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HomeMy WebLinkAbout03-0808 PETITION FOR PROBATE and GRANT OF I/ETTERS also known as To: Register of Wills for the Deceased. County of Social Security No. ~ (o _~ - ~'~/- '~-'~,~/ Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of ageor older an the execut in the last will of the above decedent, dated and codicil(s) dated in the (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in t~,~s~ ~_,~v )~,a~/ County, P_enns¥1vania, with h i~ last family or principal reaidence at, (|ist street, number and muncipality) Dece~d_ent, then ~ years of agg, die~l ~2/- :~ O ~ 3 , Except as follows, decedent did not marry, was not divorced and/did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully presented herewith and the grant of letters theron. request(s) the probate of the last will and codicil(s) (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) f~O('O OATH OF PERSONAL REPRESENTATIVE COMMONWEAI TH OF PENNSYLVANIA COUNTY OF I xo'.l <.oL f The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate aj~eording to. law. Sworn to or affj~r~ and subscribedf t~.~_~f_ ~,~ ~-,~'~~~ before me ~his (")' day of | / Estate 0f DECREE , Deceased OF PROBATE AND GRANT OF LETTERS AND NOW '7. : o~9.~{ ~ the reverse side hereof, satisfactory proof having be~ presented before me, IT IS DECREED that the instrument(s) dated -]/- ]E~E~da described therein be admitted to probate and filed of rec~d as the last will of ~d Letters T~ ~3 E~T~ ~ ~e hereby granted to ~%o~a.~ ~' ~&~; ~ , in consideration of the petition on FEES Probate, Letters, Etc .......... ~ .C~<D Short Certificates( ) .......... $. (~ .0{~ ATTORNEY (Sup. Ct. I.D. No.) mmm,,ia~n '..~CY~L~....~... $ t5 .03 --~Q-i9 $ i O' 09 ADDRESS TOTAL ~Laq. o ~ Filed ./~..': .~..--..~...c~..h ................. LAST WILL OF THOMAS R. LAMB, SR. I, THOMAS R. LAMB, SR., now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II Ail inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise, and bequeath all of the remainder of my estate of whatsoever nature and wheresoever situate, as follows: 60 percent to my son THOMAS R. LAMB a/k/a THOMAS R.J. LAMB, a/k/a THOMAS R. LAMB, JR., of Cumberland County, Pennsylvania, per stirpes; 40 percent to be divided equally among my following grandchildren: JOHN LAMB, of Nassau County, New York; MATTHEW LAMB, of Nassau County, New York; JAMES LAMB, of Nassau County, New York; MEGAN LAMB, of Nassau County, New York. If any of my grandchildren predecease me or fail to survive me by 30 days, I give, devise and bequeath that beneficiary's share to be equally divided among the remaining beneficiaries. Article IV Except as otherwise provided in this will, I have intentionally failed to provide for any other persons or relatives, whether claiming to be an heir and/or relative of mine or not. Insofar as I have failed to provide in this will for any of my relatives, and/or issue now living or later born or adopted, such failure is intentional and not occasioned by accident or mistake. Article V If a beneficiary under this Will has not attained the age of twenty-one (21) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary. Article VI In the event that a Trust is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, care and education of the child until the child attains the age of twenty-one (21) years. B. The then remaining principal and accumulated income shall be distributed to the beneficiary at age twenty-one (21). C. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article VII In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this will or by law, shall have the following powers over the Trust subject to any limitations specified elsewhere in this estate, Will. (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, 3 (c) being confined to legal investments, principal of diversification, (d) to exercise any option ownership of investments, to invest and reinvest in all forms of property without and without regard to the or right arising from the (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, and (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death. Article VIII I hereby appoint my son THOMAS R. LAMB, JR. as Trustee of the Trust created in this Will. If the event of the renunciation, death, resignation, or inability to act for any reason whatsoever of THOMAS R. LAMB, JR., I nominate and appoint ROSEMARY LAMB as the Trustee of the Trust created in this Will. Article IX I nominate, constitute, and appoint my son, THOMAS R. LAMB, JR., Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint ROSEMARY LAMB, of Cumberland County, Pennsylvania Executrix of my Last Will and Testament. I direct that my Executor or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to sell both real and personal property, at private or public sale, to invest cash without being limited to statutory investments, to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor shall receive reasonable compensation for services rendered to my estate. IN WITNESS WHEREOF, I, THOMAS R. LAMB, SR., hereby set my hand to this my Last Will, on this /~ ~ day of , 1996, at Harrisburg, Pennsylvania. THOMAS R. LAMB, SR. In our presence, the above-named THOMAS R. LAMB, SR. signed this and declared this to be his Last Will and now at his request, in his presence, and in the presence of each other, we sign as witnesses. ?~ /Address.. I, THOMAS R. LAMB, SR., Testator, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by THOMAS R. LAMB, SR., the Testator, this ! j~{ day of ~-~ , 1996. THOMAS R. LAMB, SR. We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute this instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me and ~-.t/~.,c%~.~a~ag,~, ;/~-'k.C~;~ [~'k , witnesses, this l l~ day of _~c~c , 1996. Lower PaSo ~ Twp. gaupn~n 0~_ ~My comm~sion E~J, es ;~a~ 10, Witness JAN L. BROWN 5440 JONESTOWN ROAD P.O. bOX 6362 HARRISBURG, PENNSYLVANIA 17112 717-541-5550 BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Thomas R Lamb Sr Date of Death: 09/30/2003 Will No. 2003-00808 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 10/23/2003 : Name Address Thomas R Lamb Jr (son) John Lamb (son) One Nottingham Dr Mechanicsburq John F Lamb (grandson) PA 17050 James F Lamb (grandson) 83 Hillside Ln Svosset NY 11791 83 Hillside Ln Svosset NY 11791 83 Hillside Ln Svosset NY 11791 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: 10/23/2003 Capacity: Name: Jan L Brown & Associel;~ Address: 845 Sir Thomas Court Suite 12 Harri~burq PA 17109 Telephone(717),-5415550 X Personal Representative Counsel for Personal Representative Thomas R Lamb Sr Continuation of Certification of Notice Under Rule 5.6(a) Page 1 09130/2003 Names and addresses Name Matthew Lamb (grandson) Margaret Lamb (,qranddau,qhter named in Will as Megan Lamb) Address 83 Hillside Ln Syosset 83 Hillside Ln Syosset NY 11791 NY 11791 REV-1500 EX '~ (6-O0) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 -0 3 0 8 0 8 COUNT~ CODE YEAR ~ NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER Lamb ThomasRSr 0 6 3- 2 4- 7 5 5 4 DATE OF DEATH (MM-DO-Year} DATE OF BIRTH (MM-DO-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 09/30/2003 10/28/1923 (IF APPLICABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER r~-'] 1. Original Return O4. Limited Estate r~6. Decedent Died Testate (Attach copy of Will) [--'~ 9. Litigation Proceeds Received [~]2. Supplemental Retum --] 4a. Future Interest Compromise (date ofdeatfl after 12-12-82) r'~7. Decedent Maintained a Living Trust (Attach copy of Trust) [~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) E~3. RemainderRetum (date of death prfor to12-13-82) r'-I 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [-"~ 11. Election to tax under Sec. 9113(A) (Ar~ach Sch O) Z 0 0 NAME Jan L Brown FIRM NAME (If Applicable) Jan L Brown & Associates TELEPHONE NUMBER 717-541-5550 COMPLETE MAILING ADDRESS 845 Sir Thomas Ct Ste 12 Harrisburg · 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) -"] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 17~026.18 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) (11) (12) (13) (14) PA 17109 ?~ OFFICIAL USE ONLY 133~820.44 ....... 3~809.30 457.50 150~846.62 4~266.80 146~579.82 146~579.82 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 18. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due X __ (15) 146,579.82 X .045 (16) X .12 (17) X .15 (18) 6~596.09 (19) 6~596.09 20. Decedent's Complete Address: ISTREET ADDRESS 2100 Bent Creek Drive Silver Spring Township CITY Mechanicsburg ISTATE PA ziP 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D * E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT 6~596.09 329.80 6~266.29 6~266.29 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ........................................ [] [] c. retain a reversionary interest; or ...................................................................................................... [] [] 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? ............................................................................................... [] [] 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. Under penalties of perjury, I declare lhat 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. ADDRESS One Nottingham Drive Mechanicsbur,q DATE 10/30/2003 PA 17050 DATE 10/30/2003 SIGNATURE OF ~_EP.,~RER OTHE(I~THA~REPRESENTATIVE ADDRESS<~ Sir Thomas Ct Ste 12 Harrisbur.q PA 17109 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) (i)]. 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% [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 twenty-one 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% [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%, 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% [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. R~-l~8 EX+(1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Lamb Thomas R Sr gl O;~ 0808 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 NUMBER DESCRIPTION 1. Fulton Bank Checking 2519-29124 2 Fulton Bank Savings 9903-27346 Metal Lathers Union Local #46 Metal Lathers Union Local #46 TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE OF DEATH 2,211.52 13,659.38 596.10 559.18 $ 17~026.18 (If more space is needed, insed additional sheets of the same size) REV-1510 EX * (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Lamb Themes, R Sr 21 0;) 0808 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, ~es. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER A'FFACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (~F APPUCABLE) 1. Jackson National Life Insurance Company 53,575.18 100. 53,575.18 Annuity Certificate 1000556463 Thomas R Lamb Jr, son, beneficiary 2 Jackson National Life Insurance Company 80,245.26 ;100. 80,245.26 Annuity Certificate 1000557087 Thomas R Lamb Jr, son, beneficiary TOTAL (Also enter on line 7, Recapitulation) $ 133,820.4zl (If more space is needed, insert additional sheets of the same size) REV-1511EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Lamb Thomas R Sr Debts of decedent must be reported on Schedule I. FILE NUMBER 21 03 O8O8 ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: Priest Funeralrepast ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees Jan L Brown & Associates Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant Zip Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills Cumberland County Accountant's Fees Tax Retum Preparers Fees 2003 Income Tax preparation Staples; fax charge 10/17/03 150.00 193.00 3,000.00 311.00 150.00 5.30 TOTAL (Also enter on line 9, Recapitulation) i $ 3,809.30 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (1-97) j~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES~ & LIENS ESTATE OF Lamb Thomas R Sr Include unreimbursed medical expenses. FILE NUMBER 21 03 08O8 ITEM NUMBER DESCRIPTION AMOUNT 1. Ambulance 457.50 TOTAL (Also enter on line 10, Recapitulation) $ 457.50 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Lamb Th ~mas R 8r NUMBER I. 1. 2 3 4 5 1. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outdght spousal distributions, and transfers under Sec. 9116 (a)(1.2)] Thomas R Lamb Jr One Nottingham Dr, Mechanicsburg, PA 17050 John F Lamb 83 Hillside Ln, Syosset, NY 11791 James F Lamb 83 Hillside Ln, Syosset, NY 11791 Matthew Lamb 83 Hillside Ln, Syosset, NY 11791 Margaret Lamb (named in Will as Megan Lamb) 83 Hillside Ln, Syosset, NY 11791 son FILE NUMBER 21 03 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) grandson grandson grandson granddaughter O8O8 AMOUNT OR SHARE OF ESTATE 2 annuities 60% residue Estate 10% residue Estate 10% residue Estate 0% residue Estate 0% residue Estate TOTAL OF PART I! - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET LAST WILL OF THOMAS R. LAMB, SR. I, THOMAS R. LAMB, SR., now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II Ail inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise, and bequeath all of the remainder of my estate of whatsoever nature and wheresoever situate, as follows: 60 percent to my son THOMAS R. LAMB a/k/a THOMAS R.J. LAMB, a/k/a THOMAS R. LAMB, JR., of Cumberland County, Pennsylvania, per stirpes; 40 percent to be divided equally among my following grandchildren: JOHN LAMB, of Nassau County, New York; MATTHEW LAMB, of Nassau County, New York; JAMES LAMB, of Nassau County, New York; MEGAN LAMB, of Nassau County, New York. If any of my grandchildren predecease me or fail to survive me by 30 days, I give, devise and bequeath that beneficiary's share to be equally divided among the remaining beneficiaries. Article IV Except as otherwise provided in this will, I have intentionally failed to provide for any other persons or relatives, whether claiming to be an heir and/or relative of mine or not. Insofar as I have failed to provide in this will for any of my relatives, and/or issue now living or later born or adopted, such failure is intentional and not occasioned by accident or mistake. Article V If a beneficiary under this Will has not attained the age of twenty-one (21) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary. Article VI In the event that a Trust is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, care and education of the child until the child attains the age of twenty-one (21) years. B. The then remaining principal and accumulated income shall be distributed to the beneficiary at age twenty-one (21). C. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article VII In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will. (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, 3 (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, and (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death. Article VIII I hereby appoint my son THOMAS R. LAMB, JR. as Trustee of the Trust created in this Will. If the event of the renunciation, death, resignation, or inability to act for any reason whatsoever of THOMAS R. LAMB, JR., I nominate and appoint ROSEMARY LAMB as the Trustee of the Trust created in this Will. Article IX I nominate, constitute, and appoint my son, THOMAS R. LAMB, JR., Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint ROSEMARY LAMB, of Cumberland County, Pennsylvania Executrix of my Last Will and Testament. I direct that my Executor or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to sell both real and personal property, at private or public sale, to invest cash without being limited to statutory investments, to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor shall~receive reasonable compensation for services rendered to my estate. IN WITNESS WHEREOF, I, THOMAS R. LAMB, SR., hereby set my hand to this my Last Will, on this /~ day of ~%_ , 1996, at Harrisburg, Pennsylvania. THOMAS R. LAMB, SR. In our presence, the above-named THOMAS R. LAMB, SR. signed this and declared this to be his Last Will and now at his request, in his presence, and in the presence of each other, we sign as witnesses. 5 ±, TMOmA~ ~. ~amm, ~K., Testator, wno slgnea tne ioregolng instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by THOMAS R. LAMB, SR., the Testator, this 'i .k,~ day of ~_~-~_.~$~ , 1996. THOMAS R. LAMB, SR. We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present'and saw the Testator sign and execute this instrument as his Will; .that he signed and executed it willingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me and " ' witnesses, this i1~. day of. ,___~-~.,~c ., 1996. .,"i ~ ~;~arianne E. Rudabusch. Lower Pa~on Twp., D~uphin ~ 5~y comm~sion E~ires :~ay 10, 1~ Witness BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Lamb Thomas R Sr also known as Thomas R Lamb Sr ., Deceased No. 2003 00808 Date of Death 09/30/2003 Social Security No. 063247554 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Jan L Brown I.D. No.: 67993 Address: 845 Sir Thomas Ct Ste 12 Harrisbur,q Telephone: 717-541-5550 PA 17109 Personal Representative: Thomas R Lamb Jr Dated 10/30/03 Description Fulton Bank Checking 2519-29124 Fulton Bank Savings 9903-27346 Metal Lathers Union Local ~6 Metal Lathers Union Local #46 (Attach Additional Sheets if necessary) Total Value._r 2,211.52 13,659.38 596.10 559.18 17,026.18 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW--4 .N L BROWN 8,: ASSOCIATES '5 SIR THOMAS CT STE 12 ~kRRISBURG PA 17109 Register of Wills Cumberland County Courthouse One Courthouse Sq .Carlisle PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 0031 91 BROWN JAN L ESQUIRE 845 SIR THOMAS COURT HARRISBURG, PA 17109 ........ fold ESTATE INFORMATION: SSN: 063-24-7554 FILE NUMBER: 2103-0808 DECEDENT NAME: LAMB THOMAS R SR DATE OF PAYMENT: 10/31/2003 POSTMARK DATE: 1 0/30/2003 COUNTY: CUMBERLAND DATE OF DEATH: 09/30/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,266.29 TOTAL AMOUNT PAID: 86,266.29 REMARKS: THOMAS R LAMBSR C/O JAN L BROWN ESQUIRE SEAL CHECK# 93 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-060! COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-IS&7 ~X AFP (01-05) JAN L BRONN JAN L BRONN & ASSOCS 845 STR THOMAS CT 12 HBG PA 17109 . DATE 12-22-2005 ESTATE OF LAMB SR DATE OF DEATH 09-50-2005 FILE NUMBER 21 05-0808 COUNTY CUMBERLAND ACN ].01 Amount Remitted THOMAS R MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF NTLLS CUMBERLAND CO COURT HOUSE CARL TSLE, PA ].7015 CUT ALONG THIS LINE ~m- RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP C01-05) NOTICE OF INHERTTANCE TAX APPRATSEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTTONS AND ASSESSMENT OF TAX ESTATE OF LAMB SR THOMAS R FILE NO. 21 05-0808 ACN 10]* DATE 12-22-2005 TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON= ORIGINAL RETURN [. Real Estate CSchedule A) 2. Stocks and Bonds (Schedule B} $. Closely Held Stock/Partnership Interest (Schedule 4. Mortgages/Notes Receivable CSchedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 6. Jointly Owned Property (Schedule F) C6) 7. Transfers (Schedule G) C7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens CSchedule I) C10) Il. Total Deductions 12. Net Value of Tax Return 17r026.18 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper port/on .00 of this form w/th your tax payment. 5,809.50 457.50 146,579.82 DATE 10-50-2005 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 13. 14. NOTE: ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (IS) 16. Amount of L/ne 14 taxable at Lineal/Class A rate (16) 17. Amount of L/ne 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate C18) 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT NUMBER CD005191 DISCOUNT C+) INTEREST/PEN PAID 529.80 reflect figures that include the total of ALL returns assessed to date. · O0 x O0 = .00 146,579.82 x 045 = 6,596.09 .00 x 12 = .00 · O0 x 15 = . O0 cI~)= 6,596.09 AMOUNT PAID 6,266.29 Char/table/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) Net Value of Estate Subject to Tax C14) 146,579.82 If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 wlll TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 6,596.09 .00 .00 C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 150,846.62 RESERVATION= Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enSoyaent to Class B (collateral) beneficiaries of the decedent after the exp/ration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appra/se and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future /nterest. PURPOSE OF NOTICE= PAYHENT= REFUND (CR): OBJECTIONS= ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PEHALTY = INTEREST: To fulfill the requirements of Sect/on 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Sect/on Detach the top port/on of this Not/ce and submit w/th your payment to the Rag/star of N//ls printed on the reverse side. --Hake check or money order payable to= RESISTER OF NZLLS) AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an '°Application for Refund of Pennsylvan/a Inher/tance and Estate Tax" (REV-ISIS). Appl/cations are available at the Off/ce of the Rag/star of Hills, any of the 25 Revenue District Offices, or by calling the spec/al 24-hour answering serv/ce for forms order/ng: 1-800-5&2-2050; services for taxpayers with spec/al hearing and / or speaking needs: 1-800-447-5020 (TT only). Arw party in /nterest not sat/sf/ed with the appra/sement, allowance, or disallowance of deductions, or assessment of tax (/ncluding discount or interest) as sho~n on th/s Not/ce must obSect with/n sixty (60) days of rece/pt of this Not/ce by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --elect/on to have the matter determined at aud/t of the account of the personal representat/ve, OR --appeal to the Orphans° Court. Factual errors discovered on this assessment should be addressed in wr/t/ng to= PA Department of Revenue, Bureau of Ind/v/dua! Taxes, ATTN= Post Assessment Review Un/t, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet 'Instructions for Inher/tance Tax Return for a Res/dent Decedent" (REV-1501) for an explanation of ada/nistratively correctable errors. If any tax due Ks paid w/th/n three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid Ks allo~ed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before Januar~ 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty Ks appealable in the same manner and in the the same t/me period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of del/nquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes wh/ch became delinquent before Januam~ 1, 1982 bear interest at the rate of six (6~) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after Januar~ 1, 1982 wiZ1 bear /nterest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable /nterest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20~ .0005~8 1987 9~ .000247 1999 7~ .000192 1983 16~ .000~$8 1988-1991 11~ .000501 2000 8~ .000219 1984 11~ .000501 1992 9~ .0002~7 2001 eX, .000247 1985 15~ .000556 1995-1994 7~ .000192 2002 6~ .000164 1986 10~ .00027~ 1995-1998 9~ .0002~7 2005 5~ .000157 --Interest is calculated as follows= INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DBLINQUENT X DAILY INTEREST FACTOR --Any Notice /ssued after the tax becomes delinquent w/11 reflect an /nterest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, add/tional /nterest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF THOMAS R. LAMB, SR., DECEASED FILE NO. 2003-00808 FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, THOMAS R. LAMB, SR., late of Silver Spring Township, Cumberland County, Pennsylvania, deceased, died testate on September 30, 2003, having first made his Last Will and Testament, which was duly executed June 1 l, 1996, and is duly recorded in Cumberland County Courthouse, Register of Wills, File No. 2003-00808; WHEREAS, the said THOMAS R. LAMB, SR., by the aforesaid Last Will and Testament, named THOMAS R. LAMB, JR. as Executor of said Last Will and Testament; WHEREAS, Letters Testamentary on the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, and Letters Testamentary were granted to the said Executor, hereinafter called Personal Representative; WHEREAS, the said Personal Representative gathered the assets of the estate of the said decedent, and the assets consisted of personal property to a total value of $17,026.18 as set forth in Exhibit A, which is a statement of account of the said Personal Representative, and which is attached hereto and made a part hereof and marked Exhibit A; -1- WHEREAS, the balance for distribution as shown in the said statement marked Exhibit A will be distributed as herein indicated in accordance with the terms of the Last Will and Testament of the said decedent, with a trust distribution specifically noted in the following paragraph; WHEREAS, MARGARET LAMB (A/K/A MEGAN LAMB) is a beneficiary who is 20 years old; and in accordance with the provisions of Articles V and VI of the Last Will and Testament, her beneficial share will be placed in a separate trust with THOMAS R. LAMB, JR., TRUSTEE. Said share may be disbursed according to the terms and conditions of Article VI, Section A of the Last Will and Testament. On or about April 16, 2004, when MARGARET LAMB (A/K/A MEGAN LAMB) attains the age of twenty-one (21), the remaining balance shall be distributed outright. NOW, THEREFORE, KNOW YE, that we, THOMAS R. LAMB, JR., JOHN F. LAMB, JAMES F. LAMB, MATTHEW LAMB and MARGARET LAMB (A/K/A MEGAN LAMB) by THOMAS R. LAMB, JR., TRUSTEE, being all of the beneficiaries of the said decedent and legatees under the Last Will and Testament of the said decedent, and being those persons entitled to inherit under said Last Will and Testament, do hereby, each of us, acknowledge that we have this day had and received from the aforesaid Personal Representative, in full satisfaction and payment, all sum or sums of money, legacies, bequests and devices as are given, devised and bequeathed to each of us respectively by the said Last Will and Testament, which amounts we have received this day, and which amounts are in the amount set opposite our -2- respective names in the table and schedule of distribution in said statement attached hereto and marked Exhibit A; AND, each of us does hereby stipulate that in order to avoid the time and expense involved in the filing of a formal account and schedule of distribution, we each agree that no account is necessary, and we do hereby consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if it had been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas, Cumberland County Branch. THEREFORE, we and each of us do hereby release and forever discharge the said Personal Representative, THOMAS R. LAMB, JR., his heirs, executors, administrators and assigns, JAN L. BROWN & ASSOCIATES, attorneys at law, and JAN L. BROWN, ESQUIRE from any and all liability which may from time to time arise in connection with their service as Executor and Attomeys of the Estate of Thomas R. Lamb, Sr., Deceased. We do further agree to indemnify and hold them harmless from any and all liability which may arise against the estate from creditors or claimants. Each of us do further agree with each other and the aforesaid Personal Representative that should any liability come due to the estate of the said decedent after the signing of this agreement, we will contribute pro rata our share of the estate to satisfy any and all claims, demands, suits or causes of action which may be successfully prosecuted against the said estate or the aforesaid Personal Representative after the signing, sealing and delivery of this Family Settlement Agreement and Final Release. -3- day of IN WITNESS WHEREOF, we have hereunto set our hands and seals this Witness Thoma~ R. Lamb, Jr. ' - -/ ' Witness John F. Lamb Witness James F. Lamb Witness Witness Matthew Lamb Thomas R. Lamb, Jr., Trustee under~e~Will of Thomas R. Lamb, Sr., for trust created for the benefit of Margaret Lamb (a/k/a Megan Lamb) -4- COMMONWEALTH OF PENNSYLVANIA · COUNTY OF ~ L?z~/,~z~"£/-~4/~/L'3 . SS: On this the z? ~ day of ~£ ,2003 before me, a Notary Public, the undersigned officer, personally appeared THOMAS R. LAMB, JR., known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public NOTARIAL SEAL GAlL P. STRICKLER, Notary Public Silver Spring Twp., Cumberland County My Commission Expires Feb. 3, 2007 day of IN WITNESS WHEREOF, we have hereunto set our hands and seals this e ~ "~,- ,~-~,o- ., 2003. Witness Witness Witness Witness Thomas R. Lamb, Jr. ~-J~nes F. Lamb ..1 .:/ .... :-7 .~ Matthew Lamb Witness Thomas R. Lamb, Jr., Trustee under the Will of Thomas R. Lamb, Sr., for trust created for the benefit of Margaret Lamb (a/k/a Megan Lamb) -4- STATE OF NEW YORK COUNTY OF ~ ~ On this the / ~ SS: day of ~ ,2003 before me, a Notary Public, the undersigned officer, personally appeared JOHN F. LAMB, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Pubic MARY L WEIPPERT #~1~ ~!~ N~Yor~ STATE OF NEW YORK COUNTY OF SS: On this the / ~ day of ~it-e..~..~_~l~) , 2003 before me, a Notary Public, the undersigned officer, personally appeared JAMES F. LAMB, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Pub~IAF1Y L WEIPPERT STATE OF NEW YORK COUNTY OF "~~ SS: On this the /~a~ day of ~ ,2003 before me, a Notary Public, the undersigned officer, personally appeared MATTHEW LAMB, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary'Pu~b ic STATEMENT OF ACCOUNT OF THE ESTATE OF THOMAS R. LAMB, SR. Personal Property (using date of death values) Fulton Bank Checking 2519-29124 Fulton Bank Savings 9903-27346 Metal Lathers Union Local #46 Metal Lathers Union Local #46 Total Assets Income earned since date of death Interest Total Income Expenses Legal fee; Jan L Brown Administrative costs Debts of decedent Inheritance Tax Total Expenses Net Assets Available for Distribution $2,211.52 $13,659.38 $596.10 $559.18 $1.19 -$3,000.00 -$809.30 -$457.50-$6,266.29 $17,026.18 $1.19 -$10,533.09 $6,494.28 DISTRIBUTION TO BENEFICIARIES ACCORDING TO TERMS OF WILL* Thomas R. Lamb, Jr., son, 60% of residue Cash distribution John F. Lamb, grandson, 10% of residue Cash distribution James F. Lamb, grandson, 10% residue Cash distribution Matthew Lamb, grandson, 10% of residue Cash distribution Margaret Lamb, granddaughter, 10% of residue Trust distribution (20 years old) Total Distribution $3,896.56 $649.43 $649.43 $649.43 $649.43 $6,494.28 *Actual cash distribution may be increased or decreased based on interest accrued, market value of assets, presentation of an obligation and/or payment of additional charges. Exhibit A