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HomeMy WebLinkAbout03-0592Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Robert E. Bomgardner Deceased Social Security No. 188-09-8977 Gay B. Bomgardner (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner is the Executor named in the Last Will of the Decedent, dated July 17, 1996. State relevant circumstances, e.g., renunciation, death of executor, etc Except as ~bllows, Decedent did not marry, was not divorced, and did not have a child bom or adopted after execution of the documents offered for probate; was not the victim ora killing and was never adjudicated incompetent: NONE B. Grant of Letters of Administration {db.n cta: pendente lite; durantc absclltia; durame minoritate) Petitioner(s) after a Proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 1212 Bent Creek Boulevard, Mechanicsburg, Hampden Township, Cumberland County, Pennsylvania. Decedent, then seventy-eight (78) years of-Bge, died July 9, 2003,5n Mechanicsburg, Pennsylvania. (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ................................................................................................................................... $ 97,000.00 (If not domiciled in PA) Personal property in Pennsylvania .............................................................................................................. $__ (If not domiciled in PA) Personal property in County ........................................................................................................................ $ Value of real estate in Pennsylvania ...................................................................................................................................................................................... $165,000.00 Total ...................................................................................................................................................................................................................... $262,000.00 Real Estate situated as tbllows: 1212 Bent Creek Boulevard,Mechanicsburg, Hampden Township, Cumberland County, Pennsylvania. Wheretbre, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant of letters in the approphate form to the undersigned: I Signature Typed or printed name and residence ]] J ~ I Gay B. Bomgardner, ! 212 Bent Creek Boulevard,Mechanicburg, PA 17050 Fo}n RW-I Pa~ o1'2 ICimberland Coan/y)}~ 01~ H/~ / 98633.1 7/22/03 Commonwealth of Pennsylvania County of Cumberland The Petitioner above-named swears and affmns that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner and that, as personal representative of the Decedent, Petitioner will well and truly administer the estate according to law. Sworn to and affirmed and subscribed before me this 23friday of July 2003. Donna lq. Otto'lst Deputy , (/' t f No. 21-2003-592 Estate of Robert E. Bomgardner, deceased Social Security No: 188-09-8977 Date of Death: July 9, 2003 AND NOW, July 23rd2003, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters Testamentary are hereby granted to Gay B. Bomgardner in the above estate and that the instrument dated July 17, 1996 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... $270.00 Short Certificates..(5)... $ 15.00 Renunciation ................ $ Affidavit ( ) .................$ Extra Pages 0-3 ) ............ $ 39.00 Codicil .......................... $ JCP Fee ........................ $ 10.00 Inventory ....................... $ Other ............................ $ TOTAL ................ $334.00 MAILED LESWERS TO DONN L, SNYDER, Donna M.Otto, 1st Deputy R¢~ist~o[Wms ~~~ Attorney: I.D. No: Address: Donn L. Snyder 06858 Penn National Insurance Tower Two North Second Street, Seventh Floor Harrisburg, PA 17101 Telephone: (717) 257-7552 A2~BDRNEY ON 7/23/2003 98633.1 7/22/03 JUL 23 2003 15:21FR SERS 717 25? 7516 717 25? 7516 TO 3068~99998~200~2 P.02/02 A~fORN~Y$ Al' I-~W DONN L, SNYD£R Phon~: (/17) 257-7552 Fax: C/17) 257-75~ d~nyder~saul,com www.snul.com July 23, 2003 Register of Wills of Cumberlnnd County North Hanover Street Carlisle, PA 17013 Re: Estate of Robert E. Bomgardner Dear Sue: This will serve as authority to change the name of the Township from Hampden to Silver Springs on the Petition for Grant of Letters filed today in the above E~tate. V~ly you s, DLS:mfm 2 North Second sit·el, 7'" Floor · Harrisburg. PA 17101,1604 · Phone: (717) 2:i'/-'/$00 , Fax; {717) 238-4622 BAt. TIMOl~tn Clll~STI~RD ROOK HARR[$BI, IRG NEW YORK PHILADELPHIA PRINCETON WILMINOTON A D~i,AWAI~ UWITP, D I.IAIIII.ffY pAm~iEI.qNU' TOTAL PAGE.02 ** JUL ~3 ~003 15:~1FR SERS 919 259 9516 919 257 9516 TO 3068~99998~200~2 P.01×02 FACSIMILE CO ER HEET ATTORNEYS AT LAw A Delaware Pe~n National Insurance Plaza 2 North Second Strut, 7~ Floor Harrisburg, PA 17101-1604 From: DONN L. SNYDER Pages (including cover): 2 CHeat/Matter #: 99998100200 User #: 3068 Date: luly 23, 2003 Direct Phone: (717) 257-7552 Direct Fax: (717) 257-7594 Sender's Floor: 7 To: Name Fax Number Register of Wills - Sue 240-7797 Phone Number CC: Name Fax N-tuber Phone Nnmber CommellttS: Re: Estate of Robert E. Bomgardner [] The Original will be sent by regular m~il. CI The Origi**~! will be sent by overnight delivery. 13 No Origi,,,d will be sent. IMPORTANT NOTICE This tran~mlr~on is intended only for the addressees named above and may contain information that is privileged, confidential, or otherwise protected from disclosure to anyone else. Any review, dissnninatioo or use of this transmission or its contents by persons other than the addressees is strictly prohibited. If you have received this facsimile in error, please telephone us immediately at (717) 7.57-7500 and return the original to us by nmil at the addr~ stat~ni above. P_.W1NG ATTORNEYS AT LAW DONN L. SNYDER Phone: (717) 257-7552 Fax: (717) 257-7594 dsnyder@saul.com www.saul.com July 23, 2003 Register of Wills of Cumberland County North Hanover Street Carlisle, PA 17013 Dear Sue: Re: Estate of Robert E. Bomgardner This will serve as authority to change the name of the Township from Hampden to Silver Springs on the Petition for Grant of Letters filed today in the above Estate. DLS:mfm 2 North Second Street, 7it' Floor . Harrisburg, PA 17101-1604 . Phone: (717) 257-7500 . Fax: (717) 238-4622 BALTIMORE CHESTERBROOK HARRISBURG NEW YORK PHILADELPHIA PRINCETON WILMINGTON A DELAWARE LIMITED LIABILITY PARTNERSHIP iffs is to ccrti~f that the information here given is correctly copied from an original certificate of death duly filed with me as Ix)cai Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent'lqling. WARNING: It is illegal to duplicate this copy by photostat or photograph. P 9331386No. ~~~~ ~(~//// '"'~'~Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH ,. /,,l~z~ I,. ,'w,v 21-2003-592 LAST WILL AND TESTAMENT OF ROBERT E. BOMGARDNER Introductory Clause. I, Robert E. Bomgardner, a resident of and domiciled in the Borough of Camp Hill, County of Cumberland and Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at any time heretofore made by me. I am married to Gay B. Bomgardner. I have two living step-children: Susan N. Martin, born September 28, 1953 and Linda J. Ritchey, born April 9, 1956. ITEM I Direction to Pay Debts. I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. ITEM II Direction to Pay All Taxes from Residuary Estate. I direct that all estate, inheritance, succession, death or similar taxes (except generation-skipping transfer taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Last Will (which term wherever used herein shah include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. ITEM III General Bequest of Personal and Household Effects With a Precatory Memorandum. I give and bequeath all my personal and household effects of every kind including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, books, jewelry, wearing apparel, boats, automobiles, and other vehicles, and all policies of fire, burglary, Page 1 property damage, and other insurance on or in connection with the use of this property, to my wife, Gay B. Bomgardner, if she shall survive me. If my wife shall not survive me, I give and bequeath all this property to my step-children surviving me, in approximately equal shares; provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he or she survived me. If my issue do not agree to the division of the property among themselves, my Personal Representative shall make such division among them, the decision of my Personal Representative to be in all respects binding upon my issue. I request that my wife, my Personal Representative and my issue abide by any memorandum by me directing the disposition of this property or any part thereof. This request is precatory and not mandatory. If any beneficiary hereunder is a minor, my Personal Representative may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my Personal Representative. The cost of packing and shipping such property shall be charged against my estate as an expense of administration. ITEM IV Specific Devise of Residential Property (Not Identified). I give and devise to Gay E. Bomgardner, if she shall survive me, any interest which I own at the time of my death in the house and lot which I occupy as my residence at the time of my death. If she shall not survive me, then I give and bequeath said property to the surviving issue per stirpes of Gay E. Bomgardner. If this property at the time of my death is subject to any mortgage, then this devise shall be subject thereto and the devisee shall not be entitled to have the obligation secured by such mortgage paid out of my general estate. ITEM V Specific Devise of Real Property. I give and devise to Gay E. Bomgardner, if she shall survive me, property located in Ocean City, New Jersey. If she shall not survive me, then I give and bequeath said property to the surviving issue per stirpes of Gay E. Bomgardner. If this property at the time of my death is subject to any mortgage, then this devise shall be subject thereto and the devisee shall not be entitled to have the obligation secured by such mortgage paid out of my general estate. ITEM VI Residuary Gift to Wife; Contingent Gift to Trustee of The Bomgordner Family Trust. I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, to my wife, Gay B. Bomgardner, if she shall survive me. If she shall not survive me, or to the extent she shall disclaim any property which would otherwise pass to her, then I give, devise and bequeath all of the property to Page 2 the Trustee of the Bomgardner Family Trust. The Bomgardner Family Trust shall be administered as hereinafter set forth. ITEM VII The Bomgardner Family Trust Introductory Provision . The Bomgardner Family Trust shall be held, administered and distributed as follows: (1) Payment to Wife of All Income. If my wife shall survive me, then commencing with the date of my death, my Trustee shall pay to or apply for the benefit of my wife during her lifetime all the net income from the Bomgardner Family Trust in convenient installments but no less frequently than quarter-annually. (2) Discretionary Payments of Principal for Wife. If my wife shall survive me, my Trustee may pay to or apply for the benefit of my wife during her lifetime, such sums from the principal of the Bomgardner Family Trust as in Trustee's sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my wife, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my wife known to my Trustee. (3) Limited Withdrawal by Wife. In addition to the income and discretionary payments of principal from this Trust, there shall be paid to my wife during her lifetime from the principal of this Trust upon her written request during the last month of each fiscal year of the Trust an amount not to exceed during such fiscal year the greater of Five Thousand ($5,000.00) Dollars or Five (5%) per cent of the total value of the principal of the Bomgardner Family Trust on the last day of such fiscal year without reduction for the principal payment for such fiscal year. This right of withdrawal is noncumulative, so that if my wife does not withdraw, during such fiscal year, the full amount to which she is entitled under this Paragraph, her right to withdraw the amount not withdrawn shall lapse at the end of that fiscal year. (4) Division into Shares for Step-Children. Upon the death of my wife and me, my Trustee shall divide this Trust as then constituted into equal separate shares so as to provide One (1) share for each then living child of mine and One (1) share for each deceased child of mine who shall leave issue then living. Each share shall be distributed outright unless retained in trust as hereinafter provided. (5) Distribution of a Deceased Child's Share. Each share set aside, upon division into shares, for a deceased child of mine who shall leave issue then living, shall be distributed per stirpes to such issue. Page 3 ITEM VIII Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters. The provisions for naming the Personal Representative, Personal Representative succession, Personal Representative's fees and other matters are set forth below: (1) Naming an Individual Personal Representative. I hereby nominate, constitute, and appoint as Personal Representative of this my Last Will and Testament Gay B. Bomgardner and direct that she shall serve without bond. (2) Naming Individual Successor or Substitute Personal Representative. If my individual Personal Representative should fail to qualify as Personal Representative hereunder, or for any reason should cease to act in such capacity, the successor or substitute Personal Representative who shall also serve without bond shall be the next person willing to serve from the list below in the order named: Susan N. Martin Linda J. Ritchey (3) Fee Schedule for Individual Personal Representative. For services as Personal Representative, my individual Personal Representative shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. ITEM IX Naming the Trustee, Trustee Succession, Trustee's Fees and Other MattersJ The provisions for naming the Trustee, Trustee succession, Trustee's fees and other matters are set forth below: (1) Naming Individuals as Trustee. I hereby nominate, constitute, and appoint as Trustees of this my Last Will and Testament Gay B. Bomgardner and Susan N. Martin and direct that they shall serve without bond. (2) Individual Trustees Successiom If any individual Trustee should fail to qualify as Trustee hereunder, or for any reason should cease to act in such capacity, the successor or substitute Trustee who shall also serve without bond shall be Linda J. Ritchey. (3) Fee Schedule for Individual Trustee. For its services as Trustee, my individual Trustee shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. (4) Limitations on Trustees. No person who at any time is acting as Trustee hereunder shall have any power or obligation to participate in any discretionary authority Page 4 which I have given to the Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations. ITEM X Definition of Personal Representative and Trustee. Whenever the word "Personal Representative" and/or the word "Trustee", or any modifying or substituted pronoun therefor are used in this my Will, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Personal Representative and/or Trustee named herein and to any successor or substitute Personal Representative and/or Trustee acting hereunder, and such successor or substitute Personal Representative and/or Trustee shall possess all the rights, powers and duties, authority and responsibility conferred upon my Personal Representative and/or Trustee originally named herein. ITEM XI Powers for Personal Representative and Trustee. My Personal Representative and Trustee is authorized in its fiduciary discretion (which shall be subject to the standard of reasonableness and good faith to all beneficiaries) with respect to any property, real or personal, at any time held under any provision of this my Will and without authorization by any court and in addition to any other rights, powers, authority and privileges granted by any other provision of this my Will or by statute or general rules of law: (1) To retain any property or undivided interests in property owned by me at the time of mY, death, including residential property and shares of my Personal Representative's or Trustee s own stock, regardless of any lack of diversification, risk or non-productivity, as long as it deems advisable, and to exchange any such security or property for other securities or properties and to retain such items received in exchange, although such property represents a large percentage of the total property of my estate or the Trust Estate or even the entirety thereof. (2) To invest and reinvest all or any part of my Estate or the Trust Estate in any property and undivided interests in property, wherever located, including bonds, debentures, notes, secured or unsecured, stocks of corporations regardless of class, interests in limited partnerships, real estate or any interest in real estate whether or not productive at the time of investment, interests in trusts, investment trusts, whether of the open and/or closed fund types, and participation in common, collective or pooled trust funds of my Personal Representative or Trustee, insurance contracts on the life of any beneficiary or annuity contracts for any beneficiary, without being limited by any statute or rule of law concerning investments by fiduciaries. (3) To sell or dispose of or grant options to purchase any property, real or personal, constituting a part of my estate or the Trust Estate, for cash or upon credit, to Page 5 exchange any property of my estate or the Trust Estate for other property, at such times and upon such terms and conditions as it may deem best, and no person dealing with it shah be bound to see to the application of any monies paid. (4) To hold any securities or other property in its own name as Personal Representative or Trustee, in its own name, in the name of a nominee (with or without disclosure of any fiduciary relationship) or in bearer form. (5) To keep, at any time and from time to time, all or any portion of my Estate or the Trust Estate in cash and uninvested for such period or periods of time as it may deem advisable, without liability for any loss in income by reason thereof. (6) To sell or exercise stock subscription or conversion rights. (7) To refrain from voting or to vote shares of stock owned by my Estate or the Trust Estate at shareholders' meetings in person or by special, limited, or general proxy and in general to exercise all the rights, powers and privileges of an owner in respect to any securities constituting a part of my Estate or the Trust Estate. (8) To participate in any plan of reorganization or consolidation or merger involving any company or companies whose stock or other securities shall be part of my Estate or the Trust Estate, and to deposit such stock or other securities under any plan of reorganization or with any protective committee and to delegate to such committee discretionary power with relation thereto, to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan, to accept and retain new securities received by my Personal Representative or Trustee pursuant to any such plan, to exercise all conversion, subscription, voting and other rights, of whatsoever nature pertaining to such property, and to pay any amount or amounts of money as it may deem advisable in connection therewith. (9) To borrow money and to encumber, mortgage or pledge any asset of my estate or the Trust Estate for a term within or extending beyond the term of the trust, in connection with the exercise of any power vested in my Personal Representative or Trustee. (10) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renew for a term within or extending beyond the term of the trust. (11) To subdivide, develop, or dedicate real property to public use or to make or obtain the vacation of plats and adjust boundaries, to adjust differences in valuation on exchange or partition by giving or receiving consideration, and to dedicate easements to public use without consideration. Page 6 (12) To make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. (13) To continue and operate any business owned by me at my death and to do any and all things deemed needful or appropriate by my Personal Representative or Trustee, including the power to incorporate the business and to put additional capital into the business, for such time as it shall deem advisable, without liability for loss resulting from the continuance or operation of the business except for its own negligence; and to close out, liquidate or sell the business at such time and upon such terms as it shall deem best. (14) To collect, receive, and receipt for rents, issues, profits, and income of my Estate or the Trust Estate. (15) To insure the assets of my Estate or of the Trust Estate against damage or loss and my Personal Representative or Trustee against liability with respect to third persons. (16) In buying and selling assets, in lending and borrowing money, and in all other transactions, irrespective of the occupancy by the same person of dual positions, to deal with itself in its separate, or any fiduciary, capacity. (17) To compromise, adjust, arbitrate, sue on or defend, abandon, or otherwise deal with and settle claims in favor of or against my Estate or the Trust Estate as my Personal Representative or Trustee shall deem best. (18) To employ and compensate agents, accountants, investment advisers, brokers, attorneys-in-fact, attorneys- at-law, tax specialists, realtors, and other assistants and advisors deemed by my Personal Representative or Trustee needful for the proper administration of my Estate or the Trust Estate, and to do so without liability for any neglect, omission, misconduct, or default of any such agent or professional representative provided such person was selected and retained with reasonable care. (19) To determine what shall be fairly and equitably charged or credited to income and what to principal. (20) To hold and retain the principal of my Estate or the Trust Estate undivided until actual division shall become necessary in order to make distributions; to hold, manage, invest, and account for the several shares or parts thereof by appropriate entries on my Personal Representative's or Trustee's books of account; and to allocate to each share or part of share its proportionate part of all receipts and expenses; provided, however, the carrying of several trusts as one shall not defer the vesting in title or in possession of any share or part of share thereof. Page 7 (21) To make payment in cash or in kind, or partly in cash and partly in kind upon any division or distribution of my Estate or the Trust Estate (including the satisfaction of any pecuniary distribution) without regard to the income tax basis of any specific property allocated to any beneficiary and to value and appraise any asset and to distribute such asset in kind at its appraised value; and when dividing fractional interests in property among several beneficiaries to allocate entire interests in some property to one beneficiary and entire interests in other property to another beneficiary or beneficiaries. (22) To exercise any power herein granted with reference to the control, management, investment or disposition of my Estate or the Trust Estate either as Personal Representative or Trustee without having to declare in which capacity it is acting. (23) In general, to exercise all powers in the management of my Estate or the Trust Estate which any individual could exercise in his own right, upon such terms and conditions as it may reasonably deem best, and to do all acts which it may deem reasonably necessary or proper to carry out the purposes of this my Will. (24) To combine assets of two or more trusts if the provisions and terms of each trust are substantially identical, and to administer them as a single trust, if my Trustee reasonably determines that the administration as a single trust is consistent with my intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (25) To divide any trust into separate shares or separate trusts or to create separate trusts if my Trustee reasonably deems it appropriate and the division or creation is consistent with my intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (26) To divide property in any trust being held hereunder with an inclusion ratio, as defined in section 2642(a)(1) of the Internal Revenue Code of 1986, as from time to time amended or under similar future legislation, of neither one nor zero into two separate trusts representing two fractional shares of the property being divided, one to have an inclusion ratio of one and the other to have an inclusion ratio of zero; to create trusts to receive property with an inclusion ratio of either one or zero and if this cannot be done to refuse to accept property which does not have a matching inclusion ratio to the receiving trust's ratio, all as my Trustee in its sole discretion deems best. (27) To elect to allocate any portion or all of my generation-skipping transfer exemption provided for in Code section 2631 or under similar future legislation, in effect at the time of my death, to any portion or all of any other trusts or bequests in my Will or any other transfer which I am the transferror for purposes of the generation-skipping tax. Generally, I anticipate that my Personal Representative will elect to allocate this exemption first to direct skips as defined in Code section 2612, then to the Bomgardner Family Trust, unless it would be inadvisable based on all the circumstances at the time of making the Page 8 allocation; and to make the special election under section 2652(a)(3) of the Code to the extent my Personal Representative deems in the best interest of my estate. ITEM XII Personal Representative and Trustee to Have Discretion to Allow Beneficiary or Beneficiaries to Occupy Residential Real Estate. My Personal Representative and Trustee may in its discretion permit any beneficiary or beneficiaries to occupy rent free any residence constituting a part of the trust assets for such beneficiary or beneficiaries and to pay the real estate taxes thereon, expenses of maintaining the residence in suitable repair and condition and hazard insurance premiums on the residence. ITEM XIII Marital Deduction Savings Clause for Outright Bequest. It is expressly provided that the grant of rights, powers, privileges and authority to my Personal Representative in connection with the imposition of duties upon my Personal Representative by any provision of this my Will or by any statute relating thereto shall not be effective if and to the extent that the same, if effective, would disqualify the marital deduction as provided for herein. It is expressly provided that my Personal Representative shall not in the exercise of its discretion make any determination inconsistent with the foregoing intention. ITEM XIV Provision for Trustee to Act as Trustee for Beneficiary Under Age Twenty-One. If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-one (21), such share shah immediately vest in the beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of the share in trust for the beneficiary until the beneficiary attains the age of Twenty-one (21), using so much of the net income and principal of the share as my Trustee deems necessary to provide for the medical care, education, support and maintenance in reasonable comfort of the beneficiary, taking into consideration to the extent my Trustee deems advisable any other income or resources of the beneficiary or his or her parents known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. The beneficiary's share shall be paid over and distributed to the beneficiary upon attaining age Twenty-one (21), or if he or she shall sooner die, to his or her personal representatives. My Trustee shall have with respect to each share so retained all the powers and discretions it had with respect to the trusts created herein generally. Page 9 ITEM XV Trustee's Discretion in Making Payments to a Person Under Age Twenty-One, Incompetent, or Incapacitated Person. In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a person under the age of Twenty-one (21), or to a person under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability, is, in the opinion of my Trustee unable properly to administer such amounts, then such amounts shall be paid out by my Trustee in such of the following ways as my Trustee deems best: (1) directly to the beneficiary; (2) to the legally appointed guardian of the beneficiary; (3) to some relative or friend for the medical care, education, support and maintenance in reasonable comfort of the beneficiary; (4) by my Trustee using such amounts directly for the beneficiary's care, support and education; (5) to a custodian for the beneficiary under the Uniform Gifts or Transfers to Minors Act. ITEM XVI Discretion Granted to Personal Representative in Reference to Tax Matters. My Personal Representative as the fiduciary of my estate shall have the discretion, but shall not be required when allocating receipts of my estate between income and principal, to make adjustments in the rights of any beneficiaries, or among the principal and income accounts to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my Personal Representative believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided, however, my Personal Representative shall not exercise its discretion in a manner which would cause the loss or reduction of the marital deduction as may be herein provided. In determining the state or federal estate and income tax liabilities of my estate, my Personal Representative shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as state or federal estate tax deductions or as state or federal income tax deductions and shall have the discretion to file a joint income tax return with my wife. ITEM XVII Discretion in Trustee to Terminate Small Trust and Distribute to Income Beneficiary. If at any time any trust created hereunder has a fair market value as determined by my Trustee of Fifteen Thousand ($15,000.00) Dollars or less, my Trustee, in its absolute discretion if it determines that it is uneconomical to continue such trust, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, my Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. Page 10 ITEM XVIII Appointment of Ancillary Representative. If it becomes necessary for a representative of my estate to qualify in any jurisdiction other than the State of my domicile at the time of my death, then to the extent that I may legally dO so, I hereby nominate, constitute, and appoint my Personal Representative named in this Will as my representative in such jurisdiction and direct that such Personal Representative shall serve without bond. If for any reason my Personal Representative is unable or unwilling to serve as such representative or cannot qualify as such representative, then I hereby appoint my Personal Representative named herein to designate (to the extent that it may legally do so) a person or a corporation to serve as my representative and request that such person or corporation shall serve without bond. Any representative named as provided herein (to the extent that it may legally do so) shall have in such jurisdiction all the powers and duties conferred or imposed on my Personal Representative by the provisions of this Will. ITEM XIX Definition of Children. For purposes of this Will, "children" means the step-children, lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the issue of step-children and lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include step-children, the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. The term "per stirpes" as used herein has the identical meaning as the term "taking by representation" as defined in the Pennsylvania Probate Code. ITEM XX Definition of Words Relating to the Internal Revenue Code. As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," "pass," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall have the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. For purposes of this Will, my "available generation- skipping transfer exemption" means the generation-skipping transfer tax exemption provided in section 2631 of the Internal Revenue Code of 1986, as amended, in effect at the time of my death reduced by the aggregate of (1) the amount, if any, of my exemption allocated to lifetime transfers of mine by me or by oPeration of law, and (2) the amount, if any, I have Page 11 specifically allocated to other property of my gross estate for federal estate tax purposes. For purposes of this Will if at the time of my death I have made gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not expired (including extensions) and I have not yet filed a return, it shah be deemed that my generation-skipping transfer exemption has been allocated to these transfers to the extent necessary (and possible) to exempt the transfer(s) from generation-skipping transfer tax. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. ITEM XXI Simultaneous Death Provision Presuming Beneficiary Predeceases Testator. If any beneficiary and I should die under such circumstances as would make it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this Will that the beneficiary predeceased me. ITEM XXII Payment of Funeral Expenses and Expenses of Last Illness of Income Beneficiary. On the death of any person entitled to income or support from any Trust hereunder, my Trustee is authorized to pay the funeral expenses and the expenses of the last illness of such person from the principal of the Trust from which such person was entitled to income or support. ITEM XXIII Spendthrift Provision. Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my fiduciary hereunder, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. Testimonium Cl,}use. IN _Wn_~I~.NESS WHEREOF, I have hereunto set my hand and affrxed my seal this/~r~ day of ~V-u-~l 1996. Page 12 Attestation Clause. The foregoing Will was this j '7 day of ~'~, 1996, signed, sealed, published and declared by the Testator as and for his Last Will and Testament in our presence, and we, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. Page 13 J · COMMONWEALTH OF PENNSYLVANIA · : COUNTY OF DAUPHIN : ss: We, Robert E. Bomgardner, and Donn L. Snyder and Sybil A. Miller , the Testator 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 Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, and in the presence of each other, signed the Will as witness and to the best of our knowledge the Testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Wi~, Sy~il A. M{ller ~ Subscribed, sworn to, and acknowledged before me by Robert E. Bomgardner, the Testator and subscribed and sworn to before me by Donn L. Snyder and Sybil A. Miller , witnesses, this d 7 day of ~ 1996. I ~ Seal) lqota~ for Pennsy~mia My Commission Expires: J===--- NOTARIAL SEA~=--==~ Maronetta E Miller, Notary Public Harrisburg, PA Dauphin County son Expires Jan. 10, 2000 Page 14 IN RE: ESTATE OF ROBERT E. BOMGARDNER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: ROBERT E. BOMGARDNER Date of Death: JULY 9, 2003 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the sole beneficiary of the above-captioned estate on July 21, 2003: Name Gay B. Bomgardner Address 1212 Bent Creek Boulevard, Mechanicsburg, PA 17050 Notice has been given to all persons known to the undersigned to be entitled thereto under Rule 5.6(a) July ~, 2003 BONN L. Saul Ewing LLP Penn National Insurance Plaza Two North Second Street, 7th Floor Harrisburg, PA 17101 (717) 257-7552 ~:: Attorney for Estate 99097.1 7/25/03 EV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 03 005 COUNTY CODE YEAR MJMBER 9 2 I-.- z I.U LU LU LLI ~oo ct < I- z t~ LIJ 0 20. STF PA42021 F. 1 DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Bomgardner, Robert E. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) July 9, 2003 I October 20, 1924 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Bomgardner, Gay B. SOCIALSECUR~NUMBER 188-09-8977 THIS RETURN MUST BE RLED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 165-28-0512 [] 1. Odginal Retum [] 4. Limited Estate [] 6. Decedent Died Testate (Attach copy of Will) [] 9. Litigation Proceeds Received [] 2. Supplemental Retum ] 4a. Future Interest Compromise (date of death after 12-12-82) [] 7. Decedent Maintained a Living Trust (Aftachcopy of Trot) [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ] 3. Remainder Return (date of death pdor to 12-13-82) [] 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION MUST BE COMP~TED. AL CORRESPONDENCE ~D CONFI~ TAX INFOP. MATIONS~LB ~ DIRECTED TO: : NAME Donn L. Snyder, FIRM NAME (If Applicable) Saul Ewinq LLP Esquire TELEPHONE NUMBER 717-257-7552 COMPLETE ~ILING ADDRESS P.O. Box 1291 Harrisburg, PA 17108-1291 1. Real Estate (Schedule A) (1) 1 9 7, 4 0 0. 0 0 2. Stocks and Bonds (Schedule B) (2) 9 8, 3 18. 72 :~ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule B) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 10, 0 7 6. 8 3 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1 - 7) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 3 4, 0 1 0. 12 10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (10) 4,4 3 1.2 9 11. Total Beductio~s (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 (13) made (Schedule J) OFFICIAL USE ONLY 305,795.55 38,441.41 267,354.14 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 267,354.14 SEE INSTRUCTIONS FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, er transfers under Sec. 9116(a)(1.2) 268, 716. 08 X .0 00 (15) 0. 00 Amount d Line 14 taxable at lineal rate x .0__ (16) Amount d Line 14 taxable at sibling rate X .12 (17) Amount of Line 14 taxable at collateral rate x .15 (18) Tax Due (19) O. 0 0 [] CHECK HERE iF ¥~ ~E ~STI~ A ~FUND OF ~ OVERPAY~1 ~S~ TO ANSWER ALI.QUE$~iO~ ON R~RSE SIDE ~ ~ECHE~K MATH~ Decedent's Complete Address: JSTREET ADDRESS 12 12 Bent CITY Mechanicsbur9 ISTATE Creek Boulevard Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount PA JzP 17050 (1) 0.00 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 A. Enter the interest on the tax due. (5A) O. O O B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) O. O O Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSVVER 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. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? ..... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties d 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. SIGNAT~IFj~ OF PERSiaN RESP/E~ISIBLE FOR FILING RETURN ADDREgS-- i " ..... //J 1212 Ben~ Creek Bo~var4/Mechanicsburq, SIGNATURE OFJ~EPARER OTHE T~ REPRE~NT_ATIVE ADDRESS P.O. Box 1291, Harrisburg, PA 17108-1291 DATE lO- ? -o2 PA 17050 DATE lO-o -o3 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 3% [72 P.S. §9116 (a)(1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate im posed on the net value of transfers to or for the use of the surviving spouse is 0% [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 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs lineal beneficiaries is 4.5%, 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 12% [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. STFPA42021F.2 REV-1502 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert E. Bomqardner SCHEDULE A REAL ESTATE FILE NUMBER 21-03-00592 All real property owned solely or as a tenant in common must be reported at fair make~ value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of suwivomhip must be disclosed on Schedule F, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 197,400.00 1212 Bent Creek Boulevard Mechanicsburg, PA 17050 Record Book 250, Page 1993 TOTAL (Also enter on line 1, Recapitulation) $ 19 7,4 0 0.0 0 (If more space is needed, insert additional sheets of the same size) STF PA42021F.3 REV-1503 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert E. Bomgardner SCHEDULE B STOCKS & BONDS FILE NUMBER 21-03-00592 All property jointly-owned with the right of survivorship must be disclosed on Schedule E ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Merrill Lynch Account No. 872-73615 Merrill Lynch - Account No. 872-48011 57,724.89 40,593.83 TOTAL (Also enter on line 2, Recapitulation) $ 98,318.72 (If more space is needed, insert additional sheets of the same size) STF PA42021F.4 REV-1508 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert E. Bomqardner SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-03-00.592 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of suwivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Jewish Home of Greater Harrisburg - Refund 10,076.83 TOTAL /~'l-,-,.o enter on line ~.,,~'~";* ' *~ ~,.~.,w,,,u,a,,onjc,, 10,076.83 (If more space is needed, insert additional sheets of the same size) STF PA42021F.9 REV-'~511 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert E. Bomqardner SCHEDULE H FUNERAL EXPENSES & ABMINISTRATIVE COSTS FILE NUMBER 21-03-00592 Debts of decedent must be reported on Schedule I. ITEM NUMBER 2. 3. 4. 5. 6. 7. 8. 9. DESCRIPTION FUNERALEXPENSES: Rolling Green Rolling Green - Interment Neill Funeral Home, Inc. West Shore Elks - Luncheon ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Represantative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: AttomeyFees- Saul Ewing LLP Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation) Claimant Gay B. Bomgardner Zip¸ Str~dress1212 Bent Creek Boulevard City Me c hani c sburg S~e PA Zip 17050 Relationship d Claimamto D~mt Surviving Spouse Probate Fees Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal - Advertise Grant of Letters Saul Ewing LLP - Copies and Recording Fees TransCounty Title Agency Patriot News - Advertise Grant of Letters TOTAL (Also enter on line 9, Recapitulation) AMOUNT 4,635.00 1,120.00 8,704.60 244.47 15,000.00 3,500.00 334.00 75.00 65.00 150.00 182.05 34,010.12 (If more space is needed, insert additional sheets of the same size) STF PA42021 F.12 REV-1512 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert E. Bomqardner SCHEDULEI I DEBTS OF DECEDEN[ MORTGAGE LIABILITIES,&UENS FILENUMBER 21-03-00592 Include unreimbumed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 2 3 4 5 6 7 8 9 10 12 13 14 Debra Wiest, Tax Collector - Silver Spring Township M&T - Mortgage Payment Discover UGI Comcast Conectiv PPL Silver Spring Township Authority UGI Comcast City of Ocean City, Cap May County - Tax Due Discover Verizon Verizon 1,450 94 227 87 1,301 31 44 00 30 61 42 37 97 86 80 75 19 96 40 97 395 92 639 94 18 75 40 04 TOTAL (~,l.,_.vo enter on line ~n.v,P ~,~* ' *i ~.eca.,.u.a.,on/ ~,, 4,4 31.2 9 (If more space is needed, insert additional sheets of the same size) STF PA42021F. 13 REV-1513 EX + (9-00) COMMONWF_ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert w,. Bom~ardner NUMBER II. 1. SCHEDULE J BENEFICIARIES NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outdght spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Gay B. Bomgardner ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINE; I FILE NUMBER 21-03-00592 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Surviving Spouse 100% 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV.1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) STF PA42021 F. 14 LAST WILL AND TESTAMENT OF ROBERT E. BOMGARDNER Introductory Clause. I, Robert E. Bomgardner, a resident of and domiciled in the Borough of Camp Hill, County of Cumberland and Commonwealth of Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils at any time heretofore made by me. I am married to Gay B. Bomgardner. I have two living step-children: Susan N. Martin, born September 28, 1953 and Linda J. Ritehey, born April 9, 1956. ITEM I Direction to Pay Debts. I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. ITEM II Direction to Pay All Taxes from Residuary Estate. I direct that all estate, inheritance, succession, death or similar taxes (except generation-skipping transfer taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), or on any insurance upon my life or on any property held jointly by me with another or on any transfer made by me during my lifetime or on any other property or interests in property included in my estate for such tax purposes be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. ITEM III General Bequest of Personal and Household Effects With a Precatory Memorandum. I give and bequeath all my personal and household effects of every kind including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, books,jewelry, wearing apparel, boats, automobiles, and other vehicles, and all policies of fire, burglary, Page 1 property damage, and other insurance on or in connection with the use of this property, to my wife, Gay B. Bomgardner, if she shall survive me. If my wife shall not survive me, I give and bequeath all this property to my step-children surviving me, in approximately equal shares; provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he or she survived me. If my issue do not agree to the division of the property among themselves, my Personal Representative shall make such division among them, the decision of my Personal Representative to be in all respects binding upon my issue. I request that my wife, my Personal Representative and my issue abide by any memorandum by me directing the disposition of this property or any part thereof. This request is precatory and not mandatory. If any beneficiary hereunder is a minor, my Personal Representative may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my Personal Representative. The cost of packing and shipping such property shall be charged against my estate as an expense of administration. ITEM IV Specific Devise of Residential Property (Not Identified). I give and devise to Gay E. Bomgardner, if she shall survive me, any interest which I own at the time of my death in the house and lot which I occupy as my residence at the time of my death. If she shall not survive me, then I give and bequeath said property to the surviving issue per stirpes of Gay E. Bomgardner. If this property at the time of my death is subject to any mortgage, then this devise shall be subject thereto and the devisee shall not be entitled to have the obligation secured by such mortgage paid out of my general estate. ITEM V Specific Devise of Real Property. I give and devise to Gay E. Bomgardner, if she shall survive me, property located in Ocean City, New Jersey. If she shall not survive me, then I give and bequeath said property to the surviving issue per stirpes of Gay E. Bomgardner. If this property at the time of my death is subject to any mortgage, then this devise shall be subject thereto and the devisee shall not be entitled to have the obligation secured by such mortgage paid out of my general estate. ITEM VI Residua~ Gift to Wife; Contingent Gift to Trustee of The Bomgardner Family Trust. I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, to my wife, Gay B. Bomgardner, if she shall survive me. If she shall not survive me, or to the extent she shall disclaim any property which would otherwise pass to her, then I give, devise and bequeath all of the property to Page 2 the Trustee of the Bomgardner Family Trust. The Bomgardner Family Trust shall be administered as hereinafter set forth. ITEM VII The Bomgardner Family Trust Introductory Provision. The Bomgardner Family Trust shall be held, administered and distributed as follows: (1) Payment to Wife of All Income. If my wife shall survive me, then commencing with the date of my death, my Trustee shall pay to or apply for the benefit of my wife during her lifetime all the net income from the Bomgardner Family Trust in convenient installments but no less frequently than quarter-annually. (2) Discretionary Payments of Principal for Wife. If my wife shall survive me, my Trustee may pay to or apply for the benefit of my wife during her lifetime, such sums from the principal of the Bomgardner Family Trust as in Trustee's sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of my wife, taking into consideration to the extent my Trustee deems advisable, any other income or resources of my wife known to my Trustee. (3) Limited Withdrawal by Wife. In addition to the income and discretionary payments of principal from this Trust, there shall be paid to my wife during her lifetime from the principal of this Trust upon her written request during the last month of each fiscal year of the Trust an amount not to exceed during such fiscal year the greater of Five Thousand ($5,000.00) Dollars or Five (5%) per cent of the total value of the principal of the Bomgardner Family Trust on the last day of such fiscal year without reduction for the principal payment for such fiscal year. This right of withdrawal is noncumulative, so that if my wife does not withdraw, during such fiscal year, the full amount to which she is entitled under this Paragraph, her right to withdraw the amount not withdrawn shall lapse at the end of that fiscal year. (4) Division into Shares for StepChildren. Upon the death of my wife and me, my Trustee shall divide this Trust as then constituted into equal separate shares so as to provide One (I) share for each then living child of mine and One (1) share for each deceased child of mine who shall leave issue then living. Each share shall be distributed outright unless retained in trust as hereinafter provided. (5) Distribution of a Deceased Child's Share. Each share set aside, upon division into shares, for a deceased child of mine who shall leave issue then living, shall be distributed per stirpes to such issue. Page 3 ITEM VIII Naming the Personal Representative, Personal Representative Succession, Personal Representative's Fees and Other Matters. The provisions for naming the Personal Representative, Personal Representative succession, Personal Representative's fees and other matters are set forth below: (1) Naming an Individual Personal Representative. I hereby nominate, constitute, and appoint as Personal Representative of this my Last Will and Testament Gay B. Bomgardner and direct that she shah serve without bond. (2) Naming Individual Successor or Substitute Personal Representative. If my individual Personal Representative should fail to qualify as Personal Representative hereunder, or for any reason should cease to act in such capacity, the successor or substitute Personal Representative who shall also serve without bond shall be the next person willing to serve from the list below in the order named: Susan N. Martin Linda J. Ritchey (3) Fee Schedule for Individual Personal Representative. For services as Personal Representative, my individual Personal Representative shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. ITEM IX Naming the Trustee, Trustee Succession, Trustee's Fees and Other Matters. The provisions for naming the Trustee, Trustee succession, Trustee's fees and other matters are set forth below: (1) Naming Individuals as Trustee. I hereby nominate, constitute, and appoint as Trustees of this my Last Will and Testament Gay B. Bomgardner and Susan N. Martin and direct that they shall serve without bond. (2) Individual Trustees Succession. If any individual Trustee should fail to qualify as Trustee hereunder, or for any reason should cease to act in such capacity, the successor or substitute Trustee who shall also serve without bond shall be Linda J. Ritchey. (3) Fee Schedule for Individual Trustee. For its services as Trustee, my individual Trustee shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. (4) Limitations on Trustees. No person who at any time is acting as Trustee hereunder shall have any power or obligation to participate in any discretionary authority Page 4 which I have given to the Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations. ITEM X Definition of Personal Representative and Trustee. Whenever the word "Personal Representative" and/or the word "Trustee", or any modifying or substituted pronoun therefor are used in this my Will, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Personal Representative and/or Trustee named herein and to any successor or substitute Personal Representative and/or Trustee acting hereunder, and such successor or substitute Personal Representative and/or Trustee shall possess all the rights, powers and duties, authority and responsibility conferred upon my Personal Representative and/or Trustee originally named herein. ITEM XI Powers for Personal Representative and Trustee. My Personal Representative and Trustee is authorized in its fiduciary discretion (which shall be subject to the standard of reasonableness and good faith to all beneficiaries) with respect to any property, real or personal, at any time held under any provision of this my Will and without authorization by any court and in addition to any other rights, powers, authority and privileges granted by any other provision of this my Will or by statute or general rules of law: (1) To retain any property or undivided interests in property owned by me at the time of my death, including residential property and shares of my Personal Representative's or Trustee's own stock, regardless of any lack of diversification, risk or non-productivity, as long as it deems advisable, and to exchange any such security or property for other securities or properties and to retain such items received in exchange, although such property represents a large percentage of the total property of my estate or the Trust Estate or even the entirety thereof. (2) To invest and reinvest all or any part of my Estate or the Trust Estate in any property and undivided interests in property, wherever located, including bonds, debentures, notes, secured or unsecured, stocks of corporations regardless of class, interests in limited partnerships, real estate or any interest in real estate whether or not productive at the time of investment, interests in trusts, investment trusts, whether of the open and/or closed fund types, and participation in common, collective or pooled trust funds of my Personal Representative or Trustee, insurance contracts on the life of any beneficiary or annuity contracts for any beneficiary, without being limited by any statute or rule of law concerning investments by fiduciaries. (3) To sell or dispose of or grant options to purchase any property, real or personal, constituting a part of my estate or the Trust Estate, for cash or upon credit, to Page 5 exchange any property of my estate or the Trust Estate for other property, at such times and upon such terms and conditions as it may deem best, and no person dealing with it shall be bound to see to the application of any monies paid. (4) To hold any securities or other property in its own name as Personal Representative or Trustee, in its own name, in the name of a nominee (with or without disclosure of any fiduciary relationship) or in bearer form. (5) To keep, at any time and from time to time, all or any portion of my Estate or the Trust Estate in cash and uninvested for such period or periods of time as it may deem advisable, without liability for any loss in income by reason thereof. (6) ' To sell or exercise stock subscription or conversion rights. (7) To refrain from voting or to vote shares of stock owned by my Estate or the Trust Estate at shareholders' meetings in person or by special, limited, or general proxy and in general to exercise all the rights, powers and privileges of an owner in respect to any securities constituting a part of my Estate or the Trust Estate. (8) To participate in any plan of reorganization or consolidation or merger involving any company or companies whose stock or other securities shall be part of my Estate or the Trust Estate, and to deposit such stock or other securities under any plan of reorganization or with any protective committee and to delegate to such committee discretionary power with relation thereto, to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan, to accept and retain new securities received by my Personal Representative or Trustee pursuant to any such plan, to exercise all conversion, subscription, voting and other rights, of whatsoever nature pertaining to such property, and to pay any amount or amounts of money as it may deem advisable in connection therewith. (9) To borrow money and to encumber, mortgage or pledge any asset of my estate or the Trust Estate for a term within or extending beyond the term of the trust, in connection with the exercise of any power vested in my Personal Representative or Trustee. (10) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renew for a term within or extending beyond the term of the trust. (11) To subdivide, develop, or dedicate real property to public use or to make or obtain the vacation of plats and adjust boundaries, to adjust differences in valuation on exchange or partition by giving or receiving consideration, and to dedicate easements to public use without consideration. Page 6 (12) To make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. (13) To continue and operate any business owned by me at my death and to do any and all things deemed needful or appropriate by my Personal Representative or Trustee, including the power to incorporate the business and to put additional capital into the business, for such time as it shall deem advisable, without liability for loss resulting from the continuance or operation of the business except for its own negligence; and to close out, liquidate or sell the business at such time and upon such terms as it shall deem best. (14) To collect, receive, and receipt for rents, issues, profits, and income of my Estate or the Trust Estate. (15) To insure the assets of my Estate or of the Trust Estate against damage or loss and my Personal Representative or Trustee .against liability with respect to third persons. (16) In buying and selling assets, in lending and borrowing money, and in all other transactions, irrespective of the occupancy by the same person of dual positions, to deal with itself in its separate, or any fiduciary, capacity. (17) To compromise, adjust, arbitrate, sue on or defend, abandon, or otherwise deal with and settle claims in favor of or against my Estate or the Trust Estate as my Personal Representative or Trustee shall deem best. (18) To employ and compensate agents, accountants, investment advisers, brokers, attorneys-in-fact, attorneys- at-law, tax specialists, realtors, and other assistants and advisors deemed by my Personal Representative or Trustee needful for the proper administration of my Estate or the Trust Estate, and to do so without liability for any neglect, omission, misconduct, or default of any such agent or professional representative provided such person was selected and retained with reasonable care. (19) To determine what shall be fairly and equitably charged or credited to income and what to principal. (20) To hold and retain the principal of my Estate or the Trust Estate undivided until actual division shall become necessary in order to make distributions; to hold, manage, invest, and account for the several shares or parts thereof by appropriate entries on my Personal Representative's or Trustee's books of account; and to allocate to each share or part of share its proportionate part of all receipts and expenses; provided, however, the carrying of several trusts as one shall not defer the vesting in title or in possession of any share or part of share thereof. Page 7 (21) To make payment in cash or in kind, or partly ia cash and partly in kind upon any division or distribution of my Estate or the Trust Estate (including the satisfaction of any pecuniary distribution) without regard to the income tax basis of any specific property allocated to any beneficiary and to value and appraise any asset and to distribute such asset in kind at its appraised value; and when dividing fractional interests in property among several beneficiaries to allocate entire interests in some property to one beneficiary and entire interests in other property to another beneficiary or beneficiaries. (22) To exercise any power herein granted with reference to the control, management, investment or disposition of my Estate or the Trust Estate either as Personal Representative or Trustee without having to declare in which capacity it is acting. (23) ' In general, to exercise all powers in the management of my Estate or the Trust Estate which any individual could exercise in his own fight, upon such terms and conditions as it may reasonably deem best, and to do all acts which it may deem reasonably necessary or proper to carry out the purposes of this my Will. (24) To combine assets of two or more trusts if the provisions and terms of each trust are substantially identical, and to administer them as a single trust, if my Trustee reasonably determines that the administration as a single trust is consistent with my intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (25) To divide any trust into separate shares or separate trusts or to create separate trusts if my Trustee reasonably deems it appropriate and the division or creation is consistent with my intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (26) To divide property in any trust being held hereunder with an inclusion ratio, as defined in section 2642(a)(1) of the Internal Revenue Code of 1986, as from time to time amended or under similar future legislation, of neither one nor zero into two separate trusts representing two fractional shares of the property being divided, one to have an inclusion ratio of one and the other to have an inclusion ratio of zero; to create trusts to receive property with an inclusion ratio of either one or zero and if this cannot be done to refuse to accept property which does not have a matching inclusion ratio to the receiving trust's ratio, all as my Trustee in its sole discretion deems best. (27) To elect to allocate any portion or all of my generation-skipping transfer exemption provided for in Code section 2631 or under similar future legislation, in effect at the time of my death, to any portion or all of any other trusts or bequests in my Will or any other transfer which I am the transferror for purposes of the generation-skipping tax. Generally, I anticipate that my Personal Representative will elect to allocate this exemption first to direct skips as defined in Code section 2612, then to the Bomgardner Family Trust, unless it would be inadvisable based on all the circumstances at the time of making the Page 8 allocation; and to make the special election under section 2652(a)(3) of the Code to the extent my Personal Representative deems in the best interest of my estate. ITEM XII Personal Representative and Trustee to Have Discretion to Allow Beneficiary_ or Beneficiaries to Occupy Residential Real Estate. My Personal Representative and Trustee may in its discretion permit any beneficiary or beneficiaries to occupy rent free any residence constituting a part of the trust assets for such beneficiary or beneficiaries and to pay the real estate taxes thereon, expenses of maintaining the residence in suitable repair and condition and hazard insurance premiums on the residence. ITEM XIII Marital Deduction Savings Clause for Outright Bequest. It is expressly provided that the grant of rights, powers, privileges and authority to my Personal Representative in connection with the imposition of duties upon my Personal Representative by any provision of this my Will or by any statute relating thereto shall not be effective if and to the extent that the same, if effective, would disqualify the marital deduction as provided for herein. It is expressly provided that my Personal Representative shall not in the exercise of its discretion make any determination inconsistent with the foregoing intention. ITEM XIV Provision for Trustee to Act as Trustee for Beneficiary Under Age Twenty-One. If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-one (21), such share shall immediately vest in the beneficiary, but notwithstanding the provisions herein, my Trustee shall retain possession of the share in trust for the beneficiary until the beneficiary attains the age of Twenty-one (21), using so much of the net income and principal of the share as my Trustee deems necessary to provide for the medical care, education, support and maintenance in reasonable comfort of the beneficiary, taking into consideration to the extent my Trustee deems advisable any other income or resources of the beneficiary or his or her parents known to my Trustee. Any income not so paid or applied shall be accumulated and added to principal. The beneficiary's share shall be paid over and distributed to the beneficiary upon attaining age Twenty-one (21), or if he or she shall sooner die, to his or her personal representatives. My Trustee shall have with respect to each share so retained all the powers and discretions it had with respect to the trusts created herein generally. Page 9 ITEM XV Trustee's Discretion in Making Payments to a Person Under Age Twenty-One, Incompetent, or Incapacitated Person. In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a person under the age of Twenty-one (21), or to a person under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability, is, in the opinion of my Trustee unable properly to administer such amounts, then such amounts shall be paid out by my Trustee in such of the following ways as my Trustee deems best: (1) directly to the beneficiary; (2) to the legally appointed guardian of the beneficiary; (3) to some relative or friend for the medical care, education, support and maintenance in reasonable comfort of the beneficiary; (4) by my Trustee using such amounts directly for the beneficiarfs care, support and education; (5) to a custodian for the beneficiary under the Uniform Gifts or Transfers to Minors Act. ITEM XVI Discretion Granted to Personal Representative in Reference to Tax Matters. My Personal Representative as the fiduciary of my estate shall have the discretion, but shall not be required when allocating receipts of my estate between income and principal, to make adjustments in the fights of any beneficiaries, or among the principal and income accounts to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my Personal Representative believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided, however, my Personal Representative shall not exercise its discretion in a manner which would cause the loss or reduction of the marital deduction as may be herein provided. In determining the state or federal estate and income tax liabilities of my estate, my Personal Representative shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as state or federal estate tax deductions or as state or federal income tax deductions and shall have the discretion to file a joint income tax return with my wife. ITEM XVII Discretion in Trustee to Terminate Small Trust and Distribute to Income Beneficiary. If at any time any trust created hereunder has a fair market value as determined by my Trustee of Fifteen Thousand ($15,000.00) Dollars or less, my Trustee, in its absolute discretion if it determines that it is uneconomical to continue such trust, may terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, my Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. Page 10 ITEM XVIII Appointment of Ancillary Representative. If it becomes necessary for a representative of my estate to qualify in any jurisdiction other than the State of my domicile at the time of my death, then to the extent that I may legally dO so, I hereby nominate, constitute, and appoint my Personal Representative named in this Will as my representative in such jurisdiction and direct that such Personal Representative shall serve without bond. If for any reason my Personal Representative is unable or unwilling to serve as such representative or cannot qualify as such representative, then I hereby appoint my Personal RepresentatiVe named herein to designate (to the extent that it may legally do so) a person or a corporation to serve as my representative and request that such person or corporation shall serve without bond. Any representative named as provided herein (to the extent that it may legally do so) shall have in such jurisdiction all the powers and duties conferred or imposed on my Personal Representative by the provisions of this Will. ITEM XIX Definition of Children. For purposes of this Will, "children" means the step-children, lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the issue of step-clfildren and lawful blood descendants in any degree of the ancestor designated; provided, however, that ff a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include step-children, the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. The term "per stirpes" as used herein has the identical meaning as the term "taking by representation" as defined in the Pennsylvania Probate Code. ITEM XX Definition of Words Relating to the Internal Revenue Code. As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," "pass," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall have the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. For purposes of this Will, my "available generation- skipping transfer exemption" means the generation-skipping transfer tax exemption provided in section 2631 of the Internal Revenue Code of 1986, as amended, in effect at the time of my death reduced by the aggregate of (1) the amount, if any, of my exemption allocated to lifetime transfers of mine by me or by operation of law, and (2) the amount, if any, I have Page 11 specifically allocated to other property of my gross estate for federal estate tax purposes. For purposes of this Will if at the time of my death I have made gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not expired (including extensions) and I have not yet fried a return, it shall be deemed that my generation-skipping transfer exemption has been allocated to these transfers to the extent necessary (and possible) to exempt the transfer(s) from generation-skipping transfer tax. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. ITEM XXI Simultaneous Death Provision Presuming Beneficiary_ Predeceases Testator. If any beneficiary and I should die under such circumstances as would make it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this Will that the beneficiary predeceased me. ITEM XXII Payment of Funeral Expenses and Expenses of Last Illness of Income Beneficiary_. On the death of any person entitled to income or support from any Trust hereunder, my Trustee is authorized to pay the funeral expenses and the expenses of the last illness of such person from the principal of the Trust from which such person was entitled to income or support. ITEM XXIII Spendthrift Provision. Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my fiduciary hereunder, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. Testimonium Clause. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal this/~ day of ~ 1996. R6BERT E.~I~a/ARDNER Page 12 Attestation Clause. The foregoing Will was this /'7 day of :hrrr~, 1996, signed, sealed, published and declared by the Testator as and for his Last Will and Testament in our presence, and we, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the above date. · ~.~ ~jo~~- Page 13 COMMONWEALTH OF PENNSYLVANIA · COUNTY OF DAUPHIN : ss.' We, Robert E. Bomgardner, and Donn L. Snyder and Sybil A. Miller , the Testator 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 Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, and in the presence of each other, signed the Will as witness and to the best of our knowledge the Testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. ~itn~ss , Dorm L~nyder Wi~-~ , Sy~il A. Miller Subscribed, sworn to, and acknowledged before me by Robert E. Bomgardner, the Testator and subscribed and sworn to before me by Dorm L. Snyder and lqota~blie_ for Pennsy~aaia My Commission Expires: Maronetta F~, No.t.ary_Pub!ic Harrisburg, PA Dauphin County ~io~n Ex,res Jan. 10, 2000 Page 14 Form View public tax file 6-26-03.fp5 .ome [ Hel. Search Table View Viewing: I of i District_Number 38 Parcel..Identifier 38-06-0011-048 Map_Suffix_Number House_Number 1212 Direction Street Owner..Name_l Owner_Name._2 Land Use Code R Property_Description Living_Area 1777 Current_Land_Value '15000 Current_Improvement_Value 146140 Current_Total_Value 161140 Currant_Preferred_Value Acreage .16 CleanGreen_Status Taxable_or_Exempt 1 Sale_Amount 164792 Sale_Month 02 Sale_Day 15 Sale_Century 20 Sale_Year 02 Deed_Book_and_Page 00250-01993 Year_Built 2001 BENT CREEK BOULEVARD BOMGARDNER, ROBERT E Robert Bomgardner Date of Death Values 07/09/2003 Account 872-48011 Robert E. Bomgardner, CMA Security Symbol Quantity Price Per Value Share Alliant Techsystems ATK 168 51.36 8628.48 Allied Irish Banks AIB 252 28.05 7068.60 Hershey Foods Corp. HSY 100 70.75 7075.00 PPL Corporation PPL 200 41.65 8330.00 ML Bank Deposit Program 1162 1.00 1162.00 (Cash) Unsettled cash and securities 8329.75 1.00 8329.75 Total 40593.83 Account 872-73615 Robert E. Bomgardner, IRA Security Symbol Quantity Price Per Value Share The Oakmark Fund OAKMX 149.7520 34.36 5145.48 Alliance Bernstein CBBYX 2943.0300 3.04 8946.81 Alliance Bemstein APGYX 491.7600 16.04 7887.83 Evergreen Int'l Equity EKZAX 561.3950 6.36 3570.47 Nqations Marsico Growth NMGIX 631.7680 13.99 8838.43 Janus Small Cap Value JSCVX 194.0590 26.30 5103.36 John Hancock Small TAEMX 623.7910 8.16 5090.13 Oppenheimer Capital OPTFX 141.5250 34.68 4908.09 Pioneer Fund Inc. PIODX 235.736 33.82 7972.59 ML Retirement Reserves (Cash) MLIKX 261.70 261.70 Total 57724.89 ' UEwISH'H~ME oF GREATER HARRISBURG 4000 LINGLE~TOWN H~RIS~U~G PA 17112 PAY.' . ~CTL~ ~"~'L007~ OOL~SANO 83 C~NTS ' TO. THE :' '.~Ay .. '~.T. ~.:"' " . . . .... . .... JEWISH HOME OF GREATER HA,~RI,~,BURG '~utI0 L:NCjLESTOWN RD. HARHtI~,0URG, PA 171 410 08'08/2003 10,fl76.83 VENDOR NO. VENDOR NAME 01488]. CHECK NO. z,~ Sel CHECK DATE r~e/os/2oo3 DOLLARS ~.0', o7~;. 83 0868 GAY BOMGARDNER 'ro.076.83 CHECK NO. Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Robert E. Bommardner No. 2]-0'~ 00592 also k,own as Date of Death July 9, 2003 , Deceased Social Security No. 188-09-8977 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18. Pa. C.S. Section 490~ relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Address: Telephone: Donn L. Snyder 06858 2 North Second Street, 7th Floor Harrisburg, PA 17101 (717) 257-7524 Dated: See Attachments (Attach Additional Sheets if necessary) Description Total: $ Value 93141.1 10/15/03 REV-1502 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert E. Bomqardner SCHEDULE A REAL ESTATE FILE NUMBER 21-03-00592 All real property owned solely or as a tenant in common must be reported at fair markat value. Fair market value is defined as the price at which properly wo~ld be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell. both having reasonable knowledge of the relevant facts. Real property which is jointJy-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 197,400.00 1212 Bent Creek Boulevard Mechanicsburg, PA 17050 Record Book 250, Page 1993 TOTAL (Also enter on line 1, Recapitulation) $ 19 7,4 0 0.0 0 (If more space is needed, insert additional sheets of the same size) STF PA42021F.3 REV-1503 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert E. Bomqardner SCHEDULE B STOCKS & BONDS FILE NUMBER 21-03-00592 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Merrill Lynch Merrill Lynch Account No. 872-73615 Account No. 872-48011 57,724.89 40,593.83 TOTAL (Also enter on line 2, Recapitulation) $ 9 8,3 18.7 2 (If more space is needed, insert additional sheets of the same size) STF PA42021F.4 REV-1508 EX + (1-9'7) (I) COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Robert F.. Bomqardner SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-03-00592 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivomhip must be disclosed on Schedule E ITEM NUMBER DESCRIPTION Jewish Home of Greater Harrisburg - Refund TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE OF DEATH 10,076.83 $ 10,076.83 (If more space is needed, insert additional sheets of the same size) STF PA42021F.9 BUREAU OF INDTVIDUAL TAXES INHERITANCE TAX D[VTSTON DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX R~V-1547 EX AFP (01-05) DONN L SNYDER ESQ SAUL EWING PO BOX 1291 , HBG PA 17108 DATE 12-22-2005 ESTATE OF BONGARDNER DATE OF DEATH 07-09-2005 FILE NUMBER 21 03-0592 *COUNTY CUMBERLAND ACM 101 Amount Remit ted ROBERT E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~V: [ g~- - ~- -,[ ~- -[ 5~-5 ~5- ~ 6~ ~- ~-~ - ~-fi ~-f ~-g - ~-~ - ~ ~ ~ ~;- -,[ £Z~-~ ~-~ - ~- ................. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BOMGARDNER ROBERT E FILE NO. 21 03-0592 ACN 101 DATE 12-22-2003 TAX RETURN WAS: C X) ACCEPTED AS FILED C ~ CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A} 2. Stocks and Bonds CSchedule B) $. Closely Held Stock/Partnership Interest CSchedule ~. Mortgages/Notes Receivable CSchedule D) 5. Cash/Bank Deposits/Misc. Personal Property CSchedule 6. Jolntly O~ned Property (ScheduZe F) 7. Transfers (Schedule G) C7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/M/sc. Expenses (Schedule 10. Debts/Mortgage Liabilities/Liens (Schedule I) C103 11. Total Deductions 12. Net Value of Tax Return 197r400.00 98r318.72 .00 .00 10r076.83 .00 .00 C8) 34,010.12 NOTE: To insure proper credit to your account, submit the upper port/on of this form ~ith your tax payment. 15. 14. NOTE: 305,795.55 PAID AFTER DATE INDICATED, SEE REVERSE CALCULATION OF ADDITIONAL INTEREST. DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) PAYMENT reflect figures that include the total of ALL returns assessed to date. c~) 267,354.14 x O0 : ci~) .00 x 0~5= ti7) . O0 X 12 = (~a) .00 x 15 : (19)= AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ASSESSMENT OF TAX: 15. Amount of L/ne 1~ at Spousal rate 16. Amount of L/ne 1~ taxable at Lineal/Class A rate 17. Amount of L/ne 1~ at Sibling rate ~8. Amount of L~ne 1~ taxable at Collateral/Class B rate 19. Pr/nc/pal Tax Due TAX CREDITS: .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Charitable/Governmental Bequests; Non-elected 9115 Trusts CSchedule J) CI$) Net Value of Estate Sub3ect to Tax ClX,) 2~7,35~.1~ If an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will ~, ~ ~,31.29 (I1) ~R.661 .~,1 (].2) 267,35~. 1~ RESERVATION= PURPOSE OF NOTICE= PAYNENT= REFUND CCR)= OBJECTZONS= ADHIN- ISTRATIVE CORRECTIONS= DZSCOUNT= PENALTY= INTEREST= Estates of decedents dYing on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enSoyment to Class B (collateral) benefic/aries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to= REGZS~ OF NZLLSj AGENT A refund of a tax credit, Nh/ch was not requested on the Tax Return, may be requested by completing an '°Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Nills, any of the 25 Revenue District 0ffices, er by calling the special 24-hour answering service for forms ordering= 1-800-562-2050; services for taxpayers w/th special hearing and / or speaking needs= 1-800-447-5020 (TT only). Any party in interest not satisfied Nith the appraisement, alloNance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must obSect w/thin sixty (60) days of receipt of this Notice by= --Nritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --elect/on to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Revie~ Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. [f any tax due is paid w/thin three (5) calendar months after the decedent's death, a five percent (5~) discount of the tax paid is allowed° The 15~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning w/th first day of delinquenc~, or n/ne (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes Nh/ch became delinquent on and after January 1, 1982 will bear interest at a rate ~hich will vary from calendar year to calendar year w/th that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are= Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Y. .000548 1987 9Y. .000247 1999 7~ .000192 1985 16Y. .000458 1988-1991 11~ .000501 2000 8~ .000219 1984 llY. .000501 1992 9Y. .000247 2001 9~. .000247 1985 15Y. .000556 1995-1994 7Y, .000192 2002 6Y. .000164 1986 Z0Y. .000274 1995-1998 9Y. .000247 2005 5Y. .000157 --Interest is calculated as foIlo~s: TNTERBST = BALANCE OF TAX UNPATD X NUlfBER OF DAYS DELXNgIUENT X DATLY XNTERF. ST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. SALTL Attorneys at Law A Delaware LLP MARONETTA F. MILLER Phone: (717) 257-7524 Fax: (717) 257-7588 mmiller~saul.com www.saul.com May 27, 2004 Register of Wills of Cumberland County One Court House Square Carlisle, PA 17013 Gentlemen: Re: Estate of Robert E. Bomgardner Enclosed please find Status Report with attachment for filing. Will you kindly date stamp the copy and return it in the envelope provided. Should you require anything further please contact the undersigned directly. Thank you for your cooperation. Very truly yours, --Ma~0netta F. Miller, Legal-Assistant enclosures 2 North Second Street, 7Ih Floor . Harrisburg, PA 17101-1604 . Phone: (717) 257-7500 . Fax: (717) 238-4622 BALTIMORE CHESTERBROOK HARRISBURG PHILADELPHIA PRINCETON WASHINGTON WILMINGTON STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: Register File No. Robert E. Bomgardner July 9, 2003 21-03-0592 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No If the answer to #1 is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to #1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes No X bo The separate Orphans' Court No. (if any) for the personal representative's account is: Co Did the personal representative state an account informally to the parties in interest? Yes __ No X Date: May ~ ], 2004 Copies of receipts, releases, joinders and approvals of formal or information accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. O N L. 5NYDER, SA~ E~NG LLP POST OFF~CE BOX 1291 Ha~isburg, PA 17108-1291 717.257.7552 54463.3 5/18/04 IN RE: THE ESTATE OF ROBERT E. BOMGARDNER DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DWISION NO. 21-03-0592 ACKNOWLEDGMENT AND RELEASE KNOW ALL MEN BY THESE PRESENTS, that I, GAY B. BOMGARDNER, of Mechanicsburg, Pennsylvania, do hereby acknowledge the receipt of and from GAY B. BOMGARDNER, Executrix of the Estate of the said ROBERT E. BOMGARDNER, Deceased, all assets due me as full and final satisfaction and payment of all sums of money, share or shares, purparts, and dividends which are or were due, owing, payable and belonging to me, by any means whatsoever, for my share, or part of the Estate of said ROBERT E. BOMGARDNER, Deceased, made pursuant to the Last Will and Testament of ROBERT E. BOMGARDNER. AND THEREFORE, I, GAY B. BOMGARDNER, do by these presents, remise, release, quitclaim, and forever discharge the said GAY B. BOMGARDNER, Executrix and her attorney and agent of and from the said share or dividend of the estate aforesaid assets from all actions, suits, payments, accounts, reckonings, claims, and demands whatsoever, for or by reason thereof, or of any other act, matter, cause, or thing whatsoever, from the beginning of the world to the day of the date of these presents. As the condition for receipt of this full and final distribution made this date by the said Executrix, I hereby agree to pay or refund any amount, to pay any tax (including interest and penalties), liability, or any proper debt of the estate as determined by the said Executrix or a court of 105515.1 5119104 competent jurisdiction to the extent of proportional liability, which proportional amount represents the proportion that would be paid to me after the payment of all taxes, debts, and administrative expenses. I agree to accept this stated amount as a full distribution pursuant to said Last Will and Testament of ROBERT E. BOMGARDNER, under the conditions as stated in that agreement and in this Acknowledgment and Release. IN WITNESS WHEREOF, I have hereunto set mv hand and seal this ~'~'~ (~xJ ,2004. ~t dayof GA~'t~. Bo~MGARDN~ Sworn to and subscribed before me this ~t~ day of~[_~, 2004. ~LIC My Commission Expires:  Notarial Seal 1 Lori A. B. Zerbe, Notary Publ/c City Of Harrisburg, Dauphin County My Commission Ex, res Jan. 7, 2006 Member, Pennsylvania 'A.~ociation Of Notaries 105515. I 5/19t04 -2- MAItE~ ~ ZIPCOO~ 1 7101 FROM: TO: SAUL Attorneys at Law A Delaware LLP Penn National Insurance Plaza 2 North Second Street, 7th Floor Harrisburg, PA 17101-1604 mfm Register of Wills of Cumberland County One Court House Square Carlisle, PA 17013 \....ULlUJeLLcU1U ~()UnLY Keglst:.er UJ: W1IIS One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 6/06/2005 SNYDER DONN L 2 NORTH SECOND ST 7TH FLOOR HARRISBURG, PA 17101 RE: Estate of BOMGARDNER ROBERT E File Number: 2003-00592 Dear Sir/Madam: It has corne to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS. COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 7/09/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~.~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge u1 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Robert E. Bomgardner Date of Death: July 9,2003 Register File No. 21-03-0592 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion ofthe administration ofthe above-captioned estate: 1. State whether administration ofthe estate is complete: Y es ~ No 2. Ifthe answer to #1 is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to #1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No --.X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes _ No X d. Copies of receipts, releases, joinders and approvals of formal or information accounts may be filed with the Clerk ofthe Orphans' Court and may be attached to this report. 1::.:'....1 k-.. Date: __June 9,!2D05 DONN L. SNYDER, SAUL EWING LLP POST OFFICE Box 1291 Harrisburg, PA 17108-1291 717.257.7552 5446346/9/05 uR