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HomeMy WebLinkAbout09-10-10' 1505607121 REV-1500 EX (OS-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po sox 28oso1 2 1, 1, 0 0 0 9 0 6 Harrisburg, PA 17128-OS01 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 9 1, 2 8 7 9 6 0 8 2 4 2 0 1 0 0 7 1 9 ], 9 2 4 Decedent's Last Name Suffix Decedent's First Name MI S H E A F F E R F L E T A D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI S H E A F F E R W I L L I A M H 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 ~ 2. Supplemental Return ~ 3. Remainder Rei:urn (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 0 s. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) Name Daytime Telephone Number S E T H T M O S E B E Y r-~a 7 1 7 ~ 4 3 3E~ 4 1 _~ ,, _ C ~ ca ~-_ ; , i Firm Name (If Applicable) ~ `" REGISTEIW It~LS USE~"1~NLY ~ +~..~ ` -; ~ ' ...~ {- ~ ~ f1 A R T S O N L A W O F F I C E S ~ r- ~ ~ ~- ~ -~ ~' First line of address ~ ~ ,. ~ ~ ~ 'Z3 1 0 E A S T H I G H S T R E E T ~~_~ "~' ~ ~~ Second line of address ~ ~ -.r ? ~ ~ ~ r~ L ~` ~ , I~ 11ATF 1=11 Fn City or Post Office C A R L I S L E Correspondent's a-mail address: a~ M A R T S O N L A W• C O M Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG T RE P~R~j~f RE PONSI FOR FILING RETURN DATE ~~1U ` ///~~ ~! ADDRESS 3 ALLIANCE DRI APT 302 CARLISLE PA 1,7013 SIGN URE F P ~ PAR OTHE AN REPRESENTATIVE D,AT~ / o ADD ESS , 10 EAST HIGH ST EET CARLLSLE_ PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 15056071,21, 15056071,21 State ZIP Code P A 1 7 0 L 3 J f~mW 1505607221 REV-1500 EX Decedent's Social Security Number ~ecedent'slVame: FLETA D SHEAFFER 2 0 9 1 2 8 7 9 6 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. • 2. Stocks and Bonds (Schedule B) .................................. 2. 1 5 9 ~g 9 8 • 1 4 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. • 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. • 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 5 9 f5 9 8 • 1 4 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 6 _~ 4 1 . 5 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. • 11. Total Deductions (total Lines 9 & 10) ........................... 11. 6 =~ 4 1 . 5 0 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 1 5 3 ~i 5 6 . 6 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. 14, 1 5 3 ~~ 5 6 . 6 4 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .o0 1 5 3 5 5 6 6 4 15. 16. Amount of Line 14 taxable at lineal rate X .0 0 0 0 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18 19. Tax Due ............ ........................... .. ...... .19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505607221 1505607221 0. 0 0 0. 0 0 0. 0 0 0. 0 0 0. 0 0 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 10 00906 DECEDENT'S NAME FLETA D. SHEAFFER STREET ADDRESS - 770 S HANOVER STREET CITY STATE Zlp CARLISLE PA 17013 Tax Payments and Credits: 1 ~ Tax Due (Page 2 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 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 : ...................................................................... ^ 0 b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ................................................................................................ ^ 0 d. receive the promise for life of either payments, benefits or care? ....................................................... ^ X^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ Q 3. Did decedent own an "in trust for" 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 contains a beneficiary designation? .................................................................................................. ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)). 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) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER FT .F.TA i~_ SHEAFFER 21 10 00906 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Merrill Lynch Investment Account No. 872-49591 (see attached valuation) 159,898.14 TOTAL (Also enter on line 2, Recapitulation) I $ 159,898.14 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER FLETA D. SHEAFFER 21 10 00906 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: 2 Attorney Fees Martson Law Offices (estimated) 2,500.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant William H. Sheaffer Street Address 3 Alliance Drive Apt. 302 City Carlisle State PA zip 17013 Relationship of Claimant to Decedent Spouse 4. Probate Fees 326.50 5 Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills, filing fee, inheritance tax return 1.5.00 TOTAL (Also enter on line 9, Recapitulation) I :6 6,341.50 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER FLETA D. SHEAFFER 21 10 00906 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. William H. Sheaffer Spousal 153,_556.64 3 Alliance Drive, Apt 302 Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 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, insert additional sheets of the same size) a ~ ~ ~ D ~~ p ~ m ~ o _ -+~ 0 o v ~ ~ ~' ~ p !D .-« .~. °o 0 00 0 °a °o ~ ~ '~ N ~ ~ fD ~ .r. r - ° ° 0 ~, 0 ° ~ ~ ~ .. .. .. ~ o 00~~ Dp ~ a°\o~~ mm~• ~~~ ~D_~ ~~~ ~Z ~ ~ ~ ~ 0 00 ~ o ~~~ ~Do ~~~ ~Zo NOS cnZ`o Nam O~ H ~ o00 ~ ~ ~ N--n ~ ~ O E fj~C?.~m ~ ~ ~ NOn C ~ ~ O NO(? Z7~ ~ ~ ~ N N N N 70:17 ~ N ~N~ m ZD. O °~'~Dmo ~..a, O ~ °°~=~~z o ~° NO °~~mo 0 ~ N N N o (7 ~ ~ ° ~ N ~ Cn r" .j m N ~ ~ r~r ~ ° ` -~ 3 ~ W a' 7 000 ~ ~ ~ o o a oa '~~o ~ m~° ~ O ~.c a An 00 o 0o ~~.- m'o y,,~ ~~o~ ~~~C)o y~ o D~ ~~~Oio ym m ~ ~ ~ ~~~ D~ ~ N .A -~ N ~ ~ ~ ~ ~ --1 Z ~ N ~ ~ O (~ ~ -1 C N 7 O .nr ~ - ,A -i ~ \° ~, p o N N< Fll N -N fD O _1 O -1 \<~C N O (D ° ~ Q ~ ~< C'~~N ~ (D Q ~ O ooo<~OO ~ (D N ~ O O N~ OCA O O ! N~ N'~ O Nvm~-,O NpW a}, Q 7C -~ N ~ N ~ ~ ~ N ~ CQlt ~ ° ~ N rr1 0 w ~ ~ ° ~. N w c.,, ~ ~ rn co rn ~ O N a0 ' ~ v 01 N o r (Jl ~J o ~ O O O ~ ~. \ O ~ \ W \ ` ~ o ~ ~ p rF a ~, ~ ~ .~ o -, _. 0 0 D -~ n ~ w ~ rn o p o rn r+. ~ _ ~ O a = , s C 0 y n c~ v, r ~ ~ C D ~ ~' ...1 J ~ ~ ~_ co ~ o a c~ o v O ~ Z ~] m 0 Z ~ ° W w ~ W w o W c rn~ p ~ ~ v = ~ ° o rn a C 3 O rn ~ c~ ~ ~, ~_ ~, ~ o Drn a ---~ a ~ ~ o a. 0 w 0 o °o -~ o ~. c ~ ~ ~ _ c ~ ~ ~ A .gyp y rt ~ ~ --• ~ ~ m O0o O o O w d' ° ~ y Q y ~ `~ .. •• ~ N - --- - --_ -- 'i -m-- --- - ,~ N = m m ~ Q° O. ~? p p Z7 n ~ ~, N <' m ~ Zl ~ (~ Q ~ O N ~ ~ ~ ~ Ill '"'~' N ~ ~ D C~ ~ 0 o to ~ N ~ ~ C ~ N ~ O ~ ~D `~ ~ ~ .... 00 `' O -{ c c c ~ r, .• ~ ~ ~ -' d o O ~ N c~ n,~ _ .... yy N ~ tJt ~ r.7 ~ .t -+ ~, d "~ ~p eo ~ ' O o c~ ~ ° ~ N ~ - ~, ~ ~ ~ o "~ ~ d~ N ~~,,, ~ ~ s o' ~ _ d ~ ~~ ~ ~ n~ ~,~rn ~ rn ~ ~ off- ~ a N A G ~~ o~ ~d~ o m '~' ~ ~~~ z ~~, XN ~' m ~ x ~ ~o ~ v ~ ~ ° ''-° 7 ~' ~ o - ~ ~ ~ ' cc ~ '~ m ~ ~ N ~ n O ~ d ,-, ro ~ N v ~. O :~ t~ rn ~ o n N LA3 O _.:> i`T1 N ~"' d ~ , ~ C3')ppP ~~"J ~^, .N C~ ~ N d , ~ O o ~ ~ ~ C1~ Sy ~. ~d W ..~. ~ _ ~ ~ N .. -J O t~/1 N N -~ O d d 7r N ~ a d d d s s N fJ C3'~ ~ ~ 'a d' O O O d ~' r ~ N N 'd ",' O ~ d O ° d a ~ d 4T ~i ~ ~ O .~ O N O iD O ..~. ..a N ~ ~- ~„ ~ N ~ ~ ~ d O c D ~ N O 00 ~ ~ C7~ d h ,.,~ d ~ d o o N ~ ~y, .P r 0 N O ~ ~ d fl. a. _ ~ -s f C .w N ~' C~i1 C N N ~ *'~' ~ <D ~ •~- ~ ~ O p . i ~ ~ •• i v ~, ~~ ~. i N N ~'' G ~ ',~ ~ ~ W C -..1 ~p `~ CJ~ }~ \FILES\DATAFILE\WILLS16106-w codicil CODICIL I, FLETA D. SHEAFFER, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be a Codicil to my Last Will and Testament dated October 15, 1997. 1. Paragraph C of Item Five of my Last Will and Testament is hereby deleted and replaced with the following: C. Upon the death of my said husband, WILLIAM H. SHEAFFI~R, my Trustees shall distribute the remaining principal and interest, in equal shares, unto my daughters, VICKI L. STEEDLE and LINDA M. BURNS, absolutely. 2. In all other respects, I ratify and affirm my said Last Will and Testament dated October 15, 1997. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~'~` da of Y 2001. ~_(SEAL) Fleta D. Sheaffer SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for a Codicil to her Last Will and Testament dated October 15, 1997, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. t/ / ~~ t,. ~ Page 1 of 2 Pages .: f COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We, Fleta D. Sheaffer, Ail k ~., . n ~r1IL ~ rV6~~. and / l r~iP~c~4 `~, c'4 lm.P~d nJ , the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as a Codicil to her last Will dated October 15, 1997, and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Codicil as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testatrix ~~ /`J rtness _~ ,'~ ~. '~ (f ~~ , Wit ess f/ Subscribed, sworn to and acknowledged before me by Fleta D. Sheaffer, the Testatrix, and subscribed and sworn to before me by ~Y1 ,Q-~ ,~~. ,~~E, y~ n1 Gr-~~2 and /'72,~~,,,q C~,~7'r~y ,the witnesses, this ~~'`~ day of ~-- r , 2001. ~~ Notary Public NQTARtAL SEAL Pubic CORRINE L. MYERS, Nao+n~+dCax- Cariisle- Bono, Cumberl Commission Expires Ma 27Y , 2 --3 Page 2 of 2 Pages F \F'ILES\DATAFILE\WILLS\6106-W.WIL LAST WILL AND TESTAMENT I, FLETA D. SHEA.FFER, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from the assets held or passing under ITEM FIVE hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO In the event my husband, WILLIAM H. SHEAFFER, shall predecease or fail to survive me by thirty (30) days, then I give such items of personalty as are itemized in .a certain list attached hereto to the persons named thereon, which list is signed and dated by rrie at the end thereof. ITEM THREE If my said husband, WILLIAM H. SHEA.FFER, is living thirty (30) days after my death, then I give, devise and bequeath all of my estate, both real and personal property, unto my said husband, WILLIAM H. SHEA.FFER, absolutely. If my said husband does not so survive me, then I give, devise and bequeath all of my estate, both real and personal property, unto my Trustees to be held or distributed by such Trustees under ITEM FIVE, C., hereof. ITEM FOUR In the event my said husband, WILLIAM H. SHEA.FFER, shall disclaim all or~ any portion of any devise or bequest made to my said husband under the foregoing ITEM THREE, then the amount otherwise payable shall be held by my Trustee(s) under ITEM FIVE hereof. F'or purposes of the Trust established under ITEM FNE hereof, my said husband shall not be deemed to have predeceased me by virtue of my said husband's exercise of the right to disclaim set forth herein. ITEM FIVE RESIDUARY AND DISCLAIMER TRUST My Trustee(s) shall hold the assets received under ITEMS THREE and FOUE~ hereof, if F.D.S. Page 1 of 7 Pages any, for the following purposes: A. My Trustee(s) shall pay the net income, at least quarter-annually, t:o my husband, WILLIAM H. SHEAFFER, for life. In addition, my Trustee(s) in their sole discretion, may invade the principal of the Trust for the proper and adequate support of my said husband, WILLIAM H. SHEAFFER. B. My Trustee(s) shall further pay to my said husband, WILLIAM H. SHEAFFER, annually, such sum from the principal of the Trust as my said husband may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust hereunder. C. Upon the death of my said husband, WILLIAM H. SHEAFFER, my Trustees shall distribute the principal and any undistributed income, as follows: 1. The sum of Fifly Thousand Dollars ($50,000.00) shall be paid to MT. ZION UNITED METHODIST CHURCH, 420 Park Drive, Calrisle, Pennsylvania; 2. The remaining principal and interest shall be distributed to my daughters, VICKI L. STEEDLE and LINDA M. BURNS, in equal shares, absolutely. ITEM SIX POWERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustee and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, common trust funds, securities, accounts, certificates of deposit (including, but not limited to, stocks, bonds, common trust funds, securities, accounts or certificates of deposit of the Trustee) or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; ~- i ~' ;? Kea . ~- F.D.S. Page 2 of 7 Pages C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate; them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instrtunents as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee(s), in their absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; L. To compromise claims; ~-> r~ F.D.S. Page 3 of 7 Pages M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of~purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated to be an incapacitated person, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: 1. Directly to such beneficiary; 2. To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; 3. To a person having custody of such beneficiary for the benefit of such beneficiary; 4. By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. Evidence of the application or payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representative(s) and Trustee(s) consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. R. To do all other acts in their judgment necessary or desirable for the proper r /~ ~;~ F.D.S. Page 4 of 7 Pages management, investment and distribution of my Estate. ITEM SEVEN PROTECTIVE PROVISIONS All income or principal held for the use and benefit of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee(s), be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. ITEM EIGHT APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my husband, WILLIAM H. SHEAFFER, as Executor of my estate. In the event that my said husband shall predecease me or fail to act as Executor, then I appoint my daughters, VICKI L. STEEDLE and LINDA M. BURNS, as Executrice;- of my estate. I nominate, constitute and appoint my said husband, WILLIAM H. SHEAFFI;R, as Trustee of any trust created hereunder. In the event that my said husband shall fail or be unwilling to continue to act as Trustee, then I appoint my daughters, VICKI L. STEEDLE and LINDA M. BURNS, as Trustees of any trust created hereunder. ITEM NINE WAIVER OF BOND I direct that neither my Executor(rices) nor my Trustee(s) shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion se-t forth in this Will. ,,..._ i , IN WITNESS WHEREOF I have hereunto set my hand and seal this ,~ ,~-~ ~~°' day of ~~ ~~ ~,,~ ~-fi'~ ~., 199 ~ ~:1,~__tr-4.. ~.; =~r~ _. ~ _: ~.~ -~- ~ ~ (SEAL) Fleta D. Sheaffer ~~ , SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and Page 5 of 7 Pages for her Last Will and Testament, in the presence of us, who at her request, have hereiulto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. k i { ~ i / , Page 6 of 7 Pages COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) I, Fleta D. Sheaffer, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ ` !; ~,1 Fleta D. Sheaffer _,~~_ Sworn or affirmed to and acknowledged before me by Fleta D. Sheaffer, the Testatrix, this 1 ~~ day of ~C~d~~li~c.i, 19gr Plotarial Seal ~/ Corrine I_. h.4yers, Notary Public ,C- /~ C~.rlislo F~oro, Cumberland County -;y Co;nmiasic~n F_r.pires ;~~iay 27, 139 Notary Public COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We, ~(.~1 ~ I 1 C~--~t.~~ ~ = y~}'~CC,r~ c~71. ~-ti~ /~.~ !~L'~'t.-~f ~ ~.. y~ ~°.-~l~`~~ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Fleta D. Sheaffer, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed.; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind ;end under no constraint or undue influence. = 1' !~"'~ ... l~ f f Address ~ ~ . ~ ~-~- ;1 ~~7G / ~LL , ., Address _~d% / jn ~ ~ Q_ -~ ~- ~ Sworn or affirmed to and subscribed before me this ~ day of ~~~%~~~~t , 199'j. "~ } ~' , ~~~f~ 1 :~; ~ r~~~~a~~y r~ arc ~ Notary Public ~ ~ .Gil i , " . t.:i~ r , .. _'.`~ Page 7 of 7 Pages