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HomeMy WebLinkAbout05-09-12 1505610141 REV-1500 Ex(oT-TOE PA Departrent of Revenue County Code Year Fie Nunber 8ureauoflndrvdualTaxes INHERITANCE TAX RETURN ~~ PO BOX 280801 HanisSurg, PA 17125.0601 RESIDENT DECEDENT 2 1 1 :- 1 0 9 7 1 r ENTER DECEDENT INFORMATION BELOW Social Secudy Number Dffie of Death Date of Birth ~ ~ Decedent's Last Nartxa Suffix Decederd's Flre[ Nama MI E L L E N 'B E R !G E R J R R U S S 'E L L F (li Applleeble) EnM SuMVing Spouse's InfomreNOn Below Spouse's Last Name Suffix Spouee'e Flret Name MI E L ''L E N !B E R G E R E :L I Z A B E T H L Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER O F WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Retum 2. Supplemental Retum _ 3. Remainder Refum (date of death pdor to 12.13-82) 4. Limited Estate 4a. Future Interest Compromise (date of _ 5. Fed. Estate Tex Ratum Required death aRer 12-12-82) - 6. Decedent Died Testate 7. Decedent Maintained a LiNng Trust ~_ 8. Total No. of Sofa Deposit Boxes (Attach Copy of Wilq (Attach Copy of Tmst) 9. LXigaticn Proceeds Received 10. Spousal Poverty CredR (date of death 11. Election to tax under Sec. 9113(A) batNeen 12.31&1 and 1-1-05) (Attach Sch O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENIIAL TAX INFORMI1710N SHOULD BE DIRECTED T0: Name Daytime TelepMne Number R U T H A N N M C M !I L L 'E N 7 1 7 2 5 2 0 9 s~ ~ ~~ ~ A JJC~ ~ - ~ Flrs[ line of address ~ O l0 ~:.' ~' M& T B A N K ~~ '~ ~ r second line of address _.. ___ _. _ _.. ~S) ry ~= m 2 1 3 M A R K E'T S!T R E E T D o City or Poet Office Stale ZIPCode -- H A R R I S B U R G P A 1 7 1 0 1! Coneepondent's a-mail address: p m~ o .................... it a true, dCOrreCt anC comPleM. Dedaretlon W P apse ~e ~ arelPeraonel repreaepnir0lve Is 6s~adlo^ eldlllM~9lon Hof wht~ PrePBer h~ soak etlpp ~9& bellel, SIG ATURE OF F'FAS RES N31BLE FlLING RETURN DATE Elizabeth L. lanberger Co-Executor SIGNATURE OF ~ ~ TH T~ ESENT TIVF r~$Sr. VICFPRES4DlMY .... DAT _ ADDRES { ~ ~'~~~/~~~~ . * TRUST OFFICER /~~~~~~~~ Lianufac ra and Traders rust any 213 Market Street Harrisburg, PA h PLEASE USE ORIGINAL FORM ONLY Side 1 1505610141 1505610141 J /? _ y~- J REV-1500-EX 1505610241 Decedent's Neme: Russell F. Ellenberger, Jr. RECAPITULATION 1. Real estate (Schedule A) ......................................... .. 1. 'i 2. Stocks and Bonds (Schedule B) ................................... .. 2. 3. Closet' Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. . 3. ''. 4. Mortgages 8 Notes Receivable (Schedule D) ......................... .. 4. `: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .... . 5. '! 6. Jointly Owned Properly (Schedule F) ::::: • Separate Billing Requested .... . 6. !# 7. Inter-Yivos Transfers & Miscellaneous Non-Probate Property (Schedule G) :.";. Separate Billing Requested .... . 7. f 8. Total Gross Assets (total Lines 1-7) ................................ .. 8. '" 9. Funeral Expenses & Administrative Costs (Schedule H) • 9. 10. Debts of Decedent, MMrtgage Liabilities, & Liens (Schedule p ............ .. 10. 11. Total Deductions (total lines 9 & 10) ~ . • • ..........................11. 12. Net Value of Estate (Line 6 minus Line 11) ............................ 12. 13. Charitable and Govammental 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. 15. 16. 17. 18. 19. Tax Due ........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING AREFUND OF AN OVERPAYMENT Side 2 DacederR's Social Security Number 1 16 L 150561D241 1505610241 REV-1500-EX Pege 3 Decedent's Complete Address: Rle Number 21 11 0971 DECEDENTS NAME Russell F. Ellenberger, Jr. STREET ADDRESS 325 Wesley Drive Apt. 3311 CITY Mechanicsburg, STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 79) 2. Cred'Rs/Paymeras A. Prior Payments B. Discoum 3. I rrterest 00 4. If Line 2 is greater than line 1 + Li re 3, enter the difference. This ie the OVERPAYMENT. FlII In oval on Page 2, Line 2D to request a refund. 5. If Lire 1 + Line 3 is greater than Line 2, amen the differeree. TNs is theTAX fx1E. (~ ) 502. Total Credits (A+ a) (2) . 00 (0) . 00 (4) (5) 502.67 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS t. Did decedem make a transfer and: Yes No a. retain the use or income of the properly treraferred : ..............................................:............................. ....... X^ ^ b. retain the dgM to designate who shall use the Property trareferred or its i reome : .................................. ....... Q ^ c. retain a reversionary interest; or ......................................................................................................... ....... ~ ^ d. receive the Premise for life of ehher payrreras, benefits or care? ......................................................... ....... ^ X^ 2. If death occurred after December 12, 1882, did decedent transfer property within one year of death whhou[ receiving adequate coreideration? ............................................................................................ ^ X^ 3. Did decedent own an "in tnwY for" or payable upon deffih bank account or security a[ his or her dea[h'~ ...... ....... ^ X^ 4. Did decedent own an Individual Retiremem Accourd, annuity, or other ran-probate property which comaire a benenciary designalion? ....................................................................................................... ....... ^ IF THE ANSWER TO ANYOF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R AS PART OF THE RETURN For dabs ofdeath on or efbr July 1, 1994 and bebre Jan. 1,1995, the bx nab imposed on the netvalue of fransbrs b or for the use of the surviving spouse 3 percent[72 P.S.§ 9116 (a) (1.1) (i)]. For dabs ofdeath on or afbr January 1,1995, the bx reb imposed on the netvalue oftransbrs b or for the use of the surviving spouse is zero 0 percent (72 P.S.§ 9116(a)(1.1) (ii)]. The sblub does not exempla fransbr b a surviving spouse from bx, and the sbWbry requirements Tor disclosure of assets and filing a bx return are still applicable even'rfthe survnring spouse is the only beneficiary. For dabs ofdeath on or efbr July 1, 2000: • The bx nab imposed on the net value of transfers from a deceased child 21 years ofage or younger at death 10 or br the use ofa nabral parent, an adoptive parent, or a sbpparent of the child is 0 percent [72 P.S. t3 9116(a)(1.2)]. • The bx nab imposed on the netvalue offransbrs b orfor the use ofthe decedents lineal beneficiaries is 4.5 percent, exceptas nobd in 72 P.S.l3 9116(1.2) [72 P.S.$9116(a)(1)]. • The bx nab imposed on the netvalue offransbrs b orfor the use ofthe decedents siblings is 12 percent(72 P.S.§9116(x)(1.3)]. A sibling is defined, unde Section 9102, as en individual who has at least one parent in common with the decedent, wfiether by blood or adoption. REV-1503 IX + (1 -97) COMMONWEALTH OF PENNSYLVANIA SCHEDULE B INHERRANCETAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Russell F. Ellenberger, Jr. 21-11~-0971 All property Jointly-owned with right of eurvlvofship must be dlscloaed on Sehatlule F. 0 PA1W31 NTF 33300 Copyright 20000reatlantl/Nalco LP-Forms Software Only (If more epees is needed, insert edditbnel sheets of the Berne size) REV-1509 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Russell F. Elleaberger, Jr. 21-11-0971 md~aa vrocsaac of rasanoo a sat. vrocaeda ware ra~aroae cyma earata. All prop lolntly-owned with right of survNOrshlp must bs dladosetl on Seh. F. ITEM VALUE AT NO. DESCRIPTION DATE OF DEATH 1. RECEIVED FR~•t RUSSELL F. ET•T•FT~+T+RGER, JR. TRUST 2. Principal Caah -Date of Death Value 242.89 RECEIVED E'ROSI RUSSELL F. ET•T•F*TaARGER, JR. ESTATE 3. catel-Lucent - Mad_iaal Reisburaement 2.25 4. Provider Services Refund Account for Holy Spirit Hospital - Refund 16.90 TOTAL (Also enter on line 5, ReoaplWlatbn) ~$ 262.04 (If nrore space is needed, insert additbnal shoals of the same size) 0 PA15081 NTF 33305 Capyri®ht 2000 treatlantl/Nalco LP-Forms Software Only REV-lsos Ex+ (T-s7) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE MIMBER Russell F. Ellenberger, Jr. 21-11~-0971 It an asset was made )olnt wlthln one year of the decedent's date o} death, It must be reportatl on Sehedule O. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Elizabeth L. Ellenberger 25 Wesley Drive Spouse pt. 3311 anicaburg, PA 17055 B. Elizabeth K. Stoner 51 Candlewyck Road Step-Daughter antes ter, PA 17601 C. JOINTLY-OWNED PROPERTY: ITEM NO. LETTER Jp~NT TENANT DATE MADE Joll'IT DESCRIPTION OF PROPERTY Include name of flnanolal inetltutlon and bank account number or similar identifying number. Attach deed for jointly-held reel estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. L. B. 03/28/2008 MST Hank Account #10625682 67,020.87 16.67 11,170.37 Decedent was Joint Owner of this Account with hie Wife hie Step-Daughter TOTAL (Also enter on line s, Reaapdulatbn) IS 11,170.37 (If nare apace ie needed, insert add'sbnal aheero of the same size) 0 PA76091 NTF 33308 Copyright 2000(treaLantl/Nalco LP-Forms Software Only REV-1510 IX+ (1 -87) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Russell F. Ellenberger, Jr. 21-11~-0971 This schedule must be completed and filed if the answer to any of quesfione 1 through 4 on the reverse aide of Me REV-1500 COVER SHEET ie yes. ITEM NO. DESCRIPTION OF PROPERTY INCLUDE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECD & DATE OF TRANSFER. ATTACH COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET Yo OF DECD'S INTEREST IXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. ACURER9 AND TRADERS TRUST C~ANY, TRUSTEE UNDER REVOCABLE TRUST AGREEMENT DATED MARCH 27, 1985, AMENDED MAY 6, 2010 WITH RU§SELL Er•T•~FRGER Assata reported on Appropriate 9chadules TOTAL (Also enter on line 00 (If more epaoe is needed, insert addRbnal sheero of the same size) 0 PA18101 NTF3330] Copyright 20000raatland/Neleo LP-Forms Software Only REV-1511 EX+ (1-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Russell F. Ellenberger, Jr. 21-11.-0971 Debts of decedent must be reported on Schedule I. I NO DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Jassy H. Daigle Funeral Home Funeral Expanse 1,101.16 2 Engraving of Marker 110.00 1,211.16 3 IRaimburseevant of Purchases for after Funeral Meal B. ADMINISTRATIVE COSTS 1. Personal Representative's Commissions Name of Personal Representative(s) Manufacturers and Traders Trust Compan~~ /EIN No. of Personal Representative(s) 16-0538020 Street Address 213 Mazket Street CityHazriaburq State PA Ztp 17101 Year(s) Commission Paid: Ann Rhoads, Cleckner 6 Feazen Attorneys-at-Law 2. Attorney Fees 3. Famiy Exemption: (If decedent's address ie not the same as claimant's, attach explanation) Claimant Elizabeth L. Ellenbergerr Street Address 325 Wesley~Drive Apt. 3311 City Mechanicsbl3ra State pA Z+P 17055 Relationship of Claimam to Deoedentgpouae 4. Probate Fees Cumberland County Register of Wills 5. AccoumanYs Fees e. Tax Return Preparer's Fees 7. Cleckner and Fearen Attorneys at Law imbursement o£ Additional Probate Fee ($169.50) and Cost of Advertising Expense in Cumberland Law 8. (Reimbursement of Legal Advertising Patriot Nawe 9. Trustee's Fee to Data of Death (If more apace ie needed, insert add'ai 0 PA16111 NTF 33308 CopYright]DOg Oreanantl/Neleo LP-Forms Software Only SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 75.00 224.40 enter on line e, Recapilu' sheeffi of the same s¢e) 134.26 46,998.00 45,498.00 3,500.00 1,069.50 00 00 299.40 174.16 48 Estate of Russell F. Ellenberger, Jr. Personal Representatives Name and Address of Personal Representatives Social Sec # Fed Tax ID # Manufacturers and Traders Truat Company 16-0530020 213 Market Street Hazriaburg, PA 17101 Year(s) Commissions Paid Amount Peid 00 REV-1512 EX+ (1-97) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, IN q~IIDAENT DECEDENTRN MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Russell F. Ellenberger, Jr. 21-11-0971 Include unreimbursed medical expenses. ITEM NO. DESCRIPTION AMOUNT 13. Hampd®n Physician Associates - Medical Expense 57.82 2. Camp Hill Emergency Physicians -Medical Expense 16.90 3. Elizabeth L. Ellenberger - Reimbursement of Nursing 1,160.00 Home Expense paid f/b/o Russell 4. Holy Spirit Hospital - I+fedical Expense 466.63 5. Elizabeth L. Ellenberger - Reimbursement £or Medical 181.64 Expense - West Shore EM3 f/b/o Russell TOTAL (Also enter on line 10, Reoaphulatlon) ~i 1, 882.99 (If more space is needed, insert addi[bnal sheaffi of the same sae) 0 PA15121 NTF 33308 CoPYright2000 treatland/Nalco LP-F~rme Software Only REV-, 5,3 EX+(3-°°) COM NHERITANCE TAX RETURN ANIA RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Russell F. Ellenberger, Jr. 21-17.-0971 ARE ' f0 DECEDENT AMOUNT OR SH RELATIONSHIP NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPFATY Do Not Llat trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [nclude outright spousal distribuYwns, and transiere under 3eo. 8116 (a), (1.2)] 1. ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 1e, AS ArrHC~rn~r`i a ~rv nev- muu wvcn ~~ B. CHARRABLE AND GOVERNMENTAL DISTRIBUTIONS ' 11 NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. Trust under Item III of the Will Entire Net Residue of Estate 1,524,161.83 1. PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET ~E 1, 524,161.83 (If more apace is needed, insert additional sheeffi of the same 0 PA15131 NTF 33283 Copyright 20000reatlanE/Nalco LP-FOr~aaftwara Only v~ .~ -- ~~ _~. ~.1 LAST 4~TILL AND TESTAMENT ~o n~ -. ~c~ ~~„- OF '- _~r-,' ~_ RIISSELL F . ELLENSERGER, JR . ~'=' ~ ~~'~_ ~, ~' U y _ _' ~ - _;-1 I, RUSSELL F. ELLENBERGSR, JR., of Lower Allen Township, ~~ v Cumberland County, Pennsylvania; being of sound mired, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and al:L former Wills and Codicils by me at any time heretofore made. ITEM I: I direct that all my funeral expenses and estate or inheritance taxes be paid by my hereinafter named Co-Executors as soon after my death as may be found convenient. ITEM I2: I give any automobile which I own at t:he time of my death to my wife, ELIZABETH L. ELLENBERGER, if she survives me. ITEM III: If I am survived by my wife, ELIZABETH L. ELLENBERGER, by sixty (60) days, I give all the rest:, residue and remainder of my estate, both real and personal, wherever situate, to MANUFACTURERS AND TRADERS TRUST COMPANY, IN TRUST. Upon receipt of the Trust property, the Trustee shall hold, manage, invest and otherwise administer the trust property and more particularly shall apply the Trust property to the following purposes: A. To pay over to my wife, ELIZABETH L. ELLENBERGER, during her lifetime the entire net income of the Trust, said income to be paid at least annually, but at more frequent intervals if that should prove to be more convenient. Upon the death of my wife all accumulated but undistributed income in the Trust shall be paid to her estate. B. In addition to her right to the income from the Trust, my wife shall also have the paver to invade the principal of the Trust in her sole and absolute discretion, provided that such invasions shall not e:iceed Five Thousand Dollars ($5,000.00) annually or five percent (5%) of the principal annually, on a non-cumulative Y~asis, whichever of the two sums just mentioned is the greate:r. C. The Trustee shall have the power to pay to my surviving spouse such sums from the principal of the Trust as it shall in its sole discretion deem necessary to provide for her support, maintenance and medical care, all without limitation. D. Upon the death of my wife, the remaining principal from the Trust shall be paid out as follows: (1) Ten (10$) percent to ST. JOHN;{ LUTHERAN CHURCH, Shiremanstown, Pennsylvania. (2) Forty (40~) percent to my wife~s daughter and Bon- in-law, ELIZABETH IC. STONER and ARTHUR H. STONER, JR., or the survivor of them. If both of these beneficiaries are deceased at the time for this gift to take effect, this gift shall be paid as follows: - 2 - r~ - x ,~~- „ (3) y percent (50°s) to s~*s SZ JOHIS~ S` Lt7'I HE '~ CHURCH, Shiremanstown, Pennsylvania; (b) Twenty percent (20$) to CHR]:STOPHER T. STONER; (c) Twenty percent (20$) to MICf.[AEL S. STONER; and (d) Ten percent (10$) to DAVID 1K. STONER. If any of the aforesaid individual alternate beneficiaries is not living to take his gift, his share shall be added to the gift to ST. ,70~7~g LUTHERAN CHURCH. Twenty percent (20$) to ROBERT OLLEY and LINDA OLLEY, or the survivor of them. If both of these beneficiaries are deceased at the time for this gift to take effect, this gift shall be paid as follows: (a) Fifty percent (50$) to ST. JOHN'S LUTHERAN CHURCH, Shiremanstown, Pennsylvania. (b) Twenty-five percent (25$) to MARY ANNE OLLEY; and (c) Twenty-five percent (25$) to ROBERT M. OLLEY, JR. If MARY ANN OLLEY is not living to take her gift, it shall be distributed pro-rata among my other residuary beneficiaries. If ROBERT M. OLLEY, JR., is not living to take his gift, it shall go to his son, BRAYDEN R. OLLEY. - 3 - ,. __ ,a.,. , ~ . P (4) Twenty percent (20°s} to H:ELF;N LEE. If said beneficiary is deceased at tYie time for this gift to take effect, this gift shall be paid as follows: (a) Forty percent (400) to C]iRISTOPHER T. STONER; (b) Forty percent (400) to MICHAEL S. STONER; and (c) Twenty percent (20e) to DAVID M. STONER. If any of the aforesaid beneficiaries is not living to take his gift, his share shall go to ST. JOHNS LUTHERAN CHURCH. (5) Five percent (Sg) to MARY ANNE OLLEY. If she does not survive to take this give, it shall be distributed pro-rata among my other residuary beneficiaries. (6) Five percent (5~) to ROBERT M. OLLEY, JR. If he does not survive to take this gift, it shall go to his son, BRAYDEN R. OLLEY. E. The powers of the Trustee under this Trust shall be. ~:hase ;aet forth hereunder ITEM V of this Will. :::'TEM IV: If my wife, ELIZABETH L. ELLENBERGER, does not e,:n~:irr= me by sixty (60) days, I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal, cvh~rever situate, as set forth in ITEM III.D. of this my Last Will a-3 Tee~tament. - 4 - representatives and also the Trustee of the Trust herein created, in their sole and absolute discretion: A. To retain as part of my estate, or of the trust estate hereinbefore established, any property or investments which I may have at the time of my death, whether authorized by law as proper investments for fiduciaries or not, it being my desire that the same may be held unless, in-then.judgment of; my personal representative or Trustee, such property or investments are clearly not suitable investments. B. To invest, reinvest, alter, vary and change investments and reinvestments, and in so doing, my personal representatives and Trustee may act without restriction to so- called legal investments and without responsibility for diversification. C. To sell, lease, pledge, mortgage, transfer, exchange, convert or otherwise dispose of., or grant options with respect to, any and all property at any time forming a part of my estate or of the trust estate, for such prices and upon such terms, credits and conditions as may be deemed advisable. Any lease made by my personal representatives or by my Trustee may extend beyond the period fixed by statute for leases made by fiduciaries. D.. To borrow money for any purpose connected with the protection, preservation or improvement of my general estate - 5 - z--~.-. securit `to mortgage or pledge an., real estate or personal property of which I may die seized or possessed or forming a parr_ of the trust estate, upon such term:; and conditions as may be deemed advisable. E. To vote in person or by genera:L or limited proxy with respect to any shares of stock or otYier securities held by it; to consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution or liquidation of any corporation in which my estate or the trust estate may have any. interest, or to the sale, lease, pledge or mortgage of any property by or to any such corporation; and to make any payments and to take any steps which may be deemed necessary or proper to enable it to obtain the benefit of any such transaction. F. To hold investments in the name of a nominee. G. To complete, extend, modify or renew any loans, notes, bonds, mortgages, contracts or any other obligations which I may own, or to which I may be a party, or which may be liens or charges against any of my property or against my estate, although I may not be liable thereon, in such manner as may be deemed advisable; to pay, compromise, compound, adjust, submit to arbitration, sell or release any claims or demands of my estate or the trust estate against others, or of others against,rny estate or the trust estate as may be deemed - 6 - :~;risat including the acceptance ~f deeds of real property I, satisfaction of bonds and mortgages, and to make any pa~rner=; in connection therewith which may be deemed ~~ :~ :i.sahl.e. To make distribution of my estate or of the F;.:!c.ci>a=_ of the trust estate, in their discretion, in-kind or i.~~ _:as-, and to cause any share to be composed of cash, P~"=~?er-y or undivided fractional shares in property different :ind Erom any other share. I, To execute and deliver any and all instruments in taxi :inc which may be deemed advisable to carry out any of the -`.c't= goi:ZC~ powers. No party to which any such instrument, in r~r_ing signed by my personal representatives or by my rri:_t.ee i.s given shall be obliged to inquire into its a:_-iit,., or be bound to see to the application by my personal -E?;r=se;:tatives or by my Trustee of any money or other F,r,:`F~'-rte paid or delivered to them pursuant to the terms of n',- ;ucta instrument . 'TEll7 VT: All estate, inheritance, legacy, succession or traas=e:~ :axs~s (including any interest and penalties. thereon) _mp,~se3 b; an.r domestic or foreign laws now or hereafter in force wit'. r a;;~ect c.o all property taxable under such laws by reason of ' my dea.h. vhe~_her or not such property passes under this, my Will, and wheti:ec such taxes be payable by my estate or by any recipient of a-1y suct,property, shall be paid by my personal representatives, - 7 - r, u:: t:- at such time or times as may be deemed advisable, ~_ °.~ general estate as part of the expenses of the ccr. r ::.:r~.t::i.on thereof with no right of reimbursement from any .~ r r:. _~~" any such property. ''i'M ~ _:] : No interest of any beneficiax~}~ under this Will or -:r.,' ;1 .:,-iL k.ereto, or of any beneficiary under any trust created .yid=r !: .'.;; will, shall be subject to assignment, anticipation, -, := ru=nt or any other voluntary or involuntary alienation, nor -...._ cis interest of any such beneficiary be subject in any way _-~? la.-ns of creditors of such beneficiary. "-,', ',':LI~: I appoint MANUFACTURERS AND TRADERS TRUST COMPANY -.d ; ~ ;E~.'„r=; L. ELLENBERGER, as Co-Executors of this, my Last Will a, '3 r =im=nt . r't`-t [,~:: I direct that no personal representative hereunder --~. :~ ce~~iired to provide security, surety or bond in any -- 'c. ;.-cn :`or the faithful performance of any duty under this •-- Tr.as clause is applicable only to such personal c%=:, ~ a.±:ivE~s as are specifically named in this Will. 7'~ cI.`,~'E:SS WHEREOF, I, RUSSELL F. ELLENBERGER, JR., have set ~~<<r _~~ -,-r:9 seal to this, my Last Will and Testament, this ~~ i_ I ''~2~- 2010. ~ ~'~'~ (SEAL) RUSSELL F. SLLENBERGER, JR. - 8 - ~~ I1~-- - ___ - _ ,: I~~', Signed, sealed, published and declared by RU5SFsLL F. ELLENBERGER, JR., the Testator, as and fcr his will, in the presence of us, who, at his request, in his presence and in the presence of each other, we believing him to be of sound mind, memory and understanding, have hereunto subscribed our names as witnesses. fir- ~, . 6~'~~ ~L • ~~C r _~~ ~~ of ~' l.~ ~/~ e r - 9 - __. -- 3 __ .~, ~ ~ ~ n ~ ~ n v ~ o , ~ ,•°,a ~ ~d ~o '~"~ ~` ~ a ~'~ ~~ p q y A~y s~ y ~ o'~~~r~ y ~ y p o tar-„ ~~~Vi ~"7y o c. ~ C] v~ t-' Y r. Y~~Z~trn lTl H ~~~~~m C1 ~ N o da~o°~ a ~ ~, ~ 9 CC17' ~ F ~ y V ~ ~~ ~ 'b ~ ~ ~x ,,. «h ^:cm. e.,~..._ . s _~'w ..., o- . , ..ra$cw~sx.~rikPrtAt Y3. . i ;. ., S" i REVOCABLE LIVING TRUST by and between Fussell F. Ellenberger, Jr. Settlora and ~. DAUPHIN DEPOSIT BANK AND TRUST COMPANY T1RUSTEE 1 ~~~~~ ,_ ,., . \: r , .,\ ~\ - ' ~~~ i r _~~ 1 ,~ ~` _, . Dauphin Deposit Bank and Tnut Company Member FDIC. C~ ~~ We Russell F. Eli urger, Jr. and,. Deposit Bank and Trust Company (hereinaf trust company, the property described in the FIRST: Diapositive Provisions For Our iHen survivor of us: :. ~ Velma M. Ellenb. ' 'r _ (Settlors) of I ~ , ho.sby transfer to Dauphin rJCalleddhe'Trustee), aPennsylvania bank and ttached Schedule, to be held in Trust as follows: It -During our lifetimes and the lifetime of the A. All of the net income shall be paid to~us, and to the survivor of us; at least quarterly or shall be paid or accumulated and added to principal, as. we, or the survivor of us, may direct in writing; i' 8. As much of the principal as we, or,the survivor of us, may from time to time request in writing shall be paid to us, or as w~; or the survivor of us, may otherwise direct; C. If, in the Trustee's opinion, either of us at any time is unable to act or to apply the payments to our own best interest and advantage, the Trustee may apply directly for our benefit as much of the income •and/or principal as the Trustee may, from time to time, deem appropriate for our welfare, comfort, support or emergency needs, and may add to principal as much of the income as the Trustee deems advisable. D. Trustee shall keep true and correct books of account, which books of account shat l at all reasonable times be open to the inspection of Settlors or their duly appointed representative. Trustee also shall render quarterly to Settlors a detailed statement showing all receipts and disbursements on account of the trust estate and the manner and form in which the trust estate is invested at the;time of the rendition of such ~ statement. , '~1 SECOND: DlspositiveProvisionsAfterDeath-Upon thedeatKofeitherSettior,thistrustshall continue inexistence for the use and benefit of the sur~fvkr~g_S~ttlor. Upon the death of the surviving Settlor, while the trust continues, the Trustee ss afl`pay,fhethev-remaining principal and income to the Executor or Administrator of the-estate of the surviving Settlor. THIRD: RlghttoRevokeandAmend-Settlors reserve the right to revokeoramendthisTrust, in whole or in part, at any time and from time to fimeby~~r'tinstrument in writing, delivered to the Trustee and intended to take effect during-o.ur Iit~rZGmes, except that the duties, powers and liabilities of the Trustee shall not be ~ha-ngeii~with~out its written consent. This right of revocation and amendment also is rest;rved for. he survivor of us, and is exercisable by the survivor by himself or herself alone. Thy Trustee reserves the right, at any time upon thirty (30) days advance written notice to Settlors~.~o resign;the trust and deliver the trust estate to us, or tothesurvivorofus,afterded~t gtherefro.~~feesandanyexpensesthendueandpayabte. FOURTH: Additions to Trust'- Subjectto the approval of the Trustee, either of us, or any other entity, may add property, real and persaral, to the principal of this trust. FIFTH: Trustee's Powers: In additiontg,the powers granted by law, our Trustee shall have the following discretionary powers; applicable to principal and income, which shall be exercisable without leave of court and shall continue until distribution is actually made: A. To accept and retain any or all property, including stock or other securities of the Trustee or of a holding company controlling the Trustee; 8. To invest in all forms of property (including, but not by way of limitation, real estate, all types of stocks, bonds, options, and participations in common trust funds and money market funds); without being confined to investments prescribed by statute and without being required to diversify; C. To buy investments at a premium or discount; D. To hold property unregistered or in the name of a~ nominee; E. To give proxies, both ministerial and discretionary: F. To compromise claims; G. To join ~in any merger, consolidation, reorganization, voting trust plan, or other con- certed action of security holders, and to delegate discretionary duties with respect thereto; H. To borrow from Dauphin Deposit Bank and Trust Company or from others, and to pledge real or personal property as security therefor; to loan cash or securities upon such terms and conditions as trustees deem appropriate; I. To sell at public or private sale for cash or credit or partly for each, to exchange, to im- prove, or to lease for any period of time, any real or personal property; and to give options for sales, exchanges, or leases; .\ ..~ J .- • ) .. J. To allocate any,,.,operty received or charge incurred to principal or income or partly to each, without being obliged to aFply the, usual rules of trust accounting; K. To distribute in cash or in kind or partly in each; L. To retain any part of all of our businelss interests held in this Trust as long as the Trustee considers it advisable to do so; antj to conduct, alone or with others, any such business in which eitheror both of us are engaged, with all the powers of an owner orwith respect thereto, including the power to deleg~~ to discretionary duties to others and to pay adequate compensation to any such person7~to invest other property in such business, and to incorporate it or change its form. '~ SIXTH: Compensation: The trustee shall be comperisated in accordance with its standard schedule of charges in effect from time to time during ttie period of its services, and this com- pensation shall be paid from principal or income or partly from each in the sole discretion of the Trustee. SEVENTH: Ntm•Assignmertt No part of the income or principal of the property held under this Trust shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy prior to actual receipt thereof. The Trustee shall pay over the net income and the principal to the persons herein designated, as their interests may appear, without regard tb any attempted anticipation (except as spediifically provided in this agree- ment), pledging or assignment under the Trust, and withoutl;r~gard to any claim thereto or attempted levy; attachment; seizure or other process against ei, her or both of us. EIGHTH: Law (ioveming Trust This trust is creafed~and'ance~ted in the Commonwealth of Pennsylvania and shall in all respects be goye~nedby its laws.»ynd shall have its situs at Cumberland . -~ County, Pennsylvania. Executed on- ~ ~ March 27, ;~~9~~ j a .: ~-~ ' \,',~fVOFE: I~ Before executing this document you may rant to consult with your Attorney to as- WITNESS: - ~' ~-- - 'sure that your wishes are being set forth ;.i' ~ ~--' ac urately and in proper legal form. WITNESS ~ ~ ~~ EAL) `~ St or ~~-'- (SEAL) Settlor The foregoing trust is hereby accepted. Executed on ,19 Dauphin~D~os t Bank/amend Trust Comp~n~y (Title) Assistant Vice President and Trust OFfiut COMMONWEALTJHnO"F PENNSYLVANIA COUNTY OF r~ a.u,~yr~~ On this, the ~ y ~ day of ~~'~-~ , 198 S , bef r~g~Jnne, a ~ ,~,~d d~7i notd~ public in n for the said Commonwealth and County, personally appearedg7~/~ Cw-s- (J known to me (or satisfactorily proven) to be the person whose name is subscribed tot foregoing Revocable Living Trust and acknowledged that he/she executed the same for the purposes therein contained. WITNESS my hand and notarial seal. Nota P lic~ • ry lLIPA~RX J. lENKO, Nefary Pu61ie My Co fission Expires: My casmi..ipx Exoins April la, 198t (SEAL) a.,d.wro, -., Dau phin Coin S //ate ~ v3~/. AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT MAY 2 0 2010 THIS~-AMENDMSNT to a Revocable Living Trust Agreement dated March 27, 1985, by and between Russell F. Ellenberger, Jr., and Velma M. Ellenberger, Settlors, and Dauphin Deposit B/ank and Trust Company, Trustee, ("Trust Agreement°) is made this W~ day of May, 2010. WHEREAS, the undersigned, Russell F. Ellenberger, Jr., was one of the Settlors in the Trust Agreement; WHEREAS, the other Settlor, Velma-.b~;~Ellenberger, died on November 6, 1995, and Russell F.,~~l~~berge-~~ Jr., is the sole surviving Settlor (hereinafter ?~ng Settlor"); and WHERBAS, MANUFACTURER~S'~~`-; T~/~RS TRUST COMPANY is the successor to Dauphin Deposi~Bank and Trust Company, the original Trustee in the Trust-~` eement~hereinafter "Trustee"); and WHEREAS, the Siving~.,1Settlor has the power to amend the Trust Agreement under "THIRD" thereof; and WHEREAS, the Surviving Settlor. has remarried and wishes to provide for his wife, ELIZABETH L. ELLENBERGER, in the event that he should become incapacitated and unable to direct the Trustee to make distributions of principal when needed. NOW, THEREFORE, with the intention to be legally bound, the Surviving Settlor amends the Trust Agreement as follows: 1. Paragraph FIRST is revoked in its entirety and replaced with the following provisions: FIRST: Dispositive Provisions for Our Benefit - During the lifetime of the survivor of us: A. All of the net income shall be paid to the survivor of us, at least quarterly as the survivor of us may direct in writing. B. As much of the principal as the survivor of ua may from time to time request in writing shall be paid to the survivor of us, or as he may otherwise direct. C. If, in the Trustee's opinion, the survivor of us is unable to act or to apply the payments to his own best interests and advantage, the Trustee may continue to make income payments as previously directed by the survivor of us and may apply directly for the benefit of tte survivor of us and/or to ,or fo,r the benefitllof Elizabeth L. Ellenberger, wife of the su ving spouse, as much of the income and/or princi~the Trustee may, from time to time, d - apprb~~iate for the welfare, comfort, suppor o~r\gmergeriny needs of the surviving spouse and/o' Eli abeth L. Ellenberger, and may add to pninc~~i.ppal, much of the income as the Trustee deems ,aclui~~ab`le~. The surviving spouse directs the Trustee ha~~ in exercising its discretion under this F ragraph FIRST, C, with regard to paymea s to; 'or for the benefit of Elizabeth L"r-~~le e~g~ the Trustee shall give due considRei~ation,.,to the standard of living which the surviving spotige and Elizabeth L. Ellenberger have enjoyed dur~//ng their marriage, and shall particularly.ider expenses which the surviving spouse has customarily paid from his separate assets. D. Trustee shall keep true and correct books of account, which books of account sha1:L at all reasonable times be open to the inspection of the Surviving Settlor, Elizabeth L. Ellenberger, or the duly appointed representative of either of them. Trustee shall also render quarterly to the Surviving Settlor a detailed statement showing all receipts and disbursements on account of the trust estate and the manner and form in which the trust estate is invested at the time of the rendition of such statement. - 2 - 2. Except as specifically modified herein, th,e provisions of the Trust Agreement shall remain in full force and effect. Executed on ~ 2010. WITNESS: nn ,~ ~/~__~~ ~~ `~7CQn ~ ~ --"'~'1~v { (SEAL) RUSSELL F. ELLENBE GER, JR., Surviving Setltlor ~_~ ~, ~,~~ ` ~;~ The foregoing amendment to Revoc`~ /' ing Trust under Agreement dated March 27, 1985, is hereb~a pted. ~,~ .,~ Executed on pMy i; ~ ~010~. ~l ., ~~, ~MATIUFACTURERS AND TRADERS TRUST COMPANY, SUCCESSOR TO DAUPHIN ,~~ DEPOSIT BANK AND TRUST COMPANY ~, _i /'~ ~ J~ cC f'2@S%D E'~T ~,SYY!!~. ~ ~.~..~ Y. T~a~sr o,Q~1'tc~~.. (`//"// (Title) - 3 - COINMONWEALTH OF PENNSYLVANIA C~.~~ ss. COUNTY OF ~, On this ~~ day of ~, 2010, before me, a notary public in and for the sa' Commonwealth and County, personally appeared RUSSELL F. ELLENSERGER, JR., known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing Amendment to Revocable Living Trust Agreement and acknowledged that he executed the same for the purposes therein contained. WITNESS my hand and notarial seal. t --J ~ / ~~, ~ . - 4 - C MMONWEALTH OF PENNSYLV NOTARIAL SEAL JENNY A. TOBIAS, Notary PubGC Ciy of Hz, isbvrg, Dauphin Courgy Commis.icn~xpires February 15, P013 Estate valuation Date of Death: 08/13/2011 Valuation Date: 08/13/2011 Processing Date: 08/16/2011 Estate of: Russell Ellenberger Account: 1104323321 Report Type: Date of Death Number of Securities: 3 File ID: ellenberger Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 292 .89 Cash (CASH) 292.89 2) 889 HELLS FARGO d CO NEN (999796101) COM New York Stock Exchange 08/12/2011 25.23000 23.83000 A/L 08/15/2011 25.06000 24.54500 H/L 29.666250 21,804.97 Div: 0.12 Ex: 08/03/2011 Aec: OB/05 /2011 Pay: 09/01/2011 106.08 3) 155710. 205 MTH GRODP FDS (5537672881 PA MDN BD I I Mutual Fund (as quoted by NASDAQ) 08/12/2011 10.28000 Mkt 10.2E'0000 1,600,700.91 Total Value: $1,622,798.77 Total Accrual: 5106.08. Total: $1,622,854.85. p s~ 499 Mitchell Road, Miltabom, DE 19966 Adjustment Services Phone 888-502-0349 F ax (302) 934-2955 Mazch 9, 2013 M and T Bank Attn: Ruth Ann McMillian MailCode: PAl- HM 21 P O Bos 2961 Harrisburg, PA 17105 Re: Estate of Russell Ellenberger Social Security: 207-07-6629 Date of Death: August 13, 2011 Dear Sir or Madam: Per your inquiry on November 25, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: .. ° . 1. Type afAccount ~., Accatad Number Ownership (Names oj) Opening Date Balance on Date ofDeath Accrued Interest Total 2. Type ofAccount Account Number Ownership (Names on Opening Date Balance on Date ofDeath Accrued Interest Total Checking Account 10625682 Elizabeth L Ellenberger Elizabeth KStaner (added 03/28A-8) Russell F Ellenberger Jr 05/26/94 $67,015.10 $ 5.77 $67,020.87 CheckirtgAccount 30556503 Elizabeth L Ellenberger Elizabeth K Stoner (added 08/18/11) Russell FEllenbergerJr 08/28/64 $118,749.74 $ 7.73 $118,75847 _ --~ :~ For any additional iuformatton on the above accounts, includieg ownerebip and soy chsngn, closures and/or reimbursement oP foods, please cell the Mechsoinbmg OBce atit717.697-1515. We wen unable to locate any safe deposit box for the abovo-mendoned decedent This letter don not include any accounts io which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement Sincereiy, Tammy Spencer Adjt>shmant Services ~M..:-