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HomeMy WebLinkAbout02-22-12 ENTER DECEDENT INFI Socal Security Number 222-24-5658 Decedent's Last Name RIDDLESBERGER OFFICIAL USE ONLY County Code Year Fik: Number ~~ i~ a~~~ BELOW Date of Death MMDDYYYY Date of Birth MMDDYYYY 11/24/2011 06/15/1938 Suffix Decedent's First Name JAMES (If Applicable) Enter Surviving Spouse's Information Below Spouse's last Name Suffix Spouse's First Name MI M MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW t~ 1. Original Retum O 2. Supplemental Retum O 3. Remainder Retum (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required death after 12-12-82) QD fi. Decedent Died Testate t>D 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number THOMAS E. FLOWER (717) 243-5513 First Line of Address FLOWER LAW, LLC Second Line of Address 10 W. HIGH ST City or Post Office CARLISLE State ZIP Code PA 17013 ., REGISTER OF iIgIDLS USE ONLYr.' ~~ r~ ~ .7 t: ~-' ~ ~i ~ ~- _' ? ~ r- t*'i e~.a " r ~ N . ,, ~~~7n --~ 1+ DATE led L~ .a=- correspondents a-mall adaress: Tom@Flower-LaW.COm Under penalties of perjury, I declare that I have examined this return, including accompanying scheduk3s and statemerrts, and to the best of my knowledge and belief, it is true, correct and comdete. Declaration of oreoarer other than ttw cyarcnnai r..r,r.~~.,eat~..o ;~ ti~~ ..., e~~ ;..........,«.... ,..._.~:~ -~_-~- ~-- _--- .-- --. ADDRESS FLOWER LAW, LLC, 10 W. HIGH ST., CARLISLE, PA 17013 PLEASE UsE ORIGINAL FORM ONLY REV-1500IXt~-~tltFn 1505610105 PA Department of Revenue Pennsylvania Bureau of Individual Taxes °`~""'"`"`°°""`"°` PO BOx 28o6ot INHERITANCE TAX RETURN Harrisburg, PA 17128-o6oi RESIDENT DECEDENT "~'1 ci._~~ ~;, .~~ r_' ~ _, ~~ tTI L~ Side 1 1505610105 1505610105 ADDRESS `'' W. SCOT RIDDLESBERGER, 7116 JOSLYN AVE, DERWOOD, MD 20855 SIG TU OF P O THAN REPRESENTATIVE DATE 1505610205 REV-1500 EX (FI) Decedents Social Security Number Decedents Name: JAMES M. RIDDLESBERGER 222-24-5658 RECAPITULATION 1. Real Estate (Schedule A) ............................................ . 1. 0.00 2. Stocks and Bonds (Schedule B) ...................................... . 2. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... . 3. ' 0.00 4. Mortgages and Notes Receivable (Schedule D) .......................... . 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)...... . 5. 22,078.45 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ...... . 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested....... . 7. 34,982.25 8. Total Gross Assets (total Lines 1 through 7) ............................ . 8. ' 57,060.70 9. Funeral Expenses and Administrative Costs (Schedule H) .................. . 9. 16,074.47 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) .............. . 10. 11. Total Deductions (total Lines 9 and 10) ................................ . 11. 16,074.47 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 40,986.23 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 40,986.23 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable at lineal rate X .0 45 40,986.23 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 1,844.38 17. 18. 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610205 1505610205 1,844.38 O REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number JAMES M. RIDDLESBERGER STREET ADDRESS FOREST PARK HEALTH CENTER 700 WALNUT BOTTOM RD CITY _ _ _ _ _ 'STATE _ ~ ZIP _ __ CARILSLE PA ~ 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE (1) 1,844.38 Total Credits (A + B) (2) (3) (4) (5} 1,844.38 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred .......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income ............................................ ^ c. retain a reversionary interest .............................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "intrust for" or payable-upon-death bank account or security at his or her death? .............. ~ ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1} (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a){1.2)J. 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(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent (72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-i5o8 EX+ (u-io) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY --- ESTATE OF: FILE NUMBER: JAMES N . RIDDLESBERGER 2~_ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ~~ iii~re space is neeoeD, use aoDinonai sneets of paper of the same size. js, ~ O ~~: a ~ A 3 ~ ~ c~ ~ ~ ~ ~ ~+ ~ t ~ ~ ~ +~ ~ 40 ~° Z '~ m ~ om. O ~ b ~ i ~ a ~ ~ ~ c$ ~ ~t S ~ ~, ~ ~ ~ ~ ~ ~ '~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Z ~ \ ~ ~ 3 ~ ~ ~ rr~~~ p, ~'1 O i 11 v V ~ l•~ ~ ~ ~ ~ ~ H ~ ~ o , ~ ~ Z. j~ ~ . ~ i ~ '`~ ~v[ ~ ~4J V ~ ~ ~ 5 ~ y ~ ~ c ',~ ~ ~~ ~ d ~ ~ a ° ~ W $ ~ ~ ~' ~ ~ u ~' i ~ ~ f ti .c, ` ~ j ~ ~ ' ~ w ~ ~ ~' ~ ~' ~ C ~ ~ ~ - ~ ~' ~ ~ ~~ ~ ~ r. ~ 03 ~ . 2 ~ ~ ,~. 1~ ~ f~ ~ ~ ~ ~ ~ ~ ~, ~ ~, ~ ~.. of q,, ~ ~ ~ ~ J ~ ~' •~ ~ ~ ~ ~i ~ -G C ? ~ ~ ~ ar~ ~ ~ '~ '~ °Q ' ~ C t' . ~ ~ S~ C~ ~ rr ~ a j ~ ~ ~ -~. ^~ V' i I j ` ~ ~ C? _ ~ t/~ Ci h v ~ ~.i ~" C 1 G 1 ~ t ~ ~ a 7 ,~ J ~~ c: ~~ ti_ .,,;, ~} ~v ~~ .. ~, ~~~ ~~ ~~~ ~~ o~ Z ~, ~~ w ~; ~ N ~ ~,,Aj ~ ¢ 1 _ ~. z .. ~.~ ~zx ~¢ ~~.o °~-~ ~~ Nay ~d b ox .-. ~ ~ • ~~~ v~~ W ~ V1 • a ~ ~ X ~ ~ ~zx ~" -~~.o `~ N ~ r ~ V ~ M&T Banlc ACCOUNT N0. ACCOUNT TYPE 15004198250141 MiT PERSONAL SAVINGS 00 0 04319M NM 017 JAMES M RIDDLESBERGER 7116 ROSLYN AVE DERWOOD MD 20855 20080 INTEREST EARNED FOR STATEMENT PERIOD 0.32 INTEREST PAID YEAR TO DATE 1.58 Af`f`f111AiT CIIMMARV STATEMENT PERIOD PAGE SEP.02-DEC .01,2011 1 OF 1 HIGH STREET-CARLISLE G BA ANCE i -0THER ADDITIONS N NALS i 0 H R SUBTRACTIONS C NT INTEREST PAID E BALANCE N0. AMOUNT N0. AMOUNT 5,403.96 2 1, 7.5 0 0.00 0.33 7,251.84 oCCOUNT ACTTVTTY BATE TRANSACTION DESCRIPTION i OTHER ADDITIONS SUBTRACTIONS BALANCE 09-02-11 BEGINNING BALANCE 15,403.96 09-19-11 DEPOSIT 907.21 6,311.17 10-01-11 INTEREST PAYMENT 0.09 6,311.26 10-14-11 DEPOSIT 940.34 7,251.60 11-01-11 INTEREST PAYMENT 0.12 7,251.72 12-01-11 INTEREST PAYMENT 0.12 7,251.84 ENDING BALANCE 57,251.84 ANNUAL PERCENTAGE YIELD EARNED = 0.01 DID YOU KNON THAT FOR ONLY 12.99/MONTH, YOU CAN VIEN YOUR CREDIT SCORE ANYTIME YOU LOG ON TO YOUR SECURE PERSONAL MiT NEB BANKING ACCOUNT? SEE YOUR UPDATED SCORE, NOTE IF IT CHANGED AND READ THE TOP TNO REASONS BEHIND YOUR SCORE. JUST LOG ON TO YOUR NEB BANKING ACCOUNT AND 60 TO THE "CUSTOMER SERVICE" TAB TO ENROLL IN CREDIT SCORE TODAY! MEMBER FDZC. VKMPX Historical Prices ~ INVESCO VAN KAMPEN PENNSYLVANIA Stock - Yaho... Page 1 of 2 New User? i2eg~ster Sign 4n HoiF; Make Yt My Hamepage M1t%"i ~jY Y ~ Ya'1b4" Search Search Web Home Investing . Market Overview • Market 5tats . Stocks . Mutual Funds . ETFs • Bonds Options • Industries • Currencies • Education . Commodities News Markets • {nvesting ideas • Special Editions • Company Finances . Video < Photos & Interactives . RSS Feeds Personal Finance . Saving 8 Spending Career & Education • Lifestyle • Insurance • Loans • Rea! Estate • Retirement • Taxes • Lifelong Investing My Portfolios • Sign in to access My Portfolios • Free trial of Real-Time Quotes • EXCLUSIVES • Breakout = The Daily Ticker = Daniel Gross a Financially Fit Search for share prices Searcfi for share prices j ,Get Quotes ,. Mon, Jan 9, 2012, 2:13pm EST - US Markets close in 1 hr and 47 mins Dow ?0.24% Nasdaq ?0.24%n Invesco Van Kampen PA Tax Free Inc A (VKMPX) On Jan 6: 16.28 to.os{o.ta°%, F Free independent researdt d Historical Prices Get Hlatorfcal Pricea for: __ „ ~o Set Date Range AdCncices _. _ +pe Daily Start Date. Nov i~ 20 2011 Eg. Jan t, 2010 '' Weekly End Date: Nov ~ 30 2011 `-. Monthly `" Dividends Only Get Pricea , First ~ Previous ~ Next ~ Last i Prices ''. Date Open High Low Close Volume Adj Close' Nov 30, 2011 15.96 15.96 15.96 15.96 0 15.96 Nov 30, 2011 0.056 Dividend http://finance.yahoo.com/q/hp?s=VKMPX&a=10&b=20&c=2011 &d=10&e=30&f=2011 &g... 1 /9/2012 VKMPX Historical Prices ~ INVESCO VAN KAMPEN PENNSYLVANIA Stock - Yaho... Page 2 of 2 Nov 29, 2011 15.97 Nov 28, 2011 15.97 Nov 25, 2011 15.99 Nov 23, 2011 15.99 Nov 22, 2011 15.99 Nov 21, 2011 15.99 Nov 18, 2011 15.98 ?~1Download to Spreadsheet Currency in USD. 15.97 15.97 15.97 15.97 15.97 15.97 15.99 15.99 15.99 15.99 15.99 15.99 15.99 15.99 15.99 15.99 15.99 15.99 15.98 15.98 15.98 Close price adjusted for divitlends and splits. 0 15.91 0 15.91 0 15.93 0 15.93 0 15.93 0 15.93 0 15.92 First ~ Praviaus ~ Next ~ last Copyright 02012 Yahoo! Inc. All rlgMS reserved. Privacy Policy - ADOUt Our Ads -Terms of Service - CopyrightllP Policy -Send Feedback -Yahoo! News Network Quotas delayed, except where intlicated otherwise. Delay times are 15 mina for NASDAQ. NYSE and Amex. 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Inlemetional historical than tlata, tlaiy updates, rand summary, rand performance, dividend data end Momingslar Index data provided by Morningstar, tnc. http:!/finance.yahoo.tom/q/hp?s=VKMPX&a=10&b=20&c=2011 &d=10&e=30&2011 &g... 1/9/2012 O r r Ooo N r ~ o °' Oo U O ,p? N C R 1-- V d c ~ca i T .L Q ' V N z ~' LL. tL X H Q Z J a Z W a Z W a z a O w z r ~-- $r W ~~ c 33 Q r V' ~ U o ~ z c 4 ~ ~ ~ n-S ~ ~~ -~J a6 ~ ~ (~ +~ aa~~~ 'L W m'~ NZ~Q~ _ _~ ,CYW~Wr' ~U2L~W ~~a~00 ~a0°~a ~~ a ~ a ~ ~ F- o U ~ d' d' ,~ W ~- et O ~ ~ N w .~ p ~ ~ .D ~ W ti~~ jcv .~ F" J~QO ~~C1°~JO ~Q~~00 ~_,w ~3 0=~a~~ W n~-~Oh~ V' CO N O ~v .~ > ip~. ~ fl. 0 ~ c O co ~ ~ ~ a o ~ ~ OC C ~ ~ O ~ ~ O a .~ .~ 3 ~~ ~ c ~ c~._d~ }°. aNUv co c~a ~ =o ° ~ C ."' - Y pp O .y itS Rf O U> UF-ao • • • • _~ iA an ~ Qi d~~ r~> M ~ ... ~a'o wza G~ L aj O Q~ ~ ~ U) ~ O F-~ c ~ ao 0 (U~ ~ ~ n ~ y N L ~~ ~~ Cf3 ~ o ~ Q c O O U ~. .~ c v.. V Q ~ V Q ao CD T (~ ~~ 2 Ov ~ ~ W W D ~ > ~ ~ as°a ~~ ~a O O ,Q U R 7 U ~ lC m ~ 3 ~ o ~ C c r,,,,m. o O ~~ ~ M > ~ ~. 3 .~ o ro m U ~ 41 ~ O .~ ~ v ~' ~o .~ a m ~~ o- ~' :~ ~_ ~~ .~ ~, ~m ~U c0 ."-' C y, ~ ~ C t ~ m ~. a C ~ lt7 N ~ a .. y U ~o~ • ~ m ul ~ `~ ~~ €~~ r" ~~fi~ank Ih~d~ersrandirig what i~ortant~ Flower Hill Way Office If you have any questions, please call our Telephone Banking Center at 1-800-724-2440 Today's Date: Business Date: 12/27/2011 12/27/2011 Time: 11:59 AM Checking Deposit $35,365.57 ****4198 Total Balance: $54,794.67 Available Balance: $19,429.10 3006 / 05 159 Save money at ma;or retailers. Visit mtb.com/shopping today! Certificate Number/Numbro de certificado: 23092 003115 107561 WIN CASH! Take a short survey and let us know how we're doing. Usit www.mandtbanksurvey.com or call 1-800.570-7494 This invitation expires 7 days from date of receipt. No purchase or transaction required to enter. IGANE DINERO EN EFECTIVO! Tome una breve encuesta y dejenos saber Como le estamos sirviendo. Visite www.mandtbanksurvey.cam o Ilame a11-800-570-7494. Este invitacibn se vance 7 d(as despu~s de la fecha mostrada en et recibo. Ninguna compra ni transacci6n es necesana pare participar. REV-1511 EX+ {LG-09j Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERA! EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER JAMES M. RIDDLESBERGER 21_ Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' HOFFMAN-ROTH FUNERAL HOME, TRADITIONAL FUNERAL PACKAGE 4,650.00 2. CASKET AND OUTER CONTAINER 5,165.00 3. CUMBERLAND VALLEY MEMORIAL GARDENS, BURIAL SPACE AND INTERMENT 1,720.00 4. DEATH CERTIFICATES, OBITUARIES, HONORARIA 1,351.47 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City _ __ _ __ _ _ _ State ZIP Years} Commission Paid: Z• Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: S• Accountant Fees: 6• Tax Return Preparer Fees: ~• STORAGE UNIT RENTAL, PERSONAL PROPERTY; 4 MONTHS @ 79.50 PER MONTH $. BOUDER'S ANTIQUES & COLLECTIBLES, APPRAISAL OF PERSONAL PROPERTY s• APPRAISAL OF FIREARMS 2,500.00 318.00 75.00 295.00 TOTAL (Also enter on Line 9, Recapitulation) ~ $ 16,074.47 If more space is needed, use additional sheets of paper of the same size. . %-' FUNERAL HOME ~' CREMATORY, INC W. Scott Riddlesberger 7116 Roslyn Avenue Derwood , MD 20855 219 North Hanover Street Carlisle, Pennsylvania 17013 717.243.451 1 toll free 1.866.451.4511 fax 717.243.3723 vwrw.hoffmairoth.com ~fo@hoffmarrafl,.corn December 14, 2011 Statement of Funeral Expenses for: James M. Riddlesberger Date of Death: November 24, 2011 Account Id: 16391-251 PACKAGE: Traditional Funeral Service TRADITIONAL FUNERAL SERVICE PACKA GE $ 4,650.00 Sub Total: $ 4,650.00 MERCHANDISE: Casket: Ratlin $ 3,545.00 Outer Container: Monticello $ 1,620.00 Sub Total: $ 5,165.00 TOTAL FUNERAL HOME CHARGES: $ 9,815.00 CASH ADVANCES: Cumberland Valley Memorial Gardens $ 1,720.00 10 Certified Death Certificates at $ 6.00 each $ 60.00 Newspaper Notice -Sentinel $ 334.00 Newspaper Notice -Patriot $ 598.47 Clergy $ 100.00 Flowers $ 159.00 Organist $ 100.00 Sub Total: $ 3,071.47 Total Funeral Expense: $ 12,886.47 Total Payments Made: $ 11,797.02 Payments Made: Allianz Check 528593 Dec 13, 2011 11,797.02 Balance: $ 1.089.45 Please return this portion with your Remittance. Amount Enclosed James M. Riddlesberger Service ID#: 16391-251 S E R V I N G OUR COMMUNITY S I N C E 1 9 0 7 REV-1513 EX+ (O1-LO) Pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JAMES M. RIDDLESBERGER 21- RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2),] 1. LISA ANN WALCK, PO BOX 352, BOILING SPRINGS, PA 17007 DAUGHTER 1/3 2. SUSAN MAY PRICE, 1938-A FRY LOOP AVE, CARLISLE, PA 17013 DAUGHTER 1/3 3. WILLIAM SCOT RIDDLESBERGER, 7116 ROSLYN AV, DERWOOD, MD SON 1/3 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 8. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, use additional sheets of paper of the same size. AMENDMENT TO DECLARATION OF TRUST ~~ DATED JUNE 20, 1991 WHEREAS, I, MAY K. RIDDLESBERGER, of Carlisle, Cumberland County, Pennsylvania did on the 20~' of June, 1991 declare that I held certain assets in trust for the use and benefit of my son, JAMES RIDDLESBERGER, upon the terms and conditions and purposes therein stated, and WHEREAS, I have invested and reinvested the assets of the trust so that as of this date, all assets of the trust are held in Van Kampen Merritt, Pennsylvania tax free income fund under tax identification no. 25-6371857; and WHEREAS, I no longer desire to act as trustee of the trust assets. NOW THEREFORE, I nominate and appoint my grandson, WILLIAM SCOT RIDDLESBERGER of 10,550 Apple Ridge Road, Gaithersburg, Maryland 20879 to act as trustee of the trust dated June 20, 1991 in my place instead. Should William Scot Riddlesberger be unable to act as such trustee for any reason, I appoint the Financial Trust Services Company, a member of the Keystone Bank of Pennsylvania, to act as trustee in his place and stead. I ratify and confirm all of the provisions of that Declaration of Trust of June 20, 1991 in all other respects. IN WITNESS WHEREOF, I have hereunto set my hand this 30~' day of December, 1998. Witness `i . ~,tAY K R~JD~=SSE~CER DECLARATION OF TRUST I, PviAY K. RIDDLESBERGER, of Carlisle, Cumberland County, Pennsylvania, do hereb declare th,~t I have placed and hold in Trust, as TRUSTEE, certain assets consisting of a Certificat of Deposit at Farmers Trust Company, in the principal amount of Ten Thousand ($10,000.00) Dollar: presently i:n the joint names of MAY K. RIDDLESBERGER and JAMES RIDDLESBERGER, for th~ benefit of my son, JAMES RIDDLESBERGER, and upon the following terms, conditions and purposes 1. The income from the Trust shall be paid to JAMES RIDDLESBERGER for and Burin; his lifetime.. 2. Upon his death, the Trust shall terminate and the then remaining principal shall bf divided equally among his children, WILLIAM SCOTT RIDDLESBERGER, LISA RIDDLESBERGEI BRIDGE, and SUSAN MAY RIDDLESBERGER, or their issue. 3. Should JAMES RIDDLESBERGER become incapacitated for any reason, the income may be paid to others for his benefit, by the TRUSTEE. 4. I appoint as SUCCESSOR TRUSTEE, THE FARMERS TRUST COMPANY of Carlisle. Pennsylvania, should I die during the lifetime of JAMES RIDDLESBERGER. 5. Additions may be made to this Trust by any person, by Will or otherwise. 6. Payments of income shall be made to JAMES RIDDLESBERGER at convenient times. but no less Ethan quarterly. 7. This Trust is irrevocable. IN WITNESS WHEREOF, I have hereby caused this Declaration of Trust to be executed tF;~ r' ~'6 '~ day of ~-~~.. , 1991. ~~~ ~ ~ ~ Q-~d~ s~.r~ SEAL) ( `' '(ay K. Riddlesberg~ LAST WILL AND TESTAMENT OF JAMES M. RIDDLESBERGER I, JAMES M. RIDDLESBERGER, of 501 South West Street, Apartment B, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and de~iare this as and fir my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made. FIRST: f hereby order and direct my Executrix or Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I give any automobile which I own at my death to my stepdaughter, LAURIE J. SHEAFFER. THIRD: I give, devise and bequeath all the rest, residue and remainder of my estate to my three children, W. SCOT RIDDLESBERGER, of Derwood, Maryland, LISA A. BRIDGE, of Boiling Springs, Pennsylvania, and SUSAN M. PRICE, of Carlisle, Pennsylvania, in equal shares, per stirpes. LASTLY: I nominate, constitute and appoint my son, W. SCOT RIDDLESBERGER, to be the Executor of this my Last Will and Testament. In the event that the said W. SCOT RIDDLESBERGER shall be unable to serve as Executor fior any reason, I appoint my daughter, LISA A. BRIDGE, as Executrix. In the event that the said LISA A. BRIDGE shall be unable to serve as Executrix for any reason, I appoint my daughter, SUSAN M. PRICE, as Executrix. No Executor or Executrix shall be required to file bond in this or any other jurisdiction. IN WITNESS WHEREOF, i have hereunto set my hand and seal this ~~~ day of , 2009. James SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: 2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss I, JAMES M. RIDDLESBERGER, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and ac nowledged before me, by AMES M. RIDDLESBERGER, the Testator, this ~ day of , 2009. ".~ James 3 NOTARIAL SEAL MERLENE J. MARHEYIU NOTARY PUBL~ CARLISLE, CUMSERLA~ COUNT1f; PA MY COMMISSION IXPIRES JUNE 8, 2010 ~MMONWEALTH OF PENNSYLVANIA DUNTY OF CUMBERLAND ss We ~ and D~ , ie witnes s whose names are signe t the attached r oregoing instrument, being my quali d according to law, do depose and say That we were present and saw 'estator sign and execute the instrument as his Last Will; that he signed willingly and that .e executed it as his free and voluntary act for the purposes therein expressed; that each -f us in the hearing and sight of the Testator signed the Will as witnesses; and that to the pest of our knowledge the Testator was at that time 18 or more years of age, of sound nind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by and O~_ this ~~'1 day of 2009. rr ~ .k /2~iZ'~--z- ~~ /~ `~ Witness f ~' X /1 ~ ~ i 4 NOTARIAI SEA! l~ERLENE J. MARHEVKA NOTARY PUBt.IC CARLIS~~,,~~,, CUMBERU-~? COUNTY, PA MY COMMISSION EXPIRES JUNE 8, 2Q10