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HomeMy WebLinkAbout07-29-10 (2)1505610143 J REV-1500 Exl°'-'°' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania county cotle veer Foie Number Bureau Of Individual Taxes =E"0-v6v'o'"EVr"~E Po Boxslsosot INHERITANCE TAX RETURN 21 0 9 '10 8 5 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Date of Birth Social Security Number Date of Death 193 12 5951 10 30 2009 06 09 1922 MI (I S F C Suffix Decedent's First Name ', cedent's Last Name ARLAND ' H itAGONHURST !, Applicable) Enter Surviving Spouse's Information Below ' MI s First Name Suffix Spouse souse's Last Name D'ARCY WAGONHURST pouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH ~ 7HE REGISTER OF WILLS I; ILL IN APPROPRIATE OVALS BELOW ^ 3. Remainder Return (dat R of death ~ 1. Original Retum ^ 2 Supplemental eturn priorto t2-13-82) ^ qa_ Future Interest Compromise C] 5. Federal Estate Tax R t urn Required e 4. Limited Esta ] ttlate of death after 12.12.821 g Decetlsnt Died Testate ~ ~. Decedent Maintained a Living Trutil ~ 6. Total Number of Sate tAttatltt copy or Tr~s:l eposit Boxes irnacn Copy ~ w*) ] 1 D Spousal Poverty Credit (date of death ^ 1 t .Election to tax under 9. Litigation Proceeds Received ^ De~~ 72.37-9~ and t•1-95) (Attach Sch. O) eC. 9113(A} CORRESPONDENT - TMiS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE ANO CONFIDENTIAL TAX INFORMATION SH ULD BE DIRECTED T0: Name Daytime Telephone Nu bar RICHARD E CONNELL ESQ 717 232 87 31 REGISTEt~t..4F WILL U9~NLY First line of address ~ ~ C7 c -~ f"~' r--•_', t '- y ' % .. ' ~ 2303 MARKET STREET <~ ~ ~ <t~== ~ c , Second line of address ~ ~~ ~~ a r i -~ `-- DATE'~IL „~ r- ` t=-r-I D City or Post Office State ZIP Code .~„ p~-ri CAMP HILL PA 17011 I '~ I ColTespondent'se-maiiaddress: Connell Qebn1C-law.net Under penalties of perjury, I declare that, l have examined this return, includingg accompanying schedules and statements. and to the best of m entative Is based on all information of which preparer ha re 8l knowledge and belief. any knowledge. rep s it is true. correct and complete. ration of preparer other than the person D TE F PERSON RES NSi L OR FILING RETURN Jeffrey A. Wagonhurst, Sr. 1 ~ ~ ADDRESS i s ase Co x Statio VA 22039 ~' SI ATURE OF PaEPAR TH ~ N RESE TATIV ll E C TE ~ /v sq onne Richard E AODRES 2303 Market Street, Camp Hill, PA 17011 Side 1 1505610143 1505610143 I J De 1505610243 REV-1500 EX Decedent's Social Secr~rity Number oeoeasnt~s Name: W A G O N H U R S T, A R L A N D H 19 3 12 5 9151 RECAPITULATION 1 279,' 900.00 1. Real Estate (Schedule A) .......................................................................................... . 4,1 901.00 2. Stocks and Bonds (Schedule B) ............................................................................... 2 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. i I 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ................ 5. 3 4 9 8 8 0 . 9 3 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property ^ Separate Billing Requested ............. G 7. 6 6 4 8 5. 4 6 (Schedule ) 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 7 0 1 1 6 7. 3 9 9. Funeral Expenses 8 Administrative Costs (Schedule H) ......................................... 9. 6 3 8 7 8. 2 6 l I d 10 4 466.27 10. ) ................................ e u Debts of Decedent, Mortgage Liabilities, & Liens (Sche . 11. Total Deductions (total Lines 9 8 10) ...................................................................... 11. 6 8 3 4 4. 5 3 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 6 3 2 8 2 2 . 8 6 13, Charitable and Governmental Bequests/Sec 9113 Trusts for which 2 5 0 0 0 0 0 an election to tax has not been made (Schedule J) ................................................. 13. . 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 6 0 7 8 2 2 . 8 6 TAX COMPUTATION -SEE iNSTRUCTION3 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .00 10 , 0 0 0. 0 0 15. 16. Amount of Line 14 taxable 8 6 8 2 2 5 9 7 16. . , at lineal rate X •045 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 Side 2 0.00 26,902.03 261, 902.03 1505610243 i REV-1500 EX Page 3 n~~..d....~~e P"...o...leto A~lelro~s• File Number 21 - 09 - 1085 Wagonhurst, Arland H STREET ADDRESS 110 Union Hall Road CITY STATE PA Z P 17013 Carlisle Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 29,000.00 1,345.10 q. 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. Total Credits (A + B) Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE 1. Did decedent make a transfer and: a. retain the unsge or inco 9e of the property transfeprre~~ .......................:....:............................................. b. retain the ht to desi Hate who shall use the ro transferred or its income :................................ c. retain a reversionary interest; or ............................................................................................................... d. receive the promise for life of either payments, benefds or care? ........................................................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death with. 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? .................................................................................................................. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT A (1b 26,902.03 30,345.10 0.00 3,443.07 RIATE BLOCKS Yes No .. ^ 0 .. ^ ^ ^x • 0 ^ 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 fo the use of the surviving spouse is 3 percent p2 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 surv' ing spouse is 0 percent [72 P.S. §9116 (a) (1.1) (u)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory require ents 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 ears of age or younger at death to or for the se of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent 172 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, ex pt as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)j. • 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) . A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, wfiether y blo or adoption. co~oNweurn of r~+r+sv~v~rxn ar~wr~ r~x a~vwr r:ESw~rt oec~nr SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF Wagonhurst, Arland H 21 - 09 -1085 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value s defined as the price at which property would be exchanged between a willing buyer and a wilting 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 disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold. Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 100 Union Hall Road Carlisle, PA 17013 Tax Parcel # 29-17-1576-008 (The house is listed for sale. Upon a completed sale, aHUD-1 will be forwarded to the Department.) 279,900.00 TOTAL (Also enter on Line 1, Recapitulation) I 279,900.00 ___ ca+MONwEA~TrI of vErwsnvANw NlERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS FILE NUMBER ESTATE OF Wagonhurst, Arland H 21 - 09 - 1085 i All properly jointly-0wned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Apple, Inc. - 26 shares 188.50 4,901.00 (symbol AAPL) I i II I I ~~ I I I ~I II i~ TOTAL (Also enter on line 2, Recapitulation) 4,901.00 pD,,~AONWEALTN of PENNSYLVANIA RNiERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER ESTATE OF Wagonhurst, Arland H 21 - 09 -1085 Include the pproceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned wi h the right of survivorship must be disclosed on schedule F. ~~ ITEM DESCRIPTION NUMBER 1 Eaton Vance Dividend Builder Fund Class A (Sym. EVTMX) 6008.140 shares at $8.95/share 2 Fidelity Mid Cap Fund C (Sym. FMCEX) 695.789 shares at $14.07/share 3 Franklin Income Fund C (Sym. FCISX) 48,928.834 shares at $1.99/share 4 Franklin High Yield T/F Income C (Sym. FHYIX) 1693.159 shares at $9.99lshare 5 Hartford Midcap Fund C (Sym. HMDCX) 906.708 shares at $14.30/share 6 Hartford Cap Appreciation C (Sym. HCACX) 1656.722 shares at $25.07/share 7 Templeton Income Fund C (Sym. TCINX) 2543.614 shares at $2.50/share 8 Franklin PA TIF Inc C (Sym. FRPTX) 1056.444 shares at $10.29/share 9 Wells Fargo Money Market 10 Sovereign Bank -Acct # 1674007891 (Savings) 11 Metro Bank -Acct # 513034744 (Checking) 12 Armed Forces Bank VALUE AT DATE OF DEATH 53,772.85 9,789.75 97,367.37 16,914.66 12,965.92 41,534.02 6,359.04 10,870.81 0.08 5,515.16 1,680.32 20,339.78 TOTAL (Also enter on Line 5, Recapitulation) ~ I 349,880.93 ~I I ~I I _- - _- SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. Cp~t,gN11VEALTH OF PENNSYLVANIA PERSONAL PROPERTY WFIF.RITANCE TAX RETURN continued RESIDENT DECEDENT FILE NUMBER ESTATE OF Wagonhurst, Arland H 21 - 09 - 1085 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned w th the right of survivorship must be disclosed on schedule F. ~I ' ~ VALUE AT DATE OF ITEM DESCRIPTION DEATH NUMBER 13 2006 Buick Rainier -VIN 5GADT13S962322386 19,000.00 Mileage 22500 !I 14 MetLife Annuity -Contract (Estate as beneficiary) 50,771.17 # 1100937020 i 15 Personal Possessions and household goods '~~ 3,000.00 Page 2 of Schedule E CHED LE G COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS 8c RESIDENrDECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Wagonhurst, Arland H FILE NUMBER 21 - 09 - 1 t~85 This schedule must be completed and filed If the answer to any of questions 1 through 4 on page 2 i yes. ITEM DESCRIPTION OF PROPERTY ~ IndrWe the name of the tnmsteree, their relationship to decedent DATE OF DEATH VALUE OF ASSET % OF EXCLUSION (IF APPLICABLE) TAXABLE VALUE NUMBER and the date a 7anater. Attach a captr of the deed for real estate. INTEREST 1 MetLife Annuity -Contract (Beneficiaries -Carole A. 66,485.46 100% 66,485.46 Wagonhurst, Dianne K. Monza, Jeffrey A. ~ Wagonhurst, Sr. -all children of decedent) 'i #1100239443 TOTAL (Also enter on line 7, Recapitulation) 66,485.46 SCIfDU.E H FUNERAL. D~E]VSES & caw~owwEr~ni of v~u+snvnwn .~r~c.~wTw it t-ncR+ ESTATE OF Wagonhurst, Arland H Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMQ~UNT NUMBER FUNERAL EXPENSES: A. 1 Hoffman Roth Funeral Home ', 9,623.58 i 2 Allison United Methodist -funeral luncheon i, 155.00 B. ADMINISTRATIVE COSTS: ~, Personal Representative's Commissions Name of Personal Representative(s) Jeffrey A. Wagonhurst, Sr. street Address 8620 Cross Chase Court city Fairfax Station state VA zip 22039 Year(s) Commission paid 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 Relationship of Claimant to Decedent 4. Probate Fees Register of Wills -Cumberland County 5. Accountant's Fees Cohick & Associates 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Sovereign Bank -fee to obtain date of death value FILE NUMBER 21-09-1Q 0.00 ', 5,000.00 405.00 300.00 20.00 TOTAL (Also enter on line 9, Recapitulation) ~ 63,878.26 Schedule H Funeral E~enses ~ COMMONWEALTH OF PENNSYLVANIA, ` .~ ^~ _ _ ~.___ __ J INHERITANCE TAX RETURN V\JOO (~ RESIDENT DECEDENT ESTATE OF Wagonhurst, Arland H FILE NUMBER 21 - 09 - 1085 2 Cumberland Law Journal -Estate Notice 3 The Sentinel -Estate Notice 4 Ball, Murren & Connell -Reimbursement for costs advanced 5 Tuckey Mechanical Services 6 Yard Care -Tom Fraker 7 Plumbing Repairs -Pronto Plumbing 8 Snow Removal -Tom Fraker 9 Trash Removal -York Waste Disposal 10 ADT Security 11 Executor's Mileage 12 Postage 13 Reproduction 14 Reserve for costs of real estate sale (1% transfer tax; 6% brokers fee and incidental costs) 15 Reserve for real estate taxes (school) 16 Reserve for costs of administration and utilities and upkeep of real estate to be sold. 17 Yard Maintenance -Tom Fraker 18 Mullen's Landscape Service 19 Peck's Septic Tank Service 20 Ron Kosner Electrical Services 75.00 166.30 784.85 3,519.17 303.75 259.60 450.00 620.27 215.55 275.00 17.60 10.80 25,000.00 3,000.00 3,000.00 2,129.25 764.00 65.00 100.00 Page 2 of S~hedule H Schedule H Funeral E~er~es & COMMONNIEALTH OF PENNSYLVANIA w~, ^~ ~ Y INHERITANCE TAX RETURN /~ 1-, ~JO{.~ 4lA 11~ M1 RESIDENT DECEDENT ESTATE OF Wagonhurst, Arland H FILE NUMBER 21 - 09 -1085 21 Tuckey's Restoration Inc. ~~ 4,463.20 i i 22 Armed Forces Insurance Exchange -home insurance !, 931.00 I 23 Electric - PP8~L ~I 440.81 24 Crystal Tubbs Cleaning Service I~! 100.00 25 Robin K. Sollenberger -Real Estate Tax I, 583.53 ~~ 26 Executor -reimbursement for (county and township) costs advanced I~, 1,100.00 Page 3 of Schedule H ~ SCHEDULE( DEBTS OF DECEDENT, MORTGAGE ca~AONwEAUHOFaErwsvwANw LIABILITIES, ~ LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Wagonhurst, Arland H 21 - 09 -1085 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed (medical expenses. ITEM DESCRIPTION '~ AMOUNT NUMBER 1 In Home Care - In Your Home Care i, 140.00 I 2 Hospice Care -Sarah Todd Memorial Home ~i 247.00 3 L.L. Bear Credit Card 150.95 4 Hanger Prosthetics 398.00 5 On Star Services ~~, 30.32 I 6 GMAC ', 3,500.00 TOTAL (Also enter on Llne 10, Recapitulation) ~ 4,466.27 RED SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wagonhurst, Arland H I FILE NUMBER 21 - 09 -1 85 RELATIONSHIP TO SHARE OF ESTATE ', d I W AMOUNT OF ESTATE (3$$) NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT Do Not Uu TnubNs) or s) ( I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers I under Sec. X116 (a) (1.2)] 1 Ms. Carole R. Wagonhurst Daughter 1/3 in tangible 239 Pine Ridge Road property 8~ 1/3 of II Faber, VA 22938 residuary estate after division of th first $90,000 pursuant to a Codi it to Will among the other two children 2 Ms. Dianne K. Monza Daughter 1/3 in tangible ~~ 1650 Sheep Springs Road property, $45,000 Durango, CO 81301 and then 1/3 of II residuary estate i, Enter dollar amounts for distributions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate. III NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN ~I I, II B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I I 1 Greater Harrisburg Foundation (for deposit into the Peggy Wagonhurst Character 10,000.00 Recognition Fund), 200 N. Third Street, Harrisburg, PA 17101 2 Allison United Methodist Church (for deposit to Karen Layman Memorial Fund) 10,000.00 99 Mooreland Avenue, Carlisle, PA 17013 3 rm Herita a Center Foundation The A y g 5,000.00 950 Soldiers' Drive, P.O. Box 839, Carlisle, PA 17013 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 25,000.00 REV-~s~s Ex+ ts~) r SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wagonhurst, Arland H I FILE NUMBER ', 21 - 09 -1 85 RELATIONSHIP TO SHARE OF ESTATE ' W d AMOUNT OF ESTATE (3$$) NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT Do Not Ust Tn~stN(s) or ( s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. X116 (a) (1.2)J i ~, 3 Mr. Jeffrey A. Wagonhurst, Sr. Son 1/3 in tangible I 8620 Cross Chase Court , property, $45,000 Fairfax Station, VA 22039 and then 1/3 of residuary estate I 4 Mrs. D'Arcy Chamey Wagonhurst Wife I ~'~, 10,000.00 110 Union Hall Road Carlisle, PA 17013 ', 5 Mr. Jeffrey A. Wagonhurst, Jr. Grandson ', 5,000.00 1871 Saint Andrews Circle Blacksburg, VA 24060 ~~ i 6 Mr. Nicholas R. Wagonhurst Grandson 5,000.00 1213 NW Albany Avenue ', Bend, OR 97701 7 Ms. Gretchen Wagonhurst Hintz Granddaughter 5,000.00 3218 Country Club Road Apartment #1 Birmingham, AL 35213 i I '~ Page ~ of Schedule J i LAST WILL AND TESTAMENT OF ARLAND A. WAGONHURST KNOW ALL MEN BY THESE PRESENTS, that I, ARLAND H. WAGONHUR T, presently residing in Carlisle, Cumberland County, Pennsylvania, do hereby make, d daze, and publish this as my Last Will and Testament, hereby revoking all former Wills and Co icils heretofore made by me at any time. PAYMENT OF EXPENSES I. Pavment of Expenses. I direct that my Co-Executors, hereinafter named, shall have the power, but not the duty, to pay all my just debts, expenses of my last illness, and fune al expenses from my estate as soon after my decease as shall be found convenient. GIFTS II. A. Real Estate -Personal Residence My wife, D'ARCY CHARNEY and I have been residing in my home at 1 ~ 0 Union Hall Road, Carlisle, Pennsylvania. If I die before her, I want to assure t D'ARCY has a reasonable amount of time to purchase my 110 Union Hall Ro property from my estate if she exercises the option provided for herein. During the six (6) month period following my death, D'ARCY may, at her option, notify my Co-Executors in writing that she wishes to purchase the 110 ~, Union Hall Road property. If she exercises this option within the time allotted, she will purchase the premises "AS IS" without contingencies, for fair market valu~ as that value is determined by a certified real estate appraiser doing business in ce tra Pennsylvania (the appraisal cost to be split equally between D'Arcy and my es te) but less the value added, by her, to the property when the first floor master bedr or. addition to my property was made (the total cost of that addition when made be ng $74,000 in 2002) and with that reduction calculated as described in a separate I, Amendment to Pre-Nuptial Agreement executed on March 15, 2003. If she I, exercises the option, settlement must occur no later than seven (7) months after $ny death unless my Co-Executors consent, in writing, to an extension. Transfer taxes are to be equally shared between D'ARCY and my estate normal pro-rations for real estate taxes and utilities shall apply. C,'~_"T tn~.~ r The option to purchase above-granted is personal to D'ARCY. Should the exercise the option but pass away before settlement; the purchase shall not b~ assignable or transferable to her estate, her heirs or any third person. If D'ARCY fails to provide written notice to timely exercise the above-anted option, fails to settle within the time provided above, or provides a written w ver of the option to my Co-Executors, then, under those circumstances, my Co- Executors shall be empowered to sell the property to a third party subject however to the following: D'ARCY shall have up to twelve (12) months following the date of ~y death to use the premises at 110 Union Hall Road, Carlisle, Pennsylvania as her principal residence. If D'ARCY wishes to reside in the said premises beyond the seven (7) month anniversary of my death, she shall, at least o e month prior to the said anniversary, contact the Co-Executors of my estat or the successor thereof, to advise them that she shall extend her residenc~ to a date not more than one (1) yeaz after my death. My Co-Executors shall, during any tenancy period following my death and while D'ARCY remains in residence as a tenant (including the time i until she completes purchase of the property if she exercises the option), y the expenses of maintaining my Union Hall Road property as an expense f . the estate. The expenses of maintaining the residence shall include paym nt of property taxes, municipal assessments, hazard and liability insurance fo the premises (but not for D'ARCY's personal property), ordinary repairs, snow and ice removal, grass cutting, garden maintenance and other expenses. During the tenancy, the payment of utilities or the purchase of appliances shall be D'ARCY's responsibility. ', Nothing in this Pazagraph is intended, in any way, to limit the authority o~my Co-Executors to take possession of and dispose of my personal and household) effects as provided in pazagraph II. C., of my Will, even if such possession an disposition includes items owned by me but routinely used by D'ARCY and e while we shazed my real property. Not to be included as items which the Co- Executors take are any items jointly purchased by D'ARCY and me, especiali~ the furnishings in the first floor master bedroom. B. Specific Bequests. 1. I give to my wife, D'ARCY, the sum of Ten Thousand $10,000.00 DoII ~! ( ) a~rs if she survives me. 2. I give to Allison United Methodist Church (99 Mooreland Avenue, Cazlisl (Cumberland County) Pennsylvania) for deposit to the Kazen Layman Memori Fund the sum of Ten Thousand ($10,000.00) Dollars. I III ~, -2- 3. I give to the Greater Harrisburg Foundation (200 North Third Street, Harrisburg (Dauphin County) Pennsylvania) for deposit into the "Peggy Wagonhurst Character Recognition Fund" the sum of Ten Thousand ($10,00.00) Dollars. 4. I give to The Army Heritage Center Foundation, 950 Soldiers' Drive, P.~. Box 839, Cazlisle, PA 17013, the sum of Five Thousand ($5,000.00) Dollars. 5. I give to each of my grandchildren who survive me, JEFFREY WAGONHURST, JR., NICHOLAS WAGONHURST, AND GRETCHEN WAGONHURST HINTZ, the sum of Five Thousand ($5,000.00) Dollazs. C. Personal and Household Effects. I bequeath my automobiles, household and personal effects (some of whi~h I have identified in a separate inventory which can be referred to by my Co- Executors) and other tangible personalty of like nature (not including cash or ~~ securities), together with'any existing'irisurance thereon, to such of my childr n as are living on the thirty-first day after my death, to be divided among them in nearly equal shazes as practical. I may leave a sepazate memorandum listing certain items of personal pro erty and expressing my wishes for disposition of those items. While not binding u~on my Co-Executors, I ask that, to the extent practical, my wishes be honored. III. Residuary Estate. I give, devise and bequeath the rest, residue and remainder ~f my estate, whether real, personal or mixed, any of any nature whatsoever and wherever situated to my children, in equal shares. If any of my children should predecease me or die prior to the distribution of his/her share, said child's shaze shall be paid to his/her then living issu , if any, per stirpes. As to my children, JEFFREY WAGONHURST, or CAROLE R. WAGO RST, if they leave no issue who would inherit as set forth above, such shaze, should they pr decease me or die prior to the distribution of the property, shall be added to the shares of my o er children. As to my daughter, DIANNE K. MONZA, if she leaves no issue, then hers aze is to be divided with one-half to her husband, VINCENT MONZA, if at the date of her dea they were married and living together as husband and wire, and one-half to my other survi ing children, per stirpes. If, at my daughter, (DIANNE's) death, she is not still married to and living with VINCENT MONZA, then her share, if she has predeceased me, is to be added to the shares of my other children. I have made no provision other than in Pazagraph ILB.1. for my wife, D'ARC~', as she and I executed a Prenuptial Agreement on July 30, 1999 and thereafter amended on M~rch 15, 2003. ', IV. Powers of Appointment. No provision of this Will shall exercise any power of~ appointment I may have. i' -3- FIDUCIARIES V. Co-Executors. I hereby nominate, constitute and appoint my children, JEFFREY WAGONHURST, DIANNE K. MONZA, and CAROLE R. WAGONHURST, as Co-Executors of this my Last Will and Testament. In the event that any of them should predecease me, or decline the appointment, the others shall serve as Co-Executors, and if two are unabl or unwilling to serve, the remaining child shall serve alone. VI. Bond. No Executor (Go-Executor) appointed~in this Will shall be required to give bond or enter security for the performance of their duties. ADMINISTRATIVE PROVISIONS VII. Management Provisions. My Co-Executors shall have, in addition to the powers and authority conferred upon them by law, the following additional powers and authority: A. Sell/Lease: To sell at public or private sale, exchange, lease, mortgage o pledge any property, real or personal, at any time constituting a portion of my estate, and upon such terms and conditions as they shall deem wise subject, i, however, to the restrictions set forth in Paragraph II. A. hereof. B. Invest: To invest .any money at any time in such bonds, stocks, notes, re estate, mortgages, life insurance, annuities or other securities, or such prope ,real or personal, as my Co-Executors shall deem wise, without being limited by an statute or rule of law regarding investments by a Fiduciary. C. Retain: To retain, without incurring any liability, as investments, any pro erty owned by me at the time of my death; as long as they deem it wise, and even ougr such property is not the kind of property an Executor would purchase as an !I investment; and even though to retain such property might violate sound diversification principles. I, D. Title to Property: To cause any security or other property which may at a~y time constitute a portion of my estate to, be issued, held or registered in the Co Executors' names, or in the names of a nominee, or in such form that title will~ass by delivery. E. Expenses of Estate: To pay all costs, taxes, charges~and expenses in connection with the administration of my estate. F. Allocate: To determine what is "Income" and what is "Principal" hereon and their decision thereon shall be final; and to purchase securities at a premiu discount, and to apply or charge said premium or discount against income or principal as the Co-Executors may determine. G. Borrow: To borrow money from'any person, firm or corporation, for the purpose of protecting and preserving or improving my estate hereunder; to exe promissory notes or other obligations for amounts so borrowed. -4- H. Employ: To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of the funds held hereunder to which said compensation is attributable. I. Other: To do all other acts in the Co-Executors' judgment necessary or desirable for the proper and advantageous management, investment and distri of my estate created. VIII. Protective Provision. To the greatest extent permitted by law, before actual p yment to a beneficiary no interest in income or principal shall be (i) assignable to a beneficiary o (ii) . available to anyone having a claim against a beneficiary. IX. Death Taxes: I direct that all transfer and inheritance taxes, state or federal, sensed because of my death, whether the funds, property or insurance proceeds to which suc taxes are attributable pass under this will or not, shall be paid out of my residuary estate; that y Co- Executors pay, or provide for payment of all such taxes at such time, or times, and in uch manner as my Co-Executors deem best. X. Tax Options. I authorize my Co-Executors to exercise any options available determining and paying death taxes in my estate. IN WITNESS WHEREOF, I, ARLAND H. WAGONHURST', the Testator to 's, my Last Will and Testament, typewritten on five (5) sheets of paper which I have identified at a bottom of each page by my signature, hereunto set my hand and seal the ~„_-Lday of ~ 2005. ' The preceding instrument consisting of five (5) typewritten pages, each identi red by the signature of the Testator, ARLAND H. WAGONHLJRST, was on this day and to thereof signed, published and declared by ARLAND H. WAGONHURST, the Testator they in named, as and for his Last Will, in the presence of us, who at his request, in his presence, and in the presence of each other have subscribed our names as witnesses. -S- COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND . SS: We, Tm~s T. /~laYsel ,and ~nd; lee L~~Yd and ~'c~ianl E. Connc/I ,the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do de ose and say that we were present and saw ARLAND H. WAGONHURST sign and ex ute the instrument as his Last Will; that he signed willingly and that he executed it as his ee and voluntary act for the purposes therein expressed; that each of us, in the hearing d sight of the Testator signed the Will as witnesses; and that to the best of our knowle ge, the Testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. ;:~ . ;,.~ ~~r ~~~/ ~:.J.~~C.~U ~' ~. Sworn or affirmed to and subscribed to before me by T es ~ ~~~'se/ and o?and~ lee LlvYd ,and ~.c1ia,~l ~', ~on~e/l ~ ,witnesses this a~a2~ day of ~~dernbw' , 2005. `~/ . ~~ ~~ i R'~~ry R~L"~ K~tdnCa+~~ f ~A.tS~~ & is .~Si~~f U - COMMONWEALTH OF PENNSYLVANIA . SS: COUNTY OF CUMBERLAND i I, ARLAND H. WAGONHURST, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, d~ hereby acknowledge that I signed and executed the inshwnent as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purpose therein expressed. ARLAND H'W1~~URST Sworn or affirmed to and acknowledged be re me, by ARLAjND H. WAGONHURST, the Testator, this ~a"~ day of i , 2005. N 6LA3~!,J. t~P'P Ft~lc Goa ~~_~. _. _._ CODICIL TO THE WILL OF ARLAND H.WAGONHURST I, ARLAND H. WAGONHURST, having made my Last Will and Testamen dated September 22, 2005, do hereby make, publish and declare this to be a Codicil to my~said Last Will and Tcstan2~nt. 1. I hereby amend Paragraph III. of my Last Will and Testament dated September 22, 2005 by deleting the language set forth therein and substituting in its place the following: a. During my lifetime, I advanced the sum of Forty-Five Thousand ($45,000.00) Dollars to my daughter, CAROLS R. WAGONHURST, as an advancement against her inheritance under my Last Will and Testament. Therefore, before any other division of my residuary estate as set forth below, I hereby direct that the ~', first Ninety Thousand ($90,000.00) Dollars of n1y residuary estate shall be divided equally between my other children, JEFFREY and ', DIANNE and shall be paid at the earliest practicable date after the formal appointment of the Co-Executors. If JEFFREY has ', predeceased me, the $45,000 share allotted to hirn shall be divided equally among his wife, SUSAN, and his children, GRETCHEN, JEFFREY, JR., and NICHOLAS. If DIANNF, has predeceased ', me, her share shall be divided equally among her living issue, per stirpes. If DIANNE leaves no issue, one-half of the Forty-Five Thousand ($45,000.00) Dollars, which would have begin payable to her, shall be paid to her husband, VINCENT' MOI~T7.A, if, at the I, date of her death they were married and living tog~-aher as husband and wife, and the other one-half shall be disposed of as part of the residue under Paragraph III. b. of my Will as set forth below. ', b. I give, devise and bequeath the rest, residue and remainder of my estate, whether real, personal or mixed, any of any nature whatsoever and wherever situated to my children, in equal shares. If my son, JEFFREY, should predecease me, his share shall be divided equally among his wife:, SUSAN. and leis children, GRETCI3EN, JEFFREY, JR., and NICHOLAS. If my daughter, CAROLS; should predecease me. her share shall be paid to her -I- then living issue, if any, per stirpes but, in default thereof, the share shall be added to the shares of my other children. If my daughter, DIANNE K. MONZA, predeceases me, her share shall be paid to her issue, per stirpes but, in default thereof her share is to be divided with one-half to her husband, VINCENT MONZA, if at the date of her death they were married and living together as husband and wife, and one-half equally to my other surviving children, per stirpes. c. If, at my daughter, (DIANNE's) death, she is not still married to and living with VINCENT MONZA, then her entire share, if she has predeceased me, is to be added to the shares of my other children. I have made no provision other than in Paragraph II.B.1. for my wife, D'ARCY, as she and I executed a Prenuptial Agreement on July 30, 1999 an~ thereafter amended on~March 15, 2003. 2. In all other respects, I hereby ratify, confirm and republish my Last Testament dated September 22, 2005 together with this Codicil as and for Will and Testament. and Last IN WITNESS WHEREOF, I, ARLAND H. WAGONHURST, the Testato 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, hereunto set my hand and seal this 1 d ~ day of ~~~ ~- , 2006. I, ,(SEAL) The preceding instrument consisting of this and one f 1~) c:'h.er typewritten page, each identified by the signature of the Testator, ARLAND H. WAGO~_~1HURST, was on his day and date thereof signed, published and declared by ARLAND H. WAGONHURST, a Testator therein named, as and for the Codicil to his Last Will and Testament, in the presenc of us, who at his request, in his presence, and in the presence of each other have subscribed o r names as witnesses. C~,a~ d~~A~~w,f i t~C- COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: I, ARLAND H. WAGONHURST, Testator, whose name is signed to thy' attached or foregoing instrument, having been duly qualified according to law, d 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 volun act for the purposes therein expressed. ', ARL H: A RS Sworn or affirmed to and acknowledged before me, by ARL~.ND H. WAGONHURST, the Testator, this ~c,~` day of ~~~w ' , 2006. . Notary Public ~.., .l ~l. A'. '~ t . ~~ Yf I = l M ........ COMMONWEALTH OF PENNSYLVAlYIA COUNTY OF CUMBERLAND SS: .~-. /~ I i, We, `/oraes .~ /yla,~se/ ,and. !~''c~iorr/ ~. (ynnu/ !, the witnesses whose names are signed to the attached or foregoing instrument, ing duly qualified according to law, do depose and say that we were present and saw AND H. WAGONHLTRST sign and execute the instrument as the Codicil to his Last ill and Testament; that he signed willingly and that he executed it as his free and vol tary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testator signed the Codicil as witnesses; and that to the best of our knowledge, the Testat r was at that time eighteen or more years of age, of sound mind and under no constraint r undue influence. ', ~.' ' ~. Sworn or affi ed to and subscribed to before me by ~mps ~ /ya ~'se,( and /~,'ehoro/ ~ , annP// witnesses this dot= day of ~~6er ~~ , 2006. ~~ ~/ . n /~ ; . ~'~ Notary Pudic lGY.ax vS.`; ffi.Y^.i:Cd:'e~~: ....I'a':acs:ti:::S.:;:[.:~.+'.~::-, ~I E[ ' E ~ j, t r.y ,' . ~~yr-tg nrr .- a.>' e'~ t ~ v ~''~! 'I • ~` ~' ._ r ~ :i., _ '~,