 COMMONWEALTH OF PENNSYLVANIA 1 ss. COUNTY OF CUMBERLAND ~ We ~~. i.cE ~ ~.~,~cyP9~O ~.grrEs ~~iP/C,~' and E~sri,/E , B, f pi c ~" ,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 Testatrix sign and execute the instrument as her Last, Will; that Dorothy Johnson Richwine signed willingly and that she executed it as her free and voluntary act for the purpose 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 eighteen or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed and subscribed to before me by ~~9Ni~'E `.~,cp,~pp and ,vim witnesses, this /3?~'day of ~~~,~" 2000. (SEAL) Wit ss NOTARIAL 8EAL .,.EDWARD L SCHORPP, NOTARY P~JBLIC'., ,. . ~.~~~ y r u~~~~ 1213 Stratford Drive Carlisle, PA 17013 November _, 2009 PA Department of Revenue Bureau of Individual Taxes PO Box 280601 Harrisburg, PA 17128-0601 Re: PA Inheritance Tax Return Dorothy J. Richwine, SSN 259-40-4551, DOD 4/18/2009 Dear Sir or Madam: I am filing a PA Inheritance Tax Return for my late wife, Dorothy. Dorothy maintained a living trust. Accordingly, I am obliged to file a copy of the trust agreement with the Return. I consider the terms of the trust agreement confidential and, therefore, I am submitting the copy of the agreement direct to you instead of attaching it to the return filed with the Register of Wills. THE ATTACHED COPY OF THE TRUST AGREEMENT OF DOROTHY JOHNSON RICHWINE DATED THE 13TH DAY OF JUNE, 2000 IS NOT TO BE MADE PART OF THE PUBLIC RECORD. Sincerely, Enclosure cc: Ms. Glenda Farner Strasburgh ~(,~~~ to ~~ ~ , Register of Wills/Clerk of Orphans' Court Cumberland County, Pennsylvania