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Home My WebLink About06-22-11J 1sos61014a REV-9 500 Ex f°'-'°' OFRICIAL USE ONLY PA Departrnent Of Revenue County Code Year File Number Bureau of Individual Taxes Po sox zao6ot INHERITANCE TAX RETURN 21 1q 0310 Harrisburg, PA 17128-°601 RE3~NT DECEDENT ENTER DECEDENT tNFORMAT1pN BELOW Soaal Security Number Date of Death MMDDYYYY Date of Birth MMDOYYYY 161-34-4075 03222010 10021941 Decedent's Last Name Suffix Decedent's First Name M 1 FISHER DAVID G (If Applicable) Etrter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I FISHER TERRIE P Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH T1iE - - REGISTER OF W1LLS FILL tN APPROPRWTE tBOXES BELOW ® 1. Original Retum ^ 4 i i d . L m te Estate ® 6. Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 2. Supplemental Retum ^ 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a living Trust (Attach Copy of Trust) ^ 10. Spousal Poverty CredR (date ~ death between 12-31-91 and 1-1-95) 3. Remainder Retum (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Bo>aes ^ 11. Election to tax under Sec. 9113(A} (Attach Sch. O) CORRESPONDENT - THIS 5ECTION MUST f3E COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL. TAIL INFORMATION SHOULD t3E DIRECTED TO: Name Daytime Telephone Number RICHARD W• STEVENSON 717-237-5208 r..} r_-_~ First Hne of address 100 PINE STREET Second tine of address PO BOX 1166 City or Pmt Office HARRISBURG OF State ZIP Code PA 171081166 REGISTER OF Y®.~8~ISE ONLY-""'" c_ CCI~C7 C-A r r•I n :a:: -'~ ~ ~ r3 ~~~ N ~~- i;"yc~ :*~ ;--z CJ -,.t r~ ~ ~.. c:-~ DATE D PO/BOX 1166 HARRISBURG, PA 177,0$-1166 PL E USE ORIG AL FOR ONLY ~.`_~ ^~`t r`7 C,> r.J C "~ t"? 1, ~ ~ i _..,1 .1.7 ;~..;~ ~-~ v;=- t- ~:.•~ ~ Side i 150561014$ 9M~tid74.000 1505610148 ~ ,~ CorrespondenCs e-rnaN address: R S T E V E N S O N B M W N• C O M Under penalties of pery'ury. I declare that 1 have examined this return, includxrg accompanying schedubs and statements, and to the hest of my knowledge and belief, it is true, correct and complete. Dedarotion of preparer other than the personal representative is based on aN urforrna0on of which pteparer has env knowkdae. 1505610148 REV-1500 Ex (~'_,~' OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN 21 10 0310 Harrisburg, PA 17t2a-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number pate of Death MMDDYYYY Date of Birth MMDDYYYY 161-34-4075 03222010 10021941 Decedent's Last Name Suffix Decedent's First Name MI FISHER DAVID G (If Applicable) Enter Surviving Spous e's Information Below Spouse's Last Name Suffix Spouse's First Nerve M I FISHER TERRIE P Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ^ 2. Supplemental Retum ~ 3. Remainder Return (date of death prior to 12-13-82) ^ ^ 4 F F t C i d t f ^ 5 l E T R t I t d t R i d 4. Limited Estate ure n eres omprom se ( a e o . era ax etum re a. u e s ate equ death after 12-12-82) ® 6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust - 8. Total Number of Safe Deposit Bones (Attach Copy of Will) (Attach Copy of Trust) R ^ h ^ 11 El ^ 10 l P i f i C d 1 S d 9. Litigation Proceeds eceived . . overty red ate o ect on to tax un er Sec. 9 13(A) pousa t ( deat between 12-31-91 and 1-1-95) {Attach Sch. O) CORRESPONDENT - THIS 5ECTfON MUST BE COMPLETED. All CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD W• STEVENSON 717-23?-5208 REGISTER OF WILLS USE ONLY First line of address 100 PINE STREET Second line of address PO BOX 1166 City or Post Office HARRISBURG State ZIP Code PA 171081166 FILED Correspondent's email address: R S T E V E N S O N a M W N• C O M Under penalties of pery'ury, t declare that I have examined this return, including accompanyng schedules end statements, antl 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. SE,4 ATTACHE THAN REPRESENTATIVE DATE Pub BOX 1166 HARRISBURG, PA 17108-1166 PLEASE USE ORIGINAL FORM ONLY Side 1 15 0 5 61014 8 QM4647 4.000 15 0 5 61014 8 Estate of DAVID G. FISHER Executors (Page 1) Name Mollie F. Arturi Address 171 Manning Avenue River Edge, NJ 07661- T ID - - ax Name Kellie L. Fisher Address 626 East 20th Street, 8D New York, NY 10009- Tax ID - - 161-34-4075 J 1505610248 REV-1500 EX Decedent's Social Security Number 161-34-4075 Decedent's Name FISHER DAVID G RECAPITULATION 1. Real Estate (Schedule A) 1. 0 , 0 0 2. Stocks and Bonds (Schedule B) . 2. 0 , 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3. ], 5 8 , 8 2 2 • 5 4 4. Mortgages and Notes Receivable (Schedule D) q, 0 • 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. ], , ], 6 7 . 5 0 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g. 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 0 . 0 0 8. Total Gross Assets (total Lines 1 through 7) g. 15 9 , 9 9 0 •0 4 9. Funeral Expenses and Administrative Costs (Schedule H), , g. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 11. Total Deductions (total Lines 9 and 10) , 11. 12. Net Value of Estate (Line 8 minus Line 11) 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 16. Amount of Line 14 t xable 4 ~ at lineal rate X .0 2 5 , 410 •7 6 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 150561D248 1505610248 9M4648 4.000 16,229.59 118,349.69 134,579.28 25,410.76 0.00 25,410.76 0.00 1,143.48 0.00 0.00 1,143.48 0 REV-1500 EX Page 3 r)acarlant's Cmm~lPte Addresc~ File Number ai, ~,n n~i,n DECEDENTS NAME FISHER DAVID G STREET ADDRESS C M RLA CITY MECHANICSBURG STATE PA ZIP 17055- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 1, 5 0 0.0 0 B. Discount 5 7 • 17 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 413.69 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) D • D D Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes ^ No a. retain the use or income of the property transferred; i i ^ ncome; ts b. retain the right to designate who shall use the property transferred or ^ c. retain a reversionary interest; or . . ^ d. receive the promise for life of either payments, benefits or care?. 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . " " ^ or payable-upon-death bank account or security at his or her death? in trust for 3. Did decedent own an 4. Did decedent own an individual retirement account, annuity, or other non-probate property, which ^ contains a beneficiary designation? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S.§9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only 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)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Total Credits (A + B) (2) (1) 1,143 • 48 1,557.17 (3> 0.00 9M4671 2.000 REV-1504 EX+(6-98) SCHEDULE C COMMONWEALTH OF PENNSYLVANIA CLOSELY-HELD CORPORATION, INHERITANCE TAX RETURN PARTNERSHIP ORSOLE-PROPRIETORSHIP ESTATE OF DAVID G. FISHER 21100310 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT NUMBER DESCRIPTION DATE OF DEATH ~ 100$ interest in DGF Management LLC, a Pennsylvania limited liability company. The decedent was the sole memeber of the LLC, which holds a 53.42 partnership interest in Hanover Associates, a Pennsylvania limited partnership. See attached valuation information for Hanover Associates SCHEDULE C-1 AND ADDITIONAL COMPANY INFORMATION BEING FORWARDED DIRECTLY TO THE DEPARTMENT OF REVENUE DUE TO CONFIDENTIAL NATURE. 2 87.50$ interest in Realty Lessors, LLC, a Pennsylvania limited liability corporation. The LLC held a 46.58 limited partnership interest in Hanover Associates, a Pennsylvania limited partnership. See attached valuation information for Hanover Associates SCHEDULE C-1 AND ADDITIONAL COMPANY INFORMATION BEING FORWARDED DIRECTLY TO THE DEPARTMENT OF REVENUE DUE TO CONFIDENTIAL NATURE. 3 W4697 1.000 more space is TOTAL (Also enter on line 3, Recapitulation) ,insert additional sheets of the same size) 90,088.40 68,734.14 $ 158,822.54 REV-1508 EX+ (698) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER DAVID G. FISHER 21 10 0310 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 60$ interest in 1976 mercedes; Vehicle valued at decedent's purchase price for interest 2 EZ Pass - Credit 3 Value Line - Subscription Credit 4 Comcast - Credit 5 Highmark Blue Cross - Credit 3W46AD 1.000 TOTAL (Also enter on line 5, Recapil (If more space is needed, insert additional sheets of the same size) 650.00 24.47 410.00 41.63 41.40 1,167.50 REV-1511 EX+ (16-09) Pennsylvania DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDEM DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER DAVID G. FISHER 21 10 0310 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Kellie Fisher - Reimbursement for payment of funeral expenses 3,960.00 Total from continuation schedules . B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address Citv Year(s) Commission Paid: 491.39 2. Attorney Fees: McNees Wallace & Nurick LLC (Estimated) 9,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 323.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Central Penn Business Journal Legal Advertising 97.00 2 Cumberland Law Journal Legal Advertising 75.00 Total from continuation schedules 2,262.70 TOTAL (Also enter on Line 9, Recapitulation) $ _ 16 , 229.59 State ZIP 9W46AG 2.660 If more space is needed, use additional sheets of paper of the same size Estate of: DAVID G. FISHER Schedule H Part 1 (Page 2) Item No. Description 2 Funeral Luncheon - Catering Charges 3 Myers Funeral Home Burial/Graveside set up 21 10 0310 Amount 361.39 130.00 Total (Carry forward to main schedule) 491.39 Estate of: DAVID G. FISHER Schedule H Part 7 (Page 2) 3 4 5 6 7 8 Aytan Dove Appraisal Company Real Estate Appraisal Central Penn Appraisal, Inc. Real Estate Appraisal McNees Wallace & Nurick LLC Costs Advanced as follows: Duplicating $ 10.20 McNees Wallace & Nurick LLC Reserve for closing costs re duplicating, postage, etc. Cumberland County Register of Wills Filing fee re inheritance tax return and inventory Commonwealth of Pennsylvania Duplicate Car Title 21 10 0310 1,750.00 350.00 10.20 100.00 30.00 22.50 Total (Carry forward to main schedule) 2,262.70 REV-1512 EX+ (12-09) Pennsylvania DEPARTMENiOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER DAVID G. FISHER 21 10 0310 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~ Bank of America Credit Card No. 4264296753959417 Balance Due 6,041.65 2 CGA Law Firm Services rendered prior to decedent's death in regards to a case against Calabrese & Sons, Inc. 3,720.91 3 Law Offices of Marlin R. McCaleb Services provided to decedent prior to decedent's death 6,756.00 4 American Home Mortgage Servicing Inc. One-Half of Mortgage held on property held jointly between decedent and his spouse; Outstanding balance on February 25, 2010 was $203,662.26; See attached statement 101,831.13 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS TOTAL (Also enter on Line 10, Recapitulation) ~ $ 118 , 3 awasAH z o0o If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (Ot-10) Pennsylvania pEPARTMENiOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: DAVID G. FISHER ~i ~n n~~n RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Kellie L. Fisher 626 East 20th Street 8D New York, NY 10009 50$ of Residue: 12,705.38 Daughter 12,705.38 2 Mollie F. Arturi 171 Manning Avenue River Edge, NJ 07661 50$ of Residue: 12,705.38 Daughter 12,705.38 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. ~I NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 If more Space is needed, use additional sheets of paper of the same size. swasAl 2.000 EgTATE ~F DAVID G. FISHER ~F REVENUE pENo 2~-10-0310 LE-~TERS G~PY ~F E~.1T ARY TES WM ~ pp,TE~ p,N~DCEMBER 27 , 2~~g REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA No. Estate Of : DA VlD G FISHER CERTIFICATE OF GRANT OF LETTERS PA No . 21- 10- 0310 (First, Middle, Last) Late Of: MECHANICSBURG BOROUGH CUMBERLAND COUNTY Deceased Social Security No: 161-34-4075 WHEREAS, on the 26th day of March 2010 an instrument dated. December 27th 2009 was admitted to probate as the last will of DA VlD G FISHER (First, Middle, Last! late of MECHAN/CSBURG BOROUGH, CUMBERLAND County, who died on the 22nd day of March 2010 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi 11 s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: KELLIE L F/SHER and MOLLIE F ARTURI who have duly qualified as EXECUTOR(R/X) and have agreed to administer the estate according to law, all of which full y appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 26th day of March 201 D. * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) ~~~~ ~!~ C c5 fit; I S~ ~~ 12/11/09 c c~P~ ~~~~t~ _,~~,: ORrH:f" ' ;'~ ~~- LAST WILL AND TESTAMENT ~ -, CL ~ ~~~-; t: ~- ~ c , OF _.. _ .. .- i F, DAVID G. FISHER I, DAVID G. FISHER; of Mechanicsburg, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wills and Codicils. ARTICLE ONE RESIDUE § 1.1 I devise and bequeath to my wife, TERRIE P. FISHER, if she survives me, an amount equal to the elective share of a surviving spouse under and subject to the provisions of 20 Pa. C.S.A. § 6201, et se..~. I devise and bequeath the balance of my estate or all of my estate if My Wife, does not survive me, per stirpes to my issue. ARTICLE TWO APPOINTMENT OF FIDUCIARIES § 2.1 I appoint such of my daughters, KELLIE FISHER and MOLLIE ARTURI, as are able and willing to serve, to serve as my Executrices or Executrix, as the case may be, and if neither is able or wilting to serve, I appoint such individual(s) as they or the survivor of them appoints as their. or her successor, and if none,. I appoint RICHARD W. STEVENSON to serve in their place. All references herein to the "Executor" shall mean my originally appointed Executrices or Executrix or my successor Executor or Executrix, as the case may be. § 2.2 I appoint my Executor(s) then serving hereunder as Guardian of the estates of any minor beneficiaries: under this Will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college and graduate education, and professional, vocational or technical training, without securing a court order. ARTICLE THREE POWERS OF FIDUCIARIES § 3.1 No fiduciary under this Wilf shall be required to give bond or other security for the faithful performance of the fiduciary's duties. § 3.2 Any such fiduciary shall have the following powers, in addition to those given by law: § 3.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; § 3.2.2 To sell, exchange, partition or lease for any period of time any real or .personal property and to give; options therefor for cash or credit, with or without security; § 3.2.3 To borrow money from any person, including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; § 3.2.4 To hold shares. of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; § 3.2.5 To engage in litigation and compromise, arbitrate or abandon claims; § 3.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a -2- non-pro rata basis, and for such purposes to make reasonable determinations of current values; § 3.2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or;prirtcipal of any person affected thereby; ;,§ 3.2.8 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 .having gifts made by My W ife during my lifetime treated as having been made half by me; § 3.2.9 To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Section 2631 (a) of the Internal Revenue Code ("My GST Exemption"), to any property as to which I am the transferor, including any property ransferred ay me during. my lifetime as to which I did not make an allocation prior to my death. Similarly, My Wife's Executor may allocate a portion or aII of My Wife's exemption ("My Wife's GST Exemption") from generation skipping transfer tax to property held hereunder of which My Wife is deemed ~transfecor. Any such election. or allocation shall be binding upon the Trustee and any beneficiary of any trust created hereunder. The Trustee is directed to divide any trust created under this Will into two (2) or more separate trusts, if necessary, to segregate the portion or portions of the trust yr trusts created hereunder over which My GST Exemption or My Wife's GST Exemption has been allocated (the "GST Exempt Trusts") from the portion or portions of the trust or trusts created hereunder over which neither My GST Exemption nor My Wife's GST Exemption has been allocated (the "Non-GST Exempt Trusts"); provided, however, that any such separated trusts shall be held, administered and disposed of in accordance with the terms hereunder as identical trusts in all other respects; § 3.2.10 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof. ARTICLE FOUR PROVISION FOR TAXES § 4.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax (solely for the purposes of this Article, -3- "Death Taxes"), and any penalties thereon, shaft be paid by the Executor as follows: (a) if My Wife survives me, all such Death Taxes and penalties shall be paid out of the principal of the property, if any, disclaimed by My Wife and, if none or to the extent such disclaimed property is insufficient, from the principal of that portion of my estate disposed of by Article One of this Will; and (b) if 1VIy Wife does not survive me, all such Death Taxes and penalties shall be paid from the principal of that portion of my estate disposed of by Article One of this Will. All interest with respect to any such Death Taxes and penalties shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not make apportionment among or seek reimbursement from the beneficiaries, recipients or owners of such property for any such Death Taxes, penalties or interest. Notwithstandirig `any provision of this Article to the contrary, the Executor shall not pay any such Death Taxes, penalties or interest attributable to any property included in my estate solely because of a power of appointment thereover which I possess but have not exercised or any qualified terminable interest .property. ARTICLE FIVE PROVISION FOR DEBTS AND EXPENSES § 5.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate (solely for the purpose of this Article, "Debts and Expenses"), shall be paid as follows: (a) if My Wife survives me, all such Debts and Expenses shall be paid out of the principal of the property, if any, disclaimed by My Wife and, if none or to the extent such disclaimed property is insufficient, from the principal of that portion of my estate disposed of by Article One of this -4- Will; and (b) if 1V1y Wife does not survive me, all such Debts and Expenses shall be paid from the principal of -that portion of_my estate disposed of by Article One of this Will. ARTICLE SIX MISCELLANEOUS PROVISIONS § 6.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. § 6.2 If My Wife and t die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if My Wife had predeceased me. If any person, other than My Wife, and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if such person had predeceased me. 6.3 Whenever a fiduciary is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five (25) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in the fiduciary's sole discretion exercised in good faith), the fiduciary may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act (to include making the election under Section 5321 of the -5- Pennsylvania Probate, Estates and Fiduciaries Code to increase the termination date to age twenty-five [25J) or Uniform Gifts to Minors Act, may distribute such property to the guardian of such beneficiary's estate, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the fiduciary to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. § 6.4 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. § 6.5 A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. An individual fiduciary shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. -6- ~n IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of December, 2009. (SEAL) DAVID G. FISHER Signed, sealed, published and declared by the above named DAVID G. FISHER, as and for his'last Will, in the presence of us and each of us, who, at his request and in his presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. y~~ ~. / Residing at ~i 0 ~~1,R,~~, ~1ec~hanic5~ A c .~~ l Zas~~ ~! l O I ~'lonr~ B S{. ~ect~au~cSSb~~ ~R ! ?a f S ~~~'!'~ Residing at -7- COMMONWEALTH O'F,.,P,,E•NNSYLVANIA COUNTY OF C~~k~r- ~Qn~l ss. We, DAVID G. FISHER, theaestator, and T ~f I Gta ~, f ~}~ U QiY' ~' and Maf-~'In ~ lYtt~.~Ys ~/' ,the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority hat the testator signed and executed the instrument as his last Will; that the. testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the Will as a witness and that to the best of his or her knowledge the testator was at that time 18 years of age or older, of sound mind and under no constraint or undue influence. DAVID .FISHER Cr, -/~~ ,~}- Witness /~ Witngt;s Subscribed, sworn to and acknowledge ybe rg me by DAVID G. FISHER, the testator, and subscribed and sworn to before me b rlC,{Cl Q~ 1~'14~QYS and ti'1/1LlY'~'1 ~ ~~'} (-~erS t"7~ ,witnesses, this 2?~1 day of December, 2009. COMMONWEALTH OF PENNSYLVANIA ~ Nolarlel seat Notary Public Mary Mn KlemsMNc, Notary Pub(tc Mechank~lwrQ Born, CumbeAand Cour-ty My Commisslon Explrse Aug. 21, 2013 (SEAL) -8- ESTATE OF DAVID G. FISHER DEPT. OF REVENUE NO. 21-10-0310 COPY OF FEBRUARY 25, 2010 MORTGAGE STATEMENT A H,~~Z - I ~vow~i RETINtN SERVICE ONLY Please do not maY payments to this address P.O. Box 619063 Dallas, TX 75261-8063 a~~-aa~s7a-ooo~a~9.oot•t-0oo-,oo-aoo~aoo DAVID G FISHER ~~ „~ ~ ~ TERRIE P FISHER 311 E ELMWOOD AVE MECHANICSBURG PA 17055-4206 ~{ ~~ 1~ Customer Care Department 1-BT7aW-100 7:OQam - 9:Oppm CST Monday lhtough Frldav 7:OOam - 4:OOpm CST Ssturday Web site: ~p0EL~11111S1~,G,gm ~,~' ~T,~~7 .i'+ , ~p e' .., .i' i ,r .. Properly Address: 311 E EUNWOOD AVE MECHANICSBURO PA 17055 SUMeme>tt Date: 02125/2010 Payment Due Date 04101/2010 urrrber..~ Q030118160 ,iw~ .,e., t ~ ~ .. .... ?. _. Principal Balance Escrow Balarxe IU~~tR.ate Charges Payment Elements E 8 Interest Oaffona( Products Other Tots! Payment Year To Bate Interest Taxes 5203,89226 50.00 3.37596 ~ i 51,047.31 j 50.00 ~ 50.00 S7 ,047.31 ! ~~ 51,1as.s9 50.00 American Hoare MoKgagv Swvlc4sg Mc. has rocently enhanced our soil ssrvJce payment options. Now you can make your payment at conveMence by sbnply calfingr 377-300.3100 and sekctMg option t ro make a payment troyr onto to loam more an how ro nak payments orrurre, order payonstetenrents, access your kren history and much morel t)trr aecwe wehsl0e /s svallab/e lbr your convenlerrce 2I hours a day. ~ .r >. , Date bescription Principal Interest Escrow Misc, Late/Other Charges Total o~tzv,o Parratrrr sarase ssra.~s so.oo so.oo so.ao st,arsi ,~. ~ ..,. _.. . ~... . v .: 3 ... Wnerkan Home Mortgage Sarvidng Inc. customers have many dtfterent options ottra than mail when ii cornea to makirq your monthly payment. Below is a listing of the services that we provide for your convanMnee. 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