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02-1045
~~e~it~~a~ ~~~ ~~u~~~~ ~~~ C~~~~~ ~~ ~~~~~~~~ Estate of Barbara S. Richart also known as Deceased Social Sect,rity No. 198-30-3359 Date of Death 11-14-02 No. 21-02-1045 To: Register of Wills Cumberland County Carlisle PA Petitioner(s), who is/are 18 years of age or older, respectfully represents and apply(ies) for: COMPLETE `A' OR 'B' and if necessary, Part 'C' BELOW X X ^ A. Probate and Grant of Letters ^ Testamentary of Administration (complete Part `C' also) (c.t.a. cr d.b.n.c.t.a.} and aver that Petitioner(s) is/are entitled to the aforementioned Letters Te s t a me n t a r y under the Last Will of the above named Decedent dated 12-18-00 ~XC'6~i~ii~S~ II~dt~~ Lake V. Richart II has renounced his right to serve ~- see attached State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: n o exception s ^ B. Grant of Letters of Administration (d.b.n.; pendente life; durante absentia; durante mirtoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs as set forth below in part 'C'. ^ C. Decedent's heirs and next of kin Name Relationship Residence COMPLETE THE FOLLOWING IN ALL CA~,'ES Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family -or principal residence at 11 Citadel Dr . Camp Hill PA Qist street, number and muniapalrty) Decedent, then 63 years of age, died 11-14-02 ~~xxxx at Camp Hill (Location) Decedent at death owned property with estimated values as follows: 10 , 000 (If domiciled in PA) All personal property ~ (If not domiciled in PA) Personal property in Pennsylvania $ (If not domiciled in PA) Personal property in County S Value of real estate in Pennsylvania ~ situated as follows: 11 Citadel Dr . Camp Hill PA unknown ~/herefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: e... ~*„ Tvnari nr nrintari Hama anti racirfanra 1~/t, ~`, ~~ Sharon L. Newcomer 717/796-3145 ~~1~ ~/(/L ~ ittany r. ec anics urg - 1709 Main St. Mechanicsburg PA 17055 i5 / ~_ iii --: _ ih Oath of Personal Representative Commonwealth of Pennsylvania The Petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the jes~tate according to law. Sworn to or affirmed and subscribed ~~lt~t~/ ~ty~'2~~ before me this 21~G~___day of ~ Sharon L. Newcomer NOVEMBER _~ 20(?2 ° 9(~~-i~ nctrew L. Kichar ~ I ' ' ~ ' Fo/~r~C'.gist2r No. 21-02-1045 Estate of Barbara S . Richart ,deceased 198-30-3359 Social Security No: _ Date of Death: 11-14-02 DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, NOVEMBER 22 ~ 2002 in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that Letters Testamentary ^Of Administration d.b.n.c.La.; pendente absentia; durance minoritate cta,dbn are hereby granted to Sharon L. Newcomer and Andrew L. Richart in the above estate of Barbara S . Richart and that the instrument(s) dated 12-18-00 described in the Petition be admitted to probate and filed of record as the last Will of the Decedent. FEES Probate, Letters..:::... $ 40.00 Short Certificate(s) : O $ 30.00 Renunciations} ... , O $ 5.00 Affidavits} ........ () $ Reg. Comp. Fee..... $ JCP Fee............ $ 10.00 -~....,i .n yr vv ~LLJ ~ ' q / DEPUTY OR PROBATE CL/E,(R-K/_~",r~//!/w~ ! /'/A_'/1/7/gi" Attorney: (SIGNATURE) Attorney: n ~ n P (TYPE OR PRINT) Address: RRC Fee........... $ Other .. x-Pages . , . $ 84.00 Other .............. $ TOTAL........... Telephone: Supreme Court I.D. No. $ 169.00 ~n Receipt #, ........... $ ~I. ~ ~~~ ~ ~ , ., >t ~ ~- t ~~en is correctly copic(l r+~on) an ori~,inal cctrlf)ca.i ~f c';~, L, c ~ ., a a' ~ EI (tit) ~:tt _ , ~ .. ~~ - ~' I~' _ .._ ~ raj °~e tor~'az-clcd to the State ~ it~J T~erru)u_ _ _ , t~,+~~,R~,331\Ft,:~: ~~ is ilifrgai to duplicate this copy by photostat or photogl"r:~~ ,. ~;, ,,. ,r ,~~ '~ ~ r ~ - r~j i , .. V ~~; ,~ `\ . ( ~ :z ,' 4v. a~, '~ :`' ( ~F ~ , N~V ~ 8 2u02 ~ __._ P 8644383 \~~~~~~~- `~~' ;05.744 Rev. 719, COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF DEATH . F (Coroner) STATE FILE NUMBER 1T SEx SOCIAL SECURITY NUMBER DATE OF DEATH IMolnn. Uay y~=,o NAME OF DECEDENT IFrtSI.MWdfe. Less) 2. Female 3. 1g$ - 30 - 3359 a. November 14, 2002 Barbara J Richert ,. __ ir,.,,e AGE (Lass Brtthday) UNDERtYEAP UNDERTDAV ; UTE^O~BIRedHI StIReTHP oAe yn Counuyi HOSPHA. DEATH;~he~k or soe msliu~.I•r.~i>~n , unx~r :side OTHER- Months Days HOUra Minuses Nursing Omer July 1 , 1939 Inpatwnt ^ ERlOutpeuent ~ Dt7A ^ Home ^ Res,dence ^ cspH:,IYI ^ 63Yra. 7.Ph~.2ade.2ph~a,P aa. 8 g e , WAS DECEDENT OF HISPANIC ORIGIN? RACE ~ Amencan Indian, Black, White, etc. COUNTY OF DEATH CITY, BOR TWP F DEATH FACILITY NAME 111 i.« urs-laun«s weer end numtwr) lSper!tYl No ~. Yes ~~-~ II yes, speary Cutup. Cumberland East Pennsboro Holy Spirit Hospital Mez¢agPuenoHican,etc. t0 Glh~i.te etl. !1 Bb. ac' MARITAL STATUS~Marrie0 SURVIVING SPOUSE KINU OF BUSINESSlINUUSTPV WAS DECEDENT EVER IN DECEDENT'~EUUCATION led Never Married, Widowed, 111 wne, give nu,den riarne) DECEDENT'S USUAL OCCUPATION U.S. ARMED FORCES? _ _ iS)ruty ,"1!J! ^_'~ -' "" " Divorced (Specdyl (Gve kind I «k done tlunnq n,nst ~ ElementarylSecundary V College L, ..FA of workn Nie; do nos use retued) Yes^ No 1012) Ito of `'~) 15. LafCe V. R.ccltax 4., II Baoh.~ee eye „D. Tax ,2. ,3. ta. monn~ed 1~+~ p DECEDENT'S PA tlent livetlm rwp DECEDENT'S MAILING ADDRESS 1Sueel. (;ny;TOwn. Slain, G CWUI ACTUAL ,7a. Stare Did 170.^ Yes, dace RESIDENCE aa~edem 11 C~.~ade~ Dn~.pe ,geernswclipns kyema Camp H~•~~ ruwnahrp7 No, decedent hued Cay/bOro °n°,n«~de, Cumben.2and ,7d.^ ahinacloall,mri,ni ---- MOTHER'S NAME rf nat. MIWIe. Max)en SurnNne) ,~am H~.~~ PA 17011 t7b G°°^ -- FATHER'SNAME(First.Middle.Las1) 19 ~.t'hQ,Q (l~aQ B~.d.~~.n me en - ,.. F.~a d Samue.~ S u-vl ens WFORMANT/'fS )AAiIIN A DRE SI$nnet. Cey/T(gwn. Stale. Ll M'r e INFORMANT'S NAME (TypelPrinl) lob 11 C~c.-tac~e~ ~n'~-UQ', ramp ~'~-~~~, PA 17011 DATE OF DISPOSITION PLACE OF DISPOSITION - Name of Cemetery. Crematory LOCATION ~ Crtyri wn, State. Zip Code 2g . Lalze V . R~.chan~, I I METHOD OF DISPOSITION T~h tMOnih. Uay. Year) or Other Place C~(.Q.ma~-(.on $oC•Ce~1 O~j Burial^ Cremalionl~! RemovallromStale^ ^ 11 -80_02 PA Cnema•tonF 2,d, No.~cn~.~bwc , PA 17109 • Donation^ Other lSpecily ' ` 21 b. L 21c. ./ . 21s NAME AND ADDRESS OF FACILITY /+hQQma ~,a ~a(',,(-QQ..'L'(r 0~j PA ' SIGNATURE OFF SERVICELICENSEEORPERSO ACTING AS SUCH LICENSE NUMBER g100 Jane~~town KOa~ t7ah1[.(.'!eU7C PA 17109 22b. 22C' DATE SIGNED 22a LICENSE NUMBER (MOnur, Uay. rear) Complete Hems < only when cam ng To the bass of my knowledge, death occurred at the rime, dale and place slarad. physician is not available at time of dean to (SzJnarure and i rtie) 23b. 23<' '. ceniy cause d death. 23+ WAS CASE REFERRED TO BSQI SAL E%A~ R/CORONER? - Oeme24-28 must be completetl by TIME OF DEATH DATE PRONOUNCED DEAD IMOnm, Day. Year) 7FYl~ ,W- ` No^ person who prd^°°ncea deaih. 11.16 A. M 2g. November 14, 2002 26. 24. p rnrvel between of resuxing in the underlying cause given in PART I. 27. PART F: Enter the diseases, inryries or complicalans wMCh causnd,he deaN. Do not enter Ina mode of dying, such as card,ac or resVuawry arrest shtn:k ur Kean lailure. iAppro.imare PART II: Other sigMf~can, conditions conrributmg,o deann, Dut List only one cause on each line- 'onset antl dealn n i IMMEDIATE CAUSE IFinaI - disease«cn«,rti«, Hypertensive Cardiovascular Disease rBSUl,M1g rn deaih) -i a' I DUE TO IOR AS A CONSE W ENCE OFj: _ Sequentiaxy lest condnwns C. I g any, leading tc immediate DUE TO IOR AS A CONSEQUENCE OF)-. i _ cause. Enter UNDERLYING CAUSE (Disease « injury °~ DUE 70108 AS A CONSEQUENCE OF). j Ihal rrolaletl nvenls resuarng m Aea1tQ LAST ___ _ _ ___ __ _._ _..- ___. _._ __. d. '----` DATE OF WJURy FIAIE OF INJURY INJUNY AT WORK? DESCRIBE HOW INJURY OCCURRED WAS AN AUTOPSY WERE AUTOPSY FINDINGS MANNER OF UEATH 1Munnr. f,e, Yuan PERFORMED? AVAILABLE PRIOR TO ~ I -, Yes (,~ NoI.I COMPLETION OF CAUSE Nawral Romrcrde OF DEATH? M. 30c. 30d. _ _____ ' ^ Pending Invesogalion (. -~ 30a 3~- _. - .. ____ - . YH' AC«denr PLACE ()f 'N.H1RY Al horns-I anal. rapt ,'y, otli~e LOCATION ISIreel CrlYrfc;wr.Siale) Ves ^ No~ Yes ^ No !`I S«cide ^ CouM of bs darermineU ~.-~ D Idmg. nl I:.i Irl _ - 2~, 28b. 29 30a SI .NATURE AND TIT E CEATIFIER ICheckaly one) quno cea deama d wgiluled n« zA COroner _ 'CEATIFYING PHYSICIAN (Physician r:en ly ng ua„~n of deaih when aruxha pt ysx.un has .... .. . .. . . . . .. . .... . . .. ~ ~ 3, b __ .- _ To Ora beat of my xrrowladga, de+ih occurred due to Ne ceuaNa) and manner a sutatl ............. LICENSE NUMBER DATE SIGNED IM«M.. Uey. Ynar i •_ 31d_"____.__- an b,;11, ~r yrng U 31~ November 15, 2002 'PRONOUNCING AND CERTIFYING PHYSICIAN (PrY'~' Ixorr«sr u,u fearh and~ent rnr anwr drath) __ ___,_.__. __ ___ To the bear of my knowledge, daaN occurred at the time, date, arW place, and due to the cause(s) and manner as stated........... NAME ANU ADDRESS OF PERSON WHO COMPLETED (.RUSE OF DEA (Ilaii,z%,rypeprPri"'Michael L. Norris, Coroner • ~ 6375 Basehore Road, Suite 111 'MEDICALE%AMINERICORONER Mechanicsburg, Pa. 17050 On Ma basis of examination sndfor investigation, In my opinion, death occurred at the time, date: and place, and due to the cause(s) an 32 - ..... msnnerasst~-.......... ••~~•~••~•••• 31^ DATE FILED (Munch, Day 'rear) REGISTR ' ?RE A EA. `•,yr ,r ..... .. };:__...- / ~ G ~ - - ii 3a. J' LAST WILL AND TESTAMENT OF BARBARA S. RICHART I, BARBARA S. RICHART, of Camp Hill, Cumberland County, Pennsylvania, declare this to be my will, and I revoke all previous wills and codicils that I have made. ARTICLE I Specific Gifts A. I give my tangible personal property (together with any assignable insurance policies thereon), including any household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel, and other articles of household or personal use or ornament, but excluding coins held for investment and paper currency, to my husband, LAKE V. RICHART, II ("my spouse"), if my spouse survives me, or, if not, to my children who survive me, to be divided as they shall agree or, if they shall fail to agree upon a division within six months after the date of my death, in shares of substantially equal value as my executor shall determine. B. I may leave a memorandum (which is not to be a part of this will) listing some of the items described in paragraph A of this Article that I wish certain persons to have and request (but do not require) that my wishes as set forth in the memorandum be observed. C. All costs of safeguarding, insuring, packing, and storing my tangible personal property before its distribution and of delivering each item to the residence of the beneficiary of that item shall be treated as administration expenses. D. If any child of mine has not reached legal age under the law of the jurisdiction in which the child is domiciled at the time set for distribution under paragraph A of this Article or is otherwise then disabled, then the individual having personal custody of the child (whether or not court-appointed) shall represent the child in any division of the property. ARTICLE II Gift of Residue Into Trust I give my residuary estate, which shall not include any property over which I have power of appointment, to the trustee appointed under the Trustee Provisions of this will, to be allocated as follows: A. If my spouse survives me, the trustee shall allocate the trust principal so received between the Marital Trust and Family Trust, in the manner provided in a subsequent Article of this instrument; or B. If my spouse does not survive me, the trustee shall allocate the entire trust principal so received to the Family Trust. ARTICLE III Marital Trust The Marital Trust shall be administered as follows: A. Commencing as of my death and during the life of my spouse, the trustee shall distribute to my spouse: 1. The entire net income of the trust; and 2. As much or all of the principal of the trust as the trustee determines from time to time to be required for the health and support of my spouse, without regard to the interest of any other beneficiary. 3. My primary concern during the life of my spouse is for the health and support of my spouse, and the trustee need not consider the interest of any other beneficiary in making distributions to my spouse for those purposes under this paragraph; B. Upon the death of my spouse, the trustee shall: 1. First, unless my spouse directs otherwise by will with specific reference to this provision, pay the estate and inheritance taxes resulting from the trust at my spouse's death, as provided later in this instrument; 2. Next, distribute to any one or more of my descendants such part or all of the 2 ~~~ ~~ balance of the trust principal as my spouse may appoint by will; and 3. Finally, administer the balance of the trust principal as provided in .the Family Trust provisions of this instrument. ARTICLE IV Family Trust The Family Trust shall be administered as follows: A. Commencing as of my death and until the division date (defined later in this Article), the trustee shall distribute to my spouse: 1. As much of the net income and principal as the trustee determines from time to time to be required for his respective health, education, maintenance, and support; 2. The trustee shall add any undistributed net income to principal from time to time, as the trustee determines; 3. As much of the principal of the trust as my spouse from time to time may direct in writing, up to the greater of five thousand dollars or five percent of the value of the principal of the trust, determined as of the date my spouse first exercises this power of withdrawal. In each year following the year in which my spouse has completely exhausted this power of withdrawal or any further power of withdrawal hereinafter granted, my spouse shall be granted an identical power to withdraw up to the greater of five thousand dollars or five percent of the value of the trust principal pursuant to the terms of this subparagraph. This right of withdrawal shall expire on the day preceding the date of death of my spouse. 4. My primary concern during the life of my spouse is for the health and support of my spouse, and the trustee need not consider the interest of any other beneficiary in making distributions to my spouse for those purposes under this paragraph; 5. To the extent that the trustee believes it advisable, the trustee shall not distribute principal of the Family Trust to my spouse as long as any principal remains in the Marital Trust; 6. No distribution made under this paragraph to a descendant of mine shall be charged as an advancement; and 3 .,~1_~ r~ 7. The trustee may make unequal distributions to the beneficiaries or may at any time make a distribution to fewer than all of them, and shall have no duty to equalize those distributions. B. If my spouse survives me, then upon the death of my spouse, the trustee shall distribute to any one or more of my descendants such part or all of the trust principal then remaining (excluding any portion of the Marital Trust added thereto by reason of a disclaimer by my spouse) as my spouse may appoint by will. C. At such time at or after the death of the last to die of my spouse and me as there is no living child of mine under the age of thirty years (the "division date"), the trustee shall distribute the remaining principal of all trusts then held under this instrument which is not otherwise effectively disposed of to my descendents, SHARON L. NEWCOMER and ANDREW L. RICHART, Per Stirpes. ARTICLE V Ultimate Disposition; Holdback Provisions A. Upon termination of a Trust at the end of its stated term under this instrument, the remaining Trust Property shall be divided into as many equal shares as shall be necessary to create one equal share for each of the then living Beneficiaries and one equal share for each of the deceased Beneficiaries who has then living descendants. B. The remaining Trust Property shall be distributed in accordance with the Articles that follow. C. Distribution to each of my children: The Trust share of each of my children who survive me shall be held, administered and distributed as follows: 1. Distribution of Net Income and Principal: My Trustee shall promptly distribute free of the trust all accumulated net income and principal of the trust share to each of my living children who survive me. 2. Distribution Upon Death of a Child Who Survives Me: If any child who survives me dies before the complete distribution of his or her trust share, the child's trust shall terminate and my Trustee shall distribute the balance of the Trust property according 4 //1 9 J/) to the following. If such deceased child has no then living descendants, my Trustee shall distribute the balance of the trust property equally to the other beneficiaries named in the Trust document, per stirpes. D. Share of a Descendant of a Deceased Beneficiary: Each share set aside for the deceased Beneficiaries, if any, who have then living descendants shall be divided, administered, and distributed as follows: 1. Division into Separate Shares Each share set aside for a deceased Beneficiary who has then living descendants shall be divided into as many equal shares as shall be necessary to create one equal share for the deceased Beneficiary's descendants, per stirpes. 2. Outright Distribution If any descendant of a deceased Beneficiary is over (30) thirty years of age and is not legally incapacitated, the Trustee shall distribute that descendant's share outright to that descendant. 3. Retention of a Minor's Beneficiary and Beneficiary Under Age 30 Years or Incapacitated Descendant's Share In Trust: If any descendant of a deceased Beneficiary is under (30) thirty years of age, the Trustee shall retain that descendant's share in a separate trust for that descendant until he or she is (30) thirty years of age. If any descendant of a deceased Beneficiary is incapacitated, regardless of age, and the Trustee determines, in his sole discretion, that the descendant is unable to properly manage his or her financial affairs, then the Trustee may retain that descendant's share in trust until his or her disability has ceased. Each share set aside for a descendant of a deceased Beneficiary shall be held in a separate trust for each of such descendants, and shall be administered by the Trustee as follows: 4 Distribution of Trust Income and Principal The Trustee shall apply to or for the benefit of each of the descendants of a deceased Beneficiary, so much of the net income and principal for the descendant's share in trust as the Trustee, in his sole discretion, deems advisable for the descendant's education, 5 rr~ ,~ medical care, support and maintenance in reasonable comfort. In making any distributions of income and principal under this Article, the trustee shall consider, to the extent he or she deems necessary, any additional sources of income and principal available to a descendant from any source outside of any trust created under this Agreement. E. Distributions to Underage or Disabled Beneficiaries or Beneficiaries Under age 30 Years: Notwithstanding any other provision in this trust agreement, if any person otherwise entitled to receive a distribution of trust property is under (30) thirty years of age or is mentally disabled or legally incompetent as defined in Article One, my Trustee shall retain and administer that person's trust property for his or her benefit as follows: 1. My Trustees Discretion: My Trustee may pay to or apply for the benefit of such beneficiary so much of the net income and principal of the trust as my Trustee in its discretion deems proper considering all other sources of income and resources available to such beneficiary and known to my Trustee. 2. P~ents Made to Beneficiary or Personal Representative: My Trustee is authorized to make payments under this Section either directly to the beneficiary, to the beneficiary's personal representative or to any other person my Trustee may deem proper to be used for the benefit of the beneficiary. 3. Trustee's Decisions are Final: All decisions by my Trustee as to those it makes payments to, the purposes for which these payments are made and the amounts to be paid out of the trust are within my Trustee's sole and absolute discretion. 4. Undistributed Net Income: All undistributed net income shall be accumulated and added to the principal of the trust. 5. Termination and Distribution: a. Upon attaining the age of twenty-two (22), one-third (1/3) of the beneficiary's share shall be distributed outright to the beneficiary. b. Upon attaining the age of twenty-five (25), one-third (1/3) of the beneficiary's share shall be distributed outright to the beneficiary. c. Upon attaining the age of thirty (30), the remaining principal and 6 ,<,a accumulated income of the beneficiary's share shall be distributed outright to the beneficiary. d. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. My Trustee shall distribute the trust property to a beneficiary under this Section when such beneficiary reaches age (30) thirty or when he or she is no longer disabled as determined by a court of competent jurisdiction or upon certification by two licensed physicians that such beneficiary is able to properly care for his or her property and person, or at a later date if other trust provisions in this Article direct. 6. Death of Disabled or Underage Beneficiary or Beneficiary under age 30: Upon the death of a beneficiary under this Section, my Trustee shall distribute all of such beneficiary's remaining trust share, including the trust principal and accrued and undistributed income, to any person or entity, and upon any trust, terms, and conditions, or in favor of the estate of such deceased beneficiary, as he or she may direct by his or her last will or living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. 7. Distribution if No Designated Beneficiaries: If there are designated beneficiaries surviving, then I have no further distribution. ADT7(`i Ti Vi Trustee Provisions A. I appoint my husband, LAKE V. RICHART, II, of Camp Hill, Pennsylvania, as trustee of each trust created under this will. In the event LAKE V. RICHART, II is unable or unwilling to act as trustee of the trust(s) created under this will, I then appoint my children, SHARON L. NEWCOMER and ANDREW L. RICHART as co-trustees of the trust(s) created under this will with all the same powers as the original Trustee. 7 r'~ ~~ /4 J~' B. The Trustee Appointer at any time may appoint any one or more Qualified Appointees as additional or successor trustees; provided, however, that no more than three trustees shall act with respect to any trust at one time. Any appointment of an additional or successor trustee hereunder shall be in writing, may be made to become effective at any time or upon any event, may be for a specified period or indefinitely, may be for limited or general purposes and responsibilities, and may be single, joint or successive, all as specified in the instrument of appointment. The Trustee Appointer may revoke any such appointment before it is accepted by the appointee. An appointment may be revoked by a subsequent Trustee Appointer unless the instrument of appointment specifies otherwise. In the event that two or more instruments of appointment or revocation by the same Trustee Appointer exist and are inconsistent, the latest by date shall control. The Trustee Appointer shall act only in a fiduciary capacity in the best interests of all trust beneficiaries. For purposes of this paragraph: 1. The Trustee Appointer means my spouse, if not disabled, otherwise my then living children who are not disabled, otherwise the beneficiaries to whom the current trust income may or must then be distributed; and 2. A Qualified Appointee means any person (other than a descendant of mine) who has attained the age of twenty-five years, or any bank or trust company, within or outside the Commonwealth of Pennsylvania; provided, however, that only one bank or trust company shall act as a trustee of any trust at one time. C. The trustee shall render a current annual account to each income and vested principal beneficiary who so requests in writing each year. The Trustee Appointer may, without liability, approve the accounts of the trustee at any time by written instrument, with the same effect as if the accounts had been approved by a court having jurisdiction of the subject matter and of all necessary parties; except that if any person would thereby approve his or her own accounts, then the trustee's accounts can be approved only by those individuals who would be Trustee Appointer if that person were then deceased. D. Any trustee may resign at any time by giving prior written notice to the Trustee Appointer, and if a successor trustee is not appointed within a reasonable time after 8 separately signing concurrent counterpart documents. E. Unless specifically provided otherwise, at any time when more than one person is designated to act in the same fiduciary capacity, the action or decision of a majority in number shall control; and a person who does not vote or does not concur in any vote shall not be liable for any act or failure to act of the others. F. If any individual entitled to act under the preceding provisions of this Article is then disabled and such disability does not otherwise disqualify that individual from acting, the lawful guardian of that individual may sign the instrument of appointment or approval on his or her behalf. G. If any corporate trustee designated to act or at any time acting hereunder is merged with or transfers substantially all of its assets to another corporation, or is in any other manner reorganized or reincorporated, the resulting or transferee corporation shall become trustee in place of its predecessor. H. Any person designated to act in a fiduciary capacity may release or renounce any or all powers granted hereunder at any time by written instrument filed with the trust records, and, if so specified, that release or renunciation shall bind all successors acting in that fiduciary capacity. Except as otherwise provided in the preceding sentence, the incumbent trustee shall have all of the title, powers, and discretion granted to the original trustee, without court order or act of transfer. No successor trustee shall be personally liable for any act or failure to act of a predecessor trustee. ARTICLE VII Marital and Family Trust Formulas A. If my spouse survives me, the trustee shall allocate, as of the date of my death, from the trust principal to the Marital Trust the smallest pecuniary amount necessary to produce the least federal estate tax payable by reason of my death, taking into account the federal credit for state death taxes only to the extent that state taxes paid are not thereby increased. The trustee shall allocate to the Family Trust any part of the trust principal not allocated to the Marital Trust (including any part of the Marital Trust effectively disclaimed by my spouse). 10 ~r~ ~(,.d B. For purposes of determining the pecuniary amount to be allocated to the Marital Trust, I direct that: 1. Adjustments shall not be made between income and principal or in determining the pecuniary amount to compensate for the effects of tax elections made by my executor or the trustee; 2. None of the provisions of this Article, including for example the use of the term "smallest," shall be construed as requiring any particular exercise or nonexercise of tax elections, regardless of their effect on the determination of the pecuniary amount; and 3. The pecuniary amount shall be determined assuming a federal estate tax marital deduction is allowed for property allocated to the Marital Trust, and shall be diminished if and to the extent required later in this Article. C. For purposes of funding the Marital Trust: 1. Property allocated in kind shall be valued at its fair market value on the date of its allocation; 2. The trustee shall allocate to the Marital Trust only property with respect to which the federal estate tax marital deduction would be allowable, if distributed outright to my spouse; and 3. Except to the extent other available assets are inadequate, the trustee shall not allocate property which represents the right to income in respect of a decedent under Section 691 of the Code. D. My executor may elect to have a specific portion or all of the Marital Trust (referred to as the "marital portion") treated as qualified terminable interest property for federal estate tax purposes. If an election is made as to less than all of the Marital Trust, the specific portion shall be expressed as a fraction, and the value of the marital portion at any time may be determined by multiplying the value of the Marital Trust at that time by the fraction then in effect. The trustee shall charge each discretionary distribution of principal from the Marital Trust to my spouse first against the marital portion, until exhaustion of the marital portion, by adjusting the fraction, first by restating it so that the numerator and denominator are the values of the marital portion and of the Marital Trust, respectively, 11 ~,..~~' immediately before the distribution, and then by subtracting the amount of the distribution from each of the numerator and denominator, except that the numerator shall not be reduced below zero. Alternatively, the trustee, as of the date of my death, may: 1. Divide the Marital Trust into separate trusts, representing the fractional portions for which a qualified terminable interest property election was and was not made, and administer them as separate trusts hereunder (but subject to a common set of provisions); or 2. Allocate the fractional portion for which a qualified terminable interest property election was not made to the Family Trust, to be administered as a part thereof; and such allocation shall not otherwise affect the determination of the pecuniary amount initially allocated to the Marital Trust under this Article; provided, however, that no trustee who is also a beneficiary hereunder shall participate in exercising the allocation power under this subparagraph, and if no trustee who would qualify to exercise that power is then acting, then the Trustee Appointer may appoint a Qualified Appointee who is not such a beneficiary as a special trustee, whose authority shall be limited to exercising that power. E. The trustee's payment of estate and inheritance taxes attributable to the Marital Trust at my spouse's death, if any, shall only be charged against the marital portion or the separate trust representing the marital portion. Notwithstanding any other provision of this instrument, the estate and inheritance taxes incurred by reason of my death that are attributable to the portion of the Marital Trust for which a qualified terminable interest property election was not made (the "nonmarital portion"), if any, shall be charged to the maximum extent possible against the Family Trust created under this instrument, and if that trust is insufficient for any reason, any excess shall be charged against the nonmarital portion or the separate trust representing the nonmarital portion. F. I intend that the Marital Trust shall be eligible for the federal estate tax marital deduction in my estate, and the provisions of this instrument shall be construed liberally to achieve my intent. No right, power or discretion granted to the trustee or any other person by this instrument or by law shall be exercisable, if at all, in a manner that would cause that trust not to be eligible for the federal estate tax marital deduction. 12 r~ %~ L_ ARTICLE VIII GST Administrative Provisions A. Notwithstanding any other provision of this instrument: 1. If a trust created under this instrument (the "original trust") would otherwise be partially exempt from federal generation-skipping tax after the intended allocation of a GST exemption to it, then, before such intended allocation and as of the relevant valuation date under Section 2642 of the Code with respect to such allocation, the trustee may (but need not) create instead two separate trusts of equal or unequal value which shall be funded fractionally out of the available property, and which shall be identical in all other respects to the original trust, so that the allocation of GST exemption can be made to one trust which will be entirely exempt from federal generation-skipping tax. The two trusts created under this subparagraph (i) shall have the same name as the original trust except that the trust to which the GST exemption is allocated shall have the phrase "GST exempt" added to its name, and (ii) are sometimes referred to herein as "related." As used in this instrument, the "GST exemption" means the exemption from federal generation-skipping tax allowed under Section 2631 of the Code. 2. If property which is held in, or is to be added or allocated to, a trust pursuant to this instrument is subject to different treatment for any reason for purposes of the federal generation-skipping tax than other property being added or allocated to, or also held in, that trust, then the trustee may (but need not) hold such property instead as a separate trust that is appropriately designated to distinguish it from the trust to which the property otherwise would have been allocated, but that is identical in all other respects to that trust. The identical trusts resulting from application of this subparagraph are also sometimes referred to herein as "related." 3. It is my intent that the trustee shall not be required to create or administer a trust hereunder that is only partially exempt from federal generation-skipping tax, or to commingle property subject to different treatment for federal generation-skipping tax purposes whether because the transferors with respect to the property are assigned to 13 ,~:~~, different generations or otherwise. The provisions of this paragraph A are intended to enable the trustee to avoid such situations by empowering the trustee to segregate trust property (i) that is entirely exempt from federal generation-skipping tax from trust property that is not exempt, or (ii) that is otherwise treated differently from other trust property for purposes of the federal generation-skipping tax, and the provisions of this paragraph A should be applied in a manner consistent with this intention. B. To the extent it is consistent with the trustee's fiduciary obligations, the trustee, in making discretionary distributions of net income and principal from the related trusts referred to earlier in this Article, shall take advantage of the opportunities provided by the creation of such related trusts to avoid or delay federal generation-skipping tax when making discretionary distributions, to pursue different investment strategies for those trusts, if appropriate, and to maximize the amount of trust property that eventually may be distributed to my grandchildren or more remote descendants without transfer tax of any kind at the termination of all trusts created under this instrument. C. The trustee may at any time merge and consolidate any related trusts under this instrument and thereafter administer them as a single trust hereunder if the trustee determines that maintaining the trusts as separate entities will not serve to minimize federal generation-skipping taxes. D. No trustee who is also a beneficiary hereunder on or after the division date shall participate in exercising discretion under this Article to create separate trusts, to merge and consolidate trusts, or to allocate GST exempt and non-exempt property among trusts, and if no trustee who would qualify to exercise those discretions is then acting, then the Trustee Appointer shall appoint a Qualified Appointee who is not such a beneficiary as a special trustee, whose authority shall be limited to exercising those discretions. ARTTf i .F. iX Financial Powers A. In addition to all powers granted by law, the trustee shall have the following powers with respect to each trust held under this instrument, exercisable in the discretion of the trustee: 14 1. To retain for any period, without liability for loss or depreciation in value, any property transferred to the trustee, or partnership or limited liability company interests of any kind, even though the trustee could not properly purchase the property as a trust investment and though its retention might violate principles of investment diversification; 2. To sell at public or private sale, wholly or partly for cash or on credit, contract to sell, grant or exercise options to buy, convey, transfer, exchange, or lease (for a term within or extending beyond the term of the trust) any trust property, and to partition, dedicate, grant easements in or over, subdivide, improve, and remodel, repair, or raze improvements on any real property of the trust, and in general to deal otherwise with the trust property in such manner, for such prices, and on such terms and conditions as any individual might do as outright owner of the property; 3. To borrow money at interest rates then prevailing from any individual, bank, or other source, whether or not the lender is then acting as a trustee, and to create security interests in the trust property; 4. To invest in interest bearing deposit accounts, mutual funds, bonds, common or preferred stocks (except shares of the corporate trustee or its successors), notes, real estate mortgages, common trust funds, shares of regulated investment companies, including regulated investment companies of which the corporate trustee or its parent or affiliate acts as sponsor, manager, investment advisor, custodian, or in any other capacity, interests in limited liability companies, partnership interests of any kind, currencies, or other securities or property, including partial interests in any securities or other property, such as life estate, term or remainder interests, and to hold funds in non-interest bearing deposit accounts pending investment or disbursement thereof, in each case without being limited by any statute or rule of law governing trust investments; and any such deposit accounts may be held at any bank, including the trustee or any bank affiliated with the trustee; 5. To allocate, divide, and distribute trust property in cash or in kind, or partly in each, and to value any such property for those purposes; and to allocate different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries or separate trusts, without liability for, or obligation to make compensating 15 ~ ~, ~r adjustments by reason of, disproportionate allocations of unrealized gain for federal income tax purposes; and, in funding any fractional shares created hereunder in kind, to allocate that property in entire or disproportionate shares, as the trustee determines to be in the best interests of the beneficiaries, without compensating adjustments; 6. To make such elections and allocations under the tax laws permitted to be made by the trustee as the trustee considers advisable (whether or not the election or allocation relates to the trust property), without regard to, or adjustments between, principal and income or the relative interests of the beneficiaries; 7. To exercise in person or by general or limited proxy all voting and other rights, powers, and privileges and to take all steps to realize all benefits with respect to stocks or other securities; and to enter into or oppose, alone or with others, voting trusts, mergers, consolidations, foreclosures, liquidations, reorganizations, or other changes in the financial structure of any business entity; 8. To cause any trust property to be held, without disclosure of any fiduciary relationship, in the name of the trustee, in the name of a nominee, or in unregistered form; 9. To pay all expenses incurred in the administration of the trust, including reasonable compensation to any trustee for actual services rendered, and to employ or appoint and pay reasonable compensation to accountants, depositaries, investment counsel, attorneys, attorneys-in-fact, and agents (in each case with or without discretionary powers); 10. To deal with the fiduciary or fiduciaries of any other trust or estate, even though a trustee is also a fiduciary of the other trust or estate; 11. To compromise or abandon any claim in favor of or against the trust; 12. To lend money to the representative of my estate or my spouse's estate, and to purchase property from the representative of either estate and retain it for any period, without liability for loss or depreciation in value, and notwithstanding any risk, lack of productivity, or lack of diversification; 13. To commingle for investment purposes the trust property with the property of any other trust held hereunder, allocating to each trust an undivided interest in the commingled property; 16 i~=r~' \_ 14. To merge at any time after the death of the last to die of my spouse and me all the trust property with the property of any other trust created by my spouse or me during life or by will, and held by the same trustee for the benefit of the same beneficiaries and upon substantially the same terms and conditions as those set forth herein, and, at the trustee's discretion, either administer the merged assets as a single trust hereunder or transfer the trust property to that other trust, to be administered under the instrument governing that other trust, and thereafter terminate the trust hereunder as a separate entity; 15. To receive additional property from my spouse or from any other person except a beneficiary of the trust by lifetime or testamentary transfer or otherwise, if the trustee consents in writing; 16. To refuse to accept property as a trust asset from any person or entity for any reason, and this power shall not be limited by any of the other powers of the trustee; 17. To execute instruments of any kind, including instruments containing covenants and warranties binding upon and creating a charge against the trust property and containing provisions excluding personal liability; 18. To deal with matters involving the actual or threatened contamination of trust property (including interests in sole proprietorships, partnerships, limited liability companies or corporations and any assets owned by such business entities) by hazardous substances, or involving compliance with environmental laws, including power: (a) To inspect and monitor any such property periodically, as it deems necessary, to determine compliance with any environmental law affecting such property; (b) To respond (or take any other action necessary to prevent, abate or "clean up") as it shall deem necessary, prior to or after the initiation of enforcement action by any governmental body, to any actual or threatened violation of any environmental law affecting any of such property and to any potential contamination of trust property, whether or not required by law; (c) To refuse to accept property as a trust asset if it determines that such property is contaminated by any hazardous substance or that such property is being used or has been used for any activities directly or indirectly involving hazardous substances which 17 could result in liability to the trust or otherwise impair the value of trust assets, to require as a prerequisite to accepting property as a trust asset that the donor warrant that such property has not been contaminated by any hazardous substance and is not and has not been used for any activities directly or indirectly involving hazardous substances which could result in liability to the trust or otherwise impair the value of trust assets, and to refuse to accept such property as a trust asset until receiving from the donor an indemnification agreement in which the donor agrees to indemnify the trustee against any claims filed against the trustee as an "owner" or "operator" under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder, or any other environmental law; (d) To settle or compromise at any time any claim against the trust related to any such matter asserted by any governmental body or private party; (e) To disclaim any power which it determines may cause it to incur personal liability as a result of such matters, whether such power is set forth in this instrument, incorporated by reference herein, or granted or implied by any statute or rule of law; (f) To decline to serve as trustee or, having undertaken to serve, resign at any time it believes there is or may be a conflict between it in its fiduciary capacity and in its individual capacity because of potential claims or liabilities which might be asserted against the trust because of the type or condition of trust assets; (g) To carry at the expense of the trust estate insurance of such kinds and in such amounts as the trustee deems advisable to protect the trust assets and the trustee against any claims filed against the trust or against the trustee personally under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder, or any other environmental law; (h) To waive or forbear to sue on any default in the performance of any covenant or condition of or payment due under any mortgage, deed of trust, or lease or in the performance of any guarantee or to enforce any such default in such manner and to such extent as the trustee determines to be advisable; to exercise and enforce and to forbear to exercise and enforce in any action, suit or proceeding at law or in equity any rights or 18 ~~~ remedies, including foreclosure, in respect of any mortgage, deed of trust, lease or guarantee held hereunder, and at any foreclosure to purchase the real property covered by any mortgage or deed of trust; and to retain any real property received on any foreclosure; and (i) To charge all expenses and costs incurred by the trustee pursuant to the authority granted under this subparagraph against income or principal as the trustee shall determine; and 19. To perform all other acts necessary for the proper management, investment, and distribution of the trust property. B. The powers granted in this Article may be exercised even after termination of all trusts hereunder until actual distribution of all trust principal, but not beyond the period permitted by any applicable rule of law relating to perpetuities. C. To the extent that such requirements can legally be waived, no trustee hereunder shall ever be required to give bond or security as trustee, or to qualify before, be appointed by, or account to any court, or to obtain the order or approval of any court respecting the exercise of any power or discretion granted in this instrument. D. The trustee's exercise or nonexercise of powers and discretions in good faith shall be conclusive on all persons. No person paying money or delivering property to any trustee hereunder shall be required or privileged to see to its application. The certificate of the trustee that the trustee is acting in compliance with this instrument shall fully protect all persons dealing with a trustee. E. Notwithstanding any other provision of this instrument, the trustee of the Marital Trust (i) shall make any unproductive property productive, or shall convert it into productive property, within a reasonable time following a written direction from my spouse, and (ii) shall not commingle for investment purposes the trust property with the property of any other trust held hereunder. F. The compensation of a corporate trustee shall be in accordance with its published schedule of fees as in effect at the time the services are rendered. I also acknowledge that this compensation may be based on a percentage of income and/or principal, and I hereby approve that the corporate trustee's compensation be based on a 19 J~ standard that is partly or entirely independent from a standard of time expended. Except with respect to the Marital Trust, such compensation may be charged to principal or to income or partly to each in the discretion of the corporate trustee. G. The trustee shall not be personally liable to any beneficiary or other party interested in the trust, or to any third parties, for any claim against the trust for the diminution in value of trust property resulting from matters involving hazardous substances, including any reporting of or response to (1) the contamination of trust property by hazardous substances, or (2) violations of any environmental laws related to the trust; provided that the trustee shall not be excused from liability for its own negligence in administration of the trust property or wrongful or willful acts. H. Notwithstanding any contrary provision of this instrument, the trustee may withhold a distribution to a beneficiary from a trust hereunder until receiving from the beneficiary an indemnification agreement in which the beneficiary agrees to indemnify the trustee against any claims filed against the trustee as an "owner" or "operator" under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder, or any other environmental law; provided further that the trustee may not take any action under this paragraph which would in any way jeopardize any federal or state marital deduction for property passing at my death. ARTICLE X Administrative Powers and Rules The provisions of this Article shall apply to each trust held under this instrument: A. If a beneficiary eligible to receive income or principal distributions is disabled at the time of distribution, then the trustee may, without further responsibility, either (i) make those distributions to the beneficiary directly, to a lawful guardian of the beneficiary, or to a qualified individual or trust company designated by the trustee as custodian for that beneficiary under an applicable Uniform Transfers to Minors Act or similar law, or (ii) expend that distributable property for the benefit of the beneficiary in such manner as the trustee considers advisable. Determinations made by the trustee under 20 this paragraph in good faith shall be conclusive on all persons. B. Income distributions required hereunder shall be made in quarterly or monthly installments, as the trustee determines. Except as otherwise provided in this instrument, all net income accrued or undistributed at the termination of any interest shall be treated as if it had accrued or been received immediately after that termination. C. In determining whether to make discretionary distributions of net income or principal to a beneficiary, the trustee may consider such circumstances and factors as the trustee believes are relevant, including the other income and assets known to the trustee to be available to that beneficiary and the advisability of supplementing such income or assets, and the tax consequences of any such distribution. As used throughout this instrument: 1. The term "support" means support in reasonable comfort; 2. The term "education" includes, but is not limited to, the expenses of private schooling at the elementary and secondary school level, college, graduate and professional schools, and specialized or vocational training; and 3. The term "health" shall be construed liberally to include all forms of mental or physical health care, including, but not limited to, nursing home or other extended care. D. Notwithstanding any other provision of this instrument, I hereby limit the general discretionary powers of the trustee so that (i) no trustee shall participate in any decision that would cause any portion of the trust to be includable in the estate of the trustee for federal estate tax purposes as a result of Sections 2041 and 2514 of the Code, and (ii) no trustee may use trust income or principal to discharge the legal obligation of that trustee individually to support or educate a beneficiary hereunder. E. To the fullest extent permitted by law, (i) no power of appointment shall be subject to involuntary exercise, and (ii) no interest of any beneficiary shall be subject to anticipation, to claims for alimony, maintenance, or support, to voluntary transfer without the written consent of the trustee, or to involuntary transfer in any event. F. The trustee shall distribute any trust principal or net income as to which a power of appointment is exercised to the designated appointee or appointees (whether living at the time of exercise or thereafter born) upon such conditions and estates, in such manner 21 ~~~ (in trust or otherwise), with such powers, in such amounts or proportions, and at such time or times (but not beyond the period permitted by any applicable rule of law relating to perpetuities) as the holder of the power may specify in the instrument exercising the power. To be effective, the exercise of any power of appointment granted hereunder shall make specific reference to the provision creating the power. In determining whether a testamentary power of appointment has been exercised, the trustee, without liability, may rely on a will admitted to probate in any jurisdiction as the will of the holder of the power or may assume the holder left no will in the absence of actual knowledge of one within three months after the holder's death. G. If at any time after my death the trustee (other than my spouse) shall determine that the trust is no longer economical to administer consistent with my intent (in light of the value of the trust property, the number and location of beneficiaries, changes in the law, or other factors that justify its termination, taking into account the relative benefits and burdens of continuing the trust), the trustee, without further responsibility, may (but need not) distribute the remaining trust principal to the beneficiary for whom the trust is named, or, (i) in the case of the Marital Trust, to my spouse, and (ii) in the case of the Family Trust, to my spouse, if then living, or, if not, to my children SHARON L. NEWCOMER of Cumberland County, Pennsylvania, and ANDREW L. RICHART, of Cumberland County, Pennsylvania, Per Stirpes. H. Notwithstanding any other provision of this instrument, at the end of twenty-one years after the death of the last to die of myself, my spouse, and all descendants of mine who are living at my death, the trustee shall distribute the principal of the trust to the beneficiary for whom the trust is named. ARTICLE XI Payment of Taxes and Expenses A. My executor shall pay from my residuary estate all estate and inheritance taxes (including any interest and penalties) and all administration expenses, payable in any jurisdiction by reason of my death, whether or not the assets generating those taxes and expenses pass under this will. The preceding items shall be charged generally against the 22 ~'' r ~:., ~: principal of my residuary estate, without apportionment, except that property allocated to the Marital Trust hereunder shall not be used to pay the preceding items, unless all other assets constituting my residuary estate have been exhausted. I waive any right of reimbursement for, recovery of, or contribution toward the payment of those taxes, except that, to the maximum extent permitted by law, my executor shall seek reimbursement for, recovery of, or contribution toward the payment of estate taxes attributable to property which is included in my gross estate under Section 2036, 2041 or 2044 of the Code, and which taxes are not otherwise paid or payable. Any generation-skipping tax resulting from a transfer occurring under this will shall be charged to the property constituting the transfer in the manner provided by applicable law. B. Upon the death of my spouse, unless my spouse has otherwise directed by will as provided earlier in this instrument, the trustee shall pay from the Marital Trust the amount by which the estate and inheritance taxes (including any interest and penalties) payable in any jurisdiction by reason of my spouse's death shall be increased as a result of the inclusion of any part of the Marital Trust in my spouse's gross estate for such tax purposes, and without reimbursement, recovery or contribution from any person, which amount shall be certified in writing by the executor of my spouse's estate. The amount so payable may be paid either directly or to that executor, as the trustee determines. ARTICLE XII Executor Nomination and Powers A. I name LAKE V. RICHART, II as executor of this will. In the event LAKE V. RICHART, II is unable or unwilling to serve, then I appoint my children SHARON L. NEWCOMER and ANDREW L. RICHART as co-executors of this will with all powers of the first named executor. B. I direct that my spouse or child should not be required to post bond or security. C. I give my executor, wherever acting: 1. All the same powers and discretion with respect to my estate during 23 `~~~:i administration that are given to the trustee under the preceding provisions of this instrument (including the power to sell real or personal property at public or private sale for any purpose and to hold title to property in the name of a nominee); 2. Power to disclaim, in whole or in part, any property or interest therein which passed to me or which was created for my benefit, for any reason, including, but not limited to, a concern that such property could cause potential liability under any federal, state or local environmental law; and 3. Power to distribute to the beneficiary of a trust under this will any property or portion thereof given to the trustee of that trust if, pursuant to the terms of that trust, the property would immediately be subject to final distribution directly to the beneficiary with no discretion in the trustee to withhold it (because of age or disability), and the receipt of the beneficiary shall discharge my executor. D. The powers granted to my executor hereunder shall be in addition to all other powers granted by law and shall be exercisable in the discretion of my executor and without court order. If, under applicable state law, administration of my estate may be conducted without court supervision and approval of accounts, then my executor shall so administer my estate. No executor shall be required to furnish bond or security. E. My executrix shall make such elections and allocations under the tax laws as my executor considers advisable (whether or not the election or allocation relates to property passing under this will), without regard to, or adjustments between, principal and income or the relative interests of the beneficiaries. Any decision to exercise tax elections or make allocations hereunder shall be made by my domiciliary executor, if any, in preference to any ancillary executor, and shall be binding and conclusive on all persons. F. If any portion of my estate is distributable to a beneficiary who is then under the age of twenty-one years, my executor may distribute that beneficiary's share, without further responsibility, either directly to that beneficiary, to a qualified individual or trust company designated by my executor as custodian for that beneficiary under an applicable Uniform Transfers to Minors Act or similar law, or to the individual having personal custody of that beneficiary (whether or not court-appointed), and the receipt of the 24 .,,,;, ~~ distributee shall discharge my executor. G. No executor shall be personally liable to any beneficiary or other party interested in my estate or to any third parties, for any claim against my estate for the diminution in value of estate property resulting from matters involving hazardous substances, including any reporting of or response to (i) the contamination of estate property by hazardous substances, or (ii) violations of any environmental laws related to my estate; provided that my executor shall not be excused from liability for its own negligence in administration of the estate property or wrongful or willful acts. H. To the maximum extent permitted by law, the executor may withhold a distribution to a beneficiary hereunder until receiving from the beneficiary an indemnification agreement in which the beneficiary agrees to indemnify the executor against any claims filed against the executor as an "owner" or "operator" under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as from time to time amended, or any regulation thereunder, or any other environmental law; provided further that the executor may not take any action under this paragraph which would in any way jeopardize any federal or state marital deduction for property passing at my death. I. The compensation of a corporate executor shall be in accordance with its published schedule of fees as in effect at the time the services are rendered. I also acknowledge that this compensation may be based on a percentage of income and/or principal, and I hereby approve that the corporate executor's compensation be based on a standard that is partly or entirely independent from a standard of time expended. ARTICLE XIII Interpretive Rules For all purposes of this instrument: A. If my spouse and I die under circumstances that do not permit a determination of the actual sequence of our deaths, my spouse shall be treated as having survived me. 25 !; ~~,~, B. In determining who is a descendant of mine or of any other person: 1. Legal adoption before the adopted person reached the age of twenty-one years, but not thereafter, shall be equivalent to blood relationship; and 2. A person born out of lawful wedlock and those claiming through that person shall be deemed to be descendants of (i) the natural mother and her ancestors, and (ii) if the natural father acknowledges paternity, the natural father and his ancestors, in each case unless a decree of adoption terminates such natural parent's parental rights. C. Whenever reference is made to the descendants, "der sti es," of a person, representation shall be calculated from the generation of that person's children, whether or not a child of that person in fact is living at the time of calculation. D. A person shall be considered "disabled" if a minor, if under legal disability, or if in any condition (whether temporary or permanent) which substantially impairs that person's ability to transact ordinary business. E. The term "trustee" and any pronoun referring to that term designate the trustee or trustees at any time acting hereunder, regardless of number. F. The term "lawful guardian" means successively in the order named, (i) the court-appointed guardian of the estate, (ii) either parent, or (iii) the individual having personal custody (whether or not court-appointed) where no guardian of the estate has been appointed. G. The term "Code" means the Internal Revenue Code of 1986, as from time to time amended. H. The term "hazardous substance(s)" means any substance defined as hazardous or toxic or otherwise regulated by any federal, state or local law(s), rule(s) or regulation(s) relating to the protection of the environment or human health ("environmental law(s)"). I. All provisions of this instrument relating to the trusts created hereunder shall be governed by and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. J. The term "executor" means any court-appointed fiduciary or 26 ;r r"~ - fiduciaries of my estate from time to time qualified and acting in any jurisdiction. K. I intend that no child born to or adopted by me before or after the date of this will shall be entitled to receive any greater portion of my estate than that portion, if any, which is provided herein. IN WITNESS WHEREOF, I, BARBARA S. RICHART, hereby set my hand to this my Last Will and Testament, on c' ~~ `-~i~'-~~~-~' d ~ , 2000, at Harrisburg, Pennsylvania. ~'. .. BARBARA S. RICHART In our presence, the above-named BARBARA S. RICHART signed this and declared this to be her Last Will and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address ~~////////v~ (/~a 27 I, BARBARA S. RICHART, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by BARBARA S. RICHART, the Testatrix, ~~ on „~,~~~~'K~i,c2% /,~ , 2000. No Pub is ~ i 1~ - C''ji :iii. BARBARA S. RICHART We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by ~'?~GZ ~ • 1~ ilk/ t and w ~ e itn witnesses, on _ , 2000%r ^^ ~: .. L tary Publ c P Form 23 RW Renunciation The undersigned hereby renounce__ request that Letters. be issued to Witness 21-02-1045 Barbara S. Richart ------------ ------------------Deceased. ____ Lake V. Richart II --------------------------------------------- (Parties Entitled to Letters) __my_______________________right to administer on said estate and respectfully _--__ Testamentary --------------------------------- Sharon L. Newcomer and Andrew L. Richart ---------------------------- -~~~~~-~.-~,~~`- Lake V. Richart II ---------------------------------------------- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PA ORPHANS' COURT DIVISION ~ IN RE: ESTATE OF BARBARA S. RICHART, DECEASED NO. 2002-01045 CERTIFICATION OF NOTICE UNDER RULE 5.6 A Name of decedent: Barbara S. Richart Date of death: November 14, 2002 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on March 3, 2003. Name Sharon L. Newcomer, Co- Trustee and Andrew L. Richart, Co- Trustee Address 117 Nittany Drive, Mechanicsburg PA 17055 Notice has now been give to all persons entitled thereto under Rule 5.6(a). ,, Date: ~- ~ ~~? Signature: ~~ f l~e.~l'Y(~'i'~- Sharon L. Newcomer, Co-Executrix 117 Nittany Drive, Mechanicsburg, PA 17055 717/796-3145 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162EX(11-96) NO. CD 002170 NEWCOMER SHARON L 117 NITTANY DRIVE MECHANICSBURG, PA 17055 fold ESTATE INFORMATION: ssN: isa-so-3359 FILE NUMBER: 2102-1045 DECEDENT NAME: RICHART BARBARA S DATE OF PAYMENT: 02/14/2003 POSTMARK DATE: 02/13/2003 couNTY: CUMBERLAND DATE OF DEATH: 1 1 / 14/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ S 1 1, 923.22 TOTAL AMOUNT PAID: REMARKS: SHARON L NEWCOMER CHECK#103 INITIALS: VZ S 1 1, 923.22 SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS ~.. 1709 Main Street Mechanicsburg, PA 17005 August 11, 2003 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Barbara L. Richart File No. 21-02-01045 Date of death: November 14, 2002 Ladies and Gentlemen: The Co-Executors of the referenced respectfully request an extension until November 14, 2003 to file the Inventory for the estate. Our father has been seriously ill and has undergone transplant surgery. Our time has been consumed with his illness and now the recovery. We plan to meet with our advisors in late September to finalize the estate matters. An interim status report is enclosed for filing. Thank you. Yours truly, :~ / Andrew L. Richart, Co-Executor ~c1~ IN THE COURT OF COMMON PLEAS OF CUMERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ESTATE OF BARBARA S. RICHART, DECEASED NO. 21-02-01045 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Barbara S. Richart Date of death: November 14, 2002 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 11-1-03 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court: Yes No b. The separate Orphans' Court number (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest: Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphans' Court and may be attached to this report. Date: ~ ' ©~ Signature Name: Andrew L. Richart Address: 1709 Main St. _ Mechanicsburg PA 17055 Telephone: 717/796-0240 -= Capacity: x Personal Representative ~, F Attorney for Estate COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT AMOUNT CONTROL NUMBER NO. CD 003556 NEWCOMER SHARON L 117 NITTANY DRIVE MECHANICSBURG, PA 17055 fold ESTATE INFORMATION: ssN: i98-3o-3359 FILE NUMBER: 2102-1045 DECEDENT NAME: RICHART BARBARA S DATE OF PAYMENT: 02/13/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 / 1 4/2002 101 ~ 5196.12 REV-1162 EX(11 96) TOTAL AMOUNT PAID: REMARKS: CHECK#110 INITIALS: JA SEAL RECEIVED BY: 5196.12 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NEWCOMER SHARON L 117 NITTANY DRIVE MECHANICSBURG, PA 17055 fold ESTATE INFORMATION: ssN: i9s-3o-3359 FILE NUMBER: 2102-1045 DECEDENT NAME: RICHART BARBARA S DATE OF PAYMENT: 08/02/2004 POSTMARK DATE: 07/25/2004 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 / 1 4/2002 REV-1162 EX~11-96) NO. CD 004221 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 54.68 TOTAL AMOUNT PAID: REMARKS: CHECK#115 SEAL INITIALS: JA 54.68 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Rev- `~ Sk BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMDEPARTMENT OFPREVENUEANIA NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 E% AFP (01-037 DATE 07-19-2004 ESTATE OF RICHART BARBARA S DATE OF DEATH 11-14-2002 FILE NUMBER 21 02-1045 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 SHARON L NEWCOMER 117 NITTANY DR MECHANICSBURG PA 17055 RETAIN LOWER PORTION FOR YOUR RECORDS ~ _____________________ CUT ALONG THIS LINE ~ -------------------------------------------------- ----------------------------------------- REV-1547 EX AFP (01-03)DISALLOWANCENOFRDEDUCTIONS ANDRASSESSMENTAOF TAXCE 0 BARBARA S FILE N0. 21 02-1045 ACN 101 DATE 07-19-2004 ESTATE OF RICHART TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTERESORIGINALRRETURN APPRAISED VALUE OF RETURN BASED ON: (11 130,000.00 NOTE: To insure proper 1. Real Estate (Schedule A) (2) 122,455.57 credit to your account, 2. Stocks and Bonds (Schedule B) (3) .00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (4) .00 of this fore with your 4. Mortgages/Notes Receivable (Schedule D) 107,599.97 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (6j .00 6. Jointly Owned Property (Schedule Fl (7) 193,400.36 7. Transfers (Schedule G) (8) 553,455.90 g, Total Assets 8,691.11 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule Hl (lUj 531.7 5 10. Debts/Mortgage Liabilities/Liens (Schedule I) (11) q'22-2-`Bb- 11. Total Deductions (12) 544,233.04 .00 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (ioj 544,233.0 4 14. Net Value of Estate Subject to Tax NOTE: if an assessmentthat includepthe1tota1~of1ALL returnsaassessed~to7date,and 19 will reflect figures , 00 ASSESSMENT OF TAX: (15) 260,969.08 X 00 = 15. Amount of Line 14 at Spousal rate 283,263.96 X 045. 12,746.88 16. Amount of Line 14 taxable at Lineal/Class A rate (161 ~~ X 1 2 _ .00 (17) ~ , 00 17. Amount of Line 14 at Sibling rate ~ (~ X ~^ ;~ 18. Amount of Line 14 taxable at Collateral/Class B rate (18) ~, ,-, (19) +~;, °2,746.88 19. Principal Tax Due TAX CREDITS + AMOUNT ID r ruTCCCCT/PFN PAID ( ) hti ' DATE 1'4V1'(~~n 02-13-2003 CD002170 02-13-2004 CD003556 .00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-14-2004 T''96.12 t.: ~... p ~,," tY~ ~,. t~~R. TOTAL TAX CREDIT 12,746.88 BALANCE OF TAX DUE .00 INTEREST AND PEN. 4.68 TOTAL DUE 4.68 J e IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. pFREFUND.DSEEIREVERSECSIDEAOFATHISEFORM FOR)INSTRUCTIONS,DUE COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION I N H ER I TAN C E TAX DEPT. 280601 HARRISBURG, PA 17128-0601 STATEMENT O F ACCOUNT REV-1607 EX RFP (01-03) DATE 09-13-2004 ESTATE OF RICHART BARBARA S DATE OF DEATH 11-14-2002 FILE NUMBER 21 02-1045 COUNTY CUMBERLAND SHARON L NEWCOMER pCN 101 117 NITTANY DR Amount Remitted MECHANICSBURG PA 17055 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------- CUT ALONG THIS LINE ----------------°°' *** --------------- ---------- -----------------'-""'----- **~ INHERITANCE TAX STATEMENT OF ACCOU REV-1607 EX AFP (01-03) ESTATE OF RICHART BARBARA S FILE N0. 21 02-1045 ACN 101 DATE 09-13-2004 THIS STATEMENOFITHERPRINCIPAL TAXIDUE,FAPPLICATIONTOFTALLSPAYMENTSSTTHE CURRENT BALANCEEDANDTAIF.APPLICABLEO,w IS A SUMMARY A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-19-2004 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) CD002170 627.54 02-13-2003 .00 02-13-2004 CD003556 4.68- 07-25-2004 CD004221 ~ IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. .-~ ~-. AMOUNT ~Afp 11,9~~.22 19.6.12 4.68 TOTAL TAX CREDIT 12,746.88 0 ,~ i~`~ -,~ tom: --.i t`-4~I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ,~ ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), _._.. ...., .,~ n~(e w ocFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 12,746.88 .00 .00 .00 ~~ a INVENTORY REAL AND PERSONAL ESTATE OF Barbara L. Richart Late of Lower Allen Township, Cumberland County, PA Date of death: November 14, 2002 Social Security Number 198-30-3359 1. 578.851 shs. Fidelity Magellan Fund @82.43 2. 592.109 shs. Fidelity Contrafund, Inc. @38.91 3. 3070.185 shs. Fidelity Cap Tr Appreciation Fund @16.84 4. Miscellaneous jewelry and personal property 5. 1993 Acura Legend LS Sedan 6. Commerce Bank -savings account #0616267996 7. AmeriChoice Federal Credit Union -share account 8. AmeriChoice Federal Credit Union -share certificates 9. Real estate situate Lower Allen Township, Cumberland County, PA known and numbered as 11 Citadel Dr., Camp Hill, PA $ 47,714.69 23,038.96 51,701.92 3,500.00 10,765.00 ~° ~ ~ 59,472.20 ._, 6,862.77 ~;' 27,000.00 ~.., ~~ 30 0 .00 `y lJl ~ Total COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND , SS SHARON L. NEWCOMER and ANDREW L. RICHART, being duly sworn according to law, depose and say that they are the Co-Executors of the Estate of BARBARA S. RICHART, Deceased; that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of BARBARA S. RICHART, deceased, except real estate outside the Commonwealth of Pennsylvania and that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death. Sy~aorn to and subscribed before me this . 9 ~2h; day of February, 2004. ~4.~.~w[a i ,~. yQ~i~ Notary Public Notarial Seal Linda S. BIeA, Notary Public hlampton Twp., Allegheny County MY Gpmmis8bn expires OcL 24, 2005 Member, Pennsylvania Association Of Notaries 1 SHARON L. NEWCOMER ~': ci .L~ ~1~,yV' ~ ANDREW L. RICHART ; «:, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 August 18, 2003 „ Telephone ;_ (717) 787-3930 FAX (717) 772-0412 Mr Andrew L. Richart 1709 Main St. Mechanicsburg, Pa.17055 Re: Estate of Barbara S. Richart File Number 2102-1045 Dear Mr Richart: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before February 14,2004. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Sinc~r .~~,/ d .. `~' t ~ ,r °: r, i Claudia Maff~ pervisor Document Pro ssing Unit Inheritance Tax Division R~V-1500EX(6-00) REV-1500 V'- OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEPT. 280601 RESIDENT DECEDENT ~L-.!l..~ !!... ..L~'1-.s HARRISBURG, PA 17128.0601 COLNTY COOE YEAR N.J.1BER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ z Richart Barbara S. 198-30-3359 w DATE OF DEATH (MM-DD- YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE 0 W 11-14-02 7-1-39 REGISTER OF WILLS 0 w (IF APPLICABLE) SURVMNG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 0 Lake V. Richart II w IX] 1.0riginalRelurn 0 2. Supplemental Return 0 3. Remainder Return (dale of death prior to 12-13-82) "' ~$(J) 0 4. Umited Estate 0 4a. Future Interesl Compromise (dale of deathalllll' 12-12-82) 0 5. Federal Estate Tax Return Required u"'" w"-u :roo IX] 6. Decedent Died Testate (Attach copy of'Ml) 0 7. Decedent Maintained a Uving Trust (AIlach copy of Trust) 8. Total Number of Safe Deposit Boxes u"'.... - "-OJ "- 0 9. Utigation Proceeds Received 010. Spoosal Poverty Credit (dale of death between 12.31.91 and 1-1-95) IX] 11. Election to tax under Sec. 9113{A){AttachSch0) " f- TIiI$'SECTIQHM.I.IST!lI;;COMPt..l;'rEP.AI"L'CQRRE$f"QNPENCE;~Q;!i1Oi!lflDI;IilTIAI,,;TAX;~PRII.'tA'liIOi!l$IiPWQ.I:l!;.QIREC'Iil;!l,'liQi'i. z NAME COMPLETE MAILING ADDRESS w 0 Sharon L. Newcomer 117 Nittany Drive z 0 FIRM NAME (If App'''''"1 "- Mechanicsburg PA 17055 '" w '" '" TELEPHONE NUMBER 0 717/796-3145 u .......,,- 1. Real Estate (Sche<lule A) (1) 130,00GlOO lSOFFICIJ1,t.USE ONLY t,: 2. Stocks and Bonds (Schedule B) (2) 122,455.57 'T1 rn Closely Held Corporation, Partnership or Sole-Proprietorship CO 3. (3) ~ 4. Mortgages & Notes Receivable (Schedule D) (4) W 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 107,599.97 :J3 0 Z (Schedule E) );!.'...... ,p,;, 0 U1 ~ 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested ..J 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 193,400.36 ::l ~ (Schedule G or L) c:: 6. Total Gross Assets (total Lines 1 - 7) (6) 553.455.90 c( 0 9. Funeral Expenses & Administrative Costs (Sdledule H) (9) 8,691.11 w a:: 10. Debts of Decedent, Mortgage Uabilities, & Liens (Schedule I) (10) 531.75 11. Total Deductions (total Lines 9 & 10) (11) 9,222.86 12. Net Value of Estate (Line 8 minus Line 11) (12) 544.233.04 13. Charitable and Governmental BequestslSec9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Une 13) (14) 544,233.04 SEE INSTRUCTIONS FOR APPLICABLE RATES Z 15. Amount ofUne 14laxable at the spousal tax 0 260,969.08 X .O--.!! !;: rate, or transfers under Sec. 9116 (a)(1.2) (15) 0.00 283,263.96 xo 45 12.746.88 I-' 16. Amount of Line 14 taxable at tineal rate (16) ::l a.. 17. Amount ofUne 14 taxable at sibling rate X .12 (17) ::::!! 0 18. Amount of line 14 taxable atcottateral rate X .15 (16) 0 >< 19. Tax Due (19) 12.746.88 ~ 20.0 I.CliI;CKl'tl5RE.I!" ;y'QU~ERl;Qijl;ll'\'lNt$ARI;fQj.JOQf.~N;QVl!RPA'I'MI;N'r.1 STFPA42021F.1 > > BE SURETO ANSWER ALL QUESTIONS ON REVERsE SlDE AND REOHmK MilTH '" '" . Decedent's Complete Address: STREET ADDRESS 11 Citadel Drive CITY Camo Hill I STATE PA I ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line1g) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 12.746.88 11 CJ2327 627 54 3. InteresVPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 12.550.76 TotallnteresVPenalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 196.12 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 196.12 PLEASE ANSVllER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS No IX] IX] IX] IX] IX] IX] contains a beneficiarydesignalion? ............................... ........................ Iil 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 alt infonnation ofwhich preparer has any knowledge. SIGNAT OF PERSON ~~P SIBLE FOR FILING RETURN L ^l>>ti... ;:....{.<.X': /1- DATE ADDRESS 117 Nittany Dr. and 1709 Main st. both MechanicsburQ PA 17055 SIGNATUR~ 9F PRfP~RER OTHER THAN RE~RESENJlIT~VE ~A. ~~ [;IfJ ADDRESS 4068 Mt. Royal Blvd. #115. Allison Park. PA 15101 DATE oJ~ '.It' ''''ih' For dales ofdealh on or after July 1,1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)l. For dates of death on or after January 1, 1995, Ihe lax rate imposed on the net value oftransfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does nol exernol a transfer to a surviving spouse from tax and the statutory requirements for disclosure of assets and filing a tax retum 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 twenty-one years of age or younger at death to or for the use of a nalural parent, an adoptive parent, ora slepparent of the child is 0% [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on lhe net vaiue of transfers 10 or for the use ofthe decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)1. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)J. A sibling is defined, under Section 9102, as an individual who has at least one parent In common with the decedent, whether by blood or adoption. STFPA42021F.2 REV-1502 EX + (1-97)(1) COMMONWEALTH Of' PENNSYlIJAN~ INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Richart, Barbara S. 21-02-01045 All raal property oWI'MKI solely or as a tenant in convnon must be reported at fairmarket value. Fair martet value is defined as the price al which property would be exchanged between a willing buyer and a wining sener, neither beIng compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION ALL that certain lot or piece of ground situate Township of Lower Allen, Cumberland County, PA being Tax Parcel #13-23-0547-585 with single family dwelling erected theron known and numbered as 11 Citadel Drive, Camp Hill, PA Appraisal attached VALUE AT DATE OF DEATH 130,000.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 130 000.00 STFPA42021F.3 REV-1503 EX -+ (1-97) (I) COMMONl'<<AL,H Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Richart, Barbara S. All property jolntly-ownod with th& right fA survivorship mUll be disclosed on Schedule F. ITEM NUMBER DESCRIPTION FILE NUMBER 21-02-01045 1. 578.851 shs. Fideltly Magellan Fund @82.43 VALUE AT DATE OF DEATH 47,714.69 2. 592.109 shs. Fidelity Contrafund, Inc. @38.91 23,038.96 3. 3070.185 shs. Fidelity Cap Tr Appreciation Fund @16.84 51,701.92 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 122.455.57 STFPA42.021FA REV.1508 EX + (1-97) (I) COMMO~LTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Richart. Barbara S. FILE NUMBER 21-02-01045 Include \he procee<ls of litigation arid the date \he proceeds were rer;ei\le<l by \he ealale. All property jolntly-ownecl with the right of survlvOIShip must be disclOlOCl on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Miscellane jewelry, personal property and furnishings 3,500.00 2. 1993 Acura Legend LS Sedan 10,765.00 3. Commerce Bank - premier savings account #0616267996 59,472.20 4. AmeriChoice Federal Credit Union - share account #33905 6,862.77 5. AmeriChoice Federal Credit Union - share certificates 27,000.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 107599.97 STF PA42021 F.9 - REV-1510 EX + (1-97) (Il COMMONWEALTH OF PENNSYl\lANlA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Richart, Barbara S. FILE NUMBER 21-02-01045 This sd1edule must be completed and filed if the answer to any of questions 11hrough 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERlY %OF ITEM IN::LtDE TI-E tw.1E OF TI-E TRANSFEREE, TJ-EIR RB.ATIONSHP TO DeCEDENT 00 TtE DATE DATE OF DEATH DECD'S EXCLUSION TAXABLE VAlUE NUMBER OF TRANSFER. ATTACH A COPY OF HE DEED FOR REAl ESTATE. VAlUE OF ASSET INTEREST {IF APPUCPaLEI 1, Fidelity Investments - IRA account #2BV-180688 Lake V. Richart II, spouse, beneficiary 85,367.00 100 85,367.00 The following IRA and annuity accounts have decedent's children, Sharon L. Newcomer and Andrew L. Richart as the beneficiary: 2. American Funds - IRA #68045668 28,333.16 100 28,333.16 3. Scudder - regular IRA #03-439363-2 8,768.84 100 8,768.84 4. Scudder - Roth IRA #01-133280847-4 5,890.53 100 5,890.53 5. Scudder - Annuity contract #GN116862 58,527.33 100 58,527.33 6. Phoenix Investments Partners - SEP IRA #5337233 6,513.5 100 6,513.50 TOTAL (Also enter on line 7, Recapitulation) $ 193 400.36 (If more space is needed, insert additional sheets of the same size) STfPM'ZQ'Z1F.11 REV.1511 EX + (1.97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Richart, Barbara S. FILE NUMBER 21-02-01045 Debts of decedont must be "IlOrtad on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Cremation Society of PA 2,055.00 2. Newspaper and flowers 243.11 3. Memorial service 300.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City Stale Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (I decedenfs address is nollhe same as c1~manfs, attacI1 explanation) Claimanl Lake V. Richart II Street Address 11 Citadel Drive City Camp Hill Stale PA Zip 17011 R~ationship of Claimanlto Decedenl spouse 3,500.00 4. Probate Fees 169.00 5. Accountant's Fees 1,500.00 6. Tax Return Preparer's Fees 7. Vehicle transfer fee 6.00 8. Re/Max Realty - appraisal fee 100.00 9. Out-of-pocket expenses for co-executors for travel, fax, copies, overnight mail and telephone 500.00 10. Safe deposit box fee for safekeeping of securities 28.00 11. Register of Wills - filing fees 290.00 TOTAL (Also enter on line 9, Recapitulation) $ 8691.11 .. (If more space IS needed, Insert additional sheets of the same size) STfPM2021F.12 REV-1512 EX + (1-97)(1) COMMONWEALTH OF PENNS'flVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEr DEBTS OF DECEDENT, MORTGAGE LIABIUTlES, & UENS ESTATE OF Richart, Barbara S. FILE NUMBER 21-02-01045 Include unreimbursed medical AYNN'lSGS. ITEM NUMBER DESCRIPTION AMOUNT 276.75 90.00 165.00 1. 2. 3. Telephone, cable, electric, sewer and trash charges Medical Fitness - professional services House cleaning fees unpaid at death TOTAL (AlsO enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 531.75 STFPA42.Q2'F.'3 REV.1513 EX + (9..QO) COMMON\^iEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Richart Barbara S FILE NUMBER 21-02 01045 - RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Lake V. Richart II (Schedule E #1 and #2) spouse $14, 265 2. Lake V. Richart II (Schedule G #1) spouse $85,367 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, Insert additional sheets of the same size) STFPA42021F.14 REV-1514 EX + (1-97) (I) COMMONWEALTH OF PENNSYlVANIA INHERITANCE 1M RElURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER Richart, Barbara S. 21-02-01045 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or alter 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ~ Will Dlnte!Vivos Deed ofTrust 0 other . ..'...'.',..."...'.... ....'..,..''''S.. ..,.,...., .......E.. ...."I.N.",.. .,E......S...'..C......... ',,'.".C. .,....u..,.'.',,,..,,,,,....."'..,.'" '....'..'.'.', .... ... . 'WflJ;' 'I!il iII"i '" it: ru;; ]!""Ii.i.:' '1W"!l'[J\irt: ::+i"iY::;;'<;""",." ' NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE Lake V. Richart II 1-25-42 61 IXJ Life or OTerm olYears o Ufe or OTenn 01 Years o Ufe or OTerm 01 Years OUfe Dr OTenn alYears 1. Value of fund from which life estate is payable $ 336,567.68 2. Actuariallactor per appropriate table as supplied by Dept of Revenue .47936 Interest table rate - 03112% 06% 010% JX]Variable Rate % 3. Value of life estate (Line 1 multiplied by Line 2) $ 161,337.08 NAME(S) OF ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE o Life or 0 Term of Years OUfeor OTenn 01 Years o Life or OTerm 01 Years o Ufe or OTenn of Years 1. Value of fund from which annu~y is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payout - o Weekly (52) 0 Bi-weekly (26) 0 Monthly (12) o Quarterly (4) 0 Semi-annually (2) o Annually (1) OOther() 3. Amount of payout per period $ 4. Aggregate annual payment, Line 2 mulliplied by Line 3 5. Annuity Factor (see instructions) Interest table rate 03112% 06% 010% o Variable Rate % 6. Adjustment Factor (see instructions) 7. Value of annuity .If using 3 112%, 6%, 10%, or IT variable rate and period payout is at end of period, calcuiation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulling life or annu~y interest(s) should be reported at the appropriate tax rate on Lines 13, 15,16 and 17. (II more space Is needed, insert additional sheets 01 the same size) STFPA42.021F.15 REV-1649 EX + (1-97) (I) COMMONW9.lTH Of' PENNS~\JAH\A INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Richart, Barbara S. 21-02-01045 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113 (A) of the Inheritance & Es1aIe Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Familv Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or simiiar arrangement meets the requirements of Section 9113 (A), and: a. The trust or simliar arrangement is listed on Schedule O. and b. The vaiue of the trust or similar arrangement is entered in whole or in part as an assol on Schedule 0, then the transferor's palSonal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxabie transfer on Schedule O. the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxabie asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION VAlLE Family Trust per Article IV of Last Will and Testament, calculated as follows: Real estate per Schedule A Securities per Schedule B Schedule E, items 3,4 and 5 Less: debts and expenses per Schedules H & I 130,000.00 122,455.57 93,334.97 (9,222.86) ~ATh~ ~ PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to taxis being made. DESCRIPTION VAlle Family Trust per Article IV of Last Will and Testament, calculated as follows: Real estate per Schedule A Securities per Schedule B Schedule E, items 3,4 and 5 Less: debts and expenses per Schedules H and I 130,000.00 122,455.57 93,334.97 (9,222.86) Part B Total $ (If more space is needed. insert additional sheets of the same size) 336567.68 STF PA42021 F.17 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG., PA 17128-0601 SHARON L NEWCOMER 117 NITTANY DR MECHANICSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE 07-19-2004 ESTATE OF RICHART DATE OF DEATH 11-14-2002 FILE NUMBER 21 02-1045 COUNTY CUMBERLAND ACN 101 Aeoun~ Remi~ad BARBARA S HAKE CHECK PAYABLE AND REH'rT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *-~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RICHART BARBARA S FILE NO. 21 02-1045 ACN 101 DATE 07-19-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 5. Closely Held S~ock/Par~narship In~eras~ (Schedule C) ($) ~. Hor~gages/No~as Reca/vable (Schedule D) (~) 5. Cash/Bank Deposits~Misc. Personal Propar~y (Schedule E) 6. Jo/n~ly Owned Propar~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To*al Asse~s APPROVED DEDUCT/ONS AND EXEMPTIONS: 9. Funeral Expensas/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabi11~ies/Liens (Schedule I) (10) 11. To'al Deductions 12. Ne~ Value of Tax Re~urn 150z000.00 122z455.57 .00 .00 107z599.97 .00 193~400.$6 (B) 8,691.11 531.75 (11) (12) 13. NOTE: Chari~able/Governeen~cal Bequest:s; Non-eZac~ed 9115 Trusts (Schedule J) (13) Na~ Value of Es~a~ce Sub~ec~ ~o Tax (lq) Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. (15) (16) (17) (18) ASSESSMENT OF TAX: 15. Amoun~c of L/ne 1~ a~ Spousal ra~a 16. Amoun~ of L/ne 1~ ~axable a~ Lineal/Class A ra~a 17. Amoun~ of L/nm 1~ a~ Sibl/ng ra~e 18. Amoun~ of L/nm 1~ ~axable a~ Colla~ceral/Class B ra~e 19. Pr/nc/pal Tax Due TAX CREDITS: PAYMENT RECE/PT DISCOUNT (+J DATE NUHDER INTEREST/PEN PAID (-) 02-13-2003 CD002170 627.54 02-13-2004 CD003556 .00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-14-2004 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. NOTE: To insure proper credi~ ~o your account, submi~ ~he upper pore/on of ~h/s form w/~h your ~ax payment. 12,746.88 t~ BALANCE OF TAX DUE .00 INTEREST AND PEN. 4.68 4.68 ( ZF TOTAL DUE ZS LESS THAN $1,, NO PAYMENT ZS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 260,969.08 x O0 = .00 283,263.96 x 045= 12,746.88 12 .00 ' = .oo TOTAL TAX CREDXT / TOTAL ~UE 544,233.04 .00 544,233.04 18 and 19 Nill 553,455.90 RESERVATION: Estates of decedents dying on or before December 11, 19BI -- if any future interest in the estate is transferred in possession er enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR)= OBJECTIONS: AOHIN- ISTRATIVE CORRECTIONS: DISCOUNT= PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act ZS of Z000. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Rsgister of Rills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara availabIa at the Office of the Register of Hills, any of the 13 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: I-BO0-361-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount ar interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Beard of Appeals, Dept. 181021, Harrisburg, PA 17128-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150I) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dscedent's death, a five percent (51) discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the sase manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 1981 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19Bi through 1004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 201 .000548 ~)-8-8-1991 IZZ .000301 ~ 91 .000247 1983 16Z .0004S8 1991 91 .000147 ZOOZ 61 .000164 1984 IIX .000301 199S-1994 72 .000191 ZOOS 52 .000137 1985 131 .000356 1995-1998 92 .000247 2004 41 .000110 1986 IOZ .000174 1999 71 .000191 1987 lOX .000174 ZOO0 71 .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is Bads after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOFREVENUE BUREAU OFINDIVIDUAL TAXES DEPT. 280601 HARRISBURGi PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 004221 NEWCOMER SHARON L 117 NITTANY DRIVE MECHANICSBURG, PA 17055 fold ESTATE INFORMATION: SSN: 198-30-3359 FILE NUMBER: 2102- 1 045 DECEDENT NAME: RICHART BARBARA S DATE OF PAYMENT: 08/02/2004 POSTMARK DATE: 07/25/2004 COUNTY: CUM BERLAN D DATE OF DEATH: 11 / 14/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $4.68 TOTAL AMOUNT PAID: $4.68 REMARKS: SEAL CHECK# 115 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS m BUREAU OF INDZVIDUAL TAXES INHERTTANCE TAX DIVISTON DEPT. 280601 HARRZSBURG, PA 171Z8-0601 COHMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEt4ENT OF ACCOUNT REV-Z[07 EX AFP (01-05) SHARON L NEWCOMER 117 NITTANY DR MECHANICSBURG PA 17055 DATE 09-15-2004 ESTATE OF R*rCHART DATE OF DEATH 11-14-ZOOZ FZLE NUHBER 21 02-1045 COUNTY CUMBERLAND ACN 101 I Amoun'l: Remi'l:'l:md BARBARA S HAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGTSTER OF WZLLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17015 NOTE: To insurm proper crmdi~ ~o your account, submi* ~he upper por~:ion of *his form wi~:h your *ax payment. CUT ALONG THXS LXNE ~ RETAZN LOWER PORTXON FOR YOUR RECORDS ~ ESTATE OF RTCHART BARBARA S FZLE N0.21 02-1045 ACN 101 DATE 09-15-2004 THZS STATEMENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHOWN BELO# ZS A SUMMARY OF THE PRZNCZPAL TAX DUE., APPLZCATZON OF ALL PAYMENTS,, THE CURRENT BALANCE., AND., ZF APPLZCABLE., A PROJECTED ZNTEREST FZGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTHENT: 07-19-2004 PRZNCZPAL TAX DUE: ........................................................................................................................................................................................................................... 12,746.88 PAYMENTS (TAX CREDITS): PAYMENT DATE 02-15-2003 02-13-2004 07-25-2004 RECEZPT NUMBER CD002170 CD003556 CD004221 DZSCOUNT (+) :NTEREST/PEN PAZD (-) ZF PAZD AFTER THZS DATE., SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1., NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" 627 .00 4.68- 11,9~.22 14.68 TOTAL TAX CREDZT 12,746.88 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. ) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/10/2005 NEWCOMER SHARON L 117 NITTANY DRIVE MECHANICSBURG, PA 17055 RE: Estate of RICHART BARBARA S File Number: 2002-01045 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/14/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, l - ~.~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge \..-...Cr Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/10/2005 RICHART ANDREW L 1709 MAIN STREET MECHANICSBURG, PA 17055 RE: Estate of RICHART BARBARA S File Number: 2002-01045 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/14/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ GLENDA FAPJ~ER STRP.SBAUGH REGISTER OF WILLS cc: File Counsel Judge Llf Register of'VViHs of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Barbara S. Richart Date of Death: 11/14/2002 Estate No.: 2/- 02 - 01045 . Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes I~l No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. lfthe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No pa b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No ~ c. Copies of receipts, releases, joinders and approval oHormal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. I!.'i. (AMci- Signature .11,N tJ ILE IV / I~"'- J. I2cHAJt. 'T Date: II j, "1(0 S- f Name ;:-::. f 701 j11!f/,N )( Address j'VlccH. /,1 (70)) 7(7 - 7CJ. b- 6z.-t{O Telephone No. c_- t ") Capacity: ~ Personal Representative o Counsel for personal representative i... -.,~~ vt; Register of Wills of Cumberland County STATUS REPORT lJNDER RULE 6.12 Name of Decedent: Barbara S. Richart Date of Death: 11/14/2002 Estate No.: 21 - 02-01045 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes Kl No 0 2. lfthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No I]l b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No Qg c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. OJ f) Date Ilfl'!I"! ~P/l..-rb...~ Signature ShCAX-On L. 't\Je.u;comer Name JI, ~J\UJ'IY Dr, m((h1.nIC~~,?A Address _ (10 c;r:;- r'l-rqfo- 314-~ Telephone No. ') (:~:' ',J ; '. ' Capacity: 1R1 Personal Representative o Counsel for personal representative Vb-