HomeMy WebLinkAbout05-19-111505610143
REV-1500 EX (01-10) j4
i.i.T OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 80X.280601 INHERITANCE TAX RETURN 21 10 1030
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
205 03 8464 09 20 2010
Decedent's Last Name Suffix
CONNOR
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's Social Security Number
Date of Birth
03 12 1922
Decedent's First Name MI
LESTER G
Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Return
4. Limited Estate ~ qa, Future Interest Compromise
(date of death after 12-12-82)
a g Decedent Died Testate
(Attach Copy of Will) ~ ~ Decedent Maintained a Living Trust
(Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Sppousal Povertir Credit date of death
bbtween 12-31 ~J1 and -1-95)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
1
8. Total Number of Safe Deposit Boxes
11.Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
EDMUND G MYERS (717) 761 4540
First line of address
301 MARKET STREET
Second line of address
PO BOX 109
City or Post Office State ZIP Code
LEMOYNE PA
Correspondent's a-mail address: egm~jdsw.com
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
~S4CNATURE OF PERSON RE RISIBLE 0~!' FILING RETURN DATE
DRES
r
465 Fairway Drive, Cama Hill, PA 17011
Marv C Connor
SIGNAT OF PREPA ER TH R THAN REPRESENTATIVE DATE
EDMUND G. MYERS
ADDRESS
301 MARKET STREET, Lemoyne, PA
Side 1
1505610143 1505610143 J
J
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Connor, Lester G 205 03 8464
RECAPITULATION
1. Real Estate (Schedule A) ....................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4.
5• Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ............... 5. 105 , 175.42
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers 8~ Miscellaneous I~q Probate Property
(Schedule G) U Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 1 O 5 , 17 5 . 4 2
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 364.50
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10.
11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 3 64.5 0
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 1 O 4 , 810.92
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ............................................... 13. 5 0 0 . 0 0
14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14, 104 , 310.92
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) x .o0 104 , 310.92
15.
0.00
16. Amount of Line 14 taxable
0
0 0
16
0. 0 0
.
at lineal rate X .045 .
17. Amount of Line 14 taxable
0
0 0
17
0
0 0
.
at sibling rate X .12 . .
18. Amount of Line 14 taxable
0
0 0
18
0
0 0
.
at collateral rate X .15 . .
19. Tax Due .................................................................................................................. 19. 0 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
L 1505610243 1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-10-1030
DECEDENT'S NAME
Connor, Lester G
STREET ADDRESS
465 Fairway Drive
CITY
Camp Hill STATE
PA SIP
17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
0.00
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT.
(1)
0.00
0.00
~.~~
Total Credits (A + B) (2)
(3)
(4)
(5)
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred :............................................................................... ^
b. retain the right to designate who shall use the property transferred or its income :.................................. ^ ^x
c. retain a reversionary interest; or ............................................................................................................... ^
d. receive the promise for life of either payments, benefits or care? ............................................................ ^ ^x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .................................................................................................................... ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................................. ^ 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.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)].
. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in
72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)J.
. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (a) (1.3)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Connor, Lester G 21-10-1030
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1580 Schedule E (Rev. 6-98)
REV-1151 EX+ X10-06)
COM IN~F~Ry~AAEN~DE~EDN~N$,RL-~jANIA
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
- __
ESTATE OF FILE NUMBER
Connor, Lester G 21-10-1030
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
MBER
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zia
Year(sl Commission raid
2. Attorney's Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zit,
Relationship of Claimant to Decedent
4. Probate Fees 334.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 30.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 364.50
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Connor, Lester G 21-10-1030
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Cumberland County Register of Wills Office -Filing Fees for Inheritance Tax and Inventory
H-B7
30.00
30.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
REV-1513 EX+(11-08)
COM INHERITAN~~ ~ RET~RNVANIA
REE33IDEN DEc%EDEEN
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Connor. Lester G ~~ _~ n_~ non
NUMBER
NAMEAND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
RELATIONSHIP TO
DECEDENT - -
SHARE OF ESTATE
AMOUNT OF ESTATE
(Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
1 Mary Connor Spouse Entire Estate
465 Fairway Drive
Camp Hill, PA 17011
Tota I
Enter dollar amounts for distributions shown above on lines 1 5 throu h 18 on Rev 150 0 cover sheet, as a ro riate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
~ Church of Good Shepherd 500.00
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 500 00
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
ESTATE OF LESTER G. CONNOR
SCHEDULE OF EXHIBITS
EXHIBIT A
EXHIBIT B
EXHIBIT C
EXHIBIT D
Last Will and Testament for Lester G. Connor signed and dated
January 6, 1997
Codicil to Last Will and Testament for Lester G. Connor signed
and dated December I1, 2009
Date of Death Valuation for Ameriprise Financial -LTC Premium
Return Account
Date of Death Valuation for Janney Montgomery Scott LLC
:442235
099999-00005/December 26, 1996/HAJ/PAR/59702
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I, LESTER G. CONNOR, of East Pennsboro Township, Cumberland County,
Pennsylvania, declare this to be my Last Will and revoke any Will previously made by
me.
ITEM I: DEBTS.
1.0. I direct that all my debts and funeral expenses, including my gravemarker,
and all expenses of my last illness that my estate is obligated to pay shall be paid from
my residuary estate as a part of the expense of the administration of my estate.
ITEM II: TANGIBLE PERSONAL PROPERTY.
2.1. Except for any items excluded below and any items eru~nerated in the Letter
of Instruction referred to below, I bequeath to my wife, MARY C. CONNOR, all
tangible personal property, including but not limited to clothing, jewelry, heirlooms,
furniture, household, garden and lawn furnishings, equipment and supplies, bedding,
rugs, carpets, household goods, linen, silver, silverware, plate, china, glass, glassware,
pictures, paintings, antiques, works of art, clocks, books, ornaments, personal effects,
motor vehicles, and all other similar articles, which I own, and the insurance thereon, if
my wife survives me by thirty (30) days.
099999-00005/December 26, 1996/HAJ/PAR/59702
If my wife, MARY C. CONNOR, is not living on the thirty-first (31st) day after
my death, I bequeath such tangible personal property to my daughters, CLARE-ANN M.
HOCKENSMITH and PATRICIA C. ADAMS,
Notwithstanding any other provisions in this Item II, I may leave a separate, dated
and unsigned Letter of Instruction, which I shall place with my Will and my attorney, or
with either, containing directions as to the ultimate disposition of certain of the property
bequeathed under this Item II; such Letter of Instruction shall determine the distribution
of such items.
ITEM III: MARITAL DEDUCTION TRUST:
3.1. If my wife, MARY C. CONNOR, survives me (and I direct that for
purposes of this Item of my Will she shall be deemed to have survived me unless it
appears unmistakably that she predeceased me), and if the federal estate tax due because
of my death will be reduced by making this gift for her benefit, I give, devise and
bequeath to my, Trustee hereinafter named, IN TRUST, the least amount (based upon
values as finally determined for federal estate tax purposes) as shall be needed for the
federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest
possible figure after full use of all other deductions and credits allowable in calculating
the federal estate tax. However, the state death tax credit shall only be taken into account
to the extent that it does not increase the amount of tax payable to any state.
Accordingly, I direct that:
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099999-00005/December 26, 1996/HAJ/PAR/59702
A. If the marital deduction, or any other similar benefit, is allowable with
respect to any property, including property held by entireties, which my wife,
MARY C. CONNOR, has received prior to my death or at my death will receive
otherwise than pursuant to this Item III, the value of such property shall be taken
into consideration in calculating the size of the gift under this Item 3.1.
B. No property ineligible for the marital deduction, or any similar
benefits, shall be distributed to this gift for my wife, MARY C. CONNOR,
pursuant to this Item 3.1.
C. Either cash or investments or both may be allocated to any gift under
this Item 3.1.
D. Any property allocated under this Item 3.1 in kind shall be valued at
the value which it is finally included in my gross estate for federal estate tax
purposes, provided that the aggregate market value thereof on the date of
allocation (plus the value as finally determined for federal estate tax purposes of
all other property qualifying for the marital deduction) is at least equal to the
dollar value of the marital deduction as finally determined for federal estate tax
purposes .
E. My wife, MARY C. CONNOR, shall be paid the entire income from
the principal in such periodic installments as the Trustee shall find convenient, but
at least. as often as quarter-annually or else applied directly for her benefit by the
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099999-00005/December 26, 1996/HAJ/PAR/59702
Trustee. Income that accrues between the date of the last distribution to MARY
C. CONNOR and the date of her death shall be distributed to her estate.
F. My wife, MARY C. CONNOR, is hereby given a power to appoint
by Will to her estate or to others, in such manner and for such estates as she may
appoint, exercisable only by specific reference by her alone and in all events over
the assets of this Trust.
G. As much of the principal of this Trust as the Trustee may from time
to time think advisable for the support of my wife, MARY C. CONNOR, or
during illness or emergency shall be either paid to her or else applied directl for
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her benefit by the Trustee.
H. In addition to the above provisions, my wife, MARY C. CONNOR,
.shall have the power to direct my Personal Representative to distribute directly to
her that which is to go into this Marital Deduction Trust and if she does not so
direct and as a consequence said Trust is funded, she shall have the power to
withdraw such amounts from principal as she shall desire from time to time
including the entire exhaustion of principal.
I. If my wife, MARY C. CONNOR, shall fail, either wholly or in part,
to exercise effectively the power of appointment created in Paragraph 3.1. F of this
ITEM III, the unappointed principal shall be added to and thereafter treated as part
of the principal of my resid~.~ary estate passing under ITEM IV hereof, provided
that unless my wife directs otherwise in her Will, the Trustee shall first deduct and
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099999-00005/December 26, 1996/HAJ/PAR/59702
pay to the personal representative of my wife's estate an amount certified by my
personal representative to equal the additional death taxes and administration
expenses which would not have been payable from her estate if the value of the
remaining principal of the Marital Deduction Trust had not been included in her
estate.
J. If any provision. of my Will shall result in depriving my estate of the
marital deduction for federal estate tax purposes, such provision is hereby revoked
and my Will shall be read as if any portion thereof inconsistent with allowance of
the marital deduction for federal estate tax purposes is null and void.
K. I direct that this Marital Deduction Trust shall be preferred over all
other legacies and devises.
ITEM IV. CREDIT BYPASS TRUST:
4.1. I give, devise and bequeath all the rest, residue and remainder of my estate
to my Trustee hereinafter named, IN TRUST, for the following uses and purposes:
A. To pay the net income therefrom at least as often as quarter-annually
to my wife, MARY C. CONNOR, for and during her lifetime.
B. As much of the principal of this Trust as my Trustee, in its sole
discretion may from time to time think advisable for ~ my wife's support in her
accustomed manner of living shall be either paid to her or else applied directly for
-5-
099999-00005/December 26, 1996/HAJ/PAR/59702
her benefit by my Trustee after taking into account her other available assets and
sources of income. Insofar as practical no principal of this Trust shall be paid to
my wife, MARY C. CONNOR, or applied for her benefit as long as any principal
remains in the Marital Deduction Trust created in ITEM III.
C. My Trustee may apply the net income of this Trust for the support of
my wife, MARY C. CONNOR, should she by reason of age, illness or any other
cause in the opinion of my Trustee be incapable of dispersing it.
D. Upon the death of my wife, MARY C. CONNOR, the Trustee shall
distribute all of the principal and income of the Trust to my then living issue, per
stirpes, provided, however, if pursuant to this subparagraph D my granddaughter,
CHRISTY ANN HOCKENSMITH, is entitled to a share, said share shall be aid
P
to the CHRISTY ANN HOCKENSMITH DISCRETIONARY
SUPPLEMENTAL NEEDS TRUST.
ITEM V. FAILURE TO SURVIVE.
5.1. If my wife, MARY C. CONNOR, fails to survive me, all the rest, residue
and remainder of my estate I give, devise and bequeath to my then living issue, per
stirpes, provided, however, if pursuant to this paragraph S.1 my granddaughter,
CHRISTY ANN HOCKENSMITH, is entitled to a share, said share shall be paid to the
CHRISTY ANN HOCKEN5MITH DISCRETIONARY SUPPLEMENTAL NEEDS
TRUST.
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099999-00005/December 26, 1996/HAJ/PAR/59702
ITEM VI: PAYMENT OF DEATH TAXES.
6.1. All federal, state and other taxes payable because of my death, with respect
to property forming my gross estate for tax purposes, whether or not passing under this
Will, including any interest or penalty imposed in connection with such tax shall be
considered a part of the expense of the administration of my estate and shall be paid from
that part of my residuary estate passing pursuant to ITEM IV or ITEM V hereof without
apportionment or right of reimbursement. All such taxes on present or future interest
shall be paid at such time or times as my personal representative may think proper,
regardless of whether such taxes are then due. I further direct that any and all such taxes
shall be paid from and deducted from my residuary estate prior to the calculation of the
shares of the residuary beneficiaries, so that each residuary beneficiary, charitable or not
shall bear a portion of the burden of such taxes.
ITEM VII: ELECTIONS.
7.1. My Personal Representative shall have full power to exercise, in her sole
and absolute discretion, any elections provided by the Internal Revenue Code, other
statutes and regulations, state and federal, relating to the administration of my estate,
including but not limited to the following:
A. To join with my wife or her Personal Representative in the filing of
a joint income tax return for any period for which such a return may be permitted,
without requiring her or her estate to indemnify my estate against liability for the
tax attributable to her income, and to consent for federal gift tax purposes to
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099999-00005/December 26, 1996/HAJ/PAR159702
having gifts made by my wife during my lifetime treated as having been made one-
half of my wife and one-half by me.
B. To make the election described in Section 2056(b)(7) of the code in
respect to all qualified terminable interest property (or any specific portion thereo
includible in my gross estate to such extent as my Personal Representative shall
deem to be in the best interests of my estate and beneficiaries thereof, and any
determination made in good faith by my Personal Representative to make or not
to make such election shall be binding and conclusive upon each person having any
interest in my estate and shall not be subject to question or exception in any
manner or proceeding whatsoever or by any person whomsoever.
C . To make the allocation of the GST exemption allowed to an individual
pursuant to Section 2631(a) of the code in such manner as my Personal
Representative shall deem to be in the best interests of my estate and beneficiaries
" thereof, any determination made in good faith by my Personal Representative with
respect to such allocation shall be binding and conclusive upon each person having
an ,interest in my estate and shall not be subject to .question or exception in an
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manner or proceeding whatsoever or by any person whomsoever.
D. To choose the alternate valuation date for federal estate tax purposes,
without regard to whether the size of any marital deduction shall will be increased
or decreased thereby, without requiring reimbursement.
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099999-00005/December 26, 1996/HAJ/PAR/59702
ITEM VIII: MISCELLANEOUS.
8.1. Nonalienation. The income and principal of any Trust or fund as shall or
may become distributable to any person (whether the interest of such person be present
or future, vested or contingent, direct or indirect) in accordance with the provisions of
this Will shall not, until the actual distribution thereof to the person entitled thereto, be
subject to the debts, obligations, liabilities or engagements of such person, or to
execution, attachment or other judicial process of whatsoever character and howsoever
termed, or be assignable voluntarily, involuntarily or by operation of law or otherwise
howsoever and the distribution thereof shall not be anticipated. Nothing in this Section
shall be construed or deemed to curtail to any extent any power of appointment provided
for in this Will or any power, authority or discretion given to or vested in the Trustee by
the provisions of this Will or by law to make distribution and expenditure of. income and
principal of any Trust or fund in accordance with the provisions of this Will.
8.2. Distributions for Minors. Where under the provisions of this Will the
Personal Representative or Trustee is authorized to distribute or expend the income or
principal of any Trust or fund to, or for the benefit of, a person who is a minor, they
may distribute such income or principal directly to such minor, to the person having
custody of him or her, to the guardian of his or her estate, to the guardian of his or her
person or to a custodian for such minor under any applicable Uniform Gifts (or
Transfers) to Minors Act, whether previously appointed or appointed by them for the
purpose of receiving such distribution, all without liability on the part of them to see to
the application thereof and without required bond or surety.
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099999-00005/December 26, 1996/HAJ/PAR/59702
8.3. Corporate Distributions. Corporate distributions received in shares of
the distributing corporation shall be allocated to principal, regardless of the number of
shares and however described or designated by the distributing corporation.
8.4. Disclaimer. If my wife or the personal representative of my wife
disclaims in whole or in part any property or interest therein otherwise distributable
pursuant to 3.1 such property or interest so disclaimed shall be distributed to the Trust
created by 4.1 hereof to become and be a part of the Trust estate thereof. Unless the
disclaimer by my wife or the personal representative of my wife, as the case may be,
shall specifically provide otherwise, such disclaimer shall not affect any of the provisions
of the said Trust relating to my wife.
8.5. Death Taxes. Unless the context shall clearly indicate otherwise, "Death
Taxes" shall mean (i) all federal estate taxes and all local, state and foreign estate,
inheritance, transfer, legacy, succession and similar taxes which by reason of my death
may be properly imposed upon, applicable to or payable with respect to any property or
interest in property which may be included as part of my estate for the purposes of such
taxes, or any one or more of them, including any property that may not be a part of my
estate for administration purposes, and (ii) all generation-skipping taxes (if any) payable
at my death with respect to all transfers of property constituting direct skips (as defined
in Section 2612 (c) of the Code) of which I am the transferor other than a direct skip
resulting from a disclaimer or to the extent that ageneration-skipping tax exemption is
claimed with respect thereto, and any interest and penalties thereon, but "Death Taxes"
shall not include (i) any of such taxes attributable to (a) qualified terminable interest
property in which I may have a qualifying income interest for life, (b) property over
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099999-00005/December 26, 1996/HAJ/PAR/59702
which I may have a power of appointment, which power was given by someone other
than me, or (c) property not included in my estate for administration purposes and with
respect to which a governing instrument directs the fiduciary or other legal owner thereof
to pay from such property a share or portion of such taxes or (ii) any generation-skipping
tax except as otherwise specifically provided herein, or any interest or penalties on any
of the same.
8.6. Accumulated Income. In the event any income of any Trust or fund
created herein shall be accumulated, such income may (but need not) be separately
accounted for in an accumulated income account. At any particular time with respect
to each such Trust or fund, the Trustee's power to dispose of income under the provisions
of this Wi11 shall for all purposes include the power to dispose of any accumulated income
then on hand.
ITEM IX: POWERS OF FIDUCIARIES.
9.1. A~plicabilitY. The provisions of this ITEM shall be applicable (unless the
context clearly requires otherwise) to the administration and management of my estate and
each fiduciary account created under this Will, and the terms "Fiduciary" or ":Fiduciaries"
shall mean whichever of my Personal Representative, Trustee or other fiduciaries, ,and
the term "trust estate" shall mean whichever of my estate or such other fiduciary accounts
the provisions of this Item are being applied to at the particular time.
9.2. Administrative Powers of Fiduciary. In the administration and
management of my estate and any fiduciary account created under this Will and in the
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management; investment and reinvestment of the Trust estate thereof, my Fiduciaries
shall have and may exercise (subject to the provisions of 9.3. of this ITEM IX and to any
other provision of this Will limiting or qualifying in any way any power;, authority or
discretion of my Fiduciaries) full power, authority and discretion without the necessity
of obtaining the order of any court to do all acts, to execute, acknowledge and deliver all
writings and to exercise for the benefit of all persons who maybe or become beneficiaries
under the provisions of this Will any and all powers, authorities and discretions given to
or vested in such Fiduciaries by the provisions of this Will or by law. By way of
illustration but not (imitation, my Fiduciaries shall have and may exercise the following
powers
A. To retain property in the form and character in which the same shall
be received;
B. To sell, convey, mortgage, lease for any term whatever, transfer,
exchange and dispose of, either publicly or privately, the whole or any part of the
Trust estate;
C . To grant options for such period as my Fiduciaries shall deem
advisable for the sale, conveyance, lease, transfer, exchange or other disposition
of the whole or any part of the Trust estate and to exercise any option at any time
held as part of the Trust estate;
D. To invest and reinvest the whole or any part of the Trust estate in any
kind of property, real, personal or mixed, or undivided or part interests therein,
- 12-
099999-00005/December 26, 1996/HAJ/PAR/59702~
including stocks, bonds, notes, securities, minerals and other natural resources,
limited partnerships, common trust funds, interest bearing accounts and other
property of whatsoever character, located in the United States or abroad all
statutory and other limitations as to the investment of funds, now or hereafter
enacted or in force, being hereby waived and without obligation to diversify the
same and without liability for any decline in the value thereof;
E. To purchase assets from my estate and to make loans to my Personal
Representative, all upon such terms and conditions and with or without security
as the Trustee shall determine;
F. To hold, manage, develop and operate all residential and other real
property held as part of the Trust estate, to release, partition, vacate or abandon
any such property, to make improvements, thereto or thereon, to construct,
demolish, alter, repair, rebuild, maintain and insure buildings and other
improvements on any such property and to use other assets of the Trust estate for
any of such purposes;
G. To compromise and settle claims;
H. To carry any property in the name of a nominee, including a clearing
corporation or depository or in book entry form or unregistered or in such other
form as will pass by delivery;
-13-
099999-00005/December 26, 1996/HAJ/PAR/59702
I. To vote shares of stock, in person or by proxy, in favor of or against
management and shareholder proposals and to join in or dissent from and oppose
the reorganization, recapitalization, consolidation, merger, liquidation, or sale of
corporations or properties;
J. To employ accountants, agents, attorneys, brokers, employees,
investment counselors and other representatives (any of whom may but need not
be a person, association or corporation acting as, or affiliated with a Fiduciary at
the particular time) to perform any act of administration (whether or not
discretionary), to act without independent investigation upon their
recommendations and to determine and pay their compensation and expenses out
of the Trust estate;
K. To distribute, without the necessity of filing a judicial accounting or
obtaining judicial approval, the whole or any part of the Trust estate upon the
receipt and release of the beneficiary entitled to receive such distribution, in which
event my Fiduciaries shall be relieved of all further liability with respect to the
property so distributed with like effect as if such distribution had been made
pursuant to an order of court;
L. To borrow money from any person in such amounts and upon such
terms as my Fiduciaries shall determine and to pledge all or any part of the assets
of the Trust estate to secure such borrowing;
-14-
099999-00005/December 26, 1996/HAJ/PAR/59702,;
~,
M. To permit any beneficiary to occupy any real property forming part
of the Trust estate without rent or upon such other terms and conditions as the
Trustee or my Personal Representative shall determine;
N. To organize or cause to be organized alone or in conjunction with
others, one or more associations, corporations, partnerships or other organizations;
O. To continue any business, incorporated or unincorporated, in which I
may have had an interest at the time of my death for such period, or to liquidate
the same at such time and upon such terms, as my Fiduciaries may determine, to
invest additional sums in any such business even to the extent that the Trust estate
may be invested largely or entirely in such business, to act as, or select other
persons, including any Fiduciary or any beneficiary hereunder to act as, directors,
officers, employees of any such business, to pay compensation for so acting
without regard to whether the person so acting is a Fiduciary or a beneficiary
hereunder, and to make such other arrangements in respect thereof as my
Fiduciaries shall determine; and
P. To make any distribution or division of the Trust estate either in cash
or in kind, or partly in cash and partly in kind and to allot different kinds of, or
interests in, property to different shares, ail as my Personal Representative or
Trustee, as the case may be, shall determine to be equitable to effect such
distribution or division.
-15-
099999-00005/December 26, 1996/HAJ/PAR/59702.
9.3. Limitations with Respect to Marital Trust. Any other provision of this
Will to the contrary notwithstanding, my Fiduciaries shall not have, nor shall they have,
the right to exercise any power, authority or discretion given to or vested in them by the
provisions of this Will or by law if the effect of their having, or having the right to
exercise, such power, authority or discretion would be to prevent the Marital Trust from
qualifying or continuing to qualify for the marital deduction allowable in determining the
federal estate tax payable by reason of my death. As used in this subsection, the term
"Marital Trust" shall mean any disposition under this Will with respect to which such
marital deduction is claimed.
9.4. General Limitations. All powers, authorities and discretions given to or
vested in my Fiduciaries by the provisions of this Will or by law shall be exercisable by
my Fiduciaries only in a fiduciary capacity.
9.5. Exercise of Discretionary Powers. Each and every power, authority and
discretion given to or vested in my Fiduciaries or a class of Fiduciaries by the provisions
of this Will or by law, whatever may be the nature or extent thereof, shall be freely
exercisable by my Fiduciaries or class at any time and from time to time in their sole and
absolute discretion, as they alone shall determine. Each exercise thereof shall not be
open to question in any manner whatsoever by, and shall be binding upon, each person
having an interest in the Trust estate.
9.6. Disclaimer By Personal Representative. I authorize my Personal
Representative disclaim in whole or in part any property or interest therein passing to me
-16-
099999-00005/December 26, 1996/HAJ/PAR/59702..
a
or to my estate by reason of a testamentary or inter vivos transfer or an intestate
disposition or by any other means.
9.7. Oution with Respect to Expenses. In the. event any expense of
administration of my estate shall, at the option of my Personal Representative, be
deductible either in computing any federal income tax payable during the administration
of my estate or in computing the federal estate tax payable with respect to my estate, my
Personal Representative shall exercise such option as my Personal Representative shall
deem to be in the best interests of my estate and the beneficiaries thereof. In the event
any such expense is deducted for federal income tax purposes, my Personal
Representative may, but shall not be required to, transfer from income to principal an
amount equal to the additional federal estate tax which my estate may be required to pay
by reason of the failure to claim any such expense as a deduction for federal estate tax
purposes .
ITEM X: TRUSTEE.
10.1. I appoint my daughters, CLARE-ANN M. HOCKENSMITH and
PATRICIA C. ADAMS, or either of them, as Trustees of any Trust created herein.
Should neither accept .said appointment, I appoint P.N.C. BANK, N.A, as Trustee.
ITEM XI: PERSONAL REPRESENTATIVE.
11.1. I hereby nominate, constitute and appoint my wife, MARY C. CONNOR,
Executrix of this my Last Will and Testament. In the event my wife fails to qualify or
-17-
{ 099999-00005/December 26, 1996/HAJ/PAR/59702
ceases to so act, I name, constitute and appoint my daughters, CLARE-ANN M.
HOCKENSMITH and PATRICIA C. ADAMS, or either of them, as Co-Executrices
of any Trust created herein. Should neither accept said appointment, I appoint P.N.C.
BANK, N.A. as Executor.
ITEM XII: BOND.
14.1. No fiduciary acting hereunder shall be required to post bond or enter
security in any jurisdiction, but if a bond is nevertheless required, it shall be without
surety.
IN WITNESS WHEREOF, I hereunto set my hand and seal this G day of
1997.
,,~~
,~ y
1''~. i=~ ~~ ~~~li~-~~ (SEAL)
`~ LESTER G. CONNOR
Signed, sealed, published and declared by the above-named Testator, as and for
his Last Will and Testament, in the presence of us, who, at his request, in his presence
and in the presence of each other have hereunto Sibed,~ur names as witnesses.
-18-
.099999-00005/December 26, 1996/HAJ/PAR/59702
AFFIDAVIT
COMMOrdWEALTH OF PENNSYLVANIA :
ss.
COUNTY OF CUMBERLAND .
We, LESTER G. CONNOR, .~.~,.,~,~, .~--~ _ ~ and
~-- ~~~.. ~~. ~~ ~ ,the Testator and th itnesses, res ectivel who
names are signed to the at hed or foregoing instrument, bein firs tdul sworn se
g y to
hereby declare to the .undersigned authority that the Testator signed and executed the
instrument as his Last Will and that he had signed willingly and that he executed it as his
free and voluntary act for the purposes therein expressed, and that each of the witnesses,
in the presence and hearing of the Testator, signed the Wili as witness and that to the best
of his/her knowledge the Testator was at that time eighteen years of age or older, of
sound mind and under no constraint or undue influence.
,~,
.~ .._
` ~ - ~,:
~E~R G. ~ONNOR
1{,11VJJ
Sworn to or affirmed to and subscribed to before me by LESTER G. CONNOR,
Testator, and .~ ,. ~ -~, r ~~ ,_. and ' ~..~,.,~,,,.,,,~... _
~~ - ~`~`« .~ ~-.-~ tnesses, this ~,~da of ~ t`
1997. U
0. ~~ .
Notary Public ~~
My Commission Expires:
NOTARIAL SEAL
DIANNE LENIG, Nolery Public
Lemoyne Borough Cumberland Co.
- 19 - My Commission Expires Dec.'21,1957
- .,~... ..~..o..v~
CODICIL TO
THE LAST WILL AND TESTAMENT
OF ~.~ t-:
r..._. .....~.. -
LESTER G. CONNOR ~ ~ ~ . ~'
C ~~ C°' 9
:;
~: - ~ _.~ -t ...~...
- , . _~_ C,~7 -
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-- _.:
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_,,
I, LESTER G. CONNOR, of East Pennsboro Township, Cumberland bounty,
Pennsylvania, do make, publish and declare this to be the sole Codicil to my Last Will
dated January 6, 1997.
ITEM I: I hereby amend said Last Will by adding the following Item II A.
Item II A:
I give and bequeath to the Church of Good Shepherd of 3435 Trindle Road,
Camp Hill, Pennsylvania, the sum of Five Hundred ($500.00) Dollars.
In all other respects, I hereby ratify, confirm and republish my Last Will and
Testament dated the 6th day of January, 1997.
,. .
t
IN WITNESS WHEREOF, I hereby set my hand and seal this ~~_ day of
~~~ r~ ~ , 2009.
SEAL
LE TER G. CONNOR
Signed, sealed, published and declared by the above-named Testator, as the first
Codicil to his Last Will and Testament, in the Presence of us, who, at his request, in his
pr-esence and in the presence of each other have hereunto subscribed our named as
witnesses.
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
We, LESTER G. CONNOR, ~~~ ~~ ~ ~ ~ - ~~ ~~~ S ~ ~ and
~ ~ /'~ ~f ~~ ~ • 1~'~ Y ~-f~ S ,the Testator and the witnesses, respectively, whose
names are signed to the attached or foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority that the Testator signed and executed the first
Codicil to his Last Will and that he had signed willingly and that he executed it as his free
and voluntary act for the purposes therein expressed. and that each of the witnesses. i.n
the presence and hearing of the Testator, signed the first Codicil to his Last Will as
witness and that to the best of his/her knowledge the Testator was at that time eighteen
years of age or older, of sound mind and under no constraint or undue influence.
LESTER G. CONNOR
s
N
Witness
Sworn to or affirmed to and subscribed to before me by LESTER G. CONNOR,
Testator, and subscribed and sworn to before me by - c~,C' ~'c"- ~1, __L.1~i/~ ~S~
and ~ ~ b r~1 tt ~eJ~ ~ • J'jil ~ h~S witnesses, this ~ ~ day of
~ -C.~.-~r~ ~., , 2009.
~ ~~
Notary Pu is
My Commission Expires:
COMMONWEALTH OF PENNSYLVt1NIq
385144 NOTARIAL SEAL
Margaret E. Ruff, Notary Public
Lemoyne Boro, Cumberland County
My commission expires May 30, 2011
> ~.
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October 5, 2010
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Dana i.. Wiesem 'n -Paralegal
Johnson, Duffie, : tewart & Weidner
301 Market Stre
P. O. Box 109 1
.Lemoyne, PA 1 043-0109
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Re: Lester G~ Connor -Client # 1029 6837 7 001
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Camp Hill, PA 17011
Tel: 71"• .?G 1.4208
Toll Ercc: 800.962.8694
lax: ? 17.?61.GZ82
Thomas F. Benkovich, CF>I''"D, ChFC'r C>
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Trusted Advisors for Generations
November 5, 2010
Johnson Duffie
Dana Wieseman
3 01 Market Street
Lemoyne, PA 17043
Re: Estate of Lester G. Connor, deceased
DOD 9/20/2010
Dear Dana,
~~tl~t'.Ile ~. ~`~I1aSt~S10, ~1'.
Vice PI-esident/Investments
Branch Mara er
20 F.rford Load
3rd Floor, Suite 315
I_,c.nioyne, PA 1 7043-1 1 09
300.622.7200 ~ 717.731.4400
Fax; 717.731.4411
eanastasioCjmsonline.cc~m
~M~1~~4~~ m SO T1 h Il e . C OIl]
Enclosed below you will find information regarding the assets and accounts
which were held by Lester G. Connor as of the date of his death 9/20/2010
here at Janney Montgomery Scott, LLC.
Name
Lester G. Connor
Account #
DOD
Date
9/20/2010
V=
6389-2494
Lester G. Connor & 6193-1127
Mary C. Connor JT Ten
9/20/2010
9/20/2010
$104,830.41
$ 262,189.76
For specific date of death information see attached statements for details.
Please feel free to contact me with any additional questions or comments.
Sincerely,
C. L~ ~~t1
Eu ~. e J. Anastasio, Jr.
Vice President- Investments
Co-Branch Manager
RECEIVED
NOV 0 $ 2010
JOHNSON DUFFIE
Ja~Iney ~~Zontgoinery Scott LLC Member: N`r'SE ~- FII'~.RA SIPC: