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Home My WebLink About10-28-10 (3)1505610143 REV-1500 ~"°'-'°' ~ OFFICIAL USE ONLY PA Department of Revenue Pennsylvania county code veer File Number Bureau of Individual Taxes °P""1MBR°"°1°"" Po Box.zaosot INHERITANCE TAX RETURN 21 10 0145 Harrisburg, PA 1712&0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 168 48 4269 O1 29 2010 11 04 1936 Decedent's Last Name Suffix Decedent's First Name MI WESTBROOR FRANCES K (If Applicable) Enter Surviving Spouss's Information Below Spouse's Last Name Suffix Spouse's First Name MI WESTBROOR GALEN J Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ^ 2. Supplemental Return ^ 3. P o a~Ind~r13e82~ (date of death 4. Limited Estate 4a. Future Interest cornppromise ~ 5. Federal Estate Tax Return Required ^ ^ (date of death after 12-72-02) g Decadent Died restate ~ ~, Dee~topMYi~~jn ~~ Livinp truer 0 B. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 10. bsaiwe-e ini$~i`-~~ ~t{--aat~5or death ^ 1 t.Ekwiion to tax under Sec. 9173(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number PATRICIA R BROWN ESQ 717 249 6333 First line of address 354 ALEXANDER SPRING RO Second line of address City or Post Office State ZIP Code CARLISLE PA 17015 REGISTEFC9F WILLS U~ONLY ~ ~~ _ _z~ o r%t v c-a r- ~. ~ n -t -P .,~. r- r-- - r rr..l n~ C"ii1-n ~ _ ~, ,~ a~ - _ ,T_ Dg3EltILED ' ' ~. ~; c:i correspondent's a-mail address: Pbrown~salzmannhughes.com Under penalties of perjury, 1 declare that.l have examined this return, Indudirq accomparmrq schedules and statements, and to the best d my knowledge and belief, it is true. carted and comoiete. Dedaratlon of preparer other than the personal representative is based on all intortnation of which preparer has any knowledge. Linda G. Nooale //~ /a7 //O Patricia R. Brown Esq. DATE 354 Alexander Spring Road, Suite 1, Carlisle, PA 17015 Side 1 1505610143 1505610143 PA Inheritance Tax Return Signature of Additional Fiduciaries EWestbrook, Frances K. I 11 10-0145 ER Under penakbs of perjury, I deGare 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 #2 ~~.~ ~r ~ ~,yy~~(~~ Name Donald L. Westbrook Address1 1ao clearview Place Address2 City, Stat@, Zip Date Carlisle, PA 17015 !v 2 ~ I o REV-1500 EX o~^~'• Nom: Westbrook, Frances K. RECAPITULATION 1. Real Estate (Schedule A) ....................................... 2. Stocks and Bonds (Schedule B) ............................. 1505610243 ......................................... 1. ......................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 5• Cash, Bank DeposRs 8 Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous Inn; Probate Property (Schedule G) u Separate Billing Requested............ 7. g. Total Gross Assets (total Lines 1-7) ..................................................................... g. Decedent's Social Security Number 168 48 4269 222,456.00 21,790.46 235,199.55 35,944.42 515,390.43 30,411.48 9. Funeral Expenses 8 Administrative Costs (Schedule H) ....................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 11. Total Deductions (total Lines 9 8 10) ................................................................... 11. 30,411.48 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 484 , 978.95 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. 484,978.95 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 453 236.95 (a)(1.2) X .00 15. 0.00 16. Amount of Line 14 taxable 31 742.00 1s. 1, 428.39 at lineal rate X .045 ~ 17. Amount of Line 14 taxable 0 00 17 0 00 . at sibling rate X .12 . . 18. Amount of Line 14 taxable 0 0 0 18 0 0 0 . at collateral rate X .15 . . 19. Tax Due .................................................................................................................. 19. 1, 4 2 8 . 3 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-10-0145 DECEDENT'S NAME Westbrook, Frances K. STREET ADDRESS 562 E. Old York Road CITY Boiling SpHngs STATE PA ZIP 17007 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Dismount 3. Interest 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. (1) 1,428.39 Total Credits (A + B) (2) 0.00 (3) (4) (5) 1,428.39 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or inwme of the property transferred :............................................................................... ^ Q b. retain the right to designate who shall use the property transferced or its inwme :.................................. ^ ^x c. retain a reversionary interest; or ............................................................................................................... ^x d. roceive the promise for life of either payments, benefits or care? ............................................................ ^x 2. If death owurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideretion? .................................................................................................................... ^ 3. Did decedent own an "in trust for" or payable upon death bank awount or security at his or her death?....... ^ 4. Did decedent own an Individual Retirement Awount, annuity, or other non-probate property which wntains a beneficiary designation? .................................................................................................................. ^x ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after 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 far the use of a natural parent, an adoptive paront, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (a) (1.3)I. A sibling is defined under Section 9102, as an individual who has at least one parent in wmmon with the decedent, whether by bl or adoption. Rw-1604 E%~ (11-08) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERRANOE TAX RETURN RESIDENT DECEDENT ESTATE OF - (FILE NUMBER Westbrook, Frances K. 21-10-0145 All reel property owned sdely w q a tenwrt In common must be sported at hir mertcst value. Fair Inerket value is defined as the price el which properly woultl tre ezatien0ed between a Willing txryer end a willin0 seller, nebher being compelled to buy a sell, both hwirrqp reasonable knovAetlOe of the relevant facts. Real property whkh h Jolndyownsd wkh rlgM of survivorship mwt bs disclwed on schedule F. Copyright (c) 2009 forth software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) pf more space is needed, additional pages of the same size) Rev-1607 E%+(6.88) SCHEDULE B STOCKS 8 BONDS COMMONWEALTH OF PENNSVLVANU INHERITANCE TA% RETURN RE8IDENT DECEDENT ESTATE OF Frances K. FILE NUMBER All property Jointtyowned vQtli li8ht of suMvonhip must he dfselosad on &ehsdWs F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH Edward Jones Account No. 37705362 1 255.702 aharea of Euro Pacific Growth Fund CIA 36.23 9,264.08 2 35.1308 shares of Home Depot 27.735 974.35 3 502.573 shares of Putnam Equit Inc Fund CIA 13.18 6,623.91 Edward Jones Account No. 37705362 4 500,000 shares of Beaver County Hospital Authority .97535 4,876.75 Revenue -Valley Health Systems; dated 08/04/1998; callable 05/15!2008; rate 5°k Accrued dividend on Item 4 through date of death 51.37 TOTAL (Also enter on Line 2, Recapitulation) 21,780.46 (K more space is needed, additional pages oT the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule B (Rev. 6-98) Rsv-1608 F.Xa I6-ael SCHEDULE E CASH, BANK DEPOSITS, 8t MISC. PERSONAL PROPERTY IN/IERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Westbrook, Frances K. 21-10-0145 InGude the proceeds d IH~~ation end the Gate Iha proceeds were received by the estate. All properly JoiMlyowned rdtli 1M ripM of wrvivonhip mwt be dleelosed on uhedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Certificate of Deposit No. 4107259 -First National Bank of Mifflintown 25,948.84 Accrued Income on Item 1 through date of death 59.64 2 Certificate of Deposit No. 4107274 -First National Bank of Mifflintown 44,440.29 Accrued income on Item 2 through date of death 51.24 3 Certificate of Deposit No. 4109208 -First National Bank of Mifflintown 29,935.99 Accrued income on Item 3 through date of death 23.58 4 Certificate of Deposit No. 4109310 -First National Bank of Mifflintown 43,280.89 Accrued income on Item 4 through date of death 37.28 5 1949 Mercury Sedan -VIN 9CM197899 17,500.00 8 1955 Ford Thunderbird -VIN P5FH2O9281 23,500.00 7 2005 Ford Mustang GT Coupe -VIN 12YFT82H955218741 18,700.00 8 Jewelry - at appraisal 31,742.00 TOTAL (Also enter on Line 5, Recapitulation) I 235,199.55 (M more apace is needed, addl0onal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 8-98) Rsv-~ato Ex. teas) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONVVEALTN OF PENNSYLVANIA INHERRANCE TA%RETURN RESII>ENT DECEDENT ESTATE OF FILE NUMBER 21-10-0145 K. This schedule must be completed end Ned H the answer to arty of questions 1 through 4 on tM reverse side or the REV-1500 COVER SHEET is yea. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TROAFNSFER SATTACFt A COPY OF THE DEED FOR REAL EsTAT°E. DATE OF DEATH VALUE OF ASSET %of oECD•s INTEREST FJ(CLUSION (IF MPLICABLE) TAXABLE VALUE 1 IRA Account #35004200304802 - MS:T Bank; 32,478.31 100.000% 32,478.31 beneficiary is Galen J. Westbrook -spouse 2 IRA Account #6403115 -First National Bank of 3,466.11 100.000% 3,466.11 Mifflintown; beneficiary is Galen J. Westbrook - spouse TOTAL (Also enter on Line 7, Recapitulation) ~ 35,944.42 (If more space is needed, additional pages of the name size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. &98) aev-»a+ex.ttooai CONMMJ -~.ECEI~ANIA SCHEDULE H FUNERAL EXPENSES 8r ADMINISTRATIVE COST; ESTATE OF FILE NUMBER Westbrook, Frances K. 21-10-0145 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) 5,885.20 Street Address City State Zio Year(s) Commission paid 2. Anomev's Feas Salzmann Hughes, P.C. 20,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Galen J. Westbrook Street Address 562 E. Old York Road city Boiling Springs State PA zio 17007 Relationship of Claimant to Decedent SpOUBe 4. Probate Fees 870.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 345,78 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 30,411.48 Copyright (c) 2009 form software only The Lackner Group, Inc. Fonn PA-1600 Schedule H (Rev. 10.06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Westbrook, Frances K. 21-10-0145 ITEM NUMBER DESCRIPTION AMOUNT Funeral Eznenses 1 David L. Westbrook -funeral luncheon 2 Donald L. Westbrook -funeral luncheon 3 Donna L. Hovis -funeral luncheon 4 Hollinger Funeral Home and Crematory -funeral services 5 Linda G. Noggle -funeral luncheon H-A Other Administrative Costs 6 Register of Wills -filing fees 7 Salzmann Hughes, P.C. -reimbursement for legal advertising in the Cumberland Law Journal 8 Salzmann Hughes, P.C. -reimbursement for legal advertising in The Sentinel 9 Salzmann Hughes, P.C. -reimbursement for three short certificates 10 Salzmann Hughes, P.C. -reimbursement for expense paid to Legal Order Processing for request to research date of death information H-B7 65.00 65.00 85.00 5,635.20 65.00 5,895.20 30.00 75.00 208.78 12.00 20.00 345.78 Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule H (Rev. 6-98) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Frances K. Westbrook 01/29/2010 168-48-4269 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) (SSS) 1 Unified Credit Trust UW of Frances K. Credit Shelter Trust Item VI of the Will 357,592.53 Westbrook clo Linda G. Noggle 648 Lindsey Rd. Carlisle, PA 17015 2 Galen J. Westbrook Spouse Specific Bequest as 95,644.42 562 East Old York Rd. per Item IV of the Will Boiling Springs, PA 17007 Sch. G ali items 3 Chad D. Westbrook Grandson Specfic Bequest as per 3,967.75 1118 Petersburg Road Item V of the Will 1/8th Boiling Springs, PA 17007 Jewelry 4 Cassandra Raudabaugh Granddaughter Specific Bequest as per 3,967.75 380 Bobcat Road Item V of the Wili 1/8th Newville, PA 17241 Jewelry 5 Ryan Hovis Grandson Specific Bequest as per 3,967.75 900 Goodyear Road Item V of the Will 118th Gardners, PA 77324 Jewefry 6 Lindsay Hovis Granddaughter Specific Bequest as per 3,967.75 8 S. Hanover Street Item V of the Will 118th Apt. 303 Jewelry Carlisle, PA 17013 7 Wesley Hovis Grandson Specific Bequest as per 3,967.75 900 Goodyear Road Item V of the Will 118th Gardners, PA 17324 Jewelry 8 Christopher Westbrook Grandson Specific Bequest as per 3,967.75 422 Brandon Avenue Item V of the Will 1/8th Williamsport, PA 17701 Jewelry 1 SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Frances K. Westbrook 01129!2010 168-48-4269 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) (S$S) 9 Sally Westbrook 140 Clearview Place Carlisle, PA 17015 Granddaughter Specific Bequest as per 3,967.75 Item V of the Will 1/8th Jewelry 10 Brandon Noggle 648 Lindsey Road Carlisle, PA 17015 Grandson Specific Bequest per 3,967.75 Item V of the Will 1/8th Jewelry Total 484.978.95 2 LAST iS7ILL ANll TESTAMENT n,~~F~ cL.., c!3 17 ~i'iii~ O5 OF CLCFi f~ ~- .; FRANCES K. yVESTBROOK ORF?-~~'.~',~~ Cv itiT I, FRANCES K. WESTBROOK, a resident of and domiciled at 562 East Old York Road, South Middleton Township, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and'I'estament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under. ITEM VII of this Will as an expense and cost of administration of my estate, prior to the funding of any trust created under such ITEM. My Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM IZ: I uirect my Executor to provide for a funeral service in conformity with my si:ation in life. ITEM III: I hereby exercise all powers of appointment which I may have at the tune of my death in favor of my Executor, and all property subject to all such powers of appointment shall be included in my estate and be governed by the provisions of this Will; provided, however, that I specifically decline to exercise ~r ,t, Pale l of 12 -' any power of appointment given to me ;.n any Will, Codicil, Trust Agreement or other instrument executed by my husband, GALEN J. WESTBROOK, (My Husband). ITEM IV: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use to My Husband, if he survives me. If My Husband does not survive me, I give such articles to those of my children who are living at my death in as nearly equal shares as they shall select under the supervision of my Executor. If any such articles cannot be fairly divided or distributed in kind in the opinion of my Executor, such articles shall be sold and the proceeds thereof shall pass as part of my residuary estate. ITEM V: 1 give all of the jewelry which I shall own at the time of my death, to my grandchildren, in as nearly equal shares as they shall select, under the supervision of my Executor, if they survive me. ITEM VI: I give, devise and bequeath to my Trustee hereinafter named, IN TRTJST NEVERTHELESS, to be head, administered and disposed of in accordance with this ITEM for the benefit of My Husband and my issue (herein referred to as the "Unified Credit Trust") an amount equal to the balance of the dollar amount not taxed in my estate due to the application to my estate of the unified credit against federal estate tax (the "Unified Credit"), after deducting therefrom the value, fir federal estate tax purposes, of (a) assets included in my federal gross :i ,~ Pagc 2 of 12 r~ .~ # `j~ , estate which pass or have passed other than under the terms of this Will anti which will utilize a portion of the Unified Credit, (b) any bequests under the preceding ITEMS which will utilize a portion of the Unified Credit, and (c) adji.isted taxable gifts not included in my federal gross estate but included in the computation of the tentative federal estate tax in my estate. My Trustee, shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and (a) if My I Iusband survives me, beginning at my death, my Tnistee shall pay over the income of the Unified Credit Trust to My Husband during his lifetime, in installments not less frequently than quarterly. In addition, my Trusi:ee shall pay such amounts of the principal of such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. (b) My Husband shall have the non-cumulative right to withdraw in each calendar year, upon My Husband's written request to the Trustee, amounts from the principal of such Trust not exceeding in the aggregate in any one calendar year, the greater of Five Thousand Dollars ($5,000.00) or five percent (5%), of the value of the principal of the Trust at the end of such year. (c) Upon the death of the survivor of My Husband and me, my Trustee shall distribute the principal and any undistributed income of the Unified Credit Trust in equal shares to my four children, DAVID L. WESTBROOK, DONALD L. WESTBROOK, DONNA L. HOVIS and LINDA G. NOGGLE, or their issue, per stripes. (d) The shares to be distributed to my children, DAVID L. WESTBROOK, DONALD L. WESTBROOK, DONNA L. HOVIS and LINDA G. NOGGLE, if living, shall be distributed to them outright. Should any of my children predecease me, my Trustee shall divide this Trust as then constituted into an equal share for my deceased child and further into equal separate shares so as to provide one share for each of my deceased child's children (my grandchildren) and hold such shares, IN FURTHER TRUST, the income and principal of which shall be held, administered and disposed of as hereinafter provided. Page 3 of 12 ,,`. /-i " (1) Until each of my grandchildren attains the age of twenty-one (21) years, my Trustee shall be fully authorized and shall have the sole discretion to pay i:o each such grandchild or to expend for his or her benefit so much of the income and principal of such grandchild's share as my Trustee shall deem necessary or desirable from time to time for his or her support, health and medical care, and education, taking into consideration all other income and other resources available to such grandchild for such purposes from all sources known to my Trustee. Any income of such grandchild's share not expended under the provisions hereof shall be accumulated and added to the principal of his or her share. When each of my grandchildren attains the age of twenty-one (21) years and until complete distribution of his or her share, my Trustee shall pay to each such grandchild all of the income from his or her share in such periodic installments as such grandchild and my Trustee shall find convenient, but not less frequently than quarter-annually. In addition, my 'Trustee shall be fully authorized to pay to each of my grandchildren or to expend for his or her benefit so much of the principal of his or her share as my Trustee, in her sole discretion, shall deem necessary or desirable from time to time for his or her support, health and medical care, and education, taking into consideration all other income and oilier resources available to such grandchild for such purposes from all sources known to my Trustee. (2) When each of my grandchildren attains the age of twenty-five (25) years, my Trustee shall pay over, transfer, convey, and distribute to him or io her, one-third in value of the then remaining principal of his or her share of this Trust, discharged of the trust. When each such grandchild attains the age of thirty (30) years, my Trustee shall pay over, transfer, convey and distribute to him or to her one-half in value of the then remaining principal of his or her share of this Trust, discharged of the trust. When each such grandchild attains the age of thirty-five (35) years, my Trustee shall pay over, transfer, convey and distribute to him or to her the then remaining balance of his or her share of this Trust, discharged of the trust. (3) In the event of ll~ie death of either of my grandchildren prior to division of this Trust into separate shares or prior to complete distribution of his o.r her share, then upon the happening of either event such grandchild's share, or the remainder thereof, shall be held, IN FURTHER TRUST, for his or her then living issue, per stirpes; and if upon such grandchild's death, he or she has not then living issue, then such share, or the remainder thereof, shall be added to the share for my other grandchildren and shall he held, administered and disposed of as herein provided. (4) The shares, or portions of shares, for all issue of my grandchildren shall vest in such issue as hereinbefore provided, but shall be retained by my Tnistee who shall expend on * he several beneficiaries for their support, health and ... ; , Page 4 of l2 "=. % j ;;~~'-' medical care, and education so much of the income and principal of their respective shares, or portions thereof, as my Trustee shall deem best and shall accumulate any income not so expended and add such income to the principal of their respective shares, or portions thereof, until each such beneficiary, in turn, attains the age of twenty-one (21) years, at which time the then remaining balance of the principal and accumulated income of each such beneficiary's share, or. portion thereof, shall be paid over, transferred, conveyed and distributed to him or to her, discharged of the trust. If such beneficiary dies before attaining the age of twenty-one (21) years, such share, or portion thereof, shall be distributed to his or her personal representative(s), discharged of the trust. ITEM VII: I give, devise and bequeath all of the rest, residue and remainder of my property, reai, personal and mixed, not disposed of in the preceding portions of this Will, to my Tnistee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM for the benefit of My Husband (herein referred t.o as the "Marital Trust"). My Trustee shall have, hold, manage, invest and reinvest the assets of the Marital Trust, collect the income anci (a) beginning at my death, my Trustee shall pay over the income in quarterly installments to My Husband, during his lifetime. Additionally, my Trustee shall, during the lifetime of My Husband, pay to him such portions of the principal of the Marital Trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. (b) Upon the death of My Husband, during the continued existence of this Trust, my Tnistee shall convey and pay over all of the remaining principal of the Marital Trust, to or for the benefit of such person or persons or corporation or corporations or other entity or entities, or the estate of My Husband, in such amounts or proportions, and in such lawful interests or estates, whether absolutely or in tnist, as My Husband may have directed, either by instrument filed with my Trustee during his lifetime exercising this power of appointment or by his Last Will and Testament. This power or appointment shall be exercisable by My Husband alone and in all events. If the above power of appointment is for any reason not validly exercised by My Husband in whole or in part during his lifetime or in his last Will and Testament, then upon his death such portion of or Page 5 of 12 `' ' / ! (~ A ~ all of the principal of the Marital Trust or such interests and estates herein as shall not have been validly appointed by him shall be distributed in accordance with ITEM Vi of this my Last Will and Testament. If My Husband does not survive me, then the assets which would have constituted the foregoing Trust shall be distributed in accordance with ITEM VI of this my Last Will and Testament. ITEM VIII: It is my intention to conform to the provisions for the allowance of the marital deduction for federal estate tax purposes. I therefore direct that any provisions of this Will notwithstanding, the powers granted herein to my Executor and Trustee shall be constnied in accordance with said intention and shall not be interpreted or exercised so as to disqualify the bequest under ITEM VII i:o the Marital Trust. ITEM IX: Anything in this instrument to the contrary notwithstanding, all property of every trust created herein shall vest in and be distributed to the persons then entitled to the income from such property at the expiration of twenty-one (21) years after the death of the last surviving beneficiary of the trust who was in life at my death, unless sooner vested as herein provided. The purpose of this provision is to prevent any possible violation of the Rule against Perpetuities and this provision should be so construed. At the expiration of such twenty-one (21) year period, the Trustee shall distribute the property of each trust or share to the person entitled or permitted to receive the income from such ti-tist or share, and if more than one person is entitled or permitted to receive income from a trust or share, then the Trustee shall distribute the properly of such trust or share among them in such proportions as the Trustee in her discretion shall ,r f~ , t - Page 6 of l2 determine. ITEM X: No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor and/or Trustee shall pay over the income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM XI: If my husband, GALEN J. WESTBROOK, shall die with me in a common accident or disaster or under such circumstances that the order of our death cannot he established by proof, I direct that my husband shall not be deemed to have survived me, and all of the provisions of this Will shall take effect as though my husband had predeceased me. ITEM XII: In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries; subject, however, insofar as the Marital Trust is concerned, to the restrictions set forth below: (a) To retain any investments I may have at my death so long as my Pabe 7 of 12 ;•,r Executor or Trustee may deem it advisable to my estate or trust so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so-called "legal investments". (c) In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate c;r tnzst, my lxecutor or Trustee are authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is rnacie in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor or Trustee shall divide or distrib!zte said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, any or all real or personal estate or interest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my death by my Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instrument to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Will. (e) To mortgage real estate; provided, however, that this provision shall not apply to real estate which is an asset of the Marital Trust; and to make leases of real estate for any term. (f) To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Deai.h Taxes or other taxes; provided, however, that this provision shall not authorize borrowing from the Marital Trust. (g) From the same source as from which Death Taxes are to be paid in accordance with ITEM I, to pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses; provided, however, that no such costs, Death Taxes, expenses or charges in Page 8 of 12 ~ -~~ ~' ;.~-' / %, connection with the administration of my estate shall be paid from the assets of the Marital Trust. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any unincorporated business, including any joins: ventures and partnerships, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corpot•ation or company whose securities form a part of my estate or trust. ~j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. (m) To carry on any business owned by me at my death, whether or not in corporate form, including the power to delegate the management and operation of the business and the power to sell or liquidate the business at such time and upon such terms as it deems advisable. (n) Only property which is fully eligible for the marital deduction for federal estate tax purposes shall be assigned to the Marital Trust. Notwithstanding anything to the contrary contained in this Will, my'1~-ustee shall not retain beyond a reasonable time or invest in, as an asset of the Marital Trust, any property which may at any time be or become unproductive. (o) In the event that the principal of the mist held for any income beneficiary has been reduced to a fair market value of twenty-five i:housand dollars ($25,0OO.OU) or less, Trustee shall have the sole discretion to determine that, regardless of the age of any such beneficiary, it will be in his or her best interest to terminate this trust and distribute that principal then remaining together with any accrued or undistributed net income. ITEM XIII: In the settlement of my estate: (a) My Executor shall not; be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction; nor, as a result of such election, shall any compensating adjustments Page 9 of 12 :!•'.~-1~ ; . ,-.. be made between income and principal or in the amount of any gift under this Will to my spouse intended to qualify for the marital deduction for federal estate tax purposes. (b) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Executor' decision made in good faith to use a particular valuation date; nor, as a result of such decision, shall any compensating adjustment be made in the amount of any gift under this Will to my spouse intended to qualify for the marital deduction for federal estate tax purposes. ITEM XIV: If at. any time any minor shall be entitled to receive any assets free of trust b_y reason of my death, whether payable hereunder, by operation of law or otherwise, I appoint my hereinafter named Tr-iistee as Guardian of such assets authorized by law payable to such minor. The Guardian may receive, administer and shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college, university, graduate or other education, without securing a court order. The Guardian shall have all the rights and privileges in her capacity as Guardian as are herein granted to my Executor and Tnistee as to my estate and any trusts created hereunder. ITElVi XV: I hereby nominate, constitute and appoint my husband, GALEN J. WESTBROOK as Executor of this my Last Will and Testament. If for any reason he is unwilling or unable to act as Executor, then I nominate, constitute and appoint my children, DONALD L. WESTBROOK and LINDA G. NOGGLE, as Alternate Co-Executors in his place. All references in this Will to my "Executor" shall refer to my Executor, Co-Executors or to my sole surviving Executor, as the Page 10 of 12 `'~' .r ~ ,~.i °. . case may be. ITEM XVI: I hereby appoint my daughter, LINDA G. NOGGLE, as Trustee of any trust created hereunder. So long as a beneficiary of a trust hereunder is a Trustee, she shall not participate in any discretionary determination to distribute principal or income of said Trust to or for the benefit of such beneficiary, or her issue. All references in this Will to my "Trustee" shall also refer to my successor Trustee, as the case may be. If my daughter is unable or unwilling to serve as Tnzstee, or having qualified is unable or unwilling to continue to serve, I hereby appoint ROBERT S. NOGGLE, to serve in her place as successor Trustee. ITEM XVII: Any Guardian, Executor or Tnistee shall qualify and serve without the duty or obligation of filing any bond or other security. Any fiduciary hereunder shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my seal to this, my last Will and Testament, this ~%'` t~` day of October, 2000. .~ T .. f,, , ~ ) / jI FRANCES K. WESTBROOK Page 1 1 of 12 COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, FRANCES K. WESTBROOK, Patricia R. Brown, and Denise A. Pinamonti, Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament, and she had signed willingly and that she executed it. a.s her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge, the Testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. ~ 1. l ~;. ~'11''C ~ /r~ c~ ~~ . ~~ ~ fr'.~i ~, 1. r TESTATRIX - ~.~_i:,.~-.,_~: %~~' ;:?'~ .;,_ ,,- residing at ~~ ~ . C ~., t t y ..~ .Witness ~~.- 4~•t ,°:~c' G ~~'~ ~~; ~ ,~ ' \~ residing at ~ ~ `t \t f '1 ` '~; ~`:jT Witness Subscribed, sworn to and acknowledged before me by FRANCES K. WESTBROOK, the Testatrix, and subscribed and sworn to before me by Patricia. R. Brown and Denise A. Pinamonti, witnesses, this ~'7(% ~ ~ I~_~_ clay of Ociober. 2000. ~ ° , ~ ,.,, NOTARIAL SEAL Notary Public Vickie J. Gro~!;3, Notary Public Borough of Carlisle;, County of Cumberland My Commission E,rp;,*;;, q{r9. 30, 2oaa Page 12 of 12 ""`"`"""°"" ; L SEAL Viclti~ nlotary Puhlic Borough ct °? ui Cumberland My Commc ra ivg. 30, 2004 CHECKS PAYABLE TO: Lucy Vawn, Lack Township, Taa Collector 733 Berry Ridge Rd. East Waterford, PA 17021 IN PERSON: Aug 31 (5:00 PM- 6:00 PM) Other times by appt or mail rare is a maximum S 10.00 duplicate bill fee There is s 532.00 charge on returned checks LIEN DATE December 31, 2010 INSTRUCTIONS: Remittance is as of the postmark date. Orit:insl remittance copy must be resumed with payment. Send self-addressed stamped envelope and entice bill for receipt. Questions rogarding this Gtx bill contact Lucy Varvn, 717 734-3714 or 717 734-3161 Questions regarding address chnnge or assessment amounts only Contact: Juniata County Assessment Office at 717-436-7740 IF YOU NO LONGER OWN THIS PROPERTY RETURN BILL WITH NAME OF NEW OWNER IF FUNDS ARE HELD IN ESCROW FORWARD ENTIRE BILL TO MORTGAGE COMPANY FAILURE TO RECEIVE A BILL DOES NOT ENTITLE OWNER TO DISCOUNT OR EXEMPTION OF PENALTY ON TAXES. Installments: 1st Installment must be paid by AnQnat 31 or entire bill !s due. 2nd Installment dae on or before September 30. 3rd Installment dne oa or before October 31. Installments 2 & 3 will be mailed seperetely. Discount not permitted. 10`/0 Pennlty applies to each late installment. Notlce of Property Taz Relie[: If you are eBglble, your enclosed tax bill includes s tax induction for your homestead and/or farmstead property. Eligible homestead and/or farmstead property owner will receive tax inlief through a homestead and/or farmstead exclusion which has been provided under the Pennsylvania Taxpayer Relief Act, a law passed by the Pennaylvanie General Assembly designed to reduce your property taxes. Bill Date 7/01/2010 NNIATA COUNTY SCIIOOL DISTRICT Bill Number 005676 2010-2011 PROPERTY TAX NOTICE Parcel # 0605034 Total Assessment 34,1ao Original Tax Liability 1,791.66 Land 7,110 Homestead Exclusion o Homestead Reduction . 00 Property 27, 400 Farmstead Exclusion 0 Farmstead Reduction . 00 Total 34,140 (Preferred Market Aeaetament) Net Assessment 34,140 Net Tax Amount 1,791.46 Mill Rate 51 .3500 2% Discount if paid ou or before Net amount due if paid on or before 10% Penalty if paid after You are NOT eli¢i 8/31/2010 10/31/2010 10/31/2010 for installments. Only approved Homestead/Farmstead INSTALLMENT WESTBROOK FRANCES K 562 E OLD YORK RD ROILING SPRINGS, PA 1700 n• ASS~~M .. Cu.,~.c .I~u el _ 'Tif~- DISCOUNT NET PENALTY. 1,756.61 1,792.46 1,971.71 TAXPAYER COPY .00 SPECIAL ENDORSEMENT 2 IT IS AGREED~AND UNDERSTOOD THAT SECTION I, PROPERTY PROTECTION COVERAGE OF THE POLICY SHALL NOT APPLY UNDER SPECIAL ENDORSEMENT 3 OTHER STRUCTURES COVERAGE FOR THE PROPERTY LOCATED ON THE PREMISES KNOWN AS THE STORAGE BUILDING WE COVER THE FOLLOWING CLASSES AMOUNT OF ADDITIONAL OF INLAND MARINE PROPERTY INSURANCE PREMIUMS JEWELRY, AS SCHEDULED - DED NONE $ 46,477 $ 437.00 SCHEDULE OF COVERAGES BY ITEM JEWELRY 1) 14K Y/GOLD TENNIS BRACELET WITH 81 BAGUETTE DIAMONDS 3.96CT TW I-1 L-M & NINE ROUND DIAMONDS 1.50CT TW SI-2 L-M 2) G Y/ D RING ITH 16 BAGUETT .80CT TW SI- - DI ND FOUR D LLIANT OND SI-1 H-I 3) 14K Y/GOLD RING WITH ONE .lOCT TRILION CUT DIAMOND I-1 N & 18 GRAUATED BAGUETTE DIAMS .75CT TW.SI-1 I-J .~ 4) 14K GOLD 18 INCH HERRINGBONE NECKCHAIN - ITALY CONCEALED BOX CLASP 5) 14K Y/GOLD ENGAGEMENT RING TIFFANY STYLE ROUND BRILLIANT DIAM 1.51 CTS VS-2 I BRILb3?~NT CUT 2.17 CTS I-1 J. SHOULDERS ON RING ARE 7) GOL IBERT LE 18 E R HAI BSTER CLASP n AMOUNT OF INSURANCE $ 1~017~6 $ 'ZS5 0 $ 5306 $ 1272 $ 14994 Q57 2202854 ~ley:~ue600k THE TRUSTED RESOURCE • ------ -._._ .~ W.m advertisement te!E Send to Printer A ~- ' Drive one. Drive green. 2005 Ford Mustang GT Coupe 2D BLUE BOOK® PRIVATE PARTY VALUE Condition Value r'' ~I .~ Excellent $18,700 (Selected) '"` `' ~ Good $17,800 Fair $16,300 Vehicle Highlights Mileage: 6,000 Engine: V8, 4.6 Liter Transmission: Manual, 5-Spd Drivetraln: RWD Selected Equipment Standard Traction Control Tilt Wheel ABS (4-Wheel) Air Conditioning Cruise Control Power Seat Power Steering AM/FM Stereo Rear Spoiler Power Windows CD (Single Disc) Alloy Wheels Power Door Locks Dual Air Bags -~ ___._._.-__...._-__._ _.- advertisement ----- ------------- Ford Mustang Click For Offer Locate A Dealer Check Inventory Get Appraisal Pre-Approval Watch Videos Presented by: advertisement ~~.~~ L'°.J Drive one. Close Window t_.._.ii..~.....t,t.w,,,...,i„~o.i ..~r~/f,.r,i1,,,,,~tan~J~(1115/r,rivata-nartv-valve/nricing-ieDOTtZCOIId... R/Z~/ZOLO i,, , Blue Book Private Party Value Kelley Blue Book Private Party Value is the amount a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than any remaining factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Vehicle Condition Ratings ~/ EXtellent (Selected) p~4p~ ~18 700 0o s new, is in excellent mechanical condition and needs no recondi ionir{g. • Never had any paint or body work and is free of rust. • Clean title history and will pass a smog and safety inspection. • Engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. • Complete and verifiable service records. Less than s% of all used vehicles fall into this category. Good ~[; ~ $17,800 ~"~ree of any major defects. • Clean title history, the paints, body, and interior have only minor (if any) blemishes, and there are no major mechanical problems. • Little or no rust on this vehicle. • Tires match and have substantial tread wear left. • A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Fair ~~~ome mechanical or cosmetic defects and needs servicing but is still Tn16r300 reasonable running condition. • Clean title history, the paint, body and/or interior need work performed by a professional. • Tires may need to be replaced. • There may be some repairable rust damage. Poor ~• Severe mechanical and/or cosmetic defects and is in poor running conditioN/A • May have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. • Branded title (salvage, flood, etc.) or unsubstantiated mileage. Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of these vehicles varies yreatly. A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania 08/27/2010 ® 2010 Kelley Blue Book Co., inc. Alf rights reserved. 8/27/2010-9/2/2010 Edltlon. The specific information required to determine the value for [his particular vehicle was Supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle mndi[ion or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for Me individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions. (v.10090f + •• ~~ ------i_~_i_ ____/__,..,.t ,.,...,./C,...a/.,.,,,..+.,.,,./7nnC/..,-;.,ata_»arty_vahie/nririna-ren~rt?ccltld... 8/27/2OlO OJ MifJlinlown PO BOX 96 MIFFLINTOWN PA 17059 RESPONSE TO ACCOUNT INQUIRY TO: Patricia R Brown, Esquire DECEDENT: Frances K Westbrook DATE OF DEATH: 01/29/2010 SOCIAL SECURITY#: 168-48-4269 We held account (s) in which this decedent had an interest at the time of his/her death as follows: ACCOUNT OWNER(S): Galen J Westbrook, Frances K Westbrook Type of Account: Certificate of Deposit Account #: 4107234 Principal Balance at D.O.D.: $ 95,952.00 Interest Rate: 4.05% Original Opening Date: 02/25/2008 Interest to DOD: $52.60 ACCOUNT OWNER(S): Frances K Westbrook Type of Account: Certificate of Deposit Account #: 4107259 Principal Balance at D.O.D: $25,948.84 Interest Rate :3.00% Original Opening Date: 03/15/2008 Interest to D.O.D: $59.64 ACCOUNT OWNER(S): Frances KWestbrook Type of Account: Certificate of Deposit Account #:4109208 Principal Balance at D.O.D: $ 29,935.99 Interest Rate:3.20% Original Opening Date: 04/21/2008 Interest to D.O.D: $23.58 Penalty is waived on withdrawal of decedent's fund before maturity: Yes No Safe Deposit Box: Yes No First Community Financial Corp. stock or other securities: Yes No Trust Dept. Accounts: Yes No l.~C'L~2d.~~CZI'.~'L~'.L.cC2a'~L ~~i~~~-~-~--~~.2.~` ~~~-//I Authori d~gnature Titl/ e Date olMllPfnrown PO BOX 96 MIFFLINTOWN PA 17059 RESPONSE TO ACCOUNT INQUIRY TO: Patricia R Brown, Esquire DECEDENT: Frances K Westbrook DATE OF DEATH: 01/29/2010 SOCIAL SECURITY#: 168-48-4269 We held account (s) in which this decedent had an interest at the time of his/her death as follows: ACCOUNT OWNER(S): Galen J Westbrook, Frances K Westbrook Type of Account: Certificate of Deposit Account #: 4109310 Principal Balance at D.O.D.: $ 43,260.69 Interest Rate: 3.93% Original Opening Date: 09/22/2010 Interest to DOD: $37.28 ACCOUNT OWNER(S): Frances K Westbrook Type of Account: Certificate of Deposit Account #: 4107274 Principal Balance at D.O.D: $44,440.29 Interest Rate :1.50% Original Opening Date: 04/02/2008 Interest to D.O.D: $51.24 ACCOUNT OWNER(S): Type of Account: Account #: Principal Balance at D.O.D: $ Interest Rate: Original Opening Date: Interest to D.O.D: $ Penalty is waived on withdrawal of decedent's fund before maturity: Yes No Safe Deposit Box: Yes No First Community Financial Corp. stock or other securities: Yes No Trust Dept. Accounts: Yes No ~~rl~~k~~ a k~ ~~ ~~~~t~'~r~ ~~f Autho zed ignature/ Title y:~9 eta Date Of Mifflirttown PO BOX 96 MIFFLINTOWN PA 17059 RESPONSE TO ACCOUNT INQUIRY AMMENDED REPORT 8/27/2010 - ORIQINAL REPORT 4/29/2010 TO: PATRICIA R BROWN, ATTORNEY AT LAW DECEDENT: FRANCES WESTBROOK DATE OF DEATH: 01/29/2010 SOCIAL SECURITY#: 168-48-4269 We held account (sl in which this decedent had an interest at the time of his/her death as follows: ACCOUNT OWNER(S): FRANCES K WESTBROOK Type of Account: CERTIFICATE OF DEPPOSIT Account #: 4109310 Principal Balance at D.O.D: $ 43,260.69 Interest Rate: 3.93& Original Opening Date: 09/22/2008 Interest to DOD: $ 37.28 Ammended 8/27/10 due to error, by DKH, on original re ort 4/2-/2010 ACCOUNT OWNER(S): Type of Account: Account #: Principal Balance at D.O.D: $ Interest Rate: Original Opening Date: Interest to D.O.D: $ ACCOUNT O'-~'NER(S): Type of Account: Account #: Principal Balance at D.O.D: $ Interest Rate: Original Opening Date: Interest to D.O.D: $ Penalty is waived on withdrawal of decedent's fund before maturity: Yes No Safe Deposit Box: Yes No First Community Financial Corp. stock or other securities: Yes No Trust Dept. Accounts: Yes No Au orized Signa re/ Title Date Art Amundsen Financial Advisor 21 West High Street Carlisle, PA L7013 Bus.717-258-4688 www.edwazdjones.com Edward ones MAKING SENSE OF INYESTING May 3, 2010 Patricia R. Brown, Esquire Salzmann Hughes, P.C. 354 Alexander Spg Rd. Suite 1 Carlisle, PA 17015-7451 Dear Patricia: Re: 37705362 -Frances K. Westbrook Valuation Date: January 29, 2010 Per your request, we are writing to provide valuation for the following securities belonging to Frances K. Westbrook, now deceased. pty Description Symbol Value per Item Total Value 35.1308 HOME DEPOT HD 27.735 974.35 5000 BEAVER CNTY HOSP AUTH 074863FE6 .975350 4876.75 REV 502.573 PUTNAM EQUIT INC FUND PEYAX 13.1800 6623.91 CL A 255.702 EURO PACIFIC GROWTH AEPGX 36.2300 9264.08 FUND CL A Best ards, /j~~ ~ R mona Makowski Branch Office Administrator OjMijJ7iruomn PO BOX 96 MIFFLINTOWN PA 17059 RESPONSE TO ACCOUNT INQUIRY TO: Patricia R Brown, Esquire DECEDENT: Frances K Westbrook DATE OF DEATH: 01/29/2010 SOCIAL SECURITY#: 168-48-4269 We held account (s) in which this decedent had an interest at the time of his/her death as follows: ACCOUNT OWNER(S): Frances K Westbrook Type of Account: Roth IRA Account #: 6403115 Principal Balance at D.O.D: $ 3460.37 Interest Rate: 4.35% Original Opening Date: 03/16/2010 Interest to DOD: $5.74 Beneficiary listed as Galen J Westbrook (spouse) 100% ACCOUNT OWNER(S): Type of Account: Account #: Principal Balance at D.O.D: $ Interest Rate Original Opening Date: Interest to D.O.D: $ ACCOUNT OWNER(S): Type of Account: Account #: Principal Balance at D.O.D: $ Interest Rate: Original Opening Date: Irrterest to D.O.D: $ Penalty is waived on withdrawal of decedent's fund before maturity: Yes No Safe Deposit Box: Yes No First Community Financial Corp. stock or other securities: Yes No Trust Dept. Accounts: Yes No ~r~t-~u.~( ~' _ ~.~.~c.lcE! .c[J~/1-~~'~n,~z~cl~,t' ~-,a~'r~-/~) Auth ized Signature/ Title Date p ~s~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 Apri130,2010 Salzmann Hughes, PC Patricia R Brown 354 Alexander Spring Road Suite 1 Carlisle, PA 17015 Re: Estate of: Frances K Westbrook Social Security: 168-48-4269 Date of Death: January 29, 2010 Dear Sir or Madam: Per your inquiry, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership (Names o, fl Opening Date Balance on Date of Death Accnied Interest Total 2. Type of Account AccountNtunber Ownership (Names of) Opening Date Checking Account 1116061 Galen J Westbrook, joint primary Frances K Westbrook, joint-secondary 09i05~I1 $11744.86 $ 0.00 $11744.86 lndivrdual Retirement Account 35004200304802 Frances K Westbrook Galen J Westbrook, beneficiary 0426ro0 Balance on Date of Death $ 31987.00 Accrued Interest $ 491.31 Total $ 32478.31 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional Wormation on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Boiling Springs branch at #~t 7-eat •nso. Sincerely, Orissa Sears, Adjustment Services