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HomeMy WebLinkAbout11-17-10~ 1505610101 REV-15oo Ex ~o~_~o, OFFICIAL USE ONLY PA Department of Revenue Pennsylvania ^EPiR1MEllT ~E ~VNHERITANCE TAX RETURN County Code Year t=ile Number Bureau of Individual Taxes PO BOX 28Q601 ~ r ~ ~ ~ ~ `~ Harrisburg, PA 1712&0601 RESIDENT DECEDENT t ,~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY Decedent's Last Name Suffix Decedent's First Name MI {If Applicable) Ent Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 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 O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82} i 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Witt) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113{A) between 12-31-91 and 1-1-95) (Attach Sch, O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ~ ~ ~ ~ r`~ First tine of address ~ ~.-~ ~~ ~~ Second line of address City or Post Office Stat ~ L9 ~ ~~~= ZIP Code REGISTER OF ~ 1~ USE ONL ~,- { ' c~. _> ~ r , __I::_ ~ _._ ~^ ~~ ,' ~ i 1 -^-- _1 .__.,l ua ~- _ ..._ -.. ~..I DAT~I LED sf;~y C~::~ Correspondent's a-mail address: Under penalties of perjury, 1 declare hat 1 have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, R t and plete. arati preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG R F P O R FOR FILING RETURN ATE RES L _ ~ ~ ,~~' ~/ ~ ice,. SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY .... , - -~T-~ 1 ,f t ;; j P - - ) . _~ ~~_; ~.~ -- :~ Side 1 15056101,D1 1505610101 J REV-1500 EX Decedent's Name: 1505610105 ~T~il4 Decedent's Social Security Nu ~~C=' ~-~ ?~~ - ~ ~ RECAPITULATION 1. Rea! Estate (Schedule A) ................................ . ..... . ...... 1. ~ ~/~~,~~ ~~~ 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely He{d Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ...... . .................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. L`)~~H C~ ti. Jointly Owned Property (Schedule F) O Separate Billing Requested .... , . , 6. ~ ~H~~ ~,~j 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property d/`.•~ (Schedule G) C7 Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7} ............................. 8. ~ " ~TI-~ "~'~~ '~-_ 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. ~~~x• ~~~ 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I} .............. 10. 11. Total Deductions total Lines 9 and 10 ......... . ....................... 11. ~ ~ " ( ) C..i ~ ~ '.~ ~-~~ , 12. Net Value of Estate Line 8 minus Line 11 ..... . .................. . ..... 12. ~ ~ ~ 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ~' an election to tax has not been made (Schedule J) ................... . .... 13. 14. Net Value Sub"ect to Tax Line 12 minus Line 13 14. ~ ~~~ TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 xable at lineal rate X .0 '~~ 16. ~ ~ I /~,.:- ~ , % , L { . ,t / ~ ~ 17. Amount of Line 14 taxable ~ at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ......................................................... 19. ~..- I ' ~/~~ 20. FILL IN THE OPAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 150561D105 15056101D5 REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NA<ulE,~~ ~ , STREET ADDRESS ~ ~, ,~ CITY ~ ~ ~ ~ STATE ~ Y--- -~- T ZIP ~ ~ Tax Payments and Credits: 1. Tax Due (Page 2, Line 19} 2. Credits/Payments / ~ A. Prior Payments -------_._____.__~~~((?-~~~_-- B. Discount 3. Interest ~- ~~ (1) Total Credits (A + B } (2} ~ ~~~ (3} 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Filf in oval on Page 2, Line 20 to request a refund. (4} _ ,~, f 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5} ^~ r~~r~ G Make check payable to: REGISTER aF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate who shal4 use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ ~} 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ ^ 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)l. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S. §9116 (a) (1.1) (il)l. 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 Juiy 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)J. • 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (01-10) ~ Pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION ~~I-~ ~a~-d a ~s~-~-d ~~~= ~~, ~rt~x ~~ ~ 3, t~~ ~i, aft cry TOTAL (Also enter on Line 1, Recapitulation.) $ lQ'j ~C~F If more space is needed, use additional sheets of paper of the same size. ~,qY * Y /`(1A,J1 A1~(~A<U,~;'±f~:.. rl,.,; ~~C- FJC~~`v~~l, `./P 1~1~. ~NHERlTAN~F 7AX RFTt1RN RESIDENT DECEDEN i ~CHI~DUL.E E CASi~, ~AiVK DEPOSITS, ~ N~ISC. PEI~SONA~. I'RC)PERT`;' ESTATE OF FILE NUMBER tnctude the proceeds of litigation and the date the proceeds were received by the estate. All property fointly-owned with right of survivorship must be disclosed on Schedule F. (tf more space is needed, insert additional sheets of the same size} REV-,~So9 EX+ (oi-io) `~i ~ pennsylvania pEPARTMFNTOFRFVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEQt~LE F 30INTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: ]OINTLY OWNED PROPERTY: ITEM NUM6ER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTTMION AND BANK ACCOUNT NUMBER OR SIMILAR ID TIFY'ING N MBER ATTACH DEE FOR JOINTLY ELD REAL EST TE. DATE OF DEATH VALUE OF A55ET" °/u OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEOENT'S INTEREST r `?~~~ ~~~~ ~~""' Crt ~ ~~ J 1 I i I I 1 S J ^~ ~~- TOTAL (Also enter on Une 6, Recapitulation) ~~~~~, L- If more space is needed, use additional sheets of paper of the same size. If an asset became jointly owned within one year of the decedent`s date of death, it must be reported on Schedule G. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVI5ION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX pPPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DED pINTLY/HELD OR TRUST AS ETS AX ON KENT L WHITLING 1212 CL SCHOOL RDPA 15864 SUMMERVILLE DATE ESTATE OF DATE OF DEATH E NUMBER • G pennsylvan~a ~` DEPARTMENT OF REVENUE REV-1548 EX AFP C12-D9) 10-04-2010 ELNA WHITLING Og-02-2010 M FIL CUMBERLAND COUNTY SSN/DC 460-32-9488 ACN 10148912 APPEAL BY DATE:12-03-2010 (See re~~erse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 LOWER PORTION FOR YOUR RECORDS 'E""' -------------- THIS LINE '~"> RETAIN ----------------------------- CUT ALONG -_ ,, ., ____....------------- acv=i6~o-cxYwFP~~C12=o4) INHERITANCE TAX APPRAISEMENT, ALLyWH~LD OR DRUSTLASSETS OF NOTICE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOIN DATE: 10-04-2010 --- =~« - _ COUNTY: CUMBERLAND ESTATE C}F:WNITLINE ELNA M DATE OF DEATH:08-02-2010 FILE ND.: ..~.., . _== ,-._-- _ _--._-_--_----_-------_ __ _ JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: _FIRS_T UNITED NATL BANK ACCOUNT NO.: 8488006 TYPE OF ACCOUNT: t SAVINGS CX) CHECKING C TRUST C ?TIME CERTIFICATE DATE ESTABf~ISHED 03-20-2002 Account Balance Percent Taxable AmOUnt Subject to Tax A a~ h ~ e~ Art rF A a• rF r- r-1~ s~ ~- n ~ Taxable Amount Tax Rate Tax Due TAX CREDITS: 6,517.72 X 0.500 3,258.86 .00 3,258.86 Y .045 146.65 i NOTE: TO ENSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH vouR TAx PAYMENT TO T~lE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK 0R MONEY ORDER PAYABLE TD: "REGISTER OF WILLS, AGENT." PAYMENT ~ DATE RECEIPT NUMBER S3ISCOLNT ~~) I ANr~ttlN-I PAID INTEREST/PEN PAID C-) i I I I 1 PAYMENT MUST BE MALE BY 05-03-2011*. S.S/D.C. NO.: 460-32-9488 ACN: 10148912 ';' i:,wc•. fYl er.~FPTED AS FILED C } CHANGED TOTAL TAX PAYMENT .QO BALANCE OF TAX DUE 146.65 INTEREST AND PEN. .00 TOTAL DUE 146.65 +~ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE DF 1HI5 CORM FOR INSTRUCTIONS. `~ i ~ Pennsylvania tJEPARTMENT (?F R'VENUE 1NNERITANCE TAX RETURPJ RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ---------- ESTATE 01= Deceder-t's debts must be reported an Schedu{e I. FILE NUMBER ITEf~t { PdUh1BERT DESCRIPTION + AMOUPvT A. ~ FUPvcRAI_ E?tPEN5ES; d~~ ~ i ~. ~ ADMIivISTRATIVE COSTS: ' ~ Perso~~a" Representa±i~~e Commissions; Name(Sl of Persona( R.eC~resentative!s) Street Address Gty State %IF I +I lea; -, ~, :.Umri~tssfo^ Fa,d: I i ~~ ~ Attorney gees: ~~ ~ Fami'y =Yem~tion: 'If decedent's address is not the same as claimant's, attach expianat?on. Claimant jj street Address uty State ~.IF i ~ea:;:;r,s~ip ~' CRai!r~ant t~ Decedent 4. ~ Probate Fees: 5 ~ ^irr~ir'*t3 ~t F~?C ~. iax Re~uln Preparer Fees; 7. I O TOTAL (Also enter on Line 9, Recapitulation) i ~ ~Ct> 1 ~a If more space is needed, use additiona+ si-~eets cf paper of the same size. 0 ~ T . 2 ~ . 2 ~~ 1 ~~ ~ ~ : ' 6 P "r1 ~ ~ ~ G ~`, R B N E E L HIND H U VJ A R_~._._.-~-. --.4~..~... ,..._ ..... , ._,...w , N 0. C~ 2 2 . ~ ~ P . ~ ._ . __ . , . . ' ' 4 ~``I1I1 ~ ~. - ~illri~ - ~ ~ ~~ ~` ~6y7 X671 CIS IND MADE the _,~_____ day of , 20Q4, BET'~4~EN 1`I.NA M. G, widow, of 53 Circle Drive, Shippeaviale, Penttsylva3oria lb?.~4, patty of the first part, Gra~or, AND Mo3v~ R. DiMICELI, of 29 ~aslaenridge Drive, 1Vfiddteiown, Mew Jersey 07748 254d; EDyV'ARD J , HIED , ~ 8~3 Allegheny Boulevard, Fr~tclist, Pennsylvania 1 b323; and KE~1'',l' L. WHI1'IJING, of 1212 +C-L 5~~ 1 Road, ~~, PeAnsylvania 1~g~, as ~'enauts in Common adtl~rt the Right of S~inrvivorsh~, parties of the secrtnd past, Grantres: E'1'I3, that the said party of the fu~st part, in considera~on of --ONE DOLLAR 01.00) DOLLAR io her now paitd by the said parties of the second pall, does gtatlt, bargain, sell and convey unto the said gartles of the second part, their heirs and assigAS, ALI. that certain tract of Zartd situate in Pains Township, Clarion County, Pennsylvania, boonded and descn'iaed as follows: Beginning at a poi located along the eastern edge of a private drlvc two htmdr+ed. thirteen (213) feet southeast of the oemter tine of State FfighRray Bottle ~`6S (now known as State Highway Eoute x`66), said Point being the ~nort~-west corner of the begin desc, b~~ tract; tb~eace along lands now or ~'armerly of Tri-Cogsnry Hoames, Inc. , in a norit~~~y dir~tion for s cbsta~ce of ~ hCUStdred fly ~iSO~) feet to a poiuot; them along lands now or formerly of ~0 C T. Z a, 2~ 1 ~~ 2. 1 ~~ P Pv'I G ~~ ~~ N E E L H I N G H ~'Jd' A R--~----~-~.~-,_._... _ .. ~. _.. ... ~. , N 0. C~ 2 2 - ~ _ Os~7 06'l~ p, 2 . Tri-County Homes, lac., ~i~n a s direction for a dista~ac~ of cane h ~y (1S4) feet to a point; thence along lands now or formerly of 'rri-t^oumty ~3oaxs, ~ia~c-, iu a southwesterly direction foie a dustance of one b~undred {150) fit to a point on tbde eastern edge of said private dt~ive; thence along the eastern- edge of said private drive io a norihwestexly direction for a distatue of one bnndred f~ty (150) filet to the place of be~ning. CONTAIN~IG 22,Sa0 SQUARE FE~'T, more or less. BANG the sa~oae tract of land conveyed by Sri-Cc~au~y ~om~es, Inc., to T~eroy H. whining and Elea i~+f. whining, bus wee, by deed dated February 12, 1969, and recorded in Clarion ~out~ty Deed BaolC 203, Page 97U. Leroy I3. whirling, busban~d of ibe Cor, died /0~~25 o2oc~~ ,vesting full and complete tine is the property itt the Craat~ar. ANl3 the Crrantor gives and. gtcants unto the G`rrat~otees, their heirs and assag,cis, free and uvzute~g~ed access over add across the private dove located aInbg the southeasurn, boundary of the tract herein descrii~ed. Map I~Io. 02~ - l~l - t3f 3-~ DOO EXCEP'iTrIG AbTI? RESB~V~G unto the Girrantar and Frederick L. Niederriter, her son, the right to live on and occupy the pnttti~es de9cn~ed above, to the exclusion of all otl~rs for as lon4g as they shall live, subject onlq toy their obligation to pay the ~ mate taxes an the p~ herein desan'bed, to mai~a;n the ut~ovements located on, the property in the condition they now are, normal wear and scar e~xgted, add to insure the i.nte~nests of the GramCOr and Grantees as zcsefved by this deed. I~a addition, the paxtic~ further agree that m tY~ event that it ~shovld be necessary far air person to live wig the G-rani+ox or Frede~lC ;., Niederritex, for the pRupose of providing any type of living a,~~istancce, that saeh. use shall be specifically authorized and included in the rights reserved by the Cuantor and Frede~ck L. Niederriter. This is a conrreyance from parent to children and is therefore exempt from Penmsylvania Realty Tt'ansfer Taxes. No hazardous waste, as t>~e term "hazardous waste" is defined by the Solid waste i~fanagement Act of July 7, 1980, F.?,,. 9'7 Section 445 {351'.5. §6018.4053 is pn~nt3y being ~digposed vf, nor bas su+eh ~,ardous wasu ever been disposed of, by the Grantor or to the Grantor's personal l~wledge oa the premises i~erein conveyed. aritt- the appurtenances: TC} NAVE AND TQ DULD the same unto dad for the use of the said parties of the second part, their heirs dad assigns fo~rer, ~~~T, 2~. 2~1n 2:1~p~~1 GARE NEED HIND HUV~AR --._~..~.,~~v.......__,_.--...NO. 022 ~ P. 3 . ~ w~~1~M.~1~ ` .\[ QAG~ ~~BK ~~~ o s~ ~ 0 And the said parfiy of ~ first part, for ~' heirs, exectrtor~ and ' ' hors covet with the said p-arEies of the second. part, them heirs and assYgns against all lawful s]a; „~t~ G Y t~ samoe and every pant tb+ereof to Warra~at and Defend, NOTICE-'i~5 DOCK MAY NOT SII~., CONryEY, T~.ANSFER, INCLUDE OR INSURE THE TI'i'I.8 TO THE COAL AND RIGHT ©P Si1PPOR~' UNDF~~TH THE SURFACE: I1AND DBD OR TO ~J, AND THE O~~It OR aWNERS OFD SUC,xi COAL MAY HA'S~E COh~I.E~~ LEGAL RYG I'O ItBMOVE ALL OF SUCH COAL A.ND, ~ THAW CONNECTION, DAMACIE MAY RESULT TO ~• - 'I~ SL3RTAG'E OF Tf;E LAND AND ANY HOI3SB, $YJILDINCI OR OTHER STRUC'T'URE ON OR, ~ 5UCH LAND. 1~ INCLUSION OF T~IIS NOTICE DOES NOT ~NI.~ARGE, RESTRICT OR MODII~Y' ANY LEGAL RIGHTS OR ESTATES OTHER~SE ~'REATP.D, TRANSp'F~RED, EXGF.PTED OR RESERVED BX THGS INSTRt-MENT. (This aootice is set forth is the manner provided in Section 1 of th+e Act of ~r~y I7, 1957, P.L. 9$4, as a~eudcd, and is not iniend~cl as n~i+ce of u , if any.) ~TriESS the hand and seal of the said party of the first part. • (SEA-L) Ana M. ~Thit1~S NOTICE: 3`HI? UNDERSIGNED, AS EViDENCEi3 BY 3~ SIGNATURE TO TFIIS NOTICE AND THE AC'CEP'TANCE AND RECORDINGr 017 THIS DEED, ARB k'CTLLY' COGr~ZANfi OF THE PACT THAfi THE UNDER~SiGNED MAX NOT RB OBTAINING TIIE RIGHT OF PROTBC'iTON AGAINST SU$S,IDENCL, AS TO T~ PRt3PE1~TY HLRE~I CONVEYED, RESULI'Il~C3 F'ROIVI COAT. MIIV~G OPF~ATIOI~ta AND THAT T13E PURCHASED PROPIIt1'Y, ~IBeRP.IN CONVEY, MAY BL PRQTFsC'I`ED PROM DAMAGE Dim TO MIi1E ~mENG'E $Y A PRIVATE CONT.EZACT WII'I; THH =~~T, 29. 2~1~ 2:1~pP~r1 A R E~ N E E L H I N C H U WA R,,, ,.,~..,.~,.~,. ~,.: --..~-~__ ..~_._ _ .~ N 0. 0 2 2... P. 4- .~, ~~ ~X O~y~ ~k~~ D~7~ owns o~ ~ ~co~vo~c n n~ ~ coA~.. ors NoT~e~ zs ~NSBRTED TG COINIP`LX 'W~"I~~ TIC B~TOUS MATE SUBS~ENCE AND LAND CONSERVA'TION' ACT OF 1966. w: cosorr~v~,T~ o~ Pn,NNSnv~Ax~ co~NT~r o~ t~.ARtoN ss. on s~ ' ~ flue the of day of , 200, before m~e tie ofFacer, perso~Ily appearaod ELN'A M. w ING, widow, kn~oar~a to me (ar ~azis~taCt~y ~rorrcu) to be tLe persoa whose name is subscn'bed no Lbc wiib~n in.~u~o~t and acjcaow~edgod tai she etesi tine same for the P thereia contained. n~ wTI'r~SS W~~tEOF, ~ bereunbo sct 1~pTAF~A~. SEAL 8r+er~a J. Atzeni, Notary Public Clarion Borough. Caw:ty of Ciarbn My Lbmmiaior~ f]tpirp OCtobsr 3, 2408 +~t'tfiCa#e of R~esidet~ and a~cial seal. I. the u~ersYgned, do hereby certify that Cnantees` precise res~den~e is: X10 ~'l~~ ~. w~.tl-~ 5.~ Crr~.~. ~r~~ ~~, ~;Ile I~ ,~ f .._ ._ ~~ ~ ."_ - witness my hand ti~.s r'~day of ~~ 20pq,_ ,tip ~~'. ~ ~"dbc~n~x'~ ~~ `` ~ ~ dar'a aitrc@ of (, .., •,~ a ~~~~ ., ~y e~~f~~'-` ~I ~•7 ~ L'~~ --~--^ v~. I, Elna M. Whitling, of 53 Circle Drive, Shippenville, Clarion County, Pennsylvania, being of full age and sound and disposing mind and memory, do hereby make, publish and declare this instrument to be my Last Will and Testament, hereby revoking all former Wills and Codicils. I order and direct that all my just debts, funeral expenses and costs of placing a grave marker be paid by my Executor, hereinafter named, as soon after my decease as may be convenient. All federal, state, and other death taxes, payable because of my death, whether based upon my probatable estate or otherwise, shall be paid out of my general estate as if they were my debts. I give, devise and bequeath all the property of which I dig. possessed, whether such property be real, personal or mixed, of whatsoever kind or character and wheresoever situate as follows: (A) twenty-five percent (25%) to my grandson, Todd M. Heffern, or to his issue per 1 StlrpeS; (B) twenty-five percent (25%) to my granddaughter, Lisa M. Ristau, or to her issue per stirpes; (C) twelve and one-half percent (12'/z%) to my son, Frederick L. Niederriter, or to his issue per stirpes; (D) twelve and one-half percent (12'/z%) to my daughter, Mona R. DiMiceli, or to her issue per stirpes; (E) twelve and one-half percent (12'/~%) to my son, Edward J. Niederriter, or to his issue per stirpes; and (F) twelve and one-half percent (12%s%) to my son, Kent L. Whitling, or to his issue per stapes. Should any of my children or grandchildren Warned above predecease me ~rithout leaving issue, then his or her share of my estate shall be divided equally among my surviving children. ARTICLE IV I appoint my children, Mona R. DiMiceli and Kent L. Whi.tling, co-executors of this Will. If one of them shall not be living at the time of my death, or if for any reason one of them shall be incapable or unwilling to act as executor of this Will, then I appoint the survivor thereof as sole executor. No individual of this Will shall be required to furnish bond or other security as executor. In addition to any powers granted by law, I give my executor power, exercisable in the discretion of my executor and without court order, to retain, sell (at public or private sale), 2 •r exchange, lease for any term (even though commencing in the future or extending beyond the date of final distribution of my estate), mortgage, pledge, or otherwise deal for any purpose with the property, real or personal, from time to time compromising my estate, for such consideration and on such terms (with or without security) as my executor shall determine; to borrow money for any purpose at interest rates then prevailing, from any individual, bank, or other source, irrespective of whether that lender is then acting as an executor; to invest in any property whatsoever; to compromise or abandon any claims in favor of or against my estate; to hold any property in the name of a nominee or in beazer form; to employ accountants, depositaries, attorneys and agents (with or without discretionary powers); to execute contracts, notes, conveyances, and other instruments, including instruments containing covenants and warranties binding upon and creating a charge against my estate, and containing provisions excluding personal liability; to make distributions wholly in cash or in land, or partly in each; to allot different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries; and to determine the value of any property distributed in kind. I direct my executor to make such elections under the tax laws as my executor deems advisable, including an election to create qualified terminable interest property, without regard to the relative interests of the beneficiaries, and my executor shall have no liability for, or obligation to make compensating adjustments between principal and income or in the interests of the beneficiaries by reason of, the effects of those elections. Any decision made by my executor with respect to compensating adjustments or the exercise of any tax election shall be binding and conclusive on all persons. 3 IN WITNESS WHEREOF, I, Elna M. Whitling, have unto this my Last V~Till and Testament set my hand and seal this 23rd day of July, 2004. L~-~ti ~~~ (SEAL) Elna M. Whitling The foregoing instrument, consisting of four {4) typewritten pages, including this page, was subscribed, published and declared by the above named Testatrix, Elea M. Whitling, to be her Last Will and Testament in the presence of us, who in her presence, at her request, and in the presence of each other have hereunto subscribed our names as witnesses, and we declare that at the time of the execution of this instrument the said Testatrix, according to our best knowledge, and belief, was of sound d disposing memory and under no constraint. Address ~ ` - Addre ~ `~o JJ G l Address ~ ~, ~- a:~caP~w~~~ia whitling.wil 4 :,i; COMMONWEALTH OF PENNSYLVANIA COUNTY OF CLARION ss. I, Elea M. Whitling, the Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Elna M. Whitling Sworn to or affirmed to and acknowledged before by Elna M. Whitling, the Testatrix, this 23rd day of July, 2004. ~] / Notary Public NOTARIAL SEAL 6renda J. Atzeni, Notary Public Clarion Borough, County of Clarion COMMONWEALTH OF PENNSYLVANIA My Commission Expires October 3, Zoos COUNTY OF CLARION ss. We, Teresa A. Payne, Linda L. Maxwell and Henry Ray Pope, III, witnesses, whose names are signed or attached to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Elna M. Whitling, the Testatrix, sign and execute this instrument as her Last Will and Testament; that she signed it willingly; and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at the time at least eighteen (18) years of age, or sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me and Henry Ray Pope, III, witnesses, this 23rd day of July, NOTARIAL SEAL Brenda J. Atzeni, Notary Public Clarion Borough, County of Clarion My Commission Expires October 3, 2006 .Payne, Linda L. Maxwell