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Home My WebLink About07-06-111505610143 REV-1500 Ex (°1.1°) PA Department of Revenue OFFICIAL USE ONLY pennsylvania count Code Year Bureau of Individual Taxes DEPARTMENT OF REVENUE y File Number PO 60X.280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 10 1118 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 162 36 9332 10 04 2010 05 12 1946 Decedent's Last Name Suffix Decedent's First Name EPPINGER MI RUSSELL E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI EPPINGER KAREN L Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Return ^ 2. Supplemental Return ~ 3, Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa Future Interest Compromise 5. Federal Estate Tax Return Re uired (date of death after 12-12-82) ^ q g Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust 0 (Attach Copy of Trust) _ _ 8. Total Number Of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113 A between 12-31 ~J1 and 1-1-95) ^ ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO Name : Daytime Telephone Number JOHN S DAVIDSON 717 533 5101 REGISTER OF WILLS USE ONLY First line of address Itl~.(;Ol~Ul~.l) ~ tl~l~l(:I'. ~ >I~ 32 0 WEST CHOCOLATE AVE 2011 July 6 Second line of address (a,l Ith c )I~ PO BOX 437 ~»ii'I l ~~~~ ~:~~~~tt~)~ ~, City or Post Office ~ DATE FILED State ZIP Code HERSHEY PA 17033 Correspondent's a-mail address: jdaVldSOn@yostdavidsOn.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. SIGNAT E OF PERSON RESPONSIBLE FOR FILING RETURN ..%' DATE `~~~~ Karen L. Eppinger ADDRESS ___ 6401 Wallin ford Wa Mechanicsbu SIGNATURE OF PREP ER OTHER THAN REPRESENTATIVE °~ /y~~ PA 17050 John S. Davidson DATE ~. Z-~ ~/ ~~ 320 West Chocolate Ave., Hershey, PA 17033 Side 1 ~, 1505610143 1505 610143 J J 1505610243 REV-1500 EX Decedent's Social Security Number Decedents Name: Eppinger, Russell E. 162 3 6 9332 RECAPITULATION --- 1 . Real Estate (Schedule A) .................................................................................... ... 1. 19 6, 6 0 0. 0 0 2 . Stocks and Bonds (Schedule B) .......................................................................... ... 2. 6 , 675.84 3 . Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... .. 3. 3 0 , 0 0 0 . 0 0 4. Mortgages & Notes Receivable (Schedule D) ........................................:............. .. 4. 5~ Cash, Bank Deposits ~ Miscellaneous Personal Property (Schedule E) ............. .. 5. 5 4 , 4 0 0 . 0 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6. 4 5 6.32 7. Inter-Vivos Transfers & Miscellaneous -Probate Property (Schedule G) ~ Separate Billing Requested........... . 7. 3 4 7 , 12 3 . 2 9 8. Total Gross Assets (total Lines 1-7) ................................................................... .. 8 6 3 5, 2 5 5. 4 5 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . g. ----- 3 , 987 • 50 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. . 10. 210 , 015.97 11. Total Deductions (total Lines 9 & 10) .................................................................. . 11 214 , 0 0 3 . 4 7 12. Net Value of Estate (Line 8 minus Line 11) ......................................................... . 12. 4 21 , 2 51.9 $ 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, 421 , 2 $1.98 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 420 , 795.66 15. O . 00 16. Amount of Line 14 taxable at lineal rate X .045 4 5 6. 3 2 16. 2 0. 5 3 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. Tax Due .................................................................................................................. 19. 2 0 . 5 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Eppinger, Russell E. STREET ADDRESS 6201 Wallingford Way CITY Mechanicsburg 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 0.00 File Number 21-10-1118 STATE ZIP _ PA (1) Total Credits (A + B) (2) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) Make Check Payable to: _REGISTER OF WILLS, AGENT. 20.53 0.00 ___ 20.53 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 :............................................................................... [_] 0 b. retain the right to designate who shall use the property transferred or its income :.................................. [-] . ..... .. c. retain a reversionary interest; or ..................................................................................................... ~=J 0 d. receive the promise for life of either payments, benefits or care? ............................................................ [_] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without _ receiving adequate consideration? .................................................................................................................... [_] 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... [_~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which __ contains a beneficiary designation? .......................................................................... ........................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. .. } For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. 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)]. . 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-1502 EX+ (11-08) ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Eppinger, Russell E. 21-10-1118 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ,•• ~~~~~.- ~ru•.~ ~~ ~iccucu, auui~wiiai pages or ine same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) Rev-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF E AP Q~ ~c-cnll C All property jointly-owned with right of survivorship must be disclosed on Schedule F. FILE NUMBER 21-10-1118 ~•• • • •~~ ~ ~Na~~ ~~ ~ ~~~u~~, auunwnal pages or ine same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (6-98) ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER _ Eppin er, Russell E. 21-10-1118 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. ~•• •••~•~ ~+N~"~~- ~a iiccuc~, aUWLIVllC71 Cayes or ine same Slze) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule C (Rev. 6-98) Rev-1508 EX+ (6-98) ,- COMMONWEALTH OFPENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Eppinger. Russell E_ FILE NUMBER 21-10-1118 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. ~~~ ~ ~ wi c aNa~c W ~ ICCUCU, d(]UILIOfIaI pages Dt the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Eppinger, Russell E. 21-10-1118 Ir an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S ) NAME ADDRESS RELATIONSH IP TO DECEDENT A K L E . aren . ppinger 6401 Wallingford Way Mechanicsburg, PA 17050 B. Garrett Quigley 6401 Wallingford Way Stepchild Mechanicsburg, PA 17050 C. Kellen Quigley 6401 Wallingford Way Stepchild Mechanicsburg, PA 17050 JOINTLY OWNED PROPERTY: ITEM LETTER FOR JOINT DATE MADE DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH % OF DATE OF DEATH VAL NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSE DECD'S INTEREST UE OF DECEDENT'S INTEREST 1 C 06/11/2009 Members 1st Federal Credit Union -account # 451.19 50.000% 225 60 359019-11 . 2 B 08/17/2007 Members 1st Federal Credit Union -account 461.44 50.000% 230.72 #312153-11 TOTAL (Also enter on Line 6, Recapitulation) I 456.32 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev-1510 EX+ (6-98) ,. COMMONWEALTH OF PENNSYLVANIA fNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY CsiAit OF E in er, Russell E. FILE NUMBER 21-10-1118 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Fidelity Investments -retirement savings account 19 760 93 payable to decedent's wife , . 19,760.93 2 Lincoln Investment - 403(b) and IRA accounts payable 316 364 00 to decedent's wife , . 316,364.00 3 Vanguard - 403(6)7 account payable to decedent's 10 998 36 wife , . 10,998.36 TOTAL (Also enter on Line 7, Recapitulation) I 347,123.29 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE Tq~ RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Eppinaer. Russell F_ ITEM N MBER A. FUNERAL EXPENSES: Debts of decedent must be reported on Schedule I. DESCRIPTION FILE NUMBER 21-10-1118 AMOUNT B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Ziq Year(sl Commission Laid 2. Attorney's Fees Yost 8~ Davidson 3,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 377.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 110.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 3 987.50 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 E in er, Russell E. FILE NUMBER 21 10 1118 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Central Penna. Abstract Services, Inc. -lien search re: 6201 Wallingford Way, Mechanicsburg 65.00 2 Register of Wills -short certificates 20.00 3 Register of Wills -filing fee for inheritance tax return 25.00 H-67 110.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) ,- COMMONWEALTH OFPENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Eppinger. Russell E_ FILE NUMBER 21-10-1118 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Countrywide Home Loans -mortgage loan secured by 6201 Wallingford Way (estimated 150,000.00 balance due on date of death) 2 Members 1st Federal Credit Union -loan secured by mortgage on 6201 Wallingford Way 55,000.00 (estimated balance due on date of death) 3 I PSERS -refund retirement benefit overpayment 5,015.97 TOTAL (Also enter on Line 10, Recapitulation) I 210,015.97 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+(11-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF E pin er, Russell E. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)1 Karen L. Eppinger 6201 Wallingford Way Mechanicsburg, PA 17050 FILE NUMBER 21-10-1118 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT Do o Li t Trustee s (Words) ($$$) Wife ~ entire estate Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 ovOeasheet, as a I ~ II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) LAST WILL AND TES 1 AMENT OF RUSSELL E. EPPINGER I, Russell E. Eppinger, having my legal residence at 6201 Wallingford Way, Mechanicsburg, Cumberland County, Common~a~ealth of Pennsylvania, hereby declare this to be my Last Will and Testament, revoking all other Wills and Codicils heretofore made by me. ITEM ONE: I direct that the expenses of my last illness and funeral be paid from my estate as soon as practicable after my death. ITEM TWO: I am presently the owner of a 2006 Ford Pony Mustang automobile. If I own that automobile at the time of my death, I give and bequeath the said automobile to Garrett B. Quigley if he survives me. ITEM THREE: I intend to give and bequeath certain items of my tangible personal property to specific indi~:riduuls as set fcrtl~ in a le±ter or mernoraridum which I shall place with this my Last Will and Testament. 1 direct that my Executor follow my instructions contained in the said letter or memorandum as to distribution of the items as set forth therein. ITEM FOUR: All of the residue of my estate I give to my wife, Karen L. Eppinger, if she survives me for a period of thirty (30j days. ITEM FI'tIE: If my wife, Karen L. Eppinger, fails to survive my death by thirty (30) days, then I devise and bequeath all of the residue of my estate as follows: A. I give and bequeath ane-third ('/s) of the said residue to my sister, Margaret J. Memtt, of Hershey, Pennsylvania. If Margaret fails to survive my death, this share shall be paid to her issue, per stirpes. B. I give one-third ('/s) of the said residue to Garrett B. Quigley provided, however, that if he has not attained the age ofthirty-five (35) as of the date of my death, this share shall be held by my Trustee as the "Garrett B. Quigley Trust" subject to the provisions of ITEM SIX of this Will. C. I give one-third ('/s) of the said residue to Kellen M. Quigley provided, however, that if she has not attained the age ofthirty-five (3 5) as of the date of my death, this share shall be held by my Trustee as the "Kellen M. Quigley Trust" subject to the provisions of ITEM SIX of this Will. ITEM SIX: The share of the residue of my estate distributable to my Trustee for the benefit of Garrett B. Quigley and/or Kellen M. Quigley shall be paid to Hershey Trust Company to hold. in trust in the manner as set forth below: A. The Trustee shall pay the income therefrom quarter-annually to or for the benefit of the said beneficiary and may expend in addition. such sums from principal as it considers advisable, in view of other readily available funds of which it has knowledge, to provide for the welfare and comfortable support ofthe beneficiary, including educational and funeral expenses; provided, however, that the beneficiary shall have the right to withdraw 2 portions of the principal in accordance with the following schedule: after his or her twenty- fifth (25th) birthday, one-half of the principal; after his or her thirty-fifth (35th) birthday, any or all principal. If the Trustee at any tirrie considers the principal to be insuff dent to warrant continuing the trust, it may pay the remaining principal to the beneficiary free of trust. If the beneficiary dies before the complete termination of the trust, the principal shall be distributed outright to my issue, per stirpes. B. During the minority of any beneficiary to whom the Trustee is authorized or directed to pay income, the Trustee may pay the same to the person having custody of said minor, without liability on the part of the Trustee to see to the application thereof, to the guardian of his or her estate, or to a custodian for him or her under the Uniform Transfers to Minors Act, or may deposit the same in an interest bearing account in the minor's name in any bank and trust company or national banking association of its choosing. C. The interest of any beneficiary hereunder, including a remainderman, in income or principal, shall not be subject to assignment, alienation, pledge, attachment or claims of creditors until after payment has actually been made by the Trustee as hereinbefore provided. D. Upon the death of any Income beneficiary, any Income accrued or received by the Trustee subsequent to the last Income payment date shall be paid to the person or persons for whose benefit the principal producing such Income is continued in trust or to whom such principal is distributed under the terms hereof. E. Corporate distributions received in shares ofthe distributing corporation shall be allocated to principal, regardless of the number of shares and however described or 3 designated by tl'ie distributing corporation. F. If any person under the age of twenty-one (21) years is entitled to a share of principal upon the termination of any foregoing trust, such share shall be paid to a custodian for said benef ciary under the provisions of the Pennsylvania Uniform Transfer to Minors Act. I hereby authorize my Trustee to select and appoint any person or trust company including the Trustee as custodian to receive payment of such share. ITEM SEVEN: The Trustee hereunder shall have the following powers, in addition to and not in limitation of those granted by law: A. To take, hold or retain all or any part of the Trust Estate hereby created in the form acquired as long as it deems advisable and to receive all the income, increments, rents and profits therefrom. B. To retain and to invest in all forms of real and personal property (including common trust funds and proprietary mutual funds managed by Hershey Trust Company, its affiliates, subsidiaries and successors, and stock or other securities of a holding company controlling it), without being confined to investments authorized by a statutory list and without being required to diversify. C. To sell, exchange, partition, lease, option or otherwise dispose ofanyproperty or part thereof, real or personal, which may at any time form part of this Trust Estate at public or private sale for such purposes and upon such term, including sales on credit with or without security, in such manner and at such prices as it may determine, including the right to lease real estate for a term expiring after the termination of any trust. In the event of a sale, exchange, partition or lease of any of the property of this Trust Estate, there shall be no liability on the part of the purchaser ar purchasers to see to the application of the purchase money, but the same shall be held and disposed ofbv such purchaser or purchasers, free and clear of any of the provisions of this Agreement. D. To cause securities which may from time to time comprise any part of this Trust Estate to be registered in its name as Trustee or in the name of any nominee or to take and keep the same unregistered and retain. them or any part thereof in such condition that they will pass by delivery without disclosing the fact that the property is held in a fiduciary capacity. E. To retain the principal or corpus or any part thereof of this Trust Estate in the form of cash. F. To borrow money for any purpose in connection with the administration of this Trust Estate; execute promissory notes or other obligations for the amounts so borrowed and secure the payment of any amounts so borrowed by mortgage or pledge of any real or personal property which may at any time form a part of this Trust Estate. G. To vote, in respect to any securities which may at any time form a part of this Trust Estate, upon any proposition or election at any meeting and to grant proxies, discretionary or otherwise; vote at any such meeting; to join in or become a part of any reorganization, readjust, merger, voting trust, consolidation or exchange and to deposit any such securities with any committee, depositary, trustee or otherwise and to pay out of this Trust Estate any fees, expenses and assessments incurred in connection therewith and to charge the same to principal or income as it may see fit; to exercise conversion, subscription 5 or other rights, or to sell or abandon such rights and to receive and hold any new securities issued as a result of such reorganization, readjustment, merger, voting trust, consolidation, exchange, or exercise of subscription, conversion or other rights; and generally take all action in respect to any such securities as it might or could do as absolute owner thereof, to vote any stock in Trustee except that in the election. of directors of Trustee such stock shall be voted as directed by a majority in number of the persons then entitled to the trust income. H. To retain orpurchase policies of life insurance, to paypremiums thereon from Income or principal and to exercise all rights of ownership thereover. I. In its discretion to allocate to either principal or income or between them any and all capital gains and taxes which it may be required to pay on behalf of this Trust Estate. J. To divide or distribute, whenever it is required or permitted, this Trust Estate; to make such division or distribution in kind or in money, or partly in kind and partly in money; and that for such purposes the judgment of Trustee as to the value of the different items shall be conclusive and final upon the beneficiaries. K. To hold and administer the Trust Estate created hereby in one or more consolidation funds in whole or in part in which the separate Trust Estate shall have an undivided interest. L. To determine, in connection with making investments, whether to amortize premiums in whole or in part. M. To engage attorneys, investment counsel, accountants, agents and such other persons as it may deem advisable in the administration of this Trust Estate and to make such payments therefor as it may deem reasonable and to charge the expenses thereof to income b or principal as it may determine and to delegate to such persons any discretion which it may deem proper. Trustee shall not be liable for any negligence, omission or wrongdoing of such counsel or agents, providing reasonable care v~,ras exercised in their selection. N. Should the principal or income of the Trust Estate be payable to any person as to whom Trustee has actual knowledge of a court adjudication of incompetency, or who Trustee, in its discretion, determines is unable to act effectively on his,~her own behalf in financial matters, to use such principal or income for the benefit of such beneficiary, including, but not limited to, the right to pay premiums for life, health, accident and any other insurance. O. To exercise in addition all powers granted the Trustee by the Uniform Trust Act, 2U Pa. C.S.A. Chapter 77. ITEM EIGHT: All estate, inheritance, succession and other death taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of tl'ie principal of my general estate, as if such taxes were administration expenses, without apportionment or right of reimbursement. I authorize my legal representatives to pay all such taxes at such time or times as maybe deemed advisable. ITEM NINE: I appoint my wife, Karen L. Eppinger, Executrix of this my Last Will and direct that she be permitted to serve without bond and without any intervention of any court except as required bylaw. I authorize my Executrix to sell, encumber, mortgage, invest, distribute 7 in kind, or retain any items of personal property of my estate in such manner as she shall deem proper, limited only by her own discretion. Ifmy Executrix appointed hereunder should fail to serve or cease to serve I appoint Margaret J. Merritt my Executrix with the same powers and privileges set forth above. IN WITNESS WHEREOr I have at Hershe P ~~~ y, ennsyl~ania, this ~__ day of ~`~" , 2007, set my hand and seal to this, my Last Will and Testament consisting of nine (9) pages, including the acknowledgment. Russell E. Eppinger (SEAL) SIGNED, sealed, published and declared by Russell E. Eppinger, 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 subscribed our names as witnesses. u~'`-' Residence ~?titdA~t ~` ' Residence January2007`Disk#f!;`Eppinber Russell Will 1-3-07 g ACKNOWLEDGMENT ___-- We, Russell E. Eppinger, .~O~v~r . d /~ ,f~-S'-,r,~ ,and ~ ~ •-s ~' ` E 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 instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him}, 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 Will as witnesses and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound an under no constraint or undue influence Russell E. Eppinger / / ,1~~~-- i ess ~~ Wit ess Subscribed, sworn to and acknowledged before me by Russell E. Eppinger, the Testator, and subscribed and sworn to before me by JUh~iJ /.~ d qv, y~j~.,/ and ~~ ~ . ~s~ ,witnesses, this day of 2007. Notary Pu c COMMONWEALTH OF FENNSYLVAN~tA Notarial Sea! Rot,yn L. Bruce, Notary Public Oerry Twp., Dauphin County • nay Commission Expires June 12, 2x10