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HomeMy WebLinkAbout06-20-12,~ 1505610105 REV-1500 EX (oz-u) (FI) 1 ~1 PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes "k~"~'"`~' °""`~"" County Code Year File Number PO BOX z8o6oi INHERITANCE TAX RETURN ,, r Harrisburg, PA iyi28-o6oi RESIDENT DECEDENT -~'~ ~ ) ~ 1, ~; C ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 06/11 /2011 10/24/1923 Decedent's Last Name Suffix Decedent's First Name MI Zygmunt Kathryn M (If Applicable) Enter Surviving Spouse's Information Below 5pouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number David B Zygmunt (717) 258-9443 First Line of Address 914 Hamilton Street Second Line of Address City or Post Office Carlisle Correspondent's a-mail address: State ZIP Code PA 17013 REGISTER OF WILLS USE C~IL~Y n :::~:, ~ r-a ~~'_.; O V L~ ! -~ ~ ~ n~ _'Y p F+ G~ 4u ~~ ?J;*~ r'f't L~ ~.-' ' `L CJ:i ~: _- ~-,-~ rte.-.I _S7 ~_. ~.~ "'T..1 -~ _~ ~/ _ art ~7 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR F P RS RE~NSIBLE FOR FILING RETURN DATE L' ~-"' ~ ; ~ '~' t~ 2O ADDRESS 914 Hamilton Street, Carlisle, PA 17013 SIGNATURE OF PREP E OTHER THAN REP NT DATE 06/20/2012 ADDRESS Keller Financial roup, 10 terling Parkway, Suite 200, Mechanicsburg, PA 17050 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610],05 J i# J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Kathryn Zygmunt RECAP{TULATION 1. Real Estate (Schedule A) ....................... . ..................... 1. 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. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 129,900.00 0.00 0.00 0.00 18,827.00 0.00 0.00 148,727.00 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 10. Debts of Decedent, Mortgage Liabilities and liens (Schedule t) ............... 10. 11. Total Deductions (total Lines 9 and 10) ................................. 11. 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. TAX CALCULATION -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 45 100,403.13 16. 17. Amount of Line 14 taxable at sibling rate X .1c: 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 1505610205 1505610205 12,931.00 35,392.87 48,323.87 100,403.13 0.00 100,403.13 4,518.14 4,518.14 J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments __ 8. Discount 3. Interest 4,518.14 Total Credits (A+ S } (2} (3) 4. If Line 2 is greater than Line 1 + tine 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred .................................................................................... ...... ^ b. retain the right to designate who shall use the property transferred or its income ...................................... ...... ^ c. retain a reversionary interest ........................................................................................................................ ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................... ...... ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ........ ...... ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ................................................................................................................. ....... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)). For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are sti{I applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(a}(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least ane parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (1.1-Ot3) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETIIRN REAL ESTATE RESIDENT DECEDENT ESTATE OF Kathryn M. Zygmunt FILE NUMBER 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 price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. If more space is needed, insert additional sheets of the same size. REV-iso8 EX+ (ii-io) i Pennsylvania / SCHEDULE E ~. DEPARTMENT OF REVENUE vNSH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Kathryn M. Zygmunt Include the proceeds of litigation and the date the proceeds were received by the estate. All oro~erty iointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (1U-09j it pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Kathryn M. Zygmunt Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. 7,308.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) David B. Zygmunt street address 914 Hamilton Street city Carlisle _ state FA zIP 17013 Year(s) Commission Paid: 1 Z. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. lax Return Preparer Fees: ~~ Filing fee -inheritance tax return TOTAL (Also enter on Line 9, Recapitulation) I $ If more space is needed, use additional sheets of paper of the same size. 2,958.00 2,500.00 150.00 15.00 12,931.00 REV-1737-7 EX + (6-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NONRESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT use scnedule 1, Part z, ONLY for i proportionate method of tax computation. MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Part 1 must include mortgage liabilities, liens and taxes against the Pennsylvania realty that were due and owed as of the date of decedent's death. Complete Part 2 ONLY when the proportionate method of tax computation is elected. •: ~ • ITEM NUMBER DESCRIPTION AMOUNT ~ Settlement Charges -home sale 23,820.52 2 Settlement Sheet -assistance 7,000.00 3 Home expenses - Med Ed 272.04 Boro of Mount Holly 268.86 Countrywide Insurance 299.00 SAC -heating oil 886.26 Real estate taxes (1451.75-526.07 refunded on stlmnt sht) 925.68 Repairs (plumbing, chimney, tree removal, boiler) 420.00 TOTAL PART 1 $ 33,892.31 • - ~ • ~ ~ ITEM NUMBER DESCRIPTION AMOUNT ~~ Sarah Todd Home 1,500.51 TOTAL PARTS $ 1,500.51 TOTAL (Also enter on Line 10, Recapitulation.) $ 35,392.87 tir more space is needed, use additional sheets of paper of the same size) REV-1737-7 EX + (6-08) REVERSE 5 i~ Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARfES INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF FILE NUMBER Kathryn M. Zygmunt When flat rate method is elected, list the beneficiaries of the Pennsylvania property. When proportionate method is elected, list all beneficiaries. RELATIONSHIP TO ITEM DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. 2116 (a)(1.2)I 1. David Zygmunt, 914 Hamilton Street, Carlisle, PA 17013 son 20.00 2 Kenneth Zygmunt, 1104 Heather Drive, Chambersburg, PA 17055 son 20.00 j 3 James Zygmunt, 988 Park Place, Mechanicsburg, PA 17055 son 20.00 +~ 4 Kevin Zygmunt, 16 Bellmore Road, Camp Hill, PA 17011 grandson 10.00 5 Brian Zygmunt, 22 Trine Avenue, Mt Holly Springs, PA 17065 grandson 10.00 ~~ 6 Ian Zygmunt, 11677 E Powers Ave, Englewood, CO 80111 grandson 10.00 7 I Jadee Zygmunt, 914 Hamilton Street, Carlisle, PA 17013 I granddaughter I 10.00 II. TOTAL OF PART II (Enter total non-taxable distributions on Line 13 of REV-1737 cover sheet.) (If more space is needed, use additional sheets of paper of the same size) ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON REV-1737 COVER SHEET OR THE PROPORTIONATE METHOD WORKSHEET ON THE REVERSE SIDE OF REV-1737 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 i ~IAENTOF gFH ,yp OMB Approval No. 2502-0265 Q~ ~ G 1 a HUD-1 * II * ~ A. Settlement Statement (HUD-i) ~~ ~ G 9 O Page 1 of 3 84N OEVE~' 8. Type t3f Loan L a FHA 2. ^ RHS 3, ~ Conv, Unins. 6. File Number: 7. Loan Number. 8. Mortgage Insurance Case Number: _ '~ 4. O VA S. O Conv. ]ns. 401201016-CB 7124321907 446-1186558.703 NOTE: This torte Is furnished to gNe you a Statement of actual settlement costs. Amounts paid to and by the settlement agent arc shown. Items marked '(p.o.c. )" were paid outside the Closing; [hey are shown here for In/onna8onal purposes and are not Included in the totals. D. Name and Address oT Borrower E. Nerve and Address o/ Seller F. Name and Address of Lender ANNE L. HAWBAKER DAVID B. ZYGMUNT, EXECUT00. OF PHH HOME LOANS LLC D/8/A ERA HOME LOANS ~, 623 DEVONSHIRE DR. KATHRYN M. ZYGMUNT ESTATE ONE MORTGAGE WAY, I ~, CARLISLE, PA 17013 91A HAMILTON STREET MOUNT LAUREL, Nl 08054 '~. CARLISLE, PA 17013 ' G. Property Lowtlon _ H. Settlement Agent SECURED LAND TRANSFERS, LLC 509 NORTH WALNUT STREET, 485 ST. JOHNS CHURCH ROAD , MOUNT HOLLY SPRINGS, PA 17065 SHIREMANSTOWN , PA 17011 Phone ; (717) 901.83A2 ~ COUNTY: CUMBERLAND PARCEL [D: 23-31-2189-006 Place of Settlement I. Settlement Date 05/07/2012 ~, TOWNSHIP: MT. HOLLY SPRINGS BOROUGH 1068 HARRISBURG PIKE Ditbunement Data 0510 7 /2012 , CARLISLE, PA 106. Gross Amount Due from Berrowsr r 107. Coun Taxes 471.52/Yr 5 7 2012 to 1 1 2013 307.91 108. Assessments 109. School Taxes 1 451.75 r 5 7 2012 to 7 1 2012 218.36 110. 111. 112. 120. Gross Amount Due from Borrower 137 942.81 200. Amounts Paid by or In BehaH of Borrower 201. De osit or earnest mo 500.00 202 Prlnclpal Loan Amount from PHH Home Loans LLC d b a ERA Home LOarrs $126,606.00 203. Existln loans taken su ed to 204. 300. Cash at Settlement from/to Borrower 301. Gross amount due from borrower line 120 137 942.81 302. Less amounts ald b for borrower line 220 134 106.00 303. Cash X From To Bonower ;3,836.61 The Public Rapodkp Burden for this cdlectbn of informatlon Is estlmated at 36 min utes par response for caaedkq, revbwkp, and rePOn6W iha data. This a penq may not c bsure odbd iMS Intormatbn, and you aro nd required to cortplete mb farm, unbaa N displays a dxremty wgd OMB control number. No conldeMialRy Is assured; this dis Is maMatory. This Is designed to proNde the pertlea to a RESPA covered tranaadion wth tHormatbn duMg the settlement process. Op z- Initials Qz K. Summary of Seller's Ti 400. Gross Amount Due to Seller 500. Reduetlor» In Amount Due to Seller 800. Wsh at Settlement to/from Seller 601. Gross amount due to seller line 420 130 426.07 602. Less reductions in amount due seller line 520 39 588.77 603. Cash X To From Seller ;90,837.30 401201016-CB HOD-1 Page 2 of 3 L. Settlement Char es 700, Total Real Estate Broker Feat;6145.00 id DWisbn of Commhalon Ilne 700 as folbws: Pa From Borrower's Funds Pald From Seller's Funds 701. 3072.50 to Wolfe & Com n AL Settlement At Setgement 702. 3072.50 to ERA-NRT LLC 703. Commission id at settlement 6 145.00 704. 800. Items Payable in Connection with Loan 801. Our on inatlon cha a 710.00 from GFE #1 802. Your credit or cha ants for the s dfk interest rate chosen 366.06 from GFE #2 803. Your a0 sled o Inatbn dte from GFE A 1 076.06 804. A rclsal Fee to STARS from GFE #3 15.00 805. Credit rc rt to CBC iNNOVIS INC. from GFE #3 6.20 806. Tax Service from GFE #3 807. Flood Cert. Fee from GFE #3 806. Cradle Scorin Fce to FNMA 15.95 900. Items Required by Lander t0 Be Pald in Advance 901. Daily Interest charges from 5/7/2012 [0 6/1/2012 @ 14.36/day PHH Mome (from GFE #10) Loans LLC d a ERA Home Loam $359.00 902. MoR a Insuance PremWm t0 DEPARTMENT OF HUD from GFE #3 1 253.53 903. Homeowner's Insurance American Strc k Inwrance Cor POC 538.00 from GFE #11 904. 1000.Rasarves Dapoalfxtd with Lander 1001. [nltlal de Dail for our escrow aaount from GFE #9 1 451.75 1002. Hazard Ins. Reserve 3 Manth(s) @44.83 per Month(s) PHH Home Loans ;134 49 LLC a ERA Home Loans 3003.Mortgage Ins. Reserve @ 119.19 per Month(s) PHH Home Loans LLC d/b/a ERA Home Loans 1004. City Property Taxes 5 Month(s) @ 39.29 per Month(s) PHH Home Loans LLC d b a ERA Home Loans ;196.45 1005. School Taxes 12 Month(s) @ 120.98 per Month(s) PHH Home Loans LLC 61,451.76 d b a ERA Home Loans 1006. Aggregate Accountlng AdJustment to PHH Home Loans LLC d/b/a ERA Home Loans - 330.95 1007. 1100.TRIe Charges 1101.TItk 5ervkes and lender's title Insurance to Secured Land Transfers LLC from GFE #4 3 463.75 1102. Settlement or dosi fce to Secured Land Transfers LLC 225.00 1103.Owner's tkk Insurance to Secured Land Transfers LLC from GFE #5 15.00 1104. Lenders title Insurance to Seared Lend Transfers LLC 1 143.75 1105. Lenders tKk of Ilmit 126 606.00 1306.Owner's title II Ilmit 129 900.00 1107. Agent's portion of the total tltle Insurance premium to Secured Land Transfers LLC ;1,042.67 1108. Underwriters rtlon of the total title Insurance remium to TRGC 115.88 1109. Note fce to Colleen &ume Note Public 20.00 SSSO.Insured Closi Protectlon Letter to 7RGC 75.00 1200.OovemmeM Retorting and Transfer Charges 1201. Government record) the es from GFE #7 142.00 1202. Deed 62.00 Mort a e 13 Pa es 80.00 Releases 1203. Transkr taxes from GFE #8 1 299.00 1204. Ci Coun to slam Deed 1299.00 Mo a e 1205. State to slam Deed 1299.00 Mort a e 1299.00 1206. 1300.AddRionel Settlement Charges 1301. R ulred services that ou can sho for from GFE #6 19.50 1302. Tax Service Fce ro STARS POC L 5.00 1303. Flood Certifkatlon Fee to STARS 19.50 1304. Nola Fce to Colleen &tlme Nota Publk 10 00 1305. Tax CeR Processin Fee to Secured Lend Transfers - Mechenksbu 1306. Flnal Water Sewer Refuse Bill [o Mount Holl S rin s Borou h Oftke . 15.00 81.55 1307.Inheri[ance Tax Escrow to Secured Land Transfers • Mechanksbu 1308. Pest Ins ion to South Central Pa. Moore [ns n Co. Inc. POC 50.00 6 768.25 1309.2012 Coun w .Taxes to Barbara ), Boise Tax Colled:or 71.52 1310. Medkal Assistance Claim to Commonweakh of Pennsylvank Department of Public Welfare 1313. Pest Treatment to Gllbert's Professional Pest Control Inc. ;14,057.93 1 7 1400.TOgl Settlement Charges (enter on lines 103, Section ] end 502, SaCUon K) ;7,616.74 40.52 ;32,588.77 ~~ r.n. ,,..v a,.y yuaswns aevur me aemement onergea end roan terms Ynad on Nis form, please cooled your lender. Settlement agent k not rospowible for eonknl of lendefs aesessrrtertts on HUD. The selbrs and borrowora signaNros hereon atlutewkdge malr approval and agnify their understanding that lax antl insurance prorotlons and reserves are based on agorae for are precedktp year or suppped by otters or esihtatsd br Itte arreM year, antl in the avert of any dtenge br the wrreni year, ell necessary adlwtmenls wYl be made between borrower and eslbr directly. Any tleadl delingwm taxes or mortgage payo8a wiA be promptly roimbursed to the satllamanl agent Dy 1M selbr. I have urafuYy reNewed me NU0.i Setllement Skkment and to the tau of my knowledge and bepef, itn Vus and accurate statement of all rerelpts and tllabursements made on my account or by ma In this Iransedion. l further Certify that I have received a copy of the HU0.1 Settlement SklanteM. B ER9 /eI SELLERS . Hawba ~C~ P 4~ ~ 01 n . 2Ygmunt ey, avid 8. Zygm r '.. ~~ The HUD-1 Sellkmenl Staternenl whkh I have prepared is a true end acprata account of mla aansa . I have caused or we cause the turtda to be disbursed in I accordance wah )hie statement. i LAST WILL AND TESTAMENT OF KATHRYN M. ZYGMUNT 1, Kathryn M. Zygmunt, of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST I direct the payment of my debts and the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. SECOND I give my jewelry to Tracee Zygmunt. 1 give devise and bequeath the rest of my entire estate as follows: Forty percent (40%) of my estate to my 4 grandchildren; Kevin Zygmunt, Brian Zygmunt, Ian Zygmunt and Jadee Zygmunt, the remaining Sixty percent (60°I°) of my estate shall be divided among my children; David Zygmunt, Ken Zygmunt and Jim Zygmunt. Should my children, Jim or Ken, predecease me or fai! to survive me by sixty days, that person's share shall be part of the entire estate to be divided in the aforesaid 60/40 allocation. Should my child David predecease me, his share shall be given to his Wife, Tracee Zygmunt. I give, devise and bequeath the balance of my estate, should there be any property of whatever nature and wherever situate, according to the aforesaid distribution. THIRD I direct that no trustee, executor, guardian or other fiduciary named, nominated, or appointed by this my Last Will and Testament shall be required to post any bond or give any security of any type for any purpose whatsoever, any law or rule of the court of the Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. I direct that the law of the Commonwealth of Pennsylvania shall apply to any interpretation or application of the validity of this instrument. FOURTH nny executor and trustee shall have the following powers in addition to those vested in them by law and by other provisions of this WII, applicable to all property, real, personal or mixed and wheresoever situate, including property held for minors, whether principal or income, exercisable without court approval, and effective, with respect to each item of said property until actual distribution thereof. A) To retain, as investments of my estate or trust, any or all assets of my estate, ~ real, personal, or mixed, without re and to an g y principal of diversification, and to purchase and acquire real or personal property and to hold any or all of such real and personal property ~ retained or acquired without making the same productive of income. B) To permit the heirs, or any of them, to occupy any real estate retained or acquired upon such terms and conditions as my executor or trustee shall deem proper. C) To pay all taxes, charges and expenses of maintenance, upkeep, improvements, development, protection, preservation and investment of any retained or acquired real or personal property, such payments to be made from either principal or income as my executor or trustee shall determine. D) To retain or invest any and all funds,' whether principal or income, in any real or personal property without restriction to legal investments; to purchase investments at premiums; to exercise ail rights of a security holder or share holder in any corporation; and to 2 lease, mortgage, pledge, give options upon or sell at public or private sale and without approval of any court, any real or personal property, or portion or portions thereof, irrespective of the manner or the means by which the same was acquired by my said executor or trustee. E) To make payment or distribution herein provided for in cash, kind or partly in cash and partly in kind, at valuations fixed by my executor or trustee at the time of distribution. FIFTH Any and alt payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income, payable to an heir, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. SIXTH I appoint David B. Zygmunt as Executor of this, my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of four (4) typewritten pages, the first two (2) of which bear my signature in the margin for the purpose of identification, on this thedZ day of September 2010. (SEAL) K thryn .Zygmunt Signed, sealed, published and declared by the above-named testatrix, Kathryn M. Zygmunt, as and for her Last Will and Testamen#, in the presence of us, who, at her request, 3 in her sight and presence, and in the sight and presence of each other, have hereunto bsc ibed our names as: witnesses. ADDRESS 1`/~ Er~; l~r ~ ~2~° s~P~ ~A- r10 ~~ ~A,L.~-_ ADDRESS ~ ~ ~ O~t~-zTi3rSZ ~-,, ~~ ~~ )7~`~~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. We, Kathryn M. Zygmunt, ~v~ ~( 2y ~ ~v ~ and~~~, ~ ~ria-.,the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument of her Last WII and Testament, and that she signed willingly and that she executed as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as witnesses, and that to the best of their knowledge, the testatrix was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me on this the a7day of September 2010. con~rnoraw=.~+~.-l~i~~ cr- ~~~vl~svzvwvl~ PJO~rial Seal Je~mifea' S. Umdsay, 'I~.ota' +Y Public C.atfisie Bom, Cun~eriand couniY MY Comrr~siors ~riras iVav. c"9, 2011 Member, Pennsylvania ?.ssociatlon of !Votaries 4