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Home My WebLink About12-10-09J REV-1500 1505607'120 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX.280601 2 1 0 9 Harrisburg, PA 17128-0601 RESIDENT DECEDENT File Number 00257 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 173327152 03122009 Decedent's Last Name WILEY (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Date of Birth 11281940 Suffix Decedent's First Name MI JOAN W Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^ 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ 5. Federal Estate Tax Return Required Decedent Died Testate ® 6. (Attach Copy of Wilt) ® 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10~ be~twueenl2 31 91 andit;d; tge5;f death ^ 11, Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number RICHARD E. CONNELL ESQ. 7172328731 Firm Name (If Appi~cable) BALL, MURREN & CONNELL First line of address 2303 MARKET STREET Second tine of address City or Post Office State ZIP Code =~, CAMP HILL PA 17011 .~ £~~{ Correspondent's a-mail address: C o n n e l l@ b m c -law . n e t Under nalties of perjury, I declare tha have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tru ,correct and complete. eclar ton of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNA URE OF PERSON R NS L OR FILING RETURN DATE ri lJ/r,.d '~ f1 /~ ~~~ Susan K. Harrold r_"~ /t~//'~ ~ 1709 ell Road, rg, PA 17110 NATURE EP ER AN EPRES T I E DATE Richard E. Connell Esq. ~ j>~ ADDRESS 2303 Market Street, Camp Hilt, PA 17011 Side 1 1505607120 1505607120 J REGIST~t OF WILLSE ONLY ICJ c~ Lo ..:r ~. ~~ ~ ~' C:7 t.~~: - ~ ~ ~ rte-- ~ ~ ,;. . ~r .,. ~ ~ 4-~ ~. .. r- ~1 TE FILgZ ;:~~~= ;;: J 1505607220 REV-1500 EX Decedent's Social Security Number Decedents Name: W I L E Y, JOAN W. 17 3 3 2 7 15 2 RECAPITULATION 1. Real Estate Schedule A ............................................ 1. 2 2 7, 9 0 0 0 0 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 1 4 5, 2 6 3. 2 3 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 3 1 , 6 4 8.14 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. 2 1 7, 9 8 6. 4 8 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 6 2 2, 7 9 7 8 5 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 5 4, 4 6 0 7 6 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ................................ 10. 2 6 9 . 4 5 11. Total Deductions (total Lines 9 8~ 10) ...................................................................... 11 • 5 4 , 7 3 0 2 1 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 5 6 8 , 0 6 7 6 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 5 6 8 , 0 6 7 6 4 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 5 6 8, 0 6 7 6 4 1 s. 2 5, 5 6 3. 0 4 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ..................................................................................................................... 19. 25 , 563.04 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 REV-1500 EX Page 3 File Number 21 - 0 9 - 0 0 2 5 7 Decedent's Complete Address: Wiley, Joan W. STREET ADDRESS 15 Kensington Square CITY STATE I ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p, interest E. Penalty 25,000.00 1,278.15 Total Credits (A + B + C) (1) 25,563.04 (2) 26,278.15 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. q. Enter the interest on the tax due. ' B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) 715.11 (5) (5A) (5B) 0.0 0 Make Check Payable to: REGISTER OF WILLS, AGENT ~ _ . , ~ . p . a~i ~: r s~~ ~ ~ '~ ~ ,~, r at w ~~ ~.-. , PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ^ ^x b. retain the right to designate who shall use the property transferred or its income :.................................... ^ ^x 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? ....................................................................................................................... I~ ~X 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ [~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a 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. 'fF--r s sr ': ~ r ~ . .-: i i - '! ka .:4' rr M i :.'.- _ -. ~~ `-,--m-~er. ., For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF WII@y, Joan W. 21 - 09 - 00257 All real property owned sole)y or as a tenant in common must be repported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wiifing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION NUMBER 1 15 Kensington Square Mechanicsburg, PA 17050 (Hampden Township) Tax Parcel No. 10191604217UD15 (On market since early April 2009) VALUE AT DATE OF DEATH 227,900.00 ~ TOTAL (Also enter on Line 1, Recapitulation) ~ 227,900.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 6 STOCKS & BONDS FILE NUMBER ESTATE OF WII@y, Joan W. 21 - 09 - 00257 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER 1 LaPorte Asset Management, LLC Account No. 3779-0452 (See Attached Date-of-Death Value Report) UNIT VALUE ~ VALUE AT DATE OF DEATH 145,263.23 TOTAL (Also enter on line 2, Recapitulation)T 145,263.23 COA~MdONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER ESTATE OF Wiley, Joan W. 21 - 09 - 00257 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION NUMBER 1 M&T Bank Account No. 10036474 (Checking Account) 2 Commerce Bank Account No. 536116247 (Checking Account) 3 LaPorte Asset Management, LLC Account No. 3779-0452 4 Household Goods and Furnishings 5 2000 Ford Explorer 120,260 miles VIN 1 FMZU73X5YUB80380 6 Cash VALUE AT DATE OF DEATH 3,166.18 7, 387.64 12,964.34 5,000.00 2,000.00 1,129.98 TOTAL (Also enter on Line 5, Recapitulation) ~ 31,648.14 ,' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Wiley, Joan W. FILE NUMBER 21 - 09 - 00257 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY ` DATE OF DEATH % OF EXCLUSION NUMBER Include the name of the transferee, their relationship to decedent ~; VALUE OF ASSET DECD'S (IF APPLICABLE) ' TAXABLE VALUE and the date of transfer. Attach a copy of the deed for real estate. INTEREST --_ ---- ---r---- - -_ _- - _ -_._. _ _--- - 1 LaPorte Asset Management, LLC ' 217,986.48 217,986.48 Joan W. Wiley, IRA (See Attached Date-of-Death Value Report) TOTAL (Also enter on line 7, Recapitulation) 217,986.48 CHEDULE H . FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA ~'11..JI~NNIv7 { 1~~ ~~ INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Wiley, Joan W. 21 - 09 - 00257 Debts of decedent must be reported on Schedule I. ___ - --- ITEM DESCRIPTION NUMBER FUNERAL EXPENSES: A. 1 Cocklin Funeral Home 2 Baughman Memorials B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Susan K. Harrold Socia! Security Number(s) / EIN Number of Personal Representative(s): 180-38-0172 Street Addre chell Road city Harrisburg state PA Zip 17110 Year(s) Commission paid 2010 2. , Attorney's Fees Ball, Murren & Connell 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip i Relationship of Claimant to Decedent 4. Probate Fees Register of Wills -Cumberland County 5. Accountant's Fees Preparation of 2008 Tax Return -Gregory Gaucho 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Condominium Association -Kensington Square AMOUNT 10,404.95 2,830.00 10,000.00 5,000.00 494.00 350.00 1,778.70 TOTAL (Also enter on line 9, Recapitulation) 54,460.7fi COMh I ESTATE OF 2 3 4 5 6 7 8 9 i 10 11 12 13 14 15 16 17 18 19 ,. IONWEALTH OF PENNSYLVANIA NHERITANCE TAX RETURN RESIDENT DECEDENT Wiley, Joan W. Schedule H Funeral Expenses & Aldministra~tive Costs continued FILE NUMBER 21 - 09 - 00257 Storage of Personal Possessions - Diilsburg Storage Expenses incident to preparing home for sale (staging, moving boxes) Home Repair -Dennis Shenk Copies of Condo. documentation for buyers PA American Water Cleaning costs for preparation of home for sale US Postal Service PPL (electric) Duty's Lock Service - rekeying of house Repair of family room storm window Hampden Township -sewer/water/trash quarterly payment Kensington Condo Association quarterly dues ~~ Reserve for tax returns - 2009 -individual and fiduciary; for filing fees and for maintenance and condo fees of real estate (Schedule A) while awaiting sale. Filing Fees -Inventory -Register of Wills, Cumberland County Cumberland Law Journal -Legal Advertising The Sentinel -Legal Advertising Reserve for costs of sale -Real Estate (Schedule A) -Realtor's Commission - 6%; Realty Tax Transfer -Seller's Share - 1 %; Buyer's Incentive Costs Reimbursement to Ball, Murren & Connell 891.27 345.02 100.00 17.94 68.85 339.48 18.22 237.99 137.16 34.87 138.65 959.58 3,000.00 30.00 75.00 166.30 17, 000.00 42.78 Page 2 of Schedule H SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN ~ RESIDENT DECEDENT FILE NUMBER ESTATE OF Wiley, Joan W. 21 - 09 - 00257 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Verizon 84.18 2 Pinnacle Health (medical) 38.52 3 Internists of Central Pennsylvania (medical) 9.04 4 Comcast 62.51 5 Andrews & Patel (medical) 14.97 6 Pinnacle Health (medical) 6.76 7 Holy Spirit Hospital 35.39 8 Jackson Siegelbaum Gastroenterology (medical} 18.08 - _-_ --- TOTAL (Also enter on Line 10, Recapitulation) 269.45 REV•1b13 EX+ (8-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wiley, Joan W. RELATIONSHIP TO NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT RECEIVING PROPERTY Do Not Llst Trustee(s) I~ !TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 ~ Jon D. Wiley Son Dillsburg Heights Apartments 1 Clemens Drive -Apt. 4 Dillsburg, PA 17019 FILE NUMBER 21 - 09 - 00257 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) 1/3 of personal possessions 2 ; Justin R. Wiley Son ' 1/3 of personal 'i 951 North 6th Street - Apt. 1 !possessions and 1 /3 ~ Philadelphia, PA 19123 ~ of residue 3 ~ James L. Wiley Son ~ 1/3 of personal 820 Turnbridge Road !possessions ~ , Wayne, PA 19087 Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover sheet III NON-TAXABLE DISTRIBUTIONS: I A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS I i NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET i 0.00 REV-1513 EX+ (8-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES continued 1NHERiTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wiley, Joan W. 21 - 09 - 00257 RELATIONSHIP TO - ~ -- - -~ -- --- -- - SHARE OF ESTATE AMOUNT OF ESTATE NUMBER ~ NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not Llst Trustee(s) I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 4 f Norman L. LaPorte (Trustee) Trustee for Jon D. Wiley; 113 of remainder 525 N. 12th Street -Suite 201 (son) :. Lemoyne, PA 17043 5 ' Norman L. LaPorte (Trustee) 525 N. 12th Street -Suite 201 Lemoyne, PA 17043 6 Norman L. LaPorte (Trustee) 525 N. 12th Street -Suite 201 '! Lemoyne, PA 17043 i 7 ~ Norman L. LaPorte (Trustee) 525 N. 12th Street -Suite 201 j Lemoyne, PA 17043 Trustee for Jason Wiley 1/9 of remainder (grandson) Trustee for Spencer Wiley (grandson) 119 of remainder Trustee for Joshua Wiley (grandson} 1 /9 of remainder Page 2 of Schedule J WILL OF JOAN W. WILEY 1, JOAN W. WILEY, of Mechanicsburg, Cumberland County, Common- wealth of Pennsylvania, hereby make my Will, revoking all prior wills and codicils: FIRST -- Burial Instructions: It is my wish that I be buried near my father, Roy Wetzel, in the same cemetery where he is buried in Gettysburg, Pennsylvania, and I direct my Executors to make such arrangements. . SECOND -- Personal and Household Articles: I give all my articles of personal and household use and all automobiles, together with all rights I may have under insurance policies on such property, to my sons, JAMES L. WILEY, JON D. WILEY and JUSTIN R. WILEY, who survive me by thirty (30) days, to be divided among them in whole or in part, as equally as possible. Any of the foregoing property that my Executors may deem unsuitable for distribution shall be sold or otherwise dis- posed of, and any proceeds shall be included in my residuary estate. I request that my sons act with consideration and respect for each other in the disposition of my articles of personal and household use and in the disposition of my residuary estate. No asset or article is now designated for a particular son. Time, consideration and thoughtfulness should be taken in the disposal of my personal papers and other articles. My Executors may make whatever arrangements my Executors deem appropriate for storing and delivering articles of personal or household use to my children, and may pay the cost thereof and any related expenses including insurance from my residuary estate. THIRD -- Residuary Estate: I give the entire residue of my estate, real. personal and mixed, to the Trustees under my Revocable Deed of Trust signed earlier today, under which JAMES L. WILEY and JUSTIN R. WILEY are named as the Trustees, IN TRUST to treat it as an addition to the principal subject to that deed as it exists at my death. FOURTH -- Taxes: All estate, inheritance and succession taxes payable by reason of my death on any property forming part of my estate for the purpose of such taxation, including any interest and penalties thereon, whether or not such property passes under my Will, shall be paid exclusively out of the principal of my resid- uary estate, it being my intention, and I so direct, that the full burden of them will fall on the principal of the aforesaid Deed of Trust executed by me earlier this day. FIFTH -- Spendthrift Protection: All interests hereunder, whether principal or income, while undistributed and in the possession of my Executors, and even though vested or distributable, shall not be subject to attachment, execution, or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation by any benefi- ciary. SIXTH -- Minority or Disability Provision: If, at the time set for any distribution of income or principal of my estate, the beneficiary entitled thereto is a minor or, in the judgment of my Executors, is incapacitated and otherwise unable to apply such income or principal to his or her own best interest and advantage, the title to the property to be distributed shall vest in such beneficiary, but during the existence of such disability the income or principal to which the benefciary is entitled may be retained by my Executors, who, in that event, shall hold, invest or reinvest it and use as much of such income or principal as they, in their sole discretion, may deem appropri- ate for the beneficiary's maintenance, support, health and welfare, or for any emer- -2- gency needs of the beneficiary, either by the direct payment of bills or by payment of such person or persons as my Executors may select, without the intervention of a guardian, committee or fiduciary. The receipt of such payee shall completely discharge my Executors with respect to such payments. My Executors may, but shall not be obligated to, take into consideration in the exercise of their powers under this provision, the extent of the beneficiary's estate or income from other sources. If the beneficiary dies during the existence of the disability, the unexpended income and principal shall be distributed to the personal representatives of his estate. SEVENTH -- Administrative Powers: I give to my Executors and Trustees the following powers in addition to those otherwise provided herein or by law, to be exercised in their absolute discretion: 1. To retain as an investment any asset of my estate without liability, and to invest and reinvest in any kind of property, including common and preferred stocks, common trust funds, mutual investment funds, and real estate, without being required to diversify or be restricted ~to classes of investments prescribed or authorized for executors or trustees by statute or common law of any jurisdiction, and regardless of any principle of law limiting delegation of investment responsibility by my Executors; 2. To manage, mortgage, pledge, and to sell or exchange by public or private sale, on any terms, and to lease without limit as to term, any real or personal property; and to give binding options, without obligation to repudiate the same in favor of better offers. 3. To hold any property in the name of a nominee or to hold it unregistered or in such other form as to make title pass by delivery. 4. To compromise claims, and to abandon any property which, in my executor's opinion, is of little or no value without the necessity of court approval. 5. To make distributions partially or wholly in kind, and without the necessity of distributing to each beneficiary a pro rata share of each asset. -3- 6. To vote in person or by proxy all stocks or other securities, and in connection therewith, to delegate discretionary powers; to participate in any reorganization, consolidation, merger, recapitalization or other concerted action of security holders of any corporation; to deposit securities under protective agreements or with protective committees; and to receive securities issued as a results of such proceedings. 7. To apply directly for the needs of any beneficiary, in case of the disability of such benefciary due to any cause, any income or principal that is payable to such beneficiary. 8. To engage attorneys-at-law, investment consultants, accountants, brokers, custodians or such other advisors or agents, and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel (so long as my Executors prescribe general investment guidelines, meets regularly with investment counsel, and evaluates periodically the overall performance of investment counsel), and to pay investment counsel reasonable compensation in addition to any fees otherwise payable to my Executors; 9. To pay administration expenses from income or principal, and notwithstanding any of the foregoing provisions of this will, to use such expenses as deductions for estate tax or income tax purposes, with full discretion to make, or not to make, adjustments or reimbursements among beneficiaries affected. 10. To hold cash as part of the principal of my estate or the trust created hereunder. 11. To make loans to any beneficiary hereunder and to deter- mine the terms thereof; and to borrow money from any person or institution, to facilitate renewal or payment of any debts due by me or to raise money for the purpose of paying taxes, costs of administration, or for any other purpose, and to borrow from, and to sell property to, the Trustees under my above-mentioned deed of trust or others, and to pledge property as security for repayment of any funds borrowed. -4- 12. To disclaim any part or all of any property, power or interest passing to or for me under any will, deed of trust or otherwise. 13. From time to time, to delegate in writing to a co-fiduciary and discretionary or ministerial power, for such period of time as may be designated; provided, however, that no power may be delegated to a fiduciary otherwise specifically prohibited under the terms of this Wil! from exercising such power. 14. To change the situs for administrative and accounting purposes of the trust created hereunder to any jurisdiction, without the necessity of court approval. 15. To exercise all powers hereunder until final distribution of my estate or the trust created hereunder. EIGHTH -- Fiduciaries: I appoint my sons, JAMES L. WILEY, JON D. WILEY and JUSTIN R. WILEY, whoever of them is available and able to act, as Co- Executors of my Will . _ No fiduciary acting hereunder shall be required to give security in N.~l e4~.~a~ -5- any jurisdiction. IN WITNESS WHEREOF, !have hereunto set my hand and seal. `} ~~ s ; ~~ ~~ ~ ~ l f~ .. Dated: ~....~~1 ~~;~~( 4, ~~Tf~' ~, 1998. _.....;:`~~'~~-~ ~ ~ L.~%i~~~ (SEAL) T ~ ~' JOAN W. WILEY SIGNED, SEALED, PUBLISHED and DECLARED by the above testatrix as and for her last will, in the presence of us, who thereupon at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses: .~. S :~ (Address) ~~ ~~ (Address). -6- COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF ~u~~~r.~F~cN~%» : We, JOAN W. WILEY, ~~e~n .~`', Sc°-~1~~~ ~C and l~ (~• S~~ ~~~ ,the testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last III and that she signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Wi11 as witness and that to the best of each witness's knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. .r t , ,, i I ,~ 1 ... :';'t~.r~~~ ter'., - ~~~'~~-r--1 JOAN W. WILEY ~: 1 ~ - _, ~! - Witness Witness Subscribed, sworn to and acknowledged before me by JOAN W. WILEY, the testatrix, and subscribed and sworn to before me by~-~~'~ -~= Sc~lr'S ~~-~ and ~~ ~ S ~ ' ~ ,witnesses, this ~.~% day of ~u ~ ~ , 1998. ~~ :' ry Pubiic Notarial Seal Kenneth L Schlegel, Notary Public fHatrK~den Twp., tumbetiand Cou~~yy My Commisslon ExpMes t`Aarct-15; 2601 M~mbef, penneylvanla A~~~i~tlan b# NQt,~ti~~ i __' /~^+, CODICIL TO THE LAST WILL AND TESTAMENT OF JOAN W. WILEY I, JOAN W. WILEY, having made my Last Will and Testament dated June 29, 1998 do hereby make, publish and declare this to be a Codicil to my said Last Will and Testament. 1. I hereby delete Paragraph FIRST of my said Will as stated and in its stead provide as follows: I direct that my Executor, hereinafter named, shall have the power but not the duty, to pay all my just debts, expenses of my last illness and funeral expenses from my estate as soon after my death as shall be found convenient. 2. I hereby amend Paragraph SECOND of my said Will by adding at the end of the second paragraph thereof the following sentence: I may leave a memorandum setting forth suggestions as to the distribution of certain items and, while the memorandum is not to be legally binding, I hope the suggestions in it will be carried out. 3. I hereby delete Paragraph THIRD of my Will as stated and in its stead provide as follows: I give the entire residue of my estate, real, personal and mixed, IN TRUST to treat it as an addition to the principal subject to that Trust as it exists at my death to the Trustee named in my Revocable Deed of Trust, dated June 29, 1998 and amended and restated in that First Amendment dated today's date. 4. I hereby delete the first sentence of Paragraph EIGHTH of my Will as stated and in its stead provide: I hereby nominate, constitute and appoint, JUSTIN R. WILEY, my son, as Executor of my Will. In the event that he has predeceased me or is unwilling or unable to act as Executor, I hereby nominate, constitute and appoint, my son, JAMES L. WILEY, as Executor. 5. In all other respects, I ratify, confirm and republish my Last Will and Testament dated June 29, 1998 together with this Codicil as and for my Last Will and Testament. -i- IN WITNESS WHEREOF, I, JOAN W. WILEY, the Testatrix to this Codicil to my Last Will and Testament, typewritten on two (2) sheets of paper which I have identified at the bottom of each page by my signature, hexeunto set my hand and seal this ~f ~ day of ~~~i ~ , 2007. (SEAL) W. EY The preceding instrument consisting of this and one (1) other typewritten page, each identified by the signature of the Testatrix, JOAN W. WILEY, was on this day and date thereof signed, published and declared by JOAN W. WILEY, the Testatrix therein named, as and for -the Codicil to her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other have subscribed our names as witnesses. ~~~~ c COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND I, JOAN W. WILEY, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as the Codicil to my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. (~/ AN W. WII,EY Sworn or affirmed to and acknowledged before me, by JOAN W. WILEY, the Testatrix, this ~w` day of ,u,~ , 2007. COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND We, /~7omcr5 ~ a~~o2/' and ,Gfrar~ ~. > > the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw JOAN W. WILEY sign and execute the instrument as the Codicil to her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix signed the Codicil as witnesses; and that to the best of our knowledge, the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. i Sworn or affirmed t and subscribed to before me by ~~ronas ~ • GPf'~' and ;~1~ a~ol ~ . o~nell witnesses this ~' day of ,Q~r;/ , 2007. Notary :~. ~. p~pp .: /q~ 4 9~~y1~d1 !, / ~ ~ i. T~I~~'1rAA~~iy~ ,; "~. ~'' .. SECOND CODICIL TO THE LAST WILL AND TESTAMENT OF JOAN W. WILEY b ~,~ . I, JOAN W. WILEY, having made my Last Will and Testament dated June 29, 1998 do hereby make, publish and declare this to be a Second Codicil to my said Last Will and Testament. 1. I hereby delete the first sentence of Paragraph EIGHTH of my Will as amended by the 2007 Codicil and in its stead provide: I hereby nominate, constitute and appoint, my friend, SUSAN K. HARROLD, as Executrix of my Will. In the event that she has predeceased me or is unwilling or unable to act as Executrix, I hereby nominate, constitute and appoint, my friend, SHARON JOYCE BENN, as Executrix. 2. In all other respects, I ratify, confirm and republish my Last Will and Testament dated June 29, 1998 and Codicil dated April 5, 2007, together with this Second Codicil as and for my Last Will and Testament. IN WITNESS WHEREOF, I, JOAN W. WILEY, the Testatrix to this Second Codicil to my Last Will and Testament, typewritten on one (1) sheet of paper which I have identified at the bottom of each page by my signature, hereunto set my hand and seal this p~~ day of ~4~ ~_ ~ , 2008. ~y (SEAL) JOAN W. WILEY The preceding instrument consisting of this one (1) typewritten page, identified by the signature of the Testatrix, JOAN W. WILEY, was on this day and date thereof signed, published and declared by JOAN W. WILEY, the Testatrix therein named, as and for the Second Codicil to her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other have subscribed our names as witnesses. ~'~ -1- COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND I, JOAN W. WILEY, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as the Second Codicil to my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. o ~~ w. wiLEY Sworn or affirmed to and acknowledged before me, by JOAN W. WILEY, the Testatrix, this ~ ~ ~`' day of L , 2008. a~ ~r ;~ ,~. otary Pub is ~ ~..t~.,. ;, .t~..,..r; 1 p.d~ F ~fi_; r,. a R~+`> .3 T t.,r~ ~, ~ , :.M1 t' }'~ ~:~3;€~ kit _ ~ * ~s~ l g ~. COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND // ~, 1 We, ~fteMas ff . a~1 f1 e/' ,and 1~~~(anc~ ~. o~e~e/l the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw JOAN W. WILEY sign and execute the instrument as the Second Codicil to her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix signed the Second Codicil as witnesses; and that to the best of our knowledge, the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. ~~ +~ !~ Sworn or affirme to and subscribed to before me by ~n~»aS ~• ~J ~O~t?~ and ~~~a~~ ~. ~a~/I witnesses this ~~~" day of ~anua~ , 2008. / ; (~ ;'~~ Notary ~ubli ~~~~. ~~. ~~ ~"E 5:-'rc:'b` ~' . ~~i ~ Ems' ~~~~'""'':l ~`E`.~ a'r .J. ~~/V A _ a ~~i~~l~ ~ A-r~e.~imFU~ Joan W Wiley Individual Account Cost Basis as of 3/12/2009 3779-0452 Quantity Description 1 Symbol Open Date $/Share Cost Amount 100 AFLAC INC AFL 3/12/2009 $ 14.92 1,492.00 75 ABBOTT LABORATORIES ABT 3/12/2009 $ 46.65 3,498.75 70 AMER INTL GROUP INC AIG 3/12/2009 $ 0.41 28.7 40 APACHE CORP COMMON APA 3/12/2009 $ 59.75 2,390.00 125 AUTOMATIC DATA PROCESSIN ADP 3/12/2009 $ 35.12 4,390.00 61 BECTON DICKINSON & CO BDX 3/12/2009 $ 63.95 3,900.95 70 CARDINAL HEALTH INC CAH 3/12/2009 $ 29.96 2,097.20 59 CHEVRON CORPORATION CVX 3/12/2009 $ 63.40 3,740.60 65 COCA COLA COMPANY KO 3/12/2009 $ 40.84 2,654.60 70 COLLATE PALMOLIVE CO CL 3/12/2009 $ 56.51 3,955.70 305 EV INSURED MUNI BOND FD EIM 3/12/2009 $ 10.73 3,272.65 80 EMERSON ELECTRIC CO EMR 3/12/2009 $ 27.43 2,194.40 65 EXXON MOBIL CORP XOM 3/12/2009 $ 67.15 4,364.75 190 FANNIE MAE 8.25% PFD FNM.S 3/12/2009 $ 0.37 70.3 40 GENL DYNAMICS CORP COM GD 3/12/2009 $ 37.57 1,502.80 205 GECC 6.1% PINES 11/15/32 GEC 3/12/2009 $ 18.27 3,745.35 115 GENERAL ELECTRIC COMPANY GE 3/12/2009 $ 9.57 1,100.55 50 GRAINGER W W INC GWW 3/12/2009 $ 66.44 3,322.00 55 INTL BUSINESS MACH CORP IBM 3/12/2009 $ 90.40 4,972.00 115 JOHNSON CONTROLS INC JCI 3/12/2009 $ 9.42 1,083.30 70 JOHNSON & JOHNSON JNJ 3/12/2009 $ 49.00 3,430.00 273 NUVEEN PERFORM PLUS MUNI NPP 3/12/2009 $ 11.47 3,131.31 250 NUVEEN INSD MUN OPPTY FD NIO 3/12/2009 $ 11.65 2,912.50 90 OMNICOM GROUP OMC 3/12/2009 $ 23.12 2,080.80 55 PEPSICO INCORPORATED PEP 3/12/2009 $ 48.29 2,655.95 70 PROCTER & GAMBLE CO PG 3/12/2009 $ 45.78 3,204.60 55 STATE STR CORP STT 3/12/2009 $ 23.85 1,311.75 50 3M CO MMM 3/12/2009 $ 48.00 2,400.00 65 UNITED TECHNOLOGIES CORP UTX 3/12/2009 $ 41.80 2,717.00 100 UNITEDHEALTH GROUP UNH 3/12/2009 $ 20.41 2,041.00 55 VF CORPORATION VFC 3/12/2009 $ 53.13 2,922.15 70 WAL-MART STORES lNC WMT 3/12/2009 $ 48.94 3,425.80 100 WALGREEN COMPANY WAG 3/12/2009 $ 23.43 2,343.00 165 WELLS FARGO CAP XI 6.25% FWF 3/12/2009 $ 14.08 2,323.20 5,000 CINTAS 6.125% 12/01/17 3/12/2009 $ 88.16 4,407.95 14,000 FNMA 91 12H 7% 02/25/21 3/12!2009 $ 105.63 14,787.50 2,000 FNMA 322345 7.5% 9/01/25 3/12/2009 $ 105.94 2,118.70 53,000 GNII 1597 9.50°l0 04/20/21 3/12/2009 $ 109.17 5785.745 50,000 GNMA 33012 9.5% 09/15/09 3/12/2009 $ 102.23 5111.65 10,000 JP MORGN 6.125% 06/27/17 3/12/2009 $ 89.57 8,957.23 10,000 FHLB 6% 08/23/18 3/12/2009 $ 101.84 10,184.37 3,000 WAL-MART 5.8% 02/15/18 3/12/2009 $ 107.81 3,234.43 Total Securities 145,263.23 v~Ed~i£ ~ +~~~meNT Joan W Wiley IRA Account Cost Basis as of 3/12/2009 4626-3767 Quantity Description 1 Symbol Open Date $/Share Cost Amount 165 AFLAC INC AFL 3/12/2009 $ 14.92 2,461.80 120 ABBOTT LABORATORIES ABT 3/12/2009 $ 46.65 5,598.00 80 AIR PRODUCTS & CHEMICALS APD 3/12/2009 $ 51.39 4,111.20 65 APACHE CORP COMMON APA 3/12/2009 $ 59.75 3,883.75 180 AUTOMATIC DATA PROCESSIN ADP 3/12/2009 $ 35.12 6,321.60 335 BANK AMERICA 7%CAP TR II BAC.V 3/12/2009 $ 11.15 3,735.25 100 BECTON DICKINSON & CO BDX 3!12!2009 $ 63.95 6,395.00 130 CARDINAL HEALTH INC CAH 3/12/2009 $ 29.96 3,894.80 95 CHEVRON CORPORATION CVX 3/12/2009 $ 63.40 6,023.00 150 COCA COLA COMPANY KO 3/12/2009 $ 40.84 6,126.00 105 COLLATE PALMOLIVE CO CL 3/12/2009 $ 56.51 5,933.55 340 CITIGROUP CAP 6.95% PFD C.Z 3/12/2009 $ 7.95 2,703.00 315 EATON VANCE TAX ADVANTGD EVT 3/12/2009 $ 8.00 2,520.00 345 EATON VANCE TAX ADVANTAG ETG 3/12/2009 $ 7.29 2,515.05 130 EMERSON ELECTRIC CO EMR 3/12/2009 $ 27.43 3,565.90 95 EXXON MOBIL CORP XOM 3/12/2009 $ 67.15 6,379.25 265 FANNIE MAE 8.25% PFD FNM.S 3/12/2009 $ .0.37 98.05 265 FREDDIE MAC 8.375% PFD FRE.Z 3!12/2009 $ 0.33 87.45 90 GENL DYNAMICS CORP COM GD 3/12/2009 $ 37.57 3,381.30 336 GECC 6.1% PINES 11!15/32 GEC 3/12/2009 $ 18.27 6,138.72 220 GENERAL ELECTRIC COMPANY GE 3/12/2009 $ 9.57 2,105.40 75 GRAINGER W W INC GWW 3/12/2009 $ 66.44 4,983.00 95 INTL BUSINESS MACH CORP IBM 3/12/2009 $ 90.40 8,588.00 190 JOHNSON CONTROLS INC JCI 3/12/2009 $ 9.42 1,789.80 115 JOHNSON & JOHNSON JNJ 3/12/2009 $ 49.00 5,635.00 160 OMNICOM GROUP OMC 3/12/2009 $ 23.12 3,699.20 90 PEPSICO INCORPORATED PEP 3/12/2009 $ 48.29 4,346.10 130 PROCTER & GAMBLE CO PG 3/12/2009 $ 45.78 5,951.40 110 STATE STR CORP STT 3/12/2009 $ 23.85 2,623.50 80 3M CO MMM 3!12/2009 $ 48.00 3,840.00 310 USB CAPITAL TRUST XI USB.J 3/12/2009 $ 16.89 5,235.90 125 UNITED TECHNOLOGIES CORP UTX 3!12/2009 $ 41.80 5,225.00 185 UNITEDHEALTH GROUP UNH 3/12/2009 $ 20.41 3,775.85 90 VF CORPORATION VFC 3/12/2009 $ 53.12 4,781.17 110 WAL-MART STORES INC WMT 3/12/2009 $ 48.94 5,383.40 190 WALGREEN COMPANY WAG 3/12/2009 $ 23.43 4,451.70 10,000 FHLB 6% 06/30/16 3/12/2009 $ 101.31 10,131.30 5,000 PUB SVC E&G 6.75% 1/1/16 3/12/2009 $ 108.52 5,426.15 5,000 WAL-MART 5.8% 02/15/18 3/12/2009 $ 107.81 5,390.72 10,000 VERIZON 5.5% 02/15/18 3/12/2009 $ 97.66 9,765.80 Total Securities 185,001.06 Cash Total Account Value 3/12/2009 $ 32,985.42 $ 217,986.48