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HomeMy WebLinkAbout09-23-10 (2) __ _ __ _T ~ - 1505610101 REV-1500 °` X01-1°' ~ PA Department of Revenue OFFICULL USE ONLY P~~~ Bureau of Individual Taxes Caun Code Year ile Number " NHERITANCE TAX RETURN ty Po sox s8o6oi Harrisburg, PA 17s~8-o6oi RESIDENT DECEDENT 21 I 10 0 7 2 7 ENTER DECEDENT INFORMATION BELOW "~ Social Security Number Date of Death MMDDYYYI' Date of Birth MMDDYYYY ~p g . tj~ . (p(p'7 g ~ ;06/28/2010 ~~ ~ ;12/14/1954 ~ 1 _ Decedent's Last Name _..........._ ..............~............................................................._............................_..............._..............~.... __ mm Suffix Decedent's First Name .........._.............._...................... _..............~.............._.. . ~._.~..............~................_ 1 MI Porter _ ............................................................_........................... .. , ~ 1 , , Melody t A . .............._.._..............._.................._.. ......_..__..............~...... .........._............_.........................._.............................................................. (If Applicable) Enter Surviving Spouse's Information Below ..............__ Spouse's Last Name ~ _ Suffix Spouse's First Name MI i....~ ..... Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW ~' OD 1. Original Return O 2. Supplemental Return O 3. Remainder Retirm date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate flax etum Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Sa a Deposit Boxes (Attach Copy of will) (Attach Copy of Trust) O 9. Litgation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax tlnde 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 ~E Name Daytime Telephone Nun Andrew C. Sheely, Esquire ~ X717-697-70 REGIST First line of address t'1~ 127 South Market Street Q O~ Second line of address P.C. Box 95 i :n City or POSt Office State ZIP Code ~ DATE Mechanicsburg PA 17055 I corespondent's e-mail addn:ss:andrewc.sheely(r~verizon.net a TO: ---a W ~~ © `'` ~. to Under penalties of perjury, i declare that 1 have examined this return, including arxompanying schedules and statements, and to the best of y owledge and belief, it is true, correct and Mete. Declaration of preperer other than the personal representative is based on all information of which preparer' has any knowledge. SIGNATURE OF PERS RE,S~SIBLE FOR FILING RETURN fvn~rc Miria//m~J R. Porter, Executrix, 1001 Alison Avenue, Mechanicsburg, PA 17055 SIGWCTa7RE OF P~EPABER ~'}~THAY~1®EaRFCFNTnnvF '^"~~ ( !~ pnnwr:ec Andrew C Sheely, Esquire, South Market Street, P.O. Box 95, Mechanicsburg, PA 17055 ', PLEASE USE ORIGINAL FORM ONLY Side 1 illl 1505610101 1505610101 I~, J I J 1505610105 REV-1500 EX Decedent's Name; Porter, Melody A. RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1, 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 9. Funeral Expenses and Administrative Costs (Schedule H) .. . ................ s. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. 11. Total Daductlons (total Lines 9 and 10) ................................. 11. 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..... , , ... , 13 14. Net Value Sub) to Tax (Line 12 minus Line 13) ........................ 14. TAX CALCULATION .SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line. 14 taxable at the spousal tax rate, or transfers und~~ sec. 9116 (ax1.2) X .0. 16. Amount of Line 14 t~~~ble 15. at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 19. TAX DUE ................................................. ........ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610105 Decedent's Social Security Number $120,000.00 $8,885.64 $136,449.53 $302,140.13 i =567,475.30 $9,041.30 $3,492.791 $554,941.21 ', $62,816.65 ,5492,124.56 O 1505610105 REV-1500 EX Page 3 Decedent's Complete Address: FIN Number 21-10-0727 DFr.FnFUrc Ne~F Melody A. Porter SroGCrennoccc 1 Kim Acres Drive ~. Mechanicsburg STATE PA ~p 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. CreditslPayments A. Prior Payments _ B. Discount $1,107.28_ 3. Interest Total Credits (A + B) (2) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Pape 2, Line 20 to roqueet a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS, AGENT. $22,145.60 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRI TE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or insane of the property transferred :.......................................................................................... ^, '', x^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^', ~, 0 c. retain a reversionary interest; a .......................................................................................................................... ^' 'i 0 d. receive the promise for life of either payments, benefits or care? ...................................................................... ^' ', 2. ff 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" or payable-upon~eath bank acx~unt or security at his or her death? .............. ~', ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ ~, !, ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE BIAS 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)J. 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 th~ su~ivi (72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a survivin use from tax, and the statut ~ ~~ is 0 percent film a tax return are still a g ~o cry requirerr>~nts for disclosure of assets and g pplicable even if the surviving spouse is the only benefaary. ~ For dates of death on or after July 1, 2000: I~, • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or forthe 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 benefiaaries is 4.$ p~rrcent, 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 sibll'ngs is 12 percent p2 P.S. §9116(a)(1.3~]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ~,II ' REW1502 EX+ {il-OS) Pi~ninsylvania SCHEDULE. A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF - FILE NUWdE Melody A. Porter 21-10-072 All twl propMty owned aeUgr ar a a tanaM in oonNnon mud be raPorud at fair marital valor. Fair market value is defined as a price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowied~e of the relevant facts. Ral ProPwh that la iointltr-ownwd with r~ht o/ aurvivoraMp mwt ba dhdowd oa SdNdide F. Attach a copy of the settlement sheet if the property has been sold. ~, REM Include a copy of the deed showing decedent's Interest if owned as tenant in common. ' VALUE AT DATE NUMBER ~' OF DEATH DESCRIPTION 1. 1 Kim Aces Drive, Mechanicsburg, Upper Allen Township, Cumberl~d County, PA 17055 Tax Parcel #142-2&2423-146. Value per aitsched Agreement of She dated August 30, 2010. Sold at public sale. $120,000.00 I I TOTAL (Also enter on Line 1, Recapitulation.} I; I 120,000.00 If more space is needed, insert additional sheets of the same size. REV=1503 EX+ (E9e) ~ sc~ou~ e COMMONWEALTH OF PENNSYLVANIA STOCKS & DVI\~S INHERITANCE TAX RETURN RESENT DECEDENT F4TATF AF FILE NUMBER Melody A. Porter Page 1 21-10-0727 All propah- joltNty~owtud wNh rlpM W tttuvlvetsMp trout bs dbcioNd on ScheduN F. ITEM ~ VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~~ Series EE $200.00 Savings Bond, 03!2009 issued $101.36 2. Series EE $200.00 Savings Bond, 01/2009 issued ~ $101.60 3. Series EE $200.00 Savings Bond, 11/2008 issued ', $101.84 4. Series EE $200.00 Savings Bond, 0912008 issued I' $102.24 5. Series EE $200.00 Savings Bond, 0712008 issued ! $102.48 6. Series EE $200.00 Savings Bond> 0512008 issued ~I $102.72 7. Series EE $200.00 Savings Bond, 0412008 issued ', $106.16 8. Series EE $200.00 Savings Bond, 0212008 issued $106.72 9. Series EE $200.00 Savings Bond, 12/2007 issued $107.20 10. Series EE $200.00 Savings Bond, 10/2007 issued ' $108.80 11. Series EE $200.00 Savings Bond, 0812007 issued $109.44 12. Series EE $200.00 Savings Bond, 0612007 issued ' $110.00 13. Series EE $200.00 Savings Bond, 0312007 issued $111.68 14. Series EE $200.00 Savings Bond, 0112007 issued $112.32 15. Series EE $200.00 Savings Bond, 11/2006 issued $113.04 16. Series EE $200.00 Savings Bond, 07/2006 issued ' $114.72 17. Series EE $200.00 Savings Bond, 06/2006 issued $115.04 18. Series EE $200.00 Savings Bond, 0912006 issued $114.00 19. Series EE 5200.00 Savings Bond, 04/2006 issued $113.52 20. Series EE $200.00 Savings Bond, 0212006 issued ', $114.16 21. Series EE $200.00 Savings Bond, 12/2005 issued $114.72 22. Series EE $200.00 Savings Bond, 10/2005 issued !, $116.88 23. Series EE $200.00 Savings Bond, 08/2005 issued $117.52 24. Series EE $200.00 Savings Bond, 07/2005 issued ' $118.96 25. Series EE $200.00 Savings Bond, 05/2005 issued ~ $119.68 TOTAL (Also enter on line 2, Recapitulation) $ I'~ (If more space is needed, insert additbnal sheets of the same size) REV=1503 EX+ (6-98) SCNEpYLE 6 COMMONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT F4T~TF AF FILE NUMBER Melody A. Porter Paget 2'11-1'~0-0727 Ali property Jolntly~oMnwd wNh rlyht of survlvorehlp must be dbcloeed on ScMdule F. ITEM NUMBER D=SCRI?TICN VALUE AT DATE Of DEATH 26 . Series EE $200.00 Savings Bond, 03/2005 issued $119.28 27. Series EE $200.Q0 Savings Bond, 0112005 issued $119.68 28. Series EE $200.00 Savings Bond, 11/2004 issued $120.08 29. Series EE $200.00 Savings Bond, 09/2004 issued $121.12 30. Series EE $200.00 Savings Bond, 01/2003 issued ' $126.72 31. Series EE $200.00 Savings Bond, 07/2004 issued ' $121.52 32. Series EE $200.00 Savings Bond, 0612004 issued $121.76 33. Series EE $200.00 Savings Bond, 0412004 issued $122.32 34. Series EE $200.00 Savings Bond, 0212004 issued ', $122.80 35. Series EE $200.00 Savings Bond, 1212003 issued $123.28 36. Series EE $200.00 Savings Bond, 10/2003 issued $124.08 37. Series EE $200.00 Savings Bond, 0812003 issued ' $124.56 38. Series EE $200.00 Savings Bond, 07/2003 issued ', $124.80 39. Series EE $200.00 Savings Bond, 05/2003 issued $125 28 40. Series EE $200.00 Savings Bond, 0312003 issued ~' $126.24 41. Series EE $200.00 Savings Bond, 11/2002 issued $127.20 42. Series EE $200.00 Savings Bond, 0912002 issued $128.80 43. Series EE $200.00 Savings Bond, 0812002 issued $129.04 44. Series EE $200.00 Savings Bond, 0612002 issued $129.44 45. Series EE $200.00 Savings Bond, 0412002 issued $131.04 46. Series EE $200.00 Savings Bond, 0212002 issued $131.52 47. Series EE $200.00 Savings Bond, 12/2001 issued I $132.00 48. ~ Series EE $200.00 Savings Bond, 10/2001 issued II $1 ~ 08 49. ~ Series EE $200.00 Savings Bond, 08/2001 issued j $134.56 50. Series EE $200.00 Savings Bond, 07/2001 issued ~ $134.80 TOTAL (Also enter on line 2, Recapitulation) ~ s !f more space is needed, insert additional sheets of the same size) - __, 'REV-15t)3 EX+ (6-98) ~ scNeou~ e COMMONWEALTH OF PENNSYLVANIA STACKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FSTaTF f)F FILE NI~MBER Melody A. Porter Page 3 21-10-10727 AN property jangy-owiNd wHh riyM o{ anrylv~orship must tie dhkloNd on Sch~dub F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 51 . Series EE $200.00 Savings Bond, 0512001 issued $135.28 52. Series EE $200.00 Savings Bond, 03/2001 issued $137.92 53. Series EE $200.00 Savings Bond, 01/2001 issued $138.48 54. Series EE $200.00 Savings Bond, 11/2000 issued ', $138.96 55. Series EE $200.00 Savings Bond, 09/2000 issued $142.08 56. Series EE $200.00 Savings Bond, 08/2000 issued $142.32 57. Series EE $200.00 Savings Bond, 06/2000 issued $142.80 58. Series EE $200.00 Savings Bond, 04/2000 issued $145.44 59. Series EE $200.00 Savings Bond,' 02/2000 issued ~ $145.92 60. Series EE 5200.00 Savings Bond,1211999 issued $146.48 I 61. Series EE $200.00 Savings Bond, 10/1999 issued I $148.64 62. Series EE $200.00 Savings Bond, 09/1999 issued !~ $148.88 63. Series EE $200.00 Savings Bond, 06/1999 issued $74.84 64. Series EE $200.00 Savings Bond, 04/1999 issued $75.92 65. Series EE $200.00 Savings Bond, 03/1999 issued ' $76.08 66. Series EE $200.00 Savings Bond, 01h999 issued ', $76.36 67. Series EE $200.00 Savings Bond, 11/1998 issued I' $76.64 68. Series EE $200.00 Savings Bond, 09h998 issued ', $78.12 69. Series EE $200.00 Savings Bond, 0612009 issued ', $100.56 70. Series EE $200.00 Savings Bond, 05/2009 issued ' $100.64 i 71. Series EE $200.00 Savings Bond, 07/2009 issued. I' $100.48 72. Series EE $200.00 Savings Bond, 10/2009 issued, not matured II $100.00 73. Series EE $200.00 Savings Bond, 12/2009 issued, not matured I~, $100.00 74. Series EE $200.00 Savings Bond, 02/2010 issued, not matured ', $100.00 75. Series EE $200.00 Savings Bond, 04/2010 issued, not matured $100.00 _ TOTAL (Also enter on line 2, Recapitulation) ; (If more space is needed, insert additlonal sheets of the same size) ' REV-1503 EX+ (8-98) scNEOU~ s COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE AF RILEi NUMBER Melody A. Porter Page 4 21-10-0727 ~ P-oM~ Jolr~ly~ormsd wide ripM of wnfvorshfo must bs dlaclasd on Schsdua F. ~n nWro space iS neeaea, In8@R 800RWn81 @n@@t8 oT III@ S@fIl@ @IZ@) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Melody A. Porter Indude the proceeds Of litigation and the date the proceeds were received by the estate. All property jointly-0wnsd with right of wrvivorship must be discbsed on Schedule F scNSOU~~ E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY F LE NUMBER 21-10-0727 ITEM VALUE AT DATE NUMBER DESCRIPTION I OF DEATH 1. Belco Savings Acct. #XXXX10 - value at date of death ', $24,494.00 i 2. Belco Checking Acct. #XXXX10 -value at date of death $45,192.90 3. Belco Ruby Money Market #XXXX10 - value at date of death $60,440.99 4. Personal property -per Chuck Bricker, Auctioneer-sold at public sale I $3,925.00 5. Balance due from decedents Federal payment (Defense Finance and Amounting Statement) ~ $1,895.99 6. USAA refund -car insurance 'I $422.65 7. Erie Homeowner's Insurance refund ', $78.00 I TOTAL Also enter on line 5, Re ~ 136,449.53 ( capitulation) : (H more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scN~ou~E a INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Melody A. Porter 21-10-0727 This schedule must be completed and filed if the answer to anv of questions 1 through 4 on the reverse side gf the REV 15tMt r.~~hFR ~uc~T• ~a „~ ITEM NUMB DESCRIPTION OF PROPERTY n~cwoEn+EwwEOFn+E~,T-iExer~.Anor~wTOOECEOENTArro THE DATE aF TRANSFER ATTACH A COPY aF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST IEX LUSION ' e PLICABLE TAXABLE VALUE ~. Morgan Stanley -Sun America Annuity - value at date of death Benefiaary: $62,816.65 100% $62,816.E Mechanicsburg Presbyterian Church, 300 E. Simpson St.,Mechanicstwrg,PA 2. Morgan Stanley IRA - Account #023214-015 $35,973.17 100% 100% $O.C Decedent died on June 28, 2010 at the age of 55. At the time of her death, decedent was not eligible to receive any funds from her IRA. Exempt from PA Inheritance tax pursuant to 72 P.S. Section 9111(rj. Beneficiary: brother, Robert A. Porter, Jc, 35 Dewey Street, Huntington, New York, 11743. 3. Morgart Stanley TOD - Accoun~023215-015 Benefiaary: Miriam R. Porter, $223,236.60 100% $223,238.8 mother, 1001 Alison Avenue, Mechanicsburg, PA 17055 4. Deferred Comp - sicklvacation pay by Commonwealth due date of death $16,084.68 100°'0 $16,084.6 5. DecedenPs death State Service benefit of $229,066.75. This retirement benefit is exempt from Pennsylvania Inheritance Tax pursuant to 71 Pa.C.S.A.Section 5953. $229,066.75 100% 100% $O.Oi TOTAL (Also enter on line 7 Recapitulation) s I 302,140.13 (If moro space is needed, insert additloratl sheets of the same size) 5 3 ' REV-1511 EX+ (10-09) penlnsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS __ ~ -i - ESTATE OF FILE NU d R Melody A. Porter 21-10-072 Deoedent'a debt moat be reported on Sche~lk I. ITEM NUMBER DESCRIPTION AMOUNT A• FUNERAL EXPENSES: 1' Mechanicsburg Presbyterian Church - clergy fee I $200.00 2. Mechanicsburg Presbyterian Church -luncheon ' $200.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: $0.00 Name(s) of Personal Representative(s) Miriam R. POrter ', street address 1001 Alison Avenue City Mechanicsburg -State PA zIP 17050 Year(s) Commission Paid; 2• Attorney Fees: Andrew C. Sheely, Esquire, as per agreement $4,140.00 3• Family Exemption; (If decedent's address is not the same as claimant's, attach explanation.) $3,500.00 claimant Miriam R. Porter Street Address 1001 Alison Avenue City Mechanicsburg _ State PA zIP 17055 Relationship of Gaimant to Decedent Parent 4• Probate Fees: $373.50 5• Acrnuntant Fees: 6• Tax Return Preparer Fees; ~. Additional Short Certificate $4.00 a• Misc. Postage $8.80 s. Filing Fee $15.00 ~o• Reserves to oondude Estate administration, including final acxountings, state and Federal income tax return. $600.00 TOTAL (Also enter on Line 9, Recapitulation) I; j If more space is needed, use additional sheets of paper of the same size. ~~ __ - -_ - - _ I 9,041.30 • REV-1512 EX+ (12-OS) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Melody A. Porter 21-10-0727 Report debts incurred by the decedent prior to death that remained unpaid at the dates of Aw~th_ lee•~udinn u~w~iw~h.....J __~:__~ _..______ ,~ muic apacx is neeaeD, inserc aamnonai sheets Df the same size. ........_.._ ' REV-1513 EX+ (11-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCM~pYLE J BENEFICIARIES ESTATE OF Melody A. Porter NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and trar~fers under Sec. 9116 (a) (1.2)) 1. Miriam R. Porter, 1001 Alison Avenue, Mechanicsburg, PA 17055 Parent ~ 1-10-0727 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Tns>ebe(s) OF ESTATE 1100% rest, residue & rPmainriPr I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1t3, AS APPROPRIATE, ON REV~1 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Mechanicsburg Presbyterian Church, 300 East Simpson Street, Mechanicsburg, PA 17055 TOTAL t0F PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET s (If more space is needed, insert additional sheets of the same size) __ __ $62,816.65 $62,816.65 < r ~; LAST WILL AND TESTAMENT OF MELODY A, PORTER I, MELODY A. PORTER, of 1 Kim Acres Drive, Mechancsbur g~ (Upper Allen Township), Cumberland County, Pennsylvania, make, pub~isl~ and declare this as and for my Last Will and Testament, hereby revoking all ~bther Wills and Codicils heretofore made by me. FI, I2~' T: I direct that all inheritance, estate, transfer, succes~io~ and death taxes, as well as my just debts and funeral expenses, of any kind I'' whatsoever, which may be payable by reason of my death, shall be paid'ot1,t of the principal of my estate as the same can conveniently be done. sSE_CC_: I give, devise and bequeath all the rest, residue a~hd ~'' remainder of my estate of whatever nature and wherever situate, including ~ny property over which I hold power of appointment and together with any',in~urance policies thereon, to my mother, MIRIA-M R. PORTER, of Mecharucsbw~rg, Pennsylvania. ', Tf :Should MIRIAM R. PORTER predecease me or die lon or ~~ before the thirty-first (31st) day following my death, I give, devise and b~gneath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon unto my brother, ROBERT A. ~~ PORTER, JR. of Huntington, New York. FO J~ In addition to all powers granted to them by law'ar~d by other provisions of this Will, I give the fiduciaries acting hereunder the following dowers, •, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any pe~io~l of time, any real or personal property and to give options for sales, exchanges o~ leases, for such prices and upon such terms (including credit, with or without securi~y) or conditions as are deemed proper. This includes the power to give legally sh~fficient instruments for transfer of the property and to receive the proceeds of amyl disposition. (B) To partition, subdivide, or improve real estate and to erlte~ into agreements concerning the partition, subdivision, improvement, zoning ar Management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandlonl any property which is of little or no value. (D) To invest in all forms of property, including stocks, comr~ion trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduciaries, as are deemed proper, without regard to any pripc~ple of diversification, risk or productivity. (E) or in other investments. (F) To exercise any election or privilege given by the Federall and other tax laws, including, but not necessarily being limited to, personal income, gi$~ and estate or inheritance tax laws. (G) To make distributions to my herein named beneficiaries in dash or in kind or partly in each. ', (H) To borrow money from themselves or others in order to' p~y debts, taxes, or estate or trust administration expenses, to protect or improve an}+ p~operty held under my will, and for investment purposes. To exercise any option, right or privilege granted in insurance policies 2 r f ~• (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or axiy'other type of qualified plan) to the extent provided for by the plan or the law. FIF_l'H: I nominate and appoint MIRIAM R. PORTER, Eke~CUtrix, of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of MIRIAM R. PORTEIR,~~, I nominate and appoint ROBERT A. PORTER, JR., Executor, of this, my ~,ast Will and Testament. I direct that my Executrix or Executor, as the case may be,' shall not be required to post security or a bond for the performance of their duties i~ any jurisdiction. IN WITNESS WHIEREOF, I have hereunto set my hand and seal ~o phis, my Last Will and Testament, this •~ .~ '' h day of May, 2010. ~ ~~'' ~~~ (SEALa,) MELO Y A. ORTER Signed, sealed, published and declared by the above-named Testatrix ~s and for her Last Will and Testament in our presence, who, at her request, in her pr~',sence and in the presence of each other, have hereunto subscribed our names as att$st~ng witnesses. T (~ I lf('d ~l (n' ~¢ . /'l ~~Q/IIGS~y ~'"? ~~~ L_ . [~~ I'ttl~i... ~~i Address ~ ?, ~Z7l4~ ~r~r, ~ ~l~~jx~~t~.s~ Address ~-~.. / 7Q N~a 3