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Home My WebLink About08-10-101505610149 REV-1500 EX(°' '°' pennsytvania OFFICIAL USE ONLY PA Departmentof Revenue a`"'""O"°""~"`"'"o County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 10 0 01,1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 172 01 9445 02 23 2010 07 27 191,0 Decedent's Last Name Suffix Decedent's Frst Name MI Stover Lena R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Frst Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return D 2. Supplemental Return C7 3. Remainder Return (date of death prior to 12-13-82) Q 4. Limited Estate O 4a. Future Interest Compromise (date of C~ 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) D 9. Litigation Proceeds Received C] 10. Spousal Poverty Credit (date of death D 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -This section must be completed. All Correspondence and Confidential Tax Information Should be Directed to: Name Daytime Telephone Number Elyse E• Rogers, Esquire 71? 612 5801 Frst line of address Keefer Wood Allen 8~ Rahal, LLP Second line of address 635 N• 12th Street, Suite 400 City or Post Office State ZIP Code Lemoyne PA 17040 Correspondent's e-maiVa2idress: CSWlndler _keeferwood.com REGISTER Of~VjT1LLS USE ONL'1! ~:a ,_.. ..__ .-'1 ~. 's a '. ~ ~ _. ~ - ._ . ~ ~- ,.J ~~ f :; -, DATIrFILED '~~ ~. ~. __._, i r ~;--; _, --l ___ ,~ Under penalties of rjur dec rethat I have examined this return, including accompanyingschedules and statements, and to the best of my knowledge and t~elief, it is true, correct an o Ito eclaration a preparer other than personal representative is based on all information of which preparer has any knowledge. SIGNATUREOFP S IBLE FOR FILINGRETURN DAT --~,, ~G ADDRESS 4 5 ck oad Dover, PA 15 '" SIGNATURE P PAREROTH THAN ~ PRESENTATIVE DATE ADDRESS 635 .12th Street, i e 4 0 Lemoyne, PA 17043 PLEASE USE ORIGINAL FORM ONLY 150561149 Side 1 1505610149 ~l r J 1505610249 Rev-1500 DC Decedent's Social Security Number 1~ 2 01 9 4 4 5 Decedent's Name: Lena R. Stover RECAPITULATION 0.00 1. Real estate (Schedule A) • • • • • • • • • • ............................... 1 O • O O 2. .................................... Stocks and Bonds (Schedule B) 2• O • O O 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • • • • • • 3. 4. Mortgages and Notes Receivable (Schedule D) ••••••••••••••••••••••••• 4. O.OO 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) • • • • • • • 5. 19 O , 9 41 • 3 4 6. Jointly Owned Property (Schedule F) C~ Separate Billing Requested • • • • • • 6. 11,116 •9 8 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property O • O O (Schedule G) ~ Separate Billing Requested • • . • • • 7. 202,058.32 8. Total GrossAssets(totalLineslthrough7)••.•••••••••••••••-••••••••• 8. 16 , 362 •78 9. ............... Funeral Expenses and Administrative Costs (Schedule H) 9. 6 , 5 3 2 •8 3 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) • • • • • • • • • • • • • 10, 2 2 , 8 9 5 •61 11. .............................. Total Deductions (total Lines 9 and 10) 11, 17 9 ,16 2 •71 12. ............................. Net Value of Estate (Line 8 minus Line 11) 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which O.OO an election to tax has not been made(Schedule ))••••••••••••••••••••••• 13• 1 ? 9 ,16 2 •71 14. 1 ( ) ....................... Net Value Sub•ect to Tax Line 12 minus Line 13 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 O • O 0 IO • O O (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate x .045 17 9 ,16 2 .71, 16. 8 , 0 6 2 .3 2 17. Amount of Line 14 taxable 0' O0 0 • O0 at siblingrateX.12 17. 18. Amount ofi Line 14 taxable 0 • D 0 O • O 0 at collateral rate X .15 18 8 ,0 6 2 •3 2 1s. TAX DUE .................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Q Side 2 1505610249 1505610249 Rev-1500 EX Page 3 DPCedent's Complete Address: Fle Number 21 10 0311 DECEDENTS NAME Lena R. Stover STREET ADDRESS 1000 West South Street CITY Carlisle STATE PA ZI P 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Prior Payments B. Discount (1) 8,062.32 7,500.00 394.73 Total Credits (A + 13) (2) (3} 7.894.73 0.00 3. Interest 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. (4) (5) 167.59 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;••••••••••••••••••••••••••••• •••••••• ^ b. retain the right to designate who shall use the property transferred or its income; • • • • • • • • • • • • • • • • [] c. retainareversionaryinterest;or ••••••••••••••••••••••••••••••••••••••••••• •••••••• d. receive the promise for life of either payments, benefits or care? • • • • • • • • • • • • • • • • • • • 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ••••••••••••••••••••••••••••••••••••••• 3. Did decedent own an "in trust fog" or payable-upon-death bank account or security at his or her death? • • Q 4. Did decedent own an individual retirement account, annuity, or other non-probate property, which containsabeneficiarydesignation? ••••••••••••••••••••••••••••••••••••••••••••• IF THE ANSWER TO ANY OF THE ABOVE GIUESTIONS 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. Sect. 9116(a)(1.1)(i)]. For dates of death on or 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. Sect. 9116(a)(1.1)(ii)]. The statue 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. Sect. 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. Sect. 9116(1.2) [72 P.S. Sect. 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. Sect. 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. REV-1508 EX+(6-ss) COMMONWEALTH OF PENNSYLVANIA INHERITANCETAX RETURN RESID ENT D ECED ENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Lena R. Stover 21 10 0311 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Citizens Bank Checking Account 621873 102.42 Per 04/14/10 letter 2 Wachovia Bank CD 247412051329567 15,000.00 Per 04/07/2010 letter Interest on above item accrued as of decedent's death 16.53 3 Wachovia Bank CD 247412081635830 50,000.00 Per 04/07/2010 letter Interest on above item accrued as of decedent's death 36.17 4 Orrstown Bank CD 4000027629 10,000.00 Per 04/06/10 letter Interest on above item accrued as of decedent's death 5.21 5 Citizens Bank CD 6246747863 50,000.00 Per 04/14/2010 letter Interest on above item accrued as of decedent's death 4.93 6 Citizens Bank CD 6140833205 50,000.00 Per 04/14/2010 letter Interest on above item accrued as of decedent's death 4.93 7 PNC Bank CD 11020023104 15,000.00 Per 04/15/2010 letter Interest on above item accrued as of decedent's death 0.56 8 Highmark, healthcare premium refund 404.94 9 PA Dept of Revenue, 2009 PA-40 254.00 10 Highmark Refund 111.65 TOTAL (Also enter on line 5, Recapitulation) j _ 190,941.34 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+(01-~0) ~° Pennsylvania ; Cl(~F'ANT"+.k~N-'~ €JF R}:VF.Nl1{ INH ERITANCE TAX RETURN RESIDENTDECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: Lena R. Stover 21 10 0311 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 DE~:,EDENT A. Robert R. Stover 129 Old State Road Son Gardners, PA 17324 e. c. JOINTLY-OWNED PROPERTY: ITEM NUM. LETTER FOR JOINT TENANT DATE MADE JOINT DESCRiPTIONOFPROPERTY. INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCT NUMBER ORSIMILARIDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASS ET %OF DECD'S INTEREST DATE OFCIEATH VALUE OF DECEDENTSINTEREST 1 A PNC Bank Savings Account 5112053388 joint 20,198.65 50.000 10,099.33 with Decedent's son, Robert R. Stover Total account value $20,198.65 plus $3.76 accrued interest Per 04/15/2010 letter A Interest on above item accrued as of 3.76 50.000 1.88 decedent's death 2 A PNC Bank Checking Account 5112050507 2,031.53 50.000 1,015.77 joint with Decedent's son, Robert R. Stover Total value $2,031.53 Per 04/15/2010 letter TOTAL (Also enter on Line 6, Recapitulation) I 1 1,116.98 If more space is needed, insert additional sheets of the same size. REV-1511 EX+(10-09) pennsylVanla ri NnHr~^e NT €~f HE+~~~rvur INHERITANCETAX RETURN RESIDENTDECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Lena R. Stover 21 10 0311 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Hoffman-Roth Funeral Home 11 „362.98 2 Carlisle Memorial Service, Inc., date added to headstone 245.00 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address __ City State Zip Year(s) Commission Paid: 2. Attorney Fees 4,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State Zip Relationship of Claimant to Decedent a. Probate Fees: 343.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7 The Sentinel, legal advertising 166.30 8 Cumberland Law Journal, legal advertising 75.00 9 PNC Bank, overdraft fee 25.00 10 Boyer & Ritter, preparation of final income tax returns 145.00 TOTAL (Also enter on Line 9, Recapitulation) l 16,362.78 If more space is needed, use additional sheets of paper of the same size. l REV-1512 EX+(12-OS) r , Pennsylvania f71"PAR7'MENT of REVENUE INHERITANCETAX RETURN RESIDENTDECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Lena R. Stover 21 10 0311 Report debts incurred by decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) ~ ~ pennsywania SCHEDULE J 1~ p1~F'ARl ~'EN~ CJ~ RFVFNU INHERITANCETAX RETURN BENEFICIARIES RESIDENTDECEDENT ESTATE OF: FILE NUMBER: Lena R. Stover 21 10 0311 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBE NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY Do Not List Trustees OF ESTATE z TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under Sec. 9116(a)(1.2).] Jack M. Stover Son 56„015.24 485 Buck Road Dover, PA 17315 Emily J. DeRocco Daughter 56,015.24 708 A Street SE Washington, DC 20003 Robert R. Stover Son 67,132.23 129 Old State Road Gardners, PA 17324 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15TH ROUG H 18 OF REV-1500 COVER 5H EET, AS APPROPRIATE. TI NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. if more space is needed, use additional sheets of paper of the same size. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 012-736 ROGERS ELYSE EVELYN ESQUIRE KEEPER WOOD ALLEN & RAHAL 635 N 12TH STREET STE 400 LEMOYNE, PA 17043 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fofd ESTATE INFORMATION: ssN: 172-0~-9445 FILE NUMBER: 21 10- 031 1 DECEDENT NAME: STOVER LENA RITNER DATE OF PAYMENT: 05/ 1 2/201 0 POSTMARK DATE: 05/ 1 1 /201 0 COUNTY: CUMBERLAND DATE OF DEATH: 02/23/2010 REMARKS: RECEIPT TO ATTY SEAL CHECK# 176 101 ~ $ 7, 500.00 TOTAL AMOUNT PAID: REV-1162 EX(11-961 $7,500.00 INITIALS: WZ RECEIVED BY: GLENDA EARNER STRASRAt1C;H REGISTER OF WILLS TAXPAYER Estate of Lena R. Stover SSN: 172-01-9445 File No: 2110-0311 Attachment to PA Inheritance Tax Return Lena Stover's estate planning documents consisted of her Last Will and Testament which poured into her Revocable Trust. However, as of her date of death, the Revocable Trust was unfunded. Consequently, we have checked Box 7 that Decedent maintained a living trust and we have provided a copy of the Trust Agreement. However, Decedent did not make any transfers to this Trust and consequently all questions on Page 3 of the Inheritance Tax Return are answered in the negative . t LAST WILL AND TESTAMENT or LENA RITNER STOVER I, LENA RITNER STOVER, of the Borough of Carlisle, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. ARTICLE ONE TANGIBLE PERSONAL, PROPERTY 5 1. l I bequeath all my tangible personal property, including by way of illustration but not by ~vay of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my children living at my death, to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among my children, they shall take alternate turns selecting individual items with my oldest child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. ~ l .2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. 1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. / q r~ ARTICLE TWO RESIDUE ~ 2.1 I devise and bequeath all the residue of my estate to the then serving trustee of "The Lena Ritner Stover Revocable Trust" created under Agreement dated as of even date herewith, by myself, as Settlor, and myself, as Trustee, as the same may have been or may be fiirther amended or restated prior to my death {"My Revocable Trust"), to be distributed in accordance with the terms of said trust agreement, or if said trust agreement is not in effect a1: the time of my death, in accordance with the terms specified therein on the date of this Will or oj' its last publication by Codicil or otherwise. ARTICLE THREE APPOINTMENT OF FIDUCIARIES 3.1 I appoint my son, JACK M. STOVER, as Executor of this Will. If he is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint my daughter, EMILY' J. DcROCCO, as successor Executrix. All references herein to the "Executor" shall mean my originally appointed Executor or the successor Executrix, as the case may be. ARTICLE FOUR POWERS OF FIDUCIARIES 4.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. § 4.2 Any such fiduciary shall have the following powers, in addition to those given by lativ: J~a 5 4.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; ~ 4.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; § 4.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; 4.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in bool: entry form or unregistered or in such other form as will pass by delivery; ~ 4.2.E To engage in litigation and compromise, arbitrate or abandon claims; ~ 4.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; ~ 4.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; and 4.2.8 To disclaim any interest I inay have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and t11e beneficiaries thereof. ARTICLE FIVE PROVISIONS FUR TAXES S 5.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to arty property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed of by Article T~vo of this Will and allocated among beneficiaries in accordance with the provisions of My Revocable Trust., All ~,~ interest with respect to any such taxes shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not make apportionment amon;~ or seek reimbursement from the beneficiaries, recipients or owners of such property for any suc~.1 taxes, penalties or interest, except as provided in My Revocable Trust. ARTICLE SIX PROVISIONS FOR DEBTS AND EXPENSES 6.1 I direct that any of my legally enforceable debts, any expenses of my last illness, filneral and burial, and any of the administrative expenses of my estate, shall be paid from the principal of that pol-tion of my estate disposed of by Article Two of this Will. ARTICLE SEVEN MISCELLANEOUS PROVISIONS § 7.1 As used lil t1llS W111, the terns "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. § 7.2 If any person and I die under such circumstances that it is impossible to determine ~~~hich of us survived, it shall be conclusively presumed and this Will shall be construed as if such person had predeceased me. 7. ~ An individual fiduciary shall be entitled to receive reasonable compensation foie such fiduciary's services hereunder. ,_ ~~ § 7.~1 Whenever a fiduciary is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as detel-mined in such fiduciary's sole discretion. exercised in good faith), the fiduciary may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), withoi.rt liability on the part of the fiduciary to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. [The balance of this page is intentionally left blank.] 5 ~~ ~. o) IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of 2000. ~,, {SEAL) Lena Ritner Stover Signed, sealed, published and declared by the above named LENA RITNER STOVER as and for her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing at ~.~~.~~. ~- Residing at .--~ = , ~ ~: ~~ /' -- ~"' ~ f~ Residing at tea. l 7 p ~5 ;~ .- l ~ ~ ~ ~ /iV _ ~.-- ~d ~~~ Y ~ `jr l ~ i Ta ~.~ -6- ~~r~. r- COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF a ~_. ~.~~. We, LENA RITNER STOVER, the testatrix, and ~ ~cI ~'c~,` ~'~ ~. ~~ ~C.~) {~ ~'-j'~' and -~~ ~ (,,cJ y-'p(,c.~ ~~~ ,the witnesses, whose names 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:, that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to the best of his or her lcnowledge the testatrix was at that time 1 S years of age or older, of sound mind and under no constraint or undue influence. Lena Ritner Stover ~ ~ ~.. Witness ,,~~ - ~~ ~~-mot _ Witness Subscribed, sworn to and acknowledged before > ~e by LEN RITNER STOVER, the: t atria, and subscribed and sworn to before me by , /~~rYtD,~ ,r <,c~ and ~'1 .~ . ,,rc~ ,witnesses, this ~P 1 day of , 20~. (SEAL) /~~~-~~ Notary Public My Commission E Notarial Seal Christine Brody, Notary Public es: My CommS suo ~ D pipes Jufy 29 2002 Member, Pennsylvania Association of n~~ra~~o~ -7- 223714-1; 1-lBG1 General REVOCABLE TRUST AGREEMENT THE LENA R.ITNER STOVER REVOCABLE TRUST THIS AGREEMENT is made and entered into this ~/~ day of 2000, by and between LENA RITNER STOVER, of Cumberland County, Pennsylvania (the "Settlor"), and the said LENA RITNER STOVER, as Trustee (the "Trustee"} VVITNESSETH: WHEREAS, the Settlor has transferred certain assets as set forth on Schedule "A," attached hereto and made a pal-t hereof, to the Trustee; and WHEREAS, the Settlor may be desirous in the future of placing the active management and control of certain other property in the hands of the Trustee. NOW, THEREFORE, for and in consideration of their mutual covenants and promises, the Settlor and Trustee agree as follows: ARTICLE ONE TRUST ASSETS 1.1 The Settlor, or any other party or person, may from time to time make policies of insurance on the Settlor's life payable to the Trustee or ilzay transfer other assets to the ,~~~~' Trustee, subject to the terms of this Agreement, by inter vivos-grant or by Fill. The trust assets shall include the proceeds of all insurance policies payable to the Trustee and all such other added assets (collectively the "Trust Assets"), which shall be held, administered, distributed and governed by the Trustee, IN TRUST NEVERTHELESS, in accordance with the provisions of this instrument and any amendments hereto. ARTICLE TWO DURING THE SETTLOR'S LIFETIME X2.1 During the Settlor's lifetime, the Trustee shall leave, hold, manage, invest alld 1'e111vest the Trust Assets, collect the income, and 52.1.1 The Trustee shall pay or apply the entire net income as the Settlor may from time to time direct in writing. The Trustee shall also pay t0 the Settlor SuCll St1mS fl"Olll Or pOTt10I1S Of the pi'111Clpal Of the tl'USt as the Settlor may from time to time request in writing delivered to the Trustee during tl:e Settlor's lifetime. X2.1.2 The Trustee shall pay and use such portion Or all of the income and principal of the Trust Assets as the Trustee, in the Trustee's sole discretion, shall deem necessary from time to time to provide for the proper maintenance, support, medical, hospital, nursing or nursing home care of the Settlor. ARTICLE THREF, UPON THE SETTLOR'S DEATH 3.1 Upon the death Of the Settlor, all assets shall be distributed to the Sett~or's issue then living; per stirpes. -2- ~~r ARTICLE FOUR APPOIl®1TIVIENT OF FIDUCIARIES X4.1 Upon the death, resignation or earlier incapacity of the Settlor as certified by the Settlor's then attending personal physician, the Settlor appoints the Settlor's son, JACK M. STOVER, as successor Trustee. If, for any reason whatsoever, JACK M. STOVER is unable, tuzwilling or ceases to serve, the Settlor appoints the Settlor's daughter, EMIL'Y' J. DeROCCO, as Trustee. All references herein to the "Trustee" shall mean the originally appointed Trustee or the successor Trustee then serving, as the case may be. ARTICLE FIVE POWERS OF FIDUCIARIES X5.1 No fiduciary under this Agreement shall be required to give bond or other sectrrit}~ for the faithful performance of the fiduciary's duties. 5 ~.2 Any such fiduciary shall have the following powers, in addition to those given by law: X5.2.1 To invest in, accept and retain any real or personal property, including stock. of a corporate fiduciary or its holding compan}~, without restriction to legal investments; ~~.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or Credrt, wllh Or Wltllotlt SeCtlrlty; 5 5.2.3 To borrow money from any person including any fiduciary acting hereunder, and to moI-lgage or pledge any real or personal pIoperty; X5.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or -J- ~~~ in book entry form or uiu-egistered or in such other foi-~n as will pass by delivery; X5.2.5 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; 5.2.6 To terminate any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establisl-iment or continuance of the trust advisable, and to make immediate distribution of the then remaining mist property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, tivithout notice to them and without the necessity of filing an account in any court; S 5.2.7 To execute any agreement relating to the disposition or redemption of any business interest that may be a part of the trust estate, whether the same involves a proprietary interest, a partnership interest or stock in a closely held corporation; ~~.2.8 To operate or arrange for the operation of any business interest held hereunder, and to join or become a party to, or to oppose, any reorganization, readjustment. foreclosure, merger, voting trust, dissolution, consolidation or exchange relating to any such business interest; X5.2.9 To engage in litigation and compromise, arbitrate or abandon claims; X5.2.10 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between income and principal, such apportionment to be made so as to balance fairly the interests of any income beneficiary and the remaindermen; and -4- ~,~~' X5.2.11 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such tales, witllouit obligation to adjust the distributive share of income or principal of any person thereby affected. ARTICLE SIX PROVISION FOR TAXESZDEBTS AND EXPENSES X6.1 The Settlor's legally enforceable debts, any expenses of her last illness, funeral, burial and administrative expenses of 1}er estate ("Debts and Expenses") and estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of the Settlor's death to any government or subdivision thereof upon or tivith respect to any property subject to any such tax ("Death Taxes"), and any penalties thereon, or any portion thereof, shad be paid out of the principal of that portion of the Trust Assets disposed of by Article Three hereof without apportionment among or reimbursement from the beneficiaries, recipients or owners of any such property subject to Death Taxes by reason of the Settlor's death. ARTICLE SEVEN REVOCABILITY X7.1 The Settlor may, by instrument in writing delivered to the Trustee, modify, alter or revoke this instrument in whole or in part; provided, however, that the duties, powers, compensation and liability of the Trustee shall not be changed withouit the written consent of the Trustee. -5- ~~~~ ARTICLE EIGHT 1VIISCELLANEOUS PI~.OVISIOle1S 8.1 As used in this Agreement, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to tinge, or the corresponding provision of subsequent law. 8.2 Whenever the Trustee is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21 j years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution. directly to such beneficiary inappropriate (as determined in the Trustee's sole discretion exercised in good faith), the Trustee may distribute such property to the person who has custody of such beneficiary, may apply such property- for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, tivhether then serving or selected and appointed by the Trustee (including the Trustee), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see to the application of such property. This provision shall not if1 any way operate to suspend such benef ciary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. 8.3 Except as otherwise may be provided in this Agreement, during the continuance of an}~ of the trusts created hereunder and thereafter until the property is distributed -6- l`~/~_~ to and received by an_y beneficiary hereunder, the principal sums thus held in trust for any belleficialy, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, Liabilities or torts of such beneficiary now or hereafter made, COnlracteCl, 111cllrred OI' COm1111tted, but shall be absolutely free from the same, and such bene:ficiar}~ shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the Income. X8.4 An individual fiduciary shall be entitled to receive reasonable compensation for- such fiduciary's services herel.ulder. ~ 8. ~ This instrument and any trust created hereunder shall be governed by t:f1e laws of Pennsylvania and shall have its sites in Cumberland County, Pennsylvania. Ili WITI~IESS WHEREOF, LE1>IA RITI~ER STOVER., as Settlor and as Trustee, has hereunto afiiled her hand and seal and caused this instrument to be duly executed on the date and year first written above. WITNESS: - , -7- SETTLOR: Lena Ritller Stover TRUS"I'EE: ~~ Lena Ritner Stover ~~~ THE LENA RITNER STOVER REVOCABLE TRUST SCHEDULE A ~` .~='~ _ ~~-~~~~" ~~ WITNESS: r~ o „~ ~~ ~ ~~a..Lst~~!~ -8- SETTLOR: ~~~~~=r-~ir~~ (SEAL) Lena Ritner Stover TRUSTEE: ~' ~ ,. ~ ., Lena Ritner Stover -~0~~ COMMOIti1WEALTH OF PENNSYLVANIA ~~r ss. COUNTY OF `'---%,~~,Cc..-~~ .,~ On this the ~~~' ~'~ day of ~~'-~- / _ ,~- ~ _-__ , 2000, before me, a notary `r public, the undersigned officer, personally appeared EI'dA RITIdTER STOVER, known to 111e (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~ ~ Notary Public My Conunission Expires: (SEAL} Notarial Seal Christine Brody, Notary Public Harrisburg, Dauphin County ~,4y Commission Expires July 29, 2002 Member, Pennsylvania Association of Notaries -9- 223723-1 ; f If3G 1 Genera! ~/, - ~l~f ~~ iiz~n~ ~~r~ Account Number 6218731735 Account Title LENA R STOVER Date Opened 5/22/2007 Account Type Checking Principal Balance as of DOD $102.42 Interest from Last Posting to DOD $ .00 Account Balance as of DOD $102.42 YTD Interest to DOD $ .02 Fax Tran~mis~ion 4/7/U010 10:45;17 AM PACE 1/Q02 Fax Server ~~~ ~~~ Reference ID: 3001803 Wacrtovia Sank Hnlnnce Confirntntion Services P O Box 4002 Roanoke, VA 24022 April 7, 2010 REEFER WOOD ALLEN &, RAHAL LLP SUBJECT: Veriftcation / Confilrnation of Account and Balance Information provided for: Custnzncr: LENA R STOVER (S5N# X~-XX-9445) Date flf Death: February 23, 201Q Denos+t Accou~tt Information Account Account Date of Death Average Balances Datz Maturity Interest Accrued 1'TD Date Type Number Balance Opened Date Rate Inrterest Interim Paid Closed CERTIFICATE OF S67 DEPOSTT i F.C7AL TITLE LENA R STOZ'ER )AC}: M STOVEILPOA $1S;UOO.UO 9,~14I2000 $16.53 $107.60 4,Z "2010 CERTIFICATE OF ffi0 DEPOSIT T F',C',A1, TTTT ~ I FNA R ST(1ZrRR ]ACk M STO~IER,POA $50.000.00 9!18I~001 $36.17 $37438 4.1Z!2010 Page 1 of Z ~~ ~~~~z~~ Bn . Account Number 6140733205 Account Title LENA R STOVER Date Opened 9/17/2001 Account Type Time Deposits Principal Balance as of DOD $50000.00 Interest from Last Posting to DOD $4:93 Account Balance as of DOD $50004.93 YTD Interest to DOD $126.55 ~ ~it~~~s~ Bra~C Account Number 6246747863 Account Title LENA R STOVER Date Opened 6/22/2005 Account Type Time Deposits Principal Balance as of DOD $50000.00 Interest from Last Posting to DOD $4.93 Account Balance as of DOD $50004.93 YTD Interest to DOD $126.55 O~sTOwNBn~ A Tradition of Excellence ~Y.~ .. 77 East King Street Shippensburg, PA 17257 April 6, 2010 Keefer Wood Allen & Rahal, LLP Attorneys at Law 635 North 12th Street, Suite 400 Lemoyne, PA 17043 Attention: Elyse E Rogers Shirley Wescott Orrstown Bank PO Boa 250 Shippensburg, P a 172 5 7 Phone 717.530.2515 Re: Estate of: Lena R Stover Date of Death: 2/23/10 I T IS HEREB ~' CE~Z TIFIED THAT THE AB O IjE NAMED DECEDENT, ON THE ABOVE DATE, HAD THE FOT~LOT~TrING ACCOUNTS' N~ITH ORRSTOWN BANK: E'ER TIFICA TE OF DEPOSIT /1.ccount # Title of Account 4000027629 Lena R Stover Best regards, ~~~ ~l l l~ I CV W eSCOtt T~CCe~`~tlOnlSt Date opened Principal Accrued Interest DOD Bal 8/18/08 10,000.00 5.21 $10,005.21 ,~ h~;'~, ~~ ~'1'~C L,~#~?I~IG TEL ~`,h'~ April 15, 2010 Elyse E Rogers Esq. Keefer Wood Allen & Rahaa LLP Attorneys at Law 635 North 12th St Ste 400 Lemoyne, PA 17043 RE: Lena R Stover SSN: 172-01-9445 DOD: 02-23-2010 Dear Ms. Rogers: In response to your request for Date of Death {DOD) balataces for the customer noted above, our xecords show the following: Certificate of Deposit Account # 1 1 020023 1 04 LENA R STOVER DOD balance: ~ 15,000.00 + 0.56 accrued iratexest Interest paid 01-01-2010 thru 02-23-2010 ~ 11.46 YTD Checking Account Account ~ 511205D507 LENA R ST'O~ER ROBERT ~, STOVER DOD balance: $ 2,031.53 non interest bearing Savings Account Account # 5112053388 LENA R STOVER ROBERT R STOVER DOD balance: ~ 20,198.65 + 3.76 accrued interest Interest paid Ol-O1-2010 thru 02-23,2010 ~ 11.30 YTD Established: 1 Z-15-2006 Established; 10-16-2D08 Established: 10-16-2008 P~~P 1 of ~ =iC ~~~~K %' ~- lG~-~ l=7 Safe Deposit Boz The decedent maintained safe deposit box 2264 LENA STOV~I~ Located at: Carlisle Branch 1 OS Noble Bled Carlisle, PA 17013 (717) 243-6021 i r ~ n/ ; n ~ihnr ~ L.' L 11~~,, „~~~ ~ , Pease note that this office provides date of death balances for deposit accounts (~R.As, CDs, Checking at~d Savings). We do not process any financial transactions or provide statements, If you need assistance with ' any of these items, please call 1-888-PNC-BANK (1-888-762-2260 or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC n__.. •, _r r, - - i. ., - ~ - - ~ - - - r - - i - ~ - 1~ _ ,__ ~. ~'1~C L.~AtTt~iG ?~!~ W1~'~ April l~, 2010 Elyse E Rogers Esq. Keefer Wood Allen & Raba] LLP Attorneys at Law b3 ~ North 12~' St Ste 400 Lemoyne, P A 17043 RE: Lena R Stover SSN: 172-01-9445 DOD: 02-23-2010 Dear Ms. Rogers: In response to your request for Date of Death (DOD) balances for the customer noted abo~~e, o-ur records show the following: Certif~cxte of Deposit Account # 11020023104 Established: 12-15--2006 LEI~IA R STOVER DOD balance: ~ 15,000.00 + 0.56 accrued interest Interest paid O 1-01-2010 thru 02-23-2010 ~ 11.46 YTD Checking Account . Account, X112050507_,-R_-~~~ Established: 10-16-2008 LENA R STOVER ROBERT R STOVER DO.D balance: ~ 2,031.53 non interest bearing Savings Account -~- Accou.z~t # 5112053388 Established: 10-16-2008 LENA R STOVER ROBERT R STOVER DOD balance: ~ 20,198.65 + 3.76 accrued interest Interest paid O 1-01-2010 thru 02-23,2010 ~ 11.3 0 STD P~~~ 1 ref