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Home My WebLink About08-26-10s:~t~ ~~l,i?I~O~ OFFICIAL USE ONLY t'A L~..partmPnt of Re~~ c.•u~_ 's.y~~ ,r?io --°- - E~ur~au of ir,di:^duat-~•,ixc.s o~n,~`~ ~ County Cnde Year.......... f"ile Number lfdrl~_RIT~iNCE TAX RETURN ,. , z _ °O BOX 2bJCCti. ~ r ~ ~ 6 _ _ Harrisburg, FA i7~:'~ -o%=~~ ~ ltESlDENT DECEDENT '= ~ r '~ ~' 1 ~ ~- ENTER DECEDENT" INi=ORMIaTI~N EsLt_Oiti+`,l-~~~~"~~~~~ ~~- --~ Social Securty Numtier i_.~~3i?~ _.: 7r:ate, M~:':~~J'fY`(Y Date of Birth MMDDYYYY 219-01-1435 i?!21i:%Ol)r ' 07/05/1914 _ _ __ Decedent's Last rvan•r~~ Suffix Decedent's First Name Mi Everhart Wilson G __ _ _ (If Applicable) Enfor Sur+riv4nq g~uu:,~~'s ta;f~-,~-n2tior, ~e~nw Spouse's Last Name Suffix Spouse's First Name P~?f Spouse's Social Security Numtir;r THIS FCFTURN MUST BE FILED IN DUPLICATE WITH THE __ _ REGISTER OF WILLS FILL IN APPROPrtiA, ` ~3VA1_S ESELGV'J ~ 1. Original Re~urn C-~. '.. Supp!nrr~entai Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited E.st~~ie cL'~ =a. ='uture In`crest Compromise (date of O 5. Federal Estate Tax Return Rt:y+_~ired ~eatt~ a,`te; 12-12-82) O 6. Decedent Died testate i:~ ?. GE~cF?dent P~laintained a Living Trust __ 8. Total Number of Safe Deposit Boxes (Attach Copy of Wiiil ;titt<.;,h Copy of Trust) O 9 Litigation f roceeds Received f:~) ' D SNc.~usal Poverty Credit (date of death O 11. Election to tax und~,r Sec. 9'i 13(F,} 7t~~tween 12-31-91 ar7d 1-1-95) (Attach Sch. U) CORRESPONDENT - THIS SECTION ~~!UST BE COMPLETEr1~. ALL. CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED 70' Name Daytime Telephone Numiber William E. Miller, Jr. __ (717) 737-9210 -4 , REGISTER OF V1J1Lt~S USF ONLY' ~~ _ 1 '__-~I ~ ~ First line of address ., - • i ' -~..'~ r -j ' :- 1822 Market Street ? ... ,.~, J ,v i i~ Second line of address ) ~_, __ __ _ _. ._ ~ -~ ~ - I - jj~ DAT6~F'ILEC ~. j City or Post Office State ZIP Code ' -,-L--------r ~.-~i • _. Camp Hill F'A 17011 `"" Correspondent's a-rnai! a~idrESS: r71iIILr:-~~:sc,C'IG+rc~('~1E~flX.net lhider penalties of par,ury. I declare `r.~Mt : ~ ~:: ::Y~>: ,~~r ,~dY~ra r urrr, ~~ ~_:.~tiiny accompanying schedules and statements, anti to the best of my !tnowledye a~+d belif(, ,i is true, correci and complete. L~ec!a~at:c,n ~ -~:~~_, e' :~!hF r ".~„~ tre ~:..~senai representatve is based on all information of which preuarer has arnr k.^.c•.~led:;e. SISNATIJRc OF PERSON RESFO'''SI~,LF_ ^k }~!'_.I~~G .'rli vn(` ~__L.~._._..~__ DAl"E ~.. _....., _.__. 1r...DREoJ SIGNATURE u!F F'^_„i~',r=Fti1.FEr`C,.~ ~ !-FER Tl1AP~~ REir'•~;t_r~~r, -~ t ~r'r- DATE ~- ~~, _ ... a_.T _ _ _..~.._-._.._._.___ _-... __..___._...__. _ . ~.. ADDR SS r. _ _..._ '"~`;"5.~.F.~;c:'. !.+ s;~ ~ r;~94idFfi7-L [''nRM ONLY .__.__~ _..Y ai~~ 'I _ ~::, ... -", :~`-~. I +.. ; ,~ _~ :,: _ ~~~~ J 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's Name: Wilson C. Everhart 219-01-1435 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 576,262.66 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 500.00 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 75,419.12 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 41,1 18.89 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 693,300.67 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 9,778.42 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ .. 10. 33,903.97 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 43,682.39 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 649,618.28 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 649,618.28 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 29,232.82 16. 29,232.82 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. 29,232.82 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610105 1505610105 REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME WILSON C. EVERHART -- STREET ADDRESS 325 WILSON LANE, BETHANY VILLAGE __ __ _ --- CITY MECHANICSBURG STATE ZIP PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 29,232.82 2. Credits/Payments A. Prior Payments 25,000.00 B. Discount 1,2.5.0.00 Total Credits (A + B) (2) 26,250.00 3. Interest (3) 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,982.82 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 :.......................................................................................... ^ X^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ x^ c. retain a reversionary interest; or .......................................................................................................................... ^ tl. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 0 3. Did decedent own an "in trust for" orpayable-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 tlesignation? ........................................................................................................................ X^ ^ 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)]. 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. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 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.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling 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-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER WILSON C. EVERHART 21-09-1191 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~~ Morgan Stanley brokerage account in name of Wilson C. Everhart, M.D., Revocable Trust, dated 216,083.04 17 February 2000, various mutual funds and individual stocks as per attached statement. 2. Vanguard mutual funds, Limited Term Tax Exempt Investment and Health Care Fund investment, 80,856.00 date of death balance, plus accrued dividends. See attached statement. 3. Fidelity Investments, Fidelity Puritan mutual fund, in name of Wilson C. Everhart, M.D., 257,961.86 Revocable Trust, dated 17 February 2000, as per attached statement. 4. GRC, LLC, a Pennsylvania limited liability company, which owns the oil and gas rights under 21,361.76 the Grays Run and Bear Hollow Clubs, leased to Range Resources, with the sale price determined by independent qualified oil and gas appraiser, 2.272 percent interest therein. TOTAL (Also enter on line 2, Recapitulation) I $ 576,262.66 (If more space is needed, insert additional sheets of the same size) 214 Senate Ave 7th Floor Camp Hill, PA 17011 tel 717 730 1800 fax 717 730 1894 toll free S00 237 1700 June 24, 2010 Wilson C. Everhart Jr. 2316 Yale Avenue Camp Hill PA 17011 Dear Will: Here are the values for your dad's accounts as of date of death: 12/21/09. 724-02380-19 Wilson C. Everhart TTEE T{BO ~y'ilson C Everhart MD MorganStanley SmithBarney Amount Description Price Value $35,362.40 Bank Deposit Program 1.00 $35,362.40 6 ~_ Berkshire Hathaway Inc Cl B 3298.95 19,793.70 - 732 Verizon Communications 33.02 24,170.64 627 Davis New York Venture Fund Cl A, :;: 30.68 19,236.36 1,404.967 Legg Mason Clearbridge Appreciation Fd Cl A 12.47 17,519.94 100,000 FirstBank of Puerto Rico .50% due 3;12/10 100 100,000.00 TOTAL $216,083.04 724-60021-12 Dr. Wilson Everhart IRS; Amount Description Price Value $281.44 Bank Deposit Program 1.00 X216.44 1,333.196 Davis New York Venture Fund 30.68 40,902.45 TOTAL _ $41,118.89 If you need anything else please let me lr~-!ow. b oons Registered Marketing Associate /dak The information herein has been obtained from so~:~rees we believe to be reliable, but we do not guarantee its accuracy or completeness. "Re -ards, - - - e bi.e K 14organ Stanle~~ Smith Barney LLC. Member SIPC. Wilson C. Everhart Jr. Tr UA 02-17-2000 Wilson C. Everhart M.D. Revocable Trust 2316 Yale Ave Camp Hill, PA 17011-5339 T - V~tit air ~ ~ Report for 12/21/2009 Client Services: 800-662-2739 Total report value: (Total report value includes any accrued dividends.) Page > 1 of 1 $80,856.00 Wilson C. Everhart, Wilson C. Everhart Jr., UA 02-17-2000 Wilson' C, Everhart M.D. Revocable Trust -Trust Account Account value summary Name Fund & Account Date Price Per Accrued Number Opened Shares Share Value* Dividends Ltd-Term Tax-Exempt Inv 0031-09942727303 05/11/2004 1,148.303. $11.05 $12,688.75 $17.36 Health Care Fund Inv 0052-09942727303 ! 08/20/2004 ` 553.884 , $123.04 $68,'149.89 - Totals $80,838.64 $17.36 * Doesn't include accrued dividends. 0884582025 01 /05/2010 06:02:01 Estate Valuation Date of Death: 12/21/2009 Valuation Date: 12/21/2009 Processing Date: 06/30/2010 Shares Security or Par Description 1} 16072.39 FIDELITY PURITAN TR (316345107) SH BEN INT Mutual Fund (as quoted by NASDAQ) 12/21/2009 Estate of: Wilson C Everhart Account: 2BT-206830 Wilson C Everhart MD Rev Tr Report= Type: Date of Death Number of Securities: 1 File ID: 06830 Mean and/or Div and Int Security High/Ask Low/Bid Adjustments Accruals Value 16.05000 Mkt 16.050000 Total Value: Total Accrual: Total: $257,961.86 257,961.86 $257,961.86 $o.ao 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 7.2.0) ~ ~ ~ '~ Summary of GRC LLC Operations GRC LLC was formed July 29, 2009, consisting of 44 members each having a 2.272 percent interest therein. Some members have elected to finance their buy-in fee of $21,361.76 with $2,000.00 down and the remainder at the rate of 8°lo for 10 years in equal quarterly payments of $707.78 beginning November 1, 2009. As planned the LLC would have a president, 2 vice presidents, a secretary and a treasurer who as the executive committee oversee the operations of the company. This can be changed if wished. The LLC owns the oil and gas rights under the Grays Run and the Bear Hollow Clubs about 6613 acres which is leased to Range Resources with the lease expiring in June 2011 if no drilling takes place. If royalties are paid, net income, less expenses, will be passed through to the members with a portion to the financing members used to pay their debt. Lindsay and Hagger are our CPA's and will do all bookkeeping, billing, Company tax return, etc. The LLC will hold annual meeting in conjunction the Grays Run Club meetings. Members can call special meetings if necessary. REV-1504 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF F{LE NUMBER WILSON C. EVERHART 21-09-1191 Schedule C-1 or C-2 (including aii supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. (I` more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & N1lSC. PERSONAL PROPERTY ESTATE OF FILE NUMBER WILSON C. EVERHART 21-Q9-1191 Include the proceeds of fifigation and the date the proceeds were received by the estate. A{{ property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert addifional sheets of the same size) Bethany Villa„ 3as w~r~ ~, (717) 591 June 28, 2010 Mr. Wilson C. Everhart, Jr. 520 Ritter Road, Suite 211 Mechanicsburg, PA 17055 Dear Mr. Everhart, Jr.: ement Center rg, PA 17055 766-0870 In accordance with the Bethany Village Residency Agreement signed September 12, 2006, Wilson C. Everhart chose the 100% refundable entrance fee option. Upon Mr. Everhart's death on September 29, 2009, a refund was requested and check number 0000178041 was issued on January 21, 2010 by Asbury Communities, Inc. in the amount of $68,689.45 to: The Estate of Wilson Everhart C/O Wilson C. Everhart, Jr. 5020 Ritter Road, Suite 211 Mechanicsburg, PA 17055 Should you need any other assistance with this matter, please feel free to give me a call at (717)591-8068. My best, 'tj ~~-~~ Stephanie Lightfoot Director of Sales & Marketing ~,''".....'~ ~~nirer r ~On ~~t ~ J ONTlNU7NG ARE EAGLE ACCREDITA'flOh pgOGRAM EQUAL HOUSING (U'~+MIS51~{ OPPORTUNITY An Equal Opportunity Employer • An F,qual Housing Opportunity Facilr't~~ Aji Asbury Community Page 1 of 2 BARRY SHELLER - Re: prod -Date of Death Request From: DATE OF DEATH REQUESTS To: SHELLER, BARRY Date: 7!6/2010 2:01 PM Subject: Re: prod -Date of Death Request Per you request, please find below the date of death values for Wilson C; Everhart, social security#219- 01-1435. 1. Account # 31443885, Balance $6654.43 + accrued interest $.24 -= $66.54.57 Total Let me know if there's anything else you need :-) Thanks, Sue Kimble Records Management /DOD Unit M&T Bank- "Understanding what's important." »> On Thursday, June 24, 2010 at 08:07, in message <32517101.32241277381235999.JavaMail.appowner@comrcu03cfinprod>, <BSHELLER(~mtb.com> wrote: Account Information Date of death: 12/21 /2009 Account Number: 31443885 Product Type: Deposit Account Additional Information His SS number is 219011435 Request Details Deliver to: Requestor Delivery Options: Mail file:ii~"'~I JOC~~~ri)~'TitS ;:e1~.- ,:~:;t.~li~.~~~.I'.~~N~'~~ l l'''~i .~.";cii`?k;t~11~<?:i~. ~C'IZl'?'~i~~ ;~-r~ r ~,~~ ' ~'' ; ~~ ~~: 7 ~ , i,~ ~~ ~ /~ ,~ 1 ~,r. r ~' ~.)~, ~"'~~_. _. _ i~.~. ILL,.., / ! . , .::~,.~.1,: : penn~y~var~ia DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT >~ ~ ~i E t31~ LE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUM81`R WILSON C. EVERHART 21-09-1191 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 yes. ITEi~t NUf~1BER DESCRIPTION OF PROPERTY iNCUJDE THE NAME OF THE TRANSFEREE, THE1R REU+TIDNSHIP TO DECEDENT AND TriE DATE OF TRP,NSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °~° OF DECD'S INTEREST - EXCLUSION (IF APP! ICAHLE} TAXABLE VALUE 1. Morgan Stanley IRA individual account in name of Wilson C. Everhart, 41,118.89 100 41,118.89 M. D., beneficiaries three surviving children of decedent, Jane E. Murray, Margaret E. Burton and Wilson C. Everhart, Jr., equally. . ~ v TOTAL (Also ender on Line 7, Recapitulation) $~ 41,1 18.89 If more space is needed, use additional sheets of paper of the same size. 21.4 Senate Ave 7th Floor Camp Hill, PA 17011 tel 717 730 1800 fax 717 730 1894 toll free 800 23 7 1700 June 24, 2010 Wilson C. Everhart Jr. 2316 Yale Avenue Camp Hill PA 17011 Dear Will: Here are the values for your dad's accounts as of date of death: 12/21/09. 72.4-02380-19 Wilson C. Everhart TTEL FBO ~ti'ilson C Everhart MD MorganStanley SmithBarney Amount Description Price Value $35,362.40 _ Bank Deposit Program 1.00 $35,362.40 6 Berkshire Hathaway Inc Cl B 3298.95 19,793.70 732 Verizon Communications 33.02 24,170.64 627 Davis New York Venture Fund Cl A, ~.: 30.68 19,23b.36 1,404.967 Legg Mason Clearbridge Appreciation Fd C1 A 12.47 17,5 L9.94 100,000 FirstBank of Puerto Rico .50% due 3;12!10 100 100,000.00 TOTAL $216,083.04 724-60021-12 Dr. Wilson Everhart IRA Amount Description Price Value $281.44 Bank Deposit Program 1.00 $216.44 1,333.196 Davis New York Venture Fund 30.68 40,902.45 TOTAL _ $41,1.18.89 If you need anything else please let me kr!ow. Re -ards, i' '__-~ - _- - ~. - ebbie Koons Registered Marketing Associate /dak The information herein has been obtained from so~:~-ees we believe to be reliable, but we do not guarantee its accuracy or completeness. 1~lorgan Sraniey smith Barney LLC. [ember SIPC. - ~ iR~-'V-~~11 C.~. ~- ~ r. r ~i L'telJ ~~~ ~~i~ penr~Sy~~~~3a DE?ARTMEN- CF REVENUc " ~ ItJHE~f"ANCc TAB: RE'fUP.N RESIDEYT DECrDE~vT ~~ ~ ~~:~ ~ ESTATE QF - -~ FILE NttMSER W4LSON C. EVERHI~,RT 21-09-1 i 91 ~ec>v~er:#'s d°l~ts must be i•Eported on Scfieduie I. ITEM NUMBER DESCRIFTi01~ A. FIJNERA.!_ EXPt SES: 1' Myers runeral Home, Newror-t, PA 2. Si. Stephen's Cathedral, ha;risburg, F';~.: Sexton's charge Organist's charge Flowers Memorial service catering Memorial service piar,ning meetir~:as meals charges B• ADMINI5TRATIVE CGSTS: Personal Representati~re Commissions: Na,; ~c;~; ~~ Persona; Repl CjtiiltallVEij) j^,T11SO11 C . Everhart , Jr . street Address _ 5~2~ Ritter' Road,. ii _ . 211 city A~echanicsburg State~_ZIP 17t'~55 Year(s) Commission Paid: __ _ _ - _ _, Z. Attorney =ees: 3. Family Exemption: (If devedent's address is not the same as claimant's, attach explanation.). Claimant Street Address City ~` - Relationship of Claimant to Decedent 4. Probate Fees: 5• Accountant Fees: 6• Tax Return, Preparer Fees: 7, MST Bank, estate checking a~eo:~nt ci~ecks a. Bethany Village, nurszs git#~ 9- U Haul~Truck, more personal items sro,~ apartment 'io• US Pcstai Service, mzfl c>~arges ~ ~ . Headsfione - grave marker tl1`(HL ~HISQ enef Ufi u1IC ~, fVCLaUi.Lillalllill~ , a .~ -- _~ Tr !TfGr~' Space iS ne°fl'Ed; l!52 add'1+1^~~?~~ 51i ~'3 ~i paper of ttie SerilF SiZ2. AM~IlNT ~,o83.8S 75.aG ~~ 5o.aa 200.OG 373.86 315.QG -n- 4,250.Ga 477 .50 72a. a"0" 9.75 S8. Ga 45.44 1 G.02 2aa.oa 0.778.4 ~zEV-rt.~iz Ex~ xz~~o~;) .r.~%~~ SCHEDULE I ~~~~ ~ @ pennsytvania DEPARTMENT OF REVENUE _~ _ DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMIBER WILSON C. EVERHART 21-Q9-1191 Report debts incurred by the 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. PROMISSORY NOTE X19,361.76 July ~_, 2009 1. FOR VALUE RECEIVED, the undersigned, WILSON C. EVERHART, MD, an individual (collectively with his successors and assigns referred to herein as "Borrower"), c/o Wil Everhart, having an address of 5020 Ritter Road, Suite 211, Mechanicsburg, Pennsylvania, 17055, hereby promises to pay to the order of GRC LLC, a Pennsylvania limited liability company (collectively with its successors and assigns referred to herein as the "Company"), having an address of 1460 Washington Blvd., Williamsport, Lycoming County, Pennsylvania, 17701, the principal sum of NINETEEN THOUSAND THREE HUNDRED SIXTY-ONE DOLLARS and SEVENTY-SIX CENTS (19,361.76), together with interest on the principal balance outstanding hereunder, as follows: 2. Interest. Commencing on the date hereof, and prior to the occurrence of an Event of Default (as defined below), the outstanding principal balance hereunder shall bear interest at the rate per annum equal to 8%; and following the occurrence of an Event of :Default, the outstanding principal balance hereunder shall bear interest at the rate per annum equal to 8%. In no event, however, shall the rate of interest exceed the maximum rate, if any, allowable under applicable law. Interest shall not be compounded. 3. Principal Payments. (a) Borrower shall make mandatory principal payments 1-~ereunder equal to all distributions .received in respect of 1_imited liability company interests of Lendea~ owned by Borrower, in excess of distributions made in the minimum amount necessary for Borrower to pay income taxes in respect of Lender's taxable income. (b) Principal and interest outstanding under this Promissory Note shall be repaid to Lender in quarterly installments commencing on November 1, 2009, each installment to be in an amount exactly sufficient to amortize the principal in 40 equal quarterly installments so that the entire principal is paid in full on the lOt" anniversary of the date hereof (the "IVlattirity Date"). All such quarterly installments shall be applied first to accrued but unpaid interest and. then to the unpaid principal amount of this Promissory Note. 4. Form of Pa_~. All payments of principal and interest shall be made by Borrower in lawful money of the United States of America by check or by wire transfer to an account designated by Lender. 5. Pre-Pant. From and after the date hereof, Borrower shall have the right at any time and from time to time to pay all or any portion of the principal amount hereof prior to the Maturity Date; provided that each prepayment shall be applied first against accrued but unpaid interest, if any, and then against principal outstanding. There shall be no premiurr7 or penalty in connection with any such prepayment. 6. Consequences of Default. Upon the occurrence of an Event of :Default, the entire unpaid principal balance of this Promissory Note, together with accrued but unpaid interest thereon, at the option of Lender and without notice to Borrower, will become due and payable immediately with interest, and payment of the same may be enforced and recovered by the entry of judgment of this Promissory Note and the issuance of execution thereon. In addition to all of the sums payable hereunder, Borrower agrees to pay Lender all reasonable costs and expenses incurred by Lender in connection with any and all actions taken to enforce collection of this Promissory Note upon the occurrence of an Event of Default, including all reasonable attorneys' fees. 7. Definition of Event of Default. For purposes of this Promissory Note, Borrower shall be in default hereunder (and an "Event of Default" shall have occurred hereunder) upon the occurrence of any of the following events: (a) Nonpayment when due of any principal due hereunder which nonpayment shall continue for more than thirty (3 0) days after receipt of written notice from Lender to Borrower of such nonpayment; (b) Borrower commences any case, proceeding or other action under any existing or future law of any jurisdiction, domestic or foreign, relating to bankruptcy, Insolvency, reorganization or relief of debtors seeking (i) an order for the relief or readjustment of any indebtedness of Borrower, (ii) to adjudicate Borrower bankrupt or insolvent, (iii) reorganization, winding-up, liquidation or dissolution of Borrower, or (iv) appointment of a rE;ceiver, trustee, custodian or othel• similar official for Borrower or for all or any substantial part of Borrower's assets (each a "Bankruptcy Action"); (c) Borrower becomes the debtor named in any Bankruptcy Action brought against Borrower which results in the entry of an order for relief of any such adjudication or appointment which order remains undismissed, undischarged or unbonded for a period of 60 days; (d) Borrower takes ally action ire furtherance of, or indicating; his consent to, approval of, or acquiescence in any of the acts set forth in clauses (b) or (c) above; (e) Borrower generally fails to, or is unable to, or shall admit in writing leis inability to, pay leis debts as they become due; (f) Borrower makes a general assignment for the benefit o.f his creditors; or (g) Borrower transfers or attempts to transfer any of the Pledged Membership Interest For purposes of this paragraph, the term- transfer shall mean the sale, assignment, transfer, gift, redemption or other disposition, pledge or encumbrance of the Pledged Membership Interest in any manner whatsoever, whether voluntary or involuntary, by operation of law or otherwise. 8. Remedies. The remedies of the Company provided herein c-r otherwise available to the Company at law or in equity shall be cumulative and concurrent, and may be pursued singly, successively or together at the sole discretion of the Company, and may be exercised as often as occasion therefor shall occur; and the failure to exercise any such right or remedy shall in no event be construed as a waiver or release of the same. 9. Set-Off. The Company shall have the right to set off unilaterally (a) any mandatory principal payments required to be paid by Borrower to the Company under Section 3(a) of this Promissory Note, or (b) any amounts due under this Promissory Note following an Event of Default, against any amounts owed or owing by the Company to Borrower, whether such amount is 2 owed or owing by the Company to Borrower under an agreement between the Company and Borrower or otherwise, and thereupon to pay Borrower only the net amounts remaining due to Borrower from the Company, if any, after discharge of such amounts owed by Borrower pursuant to this Promissory Note. 10. Grant of SecLtrity Interest. (a) To secure payment and performance of Borrower's obligations and liabilities hereunder, Borrower hereby creates in favor of, and pledges, transfers and ,grants to the Company a continuing lien on and security interest in the 1 limited liability company interest of the Company (the "Pledged Membership Interest"), purchased by Borrower pursuant to that certain Subscription Agreement dated as of June 10, 2009 by and between Borrower and the Company, together with any dividends, cash or property received in exchange or in substltutlon for the Pledged Membership Interest, and other distributions which may be made on, or distributed in consequence of the ownership of, the Pledged Membership Interest; and any and all securities, instruments or distributions of any kind issuable, issued or received upon conversion of, in respect of, or in exchange for the Pledged Membership Interest or such other assets, including, but not limited to, those arising from a stock dividend, stock split, reclassification, reorganization, merger, consolidation, sale of assets or other exchange of securities or any dividends or other distributions of any kind upon or with respect to the Pledged Membership Interest or such other assets (collectivel-y, t11e "Collateral"}. In the event subscriptions, ~xTarrants, options or other rights are issued in connection with any Collateral, such subscriptions, warrants, options and rights shall be deemed to be part of the Collateral. (b) In the event that Borrower defaults on his obligations under this Promissory Note, the Company lnay take title to and sell or otherwise transfer the Pledged Membership Interest, subject to the terms and conditions of the LLC Agreement. 11. Borrower Representation and Warranty. Borrower hereby represents and warrants that he has not sold, assigned, transferred, mortgaged or pledges and of his right, title and interest in ally of the Pledges Shares to any person other than the Company. 12. Notices. All notices, consents, demands, requests, approvals, and other communications which are required or may be given hereunder to either of t11e parties to this Agreement shall be in writing and shall be deemed to have been duly given to a party hereto, subject to the further provisions of this Section 12, when hand-delivered to such party or sent by certified. or registered mail, return receipt requested, with proper postage prepaid, or by any United States national overnight. delivery service, with proper charges prepaid, or by facsimile with receipt confirmed, to such party at his address set forth below (or at such other address fora party as shall be specified by such party by like notice): If to the Company: GRC LLC 1460 Washington Blvd. Williamsport, Pennsylvania, 17701 3 With a required copy to: Robert B. Wayne, Esq. Elion, Wayne, Grieco, Carlucci, Shipman & Irwin, P.C. 125 East Third Street Williamsport, PA 17701 Fax number: (570) 326-1585 If to Borrower: Wilson C. Everhart, MD c/o Wil Everhart 5020 Ritter Road Suite 211 Mechanicsburg, PA 17055 With a required copy to: Borrower's legal counsel, if any, at such name and address as may be provided by Borrower in accordance with this Section 12. Such notice shall be deemed to be received when delivered if delivered personally, or the next business day after the date sent if sent next business day service by a United States national overnight delivery service, or three business days after the date mailed if mailed by certified or registered mail, or upon receipt of confirmation of delivery if sent by facsimile. Any notice of any change in such address shall also be given in the manner set forth above. Whenever t:he giving of notice is required under this Agreement, the giving of such notice may be waived in writing by the party entitled to receive such notice. 13. Governing Law. This Agreement shall be governed by, and construed in accordance with, the laws of the Commonwealth of Pennsylvania, without giving effect to any choice of law or conflict of law provisions or rule (whether of the Commonwealth of Pennsylvania or otherwise} that would cause the application of the laws of any jurisdiction other than the Commonwealth of Pennsylvania. 14. Binding Effect. This Promissory Note shall be binding upon Borrower and his successors and assigns and shall inure to the benefit of thE; Company and his successors and assigns. Until notice to Borrower in accordance with Section 12 of any assignment of the Company's rights hereunder, Borrower may treat the Company as the owner hereof for all purposes. 15. Gender. Pronouns of either gender or neuter shall include, as appropriate, the other pronoun forms. 1.6. Amendment; Waiver. No amendment of this Promissory Note shall be effective unless such amendment is made in a writing executed by both parties hereto, and no waiver of any term or condition herein shall constitute a general, further or continuing waiver of such term or condition for future purposes. 4 17. Counterparts. This Agreement may be executed in two or more counterparts, each of which shall be deemed an original, and all of which together shall constitLlte one and the same instrument. IN WITNESS WHEREOF, Borrower has duly executed this Promissory Note on the day and year first above mentioned. W1t11eSS: i 1 f ~~ ~ 1 _ Wilson C. Everhart, MD I r r ~~ j~~~e-,. G~~1 7~'i"'~:(-'' r1; ~u'l - l iL% ' ~ vim: `~ 5 URC LLC -Promissory Note .Amortization Schedule 10/ Rate Period: ~ ; i Quarterly 1 ~ ! L ~ Nominal Annual Rate: ___ -- 8.000% ._._.__,. _._.___ ___-_._t __.. - - -._ ! ~ ~ fi , _ ~ ~ CASH FLOW DATA _ _ j j -__ _._ Event Date ~ Amount; Number' Period ; End Date 1Loan ' 7/1/2009 ~ 2 jPaymerit _ _._~ 1 I/I/2009 19,361.76; 707.7$ 1 ~ i -.- ; 3Payment ~ 1/1/2010 707.78; 38~ Quarterly j 4/1/2019 4Payment_ 7/1/2019 i 723.01 _ 1 _ --"_._ i __ i - --- I ' i t __ ~ ! ~ ~ ! i AMORTISATION SCHEDULE - U.S. Rule (no compounding) ! ~ --- Date ! ~ Payment; ~ Interests i ~ Principals ' Balance; ___ Loan' 7/1/2009 1 l 1/1/2009 i _ 707.78 ~ ~ ~ S 18.79 ~ ,_ 18$.99 19,361.76? 19,172.77 _ _.___--.__ 2009 Totals 707.78 ± 518.79 ~ 188 99 I __- ~ I ~ ~ 2' 1/1/2010 ~ 707.78 ~ ! 256.34; ---_._. i 451.44; __ 18,721.33 ! 3i 411/20IC ----- -- 707.78' 374.43; 333.3). 18,387.98; 4~ 7/1/2010 707.78; 367.76} 340.02' 18,047.96 __ S 10/1/2010: 707.781 360.9b~ 346.82' 17,701.14 2010 Totals --~-- i 6 1/1/2011 2 831.12 ~ ~ ! 707.78 ~ 1,359.49: - --- r - ~ 354.02; 1,471.63 -----~- 353.76; ------- -- -- , 17,347.38; :~ 4/1!2011 8' 7/1/2011 - 9 10/1/2011 2011 Totals _ 10 1/1/20I2~_ --- 07.78 ; 707.78': -- 707.781 2 831.12. _707.78 ~ __ 346.95' 339.73; 332.37; 1 373.07 ~ 324.86; 360.83; - 368.08] 375.41 j i 458.08 I 382.92. 16,986.88; -:~- 16,618.50' 16,243.09; ! ! 15,860.17'- __-- ~ - 11 ~ 4!1/2012, _ _ ___ 707.78 ~ 317.20'-- --- 390.58 15,469.59 ` -_ `- 12 7/1/2012 707.78; 309.39 398.39: 15,071.20 13 1011./2012 707.78; 301.42 406.36; 1.4,664,84' 2012 Totals ----- 2 831.12; 1,252.87; 1,578.25; --- -- --- i __14 1/1/2013 I5 4/1/2013 - 707.78; 707.78; ' - _ i_ 293.30 { 285.01 ~ --- ~_ 4 441 8 422.771 _ I 14,250.36 ~- --- 13,827.59; _ __ 16 ~ 7/1/2013 ~ _707.78; 276.55 ~ 431.2 3 __ 13,396.36' __- ___ _ 17 10/1/2013 ----r- 2013 Totals ~ - 707.781 ; _. 2,831.12] - 267.93! __ ---- 1,122.7'- - _ _ 439.8_8'__ I,708.33~ 12,956.51. --- ~- ~ ---- - - --- ; - -- -- ----- -- ~----T ._ ._. 18 `_ 1/1/2014 ~ 707.78 ! 259.13 448.65 ~ 12,507.86; - --_-^ - __ 19~ 4/1/2014 707.78_;-_ 250.16; 457:621 12,050.24 ~~ -20' 7/1/2014 ! - 77.78; 241.0; 466.78; , 11,583.46; _ __ 21 ~ 10/1/2014 20X4 Totals ___ 707.78; 2,831.12; _ _ 231.67' 981.96; __ 476..11;' 1,849.16] _ 11,107.35' __ __ ! ~ 22 1/1/2015 ~ 707.78 ~ 222.15, _ 485.63; 10,621.72' 23 4/1/2015 ' 707.78 _ 212.43; _ 495.35 10,126.37; 24; 7%1/2015 707.78; ---r-- 202.53; ---- ~._.. SOS.25; -----~- 9,621.12; ._--- .._,.- 4/2009 9:48 AM Page 1 _ 25 10/1/2415 _ 707.78` ._ 192.421 . S1S.36 9,105.76; 10/ 2015 Totals I _--- -- T ----~- I _ _ 2,831.12; --_ _ ~ ~ _ 829.531 1 2,001.59 'i ._ , - --- I y ~_ 26_ 1/1/2016 j 27 4/U2016 ~ ____ 28 7/1/2016 '_ 707.781_. 707.78 _ 707.78 __ ~-- __ 182.12; 171.60; _ I6 80 8 _ _ _ __ 525.66]---_8,580.10` _ _ _536.18; _ 8,043.92; 54 6.90 ~ 7,497.02 ~ -- _ 291 ^10/1/2016 i_ - _ 707.781 _ 149.94` _ 557.84; _ _ _ 6 , 39.18; _ 9 2016 Totals ~ ---- 2,831.12 _-.. 664.54! .__ 2 166.58 _ _ _ . . __..__.._ i __ ~ s ~ y 30! 1/1/2017 ~ 707.78; 138.781 569.00. 6,370.18; __ _ _ 31; 4/1/2417 i 707.78 y 127.40; _ 580.38_; _ 5,789.80 ~__ 32 j 7/1/2017 ~ 707.78 ~ 115.80; 591.98 ~ 5,197.82; 33 10/1/2017- 707.781 103.96; 603.82 4 594.00 j 2017 Totals _ 2 831.12] - 485.94. 2,345.18; --~---.... ---- --~-_l -- - ~ ~ --- _..-- ~ ----- -;- _ 34 1/1/2018 ~ 707.78___ 91.88; 615.94; 3,978.10; -~~- - __`.___ 35 i 4/1/2018 707.78 j 79.56' 628.221 3,3 49.88; ___,________ 36' 7/1/2018 j 707.78; 67.00; 640.78 ~ _ 2,709.10; 371 10/1/2018 I 707.78 54.18 ~ 653.601 2,055.50 _.__ 2018 TataIs 1 --- -- - 2,831.121 ----- 292.62; 2,538.50] , i _. __.... -- I - ---- ~._.._ -- ~ --- -r 38 ~ 1/1/2019 - -~- 707.78' --. _ __ 41.11; , 666.671 1,388.83; 39;_,_4/1/2019 _ x_,__707.78 ! 27.78 680.00; __ _ 708.83 40 7/1/2019 723.01; 14.18 ~ 708.831 0.00; 2019 Totals ~ -------- --- ~ ~ ~_ __ __.___._; 2,138.57 _ _ _; -- y 83.07 _ _I - i Z 055.50; _~ _ ---- _ - - ------ ~ Grand Totals j 28,326.43 y _ 8,964.67`; 19,361.76' _._._- 4/2009 9:48 A.M Page 2 REV-1513 EX+ (01-10) ~ pennsylvania SCHEDULE ~ ' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: WILSON C. EVERHART 21-09-1191 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. Trust Agreement, dated 17 February 2000, between Wilson C. Everhart, M.D., Settlor, and Wilson C. Everhart, Jr., Trustee, beneficiaries are the three surviving children of decedent, as follows: Jane E. Murray 2650 Spring Hill Lane, Enola, PA 17025 Margaret E. Burton North 23rd & Page Streets, Camp Hill, PA 17011 Wilson C. Everhart, Jr. 2316 Yale Avenue, Camp Hill, PA 17011 Daughter ~ 331 /3% Daughter ~ 331 /3% Son ~ 331 /3% 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: 1. 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. ~,.,•~~T 'r~'1~~ ~~~ ~'~~TAMEiV°T OF 'Iiir_~G-~f ~. E~ERHART M.D-. 1~ y1~lL~UN G. ~~~~ ~~.I-I,~I~•T, I°~-.8,, of Lower Allen Township, CL~mberland County, Pennsylvania, do here"y rY+ake t~,is r7~y ~.ast ~Ni1{ and Testament, revoking any former Wills and Codicils r~:ade by me. FIR~To 1 ar~~ n-r;-~rried to ~ran~;es D, Everhart, and all references to my wife in this Wi11 are to her . 1 ~ gave t~~ree adult children from a prior marriage: Wilson ~. Fvdrhart, Jr., Jane ~.. {Murray, ar~d Margaret E. Burton, who are referred to herein as "my chil- dren" or as "a child of ~~-ine." A!-,y person born to or adopted by a chi{d of mine is desCrit~ed !r i ~i :is '~'~/iiF as 51rCiy !slue." Provided, however, no adopted perSai ~ siiall benefit here! ~l~der unless tale erdei' ~~r decree of adoption !s entered before sUCh adopted p~.~rsc-x-~ attains t~~.: Uge cif tvvonty-on.e (21) years. S~GC3N_~: Ors ~'~ 1:.~~cea~~l~~.~r ~'~~•~~', my wife and {entered into sere-Nuptia! Agreement. In acc:~rdance ~^~itl~ the tLrms of that Pre-Nuptia( Agreement, I make no provision in this V11i1~ `oE~ pry ~,~~ire. TI--IIR~; 1 ~;~: e r~.;;y t~::~rrgibi~: personal propel~#y and all casualty insurance that i ~:~n carrying car said tan~~i~~: ~;~=r;orr~i pr-c:.}perty~ to s€~ach of my children who are living ~:1 n;y death, tc~ be d~~ided f3r~Jita~~' Syr ~c.~r?c ar ~etlr~~~-~;n tl-iem as they rr~~ay determine, o+-, i they are, -~'na use to ciC,~r Y,.z=:, e'. s ~"r~? ~ ~~'.~:el.;L?t0'" ~>h~~l determinE, after CUr'lSldPring li i£~ wr~~'S~~ .~ .,; ._ :'' `' ~ iliac _ _. . - - _. _ _ of such children. I have complete confidence that my c';hiidren or m~, Ex.ecutor will honor any written instructions that I may leave with regard to said tangible personal property. -Any such property not so distributed shall be sold, ar~d the proceeds added to my residuary estate to pass as hereafter described. FOURTH: I give, devise and bequeath a!I the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises)., wher- ever situate and whether acquired before or after tl Ee execution of this Wili, to the Trustee under that certain Trust Agreement ("mv Trust Agreement") between myself,. as the Settlor, and Wilson C. Everhart, Jr., as the Trustee, of even date herewith, and signed prior to the execution of this Will. My Trustee shall add the property bequeathed and devised by this Article to the principal of the above Trust and shall hold, administer and distribute all such property in accordance with the provisions of the Trust Agree- ment, including any amendments thereto trade by me before my death. FIFTH: If the above dispositions to thF T~~ustee of my ~"~rust Agreement should fail for a.ny reason then, and in that event only, I give, devise and bequeath any and all such property not otherwise disposed of or appointed as provided above, to my Executor, IN TRUST NEVERTHELESS, to be field, administered and distributed in r accordance with the .terms of my Trust Agreerren~, ~i-rict~ is incorporated herein by this reference; ar~d should such dispositior~ fain, then tra my ~hiidren in equal shares, or to their surviving issue, per stirpes. ~ ~ `_~ -~ Initials - r, .-. r SIXTH: No person shall benefit hereunder unless. he or she shall survive me by thirty (30) days. SEVENTH: (1) I name my son, Wilson C. Everhart,- Jr., as my Executor. if my son is unable or unwilling to serve, I appoint my daughter, Jane E. Murray, as my Executrix. If my daughter is unable or unwilling to serve,: then 1 appoint ,Pennsylvania State Bank, of Camp Hiil, Pennsylvania, as my Executor. If Pennsylvania State ;Bank is unable or unwilling to serve as Executor, then my Executor shall be a qualified ind;ivid- ual, bank or trust company, which successor or substitute Executor shall be designated in a written instrument signed by William E. Miller, Jr., Esquire, or, if he is unable, by some other attorney designated by the law firm with which he is associated, or was last associated. I direct that my Executor or Executrix, herein referred to as myExecutor regardless of number or gender, serve without bond in any jurisdiction in which caiied upon to act. (2) My Executor shall receive reasonable compensation for-services rendered. EIGHTH: (1) i give to any Executor named in this Wiil or any Codicil hereto or to any successor or substitute Executor all of the. powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania. ~ robate, Estates and Fiduciaries C-ode, as - effective and as in effect on the- date.of my death, during the administration and until the ~~~~ Initials completion of the distribution of my estate. l direct -that all such powers shat( be construed in the broadest possible manner and shall be exercisable without court authorization. (2) My Executor is authorized and empowered to acquire. and to retain, either permanently or for such period of time as my Executor may determine, any assets, including the capita! stock of any closely held corporation, whether such assets are or are not of the character approved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. {3) My Executor is authorized and empowered to disclaim any interest, in whole or in part, of which 1, or my Executor, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument. (in accordance with section 2618 of the internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). (4) My Executor is authorized and empowered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor is authorized and empowered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans.to and to buy property from anyone (including a fiduciary or beneficiary ~~ Initials n., r .. ~ „-~ s~ hereunder); provided that any such loans shall be adequately secured and at a fair interest rate. - (5) My Executor is authorized and empowered to allocate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income. NINTH: 1f any beneficiary or remainderman under this Will or the accompanying Trust Agreement of even date herewith in any manner, directly or indirectly, contests or attacks this Will or Trust Agreement or any of its provisions, or objects to the accounts or actions of my fiduciaries, without probable cause, such beneficiary shall pay all costs, including, but not limited to attorneys' fees, arising in connection with such contest, attack or objection incurred by my estate, such trust or such fiduciary personally. In the event that such beneficiary does not prevail in such .action, any share or interest in my estate or such trust which would otherwise pass to such beneficiary or remainderman under this Will or said Trust Agreement shall be revoked and the property consisting of such share shall be disposed of in the manner provided herein as if that contesting beneficiary or remainderman had predeceased me without surviving issue. _ TENTH: Ali estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not suc'11 property passes under this Will, shall be paid out of the residue of my estate, as if such X14_-- I nitials pane ~ ref ~ property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimburse- ment. If my estate is insufficient to satisfy such taxes, (have by my Trust Agreement directed the Trustee to make available from the trust estate to my Executor sufficient assets with which to pay such taxes in full. I authorize my Executor to pay all such taxes at such time or times as deemed advisable. 1N WITNESS WHEREOF, !have set my hand and seal on this my Last Will and Testament this ~ 7th day of February, 2000. ~ i , ~~ (~ r (~ {SEAL) WILSON C. EVERHART, M.D. Pane ~ of R SELF-PROVING AFFIDAVIT - COMMONWEALTH OF PENNSYLVANIA ; SS. - COUNTY OF CUMBERLAND ; 1, WILSON C. EVERHART, M.D., Testator, whose name is signed to the attached or foregoing instrument, having been duly sworn according to law, do hereby acknowledge that 1 signed and executed the attached instrument as my Last Wiil and Testament; that !signed it willingly; and that I signed it as my free and voluntary act for - _the_pu_r_po-s_es_ th_e-r_ein_ex~_r_e-ssed, _o-n this-t-he 1-7-th-da-y-of February, -2-0-00- :-- -- --------- WILSON C. EVERHART, M.D., Testator Subscribed, sworn to, and acknowledged before me by WILSON C. EVER- HART, M.D,, the Testator, this 17th day of February, 2000. Notary Public NOTARIAL SEAL MARJORIE L. JOHNSON, Notary PufJlic Lemoyne I3oro, Cumt3eriand County M Commission Expires April 7, 2003 Page7of8 1 SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND WE, the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw WILSON C. EVERHART, M.D., sign and execute the instrument as his Last Will. and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of us in the hearing and sight of WILSON C. EVERHART, M.D., signed the Last Will and Testa- ment as witnesses; and that, to the best of our knowledge WILSON C. EVER- HART3 M.D_, was at that time eighteen X18; years of age, of sound mind, and under no constraint or undue influence. _~ ~ ~r y 1 A ~~~ , e~ `~ Witness ~~ ~- _ ~. Witness Witness Subscribed, sworn to, and acknowledged before me by~t~e~(.~ ~o~2t~ , and ~~l.~i 7~.~ ~, . ~+ ~~: ~~'. ,the witnesses, this 17r" day of February, 2000. ~~ ~ ~d Notary Public NOTARIAL SEAL IHARJOA#E L. JOHNSON, Notary Public ! emoyne Born, Cumberland Countyry M Commission Expires Apri# 7, 243 Page 8 of 8