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HomeMy WebLinkAbout10-01-10 (3)' 1505610140 REV-1500 EX (01-10) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 0 0 8 2 0 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 5 4 6 5 0 7 0 2 6 0 7 0 5 2 0 1 0 0 5 0 3 1 9 2 5 Decedent's Last Name Suffix Decedent's First Name MI V A L E N T I N O D A N U T A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE O~~ALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-$2) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) Q 6. 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 Proceed> 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) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND GONFIUtN 1 IAL I AX INFUKMA I IVN SFiUULU tit UIKtI; ~ tU ~ U: Name Daytime Telephone Number ~, J A C Q U E L I N E A K E L L Y 7 1 7 ~~ 4 1 S~5 5~ 0' _, REGISTEIR'gF!~III~S US6-AIJLY '~j. ' i r ( i ~ ~, First line of address ~ `'~ {' 8 4 5 S I R T H O M A S C T S T E 1 2 ~`~~' ~~~ t ~, ~~ ~::' .._.t -.. ~ ~ , Second line of address ~ ~~ ~"`} ~~_ n~ I DATE FILED City or Post Office State ZIP Code %~ - - - - -- --- -_ -- H A R R I S E? U R G P A 1 7 1, 0 9 Correspondent's a-mail address: JACKIEJLB ar7VERIZON.NET 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. SIGNATURE OF PERSON RESP N IBLE FOR FILING RETURN DATE „,1~ f~ ~ ,~ ,~l i-n S~'' : ~'fro~ _ 9 / 3 0 / 2 010 ADDRESS ~ 4917 SHASTA WAY MECHANICSBURG PA 17050 SIGf TURE , F PREP~~RER OTH R TI-IA EPRESENTATIVE DATE ~,...~, --I~ ~,~l,.t a ~(.~, . ~~~~t ~ 9 / 3 0 / 2 010 84~ S~'R THOMAS CT STE 12 HARRISBURG PA 17109 PLEASE USE ORIGINAL FORM ONLY Side 1 1,50561,01,40 150561,01,40 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: DANUTA VALENTINO 5 4 6 5 0 7 0 2 6 RECAPITULATION 1 1 7 7 5 3 7. 5 0 1. Real Estate (Schedule A) ........................................... . 2. Stocks and Bonds (Schedule B) ...................................... 2. 3 2 6 2 0 . 9 3 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. • 7 9 0 2 0 • 6 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 8 1 0 4 D . 6 7 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ....... 7. 4 2 7L 2 3 . 3 6 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 4 1 2 6 4 3 . 0 6 9. P ( ) .................. Funeral Ex enses and Administrative Costs Schedule H 9. 2 1 ~3 8 5 . 6 6 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ....... ...... 10. 8 1 3 0 • ? 0 11. Total Deductions (total Lines 9 and 10) ......................... ...... 11. 3 0 0 1 6 . 0 6 12. Net Value of Estate (Line 8 minus Line 11) ...................... ...... 12. 3 8 2 6 2 6 . 7 0 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. 3 8 2 6 2 6 . 7 0 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 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 3 8 2 6 2 6. 7 0 16. 17. Amount of Line 14 taxable 0 0 0 17 at sibling rate X .12 . 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 18. 19. TAX DUE .................. .......................... ... ..... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. 0 0 1 7 2 1 8. 2 0 0. 0 0 0. 0 0 1 7 2 1 8. 2 0 Side 2 150561,0240 1505610240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 10 0820 DECEDENT'S NAME DANUTA VALENTINO -- - _. STREET ADDRESS 4917 Shasta Way Hampden Township __ -- _ _ CITY ~ STATE I ZIP Mechanicsburg ' PA ' 17050 Tax Payments and Credits: ~. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 860.91 Make check payable to: REGISTER OF WILLS, AGENT (1) 17,218.20 860.91 0.00 (5) 16,357.29 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; .......................... ..... ^ 0 c. retain a reversionary interest; or ........................................................................................... ..... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^ 0 2. If death occurred after December 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-death bank account or security at his or her death? ... ...... ~ ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ............................................................................................ ...... 0 ^ 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 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;1.3)]. Asibling is defined, undE Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Total Credits (A + B) (2) (3) (4) REV-1502 EX+ (01-10) pennsylvania ~ SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DANUTA VALENTINO 21 10 0820 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the 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 knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 4917 Shasta Way, Hampden Township, Cumberland County 177,837.50 Parcel ID 10-20-1844-030 Tax Assessment $142,270 x CLR 1.25 TOTAL (Also enter on Line 1, Recapitulation.) I $ 177,837.50 If more space is needed, use additional sheets of paper of the same size. REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DANUTA VALENTINO 21 10 0820 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Vanguard GNMA Fund (VFIIX); 2,964.354 shs @ $11/sh 32,607.89 Held in Vanguard Account 09975526296 2 Vanguard GNMA Fund; accrued dividends 13.04 TOTAL (Also enter on line 2, Recapitulation) $ 32.620.93 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ M~~7C. IN RESIDENT DECEDEN RN PERSONAL PROPERTY ESTATE OF FILE NUMBER DANUTA VALENTINO 21 10 0820_ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Citizens Bank Checking 6100766357 152.00 2 Vanguard Account 09975526296; cash balance TOTAL (Also enter on line 5, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 78,868.60 79.020.60 REV-1509 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: DANUTA VALENTINO 21 10 0820 If an asset was made jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Joanne D Valentino e C JOINTLY-OWNED PROPERTY: 4917 Shasta Way Mechanicsburg PA 17050 daughter ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 9/9/06 AmeriChoice Federal Credit Union; Regular Share 0001 27.59 50. 13.80 2 A 11/13/85 Citizens Bank; Checking 6100763056 12,815.59 50. 6,407.80 3 A 9/12/03 Citizens Bank; Money Market 6203358898 51,964.06 50. 25,982.03 4 A 11/12/05 Citizens Bank; CD 6248114906 5,905.46 50. 2,952.73 5 A 9/5/01 Citizens Bank; CD 6140829836 13,827.14 50. 6,913.57 6 A 11/11/96 Vanguard; Account 09903236626 64,653.11 50. 32,326.56 Vanguard GNMA Fund (VFIIX); 5,877.555 shs @ $11/sh 7 A 11/6/02 Vanguard; Account 09903236626 12,888.36 50. 6,444.18 Long-Term Treasury Inv (VUSTX); 1,075.823 shs @ $11.98/sh TOTAL (Also enter on Line 6, Recapitulation) I $ 81,040.67 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER DANUTA VALENTINO 21 10 0820 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 yeas. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXI;,LUSION (IF APPLICABLE) TAXABLE VALUE 1. Citizens Bank; CD 6140779774; 14,247.18 100.00 14,247.18 ITF Joanne D Valentino, daughter 2 Citizens Bank; IRA CD 6140894425 12,209.34 100.00 12,209.34 Joanne D Valentino, daughter, beneficiary 3 Citizens Bank; IRA CD 6240526261 6,283.20 100.00 6,283.20 Joanne D Valentino, daughter, beneficiary 4 MetLife Total Control Account 4045952390 9,383.64 100.00 9,383.64 Joanne D Valentino, daughter, beneficiary TOTAL (Also enter on Line 7, Recapitulation) I $ 42,123.36 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER DANUTA VALENTINO 21 10 0820 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Neill Funeral Home Inc 6,965.00 2 Funeral luncheon 150.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2 Attorney Fees: Jan L BrOWn & Associates 10,000.00 3, Family Exemption: (If decedents address is not the same as claimants, attach explanation.) 3, 500.00 Claimant Joanne D Valentino Street Address 4917 Shasta Way ~;ry Mechanicsburg state PA zIP 17050 Relationship of Claimant to Decedent daughter 4. Probate Fees: Register of Wills, Cumberland County 434.50 5 Accountant Fees: Parks & Company 500.00 6. Tax Return Preparer Fees: 7. Cumberland Law Journal; legal advertising 75.00 8 The Sentinel; legal advertising 198.16 9 Recorder of Deeds, Cumberland County; deed filing fee 63.00 TOTAL (Also enter on Line 9, Recapitulation) ~ 21.885.66 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER DANUTA VALENTINO 21 10 0820 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. David Leroy Plumbing Inc 580.00 2 Hampden Township; trash/sewer 150.00 3 Independent Home Solutions; stairlift 315.00 4 MasterCard *3326 858.81 5 Messiah Village 3,896.50 6 Michael Langan Treasurer Tax Collector 1,370.95 7 PA American Water 125.78 8 PPL Electric Utilities 198.23 9 Trimbur's Lawn mare 336.55 10 Verizon 182.88 11 Visiting Nurse Association of Central PA; lifeline auto alert 116.00 TOTAL (Also enter on Line 10, Recapitulation) I $ 8,130.70 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: IIANI ITA VAI FNTIN(~ 21 10 0820 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. Anthony F Valentino, son Lineal RR 1, Box 233, East Waterford, PA 17021 50% residue To be held in Special Supplemental Care Trust Joanne D Valentino, Trustee 2 Joanne D Valentino, daughter Lineal 4917 Shasta Way, Mechanicsburg, PA 17050 50% residue Sch F & G ENTER DOLLAR AMOUN-S FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: 1, A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ It more space is needed, use additional sheets of paper of the same size. ~~ i"') ~--' ~_. ,, _ F -, ., _ .._ - - ~ ~ ,_:.. .. ;:. LAST WILL AND ~~ ~~/~~( ~, .~. ~ .-~ TEST1y1V1EN 1 r ; i _.._. -~ ~ ~_ OF ~ -~~ ~~ i ~_', DANUTA VALENTINO ~ ~~ I, DANUTA VALENTINO of Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament hereby revoking all prior Wills and Codicils. ITEM I. I direct that the expenses of my last illness and funeral be paid from mY estate as soon as practicable after my death. ITEM II. All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any per. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. ITEM III. I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my Will or with my valuable papers and found Rrithin 30 days of the probate of my Will. Gifts may only be to person who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. ITEM N. I give, devise and bequeath my real property, including the contents, located at 4917 Shasta Way, Mechanicsburg, Pennsylvania 17050, according to the following schedule: FIFTY PERCENT (50%) to my daughter, JOANNE D. VALENTINO, of Cumberland County, Pennsylvania. _.. FIFTY PERCENT (50% o) to be held in a Special Supplemental Care Trust, for the benefit of my son, ANTHONY VALENTINO, of Cumberland County, Pennsylvania, t~o be held, managed, and administered according to ITEM X herein. ITEM V. All the rest, residue, and remainder of my estate, of whatsoever nature, ar~d wheresoever situate, I give, devise and bequeath according to the following: A. FIFTY PERCENT (50%) of my estate to be held in a Special Supplement,~l Care Trust, for the benefit of my son, ANTHONY VALENTINO of Cumberland County, Pennsylvania, to be held, managed, and administered according to ITEM X herein. B. FIFTY PERCENT (50%) of my estate to my daughter, JOANNE D. VALENTINO of Cumberland County, Pennsylvania. In the event that JOANNE D. VALENTINO predeceases me or fails to survive me by thirty (30) days, then her share shall be added to the Special Supplemental Care Trust, established by this Last Will and Testament for the benefit of my son, ANTHONY VALENTINO of Cumberland County, Pennsylvania, to be held, managed, and administered according to ITEM X herein. In the event that ANTHONY VALENTINO predeceases me or fails to survive me by thirty (30) days, then the Fifty Percent (50%) which is to be held in a Special Supplemental Care Trust for his benefit shall be distributed outright to my daughter, JOANNE D. VALENTINO of Cumberland County, Pennsylvania. In the event that both JOANNE D. VALENTINO and ANTHONY VALENTINO predecease me then I give, devise and bequeath the rest, remainder and residue to my nephew, JOSEPH A. VALENTINO of Delaware County, Pennsylvania. Per Stirpes. 2 ITEM VI. If a beneficiary under this Will other than ANTHONY VALENTINO has not attained the age of twenty-five (25) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the terms in Item VII herein. ITEM VII. In the event that a Trust is created by or as a result of any part of tlvs Will for beneficiaries under the age of twenty-five (25) years, the terms and conditions of the Trust: shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, health, care and education (including college, trade school, or other similar training or education) of the child until the child attains the age of twenty-five (25) years. B. Upon attaining the age of twenty-one (21), one-third (1/3) of the principal and accumulated income, of the child's share shall be distributed outright to the child. C. Upon attaining the age of twenty-five (25), the remaining principal and accumulated income of the child's share shall be distributed outright to the child. D. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. ITEM VIII. I hereby CECE VALENTINO, of Delaware County, Pennsylvania, as, Trustee of any Trust (s) created in this Will other than ANTHONY VALENTINO for beneficiaries under the age of twenty-five (25) years. ITEM IX. In order to carry out the purposes of any Trust(s) established by this V~'ill, other than the Special Supplemental Care Trust, for beneficiaries under the age of twenty-five (25), the 3 Trustee, in addition to all other powers granted by this Will or bylaw, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. The trust created by this Will may be administered by my Trustee free from the control of any court that may otherwise have jurisdiction over my estate. ITEM X. Special Supplemental Care Trust for ANTHONY VALENTINO, a disabled adult. I hereby nominate and appoint my daughter, JOANNE D. VALENTINO, of Cumberland County, Pennsylvania, as Trustee. In the event of the renunciation, death, resignation, or inability Ito act, for 4 i ._ any reason whatsoever of JOANNE D. VALENTINO, I hereby nominate and ap~-oint THE FAMILY TRUST, or its successor(s), of 711 Bingham Street, Pittsburgh, Pennsylvania, 15203, as Successor Trustee of the Special Supplemental Care Trust created in this Will for ANTHONY VALENTINO. The share of my estate that is set aside for ANTHONY VALENTINO shall beheld by my trustee, JOANNE D. VALENTINO, or her successor, for ANTHONY VALENTINO's benefit in a Special Supplemental Care Trust in accordance with the following provisions: A. INTENT It is my intention by this trust to create a purely discretionary supplemental care fiend for the benefit of ANTHONY VALENTINO and not to displace financial assistance that may otherwise be available to him, currently or in the future. Illustrative of the kinds of supplemental, non-support disbursements that would be appropriate for my Trustee to make from this trust for ANTHONY VALENTINO include: sophisticated medical or dental or diagnostic work or treatment jEor which there are not funds otherwise available, including plastic surgery or other non-necessary medical procedures; private rehabilitative training; dental care; recreation and transportation; differentials in cost between housing and shelter for shared and private rooms in institutional settings; supplemental nursing care and similar care that assistance programs may not otherwise provide; telephone and television service, companions for travel, reading, driving and cultural experiences and pa~;~ments to bring his siblings or others for visitation in the event my Trustee deems that appropriate ~u1d reasonable. B. It is important that ANTHONY VALENTINO maintain a high level of human dignity and that his care be humane. If this trust were to be eroded by creditors, subjected to liens or encumbrances, or cause assistance benefits to be unavailable or terminated, it is likely that: the trust corpus would be deleted prior to his death, especially if the cost of care for him would be high. In such event there would be no coverage for emergencies or supplementation to basic needls. The 5 __ _ trust provisions contained in this instrument should be interpreted by my Trustee in light of these concerns and this intent. C. My Trustee shall pay or apply for the benefit of my son for his lifetime such amounts from the principal or income, or both, of this trust up to the whole thereof, as the Trustee, in the Trustee's sole and absolute discretion, may from time to time deem necessary or advisable ~:or the satisfaction of my son's special non-support needs, if any. Any income not distributed shall be added annually to principal. As used in this instrument, "special non-support needs" refers to the requisites for maintaining my son's good health, safety and welfare when, in the discretion of the Trustee, such requisites are not being provided by any public agency, office or department of the state where he lives or of the United States, or are not otherwise being provided by other sources of income available to him. Special non-support needs shall include but shall not be limited to the list of suggested non-support items set out in this article. D. In the event that he is unable to maintain and support himself independently, the Trustee may, in the exercise of the Trustee's best judgment and fiduciary duty, seek support and maintenance for him from all available public and private sources. The Trustee shall take intro consideration the applicable resources and limitations of any public assistance program for which he is eligible. In carrying out the provisions of this trust, my Trustee shall be mindful of the probable future needs of my son, but not of the trust remainder beneficiaries. E. No part of the corpus of the trust created by this article shall be used to supplant or replace public assistance benefits of any county, state, federal or other governmental agency ghat has a legal responsibility to serve person with disabilities that are the same or similar to those which ANTHONY VALENTINO may be experiencing. For purposes of determining my son's public assistance eligibility, no part of the principal or undistributed income of the trust shall be considered available to him. In the event that the Trustee is required to release principal or income of the trust 6 to or on behalf of ANTHONY VALENTINO to pay for benefits or services which such public assistance is otherwise authorized to provide were it not for the existence of this trust, or in the event the Trustee is requested to petition the court or any other administrative agency for the release of trust principal or income for this purpose, the Trustee is authorized to deny such request. My Trustee is authorized, in the Trustee's discretion, to take whatever administrative or judicial steps may be necessary to continue the public assistance program eligibility of ANTHONY VALENTINO, including obtaining instructions from a court of competent jurisdiction Wiling that the trust corpus is not available to the beneficiary for such eligibility purposes. Further, rr~~ Trustee should cooperate with the beneficiary's conservator, guardian, or legal representative to seek support and maintenance for the beneficiary from all available resources, including but not limited t:o, the Supplemental Social Security Income Program (SSI); the Medicaid Program; and any additional, similar or successor programs; and from any private support sources. Any expense of the Trustee, including reasonable attorney fees, shall be a proper charge to the trust. F. SPENDTHRIFT PROVISIONS No interest in the principal or income of this trust shall be anticipated, assigned or encumbered or shall be subject to any creditor or to any legal process prior to the actual receipt by the beneficiary. Furthermore, because this trust is to be conserved and maintained for the special non-support needs of ANTHONY VALENTINO throughout his life, no part of the corpus hereof, neither principal nor undistributed income, shall be construed as part of ANTHON'1' VALENTINO'S estate or be subject to the claims of voluntary or involuntary creditors for the provision of care and services, including residential care by any public entity, office, department, or agency of any state or the United States or any governmental agency. Under no circumstances can the beneficiary compel a distribution. 7 G. TRUSTEE AU'TI-IORITY TO TERMINATE TRUST Notwithstanding anything to the contrary contained in this trust, in the event that the trust has the effect of rendering ANTHONY VALENTINO ineligible for any program of public benefit, the Trustee is authorized, but not required, to terminate this trust. In determining whether the existence of the trust has the effect of rendering ANTHONY VALENTINO ineligible for any program of public benefit, my Trustee is granted full and complete discretion to initiate either administrative or judicial proceedings, or both, for the purpose of determning eligibility. All costs relating thereto, including reasonable attorney fees, shall be a proper charge to the trust. In the event of voluntary termination, the undistributed balance of the tl-ust shall be distributed outright to my daughter, JOANNE D. VALENTINO, of Cumberland County, Pennsylvania. In the event that JOANNE D. VALENTINO predecease me or fails to survive me by thirty (30) days, then the undistributed balance of this trust to my nephev~~, JOSEPH A. VALENTINO, of Delaware County, Pennsylvania, Per Stirpes. H. VOLUNTARY CARE It is my wish that subsequent to the termination of the trust for the benefit of ANTHONY VALENTINO, if my contingent beneficiaries are living and distribution has been made outright to them, if ANTHONY VALENTINO is still living because there has been a voluntary ternunation of the trust in accordance with the provisions of this article, that such contingent beneficiaries will conserve, manage and distribute the proceeds of the former trust for the benefit of ANTH(JNY VALENTINO to insure that he receives sufficient funds for his basic living and supplemental needs when public assistance benefits are unavailable or insufficient. This request pertaining, to the use and management of the trust proceeds after the termination of the trust is not mandatory, but is an expression of my wishes only. 8 I. BENEFICIARIES OFTRUST RESIDUE UPON DEATH OF DISABLED BENEFICIARY Unless sooner terminated, the trust created for ANTHONY VALENTINO sha;~l terminate upon his death. At that time all remaining trust assets shall be distributed outright to my daughter, JOANNE D. VALENTINO, of Cumberland County, Pennsylvania. If JOANNE D. VALENTINO predecease me or fails to survive me by thirty (30) days, all the remaining trust assets shall be distributed to my nephew, JOSEPH A. VALENTINO, of Delaware County, Pennsylvania. J. TRUSTEE'S POWERS Subject to the requirement that my Trustee be prudent, my Trustee shall have full power and authority to manage and control the trust estate and to sell, exchange, lease, rent, assign, transfer and otherwise dispose of any or part thereof upon such terms and conditions as my Trustee ma;T, in my Trustee's discretion, deem proper. My Trustee may invest or reinvest all or any part of the trust estate in such common or preferred stocks, bonds, debentures, mortgages, deeds, deeds of trust, notes and other securities, investments of property, including common trust funds, which my Trustee, in my Trustee's absolute discretion, may select or determine. It is my express intention that the Trustee shall have full power to invest and reinvest the trust funds as I might do if living, without being restricted to forms of investments which trustees may be otherwise permitted bylaw to make, and without any requirements as to diversification of investments. My Trustee may continue to hold in the form in which received, any securities or any property which I might own at the time of my death or which my Trustee may at any time acquire hereunder; and may invest any part of the trust funds in property located within or outside of the Commonwealth of Pennsylvania. My Trustee is further authorized to invest in life, annuity, accident, sickness, including disability, and medical insurance on behalf of and for the benefit of the trust beneficiaries. 9 My Trustee shall not be obligated to undertake litigation for collection of any benefits or assets payable by reason of my death including, but not limited to, such benefits under life insurance policies, employee benefit plans or other contracts, plans or arrangements providing for payment or transfer at death which are payable to my Trustee unless my Trustee is indemnified to my T'rustee's satisfaction against any liability and the expense of such litigation. Payment to my Trustee ~-nd the receipt of or release by my Trustee shall fully discharge any payor, and no payor need inquire into or take notice of my Will to see to the application of such payment. My Trustee shall, in addition to the powers granted above, have all powers otherwise granted under the Pennsylvania Fiduciaries' Powers Act as amended after the date of my Will and after my death. My Trustee shall specifically have the powers to invest in non-income producing assets. K. UNSUPERVISED ADMINISTRATION The trust created by this Will may be administered by my Trustee free from the control of any court that may otherwise have jurisdiction over my estate. ITEM XI. I nominate, constitute, and appoint my daughter, JOANNE D. VALENTINO, as Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute; and appoint my attorney, JAN L. BROWN of JAN L. BROWN & ASSOCIATES, or its successors, or any attorney of Jan L. Brown & Associates, or its successors, currently of 845 Sir Thomas Court, Suite 12, Hamsburg, Pennsylvania, as Successor Executor of my Will. I direct that my Executrix and Successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant him/her power to sell both real and personal property, at private or public sale, to invest cash without being limited to statutory investments, to distribute in ,. casFi or in kind in-like or in unlike shares and to file any qualified disclaimer I could have filed if living. Dated ~ -` ~. ~ , 2003 ~ANU A VAL TINO In our presence, the above-named DANUTA VALENTINO signed this and declared this to 6e her Last Will and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name e, Address Sys ~~ ,o~ , ~~~> ~I~ S~-~ s ~-~. be ~ ~~ li~~ t-"~T .~ I, DANUTA VALENTINO, Testatrix, who signed the foregoing instrument, having Teen duly qualified according to law, acknowledge that I signed and executed this instrument as my VU"ill, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by DANUTA VALENTINO, the Testatrix, this \` ~'` day of jl~~ , 2003. Notary Public r ~, ~ suer nreuc co~i~rm~i io ~r ANUTA VALENTINO We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execut~° this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by C ~(. C~rt-~ and ~, i e sc~ , witnesses, this ~ (~--h day of ~u~ ~ , 2003. ~..____, Notary ub is •~t~~ Wi ess Witness ~~~~ 12 -~ :.3 ~_~ --~ FIRST CODICIL TO THE WILL ~ ~ -~ sal -- ~, DANUTA VALENTINO ~ , ~ ` ~ ~ ' ~-~ I, DANUTA VALENTINO, of Cumberland County, Pennsylvania, declare this to be a ~rrst codicil to my LAST WILL AND TESTAMENT dated June 11, 2003. FIRST: I revoke ITEM IV of my Last Will and Testament and replace it with. the following: ITEM IV. I give and devise my real estate located at 4917 Shasta Way, Mechanicsburg, Cumberland County, Pennsylvania to my daughter, .TOANNE D. VALENTINO, of Cumberland County, Pennsylvania. In the event that JOANNF, D. VALENTINO predeceases me or fails to survive me by thirty (30} days, then my real estate shall be added to my residuary estate. SECOND: In all other respects, I confirm and republish my LAST WILL AND TESTAMENT dated June 11, 2003. I signed this first codicil to my will on ) ~ - ~ ~ , 2006. ~ ~ ~ -r :~~, ANUTA VALENTINO On the date last above written, we saw DANUTA VALENTINO, in our presence, sign the foregoing instrument at its end. She then declared it to be a first codicil to her will and requested us to act as witnesses to it. We then, in her presence and in the presence of each othf;r, signed our names as attesting witnesses, believing her at all times herein mentioned to be of sound mind and memory and not acting under constraint of any kind. 4 845 Sir Thomas Court, Suite 12, Hb~. PA 17109 Witness ~ ~ ~ ~ s~ 845 Sir Thomas Court, Suite 12, Hbg., PA 171 OS! fitness COMMONWEALTH OF PENNSYLVANIA } COUNTY OF DAUPHIN ) We, ~Ctiu-~~ ~~~. and _ J v~ ~ ~k rl L~ e~ Sc l.P _, the ~ritnesses 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 the testatrix sign and execute the instrument as a codicil to her Last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the codicil as a witness; and that to the best of our knowledge the testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. ~,~: - ~~ S Witness fitness I, DANUTA VALENTINO, testatrix whose name is signed to the attachedl or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as a codicil to my Last Will; that I signed it willingly; and ghat I signed it as my free and voluntary act for the purposes therein expressed. DANUTA VALENTINO Subscribed and sworn to and acknowledged before me by DANUTA VALE;NTINO, the Testatrix, and subscribed and sworn to before me by ~'p~,i~j,~ K - ~~,c~ _, and J i~~~- ~ ~ F ~.(~~j P ,witnesses, on ~ a ~ 11 __ _ , 2006. tart' ublic COMMONYyEALTH OF PErnsr~v~uru NOTARIAL SEAL lACQUfLINE A. KELLX NOTARY PlJBI>C LOWER PAXTON TWP., DAUPHIN COUKtY MY COMMISSION EXPIRfS DEC.17, 2007 2 !AYABLE TO: chael Langan, Treasurer/Tax Collector 0 S. Sporting Hiil Road ~chanicsburg, PA 17050 RILL #: 10568 Hours: See Reverse Phone: 717-737=4822 NOTICE OF PROPERTY TAX.RELIEF our enclosed tax bill includes a tax reduction for your homestead and/or farmstead property. s an eligible homestead and/or farmstead property owner, you have received tax relief through homestead and/or farmstead exclusion which has been provided under the Pennsylvania axpayer Relief.Act, a law passed by the Pennsylvania General Assembly designed to reduce cur property taxes. _ THIS TAX IS DUE AND PAYABLE. YOU ARE HEREBY REQUESTED TO MAKE PAYMENT THEREOF. VALENTINO; DANUTA 4917 SHASTA WAY MECHANICSBURG, PA 17050 TAXPAYER'S..COPY - DO NOT RETURN ASSESSMENT ~ -~ $43,150 $99,120 • $142,270 HOMESTEAD. EXCLUSION 55.815 FARMSTEAD EXCLUSION SO R/E TAX RATE 0.010252 0.010252 FULL SCHOOL A/E TAX $442.37 $1,016.18 $1,458.55 LESS HOt~4ESTEAD CREDIT jS59.62i LESS FARR4STEA0 CREDIT TAX AMOUNT DUE • $1,370.95 50.00 ~. $1.,398.93 $1,538.8< If Paid On or Before 8/;31/10 10/31/10 12/15/10 NO~~CHECKS.ACCEPTED AFTER DECEMBER i 5 $466.31 I $466.31 I $466..31 On or before 8/15110 II On or before 9/15!10 I On or before 10f15110 Payable To: MICHAEL LANGAN, TREASURER Office Hours: MARCH-APRIL: M, T, TH 9-4:30 AND THURS Bill No: 10529 230 SOUTH SPORTING HILL ROAD 6-SPM; MAY-JUNE M, T, TH 9-4:30 Bill Date: 3/1/10 MECHANICSBURG, PA 17050 CLOSED WED, FRI & HOLIDAYS Control Na: 10006098 Phone: (717) 737-4822 PHONE (717) 737-4822 `~,~ MAP NO: 10-20-1844-030 Desc: 4917 SHASTA WAY Acres .300 Deed: 0025E-00273 1N01AN CREEK LOT 5 BLOCK E PB 19 PG 75 Residential Building 1111111 IIIII IIIII IIIII IIIII II{I{ INII IIIII Ill/ IIII $1.00 FEE FOR ADDITIONAL RECEIPTS Assessed Vafue: Land: 43,150 Improvement: 99,120 Total: 142,270 Discount --.---._..-.___ _._ Face Penalty COUNTY R/E 2.39900 $334.48 $341.31 $375.44 COUNTY L1B .18000 $25.10 $25.61 $28.17 MUNIC. R/E .18000 $25.10 $25.61 $28.17 T ~D~LUN at! v~ P $384.68 ment Is On 3/1110 thru 4/30/10 $392.53 5/1 /10 thru 6/30!10 $431.78 7/1 /10 or Later Tax Payer: VALENTINO, DANUTA 4917 SHASTA WAY ;~ 4 ~~1~ MECHANICSBURG, PA 17050-2591 APB Hampden Twp• Tax GoltectoC . - - - . .. .. - _ . . ~ .. - -. . -. - .. - TAXPAYER'S COPY -KEEP THIS PORTION FOR YOUR RECORDS ' ~ ~ " = ' ~ • =' • ' ~~ ~ i MUNICIPAL CODE: Hampden Twp. QI(:L NO: 10568 PROPERTY: 4917 SHASTA WAY BILL DATE: 7/1./2010 . MAP CODE: 10-20-1844-030 VALENTINO, DANUTA ii~.~r-~'ia~ ~~~~^~~z•~.fa~t~ai~1~~~~i[o]af-'i:[~lUa.Y~1-`I~j~~~i- • ~ ~ ~ Return bill with payment; for a receipt see instructions on reverse side.