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Home My WebLink About05-14-12J 15D5610140 REV-1500 ~` ~°'-'°) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po BoX 280601 INHERITANCE TAX RETURN Harrisbur PA 17128-0601 RESIDENT DECEDENT 2 1 1 1 0 0 5 2 ENTER DECEDENT INFORMATION BELOW --~_ Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 2 2 3 2 0 1 0 0 1 1 4 1 9 5 9 Decedent's Last Name Suffix Decedent's First Name MI B A K E R S T E V E N (If Applicable) Enter Surviving Spouse's Information Below C Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITHI THE FILL IN APPROPRIATE OVALS BELOW REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return 3. Remainder Return (date of death 4. Limited Estate ~ prior to 12-13-82) 4a. Future Interest Compromise (date of ~ 5. Federal Estate Taix Return Required death after 12-12-82) OX 6. Decedent Died Testate ~ 7. Decedent Maintained a Livin Trust D c• (Attach Copy of Will) (Attach Copy of Trust) g 8. Total Number of .safe Deposit Boxes 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit date of death ( ~ 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 SHOIULD BE DIRECTED T0: Name Daytime Telephone Number S U S A N H C O N F A I R 7 1 7 7 6 3 1 3 ,.~8, 3 REGISTER 0 ~,'$ USE ONL'W -n ~"~n First line of address _ li _ = r ,~ _, Z~ ~ - - 2 3 3 1 M A R K E T S T R E E T - ~ ~~-- ~- `_- Second line of address `-' ,-- - _ . City or Post Office '~' {• ~ `;~ ~i State ZIP Code DAI~FILE_D C A M P H I L L P A 1 7 0 1 1 Correspondent'se-mail address: JGROSSaREAGERADLERPC.COM Under penalties of pery'ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my N;nowledge 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 kn SIGNATUR~1 F PERSO ESPONSIBLE FOR FILING RETURN 1/1 .•: DATE C, ~ ~. ADDRESS ~0 ~ 2 170 LOCUST GROVE ROAD DILLSBURG SIGNATURE OF P ARER OTHER THAN REPRESENTATIVE P A ]+-~2 019 DATE: ADDRESS ~"~ a ~ .~ ?331 MARKET STREET CAMP HILL ~ a PLEASE USE ORIGINAL FORM ONLY P A 1 . ^ 11 Side 1 150561^140 150561014^ J 1505610240 REV-1500 EX Decedent's Social Security Number DecedenPs Name: S T E V E N C• BAKER RECAPITULATION 1. Real Estate (Schedule A) ........................ ................ ... 1. 1 3 7 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) ...................... . ............ ... 2. , 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......... . ............ ... 4. , 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 2 1 8 9 5 , 2 4 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 7. .... Inter-Vivos Transfers & Miscellaneous Non-Probate Property ... 6. • (Schedule G) ~ Separate Billing Requested .... ... 7. 2 4 5 0 0 • 0 0 8. Total Gross Assets (total Lines 1 through 7) ....... ... , .. g, 1 8 3 3 9 5. 2 4 9. Funeral Expenses and Administrative Costs (Schedule H) ............... ... 9. 1 1 1 1 9. 1 7 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........... .. 10. 7 ~ 0 0 7 , 6 7 11. Total Deductions (total Lines 9 and 10) ............................. .. 11. 8 B 1 2 6 . 8 4 12. Net Value of Estate (Line 8 minus Line 11) ......... ................. ..12. 9 5 2 6 8 4 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which . an election to tax has not been made (Schedule J) .................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) .................... .. 14. 9 5 2 6 8 . 4 0 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. (a)(1.2) X .0 0 0 0 Amount of Line 14 taxable 15. 0 • 0 0 at lineal rate X .0 0. 0 0 16, 0 0 0 17. Amount of Line 14 taxable . at sibling rate x .12 2 4 5 0 0. 0 0 17. 2 9 4 0 0 0 18. Amount of Line 14 taxable . at collateral rate X .15 7 fl 7 [. A ~ n 19. TAX DUE ............................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610240 1 0 6 1 5. 2 6 1 3 5 5 5. 2 6 0 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME STEVEN C• BAKER STREET ADDRESS 130 E. CUMBERLAND ROAD CITY ENOLA Tax Payments and Credits: ~• Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 13 , 5 8 5.0 D B. Discount 549.98 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. File Number 21 11 0052 STATE ZIP PA _ 17025 (1) 13,555.26 Total Credits (A + g) (2} 14 ,13 4.9 8 {3) (4) 579.72 (5) 0 • DO Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACIN G AN "X" IN THE APPROPRIATE s~or.-cs 2. 3. 4. No 0 O Q ..^ Q .... ^ 0 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 Jul 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of th y e 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 o1 a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)], • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. 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. Did decedent make a transfer and: Yes a. retain the use or income of the property Vansferred : ............. .. . . .................................... 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? ....................................................... If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ..................... .............................................................. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ...... Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ............. ........................................................................... . REV-1502 EX+ (01-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT C[•TATr n SCHEDULE A REAL ESTATE FILE NUMBER: STEVEN C• BAKER 21 11 005i? All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the prim at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, moth having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1• 13D E• CUMBERLAND ROAD NEW CUMBERLAND, PA 17070 137,OOD•00 TOTAL (Also enter on Line 1 Recapitulation) I S 13 7 , 0 D 0 - If more space is needed, use additional sheets of paper of the same size. REV-1508 EX+ (11-70) Pennsylvania SCHEDULE E DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS, $ MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: STEVEN C • BAKER FILE NUMBER: Include the proceeds of litigation and the date the proceeds were n:ceived by the estate. 11 0 0 5 2 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE ~• REAL ESTATE TAX, SEWER & REFUSE PRO RATION FROM REAL ESATE SALE OF DEATH 1,145.47 2• PATRIOT NEWS REFUND • 128.77 3• STATE FARM REFUND 590.00 4• PNC BANK ACCOUNT 1,456.23 5• DIRECT TV REFUND 5.34 6• LOCAL 520 U•A. FEDERAL CREDIT UNION 25.61 7• DIVIDENDS FROM MEMBERS 1ST CREDIT UNION ESTATE ACCOUNT 4.61 8• BUICK LACROSSE 2007 SALE 9,850.00 9• ALLSTATE CAR INSURANCE REFUND 44.91 10• DEPOSIT 34.00 11• DEPOSIT FROM PNC BANK - OVERPAYMENT OF LINE OF CREDIT 737.81 12• DEPOSIT 14.32 13- PERSONNAL PROPERTY 6,000.00 14• CITIMORTGAGE - REFUND PAYOFF 57.91 15• MEMBERS 1ST CREDIT UNION - SAVINGS ACCOUNT 69.27 16• MEMBERS 1ST CREDIT UNION - CHECKING ACCOUNT 18.30 TOTAL (Also enter on Line 5 Recapitulation) I $ If more space ~ needed, insert addibonal sheets of paper of the same size 21, 8 9 5 • 2 4 Continuation of REV-1500 Inheritance Tax Return Resident Decedent STEVEN C. BAKER Decedent's Name 21 11 0052 Page 1 File Number Schedule E -Cash, Bank Deposits, >~ Misc. Personal Property ITEM NUMBER DESCRIPTION VALUE AT DATE 17. UNION LABOR LIFE INSURANCE - FOR BURIAL EXPENSES OF DEATH 1,712.69 SUBTOTAL SCHEDULE E 1, 712.69 GRAND TOTAL SCHEDULE E b 21,895.24 REV-1510 EX+ (08-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT CJrAIt ur ITEM NUMBER 1. SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY V C. BAKER FILE NUMBER 21 11 DD52 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-4500 is yeas. DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST GIFT TO WILLIAM BAKER MADE WITHIN 1 YEAR IIFa~rLlcne«7 OF DATE OF DEATH ON 4/1/1D - 27,5DD.D0 100.00 3,17100.00 TAXABLE VALUE 24,500.00 TOTAL (Also enter on Une 7 Recapitulation) I ~ 2 4 , SD D . D If more space Is needed, use addltlonal sheets o(paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF STEVEN C• BAKFR SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: ~• SULLIVAN'S FUNERAL HOME 2• GINRICH MEMORIALS 3• UNITED METHODIST WOMEN - LUNCHEON FILE NUMBER 21 11 005 AMOUNT 4,162.00 863.00 200.00 B• ADMINISTRATIVE COSTS: ~ • Personal Representative Commissions: Name(s) of Personal Representative{s) Street Address City State Zlp Year(s) Commission Paid: 2. AttomeyFees: REALER S ADLER, PC 3. Fatuity Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 5• Accountant Fees: MARTIN FLANNERY 6• Tax Retum Preparer Fees: ~• EXECUTOR REPAIR/AD EXPENSES 5,000.00 335.50 410.00 148.67 TOTAL (Also enter on Line 9, Recapitulation) S If more space is needed, use additional sheets of paper of the same size. 19. REV-1512 EX+ (12-08) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~ ESTATE OF STEVEN C• BAKER FILE NUMBER Report debts incurred by the decedent prior to death th t 21 11 OD52 a remained unpaid at the date of death , including unreimbursed rnedical ex ITEM penses. NUMBER DESCRIPTION VALUE AT DATE OF DEATH ~• REALTOR COMISSION - SALE OF REAL ESTATE 8,815.00 2• CLOSING COST - TRANSFER TAX - SALE OF REAL ESTATE 2,143.00 3• SELLER ASSISTANCE - SALE OF REAL ESTATE 5,050.00 4• ELECTRIC - PPL 667.03 5• GAS - UGI 597.19 6• WATER - PENNSYLVANIA-AMERICAN WATER COMPANY 317.77 7• CURASCRIPT 60•DO 8• PNC LINE OF CREDIT PAYMENTS 735.53 9• CITIMORTGAGE PAYMENTS AND PAYOFF 35,781.27 1D• ALLSTATE HOME INSURANCE 582.50 11. P & PF PENSION PAYBACK 1,449.58 12• STATEMENT COPY FEE 12.00 13• CHECK FEE 15.95 14• EAST PENNSBORO TOWNSHIP - SEWER AND REFUSE 414.D0 15. FREYSINGER - KEY AND REMOTE 110.86 TOTAL (Also enter on Line 10 Recapitulation) I $ If more space x needed, insert additronal sheets of the same size. 7 7 , 0 0 7 Continuation of REV-1500 Inheritance Tax Return Resident Decedent STEVEN C. BAKER Decedent's Name 21 11 0052 Page 2 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, ~ Liens ITEM NUMBER DESCRIPTION 16• ENGLE PUBLISHING - C AMOUNT AR AD 27.00 17• PASTUCKA DENTAL 1,998.00 18• QUAMTUM IMAGING 234.00 19• CARPET MART - CARPET 2,201.22 20. US TREASURY - TAXES 2010/2009 3,556.00 21• WEST SHORE TAX BUREAU - LOCAL TAXES 318.00 22. BRIAN DEGAETANO - HOUSE ELECTRIC 2,500.00 23. UNITED STATES TREASURY 342.83 24. DEBBIE LUPOLD - COUNTY/TOWNSHIP/SCHOOL REAL ESTATE TAXES 1,705.32 25. GOODALL POOL - POOL OPENING 257.55 26. CRYSTAL POOLS - POOL MAINTENANCE 398.91 27• KNISLEY - MULCH 18.02 28• JESSICA MAGGIORINI - LAWN MOWING SERVICES 360.00 29• MICHAEL O'CONNOR - ATTORNEY FEES 155.14 30• NS JOHNSON - FURNANCE REPAIR 109.00 SUBTOTALSCHEDULEI I 14,180.99 Continuation of REV-1500 Inheritance Tax Return Resident Decedent STEVEN C. BAKER Decedent's Name 21 11 0052 Page 3 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, $ Liens ITEM NUMBER DESCRIPTION 31• GRAVEDIGGER - GRAVE EXCAVATION AMOUNT 50•DD 32. (LOAN FROM WILLIAM BAKER I 6,025.00 SUBTOTAL SCHEDULEI 6,075.00 GRAND TOTAL SCHEDULEI S 77,007.67 REV-1573 EX+ (07-10) pennsylvania SCHEDULE DEPARTMENT OF REVENUE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: STEVEN C. BAKER FILE NUMBER: 21 11 0 052 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROP RELATIONSHIP TO DECEDENT AMOUNT OR SHARE I. ERTY TAXABLE DISTRIBUTIONS pnclude outri ht 0o Not List Trustee(s) OF ESTATE g spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• DALE BARBER 415 CASSELL STREET Collateral 23,589.46 MARYSVILLE, PA 17053 2• SHELLY WATSON 506 SUSQUEHANNA STREET Collateral 23,589.47 MARYSVILLE,PA 17053 3• JESSICA MAGGIORINI 105 N. MAIN STREET Collateral 23,589.47 MARYSVILLE, PA 17053 4• WILLIAM A. BAKER - GIFT WITHIN 1 YEAR OF DEATH 1 Sibling 70 LOCUST GROVE ROAD 24,500.00 DILLSBURG, PA 17019 _ ~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV 1500 COVER SHEET, A5 APPROPRIATE. II NON TAXABLE DISTRIBUTIONS. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. I B. 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 adddlonal sheets of paper of the same size. $ Y:AClients\Baker, Steven C\Will.doc ALI~LISt S, ~~~ ~'"~ . ~:~. TJ J C ~. LAST WILL AND TESTAMENT ~-Ln "~ -- -- ~ . ~ 7 _ - ~_. T OF ~ ~~ ` ``., c - ~,.~ ~. STEVEN C. BAKER ---;, ~, cn C ' I, STEVEN C. BAKER, of Enola, Cumberland County, Pennsylvania, being; of sound and disposing mind, memory and understanding, do hereby make, publish and declare this m}~ :Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at anytime heretofore made. 1. IDENTIIFCATION OF FAMILY. I am not married and declare that I have no children. 2 PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of (1) a funeral or memorial service; (2) the interment of my remains, including the costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite. I further direct my executor to pay all of my debts that my executor in. his or her sole discretion may allow as claims against my estate. 3. SPECIFIC BEpUESTS. I hereby devise and bequeath the following iterr~s of personal property, specifically the handcrafted items made by my mother, Madelyn Baker, to be divided substantially equal among my siblings, JUDITH A. RHINEHART, VIRGINIA K. BITNER, and WILLIAM A. BAKER. In the event of a dispute or disagreement with regard to the distribution, the decision of my executor shall be conclusive and binding on all persons interested in my estate. 4. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. All of my tangible personal property of every kind and description, including, but not limited to, books, pictures, clothing, articles of household or personal use or adornment, household furnishings and effects, and automotive vehicles and their accessories, but excluding any money, evidences of indebtedness, documents of title;, and securities and property used in connection with the operation of any trade or business, and not otherwise disposed of herein, I give to DALE BARBER, SHELLY WATSON, and JESSICA MAGG[ORINI, to be divided substantially equally among them. I direct my Executor to divide my tangible personal property into two parts. The first part shall contain all items that my Executor determines, after consulting with DALE BARBER, SHELLY WATSON, and JESSICA MAGGIORINI (my beneficiaries) to be of no present or future value or use to my benef ciaries. The second part shall contain the balance of the property. My Executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. 'The proceeds of any sale shall be added to my residuary estate. All property in the second part I give, in substantially equal shares to DALE BARBER, SHELLY WATSON, and JESSICA MAGGIORINI. In the event V ~ ~~ STEVEN C. BAKER Y:AClients~Baker, Steven C\Wili.doc August 5, 2010 of any dispute or disagreement with regard to the distribution, the decision of my executor shall be conclusive and binding on all persons interested in my estate. 5. DISPOSITION OF RESIDUARY ESTATE. All of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situated, to which I may be legally or equitably entitled at the time of my death (rny "'residuary estate"), I give outright and absolutely in equal shares to DALE BARBER, SHELLY WATSON, and JESSICA MAGGIORINI; PROVIDED THAT, if any of my beneficiaries shall predecease me leaving issue, then I leave the share of that beneficiary to his or her issue, per stirpes; PROVIDED FURTHER THAT if any of my beneficiaries shall predecease me and do not leave issue, then I leave the remainder of that beneficiary's share to be divided equally among my then living beneficiaries named in this Article 5, per stirpes. 6. POWERS OF ADMINISTRATION. 6.1. Grant of Powers. My executor, in the administration of my estate, (rr.~y "fiduciaries") shall have the powers and authorities set forth in this Article 6. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court. These powers shall be supplementary to those conferred by law, including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. 6.2. Retention of Assets. My fiduciaries shall have the power to retain any or all property of my estate, however received and acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately large amount of th.e value of my estate invested in one type of property. 6.3. Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey any property, of whatever nature, including real property, and wherever situated, that I may own at the time of my death, or that may come into my estate or after my death. The sale, transfer, or conveyance may be by public or private sale, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. 6.4. Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and, generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. 6.5. Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose, for any periods of time, and on any terms and conditions as they deem advisable ~ ~ , °)_ Q, STEVEN C. BAKER Y:\Clients\Baker, Steven C\Will.doc August 5, ?010 (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise encumber any property in my estate to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. 6.6. Power to Hold Property in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form. 6.7. Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shall be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. 6.8. Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. The distributions or pa}~tnents shall be made in any one or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to .any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody of the person of the beneficiary. There shall be no duty to see to the application of fiu7ds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be frill acquittance of the fiduciaries. 6.9. Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes, but is not limited to (1) the power to invest additional sums in any business, even to the extent that my estate may be invested largely or entirely in the business, without liability for any loss resulting; from lack of diversification; (2) the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem proper. 6.10. Employment of Agents. My fiduciaries shall have the power to emplo}~ and pay the compensation. of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 6. ] 1. Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate without the approval of any beneficiary or of the court, but subject to allowance or disallowance on the settlement of the final accounts of my f duciaries. 3 y ~~../~, C.~ t STEVEN C. BAKER Y:AClients~Baker, Steven C\Will.doc August 5, 2010 6.12. Third Party Reliance. No person or corporation dealing with my executor shall be required to see to the application of any property paid or delivered to my executor, or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. 6.1.3 Charitable Donations. In the event that any of my tangible personal property is donated to a charitable organization(s) then my fiduciary is instructed to use the value of said donation(s) as an inheritance tax deduction for any inheritance tax return which maybe required to be filed as a consequence of my death. 7. PAYMENT OF DEATH TAXES. 7.1. Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable as a result of taxes assessed on property passing under this Will shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 7.2. Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death, limited to taxes assessed on property passing under this Will, shall be paid out of my residuary estate and shall not be deducted or collected from any beneficiary under this Will or other transferee. S. EXECUTOR. 8.1. Appointment. I name, constitute, and appoint my brother, WILLIAM A. BAKER, of Dillsburg, York County, Pennsylvania, as executor of my estate. If my brother, WILLIAM A. BAKER, shall not survive me, shall not serve as executor for any reason, or shall. cease to serve as executor for any reason after appointment, I appoint my sister, JUDITH A. R>F[INEHART, of Enola, Cumberland County, Pennsylvania, as successor executor. 8.2. Bond Not Required. None of the individuals named in Section 8.1 shall be required to fim~ish a bond for the faithful performance of his duties as executor. 9. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes. of this Will, in determining whether a person has survived me or another person, a person shall not: be deemed to have survived me or another person if he or she dies within sixty (60) days of my death or of the death of the other person. 10. LIABILITY OF EXECUTOR. My executor shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor or trustee. My executor may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsc;l in all matters without incurring liability on account of his or her actions. STEVEN C. BAKER 11. INTERPRETATION. 11.1 Successors of Fiduciaries. All pronouns referring to an executor and the term "executor" shall be construed to mean any person acting as my executor, co-executor, personal representative, or administrator, as the case maybe. 11? Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. 11.3 Headings. All headings used in this Will to describe the contents o:f each article, paragraph, or other division are provided for convenience only and -shall not be construed to be a part of this Will. 11.4 Governing Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of five (5) typewritten pages, the first four (4) of which bear my signature in the margin for the purpose of identification, this _~~_ day of Ua t s`~ , 2010. ~ C ~ c~ t STEVEN C. BAKER, Testator Signed, sealed, published and declared by the above-named Testator, STEVEN C. BAKER, as and for his Last Will and Testament, in the sight and presence of us, who, at his request, in his sight and presence and in the sight nd presence of each other, have hereunto subscribed our names as witnesses. '~~~°G~- ~._. Witness Witl ess Address a3 i .~ ~- S_~.9E Add ss - p~ __ 1"ti 01 l s Y:\Clients\Baker, Steven C\Will.doc August 5, 2010 COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND ~ I, STEVEN C. BAKER, THE TESTATOR WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR FIRMED T AND ACK OWLEDGED BEFORE ME BY STEVEN C. BAKER, THE TESTATOR, THIS ~ DAY OF ~ ~ , 2010. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND _ ~ ~ STEVEN C. BA R, TESTATOR ~ NOTAR PU LIC COMMONWEALTH OF PENNSYLVANIA Notarial Seal Jennifer Gross, Notary Public Gamp Hill Bono, Cumberland County : SS: My Commission Expires Sept. 11, 2012 Member, Pennsylvania Association of Notaries ~ / , ~`~ WE, ~~.,r._. ~~ ~~;,. ~ ~cr-...~- AND e, ~ ~ o z o ~ C, THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOIN STRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAS"C WILL AND TESTAMENT; THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND "CHAT TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MLND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. SWO~V OR AFFIlZMED OF ~~ ,~,~~ , 2010. ~ ~ TO AND SUBSCRIBED TO,. BEFORE ME THI" J DAY COMMONWEALTH OF PENNSYLVANIA Notarial Se- aj Jennifer Gross, Notary Public Camp Hill Boro, Cumbedand County My Commission Expires Sept. 11, 2012 Member, Pennsylvania Association of Notaries ,~ ,~~ ~ -4/ WITAIESS W NESS __ NOTA P LIC (C~OMMONWEALTH 01= _NNSYLVANIA ~ 1 otari :Seal !ennif r s, fJOtary Public ~umbertand County e;. sepi rl Zt)12 ~•ssouation of Noiaries t ~a ~ `a o CS°~ `_ m , ~ x ~~~ ~ f~' Q ~ ~ O ,s , _ ~ ~ Kb. A ~Sq:~lie~t~ f~~• ,,~ t ,~;; r+ J `~. 13 • .~~ b ~ ~ :~ U W a W '_' p ~ o Q~~oQ. ~Q~x a C7z Mu ~oN a~ O 0 O U b ~. a 3 w 0 ~. .~ a U ~, ~ M ~ ~ CT ~ O ~~ oa ~~ o .~ U c~a •-. U 0 H