The URL can be used to link to this page

Home My WebLink About08-24-11 (3)1505610143 REV-1500 EX (01-10) )il iii` OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes oEaaRTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 21 11 0 655 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 172 O1 7110 05 30 2011 Decedent's Last Name Suffix MORRIS (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Date of Birth 09 26 1918 Decedent's First Name MI FLORENCE A Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) 6 Decedent Died Testate (Attach Copy of Will) ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. beNveen 12 31 ~91 a tlit~datge5~f death ~ 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 JAMES D BOGAR (717) 737 8761 First line of address ONE WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN State ZIP Code PA 17011 e-mail address: jbogar@bogarlaw.com Under pe ies o erjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, rrec nd complete. claration of pre arer other than the personal representative is based on all information of which preparer has any knowledge. SIGNA F P SO RESPONSI FO FILING RETURN DATE ~1~~ Robert A. Morris ~ J~ ~~ 6352 Powderhorn Road, Mechanicsburg, PA 17050 SIGNAT OF REPARE~OT~AN REPRESENTATIVE C (~ James D. Bogar ADDRESS One West Main Stre hiremanstown, PA 17011 Side 1 1505610143 1505610143 REGISTER OF WILLS USE ONLY r ....~ C7 * ;7 ---- --ra . --= j,_:_ ._~ ~.~n r .w~ DATA-F - ~ ~~ -r-~ r~~ _:a_a t:~r~ ~ 1 .T"~ ~~. _~ _~.{_~ ~... ~~~ J J REV-1500 EX Decedent's Name: MOrrIS, Florence A. Decedent's Social Security Number 172 O1 7110 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. 899,999.00 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 2,459,232.66 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous f~nn; Probate Property arate Billin Requested Se 7 2 , 002 , 027.94 ............ g p (Schedule G) u . 8. Total Gross Assets (total Lines 1-7) ..................................................................... g, 5 , 3 61, 2 5 9. 6 0 39,727.25 9. Funeral Expenses ~ Administrative Costs (Schedule H) ....................................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 39,727.25 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 12. . Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 5,321,532.35 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. 5,321,532.35 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 .00 15. 16. Amount of Line 14 taxable 5 , 321 , 532.35 1s. at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17 at sibling rate X .12 . . 18. Amount of Line 14 taxable 0 0 0 18 at collateral rate X .15 . . 19. ........ Tax Due ..................................... ..................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 0.00 239,468.96 0.00 0.00 239,468.96 Side 2 L 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Comalete Address: File Number 21-11-0655 DECEDENT'S NAME Morris, Florence A. STREET ADDRESS 231 E. Main Street CITY Shiremanstown STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 11,973.45 Total Credits (A + B) 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 (1) 239,468.96 (2) 11,973.45 (3) (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 227,495.51 Mak_ a Check Pa able to: REGISTER OF WILLS, AGENT. ~, j . II~'~'. ~~{'^ A ~3~ ~~ rE 3 :.~;~ ~~=~A~1?~< y l.`' .h~:y~*;•; c ` .a :w ,. .~.r-:.«..... ...~.. h R~~ .1 ",~ F Y ~t~ ..~ ,,.It t q j ~~,. . . 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 :............................................................................... ^ ^x b. retain the right to designate who shall use the property transferred or its income :.................................. ^ ^x c. retain a reversionary interest; or ............................................................................................................... ^ x 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? .................................................................................................................. ^ ^x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ~..3 ... x . i' ~'`.-: :..: #~,. . • r~ < " r" s s _ fi y ~>~+}, ~ .,d aJ it+~ ;~.:~R f3;~ Z ~ s. ~' :e x : ~~ ~z .a,. .. . ~: ...' ., ~ w*?l.t~ :. 't:, a... ~v't~`~~.. .::";€ ...to' .. - .: .. ,....s .. ... ,. .. .. ,.,a. ...ar.. ,.'~... ... .. _... ..~..~ .. .a,...-.Ir d ...~ . 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-1507 EX+ (6-98) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Morris, Florence A. 21-11-0655 All property jointly-owned with 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-1500 Schedule D (Rev. 6-98) 3425 Simpson Ferry Rd. Camp Hill, PA 17011 (717) 763-1644 FAX (717) 763-1646 pga ~ pgacpas.com Padden,,Guerrini & A~~ociates, P.C. Certified Public Accountants August 16, 2011 James Bogar, Esquire One West Main Street Shiremanstown, PA 17011 Dear Mr. Bogar: H. David Padden, CPA Karin M. Guerrini, CPA Ryan T. Casey, CPA Stefanie M. Knaub Frederick A. Tabor, CPA Allyson R. Hornbaker, CPA Rick Miller, CPA Nana Smiljanec Nathan J. Babinsack, CPA Nicholas S. Huntington, CPA, CFE Shannon L. Wagner Phillip J. Beck REF: Estate of Florence A. Morris I am writing to confirm for you the balance due on the Promissory Judgment Note, dated April 19, 2011, due from Robert A. and Sandra K. Morris to Florence A. Morris as of her date of death, May 30, 2011. The principal balance due was $899,999.00. There was no accrued interest due at May 30, 2011. The month of May's interest on the note of $2,625.00 was paid early and deposited into Florence's PNC bank account on May 27, 2011. Let me know if you have any questions. cc: Robert Morris Sincerely, H. David Padden, CPA Members: American Institute of Certified Public Accountants Pennsylvania Institute of Certified Public Accountants PROMISSORY JUDGMENT NOTE (MODIFICATION) April 19, 2011 $899,999.00 ROBERT A. MORRIS and SANDRA K. MORRIS, husband and wife, (hereinafter, "ROBERT and SANDY") of 6353 N. Powderhorn Road, Mechanicsburg, Cumberland County, Pennsylvania :17050, jointly and severally, hereby promise to pay to FLORENCE A. MORRIS, single person, (hereinafter, "FLORENCE" ) of 231 East Main Street, Shiremanstown, Cumberland County, Pennsylvania 1.7011, the sum of Eight Hundred Ninety-Nine Thousand, Nine Hundred Ninety-Nine and 00/100 ($899,999.00) Dollars, together with interest from the date hereof at the rate of three and five tenths (3.5%) percent per annum within eight (8) years of May 1, 2011, being the effective date of this Promissory Judgment Note (Modification). The terms and conditions of this Promissory Judgment Note (Modification), which are mutually agreed upon by the parties hereto, are as follows: 1) The principal amount of Eight Hundred Ninety-Nine Thousand, Nine Hundred Ninety-Nine and 00/100 ($899,999.00) Dollars with interest thereon from the date hereof at the rate of three and five tenths (3.50) percent per annum, which principal amount, along with any and all accrued interest thereon, less any prepayments made thereon, shall be due and payable on or before May 1, 2019, which is eight (8) years from the effective date of this Promissory Judgment Note (Modification). 2) Commencing on the 1st day of June 2011 and thereafter on the same day of each and every month, ROBERT and SANDY shall make monthly payments of interest only at the rate of three and five tenths (3.5%) percent per annum, said monthly interest payments to be in the amount of Two Thousand Six Hundred Twenty-Five and 00/100 ($2,625.00) Dollars. It is understood and agreed that the monthly payments, as set forth herein, are made in arrears and not in advance. 3) Unless directed to the contrary by FLORENCE, ROBERT and SANDY are to make all payments hereunder as follows: FLORENCE A. MORRIS 231 East Main Street Shiremanstown, PA 17011 4) ROBERT and SANDY shall have the right to prepay all or any part of the unpaid principal balance, without penalty for such prepayment, at any time and from time to time, on any regular payment due date, together with interest on such prepayment to the date of payment. 5) Notwithstanding any provisions of this Promissory Judgment Note (Modification) to the contrary, any and all principal amounts due and owing, together with any and all accrued interest thereon, shall be due and payable in full to FLORENCE on or before May 1, 2019, which is eight (8) years from the effective date of this Promissory Judgment Note (Modification). ROBERT and SANDY are afforded the option of extending this Promissory Judgment Note (Modification) for an additional term of eight (8) years (hereinafter referred to as the "extended due date"), provided, however, that the rate of interest and all other terms and conditions are to be mutually agreed upon by and between FLORENCE and ROBERT and SANDY. In the event that FLORENCE passes away prior to May 1, 2019 or the extended due date, if applicable, any principal amount due and owing, together with any and all accrued interest thereon shall be due and payable as set forth hereinbelow. 6) The payoff of the principal amount of Eight Hundred Ninety-Nine Thousand, Nine Hundred Ninety-Nine and 00/100 ($899,999.00) Dollars, along with any and all accrued interest thereon, less any and all prepayments made, shall be made as follows Eight Hundred Ninety-Nine Thousand, Nine Hundred Ninety-Nine and 00/100 ($899,999.00) Dollars thereof, together with any and_all accrued interest thereon, less any and all prepayments made thereon, shall be made payable in full on or before May 1, 2019 or the extended due date, if applicable. In the event that FLORENCE passes away prior to May 1, 2019 or-the extended due date, if applicable, said payment shall be due and payable to the ESTATE OF FLORENCE A. MORRIS within ninety (90) days of the date of her death. 7) It is understood and agreed by and between ROBERT and SANDY and FLORENCE that the within Promissory Judgment Note (Modification) represents a modification to the Promissory Judgment Note dated October 1, 2010 in the amount of Three Million and 00/100 Dollars($3,000,000.00), said Note being by and between ROBERT and SANDY and FLORENCE. A copy of the October 1, 2010 Promissory Judgement Note is attached hereto, marked Exhibit "A" and incorporated herein. The October 1, 2010 Promissory Judgment Note is deemed to be continued and not cancelled, all in accordance with the terms and conditions of -2- this Promissory Judgment Note (Modification) dated April 19, 2011, with an effective date of May 1, 2011. Upon a five (5) day default of any of the above monthly payments, the undersigned do hereby further authorize and empower any attorney-at-law, Clerk of Court or Prothonot=ary.of the Court of Record of Cumberland County, Pennsylvania, or elsewhere, to appear for and to conf ess judgment against them for the full amount of the above sum, in favor of the holder hereof, together with interest and an amount not to exceed Twenty Thousand and 00/100 ($20,000.00) Dollars on account of any moneys unpaid hereon for collection expenses and attorney's fees, after declaration filed, with costs of suit, release of errors, without stay of execution, and waive the right of inquisition on any real estate that may be levied upon under such judgment and they do hereby voluntarily condemn the same, and authorize the Clerk of Court or Prothonotary of the Court of Record of Cumberland County, Pennsylvania,~or elsewhere, to enter upon any Writ of Execution said condemnation, and they further agree that said real estate may be sold upon a Writ of Execution, and they hereby waive and release all relief from any and all appraisement, stay or exemption laws of any State, now in force or hereafter to be passed. It is understood that we have read and reviewed the contents of this Note,- that we understand the provisions hereof, that we are aware that the Note authorizes the entry of a judgment against us for the principal amount together ws~th accumulated interest at the rate of three and five tenths (3.5°s) percent per annum, and an amount not to exceed Twenty Thousand and 00/100 ($20,000.00) Dollars on account of any moneys unpaid hereon for collection expenses and attorney's fees and that we have signed this Note voluntarily and with the intent to be bound legally hereby. We further certify that the total annual income of each of us exceeds Ten Thousand and 00/100 ($10,000.00) Dollars, that there were no blanks in this Note at the time we signed it, and that we received a copy of this Note at the time of signing. -3- IN WITNESS WHEREOF, the undersigned have set their hands and seals in the 19th day of April, 2011. _~ ~a Witness COMMONWEALTH OF PENNSYLVANIA ROBERT A. MORRIS ~" i~~~ SANDRA K. MORRIS SS. COUNTY OF CUMBERLAND . }~ r'' 2011 before me, On this the da of ~ , - ~ y P the undersigned officer, personally appeared ROBERT A. MORRIS and SANDRA K. MORRIS, husband and wife, known to me (or satisfactorily proven) to be the persons whose names are sub- scribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~ ~ • (SEAL} Notary Public COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL BETH B. LENGEL, NOTARY PUBLIC SHfREMANSTOWN BORO., CUMBERLAND COUNTY MY COMMISSION EXPIRES DEC. 12, 2011 -4- PROMISSORY JUDGMENT NOTE October 1, 2 010 $3,000,000.00 ROBERT A. MORRIS and SANDRA K. MORRIS, husband and wife, (hereinafter, "ROBERT and SANDY") of 6353 N. Po1~050ornoRn~d, and Mechanicsburg, Cumberland County, Pennsylvania ~ Y severally, hereby promise to pay to FLORENCE A. MORRIS, single person, (.hereinafter, "FLORENCE") of 231 East Main Street, Shiremanstown, Cumberland County, Pennsylvania 1?011, the sum of Three Million and 00/100 ($3, 000, 000 .00) Dollars, together with interest from the date hereof at the rate of three and five tenths (3 . 5 0) .percent per annum within eight (8) years of October 1, 2010. The terms and conditions of this Promissory Judgment Note, which are mutually agreed .upon by the parties hereto, are as follows 1) The principal amount of Three Million and 00/100 ($3, 000, 000.00) Dollars with interest thereon from the date hereof at the rate of three and five tenths (3 .5 p) percent per annum, which principal amount, .along with any and all accrued interest thereon, less any prepayments made thez~eon, shall be due and payable on or before October 1, 2018, which is eight (8) years from the date of this Promissory Judgment. Note. 2) Commencing on the 1st day of November 2010 and thereafter on the same day of each and every month, ROBERT and SANDY shall make monthly payments of interest only at the rate of three and five tenths (3 . 5 0) percent per annum, said monthly interest payment to be in the amount of Eight Thousand Seven Hundred-Fifty and 00/100 ($8, 750 .00) Dollars. 1t_ is understood and agreed ,that the monthly payments , as set f ort~h herein, are made in arrears and not in advance. 3) Unless directed to the contrary by FLO~'..ENCE, ROBERT and SANDY are to make all payments hereunder as follows: FLORENCE A. MORRIS 231 East Main Street Shiremanstown, PA 17011 4) ROBERT and SANDY shall have the right to prepay all or any part of the unpaid principal balance, up to One Million and 00/100 ($1,000,000.00) Dollars, without penalty ror such prepayment, at any time and from time to time on are aegentrto payment due date, together with interest on such p p Ym however, that the date of payment. It is understood andnaghal7~ not exceed One the right of prepayment as set f orth here Million and 00/100 ($l, 000, 000.00) Dollars and, f=urther, said right of prepayment shall apply only to the principal amounts due and owing to Florence as set forth hereinbelow. 5 ) Notwithstanding any provisions of this ~?romissory Judgment Note to the contrary, any and all principaltathereondue and owing, together with any and all LORENCE ontorebefore October shall be due and payable in full to F 1, .-2018, which is eight (8) years from the date of this Promissory Judgment Note. ROBERT and SANDY are afforded the option of extending this Promissory Judgment Note for an additional term of eight (8) years (hereinafter 1:eferred to as the "extended due date") , provided, however, that: the rate of interest and all other terms and conditions are t~o be mYtuaInythe agreed upon by and between FLORENCE and ROBERT and SAND event that FLORENCE passes away prior to October 1, 2018 or the extended due date, if applicable, any principal amount due and owing, together with any and all accrued interests thereon shall be due and payable as set forth hereinbelow. 6) The payoff of the principal amount of Three Million and 00/100 ($3,000,000.00) Dollars, along with any and all accrued. interest thereon, shall be made as follows. 000 0 00.00) Dollars (A) One Million and 00/100 ($1, , thereof, together with any and all accrued :inallebe madeeon, less any and all prepayments made theleo2018hor the extended payable in full on or before October , due date, if applicable. In the event that FLORENCE passes away prior to October 1, 2018 or the extended due doat~heif applicable, said payment shall be due aed pa90blda s of the ESTATE OF FLORENCE A. MORRIS within nin y ( Y date of her death . (B) Two Million and 00/100 ($2, 000, 0 00.00) Dollars thereof , together with any and all accrued :interest thereon, shall be made payable in full, in equal shares, to VIRGINIA K. BRENNEMAN, daughter of FLORENCE A. MORRIS, ALAN D. MORRIS , son of FLORENCE A . MORRIS , and PAUL A . MORRIS , son of FLORENCE A. MORRIS on or before October ventOthatr the extended due date, if applicable. In the e FLORENCE A. MORRIS passes away prior to October 1, 2018 or the extended due date, if applicable, said :payments shall be -2- made payable in full, in equal shares, to V~IRGIwithKn ninety BRENNEMAN, ALAN D . MORRIS, and PAhL A-SaMdRpayments shall be (90) days of the date DY inrcash or under terms and made by ROBERT and SAN conditions that a re agreed to by and between ROBERT and SANDY, VIRGINIA K. BRENNEMAN, individually, ALAN D. MORRIS, individually, and PAUL A. MORRIS, individua:Lly. Upon o f ive ( 5) day de f aul t o f any o f the a-oO i z emandhem ower payments, the undersigned do hereby furtho~honotar of the Court any attorney-at-law, Clerk of Court or Pr Y of Record of Cumberland County, Pennsylvania, oz,f=orstheefullto appear for and to conf ess judgment agthesholder ':~ereof, together amount of the above sum, in favor of with interest and an amount not to exceed Twenty Thouunnaidnd 00/100 ($20,000.00) Dollars on account of any money p hereon for collection expenses and attorney's fees, after declaration ff led, with costs of suit, ,release of errors, without stay of execution, and waive the right of inquisition on enydoreal estate that may be levied upon under such ~udgme:n.t and th y hereby voluntarily condemn the same, and authorize the andrk of Court or Prothonotary of the Court of Record of Cumberl County, Pennsylvania, or elsewhere, to enter upon any Writ of Execution said condemnation, and they further agree that said real estate may be sol d upon a Writ of Execution, and they hereby waive and release all relief from any and allorpPereafterttosbey or exemption laws of any State, now in force passed. It is understood that we have read and review~eofhethattwets of this Note, that we understand the provisions he , are aware that the Note authorizes the entry of a judgment against us for the principal amount together with accumulated er interest at the rate of three and five tenths (and~ande00/100p annum, and an amount not to exceed Twenty Thous ($20,000.00) Dollars on account of any moneys unpaid hereon for collection expenses and attorney's f ees and that we have signed this Note voluntarily and with the intent to be bound legal y hereby. We farther certify that the total annual income os ethatof us exceeds Ten Thousand and 00/100 ($10,000.00) Dollar , there were no blanks in this Note at the time we s~gned it, and that we received a copy of this Note at the time o~ signing. -3- IN WITNESS WHEREOF, the undersigned have set their hands and seals in the 1st day of October, 2010. Wi ness ` ,~ ,- OB RT A . MORRI S Wi ness COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ANDRA. K . MORRI S SS. ~~~ da of `~~~-~' 2010, before me, On this, the y the undersigned officer, personally appeared ROBERT A. MORRIS and SANDRA K. MORRIS , husband and wife, known to me (or satisfactorily proven) to be the persons whose nPdethatethe scribed to the wsthin instrument, and acknowledg_ Y executed the same for the purposes therein contained. IN WITNESS WHEREOF , I hereunto set my hand and official seal. . ,..-•~' ' ~~ .~~~"~~ (SEAL ) Notary Public • TA A L DIANE MONTGOMERY, NOTARY PUBLlC SHIREMANSTOWN BORO, CUMBERLAND COU MY COMMISSION El(P1RES AUGUST 3, 2013 -a- Rev-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Morris, Florence A. 21-11-0655 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 Orrstown Bank -proceeds from closeout of Certificate of Deposit prior to date of death 219,706.57 2 PNC Bank, N.A. -Checking Account No. 5004784802. Date of death balance $165,674.90; 165,676.25 accrued interest $1.35 3 PNC Investments -Brokerage Account 667,347.79 4 PNC Wealth Management -Account No. 8592120-007-27-27. Date of death balance 1,404,236.15 $1,402,771.33; accrued interest/dividends $1,464.82. 5 Furniture -sold at private sale 400.00 6 Pennsylvania Department of Revenue - 2010 Personal Income Tax Refund 156.00 7 U.S. Treasury - 2010 Personal Income Tax Refund 1,709.90 TOTAL (Also enter on Line 5, Recapitulation) I 2,459,232.66 (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 E (Rev. 6-98) Jun, 3 ~, 201 ' 1 : 44FPv1 PNC BANK 41 ~-705-2747 P1VC EEAE~~IC THE WAY June 3 0, 2011 Carol Koscienski PNC Bank Wealth Management RE: Florence A Morris SSN: 172-O1-7110 DOD: OS-30-2011 Dear Ms. Koscienski: No, 9129 P, 2 In response to your xequest for Date of Death (DOD) balances for the customer noted above, our records show the following: Certificate o~ Deposit Account # 3140034739 Established: OS-i 5-2010 FLORENCE A MORRIS ITF EMMA MORRIS DOD balance: $ 1,013.54 + 0.44 accrued interest Account # 31800349094 Established: OS-18-2010 FLORENCE A MORRIS ITF ADDIE MORRIS DOD balance: $ 1,013,54 + 0.44 accrued interest Checking Account Account # 500474502 Established: 11.-03-2005 FLORENCE A MORRIS DOIa batauce: $ 165,674.90 + 1.35 accrued interest Investment Account The decedent maintained Investment Account # 97548529. For further information, you may call the Brokerage Department at 1-800-762-6111. Please note that Phis office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any ~inanGial transactions or provide statements. If you need assistance with any of these itezxas, please call 1-88$-PNC-BANK (i.-888-762-2265} or stop by your local PNC ~anlc bra,ncla office, SincerEly, National Financial Services Center PNC Bank, N.A.. Member FDIC Page 1 of 2 J u n. ~ ~. 2 ~" ~ : 44PT~~ PNC BANK 412-705-2747 Na. 9129 P. 3 This message is antended fvr the use of l~he individual or entity tv which ii' is addressed a~zd may contain information that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notlfred that any dissemination, distribu~iora or copying of this communications rs strictlyprohibired_ .If you have received rhYs communication in error, please notes me immediately ~y reply or by telephone at 800-762-177 and immediately destroy this faxed document. Page 2 of 2 PNC INVESTMENTS Member FINRA and SIPC July 15, 2011 James D Bogar Attorney at Law One W. Main St. Shiremanstown, Pa. 17011 RE: The Estate of Florence A Morris Dear Mr. Bogar, At the time of her death, Florence A Morns had one brokerage account with me titled: Florence A Morris, Robert A Morris POA and opened on 3/11/2011. Assets from her MSSB account were transferred in at that time. On her date of death May 30, 2011 the value was the following: Fidelity Money Market III $1977.89 Eaton Vance Fltg Rate FD $91342.40 Eaton Vance Pa Muni FD $85952.85 Putnam Pa Tax Exempt FD $434693.90 Zacks Income Adv UIT $53380.75 Total Account Value $667347.79 Yours truly, William R Cashman III, CFP PNC Investments LLC Member of The PNC Financial Services Group 909 West Governor Road Hershey Pennsylvania 17033 www.pnc.com ~ •Mayl.oseValue importantlnvestorlnformation: Securities and brokerage services are provided by PNC Investments LLC, member FINRA and SIPC. •NoBankGuarancee Annuities and other insurance products are offered by PNC Insurance Services LLC, a licensed insurance agency. PNC WEALTH MANAGElV1ENT PO Box 308 Camp Hill PA 17001-0308 Direct Dial (717) 730-2265 Toll Free 1-800-762-0616 Email - linda.lundberg@pnc.com June 30, 2011 James D. Bogar, Esquire One ~~V. Main St. Shiremanstown PA 17011 Re: Florence A. Morris Estate Dear Jim: Enclosed please find the date of death valuations as requested per your letter dated June 20, 2011. Enclosed you will find a one page report for Mrs. Morris's Investment Management Account with PNC Wealth Management and another page for her retail PNC accounts. I am not able to access information concerning the PNC Investment account information. I believe it is closed. I have forwarded your letter to Todd Perry of PNC Investments for a response. In the event you do not hear from him his direct phone number is 730-2289. Please feel free to contact me if you require any additional information. Sincerely, i,inda J. Lundberg, CTFA Vice President Enclosures Cc: Robert Morris w/encs. Member of The PNC Financial Services Group 4242 Carlisle Pike U1-U600-03-b Camp Hill Pennsylvania 17011-4163 Issues sorted by security. ESTATE TAX SECURITIES VALUATION PAGE NO. 1 ACCOUNT: 8592120-007-27-27 Name of Estate: FLORENCE A MORRIS DATE OF DEATH: Monday, lday 30 2011 ITEM CUSIP NO. SHARES/ DESCRIPTION PRICE HIGH/ASK LOW/BID MEAN SECURITY VALUE ACCRUED COMMENTS DIV/INT PAR VALUE DATE PAIGE - ----- ---------- - PRICE --------- PRICE 1) 092530819 --------------- ----------------------------- 14,720.3140 BLACKROCK MUN BD FD INC 05/27 10.1800 10.18000 149,852.80 MCTP FUND S-T Mi3PT INSTL 2) 31331J3D3 25,000 FEDERAL FARM CR BKS 05/27 100.0000 100.00000 GVT AGENCY CONS BD 1.614 05/31 100.0312 100.03120 100.01560 25,003.90 Int. From: 12/01/2010 to 05/30/2011 200.00 3) 3133714L7 62,068.9700 FEDERAL HOMB LOAN BANKS 05/27 100.0000 100.00000 GVT AGENCY CONS SD 1.614 05/31 100.0312 100.03120 100.01560 62,078.65 Int. From: 04/06/2011 to 05/30/2011 151.72 4) 313371839 100,000 FEDERAL HOME LOAN BANKS 05/27 100.0000 100.00000 GVT AGENCY CONS BD 1.0914 05/31 100.0000 100.00000 100.00000 100,000.00 Int. From: 04/21(2011 to 05/30/2011 121.11 5) 313371CN4 200,000 FEDERAL HOME LOAN BANKS 05/27 100.1562 100.1250 100.14060 GVT AGENCY CONS SD 1.35$14 05/31 100.1562 100.15620 100.14840 200,296.80 Int. From: 04/21/2011 to 05/30/2011 300.00 6) 313372XU3 25,000 FEDERAL HOML LOAN SANIGS 05/27 100.6250 100.5938 100.60940 GVT AGENCY CONS 8D 1.27$13 05/31 100.5938 100.5625 100.57815 100.59378 25,148.45 Int. From: 03/31/2011 to 05/30/2011 52.92 7) 3134G1B86 50,000 FEDERAL HOMB LN MTG CORD 05/27 100.0290 100.02900 GVT AGENCY CAT,L1.225$121613 05/31 100.0287 100.02870 100.02885 50,014.43 Int. Fram: 12/16/2010 to 05/30/2011 257.81 8) 3136FPRS8 100,000 FEDERAL NAIL MTG ASSN 05/27 99.8438 99.6875 99.76565 GVT AGENCY CAT•T•1.125~072914 05/31 99.9062 99.7500 99.82810 99.79688 99,796.88 Int. From: 01/29(2011 to 05/30/2011 381.25 9) 693390700 17,298.9280 PIMCO FDS PAC INV'P MC~TP SER 05/27 11.0500 11.05000 191,153.15 ~ MUT FUND TOTAL R,ETRN PT 10) 693391120 4,411.9180 PIMCO FD5 PAC INVT MGMT SER 05/27 11.6800 11.68000 51,531.20 MUT FUND REAL RTIJ CL A 11) 69351K881 14,292.5230 PNC FDS 05/27 10.4400 10.44000 149,213.94 MUT FUND mnsnrxr.~t LTD MAS I 12) 77957P105 30,674.8460 ROWS T PRICE SHORT TERM BD FD 05/27 4.8700 4.87000 149,386.50 MUT FUND COM 13) 999527641 •10,980.7300 BI,ACKROCK LIQ P'DS TEMPFUND ADM SHS #H1 10,980.73 0.00 1•L9NUAL INCOME CASH [NO ACCR DUE FOR DOD PER] 14) 999527641 138,313.9000 ~•n~ROCK LIQ FDS TEMPFUND ADM SH3 #H1 138,313.90 0.01 MANUAL PRINCIPAL CASH Grand Totals Total Principal plus Accrued interest and dividends ---------------- ------------ 1,402,771.33 1,464.82 1,404,236.15 This report was prepared using APPRAISE Ver. 7.6.0 software, as EVALUATION SERV=CES, INC. product. Phone 201 784 8500. Visit our web sites at WWi4.APPRAISENJ.COM and WWt+T.CAPITALCHANGE50NLINE.COM. Please compare the data on this document carefully with your source document to verify its accuracy. Rev-1510 EX+ (6-98) ~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN eccin~~ir nF(:FIIFNT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER ESTATE OF 21-11-0655 Mnrris_ Florence A. 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 °i° OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) 1 Alan D. Morris -Gift made October 1, 2010, prior to 666,666.66 date of Decedent's death 2 Paul A. Morris -Gift made October 1, 2010, prior to 666,666.66 date of Decedent's death 3 Virginia K. Brenneman -Gift made October 1, 2010, 666,666.66 prior to date of Decedent's death 4 PNC Bank, N.A. -Certificate of Deposit No. 1,013.98 31400349739. Date of death balance $1,013.54; accrued interest $0.44. The Decedent's great granddaughter, Emma Morris, is the "ITF" beneficiary of this account. 5 PNC Bank, N.A. -Certificate of Deposit No. 1,013.98 31800349094. Date of death balance $1,013.54; accrued interest $0.44. The Decedent's great granddaughter, Addie Morris, is the "ITF" beneficiary of this account. TOTAL (Also enter on Line 7, Recapitulation) TAXABLE VALUE 666,666.66 666,666.66 666,666.66 1,013.98 1,013.98 2,002,027.94 (If more space is needed, additional pages of the same size) Form PA-1500 Schedule G (Rev. 6-98) Copyright (c) 2002 form software only The Lackner Group, Inc. - -- Jun,30, 2011 1:44PM PNC BANK 412-705-2747 ''.~~~ LEppENGTH~WAY June 3 0, 2011 Carol Koscienski PNC Bank Wealth Management RE: Florence A Morris SSN: 172-01-7110 DOD: OS-30-2011 Dear Ms. Koscienski: I~ o, 9' 2 9 F, 2 In response to your xequest for Date of Death (DOD) balances for the customer noted above, our records show the following: Cert'if'icate of Deposit Account # 31400349739 FLORENCE A MORRIS ITF E~ZMA MORRIS DOD balance: $ 1,013.54 + 0.44 accrued interest Account # 31800349094 FLORENCE A MORRIS ITF ADDIE MORRIS DOD balance: $ 1,013.54 + 0.44 accrued interest Checking Accounf Account # 5004784802 FLORENCE A MORRIS DOD batauce: $ 165,674.90 + 1.35 accrued interest Estab] is~hed: 05-18-2010 Established: OS-18-2010 Established: 11-03-2005 Investment Account The decedent maintained Investment Account # 97548529. 1~'or ftarther information, you may ca11 the Brokerage Department at 1-500-762-6111. Please note that this office provides date of death balances for deposit accounts (IR.As, CDs, Checking and Savings). We do not process any ~inanGial transactions or providc~statements. If you need assistance with any of these itexaas, please call 1-8SS-PNC-BANK (1'-888-762-2265) or stop by your local PNC i3aulc braocli office. Sincerely, National Financial SErvices Center PNC Bank, N.A.1V,[ember FDYC Page 1 of 2 ~ u n. 30. 2011 1: 44PN' PNC BANK 412-705-2747 h~~o. %' ~~ ~• 3 This message is intended for the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable taw. If the reader of this message is not the intended recipient or the employee or agent responsible for deliverin; this message to the intended recipient, you are hereby notifted that any dissemination, distribution or copying of this communications rs strictly prohibited_ .If you have rece7ved rhis communication in error, please notify me immediately by reply or by telephone at 800-762-177 and immediately destroy this faxed document. Page 2 of 2 REV-1151 EX+ (10-06) COMMNHERITAN~ECT~ RET~RN ANIA RESIDEN DE EDEN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Morris, Florence A. 21-11-0655 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N M A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zia Yearlsl Commission paid 2. Attorney's Fees Bogar & Hipp Law Offices 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zia Relationship of Claimant to Decedent 4. I Probate Fees 4,930.00 19,950.00 1,485.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 13,362.25 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 39,727.25 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 Morris, Florence A. 21-11-0655 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex ep nses 1 Musselman Funeral Home -funeral bill 4,930.00 H-A 4,930.00 2 Other Administrative Costs Advanced Paincare -medical bill 25.00 3 Center for Kidney Dialysis -medical bill 156.42 4 Country Meadows -Nursing Home Bill 244.66 5 Country Meadows -Nursing home bill 1,665.00 6 Cumberland Law Journal -Executor's notice 75.00 7 H. David Padden, CPA -Accounting services 918.06 8 Holy Spirit Hospital -Medical bill 764.26 9 Journal Publications -Executor's notice 150.00 10 National Rehab Equipment -Medical bill 212.04 11 OIP -medical bill 106.81 12 PA Department of Revenue -Estimated quarterly personal income tax payment 1,500.00 13 R. Lynn Magargle -medical bill 30.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-9i:3) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Morris, Florence A. 21-11-0655 ITEM NUMBER DESCRIPTION AMOUNT 14 RESERVES: -Costs to conclude the administration of this Estate, including filing fee for PA 7.500.00 Inheritance Tax Return and Inventory, preparation and filing of Federal 706 Estate Tax Return, Accounting, final Personal Income Tax Returns, Gift Tax Returns and Fiduciary Income Tax Returns 15 Spirit Physician Services -Medical bill 15.00 H-B7 13,362.25 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EJ(+ (11-08) COM INHERIT ANCE~ ABC RET~RN ANIA RESIDENT DEcc::EDEN SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Morris, Florence A. 21-11-0655 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(aN1.2)1 See attached schedule ~ ~ Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet, as a ro i NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Florence A. Morris 05/30/2011 172-01-7110 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 1 Virginia K. Brenneman 5 Leisure Lane Blain, PA 17006 2 Alan D. Morris 378 Ogechee Drive Richmond Hill, GA 31324 3 Paul A. Morris 1848 Chasewood Park Drive Marietta, GA 30066 4 Robert A. Morris 6352 Powderhorn Road Mechanicsburg, PA 17050 Daughter Son Son Son One-fourth of rest, residue and remainder One-fourth of rest, residue and remainder One-fourth of rest, residue and remainder One-fourth of rest, residue and remainder 1 LAST WILL AND TESTAMENT OF FLORENCE A. MORRIS I, FLORENCE A. MORRIS, of Mechanicsburg, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, ROBERT A. MORRIS, VIRGINIA K. BRENNEMAN, ALAN D. MORRIS, and PAUL A. MORRIS, provided that should any of my children predecease me, I give and bequeath such child's share unto his or her issue per stirpes by representation and if there be a failure of same, I give and bequeath such deceased child's share, in equal shares, to my surviving children as provided herein. SECOND: Should any of my grandchildren not have attained the age of twenty-three (23) years at the time for dis- tribution to him or her, I give, devise and bequeath the share of each such grandchild to my hereinafter named Trustee or Trustees, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares so received, and to use and apply from time to time such portion of income and principal for the said grandchild's education (including college, trade school or other similar training or education), as my Trustee or Trustees, in their sole discretion, deem advisable. The Trustee or Trustees, in exercising their discretionary authority with respect to the payment of income or principal of the within Trust to my grand- children, shall take into consideration any income or other resources available to my grandchildren from sources outside this Trust. Any income or principal not so applied shall be dis- tributed to each grandchild when he or she attains the age of twenty-three (23) years. In the event any of rn_y grandchildren die prior to the termination of this Trust established herein for their benefit, the interest of said grandchild in said Trust shall cease with any income and principal being divided evenly between or among that deceased grandchild's brothers or sisters or the separate Trusts established hereunder for- their benefit and, in the absence of any brothers or sisters, or any Trusts established hereunder for their benefit, to my other grandchil- dren, or the Trusts established hereunder for their benefit, in equal shares. THIRD:In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective. until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or contro,Tersy and to abandon any property which is of little or no value. 2 (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gif t and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under. any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. (J) In dealing with any proprietorship, partnership interest, stock of any solely owned or closely held corporation, or any other business or professional interest included in my estate or any trust under my will (all of which are referred to as "the business" in the following subparagraphs), and without regard to any rule respecting conflict of interest, the fiduci- aries acting hereunder are authorized to: 3 (1) Retain all or any part of the business as long as they consider advisable, regardless of any principle of law concerning investment diversification; (2) Sell all or any part of the business when- ever, for whatever price, on whatever terms and conditions, and to whatever organizations, entities, or individuals, including fiduciaries under my will, they consider advisable; (3) Do anything they consider advisable with respect to operating or liquidating the business or with respect to any change in the purpose, form, or organization of the business; (4) Participate directly in the management of the business, or render professional services to it,, and receive reasonable compensation from the business; (5) Delegate authority to any shareholder, director, manager, agent, partner, or employee, and approve payment of reasonable compensation from the business; (6) Consent for the business to be taxed in accordance with the provisions of Subchapter S of the Internal Revenue Code; (7) Borrow money from the banking department of any bank executor or bank trustee that may serve under my will; and (8) Make additional investments in or make advances to the business if that action appears to be in the best interests of my estate or any trust under my wil_1 and the benefi- ciaries of my estate or the trust. FOURTH: I nominate and appoint my sore, ROBERT A. MORRIS, as Trustee of the hereinabove described trusts. In the event of the death, resignation or inability to serve for any reason whatsoever of the said ROBERT A. MORRIS, I nominate and appoint my daughter, VIRGINIA K. BRENNEMAN, as Trustee of the 4 hereinabove described trusts. I direct that my Trustee or Trustees shall serve without bond and shall receive fair and reasonable compensation. FIFTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. SIXTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or lnablity of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. SEVENTH: I nominate and appoint my son, ROBERT A. MORRIS, Executor of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said ROBERT A. MORRIS, I nominate and appoint daughter, VIRGINIA K. BRENNEMAN, Executrix of this, my Last Will and Testament. I direct that my Executor or Executrix, Trustee or Trustees, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~ ~ day of ~~- 2010 . i t ~, ~~' ~ ~ (SEAL) FLORENCE A. MO RI 5 Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses . ~,,,~ Address Address 6