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Home My WebLink About11-03-101505610143 REV-1500 Ex(o1_,0, OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 21 10 0454 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 474 07 5479 O1 12 2010 Decedent's Last Name STEINBERG (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth 02 24 1922 Suffix Decedent's First Name MI ELAINE G Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return n 4. Limited Estate ~ j 4a. Future Interest Compromise (date of death after 12-12-82) f X~ 6 Decedent Died Testate (~'~ 7 Decedent Maintained a Living Trust ~ (Attach Copy of Will) L-~ (Attach Copy of Trust) 9. Litigation Proceeds Received i ~II 1 ~. Spousal Povertyy Credit (date of death L~1 between 12-31 ~J1 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ~~ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number DENNIS C MCANDREWS 610 648 9300 First line of address 30 CASSATT AVENUE Second line of address City or Post Office BERWYN State ZIP Code PA 19312 REGISTER Of/~S USE Y --~ , ~_._ ~ ~:. ~-~~~ G~' cry ~; c~ _ . - ~/ ~ . :~`~ ~ __ DA ~-~ ED ~~ .~ J C,,~ C:;rrespondent's a-mail address: dmcandrews@mcandrewsla~v.coml ~'Z T+. ~ _ ., ~~~ ~:,:~ ~, (._ _ ) ~._- ~ 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 RESPONSIBLE FOR FILING RETURN DATE Scott Fraser ADDRESS 105 Kent S B kl n NY 11222 SIG T E F P E OTHER THAN REPRESENTATIVE DATE Dennis C. McAndrews , r, ~ I S~~ I ~ ADDRESS 30 Cassatt Avenue, Berwyn, PA Side 1 1505610143 150561U143 J •,.. ~, ,, ~,. ".~~ ;~~ ;,.:..., '.,., ;; .~,.>; f ~}a: ~~~"~ ~~0 t_x (ot.to~ Gib t?FFICIAI. IJS~ ONLY PR nepartmcnt of Revrrttue pennsylvania " rc~~~l,l~ voer Fd~ Nun7b!-r Bvrdau of Individual Tars !rTiwrrnarnorrtnvrr«~ Fo r~ax.zeasa~l INM~RITANC~ T,AX RETURN 2 ~. 1 b Q 4 59~ t~srrisbtlrg, PA ~ ?i;z:i-AGOi RESIi~ENT DECEDENT f=NT~R DEG~DEN7' INFORMI~TION E3ELOW Social Security Numl;~~r Date of DE~alh Date of girth 474 07 5479 p3. ~.,2 20.0 02 24~ 19?.2 1505~]~O~t~~ Decedent's Last Nam~• STE.T.]:r7BERCy (If ~+ppllcablha inter Surviving Spau~o's inlform~tlotti BElow Spouse's t.ast Name apotlee:'a Sar,1c+l Security Numt~r Sufflx Dscectent's Flr, l: Nance MI ELXIZNE ~ Sufflx Spouse's first Name MI THIS RETUf~N MUST B~ FIL.IWD l~l (3UPL.ICATI~ INITM 1'HIw I~~CIST~R OF UVI~.~.S F!I_L IN APPROPt~IAti" OVALS BgLOW _ 4. Qr~lnal R~?ilarl7 I_y' 2. Sup#+1Cnlental Return L... ~ ~. Remainder Rhtlam (dst~ bf rlr;ath [X-•. prior to 12-43-137,1 q. t-Imftecl Ealatr (' qg, Fr.1?ur» InlrreGl Cc+m. rNn(ru~ ;~. Frriraral rstr:7te 7'ax RnkUl'n Ctequiroct i•-- I_.•~ td:go Cd 0~!E,Ih gtl~r 12.12-821 ~. rr ~. ~o+:nrlont t)irxl Tnsteto ~ r)ch`!~rrrr~l M~I~ c jnhrl 1 I.irln!1 Tn~al ..~. ~ -,_ 8. 'I"UtAI Ni ~mb4r ar Safe Dr:~pry.•,.N. Ftnxes I.,~ (/U1~:1C1'+ l,:ri~~v GC Will) ~ .1 (A~lp!41 .CtrY n~~ ri~r~l) k ttx~sal F ~-rt r'r~~r.t~,I (Hilo ei ~lvAlh f ~. I,ItIE}at;on 1'rpr,:rth[1s Reclziv~+rc! ~~ ih. jit;lw„nn 1~;t1 ~3i anrl`f-i=:l5i I 11.fhaCtlon to tax undrr Pt;. ~1113(R) I._._. tntt~ch Sch. O) CC~RRF_St'pNt?ENr • ?t•uS StCT~oN MUST B[ cOMi~LETt:,n. ~t.t_ CORRESPOtvo[auC~ AND cpNFroEn1T1At. TAX INFOrz1~1lTION SNOUGO pE DfR~cTFO Td: Name paytimr Trlepl~ono Nunnber n~rrNZ ~ c M~,RE~r~ ~ ~. o s ~ s ~ ~ o a REGISTER OF WILLS USC ONLY First Ilne of addre as ~ p CAS S~LTT ,A,'V"ENUE $eCOncl link of ~ddr~$s City or Post Office ~3E~.TrnTX1~ Stato 71P Cede ~'~- 193 ~. ~ DATE FIL~b Garresponctent~s e-m,lt ~taress: dmcandlr~ws a~'~mc~ndtrews[aw.com Undor pelis)tN~s of 1,rrjury, I dBCtAfB tt1.41 1 17&V7 r3XlfTlh7r~d 111fs r13tW'n, in~hldll,g eccornpEtnyinq ; rrhr,Uules and atatrmcl~te, and to the bor~f 4f my krlawledee r:+nd bGlipf, It is inie, c~Fu~s ~rld cprnplete. l7Crlal-atlon~j pr+;r%tr~•r otl~r thorn thr prvl'~onal repreSdntltlvC l4 h.Zged on E7tt ;r1f~>ny~ ,Unn of wli{rti prE+p~rrr P~~s any knowlEtir,IgC, nr~oacss 105 FS~nt St.. 6ro~klyn, IVY 11222 _„ ,......_ SIL NI1TI.IRG ol= PRFF'~I3G1~ ()TI-ITR TI•f/,N Rf::f'12E$f:N1'/l'itVie. I.IA'T(: Dennis C, t1~cAndrews ~nnrr ,S r~T ,~... 34 Cassatt Avr~nue, B~r'-1vyt~~ PA w~ $1(~C ~ ~5C15b~,0~~~1~ ]~50561~D1b3 ,,,,,~ PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Steinberg, Elaine G. 21-10-0454 Under penalties of perjury, I declare That f have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, and complete. Declaration of preparer other than the personal representative is based an al! information of which preparer has n knowledge. _ Signature #2 ~ `~ ~,E/~~~~ Name David Fraser Addressl 1612 ndham Rd. Address2 City, State, Zlp Gamp Hill, PA 17011 Date l~~ /~T ~' p• c' J 1505610243 REV-1500 EX Decedent's Name: $telnberg, Elaine G. 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 8~ 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 8~ Miscellaneous Ikon,-Probate Property (Schedule G) ~ I Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) .................................................................... . g. 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 11. Total Deductions (total Lines 9 & 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 Subject to Tax (Line 12 minus Line 13) .............................................. . 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable 610 031 63 16 . at lineal rate X .045 ~ . 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. Decedent's Social Security Number 474 07 5479 191,092.00 68,749.70 396,174.15 656,015.85 37,336.00 8,648.22 45,984.22 610,031.63 610,031.63 0.00 27,451.42 0.00 0.00 27,451.42 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-10-0454 Decedent's Complete Address: DECEDENT'S NAME Steinberg, Elaine G. STREET ADDRESS 1612 Wyndham Rd. CITY _ _ I - -I ZIP STATE Camp Hill PA i 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 27,451.42 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits (A + B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4} Check box on Page 2 Line 20 to request arefund -~- -- g. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5} 27,451.42 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: Y_es No a. retain the use or income of the property transferred :............................................................................... ',__~ ~~ b. retain the right to designate who shall use the property transferred or its income :.................................. r_~ -~ ^ c. retain a reversionary interest; or .............................................................................................................. l ~ x -- d. receive the promise for life of either payments, benefits or care? ............................................................ ~ ~~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without _ receiving adequate consideration? ....................................................................................................... 1 ,~~ _, 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ',_ x_I 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 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 j72 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. Rev-1502 EX+(11-08) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steinberg, Elaine G. FILE NUMBER 21-10-0454 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 which is jointly-owned with right of survivorship must be disclosed on schedule F. Rev-1508 EX+ (6-98) ., COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 M&T Bank Certificate of Deposit #031003913384861 -Valued as of date of death, see letter 11,504.71 attached. Accrued interest on Item 1 through date of death 24.38 2 M&T Bank Certificate of Deposit #031003914574049 -Valued as of date of death, see letter 16,720.21 attached. Accrued interest on Item 2 through date of death 5.04 3 M&T Bank Checking Account #000000081693206 -Valued as of date of death, see letter 39,292.43 attached. Accrued interest on Item 3 through date of death 0.43 4 1987 Lincoln Sedan -too old to value with Kelley Blue Book, estimate 500.00 5 AARP/Health -Refund 202.50 6 M&T Bank Safe Deposit Box # -see inventory attached. 0.00 7 Pennsylvania Department of Revenue - 2008 Pennsylvania property tax rebate 250.00 8 Pennsylvania Department of Revenue - 2009 Pennsylvania property tax rebate 250.00 TOTAL (Also enter on Line 5, Recapitulation) 68, 749.70 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G s INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Steinberg, Elaine G. FILE NUMBER 21-10-0454 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFERSATTACH A COPY OF TI HOE DEIED FOOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °r° OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Merrill Lynch Account #693-11 E33 - TOD to son, Paul 396,174.15 396,174.15 O. Steinberg TOTAL (Also enter on Line 7, Recapitulation) I 396,174.15 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Steinberg, Elaine G. 21-10-0454 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MBER A, FUNERAL EXPENSES: See continuation schedule(s) attached 9,944.42 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Scott Fraser David Fraser Street Address 105 Kent St. City Brooklyn State NY Zia 11222 Yearlsl Commission paid 2010 9,310.00 2. Attorney's Fees McAndrews Law Offices, P.C. 13,692.50 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Paul O. Steinberg Street Address 1612 Wyndham Rd. City Camp Hill state PA zip 17011 Relationship of Claimant to Decedent SOn 4. Probate Fees 598.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 290.58 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 37,336.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Steinberg, Elaine G. 21-10-0454 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex enses 1 Grace Church -memorial luncheon 545.38 2 Parthemore Funeral Home 9,314.04 3 Rolling Green Cemetery 85.00 H-A 9,944.42 Other Administrative Costs 4 William J. Mansfield, Inc. -legal advertising 290.58 H-B7 290.58 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) ~ SCHEDULE f DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Steinberg, Elaine G. 21-10-0454 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Camp Hill Emergency Physician 64.10 2 Central Pennsylvania Pulmonary Assoc 54.12 3 Citibank Platinum Mastercard 434.21 4 East Pennsboro Ambulance Service 46.00 5 Health South Rehabilitation Hospital 16.00 6 Internal Revenue Service - 2009 Personal income tax paid. 48.00 7 Internal Revenue Service - 2007 outstanding income tax due. 4,784.99 8 Internists of Central Pennsylvania 48.96 9 Pennsylvania Department of Revenue - 2009 income tax paid 3.00 10 Physicians of Rehabilitation, Industrial 8~ Spine Medicine 223.84 11 Tucker Arensberg -lifetime legal fee 2,925.00 TOTAL (Also enter on Line 10, Recapitulation) I 8,648.22 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+ (11-08) COMMNHERITANCE~ ~ RETURN ANIA RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER ~telnper , tlalne cv. ~ 21-10-0 454 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) 0 of i ru tee s I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Trust u/w Elaine G Steinberg fbo Paul O Son 100% Residue Steinberg 1612 Wyndham Road Camp Hill, PA 17011 2 Paul O. Steinberg Son Tangible 1612 Wyndham Road Personal Camp Hill, PA 17011 Property Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 150 0 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) LAST WILL AND TESTAItIf ENT OF ELAfNE G. STEINBERG prepared b}~: Neil E. Hendershot, Esquire T~JCKER ARENSBERG, P.C. 111 North Front Street P.O. Box 889 Harrisburg, PA 17108 LAST WILL AND TESTAMENT OF ELAINE G. STEINBERG I, ELAINE G. STEINBERG, of Cumberland County, Pennsylvania, declare this to be my Last Wi11 and Testament, hereby revoking all Wills and Codicils at any time heretofore made by me. FIRST: Tangible Personal Property. A. Distribution. I direct that specified items of my tangible personal property be distributed in accordance with the provisions of a signed letter of instruction or memorandum which will be found with my copy of this Will or with my other valuable papers. I give the balance of such tangible personal property, or a!I of such property in the event the signed letter of instruction or memorandum is not found, to my son, PAUL O. STEINBERG (my "Son"), if he survives me by thirty (30) days. If he does not survive me, then I give such property in equal shares to my nephews, namely, DAVID J. ERASER, SDOTT A. ERASER, and TIMOTHY P. ERASER, who shall survive me by thirty (30) days, to be distributed among them as they may agree, or in the absence of such agreement as my executor shall determine, in my executor's sole discretion, making such distribution in as nearly equal shares as practicable. If no writing is found and properly identified by my executor within thirty (30) days after my executor's qualification, it shall be presumed that no such writing exists, and any subsequently discovered writing shall be ignored. B. Expenses of Storage and Shipment. The expenses of storing, packing, shipping, insuring, and delivering any such property to a beneficiary entitled thereto shall be paid by my executor as an administrative expense of my estate. In addition, to the extent practicable in my executor's sole discretion, I give any policies of insurance on such property to the beneficiary entitled to such property. SECOND: Residue if Son Survives. If my Son, PAUL O. STEINBERG, survives me by thirty (30) days, then (give the residue of my estate to M&T Bank, or its successors in interest (my "Corporate Co-Trustee") and to my nephews, , DAVID J. ERASER and SCOTT A. ERASER (my "Individual Co-Trustees"), who shall act collectively as my "Trustee," INTRUST, NE!!ERTI-IELESS, to be held in a Trust for the benefit of my Son, PAUL O. STEINBERG, during his lifetime, upon the following terms and conditions: A. Payment of Income and Principal. My Trustee shall pay to or for the benefit of my Son so much of the net income and principal of The Trust as my Trustee, in the discretion of such Trustee, may deem advisable for the health, maintenance, support and welfare of my Son, taking into consideration his other available assets or sources of income, from time to time, as set forth below. My Trustee may make a distribution from the Trust for the purchase of a home for my Son if that would be in his best interests for a stable living arrangement. B. Standards for Discretionary Distributions. I direct my Trustee that in exercising discretion in paying income or principal to or far the benefit of my Son, it is my intention that in addition to and notwithstanding any other applicable considerations of my Trustee, 1. Any such payment of principal shall supplement, rather than supplant, other resources available to my Son, from whatever source, and shalt provide for basic support only to the extent such other resources shall prove inadequate or be discontinued. 2. My Trustee shall consider funds available to such person from all sources and the tax effects of distributions to such person from each of those Page 3 sources. My Trustee may decide to make, or not to make, a permissible distribution from the Trust hereunder on the basis of Trustee's determination, in Trustee's absolute discretion, that more favorable tax effiects would result if such distribution were made from one fund rather than another. !n making a determination hereunder, Trustee shall consider all exclusions and exemptions under the internal Revenue Code. C. Retention of Home. If my Son desires to remain in my residence after r»y` death, and if my residence becomes a part of the rosirlu~a of my estate, then my Trustee may retain my residence as a home for my Son if that would be in his best interests for a stable living arrangement, so long as its proper maintenance is not compromised by his living there. THIRD: Residue 1f Son Does Not Survive. If my Son does not so survive me, or, when the Trust created above for the benefit of my Son terminates upon his death, then the residue of my estate, or the remainder of the Trust, as appropriate, shall be distributed in equal shares, to my nephews, namely, DAVID J. ERASER, SCOTT A. ERASER, and TIMOTHY P. ERASER, who shall survive me by thirty (30) days, with substitution, per stirpes for any nephew who does not so survive me. It such a nephew who does not so survive me shall have died without issue, then that nephew's share shall lapse. FOURTH: ~lltimate Distribution. If at the time for distrEbut~on none of the persons named or described above is living to take all or any part of the principal of my estate or any trust created hereunder, then my executor or trustee, as the case may be, shall pay and distribute one-half (112) of such remaining principal to my intestate heirs, and one-ha(f (1/2) of such principal to the intestate heirs of my fate spouse, both as determined at the time of distribution in accordance with the laws of the Commonwealth or" Pennsylvania, as though each of us had died at that time, the owners of one-half (112) hereof, unmarried, intestate, and domiciled in that Commonwealth. Page 4 FIFTH: Administrative Provisions. The following provisions shall be applicable to my estate and the trusts created hereunder: A. Spendthrift Protection. 1. Assignment Prohibited. While in the hands of my executor or trustee and until actually paid over or delivered to the persons entitled thereto, all legacies, shares, or interests in my estate or any trust created hereunder, whether income or principal, shall not be subject to assignment, pledge, execution, attachrrient, or tl--e clairrls of creditors. 2. Exception for Certain Actions. The provisions of subparagraph A.1 above shall not preclude: (i} a personal exercise or release by a beneficiary of a right of withdrawal or power of appointment granted hereunder, if any; (ii) a disclaimer by a beneficiary, in whole or in part, of any interest in income or principal hereunder; or (iii) a setoff against such interest of any indebtedness of the beneficiary to me, my estate, or any trust created herein. B. Accrued or Undistributed income. Upon the death of any income beneficiary, any accrued or undistributed income shall be paid to the person or persons for whom the principal is continued in trust or to whom it is distributed under the terms hereof. C. Establishment or Termination of gnat! Trusts. If the principal of any trust created hereunder is or becomes too small in the discretion of my trustee to make the establishment or the continuance of the trust advisable, then my executor or my trustee may distribute the remalning prlncipa! and any accrued or undistributed income outright to the then- current income beneficiary of the trust or to the person who would be the current income beneficiary of the trust if it were established, as the case may be, or if there is more than one such beneficiary, then to such beneficiaries in the proportions to which they are or would be entitled to receive the income. The receipt and release of such income beneficiary or Page 5 beneficiaries will terminate absolutely the rights of al; persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account to the court. D. Beneficially Interested Fiduciary. Regardless of any contrary provision contained herein or any discretion granted by law, no trustee or other fiduciary (hereafter "fiduciary" or "fiduciaries"} acting hereunder shall have or enjoy any power or authority in that capacity ~ti~hich may be deemed under the proY~isions of Sections ~OT1 or ~51~ of the Internal Revenue Code of 1986, as amended (the "Code"), to be a general power of appointment held by the fiduciary (the "Power" or "Powers"). In any such case, such Power or Powers shall be vested exclusively in the other fiduciary or fiduciaries, if any, then acting hereunder and not also thus similarly disqualified. If all of the current fiduciaries are similarly disqualified, then such Power or Powers shall be vested exclusively in the next succeeding fiduciary or fiduciaries hereinafter designated or provided for who are not also disqualified. In the absence thereof, such Power or Powers shall be vested exclusively in any Special Trustee appointed by the court for that specific limited purpose. E. Written Notices. Until written notice of any event upon which a right to receive income or prncipal may depend is received by my trustee, my trustee shall incur no liability to persons whose interests have been affected by such event for distributions made by my trustee in good faith. F. Incapacitated Persons. If, in the opinion of my fiduciaries, any beneficiary of my residuary estate, or of any trust estate created hereunder, is physically or mentally incapable of handling his or her financial affairs (which shat( be referred to in this paragraph as "incapacity"), then such beneficiary's share of my residuary estate or trust estate, as the case may be, shall be retained by my persona! representative as trustee (or by my Page 6 trustee in continuing trust, as the case may be), in trust for such beneficiary until such incapacity is terminated. Until the termination of incapacity, my trustee shall accumulate the net income or apply so much of the income and principal as my trustee, in the absolute discretion of such trustee, may deem advisable for the health, comfort, care, maintenance, support and education of such beneficiary and his or her children, in any one or combination of the following ways: (i) by paying the same to the beneficiary; (ii) by paying the same to a person or organization caring for such beneficiary; (iii) by paying bills incurred by such beneficia y; (iv) by paying the same to the beneficiary's guardian; or (v) by expending the same directly for the benefit of the beneficiary. Except under clause (v), my trustee shall be under no obligation to see to the proper application of the funds so paid. Upon the termination of incapacity, as determined by my fiduciaries or by such beneficiary in the manner set forth below, my trustee shall distribute such share to the beneficiary free of trust. If the beneficiary dies prior to the distribution of his or her share, then my trustee shall distribute such beneficiary's share to the persona! representative of such beneficiary. Any beneficiary may at any time refute my fiduciaries' determination as to his or her incapacity by presenting to my fiduciaries a certificate executed by two licensed ph}~sicians, ~.r~hich certificate states that such beneficiary is physically and mentally capable of handling such beneficiary's financial affairs. Upon presentation of such a certificate, my personal representative or trustee, as the case may be, shall immediately distribute to such beneficiary, outright and free of trust, all amounts held and accumulated by such fiduciary under this paragraph. Si~CTH: Powers of Piciuciaries. In addition to the powers conferred by law, my executor with respect to my estate, and my trustee, with respect to any trust created hereunder, Page 7 shall have the following powers, to be exercised in their absolute discretion, in the capacity to which such powers may be applicable: A. General Powers. 1. To retain for distribution in kind, without duty of diversification, all property owned by me at my death or received in trust (including but not limited to stock in the parent or any affiliate of any corporate fiduciary or its successors); 2. To invest in all forms of property, without restriction to so- calied "authorized" or "legal" investments and without regard to diversification including, but not limited to: (i} common trust funds maintained by any corporate fiduciary or its bank affiliates; (ii) securities underwritten by any corporate fiduciary or any of its affiliates, whether individually or as a member of a divided or undivided syndicate; (iii) participation in registered investment companies (including money-market funds) for which any corporate fiduciary, any affiliate, or any subsidiary of an affiliate provides services for compensation, whether as custodian, transfer agent, investment advisor or otherwise; and (iv) interest-bearing deposits in a bank or other financial institution under state or federal supervision, including any corporate fiduciary's banking department; 3. To exercise all rights of security holders; 4. To delegate discretionary powers; to employ investment counsel, custodians of trust property, brokers, agents, accountants, and attorneys and to act without independent investigation upon their recommendations; 5. To deposit securities in a clearing corporation or carry the same in the name of a nominee or in book entry form; 6. To maintain, repair, alter, improve, partition, subdivide, dedicate, and otherwise manage ordeal with real estate; 7. To sell, exchange, loase for any period of tune, Or mortgage any real or personal property, and to grant options for the sale, exchange, or lease of the same; 8. To borrow money from any source, including any affiliate of any corporate fiduciary, and to pledge or encumber any property of the estate or any trusts created herein as security therefor, without liability on the part of the [ender to see to the application of such funds; y. I o con INI"UiiIIjC ciaiiiis ii ~ f savor of or again ~t ii is c^State ^vr trusts without court approval; Page 8 10. To exercise options to subscribe to or purchase securities; 11. To join in, consent to, or oppose any voting trust and any plan of lease, mortgage, merger, consolidation, reorganization, recapitalization; liquidation, foreclosure; or other readjustment of the financial structure of any firm or corporation in which the estate or trusts may have an interest; 12. To purchase from my estate and that of my spouse any assets thereof and to make loans thereto to provide liquidity; 13. To retain items of tangible personal property indefinitely without necessity of conversion, permit use of the same by any income beneficiary, and distribute or apply the same pursuant to either the discretionary or mandatory principal distribution provisions of the trust in which the same are retained; 14. To apply all or any part of the income of any trust created herein for the payment in whole or in part of the cost of maintenance, repair, or improvement of any real estate held therein and the taxes, insurance premiums, or other costs and charges due with respect to the same; 15. To decline to accept, disclaim, release, renounce, or abandon any interest in property and any power without court approval; 16. To make distributions in cash or in kind at current values, in undivided interests or non-pro rata shares; 'I 7 Tn nn-~-~ir~a+e tl~omc3ah~cc`, ~r arjnthcr ac r _- ~gtnrlian i inrlc~r a 1 f 1 V 1 IVII 11 l I VI 1 1 vl V 1 1 val Ivt v via •v ~w ~~w~ ~ ~..~ ~~wv~ .w Uniform Gifts or Transfers to Minors' Act and make transfers of a beneficiary's interest in all or part of the estate or trust to such Custodian to be held for the benefit of such beneficiary; 1 R T~ ni ir~haca anr) call cam iritiac thrni inh anv hrnkPr nr -" --~ brokerage firm they may select, including any brokerage operation affiliated with or conducted by the parent or any affiliate of any corporate fiduciary or its successors nr any of their subsidiaries (and the payment of the usual commissions charged by such an affiliated brokerage operation shall in noway reduce or otherwise affect any corporate fiduciary 's compensation as hereinafter provided for). B. Elections. To make elections under the tax laws and to select property, without regard to income tax basis, to be sold to satisfy obligations of my estate or trust estate or to be allocated in kind to any beneficiary, including any trust, and to elect to Page 9 receive the proceeds of any qualified employee benefit trust or individual retirement account payable to my trustee as a lump sum distribution, an annuity, or any other available form of payment, without reimbursement or equitable adjustment in the relative interests of the beneficiaries affected thereby and without liability therefor. Such actions shall be binding and conclusive on all persons. C. Collection of Proceeds of Life insurance Policies. To collect the proceeds cf any life insurance policies payable to my trustee hereunder from the issuing companies, who shall have no responsibility to see to the application thereof; to bring actions to enforce payment of any policy if the funds held hereunder by my trustee are sufficient to indemnify my trustee against all costs, attorney fees, and other expenses of suit to the satisfaction of my trustee. D. Allocation of Capita! Gains. Funds distributed in a discretionary application of principal or in response to an exercise of a right of withdrawal hereunder, if any, shalt neither be deemed to nor actually include capital gains realized during the current tax year, except to the extent that, in the exercise of their absolute discretion, my executor or trustee may deem it advisable to elect to allocate all or a part of such gains thereto. E. Reliance on Direction of One Fiduciary. If any estate or trust assets are held in an account with a brokerage or investment banking firm and there are cofiduciaries serving hereunder, the broker or investment banker is authorized to execute purchases, sales, or other transactions upon the instruction or any one of the cofiduciaries without liability or duty to inquire into the regularity or propriety thereof. F. Allocation of Distributions Received from IRAs. If any trust created hereunder iS the beneficiary of any iiidivldual retired ent aCCGUnt or qualified pion benefit of any type {hereafter referred to generically as an "IRA"), initially all of such IRA shall be allocated to and treated as principal of such trust for trust accounting and distribution Page 10 purposes. The trustee shall allocate to trust accounting income such portion of each annual installment payment from the IRA (or if distributions are received more frequently than annually, then such portion of all distributions during such annual period) as is equal to the income earned by the IRA for such annual period. The trustee shall allocate other distributions from the IRA to trust principal. The trustee shat! charge against the principal of the trust all of the trust's expenses normally chargeable to principal under the governing law, including any income taxes owing on any distribution of principal from the IRA. G. iRA Powers. Notwithstanding any contrary provisions contained herein, my trustee shall have the right at any time and from time to time to withdraw all or any part of the remaining balance of any individual retirement account or qualified plan benefit of any type (hereafter referred to generically as an "IRA") which is payable to my trustee hereunder, or to designate a beneficiary of any trust created hereunder to receive any remaining payments directly and to have the right to withdraw at any time all or any part of the balance of such IRA. My trustee may divide any such IRA into separate shares for each of the beneficiaries of any trust created hereunder and, from time to time, initiate nontaxable transfers of any IRA, or any separate share, from one custodian to another. H. Additional Permitted Expenditures for Minors. In addition to the foregoing, my trustee may distribute to or for the benefit of the guardian or guardians of any minor child of mine, so much of the income and principal of any trust as my trustee, in the discretion of such trustee, may deem advisable to assist such guardian or guardians ~,vith any need or expenditure that such guardian or guardians may incur resulting from their custody of my minor child or children during any period of time when they are serving as such guardians and any such minor Child is livlrlg With them. By lrvaji of exa~i~pie but not iii i iitaiiur t, th a tr't~stee n~aj% provide Such financial assistance as my trustee, in the discretion of such trustee, may deem necessa!-y to assist Page 11 the guardian or guardians with the purchase of a larger home or car, if necessary, in order to maintain but not increase the guardian's standard of living. SEVENTH: Residue Pays Tax. Except as otherwise provided in this Article, I direct that ail estate, inheritance, and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, whether or not such property passes under this 1h/ill, shall be paid from the principal of my residuary estate, and no persan receiving or having a beneficial interest in any such property, whether under this Will or otherwise, sha11, at any time, be required to contribute to or refund any part thereof. EIGHTH: Executor. I appoint M&T Bank, or its successors in interest (my "Corporate Co-Executor") and my nephews, DAVID J. ERASER and SCOTT A. ERASER (my "Individual Co-Executors"}, who shall act collectively as my "Executor," of this Will. If either of my Individual co-Executors is unable or unwilling to so service, then I appoint my nephew, TIMOTHY P. ERASER, to so serve as a substituted Individual Co-Executor. NINTH: Resignation and Successor Trustee. A. Resignation of Corporate Trustee. Any corporate trustee, whether or not appointed herein, may resign as trustee of any trust created under this Will by petitioning a court of competent jurisdiction for the appointment of a successor trustee, such resignation to be effective upon the appointment of « successor trustee by the court and the transfer of the assets to such successor trustee. B. Power to Appoint Successor. If at any time there is no person or corporate fiduciary named or appointed who or which is able, wilting, and qualified to serve as a successor to the last remaining individual trustee then serving hereunder, whether or not Page 12 named herein, the individual trustee may appoint in writing his or her successor. Any such appointment may be revoked or changed prior to its becoming effective. C. No Duty to Review. No individual trustee appointed hereunder or by the court shall be under any duty to review, audit, or question the actions or accounts of his or her predecessor. D. Removal of trustee; Change of Situs. So long as a majority of the beneficiaries of any trust created hereunder are competent adults, then the competent adult beneficiaries of any trust created hereunder shall have the power and authority to: (a) revoke the appointment of any then-acting trustee and appoint a corporate successor trustee, and/or (b) change the situs of any trust created herein to any domestic or foreign jurisdiction. The aforesaid power may be exercised by a majority of such beneficiaries, if there are more than one, by a writing signed by such beneficiaries and delivered to the then-acting trustee. Any change of trustee or situs shall be accomplished upon receipt by the then-acting trustee of such writing and, in the case of a change of trustee, the agreement by the selected trustee to assume the trust; PROVIDED, however, that any trustee then serving may file an accounting of such trustee's activities and withho{d transfer .pending a court audit of such accounting. This authority vested in such beneficiaries shall be absolute, shall be exercisable as often as such beneficiaries choose, and shall not require court approval. TENTH: Fiduciary Compensation and Bond. A. Compensation Rerrr~itted. Any individual exAr~!tor or trustee serving hereunder shall be entitled to compensation which may be commensurate with his or her services to my estate or to any trust created hereunder. Any corporate executor or trustee serving hereunder shall be entitled to cor-~pensation for its services hereunder in accordance vyith its schedule of charges in effect from time to time during the period in which its services are performed. Page 13 B. Bond not Required. Under no circumstances shall any executor or trustee appointed hereunder be required to post bond in any jurisdiction. ELEVENTH: I~ iscel laneous. A. Headings. The bold headings used throughout this Will are for convenience only. ! do not intend such headings to be used in the construction and interpretation of this Will. B. Number and Gender. Except where the context clearly indicates otherwise, all references to the singular shall include the plural and vice-versa (including but not limited to the term "trustee") and masculine pronouns shall include the feminine and vice-versa. WITNESS my hand this /~~Zr-o rday of December, 2009. • (SEAL) r ELAINE G. STEINBERG Signed, sealed, published, and declared by the above named testatrix, ELAINE G. STEINBERG, as the testatrix' last Will in the presence of us who at the testatrrix' request, in the testatrix' presence and in the presence of each other have hereunto subscribed our names as ~;~itnesses. w ~ .,=r Name Address // ~`f~me s ~: Address Page 14 p s~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302) 934-2955 July 6, 2010 Sarah Sinsel Lacher Attorney At Law 30 Cassatt Avenue Berwyn, PA 19312 Re: Estate of Elaine G Steinberg Social Security: 474-07-5479 Date of Death: January 12, 2010 Dear Sir or Madam: Per your inquiry on 3une 25, 2010, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: t 1. Type of Account Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total 2. Type of Account Account Nufnber Ownership (Names o, fl Opening Date Balance on Date of Death Accrued Interest Toial Checking Account 81693206 Elaine G Steinberg 0828/64 $39,292.00 $ .43 $39,292.43 Certificate of Deposit 31003913384861 Elaine G Steinberg 03/30/05 $11,504. i 1 $ 24.38 $1I,~29.09 f.. - Y Y.JY Y ! ~~\}} t \,1 ~ , ' ~~~~~~~~ '`" S~-FE DEPQSiT DC3X ~:Ot:itrlON4UEAL~I H 0~ PENNSYLVANIA " `, -y- ~i~~ i~J Ei~ DEPART('J1EN f OF REVENUE V 1 INHERITANCE TAX DIVIS{ON DEPT. 280601 HARRISBURG. PA 17128-06(11 ~ Please Prin i•,1~}S" BE CUP~IP~ETED BY REPRESENTAT4VE OF FINANCIAL INSTITUTION WHERE SAFE OEPOSIl BOX !S LOCATED ANQ RETURNS COUNTY CGDE ~- FILE NUMBER SOCIAL SECURITY OR OEATH CERTIFICATE NU DECEDENT'S NAME (LAST. FIRST, f~h117DLE) DATE OF DEATH T (CITY; (STATE) ~~ApDRESS OF DECEDENT STREET; ..~ NAME AND ADDRESS OF PERSON REQUESTING THE OPEN{NG OF THE SAFE DEPOSIT BOX {"dAtv1E) ~7 i;STREET NAt~1E1 (C4TY) iSTATE) ~~ Jam' f~~'~ ~_ -~ ~/~ ~~>`~Y1~ ~~/ ~~ ~~.~ / NAME, ADDRESS AND RELATIONSHIP (tF ANY) TO DECEDENT, OF PERSON(S) PRESENT A7 THE BOX OPENING__ a. ifvAPv1E) {RELATIONSHIP) ~~ ~` l ~ !ice .~J2.~ ~r~ --- ------ i57REET NAP~tEi (CIT,~Y)1 y(STATEj _. b. ~NACv1Ef (RELATIONSHIP] i ( ~ ~STREE7 NAME) {CITY) (STATE] __ c. iNAP~1El (RELATIONSHIP] i i ~ (CITY) (STATE) j ;,STREET NAtt1E) i +~ NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT SOX iS LOCATED - rNAh1E~ . ~ ~ j ~ % ~ ~ ~ --...___ ---- --- ----- - ____ ,STREET NAMES ` .f (CITY) iSrATEi J ~ DATE At~D TfME jJF LAST ENTRY i NAME OF PERSON MAKING LAST ENTRY ~. .. , , ~. ~, -- ... _ _ . --v~.--_ GATE OF CONTRACT TO RENT" BOX NUMBS OF BOX TITLE UNDER WHICH BOX_!~ f`.EQUESTED <,-,.- ~ ~. _~a? , L-ra~~-f ire-<e: " L_-l. ,;.~~ .Lu i, _r C y ~ "~`/ / /` ``l -1 `~ ~, r . NAME AN AD DDRESS OF PERSON(Sj HAVING ACCESS TO BOX ---~~~ a. rNAN1E; ._ I ~ ~~ _~ _ (NA1v1~ , ~ - ` y . ? t .. iS"REET AGilRES~~, ~~ / r ~ ~ A ~ +STREI.T ADDRESS) . ~. ,: . 1 ~ ;~ L. ~ ~ ' +.Ci~'t;~ -' - - ~t "-_ (STATE) I~IP COLE) {CITY,,).' (ST~T . .. ~ , ~- _ . r- ~ ; _ 1 `~ NAME AND TITLE Ot~ EMPLOYEE TAKING THE INVENTORY ' , ~ . ~ WAS A WILL IN THE BOX? u YES (J NO if yes, a. Date of will: _ __. __!_ I b. Name and address of personal representative, if named in the will ~ (r.AhiE; !STREET NAA1Ej ~ (CITY] ~ (STATE) c. Name and address of attorney, if any ------I {STREET NAME) 1CITY) (STATE] I ~~~YRU~~~~~ s (1) Cash: ftepor< total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights fo~~~d in box. Stocks are to t;e ~ designated by name of company. certificate nut»ber, date of certificate, name in whin, stoc'r, s registered, ~irrl number of shares and class of stock. (3) Obligations of U.S, Government: Number of items. date of issue. face value, r,ar;,es in ~^~nicf; i~y~str~t~d an~7 type of ownership, i.e.. jointly held: payable Dn death, etc. (4) Bonds: Designate by name, amount, serial number, cr other designation. i:Bearer 6oe~isj (~) Rank and Savings and Lean Paccpnpl{c; .Ctata r~arrtP Gf ;leposito!", nUnlilr?r pf b'~Ok, last ti4(o :ar}l;a~;n~ ~!? f)~''Jk, Hari}e of bank and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. l (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedne >s: List and describe as fully as passible. (i3) A!I other contents. r....__.T..__~______ ~`- -~ _ -- -.- fTEM {TEh1 DESCRIPTION __ ~~ .-----`. _.--/-_-. . ` _r~`_,.__ .:, L _ . t ~ ~ l (.~I,(_ C .L'(.^ i c, ~>C ~ ~ Yk' L,, l ~~ .-~.-.Q. C-t~,t: c-.Y ' ~ .. _l-~~ 1 ;'1~!_) / ` `~ ~v:r i ~t !:•v ` ''{1. J ~-- r ! ~ ) I ! ~ f. i. L- , (,c, ~i. I,.,jL."_>-~~~ l i ..-.=> ~ :.,,:,: ~ c..i C 1t.~ ~( r C.~ ~~ ~ S 1 ~ ~_ :r f % ~7 i ~ -. ~._ ~--1- ,. .. i _y ~ ! ` ,' _ - ' ~ ~ ) Y ~ c, _~___{ }~- LEIS ~ ~v~-uti.. ; ~ , ~~ ~.-~,.~,~ ~..,;-~„ _=~ ~ 'f ~ .~~' ~ 1 - .-~-- j -~ ~ - ! V ~ ,> ` : 4 t.titi ~ L' ...- ~ ` L G-.~is~ ~ . ~. ~ L~fiN ~ ~k-(` L. L.~` ~/ ~~. ~Cti %/' ~L~ ~ -r ~' ~i/C.L,~ x- / J ~ l ~ /~. ~ ~i.~ Cry 7~ i / ,'`~y ~ ~ 1 ~~ . {~/ ~ (i..l. /~ li .j ~j `". ~-~2. ~.~~ -~ L.~ ~+~, ,~ ~ ~/v D ,~ r 1 ~,! 7~ ~ ..)~ ~ l.. i-i l ~ ,n ~ 'r 1 i ( ((/ ! ~ °:~ y L,ln.C c : =-~:.: w-2c?~~% j ~( C.1.(_. 2<~:-l~~` C- c. ~,,..` V,• __t ~ ~~ ~ - ~. ;, ~ t_ . -° --111-`- -~ - ---r--- ! --Y / , ~. ;~.- ^*--l`.L ~"^~ •vi~~i. ~•_` <-~ ~c;,,. l: t.t~ C c.,_.1 ~~C~..:, ( ' ' L___ I~/~/ / _. d-tir•il-~{~ ~;~... ~ ) , ---r-~ ~ ~ f , J r,% ~ ~(~..~_~., f~~ ,t ~=..fn-. ~:t ~+_! L. ~'-w ~~- --~! C.n..~-.l~~Z`^-. C~G~--c.P 4 ~C.~.~,'>~.{ S 1. ...i-. ~.....~ ) ~-~ >%~c~ ,ii I _~` F `~~ !- ~1.~~-~. ~ li ~ ~ t.~1 ~'.~-~. ~' ,-~1_ ~„~ ~~LJj j ~ ~ ~ l `-L_~ ~ :'..r.. 1" ~ -1~-~• ~ i ^-u~ ~t ~ f ~c ~~1 ~~:J ~j~/ ~y U - --~-----~~ --r-- 1-_ _ ~_~_.-_.~._-._- ~f ' - i {_. _. • r.~- ..~___ .._.__ I ' I I i 1 CERTIFY UNDER PEN91-TY GF PERJURI' jNAT THE ABOVE RECORD IS CQRRECT AND ~ON1PL TE TO T}iE 6EST OF ~MY KNOVt1LEDGE AN6 BELIEF .. -~ ~ r~ ~.. % 7 [iA?E r ~ 1 ~' -~ l( v `/ , _-._...-_ -~~.~--1 ..___ ..__. ___ __ i 1 PERSON RE.~EtVfNG COPY OF SAFE DE SiT BOX lNVEN hY: SfiiJATI'P ' --. _.-...~ ..- -- _- --- ~ ~.~ 'x ~/r /I /~ ~.v , ~/~/ ~ ' PkIVYJMk; I40 CHECP; 4PP4~C}aRIAT~ i.U.1 i;t:~0',b ~/~ r CHICK APAROPRIA7 pUY. Q Executontrixi ~ :;umvustratorpnx; Estate r{epre5~r5t8bVd J J<'.~nl O~.nkr ui ~d1B ,7cpCSti G05 NQTE: Attach additional 8'l~" x 11" sheet(s) if necessary or use duplicates of this page of ferm. Price Single Security price Multiple Securities/List 01/12/2010 Adjusted Stock Pricing; Unadjusted Mutual Fund Pricing Syml~ot Company I'Vame CUSYP [3ate Close High Low Volume CIBCX AMERICAN FUNDS INC (C} 140193301 01/12/2010 48.55 48.55 48.55 0 IFABX AMERICAN FUNDS INC (B) 453320202 01/12/2010 15.59 15.59 15.59 0 IFACX AMERICAN FUNDS INC 453320301 01/12/2010 15.56 15.56 15.56 0 ANWPX AMERICAN FUNDS INC (A} 648018109 01/12/2010 26.05 26.05 26.05 0 ', MBLOX BLACKROCK GLBL ALLOC (B) 092517202 01/12/2010 17.84 17.84 17.84 0 I! MBNBX MAINSTAY BALANCED FUND 278846423 01/12/2010 23.58 23.58 23.58 0 (B) MFWBX MFS SERIES TR VI (B} 552986200 01/12/2010 13.19 13.19 13.19 0 Page 1 of 1 ~lcAn ~~ws L aw O~tccs pc. 1 30 Cassatt Avenue Berwyn, Pennsylvania 19312 Phone: 61 0 648 9300 Fax: 610648 0433 www.mcandrewslaw.com ATror~ys Az law Dennis C. McAndrews, Managing Partner Jan Hardy, Paralegal Heidi B. Konkler-Goldsmith', Supervising Partner for Spec ial Education Elaine Gilmore, Paralegal Tanya A. Alvarado' Pat Barr, Legal Assistant Gabrielle C, Sereni, J.D., M.S.Ed.' Marie Buczkowski, M.Ed., Education Assistant Heather M. Hulse, J.D., M.A., M.S.* Sarah Locher, Paralegal Lesley M. Mehalick, J.D., LL.M. ~* Judith G. Marshall, Legal Assistant Jennifer Lukach Bradley` Michele Ford, Legal Assistant Lynne M. Spangler Roseann Paul, Paralegal Dean M. Beer Tiffany G. Baker, Paralegal Crystal L. Welton, J.D., LL.M. ~ Allyson McAndrews, Community Outreach Emily C. Foote, J.D. ~ Also admitted in Maryland and Virginia 'Shareholder of the Firm ~f Also admitted in North Carolina October 18, 2010 CERTIFIED MAILIRETURN RECEIPT ~ ~ ~~ -' Glenda Strasbaugh ~ ~ -~, ~ ~ ~ ~ ~F -- .~ ~- ~~ ~, Register of Wills ~ ~ Cumberland County Courthouse ,::-r v-a ~ ; -_. 1 Courthouse Square --' Carlisle, PA 17013 ~ ~ _.. ;- `-', ~.. ..... - ; ti Re: F_,state of Elaine Steinberg ~ Dear Ms. Strasbaugh: On behalf of the Executors of the above-referenced estate, enclosed for filing are the following: (1) Pennsylvania Inheritance Tax Return, in duplicate; (2 j Cumberland County Inventory, and (3 j a check for $27,451.42 in payment of the tax due. Kindly acknowledge receipt of the enclosures by date-stamping the copy of` this letter and returning it to me in the envelope provided. Thank you. Very truly yours, Sarah Sinsel Locher Estate Administrator SSLr`ms Enclosures c: David Fraser, Executor Scott Fraser, Executor Berks County Office: 1105 Berkshire Boulevard, Suite 320 Wyomissing, PA 19610 610 374 9900 Northeastern Pennsylvania Office: 400 Spruce Street, Suite 300 Scranton, PA 18503 570 969 1817 Central Pennsylvania: 717 221 1422 Chester City: 6i 0 648 9300 Please reply to the Berwyn Office unless otherwise noted _.~=.n~ _---- ~, :~ j 'd 9 ~~ pr~ ~ ,, ~ ~. t ~, . ~ 4 r m • ~ , ''. -:MC- 1 ,, -.~' ~-' ~ r _ ~ M !... :. „~- R. j' 1./ ~ t (} 1. _~ 1 4 .~^„/ ~;:~~ ~. ~~+ ~~ '"`~r ~ . ~ Ji J v ~-- ... '..~ (" '' ' .,~ ~ = ~ Z' ~ ~ ~~ `. v y: .~: r, . ..'' ,~ • i " ~y ~ `. ~: `~ h .« ~.. _N M _~ CQ j ~ ~O ~ ~ ~ ~ ~O ~ ~ ~ Q Q ~ o ~ ~ ~~ ~ ~~