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Home My WebLink About05-28-101505610101 REV-1500 EX (U1-lo) PA Department of Revenue Pennsylvania OFFICIAL USE ONLY DEPARTMENT GE IIEV[NUE County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN "" PO BOX 280601 /\ Harrisbur ,PAL 128-0601 RESIDENT DECEDENT (,~ ENTER DECEDENT INFORMATION BELOW w- Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 180-10-3790 08/31 /2009 :08/29/1917 Decedent's Last Name Suffix Decedent's First Name MI Irving Emily F __ __ __ __ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI __ ~... Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE __ . _ _ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW t~7 1. Original Return O 4. Limited Estate ~ 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received O 2. Supplemental Return O 4a. Future Interest Compromise (date of death after 12-12-82) C>~ 7. Decedent Maintained a Living Trust (Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) O 3. Remainder Return (date of death prior to 12-13-82} O 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes O 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: Name Daytime Telephone Number Anna Lamond (717) 852-3069 REGISTER OF WILLS USE ONLY First line of address ~ ___ M&T Bank ~ c ~ , ~ s, . _; Second line of address _ _ _ _ _ _ _ _ __ _ _ _ ___ _ ~ j ~ -~ `-.' ,: .... ___ 21 East Market Street _ . ~, ~ ~._.. ~=~~,~ IR.} _; , .~ ~._ ? City or Post Office __ __ ~. - _- _ _ State .....ZIP Code '13~-D ~ E .. _T - York PA 17401 -,~ --~ ~ .. ~~' ~ _.. P"T"1 _ _ ~ '~ '' ' - ~') Correspondent's a-mail address: alamondCc~mtb.com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct n .Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU OF ERSON RE P SI E F FILING RETURN fl/~~(-'T ANK,~U~ DATE ' 05/26/10 A ESS T Bank, 21 East Market Street, York, PA 17401 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J J 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's Name: Emily F. Irving ''' 180-10-3790 RECAPITULATION ........ ..........._ _........ _.......... 1. Real Estate (Schedule A) ........................................... .. 1. 0.00 ': 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. '!, 0.00 4. Mort a es and Notes Receivable Schedule D 9 9 ( ) ......................... .. 4.' 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E). , ... .. 5. 428.90 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ...... . 6. ' 13,850.85 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested....... . 7. ' 1,745,868.62 8. Total Gross Assets (total Lines 1 through 7) ............................ . 8. ! 1,760,148.37 9. Funeral Expenses and Administrative Costs (Schedule H} .................. . 9. ' 16,539.65 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. . 10. ' 3,860.03 11. Total Deductions (total Lines 9 and 10) ................................ . 11. 20,399.68 12. Net Value of Estate (Line 8 minus Line 11) ............................. . 12. 1,739,748.69 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which .~ .......... . . . oo~ . an election to tax has nat been made (Schedule J) ....................... . 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13} ....................... . 14. ' 1,739,748.69 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 _ __ (a)(12) x .o, 0.00 ' 15. ' 0.00 !. 16. Amount of Line 14 taxable at lineal rate X .0 45 1,739,748.69 ',; 16. 78,288.69 17. .......~.,~ w .w,,.... ~~,.,... .. , . ~._._o . ~. Amount of Line 14 taxable .. _. . Me~... . ....~ ~ .r,A~~ ~.w~ o~..r .. at sibling rate X .12 0.00 ', 17 ' 0.00 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18 ' 0.00 19. TAX DUE ........................................................ .19.' 78,288.69 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 15056],0105 1505610105 REV-1500 ~X Page 3 File Number Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments _ B. Discount 3. Interest 655.79 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval 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. Total Credits (A + B) (2) (3) (4) (5) 78,288.69 73,115.79 0.00 5,172.90 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate wha shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ 0 d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "intrust 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? ........................................................................................................................ 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a} (1.1} (i)]. Far dates of death on ar after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1 j (ii)J. 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 21 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 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 4.5 percent; except as noted in 72 P.S. §9116(1.2) [72 P.5. §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 percent [72 P.S. §9116(a}(1.3)j. 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. 69,460.00 REV-1508 EX+ (6-98i COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Emily F. Irving 21-09-0886 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-i5og EX+ (oi-io) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCNE~VLE F ]OINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: Emily F. Irving 21-09-0886 If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A• Susan Aigeldinger 1447 Lutztown Road, Boiling Springs PA 17007 Daughter B. C. ]OINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET ~o OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A . :01/15/98 ' M&T Bank Checking Account #98227025 27,701.69 50 13.850.85 TOTAL (Also enter on Line 6, Recapitulation) I $ 13,850.85 If more space is needed, use additional sheets of paper of the same size. REV-151.0 EX+ {0~-09) ~~~~ `- ' pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Emily F. Irving 21-09-0886 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is ves. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THETR RELATIONSHIP To DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY Or' THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. Agreement of Trust dated 12/8/1981 and amended 9/15/1982 and 8/11/1987 between Manufacturers and Traders Trust Company, successor by merger to .Dauphin Deposit Bank and Trust Company, Trustee and Emily F. Irving, Settlor. See Attached for Date of Death value. 1,043,007.60 100 0.00 1,043,007.6( Beneficiaries of the Trust are Settlor's three children: Susan Aigeldinger, Jane Nolley, and Frank M. Irving III 2 ING Life Insurance and Annuity Company -Account #4000030839999SP `(Non-Qualified Annuity) 669,812.81 100 0.00 669,812.8' ,Beneficiaries of the Annuity are the decedent's three children: Susan Aigeldinger, Jane Nolley, and Frank M. Irving III 3 ING Life Insurance and Annuity Company -Account #4000092189989SP (Non-Qualified Annuity) 33,048.21 100 0.00 33,048.21 Beneficiaries of the Annuity are the decedent's three children: Susan Aigeldinger, Jane Nolley, and Frank M. Irving III TOTAL (Also enter on Line 7, Recapitulation) $ ( 1,745,868.62 If more space is needed, use additional sheets of paper of the same size. REU-1.51.1. EX+ q 2C-(J9) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Emily F. Irving 21-09-0886 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' 'John W. Keller Funeral Home -Funeral Expense 8,565.42 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City __ State ZIP Year(s) Commission Paid: 7,275.00 2. Attorney Fees: 3• Family Exemption: (If decedent`s address is not the same as claimant's, attach explanation.) Claimant Street Address City ____ State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 114.00 5. Accountant Fees: 6. Tax Return Preparer Fees: 400.00 ~• 'Cumberland County Law Journal -Cost of Advertising and Proof of Publication 75.00 s The Patriot News - Cost of Advertising and Proof of Publication 98.33 9 Stock and Leader -Photocopy Expense and Telefax Charge 11.90 TOTAL (Also enter on Line 9, Recapitulation) $ 16,539.65 If more space is needed, use additional sheets of paper of the same size. REV-1.51.2 EX-t {12-1~8} ~ pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Emily F. Irving 21-09-0886 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1• `In Your Home Care -Caregiver Expense 2,743.00 2. ' 'Continuing Care RX Inc. -June 2009 -Medical Expense 96,47 3. Continuing Care RX Inc. -Medical Expense 132.03 4.; Continuing Care RX Inc. -Medical Expense 132.03 5. ` Bethany Village -Balance Due 736.50 6. Liberty Mutual -Balance Due 20.00 TOTAL (Also enter on Line 10, Recapitulation) $ 3,860.03 If more space is needed, insert additional sheets of the same size REV-1513 EX+ (01-10} ~ ~ pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Emily F. Irving 21-09-0886 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1 • 'Susan Aigeldinger, 1447 Lutztown Road, Boiling Springs, PA 17007 '..Daughter 589150.13 2. Jane I. Nolley, 3516 Pilgrim Lane, Altus, OK 73521 '.Daughter 575299.28 3. Frank M. Irving III, 2801 Denbeigh Drive, Hatfield, PA 19440 Son 575299.28 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: L TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ `" 0.00 If more space is needed, use additional sheets of paper of the same size FILE COPY LAST WILL AND TESTAN[ENT 1, EMILY F. 1RV1NG, of Spring Garden Township, York County, Pennsylvania, being ofi sound and disposing mind, memory and unders#anding, do make and publish this my Last Will and Testament, hereby revoking and making void any and all former Wills by me at any time heretofore made. ITEM I. I direct that a1I my just debts and funeral expenses shat[ be frst paid 4 by my hereinafter named? >xecutor. ITEM II. 1 give, devise and bequeath all of my property, real, personal and mixed, to such of my children, namely, Jane Nolley, Susan 1. Aigeldinger and Frank M. Irving, ill, as shall survive me and to the descendants of such of my said children as shall predecease me. ITEM 111. In the event any property passes to or vests in a beneficiary under twenty-one {21) years of age by reason of my death, whether under the #erms of this WiII, or otherwise, having an aggregate value in excess of Fifty Thousand {$50,000) Dollars, then l appoint Dauphin Deposit Bank and Trust Company to be Trustee of the estate of any beneficiary under finrenty-one (21) years of age with respect to all or any property passing to, or vesting in, such beneficiary by reason of my death, whether under the terms of this 1N11 or otherwise. Until such beneficiary reaches twenty-one (21) years of age, the Trustee may, in its discretion, accumulate for such beneficiary the whole or any part of the income from such benefciary's property, or may pay, distribute or apply the whole or any part of the income and principal a# any time held for such beneficiary, including accumulated income, to or for the support, education and ~. .h/~ (SEAL) fi welfare of such beneficiary either directly or by making payment or distribution thereof to any guardian or legal representative, wherever appointed, of such beneficiary, or other parent or other person maintaining such beneficiary, or to beneficiary directly. Anything herein to the contrary notwithstanding, however, if the property passing to such beneficiary shall not amount to more than $5,000 or shall be tangible property of such nature that it may be used and enjoyed by such beneficiary although exceeding Five Thousand ($5,000} Dollars in value, said Trustee, in its absolute and uncontrolled discretion, is authorized to distribute the properly to such beneficiary directly. In the event any property passes to ar vests in a beneficiary under twenty-one {21} years of age by reason of my death, whether under the terms of this Wi[1, or otherwise, having an aggregate value of less than Fifty Thousand {$50,000} Dollars, then the persona[ .representative or representatives administering my estate shall appoint a custodian qualified under the provisions of the Pennsylvania Uniform Transfers to Minors Act to receive such property and to administer it in accordance with the provisions of the said Act for the use and benefit of such benefciary, the undistributed balance thereof to be dis#ributed to such benefciary upon his or her attaining twenty-one (21) years of age; provided, however, that the persona! representative may make a direc# distribution to a beneficiary who has attained eighteen {18} years of age if the property to be transferred has a value which does not exceed Ten Thousand ($10,000} Dollars. ITEM 1V. I appoint my daughter, Susan 1. Aigeldinger, and Dauphin Deposit Bank, Co-Executors of this my Last Will and Testamen#. ~~~ (sea,) 2 L' ITEM V. 1 direct that my Executor and Trustee and their successors shalt not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS VIIHEREOF, f hereunto set my hand and seal to this my Last Wilf and Testament, wriften on three (3) pages and signed by me on each page, this ~ '~` day of ~+ , 1998. . r ~ yyu ~ ~" (SEAL} Signed, sealed, published and declared by the above named EMILY F. IRVING, testatrix, as and for her Last 11Vill and Testament, in the presence of us, who have hereunto subscribed our names. at her request as witnesses thereto, in the presence of said testatrix and of each other. 3 ~ - r we E ILY F. IRVING, ~~ ~ G~~ and ~~ , the t tatrix and the witnesses, respectively, whose name are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last will and that she had 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 V11ill as witness and that to the best of her knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no cons#raint or undue influence. ~~~ ~, s? ~ witness Subscribed, sworn to and acknowledged before me by EMILY F. IRVING, the testatrix, and subs ribgd and sworn to before me by r~- O~ and . r~S1 ,witnesses, this ~Z day of , '1998. otary Pu li My Commission Expires: Notarial Seal LeAnna E. Sackett, Notary Publle York, York County My Commission Expires Nov. 27, aaoo Member, Pennsylvania Association of >tiotaries 4 1~1 f-if AMENDMENT TO AGREEMENT OF TRUST MADE this 11th day of August, 1987, by and between EMILY F. ~IRVING, 37.6 Tri Hill Drive, York, Pennsylvania, 17403 (herein- after called the "Settlor"}, and DAUPHIN DEPOSIT BP~NK AND TRUST !COMPANY, formerly Southern Pennsylvania Bank, o€ York, Penn~syl-- ~vania (hereinafter called the "Trustee"} . WITNESSETH: WHEREAS, the parties hereto entered into a certain Agreement ~of Trust dated December 8, 1981, wherein Settlor expressly preserved the right to amend the said Agreement of Trust and the trusts thereby created in any respect whatsoever; and WHEREAS, the parties hereto entered into a certain Amendment to the said Agreement of Trust dated September 15, 1982, which said Amendment Settlor desires to amend and restate in its entirety. NOW, THEREFORE, the parties hereto, intending to be legally bound hereby, agree as follows: 1. Paragraph FIRST of the said Agreement of Trust, as emended, is hereby revoked and the following is substituted Therefor : "k'IRST: (a} .The Trustee shall hold, manage, invest and reinvest the trust estate., collect the income and pay over the net income to Settlor, in quarterly installments, during Settlor's lifetime. ~~ ~. {b) Upon Settlor's death, Trustee shall divide this trust into separate shares so as to provide one share for each then living child of Settlor and one share for each deceased child of Settlor who shall leave issue then living. After divi- sion into shares, all of the net income from each share so pro- vided for a living child of Settlor shall be paid in convenient installments to or applied for the benefit of such child until complete distribution of such share as herein provided. In addi- tion to income, the Trustee may pay to or apply for the benefit of such child such sums from the principal of his or her share as in its sole discretion shall be necessary or desirable from time to time for his or her medical care, education, support and main- tenance, taking into consideration to the extent the Trustee deems advisable any other income or resources of such. child known to the Trustee. Notwithstanding the foregoing, Trustee shall pay to each child who has attained forty {40} years of age out of the principal of such child's share such amount as such child may request in writing. Each child shall have the right to appoint to such person and on such terms as he or she may direct by express reference to this power in his or her Will sa much of the prin- cipal held in trust for such child as he or she might have withdrawn immediately prior to his or her death. Upon the death of a child of Settlor prior to complete distribution of his or her share, subject to the power of appointment granted above to such child, the undistributed balance of such child's share shall be distributed per stirpes to his or her then living issue, or in default of such issue, per stirpes, to Settlor's then living issue; provided, however, that if any portion of such share would otherwise be distributed to a person for whose benefit a trust is then being administered under this.Trust, that part shall instead be added to that trust and shall thereafter be administered and distributed according to its terms. Each share set aside for a deceased child of the Settlor who shall leave issue then living shall be distributed per stir- pes to such issue; provided, in the event that any such benefi- ciary shall not have attained twenty-one {21) years of age, then the Trustee shall retain such beneficiary's share in further trust and may pay, distribute or apply the whole or. any part of the income and principal at any time held for such beneficiary, including accumulated income, to or for the support, education and welfare of such beneficiary either directly or by making payment or distribution thereof to any guardian or legal repre- --2- ~ :~ ~, sentative, wherever appointed, of such beneficiary, or other parent or other person maintaining such beneficiary, or to bene- ficiary directly. Anything herein to the contrary notwith- standing, however, if the property passing to such beneficiary shall not amount to more than $5,000 or shall be tangible pro- perty of such nature that it may be used and enjoyed by such beneficiary although exceeding $5,000 in value, said Trustee, in its absolute and uncontrolled discretion, is authorized to dis- tribute the property to such beneficiary directly. (c} If any beneficiary of this trust becomes mentally or physically incapacitated, the Trustee is~authorized and empowered in its sole and absolute discretion to use and expend income and/or principal of such beneficiary's share in and about 'his or her maintenance and support without the intervention of a guardian or committee." 2. The said Agreement of Trust is in all other respects ratified and approved. IN WITNESS WHEREOF, the parties hereto have duly executed this Agreement, in duplicate, the day and year first above written. Witness: i~~'j ~C~..~-~J ^~,,,,, ~_,:?~'I~t~~ • ~~~^~i SEAL ~ ~ ~'~.~ EMIL F. IRVING, for Attest: ~`" fIRUST OFHCEii B~ -3- DAUPHIN DEPOSIT BANK AND TRUST CAfRr~'w w~tr A,r4ENDPZENT TO AGREEMENT OF TRUST Made this day o.f September,FA.D. 1982 by and between i Emily F. Irving, 376 Tri Hill Drive, York, PA 17403 (hereinafter! called the . "Settlor") and Southern Pennsylvania Bank, of York, Pennsylvania, {hereinafter called the "Trustee"}. WITNESSETH: WHEREAS, the parties hereto entered into a certain Agreement of Trust dated December 8, 1981 wherein Settlor. expressly i reserved the right to~amend the said Agreement of Trust and the i trusts thereby created in any respect .whatsoever;~anc~ - WHEREAS, Settlor desires to amend the said trust as herein-- ' ~~ after .provided. - ;~ _ - '~ NOW, THEREFORE, the parties hereto, intending to be legally ~~ ~~ bou.~d hereby, agree as follows: t ~~ ~ 1. Paragraph FIRST of the said Agreement of Trust is i ~~ i i ~~ hereby revoked and the following is substituted there.for• - ~, ii "FIRST: The Truste e shall hold, manage, invest and reinvest ,, '' the trust estate, collect the income and pay over the net income to Settlor in ~~ , quarterly installments, during Settlor s lifetime, ~' and upon 5ettlor's death shall pay and distribute the principal, ';~ together with any accumulated income thereon to-Settlor's then - living descendants, per stirpes; provided, however, that if any `~ portion shall become distributable to a minor, then such portion ' shall immediately vest in such minor; but Trustee shall retain ~; possession thereof until such person becomes of aqe and in the meantime Trustee shall use and expend so much of the income and principal of such retained portion as Trustee shall deem necessary ~, - ;i i . i' 'I - ' ~~ - ;- ,~ r a..t..: : ,~. .'~ - . ~~ .. :~{';r.. :~~ .' ..• ] ., ti i. ,..~r'.. ,.1 ei• e~,' .t _ ~r advisable for the health, support, education and general welfare of such .person. If Settlor becomes mentally or physically, incapacitated, the Trustee is- authorized and empowered in its ~ sole and absolute diser.etion to use and expend. income and/or principal. in and about Settlor's maintenance and support in the Wanner to which •Settlor has been accustomed, directly without the intervention o.f a guardian or committee." IN WITNESS WI~EREOF, the parties hereto have duly executed phis Agreement, in duplicate., the day and year first above written.. ~ ~ t ditnes.s :. ti _ .,~ 2G ' • •. -~---tij. (SEAL ) Settlor fittest /~ Assistant Secretary NIA BANK i i I ' o~.~.~ ~ ~. s~ , . ~' ~.~-~ ~ ~ ~ ~ 8th Dece~ber "'~ TF1IS TRUST AGRh'EIJENT made this ~ day of _.... ____.... ~ -I9$~. ,between Emily- F. ~rv~ng _~- ., of 376 Tri Hi 11 Uri ve York - PA X7403 (hereinaftex' called the "Settlor"} and ~'QUTFIERN PENNSYLVANIA BAtJK, of Yozk, Pennsylvania, (hereinafter called the "Trustee"} . I~I.TTNES'SETIt : - f~'FiEREAS, the Settlor desires to create a trust of the property hereinafter - specified for the purposes hereinafter set for. th, . NQr•I THEREFORE., in consideration of the premaises and of the mutual co~n~ants herein contained, the Settlor does hereby assign, convey, transfer, - deliver to the ~'rustee the property set ~for-~h in the schedule annexrebz - hereto and marked Schedule "A", the receipt of which property is he. 1 - - :acknowledged by the Trustee. . - ~O FIAVE AND TO HpLD the same and any other ;property-which the Trustee may - - hereafter at any time hold or acquire hereunder (a32 of which property ~~ ~ being hereinafter referred to coIlectzvely as the "Trust Estate"). T_N T P.UST, ArEi~F.RTHELESS, for- the following uses and purposes and subject t:o ~;F~e terms and conditions hereinafter sot forth: FIRST: 3'he Trustee shall hold, manage, •invest and reinvest the trust estate,- coZlect tl~e income and pay over the net incoma to Settlor, in gt~drterly installr~errts, during Sett.Ior's- lifeti-me, and upon Settlor's t7eath shal3 - transfer, convey and pay over the principal, together with any accurml.Iated income -thereon, - to tfie executor or administrator of Settlor s estate, to ` ~ be ~:ist.ributed in accordance with the proui.sions of the Last fli.ll and • ~t'estament of .Settlor, if any, or in. accorclanee with the IntestatF Laws of the State of domicile of Settlor, whichever is applicable. If Settlor be- . cones mentally or Physically incapacitated, the .Trustee is authorized tznd em,~frered in f is sole- and absolute discretion to use and expend .income and/ - _ ox' rincipal in and about Settlor's ma.~.nterance and support .i terventzoneof P to which Settlor has been accustomed, directly ~~ithout the in - :~: a guardian or committee. S G'U'lD: The ~"xustee is hereby expressly" authorized and empowered in its E so.Te and absolute discretion: (a} To purchase or otherwise acquire and to retain, ti~hether vriginal3y a part of"the trust estiate or subsequently acquired, any and alI stocks, bonds,-notes or other securities, or any variety of real or persona3 property, including stocks or interests in Investment trusts and common trust funds, as ~f t may doom advisable, whetl~zer or not such .investments be of the character p°rmissible for investments by fiduciaries under tine Laws of the Commonwealth of Pennsylvania. Form I -Palo 1 ,'}r~' S ~ 77`[ ~{ - yg~~y!f',t'4"'r•';l!~s5~' :T~l~r4;~-''J~.}- r s;R`'t.~Yt'~f*~rol;l~i~Fa4!a^,y!w.r.w.v' .... .. . _.. - -. + •' yr f y, ~{!~ ~ :~':~ - ~ .. ~ - ~ - 4 ~ ~. r. ~. _ -- - {~,~ 7'a sc:} t I, p.2rcdye, rrrox'tg~iye, transfc~x, exchange, convert - -: „ or o thc~rs,~.f ~; ~, dispose of, or grant options wi th respect to, any and a1~ ~'~~~•a~~orty at any time .forming a part of the trust estate, - in such m~i~~iter, at such time or times, for such purposes, for such - ~ prices an c1 ~ Ip0J7 such torms , credits and conditions as i t may deem advisable. {c) Ta bor~'ocv money for any purpose connected with the protection, preservation or improvement of the trust estate whenever i n ,~ is j udymen t advi sable, and as security to mortgage or pledges any real or personal property forming a part of the -trust estate upon such terms and conditions as .3 t may deem zdvisable. {d} To hold ,investments in the name of a nominee. - - , fie)- To make distribution of the principal of the trust estate - ' • in kind . - {.f) To executE and deliver any and all instruments in writing - which i t may deem advisable to carry out any of the foregoing powers . No party to any such instr-ument in writing signed Eby the trustee shall be obliged to inquire into its validity r- or - .,be bound to see to the application by the trustee of any money- or other property paid or deli ver-ed to i t by such taart y pursuant - to the terms of any such instrument. THIRD. The Settlor may, at any time and from time to time, transfer and - deliver to the Tx•ustee additional cash or other property acceptable to it which sha31 thezeupon become a part of the trust estate and shall be - held and disposed of by the Trustee in all respects subject to the pro- - visions of this Agreement except -as they may be modified or altered w.zth respect to such additions by the Settlor in wri ting in a manner acceptab.ie to the Trustee. The trust investments, i+~hether orig.znally or subsequently - - transferred to the Trustee, may be commingl ed ~ and treated as part -of a - sing7e trust. - -~, FDURT.y: The Trusted shall- be entitled- to receive compensation for its services in accordance with their existing fee schedule, however, the min ' ~-u anal cq-iTp~u l e Lion under this Agreement shall be as per at~~ac~ec~ ~ee sc ~ Payment of Trustee's fee shall be paid from income or .if income is insufficient from principal, on the regular remittance dates or on the ann:i versary date of this Agreement . F.IFTif: The Settlor. hereby expressly reserves the right, at -any time and from time to time, by a -duly executed instrument delivered to the z'rustee, to amend this instrument and the trusts hereby created in any respect what-- - soever and also to revoke the same either iri whole or in part. Upon any such revocation the Trustee, upon receiving a proper receipt, shall deliver ~~ Form I -Page 2 n,.N,....aswrxa -. .. .. ... . to the SettJ.or a1I the pr~,perty then in its hands .zn respect of ~~hich trust has been revoked and execute and deliver any instruments .which maye be necessary to re.~ease any interest 'the Trustee may have in such property. No amendment sha11 be made to this instrument which sha11 in any wac~ increase the obligations of the Trustee hereunder or change its rights or duties cvithaut its consent. ._ SIXTH: .Tt is expressly understood that the Trustee sha.21 have the right at any time to resign by .giving a written notice of its .resignation to the Sett3.or, in which event this Trust Agreement sha.il terminate, or the duties of the Trustee sha11 be assigned to a successor Trustee if Settlor sha11 e.Zect. SEVENTH: This Agreexttent sha.I;I be construed and administered. in accordar~c - with the Laws of the Commonw~a.I th oi~' Penns y2 vani a . - e E.Z'GNTH: ''his agreement sha13 extend to and be binding upon the executors. administrators, assigns, and heirs of the Settlor and upon the successors - -~ to the Trustee. ~~ IN WITNESS WHEREC•~', the parti es• There to .have d u1 y execr~ ted this Agreement, in duplicate, the day and year first .above written. = - ~'IITNESS: . - C_ -~ ~ __~' ~ . zv (SEAL) . SETTLOR ~- ~ ~ATTE.ST: SOUTHERN PENN LVAN1rA BANK . , _ ~ - = .` •~ ~ - - /~~/r.S-,~ g nI e .: ~ ~ BY '~ i ASSZ'S2'ANT SECRETARY -., .' ~ , . , ~ . -- VICE ,PRESIDENT - - Form 1 -Page 3 Eh1ILY F. TRUING TRUST UNDER AGREEMENT DATED 12/8/8I- SCHEDULE "'A" - 1. Janney Montgomery Scott Reserve Fund #13579789 in the name of Frank M. and Ems 1y F. Irving, shows ng a bat ance of $23,426.22. 2. Janney Montgomery Scott Brot~erage Account #405883, containing - the following: ~ . - J - . -. 100 American Tel . & Tel eg~. Co. - ~ . - ~- 150 -Campbell Taggert, Inc. - ..-- - 100 IU Int7.- Corpa - ~ ~ , - 100 Pennsylvania Pwr. & Lt. Company- - _ 100 Phi 1 adel phi a E1 ec. Co. Corn. - ~ ~ -. - ~ - ~ 200. Southern Pennsylvania Bank York 100 Texaco, Inc. . 3. 25,000, County of Chester, 9~, 10/15/2000, 1390/1394, 4/15/82, sca. - - 4.. i 5,000, Dauphin Co. Hospi tai Auth: , 1.2%9`, 6/1/20.14, 5799/5801-, - 6/1/82, sca. ~ - 5. 10,000, Geisinger Medical Center Auth. , 11 5/8~, 7/1/2001 , -1/1/82,. sca, 3990/3991. ~ _ - 6. 25,000, Wayne Co. Hospital , .9.75°6, 7/1/20].2, 1/1/82, sca, 1895/ - 1899. - - 7. 3,000, Southern Pennsylvania Ban-k Certificate of Deposit, 7~1, 2/10/82, in the name of Frank M. Irving, Jr. and Mrs. Emily Irving. .~ 8. Balance in Account #1211 Temporary Investment Management Account,, -. ~ - in the name of Emsly F. Irving, $85,500.00.. - C1y ~C. Horner Vi a President & Senior Trust Officer So here Pennsylvania Bank / r °j ate D ~~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 December 7, 2009 M&T Investment Group 21 East Market Street York, PA 17401-1205 Re: Estate of: Emily F Irvin Social Security: 180-10-3790 Date of Death: August 31, 2009 Dear Sir or Madam: Per your inquiry, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 98227025 Ownership (Names o, fl Emily F Irving, Joint Susan Aigeldinger, Joint Opening Date 01/15/98 closed 1120/09 Balance on Date of Death $ 27700.77 Accrued Interest $ 0.92 Total .................................................................................................................. $ 27701.69 ................_.. Please be advised, there was no safe deposit box found for the above decedent. * ff upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Queen Street Branch, 2055 South Queen Street, York, PA 17403. Office # 717-771-4960. Sincerely, ~%~ N rissa Sears Adjustment Services Estate Valuation Date of Death: 08/31/2009 Valuation Date: 08/31/2009 Processing Date: 09/02/2009 Shares Security or Par Description High/Ask Low/Bid Estate of: Emily F Irving Account: 1101514009 Report Type: Date of Death Number of Securities: 29 File ID: Irving, Emily Mean and/or Div and Int Security Adiustments Accruals Value 1) 25000 ABINGTON HEIGHTS SCH DIST PA L GO BDS (003508MJ4) Financial Times Interactive Data DTD: 03/01/2009 Mat: 03/15/2011 2~ 08/31/2009 101.18100 Mkt 101.181000 Int: 03/15/2009 to 08/31/2009 2) 25000 SOUTH EASTN SCH DIST PA YORK C GO BDS (837677QZ9) Financial Times Interactive Data DTD: 12/15/2008 Mat: 06/01/2011 2.75$ 08/31/2009 102.77500 Mkt 102.775000 ~- ~ Int: 067~1~bb9 to 08/31/2009 3) 25000 FLEETWOOD PA AREA SCH DIST GO BDS (339111JR8) Financial Times Interactive Data DTD: 01/01/2009 Mat: 06/01/2012 3.25 08/31/2009 104.60000 Mkt 104.600000 Int: 06/01/2009 to 08/31/2009 9) 25000 DOVER TWP PA SWR AUTH SWR REV GTD SWR R (260480GZ 5) Financial Times Interactive Data DTD: 12/15/2008 Mat: 11/01/2013 3.25 08/31/2009 104.51700 Mkt 104.517000 Int: 05/01/2009 to 08/31/2009 5) 700 ALTRIA GROUP INC (02209S103) COM New York Stock Exchange 08/31/2009 18.37000 18.15000 H/L 18.260000 6) 950 AT&T INC (002068102) COM New York Stock Exchange 08/31/2009 26.25000 25.89000 H/L 26.070000 7) 20 BANK OF AMERICA CORPORATION (060505104 ) COM New York Stock Exchange 08/31/2009 17.90000 17.45000 H/L 17.675000 -"-- ~- -~4~EXXON M~BZL~~RP (3023~GI02) COM New York Stock Exchange 08/31/2009 69.85000 68.95000 H/L 69.400000 Div: 0.92 Ex: 08/11/2009 Rec: 08/13/20 09 Pay: 09/1 0/2009 9) 489 KRAFT FOODS INC (50075N109) CL A New York Stock Exchange 08/31/2009 28.49000 28.14000 H/L 28.315000 10) 24 PENNEY J C INC (708160106) COM New York Stock Exchange 08/31/2009 30.79750 29.82000 H/L 30.308750 11) 700 PHILIP MORRIS INTL INC (718172109) COM New York Stock Exchange 08/31/2009 45.90000 95.29000 H/L 95.570000 25,295.25 230.56 25,693.75 171.88 26,150.00 203.13 26,129.25 270.83 12,782.00 24,766.50 353.50 16,656.00 100.80 13,704.96 727.41 31,899.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.1.1) Date of Death: 08/31/2009 Valuation Date: 08/31/2009 Processing Date: 09/02/2009 Shares Security 12) 3000 PPL CORP (693517106) COM New York Stock Exchange 08/31/2009 13) 250 PROGRESS ENERGY INC (743263105) COM New York Stock Exchange 08/31/2009 14) 2950 ALLIED IRISH BKS PLC (019228402) SPON ADR ORD New York Stock Exchange 08/31/2009 15) 1000.425 MTB GROUP FDS (553767668) LCP VAL INST I Mutual Fund (as quoted by NASDAQ) 08/31/2009 16) 786.043 MTB GROUP FDS (553767148) S CP GRW INS I Mutual Fund (as quoted by NASDAQ) 08/31/2009 17) 1639.756 INSTITUTIONAL EQUITY FDS INC (45775L408) LGCAP GROWTH Mutual Fund (as quoted by NASDAQ) 08/31/2009 18) 361.588 VANGUARD INSTL INDEX FD (922040100) SH BEN INT Mutual Fund (as quoted by NASDAQ) 08/31/2009 19) 866.943 HARBOR FD (411511306) INTL FD INSTL Mutual Fund (as quoted by NASDAQ) 08/31/2009 20) 857.909 LAZARD FDS INC (52106N889) EMERG MKT INST Mutual Fund (as quoted by NASDAQ) 08/31/2009 21) 5992.195 RIDGEWORTH FDS (766287678) SEIX FLRT HI I Mutual Fund (as quoted by NASDAQ) 08/31/2009 22) 4435.424 GOLDMAN SACHS TR (38142Y583) HI YLD MUN INS Mutual Fund (as quoted by NASDAQ) 08/31-/2009 23) 46970.663 MTB GROUP FDS (553767288) PA MUN BD I I Mutual Fund (as quoted by NASDAQ) Estate of: Emily F Irving Account: 1101514004 Report Type: Date of Death Number of Securities: 24 File ID: Irving, Emily Mean and/or Div and Int Security. 29.60000 29.26000 H/L 2 9.4 3000Q.,__ 39.69000 39.26000 H/L 39.475000 7.79000 7.0000 H/L 7.405000 8.60000 Mkt 8.600000 11.80000 Mkt 11.800000 12.25000 Mkt 12.250000 93.83000 Mkt 93.830000 49.41000 Mkt 49.410000 16.07000 Mkt 16.070000 8.44000 Mkt 8.440000 7.84000 Mkt 7.840000 s~,.~go nn 9,868.75 21,844.75 8,603.66 9,275.31 20,087.01 33,927.80 42,835.65 13,786.60 50,574.13 34,773.72 08/31/2009 10.01000 Mkt 10.010000 470,176.34 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.1.1) Date of Death: 08/31/2009 Valuation Date: 08/31/2009 Processing Date: 09/02/2009 Shares Security Estate of: Emily F Irving Account: 1101519004 Report Type: Date of Death Number of Securities: 24 File ID: Irving, Emily Mean and/or Div and Int Security 24) 33809.1 MTB GROUP FDS (553767429) MMKT INSTL I Accrual Total Value: Total Accrual: Total: 51,043,007.60 20.96 5997.66 Page 3 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.1.1) 96987794 ING~J May 26, 2010 ATTN: Anna Lamond Fax: 717-852-3050 Policy Number: 4000092189989SP To Whom It May Concern: 07:22: 14 a.m. OS-26-2010 2 /3 ING USA Annuity & Life Insurance Company does not issue IRS Form 712 for this product type; however we are happy to provide the following information in lieu of IRS Form 712: Owner/Annuitant Accumulation Cost Balls Value, as of date of death, 8/31 /2009 Emily F Irving $33,048.21 $10,000.00 If you have questions or would like additional information, please call our Customer Contact Center, toll free at (800) 366-0066, Monday through Thursday, 8:30 am to 6:30 pm and Friday 8:30 am to S:30 pm Eastern Time. Sincerely, Annuity Policy Owner Services bl 949 L~xusc Strect Dcs Muincs, IA 50309-2899 I ~~(i (:',ti.•i .~fnniiin' rurd Lili~ lusl~rnnc•c~ Cbiapam' 96987794 INGS~ May 26, 2010 ATTN~ Anna Lamond Fax:7I7-652-3050 Policy Number: 4000030839999SP To Whom It May Concern: 07:22:27 a.m. OS-26-2010 3 /3 ING USA Annuity & Life Insurance Company does not issue IRS Form ~ 12 for this product type; however we are happy to provide the following information in lieu of IRS Form 712: Owner/Annuitant Accumulation Cost Basis Value, as of date of death, 8/31 /2009 Emily F Irving $669,812.81 $198,000.00 Pre Tefra If you have questions or would like additional information, please call our Customer Contact Center, toll free at (800) 366-0066, Monday through Thursday, 8:30 am to 6:30 pm and Friday 8:30 am to 5:30 pm Eastern Time. Sincerely, Annuity Policy Owner Services b1 909 Locust Strcct Ucs '.~1r~incs, In 50309-2899 !.\'(. (.S' 1 . Inrnrin ,nr~l l.i/~~ In.crvrrrn~•c ~'r,nrprnrr COMMONWEALTH OF PENNSYLVANIA --~~'6EPARTMENT OF REVENUE 4 BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MANUFACTURERS AND TRADERS TRUST COMPANY SUCCESSOR ETC 21 EAST MARKET STREET YORK, PA 17401 ACN ASSESSMENT CONTROL NUMBER ESTATE INFORMATION: SSN: 180-10-3790 FILE NUMBER: 2109-0886 DECEDENT NAME: IRVING EMILY F DATE OF PAYMENT: 1 1 / 30/ 2009 POSTMARK DATE: 1 1 /28/2009 COUNTY: CUMBERLAND DATE OF DEATH: 08/ 31 / 2009 REV-1162 EX(11-96) NO. CD 012051 AMOUNT 101 ~ $44,460.00 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK# 2001 10506-3 INITIALS: DM RECEIVED BY: $44,460.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER REV-1162 EX(11-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 012050 DUPLICATE MANUFACTURERS AND TRADERS TRUST COMPANY SUCCESSOR ETC 21 EAST MARKET STREET YORK, PA 174i~ 1 -•----- full ESTATE INFORMATIO'V: ssN: 180-10-3790 FILE NUMBER: 2109-0886 DECEDENT NAME: IRVING EMILY F DATE OF PAYMENT: 1 1 / 30/ 2009 POSTMARK DATE: 1 1 /28/2009 COUNTY: CUMBERLAND DATE OF DEATH : O8/ 31 / 2009 REMARKS: CHECK# 2001 10508-1 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ $25,000.00 TOTAL AMOUNT PAID: $25,000.00 INITIALS: DM SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER