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Home My WebLink About04-27-12 (3)J 15056051047 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number P080x 28060f INHERITANCE TAX RETURN t~ ~`1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIOLD BE DIR6GTED T Name Daytime Teleph tuber b" r ~ k J~o s ~ ~ k~ ,A, #M~a ~ ~ ]~ uasno _ 3 ~ ' . 7 lt7 9~3 ~~~~"""" Firm Name Qf Applicable) .r. ~ r~ ~, E~ REGISTE SUS NLY. O ~ i t k . ~~ yy ~1V ~ 1 .. .... 3r~a• xsrt. r.ri •t t, .... ° .... ~.. a.n ~...n ~] ..-_ Frst Ilne of address ~7 ~ ~ ,.T., .,. .. ....-... ~ „~,. ~ 9;614 Rowe R'u~ Ijo;o ... ,. ., _.. ... _ r K..,.W., b ~.... _r. - ~~ Second line of address _ . City or Post Offoe Stafe ZIP Code DATE FILED S ha ~ $ ~ n s~b.~.rr,~`~,...... ,P~aA. .1.~7. ~ ~ '~~. ~.~ , w. ~. , Correspondent's a-mail address: ]IOaCd1LL50(dj-Jd.n2t Under penalties of perjury, I declare that I have examined this return, including accompanying schetlules and statements, and to the best of my knowledge and belief, it is e, wrre and comple . De ration of preparer other than the personal representative is based on all information of which preparer has any knowledge. 51 / lj (j~ E Ny18LE FQf2 FILING RETURN ~/%^ E / PA 17257 DATE 9614 lbstae Run Loop, Shippensburct, PA 17257 PLEASE USE ORIGINAL FORM ONLY L 15056051047 Side 1 15056051047 17~I"~' 15056052048 REV-1500 EX Decedents Name: Floxwl P Tinn Rr Decedent's Social Security Number 2 0.4. ~ 0«3Y6 7 ~ 3 .=.t. .,:+.m y RECAPITULATION 1. Real estate (Schedule A) .. ......... ......... ......... ......... 1 ~,:;>; ; 5+.,;.: i,xq{59;;,«a $O ~8 ;;$ga; + 2. Stocks and Bonds (Schedule B) ...... ......... ........... ...... + ) ~ yx . 2 ~ £ .. I ~ ! ' ,.;t +tg9aae+ ++ ie +=` }:•" sa g' a>ee:+ ~ i 4 .~ e ~ k ~ + b 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. . 3 * y~ . 0 ~1 1. f2?P~48Eg aatt~e eds. > 3?+i..f ^s r~aaa d .:1; ~ « + k , 4. Mortgages & Notes Receivable (Schedule D) . _ ... ......... ... $., s' ao$ ~ , . 4 `s~sS~s ~ Sk ~ o:: §gs + + s „ n l P rt S h d l E) h B k D it & Mi ll P C 1g 3 3 3+ 4$ 9 1 2 ` 5 ( 5. ... ersona rope y ( c e u e , an epos s sce aneous as ~ . , aaag8if $A >§e~bieo ??a~,bs 3'EsSS r° ~ ~ , ~ ~ 6 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... . 6 , ~ 1 1 t 3`)3 4 BaB~ 5 $ r}§9k br S§ d # aXd: t~t~p}t~L@4'~Sfl SF gai:D 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property « r ; + j „ t (Schedule G) O Separate Billing Requested..... . 7 - ± 2aa2 stt~om~ eae <>a~: $~t ^ $ ~ ~ f ~ ~ a t s gs~~ ? § d + 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. ,,. _ > ` 6~2~ 7 2+5 9. Funeral Expenses & Administrative Costs (Schedule H) ......... ........ ... 9 a gida;bd<#$ $ P $~ +e * t 9fi , !Y F.~?4 ~ tt+a $Y9 a. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .... ........ ` i` « a' 'I G . 10 `-. ~~ '} ~., ' 3~`„~kil ~~,+. St ZK.. 11. Total Deductions (total Lines 9 & 10) ................................... 11. 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusis 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 ~ 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 Side 2 15056052048 15056052048 O REV-1500 EX Page 3 File Number 21-11-0961 Decedent's Complete Address: DECEDENT'S NAME Elwood D. T.inn, Sr. STREET ADDRESS 129 Walnut Bottom Finad CITY STATE ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 0 B. Prior Payments 0 C. Discount ~ (1) 1.779.72 0 Total Credits (A + B + C) (2) 3. Inlerest/Penalty if applicable D. Interest 0 E. Penalty p Total InteresflPenalty (D + E) (3) 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 arefund. (4) 0 5. If line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1 , 779 , 72 A. Enter the interest on the tax due. (5A) 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1 , 779.72 Make Check Payable to: REGISTER OF WILLS, AGENT ~... . •. .+.#.t.+.. ~. v....t at. t}. tf .. rvt. n.,a i ........•t.• r, ~ .a rr t ..-..., a• . .. 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, benefts 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 "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. t., . , e., , 4 4 tt i. roe a•tF•t et ikH • •taf ati Ft 3 }i.. ,ria F+r+tt.!, s• , x-iSt Fi) „sA.t <i }.t } ft+.4 ti Afi> i vr#;,, 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 far 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) (t.1) (ii)]. The statute does not exemR a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and fling 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 zero (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 four and one-haH (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 twelve (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. PEV~1500 E%~119T) SCHEDULE E CDMMDNWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TA% RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Elwood D. Linn, Sr. 21-11-0961 Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly~ovmed with the right of survivorship must be disclosed on Schedule F. ITEM VNLUC HI URIC NUMBER DESCRIPTION OF DEATH See attached Continuation Schedule TOTAL (Also enter on line 5, Recapitulation) I $ 12 ,133.49 (If more space is needed, insert additional sheets of the same PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0961 SCHEDULE E CONTINUATION SCHEDULE -PAGE 1 CASH. BANK DEPOSITS. AND MISCELLANEOUS PERSONAL PROPERTY ITEM NUMBER Bank Accounts 1. VALUE AT DATE OF DEATH Checking account #656712 Orrstown Bank 77 East King St. Shippensburg, PA 17257 (0.09 accrued interest) (See statement bank attached to this Schedule E.) Miscellaneous Personal Property 2. chest of drawers 3. old mantel clock 4. small refrigerator 5. 6. 7. 8. recliner new mantel clock coin collection refund of payment to personal care home (see Schedule I, Item No. 3) $9,450.09 $ 60.00 $ 60.00 $ 30.00 $ 50.00 $100.00 $500.00 1 6 3.40 TOTAL $12,133.49 VKl~S'1'UWN saxx A 73•adrtion of Excellence Mazch 30, 2012 Joseph A. Macaluso, Esquire 9614 Rowe Run Loop Shippensburg, PA 17257 Fax: 532-4832 Re: Estate of Elwood Dewey Linn Social Security Number 204-03-6782 Date of Death 8/10/2011 TT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNTS WTI'H ORRSTOWN BANK: CHECKING ACCOUNT Account No.- Account Type- Date Opened- Joint Account (name/date)- Balance Accrued Interest- Account No.- Account Type- Date Opened- Joint Account (name/date)- Balance- Accrued Interest- 656712 50+ Interest Checking 9/27/1991 No $9,450.09 $0.09 102210474 Hometown Investment 4/2/2001 R. Edward Linn, 6/7/2005 $22,669.70 $0.62 Best Regards, Jill R. Worthington Deposit Processing Clerk 2695 Philadelphia Avenua Chambersburg, PA 17201 1.BBB.ORRSTOWN rev i~ a. ns>, CDMMDNWEALTN GF PENNSYLVANIA INHERITANCE TA% RETURN Elwood D. Linn, Sr. 21-11-0961 If an asset was made Jolnt wlNin one year of the decetlent'e date of deaN, h must be roPortad on Sohedule G. SURVIVING JOINT TENANT(S) NAME A, See attached Continuation~Schedule B. C. .IOINTI Y-0WNEO~PROPERTY: ADDRESS REUT10NSHIP TO DECEDE Nl ITEM NUMBER LETTER FOR JOINT TENANT MTE MADE JOINT DESCRIPTION OF PROPERTY Include name 0l M1nrldd lnstlWtlal end bank OMglnl number or slMly ldentlrylnp number. AttacJl deed for bintlyJleld roW plMe. DATE OF DEATH VALUE OF ASSET kOF DEDD'S INTEREST - DATE OF DEAT,+ VALUE OF DECEDENTS INTERE 1 A, r SCHEDULEF~ JOINTLY~OWNED PROPERTY TOTAL (Also enter on line 6, Recapllulafion) ~ S 11, 334. PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0961 SCHEDULE F GONTINUATION SCHEDULE -PAGE 1 JOINTLY-OWNED PROPERTY If an asset was joint within one year of the decedent's date of death, it must be reported on Schedule G. Surviving Joint Tenant's Name Address Relationship to Decedent R. Edward Linn 9691 Rowe Run Loop brother Shippensburg, PA 17257 Jointly-Owned Property Date of death letter Date % of value of Item for made Description Date of Death Decedent's Decedent' s Number Joint Tenant Joint of Property Val4~e of Asset Interest Interest 1. A 6-7-05 Hometown $22,669.70 1/2 $11,334.85 Investment Account #656712 Orrstown Bank 77 East King St. Shippensburg, PA 17257 (0.62 accrued interest) See attached statement TOTAL $11,334.85 VKL{S`1'UWN BANK A Tradition of Excellence Mazch 30, 2012 Joseph A. Macaluso, Esquire 9614 Rowe Run Loop. Shippensburg, PA 17257 Fax: 532-4832 Re: Estate of Elwood Dewey Linn Social Security Number 204-03-6782 Date of Death 8/10/2011 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNT Account No.- Account Type- Date Opened- Joint Account (name/date)- Balance- Accrued Interest- Account No.- Account Type- Date Opened- Joint Account (name/date)- Balance- Accrued Interest- 656712 50+ Interest Checking 9/27/1991 No $9,450.09 $0.09 101210474 Hometown Investment 4/2/2001 R. Edward Linn, 6/7/2005 $22,669.70 $0.62 Best Regards, ~ ~`~~~ 7111 R. Worthington Deposit Processing Clerk 2695 Philadelphia Avenue Chambersburg, PA 17201 1.888.ORRSTOWN PEe 9°Ex ~,~°" COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Elwood D. Linn, Sr. SCHEDULE G INTER•VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY FILE NUMBER 21-11-0961 This schetlule~must be completed and filed if the answer to any of questions 1 through 4 on Ue reverse side o(the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY ~~~auoE rxErvu+E Or rxE rwwsrEaEE. reea eewnoxswvro oecco[ur a+orNe o>rr or rwwsrta ArrncN a com of reE otEO roe aeu ssrnrs. DATE OF DEATH VALUE OF ASSET °/ OF DECD'S INTEREST EXCLUSION nrnrr.icns~e TAXABLE VALUE 1. See attached Continuation Schedule I r i TOTAL (Also enter on line 7, Recapitulation) E -0- more space is needed, insert additional sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0961 SCHEDULE G CONTINUATION SCHEDULE -PAGE 1 INTER-VIVOS TRANSFERS & MISC NON-PROB(4TE PROPERTY This Schedule must be completed and filed if the answer to any questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. of Item Description Date of Death Decedents Exclusion Taxable Number of Prooertv Value of Asset Interest (ff aooliesl Value 1 2 3. 4. TOTAL made 12/1/11 to Paul Linn (grandson) Cash gift $500.00 100% Cash gift $500.00 made 12/1/11 to Jonathan Linn (grandson) Cash gift $500.00 made 12/1/11 to Victoria Linn Prince (granddaughter) Cash gift $500.00 made 12/1/11 to Jacqueline Linn Sutton (granddaughter) $500.00 $0.00 100% $500.00 $0.00 100% $500.00 $0.00 100% $500.00 $0.00 $0.00 REV-1511 EX. (72-99) SCHEDULE H coMMONwEALTH of PENNSV~vANIA FUNERAL EXPENSES & INHERITANCE rnx RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Elwood D. Linn, Sr. 21-11-0961 Debts of decedent must be reportetl on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ' 1. See attached Continuation Schedule B. 1 2. 3. 4. 5. 6. 7, ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address City State Yeags) Commission Paid. Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City -- _-__. __ _._--- -_ State Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Zip Zip TOTAL (Also enter on line 9.. Recapitulation) $ 627.25 (If more space Is needed, insen additional sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0961 SCHEDULE H CONTINUATION SCHEDULE -PAGE 1 FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES 1. Fogelsanger-Bricker Funeral Home $302.00 Total Funeral Expenses $302.00 B. ADMINISTRATIVE COSTS 1. Personal Representative's Commission NONE Name of Executor: R. Edward Linn Social security number: Street Address: 9691 Rowe Run Loop City: Shippensburg State: PA Zip: 17257 Year Commission Paid: N/A 2. Attorney fees 0 3. Family Exemption p PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0961 SCHEDULE H CONTINUATION SCHEDULE -PAGE 2 FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ITEM NUMBER DESCRIPTION AMOUNT B. ADMINISTRATIVE COSTS (continued) 4. Probate fees: $115.50 (Cumberland County Register of Wills) Return 15.00 Inventory 15.00 $145.50 5. Legal Advertisements Cumberland Co. Law Journal $75.00 News Chronicle 104.75 179.75 TOTAL ADMINISTRATIVE EXPENSES $325.25 TOTAL FUNERAL AND ADMINISTRATIVE EXPENSES $627.25 REV-193 E%~ 19i ? d COMMONWEALTH OF PENNSYLVANIA INHERITANCE TA% RETURN ESTATE OF SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS E1Fx~od D. Linn, Sr. FILE NUMBER 21-11-0961 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT See attached Continuation Schedule TOTAL (Also enter on line 10, Recapitulation) I S 3 , 016.51 more space is needed, insert additional sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0981 SCHEDULEI CONTINUATION SCHEDULE -PAGE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES,_AND LIENS ITEM NUMBER DESCRIPTION AMOUNT 1. Care First Pharmacy $50.28 4.05 $54.31 2. HSBC Medco Pharmacy $50.08 3. BBC Shippensburg OPR Elmcroft 2 912.12 (personal care home) TOTAL $3,016.51 RE0.1513 EX ~ 1E1 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE) BENEFICIARIES Elwood D. Linn, Sr. 21-11-0961 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 disUibutions) 1 See attached Continuation Schedule 1008 of estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIAT E, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S _0_ Or more space Is neetleu, Insert atltlitiona6 sheets of the same size) PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0961 SCHEDULE) CONTINUATION SCHEDULE -PAGE 1 BENEFICIARIES AMOUNT OR NAME AND ADDRESS OF RELATIONSHIP SHARE OF NUMBER RECEIVING PROPERTY TO DECEDENT E TATE I. TAXABLE DISTRIBUTIONS 1. R. Edward Linn brother joint bank account 9891 Rowe Run Loop and coin collection Shippensburg, PA 17257 2. Paul Linn grandson 1/4 of residuary Go Joyce Clark estate P.O. Box 155 Orient, IL 62874 3. Jonathan Linn grandson 1/4 of residuary 3408 Westfield Dr. estate Brandon, FL 33511 4. Victoria Linn Prince granddaughter 1/4 of residuary 5565 Tappan Dr. estate Reno, NV 89523 5. Jacqueline Linn Sutton granddaughter 1/4 of residuary 640 W. State St. estate Covington, IL 61937 TOTAL OF PART I. 100°~ of estate PENNSYLVANIA INHERITANCE TAX RETURN Re: Estate of Elwood D. Linn, Sr. File No. 2011-00961 PA File No. 21-11-0961 SCHEDULE) CONTINUATION SCHEDULE -PAGE 2 BENEFICIARIES 11. NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 -0- FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS -0- TOTAL OF PART II. -0- LAST WILL AND TESTAMENT OF ELWOOD D. LINN, SR. I, ELWOOD D. LINN, SR., of 129 Walnut Bottom Road, Shippensburg, Pennsylvania 17257, declare this to be my last will and testament and revoke any will previously made by me. ITEM I: I direct that all my just debts, expenses, and inheritance taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed, shall be paid by my executor hereinafter named, as soon as may be convenient after my death. ITEM II: I give and bequeath my coin collection and all my firearms owned by me at my death to my brother R. Edward Linn. ITEM III: 1 give, devise and bequeath all the rest, residue and remainder of my estate of every nature and kind, and wherever situate, to my granddaughter Jacqueline Linn Sutton, my granddaughter Victoria Linn Prince, my grandson Jonathan Linn, and my grandson Paul Linn, in equal shares, providing that the share of any of my above-named grandchildren who predecease me or die on or before the thirtieth day following my death shall be distributed to such of my other above-named grandchildren who survive me, in equal shares. ~~ , ~, ~ „ c~o _„ '~, T; = -_ -~-=n - - ?; _:,. ~- :'i-~C -,~~~-„ -,'z - _~ _ -; ITEM IV: I appoint my brother R. Edward Linn, of 9691 Rowe Run Loop, Franklin County, Shippensburg, Pennsylvania 17257, executor of this my last will and testament. Should my brother R. Edward Linn fail to qualify or cease to act as executor, then I appoint my sister-in-law, Janell G. Linn, of 9691 Rowe Run Loop, Franklin County, Shippensburg, Pennsylvania 17257, as executrix of this my last will and testament. Should my sister-in- law, Janell G. Linn, fail to qualify or cease to act as executrix, then I appoint my granddaughter Jacqueline Linn Sutton, as executrix of this my last will and testament. ITEM V: Any fiduciary appointed under this my last will and testament shall have the following powers in addition to those vested by law and by other provisions of this my last will and testament, applicable to all property, principal and income, exercisable without court approval, and effective until actual distribution of all property: (a) To accept or retain any or all of the assets of the trust, real or personal, which I may own at my death, without regard to any principle of diversification or risk; (b) To invest in all forms of property, real or personal, including stock, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduciaries, as my trustee deems proper, without regard to any principle of diversification or risk; (c) To purchase investments at a premium and at the discretion of my trustee to charge such premium and the premium on any investments owned by me at my death either to principal or income; G~p~.°l' (d) To give proxies and to join in any merger, reorganization, voting trust plan or other concerted action of securities holders affecting investments, delegating powers with respect thereto; (e) To sell at public or private sale, to exchange, to lease for any period of time, any real estate or personal property, and to give options for sales, exchanges, or leases, for such prices and upon such terms as my trustee deems proper; (f) To register property in the name of a nominee or to hold property unregistered; (g) To allocate all stock dividends in shares of the distributing corporation to principal, irrespective of the percentage of such dividend, and to allocate receipts of any other property and expenses incurred to principal or income or partly to each as my trustee from time to time deems proper in the sole discretion of my trustee; (h) To compromise any claim or controversy; and (i) To distribute in cash or in kind or partly each, ITEM VI: 1 direct that any fiduciary appointed under this my last will and testament shall not be required to give bond for the faithful performance of their duties in any jurisdiction. (~ ~_ ~ . IN WITNESS WHEREOF, I have hereunto set my hand this 30th day of July, 2010. Elwood D. Linn, Sr. This Last Will and Testament, consisting of a total of five type-written pages including the next page, identified by the signature of the testator, Elwood D. Linn, Sr., was on the day and date thereof signed, published and declared by Elwood D. Linn, Sr., the testator therein named, as and for his last will, in the presence of us, who, at his request, in his presence, and in the presence of each other have subscribed our names as witnesses hereto. c~, Witness Commonwealth of Pennsylvania County of Franklin ss. We, Elwood D. Linn, Sr., Seth J. Macaluso, and Joseph A. Macaluso, the testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and that he signed it willingly and that he signed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witness and that to the best of their knowledge the testator was at the time eighteen years of age or older, of sound mind and under no constraint or undue influence. Elwood D. Linn, Sr. ~~ ~ M~ ~e Witness Subscribed, affirmed and acknowledged before me, by Elwood D. Linn, Sr., the testator, and subscribed and affirmed before me by Seth J. Macaluso and Joseph A. Macaluso, witnesses, this 30th day of July, 2010. (Seal) ~~G Amy L. caluso, Notary Public C.gIMn7tIW~tta r~rt.rlwcKU~o Hotar -upt: •unwartowtw~t ImuraHtrrrr Commission EnpIN OC 16, 70t 2