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Home My WebLink About02-23-12 (2)_ _~ COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 PENNSYLVANIA RECEIVED FROM:. INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 015620 COYNE & COYNE 3901 MARKET ST CAMP HILL, PA 1701 1 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: FILE NUMBER: 2108-0922 DECEDENT NAME: GI''FFIN DONALD C DATE OF PAYMENT: 02/23/2012 POSTMARK DATE: 02/23/201 2 COUNTY: CUMBERLAND DATE OF DEATH: 08/20/2008 REMARKS: RECEIPT TO ATTY SEAL CHECK#1465 101 ~ 57,563.22 TOTAL AMOUNT PAID: 57,563.22 INITIALS: HEA RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS - ~ - _ _ c~ l~r: .... l 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of IndiNidual Taxes INHERITANCE TAX RETURN ~ PO BOX 280801 21 08 0922 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 08/20/2008 01 /04/1923 Decedent's Last Name Suffix Decedent's First Name MI Giffin Donald C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix 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 (date of C:;~~,; 5. Federal Estate Tax Return Required death after 12-12-82) !. 6. Decedent Died Testate s~:~ 7. Decedent Maintained a Living Trust ___ B. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Rieceived c::::~~;~~ 10. Spousal Poverty Credit (date of death t: 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Lisa Marie Coyne, Esq. (717) 737-0464 ^~~ Firm Name (If Applicable) __._____._____~ _c~_ -gyp ,~ REGISTE ILLS USE"ONLY Coyne & Coyne, P.C. m ~ CJ CY7 r ~' T, First line of address '~ ~'~m N r~Y-' ~~` ''~ ~ CJ '.T) t_.7 3901 Market Street r' CIS ~ r_ ...'s ~ ~ ~ ;, n ...r, • ~ , •_=, r ~ -,-, .• -Y-i 4 Second line of address `: ~_.^~ r ~~ ~ -~ ~.~ r ~ City or Post Office State ZIP COde DATE FILED '~"~ Camp Hill PA 17011-4227 Correspondent's e-mail address: IISa@COyneandCOyne.COm Under penaRies of peryury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tru ~ correct and comple~. Deblarafi~n of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN E OF P O SPO SI LE FOR FILING RETURN DATE -- _ Z-Zo-1Z -Donald C. Grim, Jr.; 1'F'~oxwood Lane, Camp Hill,_PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 J 15056052059 REV 1500 EX RECAPITULATION 1. Real estate(Scheduie A) ......................................... .... 1. 2. Stocks and Bonds (Schedule B) ................................... .... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... 3. 4. Mortgages & Notes Receivable (Schedule D) ......................... .... 4. 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 Non-Probate Property (Schedule G) :_~:~:3 Separate Billing Requested.... .... 7. 8. Total Gross Assets (total Lines 1-7) ................................ .... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................. .... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ .... 10. 11. Total Deductions (fatal Lines 9 & 10) ............................... .... 11. 12. Net Value of Estate (Line 8 minus Line 11) .......................... .... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................... .... 13. 14. Net Value Subject tq Tax (Line 12 minus Line 13) .................... .... 14. TAX COMPUTATION - SSE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate x .0 45 156,761.27 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18, 19. TAX DUE ..................................................... ....19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 177,647.40 0.00 0.00 0.00 19,535.59 0.00 0.00 197,182.99 12,498.40 27,923.32 40,421.72 156,761.27 0.00 156,761.27 7, 054.26 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: Flle Number 21 08 -0922 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Donald C Giffin _ STREET ADDRESS 11 Boxwood Land CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credilrs: 1. Tax Due (Page 2 Line 19) (1) 7,054.26 2. Credits/Payments 0.00 A. Spousal Poverty Credit ___ B. Prior Payments 0.00 C. Discount 0.00 -- Total Credits (A + B + ~~) (2) 0 00 3. Interest/Penalty if applicable . 508.96 D. Interest E. Penalty - -- Total Interest/Penalty (D + E) (3) 7 563 22 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. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 7, 563.22 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER TIDE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make 0 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 aro "in trust for" or payable upon death bank account or security at his or her death? ...... ........ ^ 4. Did decedent own am Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................ ........ ^ IF THE ANSWER TO ANY OF THE ~160VE 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, 194 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 three (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 zero (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 evert 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 chhild is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value pf transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (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 ]ransfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has ~t least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (11-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Donald C. Giffin 21-08-0767 All real property owned soleltj or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between ~ willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. lr more space is needed, insert additional sheets of the same size. TaxDB Result Details DistrictNo 13 Parcel ID 13-23-0547-461. MapSuffix HouseNo 11 Direction Street BOXWOOD LAN$ Ownerl G'IFFIN, DONALD C C/O PropType R PropDesc LivArea 1629 CurLandVal 30000 CurImpVal 110990 CurTotVal 140990 CurPref Val Acreage .15 C1GrnStat TaxEx 1 SaleAmt SaleMo SaleDa SaleCe SaleYr DeedBkPage 0020)-00182 YearBlt 1962 HF File_Date 12/29/2004 HF_Approval_Status A "Page 1 of 1 Detailed Results for Parcel 13-23-0547-461. in the 2004 Tax Assessment Database wE ~. http://taxdb.ccpa.netldetails.asp?id=13-23-0547-461.&dbselect=l 8/27/2010 JUNE 2010 PENNSYLVANIA DEPARTMENT OF REVENUE REALTY TRANSFER TAX COMMON LEVEL RATIO (CLR) r REAL ESTATE VALTJATION FACTORS FOR CUMBERLAND COUNTY The following real estate valuation factors aze based on sales data compiled by the' State Tax Equalization Baard. These factors are the mathematical reciprocals of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. The date of~acceptance bf a document is rebuttably presumed to be zits date of execution, that is, the date specified in the body of the document as the date of the instrument. 61 Pa. Code § 91.102 7-2-1986 6-30I-1987 9.52 7-1-2006 6-30-2007 1.14 7-1-1987 6-301-1988 10.00 7-1-2007 6-30-2008 1.• 7-1-1988 6-3x.1989 10.53 7-1-1989 6-30-199Q 11.11 7-1-2009 6-30-2010 I.26 7-1-1990 6-30-1991 12.05 7-1-2010 6-30-2011 1.25 7 -1-1991 6-3 0-1992 12.35 7-1-1992 6-3d-1993 12.50 7-1-1993 6-30-1994 12.82 7-1-1994 6-30-1995 13.33 7-1-1995 6-30-1996 13,70 7-1-1996 6-3q-1997 14.29 7-1-1997 6-3q-1998 14.29 7-1-1998 6-30-1999 14.71 7-1-1999 6-3.0-200Q 15.15 7-1-2000 12-31-2000 15.63 1 1-1-2001 6-3 -2001 1.00 1 7-1-2001 6-3 4-2002 1.00 7-1-2002 6-3Q-2003 1.01 7-1-2003 6-3 -2004 1.05 7-1-2004 12-31-2004 1.11 2 1-1-2005 6-3 b-2005 1.00 2 7-1-2005 6-34-2006 1.00 1~2~ i i. (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2001. (2) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2005. REV-1508 EX+ (6-98) r+ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Donald C. Giffin 21-08-0922 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. (Ir more space is needed, insert additional sheets of the same size) e .,--=- ~ NCFCU Fax:17177747996 Sep 3 2010.02:10pm P002/002 New Cumberland. Federal Credit Unxo~. - 1'our Community Credit Union ' P.O. Box 658, l~kw Cu~bezlazzd, PA 17070-4658 k~apnc: (717) 7747706.1-800-716x232$ • Fax: (717) 77M'7996 • Web: www.ncfcuQnline.org September 3, 20X0 Coyne & Coyne, P.C. 3901 Market Street Camp ~1, PA 17011. RE: Estatc of Domald C. Criffiz~ Dear Ms. Coyne, Pursuant to your letter dated September 18, 200$, ix- regards to Uox~ald C. Cril~''n. t}~e izrformation is as follows: Account Number: 3282 . C~vncr(s) on AccoII,nt: Donald C. Gitlin Datc acct opened: Apn115,1970 Date of Death Balamces: S1 (Savxntgs) $1,731.97 If' you nc;ed anything additional, please let me lc~ow directly. Sinc ~.-•.~ ' r ~, i Barbra J. righ Branch Manager .,~,,.~,-~.....,.~....-......~.,.,,,. I Q M&T Bank ~~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 i ~ Coyne & Coyne, P.C. t Attorneys At Law 3901 Market Street Camp Hill, Pennsylvania 17011-4227 ne (88B) 502-4349 (302) 934-2955 - ~=` ,~.;~; S ptember 23, 2008 Re: Estate of Donald E'. Gi in - Social Security: 165-24-5979 Date o Death: August 20 2008 Dear Sir or Madam: Per your inquiry dated September 18, 2008, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 37099728 Ownership (Names o~ :BettfeAnneG~n*~- P~edlcra Donald C G~n* Opening Date 8/28/64 Balance on Date of Death $ 9, 028.48 Accrued Interest $ 0.14 Total -- ------------ - - $ 9, 028.62-------------------------------------------------- ------------------- Please be advised, there was no safe deposit box Tound for [he above decedent. * if upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account numlber and/or name of any possible joint account holder. For any additional information on the above accounts, includipg ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Highland Park Offiice # 717-737-3322. Siincerely, ~J~C.c..~J ~-~~PUI,'~.J Tracie Hare Records Management REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Donald C. Giffin 21-08-0922 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t' Myers-Hamer Fluneral Home 2,266.00 2_ Reception 300.00 s. Honorarium 200.00 a. Flowers 200.00 B. ADMINISTRATIVE COSTS: 1. Personal Repres@ntative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City .State Zip Year(s) Commission Paid: 2. Attorney Fees 7,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 260.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 1,000.00 ~. Patriot News--legal advertisement 134.31 $. Cumberland Lair Journal-legal advertisement 75.00 9. Inheritance tax filing fee 15.00 10. Goodies Heating -repair tank and circulator pump, clean furnace 1,007.09 ~ ~ ~ Register of Wills -short certificates 16.00 12. Estate Checks 25.00 TOTAL (Also enter on line 9, Recapitulation) $ 12,498.40 (If more space is needed, insert additional sheets of the same size) REV'1512 EX+ (12-08) ~~i Pennsylvania ~' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Donald C. Giffin 21-08-0922 Report debts incurred bylthe decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 • JC Penney Acct. No. 070-981-847-0 1,162.78 2. Arrow Financial Services 663.23 3. Discover Card 4,554.29 4. 2007 Income Tars 1,207.00 5. Real Estate taxes 6,618.03 6. Bob Beaner - electric service 1,200.00 7. Westshore EMS 2,052.25 8. Uncleared checks 3,800.00 9. SAC Oil 2,553.37 10. Lebanon Mutual Insurance Co. -homeowner's insurance 454.00 11 Lower Allen Twp. -sewer and trash 192.00 12. PPL 73.96 13. PA American Watler 55.45 14. Foremost Insurance Co. 260.80 15. Geico Insurance 565.55 16. Camp Hill Fire Co!' 934.61 17. East Pennsboro ambulance Service, Inc. 1,276.00 18. Gary R. Seabolt I 300.00 TOTAL (Also enter on Line 10, Recapitulation) I # 27,923.32 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (11-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ] BENEFICIARIES ESTATE OF FILE NUMBER Donald C. Giffin ~~_na_na~~ NUMBER NAME AMD ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUT ONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Donald C. Giffin, Jr. son 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTR BUTTONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART ~I -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ u more space is neeaea, insert aooitlonal sheets of the same size. . BLAST, W~~L~ AND TES'TAI~N~?i~ j _ ..~ ,; : _ F...;'i ;'. t ; - ®~ =L C7 ~~ ~-- ^'~ =- , , --j- r- .y> CJ _' . I, DONALD C. GIFFIN of the Township of Lower Allen, County of Cumberland, Commoni~,~ealth of Pennsylvania, declare this to be my Last V~Till and revoke any will or codicil previouslty made by me. I EM 1: Upon my demise, I direct my body be cremated and my ashes be interred in a lot which I olwn in Mooresville Cemetery, Mooresville, Huntingdon County, Pennsylvania. I further direct that there be no viewing or funeral services conducted. I EM 2: I direct that all my just debts and funeral expenses be paid as soon as practical after my death. I EM 3: _ I direct that all taxes and interest and penalties thereon that may be assessed in y~ z w w ~ Q %~ a ~ O ~2 Q consequernce of my death, of whatever nature acid by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my Estate. I EM 4: I give, devise and bequeath all the rest, residue and remainder of my estate of every nature and wheresoever situate, together with insurance thereon, to my son, DONALD C. GIFFIN, JR. of 1934 Kent Drive, Camp Hill, Cumberland County, Pennsylvania I EM 5: Should my son, DONALD C. GIFFIN, JR., predecease me or fail to survive my death by thirty (30) days, I give, devise and bequeath all the rest, residue and remainder of my estate, wherever 'situate, together with insurance thereon, to my nephew, RICHARD P. SNYDER, JR. of 103 Quail Lane, Summerville, South Carolina. Page 1 of 6 I EM 6: My Executor or ]lis successor shall have the following powers in addition to those given by law to be exercised by him in his absolute discretion, which powers shall be applicable to all property held by him, effective without the order of any court and until the actual distribution of all such proplerty: a. To retain any investments at discretion including stock of any corporate fiduciary _~ z ~~ w _w ~ ` C.7 U Q 'z ~o Q hereunder' or of a holding company controlling it; b. To invest and reinvest in the executor's discretion as permitted under Act 28 of 1999, as amended,'the "Prudent Investor Act," with the specific right to invest in stocks, bonds and real estate, including non-income producing residential real estate for the occupancy of any present income beneficiary or beneficiaries; and in such diversified, proprietary money market and mutual funds, including jsuch mutual funds of any corporate fiduciary hereunder or those of any successor or affiliated corporation or a holding company controlling it, as my executor deems appropriate; c. To sell, to grant options for the sale of, or otherwise convert any real or personal property or interest', therein, at public or private sale, for such prices, at such time, in such manner and upon such terms as they may think proper, and to execute and deliver good and sufficient conveyances, assignments 1 and transfers thereof without liability of any purchaser to see to the application of the purchase money; d. To borrow money and to secure the repayment thereof by mortgage of real or personal property, pledge of investments or otherwise, without liability on t:he part of the lenders to see to the application thereof; e. To compromise claims by or against my estate or any trust created hereunder; f. To allocate and distribute different kinds or disproportionate shares of property or undivided interests in property among beneficiaries or trusts, in cash or in kind, or partly in each; Page 2 of 6 ~ ~__ _ - . ~g. To register investments in the name of a nominee or 'to hold the same unregistered in such form that ikhey will pass by delivery; h. To join in any recapitalization, merger, reorganization or voting trust plan affecting investments; to deposit securities under agreement; to subscribe for stock and bond privileges; and generally tto exercise all rights of security holders, i. To manage, operate, repair, alter or improve real estate or other property, and to lease real estate and'other property upon such terms and for such period as m.y executor deems advisable even for more than five (5) years and beyond the duration of any trust; j. To deduct administration expenses upon either the federal estate tax return or fiduciary income tax return with or without adjustment as between principal and income, as my corporate or disinterested executor shall determine; k. To associate with them in the absence of a corporate :fiduciary, an accountant, custodian and investment advisor, and other agents and to compensate them from principal or income or both, as my executor shhall determine, such compensation to be a reduction of the compensation of my executor; _. 1. To associate with her at any tune, in her absolute discretion and of her choice, a corporate ~ 1 '~ ~ fiduciary which shall have the same powers as my executor, such designation by my executor and • ,: ~ w acceptance by a corporate fiduciary to be in writing; w C7 m. To combine, without prior court approval, any trust herein with any other trust with U r Q substantially similar provisions, although such other trust may have been created by separate instruments ~~ ~ O and by different persons, and, if necessary to protect different futurE; interests, to value the assets at the ;-~ C~ time of such combination and to record the proportionate interest of each separate trust in the combined fund; provided however, that no such combination shall be permitted if the effect of such combination would be ~1) to violate the applicable rule against perpetuities; (2) to disqualify any interest in one or ~' Page 3 of 6 ___ _ I __ _ _ . ~ i. more of such trusts for a deduction for federal estate tax purposes which would otherwise be allowable; or (3) to ca~pse the loss of the exempt status of one or more of such trusts from the imposition of the generation-skipping tax; n. To exercise- any stock options which they may receive; to borrow such funds from any source as Imy executor may deem necessary for the exercise of such options; and to pledge assets as my executor deems appropriate for this purpose; o. No trustee shall be required to qualify before, be appointed by, or, in the absence of a breach of Itrust, account to airy court (and failure to account alone shall not be considered such a breach); nor shall ttustee be required to obtain the order or approval of any court in the exercise of any power or decision gjranted hereunder; p. To allocate any generation-skipping transfer tax exemption from the federal generation- skipping ttansfer tax to any property to which I am deemed the transferor under the provisions of Section 2652(a) of the Internal Revenue Code of 1986 and its successors, including any property transferred under my will a~pd any property not in my probate estate and any property transferred by me during life as to which no allocation was made prior to my death, to the extent necessary to cause the inclusion ratios z `~ w applicable'to such transfers to be zero; .~-~, ~ j r q. ', To disclaim airy interest in properly without court approval; and ~ Q ~ r. To do all other acts aizd things necessary or appropriate in the management, z Q administrajtion and distribution of my estate or trust. IT M 7: In the event any legatee or devisee named in this will dies .under such circumstances that there is not sufficient evidence to determine absolutely whether such legatee or devisee survived rrie, I direct such legatee or devisee shall be presumed to have predeceased me and devise and - - _ Page 4 of 6 ~ bequeath tie gift in favor of that legatee or devisee to such persons and in such manner and in such proportions as set forth in this will for distribution if the legatee or devisee predeceased me. I M 8: Until distributed, no gift or beneficial interest shall be subject to anticipation or voluntary Or involuntary alienation. ~~ ITEM 9: I appoint my son, DONALD C. GIFFIN, E~:ecutor of this my Last Will. In the event my ion, Donald C. Giffin, predeceases me, fails to qualify or ceases to act as Executor, I appoint my nephew, RICHARD P. SNYDER, JR. of 103 Quail Lane, Summerville, South Carolina, alternate Executor of this my Last Will. IT~~EM 10: I direct that my personal representative, or his successor, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I hive hereunto set my hand and seal to this, my Last Will and i »w Testament; this ~ ~ day of ~~ , 2008. r ~~` ~ 4 ~`^~ DONALD C. GIFFIN Signed, sealed, published and declared by the above-named 'T'estator as and for his Last Will and Testament'', in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. t residing at .~~-~.~ i ~'.~ ~ .~,-, . ~ 1 "7 `=' s5 ',,^ n ~/ ~` i ~;.::,,:-~., residing at ~u J~ ~~-~~ r~~'~,~` ~ t::x'.~Cn,,.~ ~;,. f ~ 7~~ f• .Page 5 of 6 COMMONdWEALTH OF PENNSYLVANIA ) ss: COUNT.Y''OF CUMBERLAND ) COMMONtNEALTN OF PENNSYLVANIA NOTARIAL SEAL NENtI~ i. COYNf, NOTARY PUBLIC NAIdPDEN TWP., CUMBERLAND COUNTY NIY COMMISSION EXPIRES TUNE 17, 2001! Page 6 of 6 We, DONALD C. GIFFIN, ~ ~ t ~`~ ~~~-~LC~. ~~.~~.- and ~~~ a9 L ~• ~ a ~ 1'~'C~-- ,the Testator and the witnesses respectively, whose nannes are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the und$rsigned authority that the Testator signed and executed the; instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed,) and that each of the witnesses, in the presence and hearing of the Testator signed the will as witness aryd that to the best of his or her lrnowledge, the Testator was at the time eighteen (18) years or older, of spund mind and under no constraint or undue influence. ~~ ~~~~ °! ,;!. Witness ~~~~~ ~ Y S~ibscribed, sworn and aclrnowledged before me • ~ ~ C-fit--j !{--- by DONALDI C. GIFFIN, the Testator, and pp subscribed and sworn to before me by !~ s f~, /LL•~z r ~'y /v'~ and ;'`f.~ n c ~~7 • ~ ~' ~= ~~'" the witnesses, this j ~~ ~ dray of .~ ~?.~ L ( , 2008. ~ :~ _ d .~1.~, Notary Public r (SEAL