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HomeMy WebLinkAbout01-07-11 (2)J 150561D101 REV-1500 E,ttO1-1O' ~ OFFICIAL USE ONLY PA Department of Revenue Pennsylvania eewxrxnrorxnvexxx Coun Bureau of Individual Taxes ty Code Year File Number PO BOXZ8o6os INHERITANCE TAX RETURN ® ~ ~~~ Harrisburg, PA i9iz8-o6oi RESIDENT DECEDENT O O D ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY ~ ~~0 3~~~ ~~~~09 Decedent's Last Name SufFlx os (NApplicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number Date of Birth MMDDTY.Y,Y 03 a9 ~ 4 ~Il] Decedent's First Name MI car - ~ ~rrT~ 0 Spouse's First Name TT MI ~~~~1~] THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW i 1. Original Retum O 2. Supplemental Retum 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 Retum Required death afterl2-12-82) Itl• 6. Decedent Dled Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 DIRECTE Name D TO: Daytime Telepho~ Number ~,:; First line of address Second Ilne of address City or Post Office State ZIP Code ~ DATE ~uuu ,S I ~ nuum i / 5 U 1 70 97 3~ Correspondent's e-mail address: C e Sf? / L°.~y,f y, v xa. =:T; - - _4 f` [_<7 C~ 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 "= 16 / ~ ADDRES ~LBfRT ~+ k~S7, /` io ~'ost Rd., C'~t/~S1e, P~ /7O/5' AUUKtSS G~+/~R1ES E- sHiEZt~s,~ 6 eiusu- /Q4!, tile~lran~~s~~r.~,P~ i oss PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610101 1505610101 J v V J REV-1500 EX Decedent's Name: Kd ST f3E~TRJCE F. 1505610105 1. Real Estate (Schedule A) .................................:......... .. 1. 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Properly (Schedule E)..... .. 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property . (Schedule G) O Separate Bitting Requested...... .. 7. 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........... ... 10. 11. Total Deductions (total Lines 9 and 10) .............................. ... 11. 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... ... 13. 14. Net Value Subject 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 (a)(1.2) X .0(Z 15. 16. Amount of Line 14 taxable at lineal rate X .0 ~ 16. 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. Decedent's Sodal Security Number s a~~s~; ~ 6 S,~_Z_Z• 7 9, $,722,7 9 O ~ i o y a, s-3 1 0 9a.s~' 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610105 1505610105 O COMMONWEALTH OP PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA t 7128601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 011825 KOST ALBERT F III 10 KOST ROAD CARLISLE, PA 17013 -.....-- tatl ESTATE INFORMATION: SSN: »a-2o-3023 FILE NUMBER: 2109-0650 DECEDENT NAME: KOST BEATRICE F DATE OF PAYMENT: 10/02/2009 POSTMARK DATE: 10/O 1 /2009 COUNTY: CUMBERLAND DATE OF DEATH: 07/05/2009 REMARKS: ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ S12,825.00 REV-1182 EXI11-98) TOTAL AMOUNT PAID; CHECK#102 INITIALS: DM SEAL RECEIVED BY: $12,825.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS REV-7500 EX Page 3 Decedent's Complete Address: File Number o2 ~ - 0 9 - 65'0 DECEDENTS NAME ~3Ei¢T~ttCE F. K osT STREETADDRESS 2~2 KosT ~/><~ CITY CA-~c~stE, STATE n~ /" ZIP /70 /s' Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credils/Payments A. Prior Payments f l •Z~ ~.Z~j' ~ DO _ B. Discount f'"(e7$. BO 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the differ~ce. This is the OVERPAYMENT. Fili in oval on Page 2, Line 20 to request a refund. (1) ~~, ~qa.s.~ Total Credits (A + B) (2) 1< 13, SOO• oD (3) ~ .'t ~9. D3 (4) ~ 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) f 7, 8 Z/, 5'6 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 income of the property transferred :................................................................................. ......... ^ b. retain the right to designate who shall 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" orpayable-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)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneftary. 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 p2 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+ (698) scNEOU~ a COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT Ko ST ~ TILE NUMBER , ,ire /cE' f: a / -o y- 6 ~'a All real property owned sobly or ae a tenant in common moat be r~orled at hh market value. Fair market value is defined as the nce at which exchanged between a willing buyer and a willing selbr, neither being compelled to buy or sell, both having reasonable knowl p ~' would be Real PmP~y ~~ is Icy-owned with fight ~ eurvlvorehlp must ~ disclosed ~ ~~abedge of the relevant facts. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ,. Al/ ~~ Clorlain f.~cf ,~' /ana~ iMQoilo~d 6y ,r dre/Ci f hekst Known ana/ nrc,mbu~ed as ~~ ~'egf Rd, Csr/.a~, P/¢, ~o iil oSi~iL'r sPn'it~j Two., ~'tcrxbtt/~y~~ /wins ' , btin ixof>t /JaddrhCw/er/y dct3C+~il~t/ µ ~, Cerf~ da~ Js,/y ~, /9'//, {rs/Y1 ~.w/:nt ~. KoSf 6t/~'d~J, ~/~e.>t' F. Xit~. J'r. at,/ /3ea/riu. ~". XoSt, /j•s 4r,,i~., ~s c~/JXC .$is1/ /~/f~u~' h' koS1; •Jr, ~Lnd Be.L/ri'u ~' os~, b:s !vi ft:, !./~~~i :s /L•urder/!sj J'Yrt ~tco.yle.s D{~jit %/! Q1X/ JqI~ Itr/.r+tcd Lbscn~y, ~L+fns~~~u4~ ,r~i ~ttd Hoek ~D; vo% a~f ~` fo3_ 7~ seUUd ~/tkrt F. Kopf, ~Tr, dyvar}ed ~Ili:s ~rrf~i~l, /• ~~ o~ cet: 7, zatr/; !v/xns- ~!/ ~d,c6st~/a1a ~ rtsfed lr; l'Yrc Saa/ ~ta.~i-;~ F iC'd~-f L~ f~ /awe q~' r~;a C'owMonweellfi ;dCidal~ ro ~GlttircieS .d y ~e e/ifr/Lfies. See ~, .~' se:d der, a/~d. fee u/so ~ ~ nuv deed 7b sr, a,~;d txe~cfr, ; 1'Ca~'olkt,~~ ~,~'c,'a,~ lln./ti ~i /4~ l.~i~/. CuMb~l.,~ tdk~y ~~x ~LSSr~~ QS ~ d.f.d ~~d {S7i ~30.~ Tnyohr.~~l~f, (00.00 T.t/ ~ 3oz, 630. oo x /, Z!o = }381.3/ 3 ~ SeG t:s~/ ~ rC/Wlti7t di~lih4 B/~.G/iCa! TOTAL (Also enter on line 1 Recapitulation) I S 3 0 ~~ 3 J.~~ p Q (If more space is needed, insert additional sheets of the same size) .' ~: _...~ i '-; 10. N+O 4wF. >i.1.. 6.. 1111 I1.~ 0+. IOMr 7. h Of7ti~. ~~ . J~i~A V °~} „p ~ • - v ash ~' ~ ~ _~~^^"" J ,11uda tke first day a/' Jyly , is tka year "inetcan~ h+cscdred and aevanty-one ,~?iclwcru ggPAIILINS A, KOST, widow, and Albert P. 1(oat, Jr, and 8eatrice/KOat, hie wife, :11 pf Silver Spring Towtship, Cumberland County, Penna. ~ ' and Al~fiRT F. IGDST, JR. and SEATRICFj%IGDST, hie wile, of Silver Spring' Township; Cumberland County, peanaylvania ' ~Iiiturs~rth, Tlwt In oon,ldaratiou of one Dollar ($1.00) Dollars. is haul paid, tke receipt mhereo/ is hereby aa1L•swurl~Qed, the mid grantor ado kerehy ¢ru+ct aa.d consay.to tke mid Qrantee s theme kein and ossi~ns, ALL that certain tract of land situate in Silver Spring Township, Cumberland County, penasylvania, bounded and described as follows: sEGTPID7iNG at a poet, corner of lands now or formerly of Clyde Shaull and peal Kiae and wife= thence by lands o! Paul Kiss and •wife and by lands now or formerly of Ro11a Koser, et al, south 79~ degrees west 229 perches to a postt thenco by larida now or formerly of William J. Biddlo, north 19-i degrees west 29 perches to a posts thenoa by•the same, north 69 3/4 degrees west 77.6 perches to a post in the cantor of a roads thence by the center of said road, north 11.3/4 degrees west 2.7 perchoe to a posit thonce by leads now or formerly of Samuel Deitch, and by lands now or formerly of John Gibney, north 71 degrees east 217.1 perches to a post.t thencw by lands now or formerly of Samuel Ritter S=fate, south 29~ degrees east 66 perches to a poatt thence by the same, North 58~ degrees seat 41 perches to a atpne•r thence by land now or formerly of Clyde Shaull, south 35k degrees east 61 perches to a post, the place of. beginning. Containing 121 acres and 80 perches, strict weaaure. 88ING the same primisea which Albert F. Kost granted and conveyed to Albert F. Kost and Pauline A. Kost, his wife, by deed datod December 30, 1947, sad recorded in Cumberland County Reaordor of in Dead eook.R, Vol. 19, pegs 468. ~~Ae~Ae TA$V Z A ~~^0 N N ~oaj ~.t+ea iMy ~ A ao4~24r~ 903 ' I' ~td ,, .... ~, . '.. ~, ~I i _ __ e~.sw the said prontor do hsrabb 9saerally taarsaaci the property ber-a8y oonvspert. ~~ ~1t1ts`!F!f G`~~~~~ said granto a ~ r ho ve herertnto set thei~tand . and seat the day and Uaw Jlnt oboes viridian. . ~'igaea, ~saisa ana ~]elittessa ~'u ibs ~rewatsr of • .! ' Pauline A. Rost ~ ~® ~_ l -.CeaC~tsG s , Heatrioe/ftnat aam»trtttaeaitl~ aF ~lenuegtuania iCaaat% cE Claeberlanti ~ aa. . ON NFIe. IAe ~~day w/ '~~fy /8 71 , t.e/we w,rt rqe aNderelpNM wpln-, nuNall o Ar g ptMwrM Jr. and eaatsioe~Coat, his ~tiSe, .. Nitldw ~~ Panline A. 1Qoat/ and Albert r, 7(ost, i i Awowwtwairt(w.wtt./wMwNtrwwKw)twa.uepenwwt. wbamMrwM a=y .waoAtrdwtlkea.trlUN !N.lrwwaNl, Nad artlFrwaiMpM tAa! Y/-e y an.ogtM ~tAr arrwe /ar lqn pwrpaee CArtrelN eowratwed. /.Y IY/TxCdR h^!lXRKUF, t Aawr. Aernwwto eat wt ArtwA eNd oliie}el t• _, . Notary Public i~ tlummouwtalti~ of ~,lenneklvaxia anaNtw.s~, ~ "°~" hsac F '• es. IbtaNaae art'rt°"°c«p :• ;t:Nf tCostntg at } tna~ tar. tt; mi 'S ~~ Un tNM. /Art dwr w/ ~ ~ .. M,/~~ wee lAe xtNdendpNed oplaer, pewoaal/y rtppwrM rNavN rONM~W MtIe/wetpri/t/prWMN)rY be tAe perevN rbcee llama eNAee/t6edta the adtAlN Nwrraa~eNt, ewd acA+wNVMgM tAst Aw irrtaNted tAa erwie /w tAe pNrparte tAtniw aaNlalNed. /x W/TxBY6 IY!/I;Rb'ON, ! Aaae pwrnwwW .nt roy Arad uad dept, ~t'x'!~~ 'xes~t~~ that theme p~raelrya addre~"-y, s~ttta ~rontea karate t. . ~.0 / 1=Car~EieLOCL,J/ /~ o001C~24tA6E ~ ' e ~2_ . ~ 1~ i i \, • "<`."•.'"•~ ~ REALTY TRANSFER TAX Roo« N~EpORDE • USE DY t COMMOMVEALTH OP PENNSYLVANI• DEPAgTMENT OF glVENUE AFflOAYIT OF YALUE ~ P"ot NUM.Eq `' BUREAU OF COUNTY COLLECTIONS DATE RECORDED 'r' COMPLETE APPUCARLE SlCTIONS IN FULL AND FILE IN OUILKA7[ MTN RECORDER OF DEEDS NN EN ( NE FULL [OMSIDERATNW IS NOT 3[T fOgTN H/ THE DEED, IL THE TRANSFER n RITMOUT CONSIDERATION OR A GFT, OR (SI A TAX EXEMPTION IS CLAWED. (RlfM.SlCT. b RTT ACT OF DEC. 27. ASL RL. O@ AS AMENDED) ' Pauline A. xoet SECTIONI .Albert P. iGOet• .Tr. (COMPLETE FOq ALL TRANSACTION() . ~.$eaS.S'~~`e KnBt YNANTOh n, B- n- ~ earl ale Da .Albert P. A Aau ICOSt, Jr. -~ain.4 ~$Of~~__~ _ R. D. T -arllNla PR A00[[{{ LOCATNNI O~ LAND, TENEMlNiS AMO NEREOITAMENTfI R. D, 1, Carlisle Silver Spring ~iap„ ClslRberland Y,O.. fTA[[T { NVMala Oa OTNaa OC{GMFiION NAM[ pI LOCAt OOYfMM{N TI1L YN1T CWNlI FULL GOMStOERATNNI S NIGMEfT ASSESSED YALUt i / ~ ~/Da.Od ~ ' FAIR MARKET VALYE.f RlALTT TRANSFER TAE /AID S TAX EX[MPT TRANSACTIOMS~ IF TRANSFCR IS -ARTIALLY OR RNOLLY FXEN/T, SNOR AMOUNT [X[M/T, REASON (S- ANO GTE MRTION OF LAY. SECTKN II (COMPLEi[ ONLT IF PROPERTY MAf fYRJlCT TO LIEN OR MOgTOAGE AT TNL TW! OP MANSPl10 EXIfTNIGMORTCAGE+ f OIfFONT10N Moe o [ • EXISTING MoRTOAGE~ f OIfFOSIT10N Ao[ EXISTRI6 LIEN OR OELI6ATIONI S DISPOSITION L [XIfT1N0 LIEN OR OaLIGATIOM, S DISPOSITION ' u NNOLO[ SECTION III (COMPLETE OMLT 11 TRANfFFR If RESULT OP JUDIGAL SALE) OFFIGAL CONDUCTING SALE w ~ ' wcccsuDL a1DDER NAMC - Aowca - nTLe RID -RICE ~ TOTAL £1N/RM AMD fUOSCRIRED • 011%( OAV~bI!'_' ry ---'--- I . 'q''~"""'4 a1. 1a:..~rJ ~~z4~ sos MOTR/ CALCULATIONS MUST EE SNORN Ni ALL COLUMNS. All OF THE INFORMATION ENT[R!O ~ i ' ON ROTN SIDES OF TN IS AFFIDAVIT tf ' TRUE, FULL ANO COMPLETE TO THE 6E3T OF MY KNOML EDGE, W PORMA- 7!'ON ANp aE ~~, ~r /~~ "" +/bGj/rr _~~ ~ I TEi , ^ AGENT FOR GRANTEE - - I ' GRANTOR ^AGENT FtNi 6RAN70R STRAM []TRYSTlE ~ __ _. ~.r' ~` . I f ~> DEED BOOK 24D-903 Title: Date: 09-14-2010 Scale: finch = 650 feet File: Tract I : 121.615 Acres: 5297559 Sq Feet: Closure = s73.2315e 6.73 Feet: Precision =1/1774: Perimeter = 11936 Feet 001=579.30W 229P 004=N11.45W 2.7P 007=N58.15E 41P 002=N l 9.30 W 29P 005=N71 E 217.1 P 008=S35.30E 61 P 003=N69.45W 77.6P 006=S29.15E66P ~`~ ' ~ind County PA Page 1 of 1 ,;umberland County PA I "1.35 N Lt~C1aST P~711dT F~ ~,=4i~ a~ `u~, ;~ n 1;5 KQST R4PLr KvST RO?L l.! t' ~ ,. • c9 ,G t~ ; ~' { KQST RO?D '-_'3~ 41 1:C7ST ROAL' ~:q . 5!~ IiiiHl' RG?L' ., ' ~ Kt5`~T R~:+L N ,. ~ Rr TIMBER Rv,1L 0 Q es Unincorporated Towns Parcels Water Bodies (]I Roads Mlnor Hydro Counties --Ally --~Mlnor Road Major Hydro --State Road Interstate http://ccgis.ccpa.nedtaxmapper/ 9/14/2010 County PA Page 1 of 1 mberl~nd County PA N LOCUST FC INT R~.44? :.' ~., u, _, ~5 PI L'?r JST PvIpJT RGAU ~' Kc)5:T P.gPD 41 iiOST RGPLi ?3 KUST Rc?np r5 _...:~a- _ - .. r f, ~~~ ~~ Unincorporated Towns Roads -Ally ---Minor Road --State Road interstate 3i Rr TIMy"ck ki~J1L) Parcels 01 Minor Hydro Major Hydro 61{gST ROPL 22 :35 {4C7ST Rb.zb 0050.025 0 0.05 Water Bodies Counties httn://cceis.ccna.neVta~cmapper/ 9/14/2010 PAYABLE TO: Debra Besehore Wieai Tax Collector Houre: See Reverse 288 Woods Drivs PIKNw: 717-897.1294 Med+anicaburp, PA 17059.2836 NOTICE OF PROPERTY TAx RELIEf YavMWMtlW WMIGYW xxa negbn lbr Wlw lpllMYtl YWN1YnwMMp~ ~wryy~~,Y w, ~~wMrM~w oMr,~wewNAiw neY •Iw+,lply w.rra e7w Pwwylvwyr awwrAM.+~lyoNtl'tlpwpwabnaowrPnPw+vtu r~~~ Aa.. rw THIS TAI( IS DUE AND PAYABLLr. YOU ARE HEREBY REQUESTED TO MAKE PAYMENT THEREOF. KOST, ALBERT JR 8 BEATRICE F KOST 22 KOST ROAD CARLISLE, PA 17016 wNICIPAL COOe ser swi,a T"P. BILL NO: 3045 PRDPERtt: zz KOSr ROAD BILL DATE: 7/1/2009 IMP COOS: 3&Odp6BPOp5 KOST, ALBERT JR TAX AMOUNT DUE I M,EM.M I M,Mrw f Ed+n NPw Pla Bwp+ wtp IOq+gP +AnON NO CHECKS ACCEPTED AFTER DECEMBER 1S aae2.Ae I soe2.Ae I illB2.+e awe.ly. w+Aw anwwx.. w+Am an>e.a,. +a+m MWm Ow wM, PxYnwl+t M • nirNq rw InNrwMw+M maw NJr. Pbone: 717$87.1294 Debra Baeehore WI9oi Tax Colector 288 Woods Drive Mechen~sburg, PA 17050.2835 KOST,ALBERTJR 8 BEATRICE F KOST 22 K03T ROAD CARLISLE, PA 17015 DaMa Baaehare WIeaL Tax Collector 289 Woods Drive Mechenkabur8, PA 17050.2835 KOST, ALBERT JR 8 BEATRICE F KOST 22 KOST ROAD CARLISLE, PA 17015 Pbone: BILL +7: 3045 w+uAN ilw nxmox wm+nreLNrrol+rwraaAUra+rlruu vArww BILL DATE: BILL NO: 3045 7/1!2009 a B~EA7RICEE F OBT y. ~E~. ,;,'7-- FICE HOURS Prol»nY LOeMbn ra-12 wa Tw.a.r P-++AM 9E-06058(M0E wm Nis Ew Nm: 6-> PM 22 KOBT ROAD .. N71: 9•SPM w0 Nl+rntl N1E LAND APPROx 121 ACREB 'b ~ Aerlwxuml WNh aWMInY + rt~ ~~x ,~ PMlw NMwla: &. ^ fVIL PAYMENT ^ FIRHT INHTALLMENT INO DI!{COUNp nl a.w+ rAee +w rEnALn ro lwumol wwrw+muw nnaw-+a+Aa a2~e2D.ee a2.BBT.N aB.178.19 OR BILL DATE: 7/1/2009 na+unn rrwa runiKlN wrt11 PATMENT iOR aHCOND weTALWENT BILL NO: 3045 KOBT, ALBERT JR ~~' ''~ d BEATRICE F KOST ~~yy 7~ OFFF~'E HOURS PrwpMly lneMkn ._~,:j 12 rk TuwErye -11 AM Be-0606E6-0OB N/0 mtl N2B: 6.7 PM 22 KOET ROAD : +: a-B PM N++r+e w+s LAND APPROX 127 ACREB ?' AarkulWnl lMN HuYdkp ,Y" PINY Ygk+b: T~kp"~~~' ' p BecowO warALLMENr p eecCND wsrALLrerrt wrtN VENALrv xo Becourrt It paid Dn or betoro 8/15109 twrt.rd If Pell after 9115108 i+,OSe.Ta Debra BaNtwra VYiBet, Tax CdroDwr BILL IY: 3945 RETURN TNIa PORTION WITH PAYMENT FOR 14NA1 INHTALLMENr 288 WoOde Drive McClxinicsbur8, PA 17050.2835 „ BILL NO: 3048 BILL DATE: KOBT, KBERT JR ; ~,. 7/1/2009 d BEATRICE F KOST v (MICE HOURS I. Propwrty Lwwdwn Y -12 W TwtlrY Y -11 AM ' I - r B-OB-0EHa'OOd opw N1/wd!/1L: 6.7 PM 22 KOBT ROAD " e/71: a-6PN N++aq N16 LAND APPROk 121 ACRE,, M!rv~ KOST, ALBERT JR ~~'r'I vnm ~ 1%' 8 BEATRICE F KOST PN.ar Kec+u: ~P 22 KOST ROAD CARLISLE, PA t70t5 ' ^ RNAL HlSTALLMlNT ^ FWAL INHTALLMlNT YATN PENALTY ' If paid on a before 10175109 no wn:wwr SaB2.18 It pNO after 10/16109 al,ose.7s I REV-1503 FJ(+ (&96) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scN~au~ s STOCKS & BONDS ESTATE OF ITEM ~C OST ~F~TQ~cF ~ FILE NUMBER _ Ali MoPsr-Y la~y-cwrled wkh right of survivorship must bs disotossd on Schedub R '~ ~, OoO S/14r+GS of CsMmao Sfic,~ oiL pNC F.~en~,",e, $trvi Ges Group, 'Zn e . ~pNC ,T-.ly ~, zoo9 h: f3&./S /0 36.63 ,Ti//y (o, zooy l~; ~3P. // /o X36. S.Z ~ ave. x`37.36 ~5~ fli5far~~al r~t~l~al~i'oh {.ry~n yalroe F;,'Hance a/YJealrtq) .Z 1- 0 9 ~ fo5'o J_UE AT DATE OF DEATH X37, 360. o0 TOTAL (Also enter on line 2, Recapitulation) I $ ~ 7 3 (Q 0 ~ i (If more space Is needed, arsert additional sheets of the same sizey PNC Historical Prices ~ PNC Financial Services Group, 1 Stock -Yahoo! Finance 12/20/10 5:00 PI New User? Register Slgn In ~ Help ~.~300~® FINANCE Dow a 0.1 zx Nasdaq t Q25Y. Trending: Julianne Hough Yahool Mail search ~ web search HOME INVESTING NEWS & OPINION PERSONAL FINANCE MY PORTFOLIOS TECH TICKER OETpl10TES firanceS4arcfi Mon. Dec 20, 20`0. C:SSPV FST - U.S. Markets :~o~ed ;PNC Financial Services Group Inc. (PNC) ` `' PNC At 4:OOPM EST: $$"~ t 0.13 (0.2276) .:Historical Prices e.t Hi.brleal Prces tor: ('~-.', ..._... Set Date Range AdChoket (a~Daiy Start Dots: ~ ' ".~: z ~ f.2009 Eg. Jan,. 2010 ~y End Dab: ~ ".. ~ 6 2009 ~~ Monthly c. 0 Dividends Only Prices Date Jul 8, 200D Jul 2, 2009 ir!alDOwnloeld to sprrsadshaet Cunenty in USD. OPen High Low Cktae 38.52 38:11 36.52 37.80 37.94 38.1 ti 38.63 38.89 • Ckrse price atl)wted for dN(dends end spgta. Fitat ~ Previous ~ Next ~ Lest Vdume AdJ Ck,ae• 5,847,300 37.18 5,421,500 38.48 First ~ Previous ~ Next ~ Last copyri0nt o 20,o vsrxx,l lu ai nents reserved. pn~acy poky .Avow our Ada - terms m service - copynanvlp paicy -send Faedtu!ck - Yahool News Network Quota dNayW, exupt wnsra indcated ornerwia. Dstay terse aro 15 mins for NASDAD, NYSE and Amsx. See arso daisy time for other excharpes. quota aM omet Informalian suppaed by IMeperWant providers idenflded df ttts Yahoo! Finance partner page.Qutxa aro updated automstleairy, but will tie tamed on after 25 minutes d ' a la" (a Yiformationel purposes Only, na inteMed for trod madbity. Quota aro delayed at bast 1 S minutec. AN iMOnnetbn provided ' x1kxM taken in regerrce orl intwmaddl eonbinetl herein. B eCtB~~ Or aMiOe. NeltMr Yahoo! trot any of Indeperxlent providers is IiaWe fa' any infa'matiwlai errors. Iraxanpletenesa, or delays, or for any Y aekp the Yahool sib, you spree npt W reaawbute Ne fnformetion found Ihereln. Fundamental company dab provided hY Cepilal b. Historifal chart de18 and daffy update provided Dy Commodity Systems, Ina. (CSI}. InternatWnal hlstoncN dlen tlete, daily updelee, NrM summary, fund peAOrmance, dividend date and Momkgstar Index data provddeA by Maninpatar, Inc. http: / /finance.yahoo.com/ q/ h p7s=PNC6a=06drb=26c=2009&d=O6be=6drf=2009&g-d Page 1 of Rev-,weoc.l,~n COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY X057 BE/¢~/(~' ~' FILE NUMBER z~-o9-~so Include the proceeds of Ftigation and the date the procceds were received by the estate. Aq property 1eiM1Y-0-+med with the right of curvivorch~ must be diccbsed on Seheduk F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. l Sty G'6~ys,~ NGr ~'er~t'er ~ ~,,,. ~d~n y3, l3S o~ Csc~ ~~aifa., e ffc~~ ~yr~u~~ {roar ,EJ,r j ~cM~ ~erw;ct Corp. ~37d sN ~. Cash in wallet ~ yLo, o0 `f• darn;s~,,'n's ~ m;sc. pu-aen.t,l~ Csec ifim;zed/ /.'sf ah`RC!>P~/~ ~/o, Sao, 00 TOTAL (Also enter on line 5, Recapitul~ion) I S I ~ ~f tbS; ~~ (If rrrore space Is needed, insert addlhonal sheets of the same stze) 1984 Chrysler New Yorker 4 Door Sedan price report at NADAguides.com 7/31/09 10:52 AN ~~` `aa?i.+~ ~ Classic Cars hiotorcyctes Boats Recreation Vehicles Manufactured Homes Buy a t=rice Guieie Free Insurance Quote ~ Free Online Credit Report & Score ~ Buy a Vehicle ~ Sell a Vehicle ~ Get Pricing Bodv SNIe > Make > Year > Model & Trim > O ns > Used Values 1984 Chrysler New Yorker 4 Door Sedan Find Your Classic Chrysler V~i `'' ZIP `i~ols 'r~% °w..° y AvtoTrader Cleseice Free Insurance Quote Fr a ll~nr~ura[n ~ O of M Know your Credit History Free Online Credit Reoort 8 cor . mt#. Trusted Partners I?onate Your VehiG Car Care Center Vehicle History Classic Car Resources Collector Insurance Guide Classic Car Buving Tio~ Car Care Center PRICING Original MSRP: ;t 2,060 Base Price Options Factory Air Conditioning TOTAL PRICE NEXT STEPS July 31, 2009 $_tarint this oage _~ email a friend Low Retail Average Retail Valup High Retail $1,325 $2,850 $3,925 10°~ 10% 10°k ;1,458 $3,135 $4,318 I .. Insure Your Investment Free Online Credit Report & Score Donate Your Vehicle Looking to Buy a Classic? Looking to Sell Your Classic? New Car Prices, Reviews & Info Low Retail Value This vehicle would be in mechanically functional condition, needing only minor reconditioning. The exterior paint, trim, and interior would show normal wear, needing only minor reconditioning. May also be a deteriorated restoration or a very poor amateur restoration. Most usable "as-is". Some of the vehicles in this publication could be considered "Daily Drivers" and are not valued as a classic vehicle. When determining a value for a daily driver, it is recommended that the subscriber use the low retail value. Note: This value does not represent a "parts car". Average Retail Value This vehicle would be in good condition overall. It could be an older restoration or a well-maintained original vehicle. Completely operable. The exterior paint, trim, and http://www.nadaguides.com/default.aspx?LI=1-22-1-5013-0-0-0&...0146y=1984&m=1037&d=2081&c=14&o=33598S:vi=68028&z=17015&da=-1 Page 1 of 2 1984 Chrysler New Yorker 4 Door Sedan price report at NADAguides.com 7/31/09 10:52 AM mechanics are presentable and serviceable inside and out. A "20-footer". High Retail Value This vehicle would be in excellent condition overall. It could be a completely restored or an extremely well maintained original vehicle showing very minimal wear. The exterior paint, trim, and mechanics are not in need of reconditioning. The interior would be in excellent condition. Note: This value does ?~ represent a "100 Point" or'Yt 1" vehicle '. ' "100 Point" or "# 1" vehicle is not driven. It would generally be in a museum or transported in an enclosed trailer to concourse judging and car shows. This type of car would be stored in aclimate-regulated facility. Rgliabll~ I~r~9 , s + i f Business Users i A out s ~ Contad Us i HeIWFAQ ~ Buv NADA Guides I Bloa taol8 tIti#L ftT Coovriaht I Advertising ~ Privacy PoAcv ~ ' k t s I Survey I Press Room M/Itttll'# ~/O{!f ~ ~ SHRRE ~_ `~ ~ ' ~~'~ ~ OCopyright 2009 NADAguides.com. All Rights Reserved ;: BUPA PRKEGUIDEI'QCMYI http://www.nadaguides.com/default.aspx?LI=1-22-1-5013-0-0-0&...014&y=1984&m=1037&da20818c=14&o=33598&vi=680286z=17015&da~-1 Page 2 of Li/~NG Q40/jl ~ Reel;niq~ r,Jtairs TolW~ s; nn p,ul Izntnt D/e~ QGto rN~ /%r D/d Pcac~i .? .Smo// /e~vL~d/u a O/~ ~oCK Lt~O [ti pddu! and nod. X30.00 Cen/S~ol ~~ SZ~.co 4. s~ .To.oo j,', ~1 N/NG fZodlYt r Ts6/e, iY.sfrli, C/i~irs ~,.it' ~~-~~u'af+~ {infl~ r`2zsmo ,'; Ki?cHE1V /l7isQ, ,(%~ asJ~CI~i3.i~, Si%!r kttrr, ~~sf wae~ ~i ~ /b' , 00 /n~aot a~~0/steess.• 1~Da5/ra^, ~ee /Oo/,r~• lv• o0 ?s6/c a.~.l Cfis~'w ~G~ ~oo.oo UTiciTy ~6cm lvRs~ir~Or~r, /~~ori~tr~~, FretZu' ~/ZS, 00 OPEA.t t7/T~MC'F /2mo~y O/a~ aF~ ~lr t,Sv.av Sma!/ dry. s.~B f/o o, o0 //J' 1~KOD~S: ~unaN, (/h~rrGV' ~ dirs4rr)~ .? ~'nu// ~ids~.; /aim ~cIC , /amp 'rso..~o ~LJ m/~ ~, o%/d~csscr~ ~sf~ ~rS.uo ~~ spry ~~-~~~-: ~4'ore/, ~usli ~r~o.~n, ~~tir~ mower, ~ ~~cr6,c~ cans. t35a, ao ~A-~ri ~-1{urPT ^ %7wr wss ~.r~ sfis// dircf~'r ~~cli was ~,'~efr away ixoie fps Z years ,~K ~!,.Q! r,~,.;z 45ger~l ol~ rYtrdel +7'0.i~15 ~ ~aclcs, f9~oov.oo TO°~S: rnG~a-n~te~ WKJtcI~ES, ~.ltu~ur+/us, Mall~fi humnY.r'S~2~C- ~,sbD.~o ~o, 9a o: 00 NfM~15W D1.116n SCHEDULE F CDMMDNWEALTHOFPENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF KDS,T ~t~,~TQ/CF ~' K an assattAros made )oird teMhin one yar of the decedanfs date of death, K must be reported on SchWuk G. SURVNING JOINT TENANitS) NAME A. ~/~astt ~: /t'o6t Zq' B. C. JOINTLY-0WNED PROPERTY: ADDRESS FILE /D ~Cosf Rai. , CatrliS/C~ Pig i7o/S' RELATIONSHIP TO DECEDENT ScJn REM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTgN Of PROPERTY Include name d enanciaf Gletlhltlnn 8fld tank account nanber a similes identifying number. Allach deed fajplney-held teal esfelg DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTERES Clttek:~ .cc~t, rw. /// 3 283 64 /. /y~ 270,&3 f- Geer. i rit. f o. 53 ~ /5~, .Z7/. 36 SO~$ t~-~ ~ ~ ~B 3/xl~itt J Cw.,{;>~ .f ~. no. 3/00 39/~ l"ff Szs ~e% ~SL,53G.So r accr. ;at. fi3y.36 ~7%L7/ /G Sod. f~g 335.58 gl/y~~ e~ L/s~f%f aF ,(~~ no. 3/00 3~/yr 499536 ~ ,~-~ S6, 8.3.E 8B t s~ccr. ant ~x9~ y2 s7, /~ 4.30 s~~ ~~d SL9~ bS ~.SCGl~O~~/~t//io~/ ~GJ~I'' o~wcft,v/J more space is TOTAL (Also erfter on line 6, Recapitulation) ~ S 6 ~~ D 3S. 9 / Insert addtUOnal sheets of the same size) al-o9-bso I._~ sIJ ~r • ~~r.. ~r ©MI~TH~ank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 August 14, 2009 Charles E. Shields, IIl Attorney at Law 6 Clouser Road Corner of Trindle and Clouser Roads Mechanicsburg, PA 17055 Re: Estate o : Beatrice F. Kost Social Security: 174-20-3023 Date ofDeath: Julv OS 2009 Dear Sir or Madam: Per your inquiry dated August 10, 2009, 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 CheckingAccoura Account Number 1113283 Ownership (Names ofJ Beatrice FKost* Albers R Kost Ill* Opening Date 10/07/91 Balance on Date of Death $19,270.83 Accrued Interest $ 0.53 Total ---------------------------- $14,271.36 2. Type ofAccount Certificate of Deposit Account Number 31003914999528 Ownership (Names o~ Beatrice FKost* Albert R Kost 117* Opening Date 3/11/05 Balance on Date of Death $ 56,536.80 Accrued Interest $ 134.36 Total $ 56, 671.16 3. Type of Account CertjFcate of Deposit Account Number 31003914999536 Ownership (Names oJ7 BeatriceFKost* Albert R Kost Ill* Openi~rg Date 3/21/05 Balance on Date of Death $ 56,833.88 Accrued Interest $ 295.42 Total $ 57,129.30 4. Type ofAccount Safe Deposit Box Box Nurnber2ocation 0000078/CarlislePlke Ownership (Names o,~ AlbertFKost Jr* Beatrice FKost* Opening Date 4/14/93 * 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 information on the above accounts, including ownership and any changes, cbsures and/or reimbursement of funds, etc., please intact our Carlisle Pike Office # 717-791710. Sin ~ly~ ~ r n ' ~1 l~lY Trade Hare Adjustment Services REV-1511 EX+(10-06) SCMEDYLE N COMMONWEALTH OF PENNSYLVANIA FUNERAL. EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF 1C o sT, B~'A~~~eicF Debts of decedent moat be reported on Schedule L ITEM A. FUNERAL EXPENSES: 1. /had/Cti. ~uncraJ HoiMG, ~ /Y1 eeJ+a+s~esbcc.,5 ~, G•ixl~icti /1'lcmloria/s {>Dr Heaq~S~ne J ~9, S+t~S~. ofl 730.00 FILE~NUM~BER B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions _~1~ Name of Personal Representative(s) /~ ~J~tpt F /~0.ST ~ ~ ~ /~ Street Ad/d~ress /Q ~p~ f ~f, City 4a/'~+S~G State ~~ Zip / 7D ~ S- Year(s) Commission Paid: iC/~ytd 2. Attorney Fees C/14,r~ltS E, o51E.tle~t ~ (es/,'m.) ~' .5, fop, too 3• Family lxemption: (If decedent's address is not the same as daimant's, attach explanation) Claimant /ICI ONF ELlGl.~LE Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees ~~[ OPI~N91Q/ iSSua B~ s~l~' t?t~~ifist~a>< 5. Accountant's Fees Floyd rSil~nesfsck. At~ekw>~,~, dSSoc+ates 6• Tax Retum Preperer's Fees ~ C.l efL~/itt /O yQ~ Pj¢, ~, NS/~, ~~ll _t 7. A~1di t~tr'iRS ~ e5`/lorf Ctrfi{~Ge.{~,c ~io/1y/~) ~w 8: Q. ~. ~I /o~. /~, (If more space is needed, insert additional sheets of the same size) ~A~i~E/'f'iSinq iIZ ~KgJ,(ier~~f~/p~ ~~td ~A/IAa/ ~Sct Gn~-n. Sltccf~ /VDT ~/ /D. 00 f3 So. a0 ~~, OD ~je. X75.OD t/S.eo TOTAL (Also enter on line 9, Recapitulation) i $ a.7 977, Wo i ~-09- 6s-n ~, Z -- _--- -- ~ 6. ----- ------_[t. --- ------- a~ _ . _ _._...- -z~!_ --------- 1b. _ . sGHED. ~/.~ L'e/lt~inl~e~ ~~- DF_~oST~---l~f.~Ti2L~~-__f' .-----_ -------- _ _~/LLr_/YD._ -6 ~D ~ D? -- --- ------ _ _ , ~_ 350, ofl --,~ ~s,~ ---- --- - - - __- - --- ---- h~ ----- -- - ----- 370 9s - --- -- --°~~,-~ -~4ct -- ro'~I__c~1~~i~.~as/~.-,r_~=~s~c~~-- - ____. - . --- s3/S $8 - - __.. _._. ' - ~__ 1ns_Nr _--- --- - ---------- - X77.89 -- f ---~-~-..__~X-g!t1Q~11~2ir i~ ~r~-E-p-~-~n!~L-- ..--- ---- --- ____ _ . laoo.,w -1'~'zQrt..-- _ ~` ~cL_~U.csf --- -- __-_ - --- -- -- _.--- - - - ---- ~ sK1 ~s --- - --- < - - -- p~ - -- ------ -- ----- - ___ -- -- -- -- - _ ---- f7~. s7 ,el~s nt 0~~ -- - ------- --- ~-- __---- 8as,~y 2g- ----b~-~a ,b~us~e6iore Ali f _ ~~ ~'o//eu__- r - --- --- - -- _ _-- _ _-- -- -- - - -._ ~-3r_ ~/3f _~G . _ -__ -- --- -- ------- -- __._. _- __ ---- ---. - __ _ REV-1572 EXt (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEpULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS t~TATE OF I ~0 5T ~BE~T2~CE ~ FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the data of death, including unreimtwrsed m~i~l expeeSO ITEM NUMBER VALUE AT DATE DESCRIPTION t. 1/eri zon ?. APL 3 r~;~~ lv:fti:•~ 5: Penn l~,tsfe Pu7Gero/ ~eenle T.rx dui fo ~. L~t ~ueut r-?7. SAD ~/6 S, 70 X~3, Ib y ~/7, 78 ~b y. 3S ~/ 7 6. oO _ TOTAL (Also enter on line 10, Recapitulation) $ I H 7L f 87 (If more space is needed, insert additional sheets of the same size) REV-151,3 FJC+ (9-00) SCMEpULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KosT ~8,~~lTR/CE ,+~ ~1-09- (o S0 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do ~ LIstTFuatse(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and h~nsfers under Sec. 9116 (a) (12)] 1. (T,,IvNote: ,~/bert ~ It'os~;Jh, /fas6~Lnf ~ dreedart prialxested 6u-, ifs.-~r~ a~tpa~1~/~i;s ~~ y/.X+e en pC~. 7, ZoaG ~ /¢/6~ F. ~S'os/, 7l/ son /OD ~o /D Xo~ IPer, ~BI'ltS~j ~~} >70/,s /dse^ _{~ .ZT ~i¢a~di/ii~/ T,y~ Nom ; Nti/~ii- ~randda k,~fer~ f/% ~ ~''os,~ {/o~i~i~an, ~r ,/'a~id6o~, .4/6u,t ,~.t'oaf /i; ear~~.'scd ~teir ~ri/in~- e~ o~lSeh {n o6/t~in /ols {iem /Ands e~' deee./~f. See C'd/,y ~ dtey/t ~¢-/6~~t ~ ~vsf ,7~-, a/~iEtlc./J ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE i. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I S pf more space is needed, insert additional sheets of the same size) I, BEATRICE F. KOST, of the Township of Silver Spring, County of Cumberland, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. I. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. II. All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever end wheresoever situate, I give, devise and bequeath to my beloved husband, ALBERT F. KOST, JR., to his own use and benefit absolutely. It is my desire that if my said husband survives me, that he make lifetime gifts to our son, ALBERT F. KOST, III, of all of our hand tools, shop tools, and similar equipment and to those certain Lionel Model Railroad Trains and related accessories that were purchased individually by either of us or by us jointly with our son. III. In the event, however, that my said husband should predecease me, or should die at about the same time as I do, such as in a disaster common to both of us, then I give, devise, and bequeath my said estate to my son, ALBERT F. KOST, III. A. This gift, devise, and bequest to my said son is, however, subject to the following rights in favor of my granddaughter, HOLLY F. KOST HOFFMAN, and my grandson, ALBERT F. KOST, IV: Each of my hereinabove named gmndchildren shall have a right of selection as follows: a. In the event that at the time of my death I am still the owner of what is commonly known as the "Koss Farm", then each of my said hereinabove named grandchildren may choose and select a lot to be composed of one (1) or two (2) acres or such fractional part between the two (2) as may be deemed by either of them to most be reasonable and practical under the circumstances as they may then exist. 6. Although it is my primary wish and intention herein that my said `~_ ~ ~~- grandchildren use her and his respective lot as and for a building lot, provided that the then current zoning and other governmental ordinances and regulations, will permit the same, there shall nevertheless not be any binding condition on either of my said grandchildren that they in fact build upon her or his lot. Rather, they shall each be free to use her or his lot in the manner they see as most fit. c. Additionally, each of my said grandchildren shall have the absolute right to sell her or his lot at any time. d. However, in the event that the ordinances and regulations in effect at the time of my death do not permit the building of a residence on a lot of the size as herein above specified then this right of selection shall lapse and be of no force or effect. 2. This right of selection shall be personal to each of my said grandchildren named hereinabove. In the event she, he, or the both of them predeceases me then her, his, or their right or rights of selection, as the case may be, shall lapse and be of no force or effect. 3. There shall be a time limit to exercise this right of selection of one hundred eighty (180) days from the date of my death. If not exercised within said period then the right of selection shall lapse and be of no force or effect. Exercise shall mean that a written notice to the Executor has been delivered informing him that the right of selection is being exercised. 4. The value of the lands thus selected shall be considered to be an inheritance in the form of a specific devise to each of my said grandchildren and shall not be subject to payment of any death taxes, commissions, or fees such as would typically be associated with the value of said lands. Rather, the same shall be paid from the residue of my estate. However, each of my said grandchildren shall pay her and his respective costs for surveying, engineering, and subdivision; as well as for any required testing, permit, inspection, recording and other similar costs, fees, and charges typically associated with such subdivision processes. 5. In the event that my said grandchildren cannot agree between themselves as to the placement or exact size and configuration of said lots, then I direct that the decision be made by my said son in his sole and absolute discretion and that straws be drawn as to which of each said grandchildren get which lot. 6. In the event either or both of said lots is not located on road frontage, then either or both of said lots, as the case may be, shall be provided with a good and sufficient right-of--way easement for easy and convenient access and for the provision of utilities. IV. In the event,. however, that my said son should predecease me, then I give, devise, and bequeath my said estate in equal shares, R~L srir~ to my said two above-named grandchildren, to wit: HOLLY F. KOST HOFFMAN and ALBERT F. KOST, iV. The said two (2) grandchildren are natural born and of the whole blood. For purposes of clarification: It is my desire and intention that any pgr stirAit°l distribution, or taking by representation ar through any partial intestacy, or otherwise, howsoever, shall be strictly limited to my issue of the whole blood or to my collateral heirs of the whole blood only. V. I nominate, constitute and appoint my husband, ALBERT F. KOST, JR., to be the Executor of this my Last Will and Testament. In the event that he should predecease me or for any other reason is unable to act as such Executor, I nominate, constitute and appoint my son, ALBERT F. KOST, III, to be Executor in his place and stead. In the event that he should predecease me or for any other reason is unable to act as such Executor, I nominate, constitute and appoint my said grandchildren, ALBERT F. KOST, IV, and HOLLY F. KOST to be Co-Executors in his place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this -1-~-l-kl. day of A.D. 2005. `~ ~ ~- ,I[~ .LJ-1`~=--~- ~ `` ~"~ (SEAL) BEATRICE F. KOST Signed, sealed, published and declared by the above•nemed BEATRICE F. KOST, as and for her Last Will and Testament, in the presence of us, who at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. ,~~~ ~.cy~~G~ ~L