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HomeMy WebLinkAbout08-07-12 15~561~143 Ex(ot-to> , REV-1500 ~ PA Department of Revenue ' OFFICIAL USE ONLY Pennsylvania county code veer File Number Bureau of Individual Taxes °°M*•~r~~~ PO 80X.280601 INHERITANCE TAX RETURN 21 11 00561 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 05 05 2011 05 06 1930 Decedent's Last Name Suffix Decedent's First Name MI KRAFSIG DONALD C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI KRAFSIG PAULINE Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ^ 4a. Future Interest Compromise (date of death after t2-t2-82) ^ 5. Federal Estate Tax Retum Required X 6. Decedent Died Testate ^ (Anach copy orwap ^ ~, ppecede2t Myio nest a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach ~oP t~ ) ^ 9. Litigation Proceeds Received ^ 10. b~tw eni~1~~1~1 nddt{d~tesptdeath ^ 11,Election to tax under Sec. 9113(A) B l (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MATTHEW A FISCUS ESQ (412) 456 9700 First Ilne of address 330 GRANT STREET SUITE Second line of address City or Post Office PITTSBURGH State ZIP Code PA 15219 REGISTER OF VQ~.LS USE ON `L~'- ~' ~ A ~~~ ? ts~ r ~-,; ~ fir~r`- .,.. ~ i L 1 .,`I . / c;~-,~ o~= DATEFILE~I. W D r•- :~~ T r,~C> CLI `..~ l,~ r#-~, -t, ~~ca `~ r-n •..~ C :S -r2 Corresp amt's e-mail a rasa: mfiscus~fiscusball.com Under pe Itit+s of perjury, I are that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, and comple . DeGaretion of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNAT PERSON R NSIBL R FILING RETURN ~~~ -~ Linda Leebov Goldston ~j~~,~~~~ TURE OF PREPARER OTHER THAN REPRESENTATNE 1521 _.,~-- Matthew A. Fiscus Esq. ~!~~`~~ Y ADDRESS ~/ 330 Grant Street, Suite 3100, Pittsburgh, PA 15219 Side 1 1505610143 1505610143 ~~ 15D561D243 REV-1500 EX Decedent's Sociai Security Number o.ceae~,r:Name: Krafsig, Donald C. RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 6 0 0, 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 8 Notes Receivable (Schedule D) ........................................................ 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 57 , 63 9.25 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous f~oq Probate Property (Schedule G) Se arate Billin R t d p u g eques e ............ 7, 8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 657 , 639.25 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 5 9 , 215.21 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............................. 10. 347 , 000.49 11. Total Deductions (total Lines 9 8 10) ................................................................... 11. 4 0 6 , 215.7 0 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 251 , 423.55 13. Charitable and Govemmentai Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13. 7 , 88 6.64 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 1q, 2 4 3 , $ 3 6.91 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 .o0 10 0, 0 0 0. 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 0 , 0 0 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 14 3 , 5 3 6.91 18. 19. Tax Due .................................. ............................................................................... . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 0.00 0.00 21,530.54 21,530.54 Side 2 15D561D243 15D561D243 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Krafsig, Donald C. STREET ADDRESS 1505 High Meadows Lane CITY STATE ZIP Mechanicsburg PA 17055 Flle Number 21-11-00561 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount (1) 21,530.54 0.00 0.00 Total Credits (A + B) (2) 3. Interest (g) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (q) Check box 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. (5) Z'I ,530.54 Make Check Pa able to: REGISTER OF WILLS AGENT. ., ~.~ .. 9 .. ~..., .. :n-. 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 :.................................. ^ ^x c. retain a reversionary interest; or ............................................................................................................... d. receive the promise for life of either payments, benefits or care? ............................................................ x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ^ ^ receiving adequate consideration? .................................................................................................................... x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x 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 January 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 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 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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. `I Rsv-1502EXr(11-08j~ cof~torrvvFUrn of pENNSVwANw M1HF32RANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Krafsi ,Donald C. 21-11-00561 - _ _ ____.____ __ ._~_..__ _.._...._..,_..-.--.......~.....-..-,,,-,a..-....-,, as a~ Nnw a. wmui w~ ny wowa oa exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant ds. Real property which is jointly-owned with right of survivorship must bs disclosed on sclwduls F. (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) ' Rav-1508 EX+t8-98) coru.~oNwEAUN of PENNSrwANw INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Krafsi ,Donald C. 21-11-00561 • - . -.- , . •••v-••••••-- ~•-• .••...y... ~..~.....,..,op ..,,,:a u• aisc,viea on srnaamo r. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Fulton Bank Account No. 1068-31683 55.86 2 Jon A. Donmoyer -Loan Re-payment 2,262.03 3 M 8~ T Bank Classic Checking Account No. 3440003204 105.91 4 Sovereign Santander Checking Account No. 0461143747 25,013.05 5 Sovereign Santander Premier Money Market Account No. 0574178422 400.15 6 U.S. Treasury - 2011 U.S. Individual Income Tax Refund 1,560.00 7 One Lot of Miscellaneous Tangible Personal Property located at 1505 High Meadows Lane, 28,233.00 Mechanicsburg, PA 17055-6769 -Arms Length Sale 8 Harrisburg Gastroenterology, Ltd. -Refund Overpayment 5.00 9 QLT Consumer Lease Services -Refund Overpayment 4.25 TOTAL (Also enter on Line 5, Recapitulation) 57,639.25 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) ' REV-1751 EX+(10-08) - CON~~~ANIA SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Krafsig, Donald C. 21-11-00561 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached 10,606.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Linda Leebov Goldston street Address 330 Grant Street Suite 3100 City Pittsburgh State PA Zio 15219 Year(sl Commission paid 2. Attomev's Fees FiSCUS 8~ Ball, P.C. 23,753.26 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 439.76 5. Accountant's Fees 6. Tax Retum Preparers Fees 7. Other Administrative Costs 24,416.19 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 59,215.21 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF ( FILE NUMBER Krafsig, Donald C. 21-11-00561 ITEM NUMBER DESCRIPTION AMOUNT 1 Funeral Ex enses Funeral Meal 379.00 2 Gilbert I. Dailey Funeral Home -Funeral Expense 10,227.00 H-A 10,606.00 3 Other Administrative Costs Deborah Yannone -Assistance in listing house including key changing and distribution; 525.00 auctioneer investigation, monitoring advertising, attendance at sale, and report on sale; 4 Fiscus & Ball P. C. -Reimbursement for Costs Incurred 153.38 5 Gilbert I. Dailey Funeral Home -Reimburse Out of Pocket Expenses 1,935.66 6 Leffler Energy -Gas Service 750.00 7 Leffler Energy -Gas Service 500.00 8 Leffler Energy -Gas Service 500.00 9 Leffler Energy -Gas Service 500.00 10 Leffler Energy -Gas Service 500.00 11 Leffler Energy -Gas Service 200.00 12 Leffler Energy -Gas Service 700.00 13 Linda Lebov Goldston, Executrix -Reimbursement for Mileage and Lodging Costs Incurred 2,915.00 re Estate Administration. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT 14 M 8~ T Bank Classic Checking Account No. 3440003204 -Service Charge 49.50 15 Paralegal Partners, Inc. -Tax & Accounting Work 2,850.00 16 PPL -Electric Service 351.17 17 PPL -Electric Service 200.00 18 PPL -Electric Service 150.00 19 PPL -Electric Service 300.00 20 PPL -Electric Service 219.97 21 PPL -Electric Service 879.87 22 Robert R. Lane -Real Estate Appraisal 1,000.00 23 Siegel 8~ Associates -Homeowner's Insurance 6,140.00 24 Smith Lawn Supplies and Services -Lawn Maintenance 195.20 25 Smith Lawn Supplies and Services -Lawn Maintenance 269.80 26 Smith Lawn Supplies and Services -Lawn Maintenance 250.00 27 Smith Lawn Supplies and Services -Lawn Maintenance 250.00 28 Traveler's Insurance -Homeowner's Insurance 555.56 29 Traveler's Insurance -Homeowner's Insurance 267.84 30 Traveler's Insurance -Homeowner's Insurance 545.68 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Krafsig, Donald C. 21-11-00561 ITEM NUMBER DESCRIPTION AMOUNT 31 Traveler's Insurance -Homeowner's Insurance 322,27 32 Verizon -Phone Service 145.75 33 Verizon -Phone Service 144.05 34 Verizon -Phone Service 150.49 H-67 24,416.19 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) ' Rav-1512 FJ(+(12-08) SCHEDULE 1 DEBTS OF DECEDENT, ' MORTGAGE LIABILITIES, 8~ LIENS coMiaNwEAI.TH oa aENNSVwANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Krafsi ,Donald C. 21-11-00561 Report dabG incurred by tM daudant prior to death that remained unpaid at tM data or death, including unraimburaad medical aXpansea. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Cumberland County -Per Capita Tax 36.00 2 Cumberland County -Real Estate Taxes per Settlement Statement 4,148.09 3 Debra Jackson -Assistance with home care during final illness 950.00 4 Direct TV -Real Estate Taxes 242.30 5 Doris Mosley -Caregiver Services 1,377.50 6 Fiscus & Ball P. C. -Legal Services Prior to Death 3,917.85 7 G. E. Money - Credit Card 730.98 8 Hawk Industries, Inc. -Charges Prior to Death 3,750.00 9 Leffler Energy -Gas Service 1,768.59 10 Live In Care -Caregiver Services 285.00 11 Lower Allen Township -Trash Collection 218.43 12 Northwest Consumer -Charges Prior to Death 1,083.64 13 Northwest Consumer -Charges Prior to Death 116.36 14 Pauline Krafsig -Claim by Surviving Spouse for Unpaid Loan (In Dispute) 100,000.00 15 PPL -Electric Service 848.61 16 Smith Lawn Supplies and Services -Charges Prior to Death 445.20 17 Sovereign Santander Checking Account No. 0461143747 -Outstanding Checks 1,823.18 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 347,000.49 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) - Rav-1512 FJ(+ (8-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS coMnarm~unioF~wrsv~vnrru ~R~T~R~ continued r~swerrr oec~oeHr ESTATE OF FILE NUMBER Krafsig, Donald C. 21-11-00561 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 18 Sovereign Santander Home Equity Installment Loan Account No. 4527979167 213,269.23 19 Sovereign Santander Home Equity Line of Credit Account No. 4539013076 11,577.16 20 Traveler's Insurance -Homeowner's Insurance 267.83 21 Verizon -Phone Service 144 54 TOTAL (Also enter on Line 10, Recapitulation) ~ 347,000.49 Copyright (c) 2002 forth software only The Lackner Group, Inc. Fonn PA-1500 Schedule I (Rev. 6-98) REV•1513 EX+ (11-08) SCHEDULE J coM~~7~p~~eF~~rANIA BENEFICIARIES ESTATE OF Krafsig, Donald C. FILE NUMBER 2~_~~.nnsa~ NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I~ TAXABLE DISTRIBUTIONS (include outright spousal ` distributions, and transfers under Sec. 9116 a 1.2 See attached schedule Total 243,536.91 Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet as a r o riate. II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS ~ St. Jude's Children's Research Hospital 3,943.32 2 Christian Children's Fund 3,943.32 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 7,886 64 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Donald C. Krafsig 05/05/2011 162-22-7155 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) i waiter and Debpie Benedict Friend 1,577.33 40 Summer Drive Dillsburg, PA 17019 2 Darryl and Pearl Brosius Friend 3,943.32 4 Tannenbaum Circle Dillsburg, PA 17019 3 David and Gladys Carns Friend 3,943.32 316 Market Street Newport, PA 17074 4 Ann Donmoyer Friend 7~ggg,64 Annville, PA 17003 5 Eugene Donmoyer Friend 7~ggg,64 Annville, PA 17003 6 Jason Donmoyer Friend 2,366.00 350 W. Queen Street Annville, PA 17003 7 Jon Donmoyer Friend 15,773.29 Annville, PA 17003 8 Jane Frick Friend 7,ggg,64 10 Nailor Road Dillsburg, PA 17019 9 Mark C. Friedman MD Friend 3,943.32 Harrisburg Gastroenterology LTD 4760 Union Deposit Rd Harrisburg, PA 17111 1 SCHEDULE J BENEFICIARIES (Part 1, Taxable Distributions) ESTATE OF: Donald C. Krafsig 05/05/2011 162-22-7155 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) ~ u Helen caarrett Friend 3,943.32 Harrisburg Gastroenterology LTD 4760 Union Deposit Rd Harrisburg, PA 17111 11 Joseph and Rhonda Gibbs Friend 7~886.~ 202 W. Siddonsburg Road Dillsburg, PA 17019 12 Miranda Gibbs Friend 2,366.00 202 W. Siddonsburg Road Dillsburg, PA 17019 13 Edward M, and Linda L. Goldston Friend 15,773.29 1309 Beachwood Boulevard Pittsburgh, PA 15217 14 Barbara Holt Friend 2,366.00 69 Lake Shore Drive Pasadena, MD 21122 15 Shelby Stephens Jones Friend 7,888,E 1525 Amherst Court Mechanicsburg, PA 17050 16 Carl Kennedy Friend 1,577.33 517 E. Lisburn Road Upper Allen Twp, PA 17050 17 Pauline Krafsig Wife 100,000.00 1505 High Meadows Lane Mechanicsburg, PA 17055 18 Samuel C. and Deborah A. Leonard Friend 1,577.33 1408 Valley Road Marysville, PA 17053 2 SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Donald C. Krafsig 05/05/2011 162-22-7155 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 7y Patricia and Lucky Luckenbaugh Friend 3,943.32 115 Sholly Drive Mechanicsburg, PA 17055 20 Nutan Parikh Friend 1,577.33 Sovereign Bank 3556 Old Gettysburg Road Camp Hill, PA 17011 21 Jerry Risoldi Friend 7,886.64 68 Scenic Drive Waynesville, GA 31566 22 Gina Scott Friend 7886,64 Annville, PA 17003 23 Richard and Gloria Stephens Friend 7,886.64 17100 Tamiami Trail No. 258 Punta Gorda, FL 33956 24 Todd Stephens Friend 7,886.64 1525 Amherst Court Mechanicsburg, PA 17050 25 Joan Holt Trovinger Friend 2,366.00 71 Lake Shore Drive Pasadena, MD 21122 26 Barry Wagner Friend 1,577.33 3118 Harvard Avenue Camp Hill, PA 17011 27 Tim and Crystal Warfield Friend 3,943.32 4710 Clarendon Street Harrisburg, PA 17109 3 SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Donald C. Krafsig 05!05/2011 162-22-7155 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) Total 243.536.97 4 REGISTER OF R~MiI_LS CUMBERLAND ~(;gUNTY PENNSYLVANId1, CERTIFICATE OF GRANT OF LETTERS No . 201 1- 00561 PA No . 21- 1 1- 0561 Estate Of : DONALD C KRAFSIG (First, Middle, LasU Late Of : LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 162-22-7155 WHEREAS, on the 9th day of May 2011 an instrument dated March 24th 2010 was admitted to probate as the last will of DONALD C KRAFSIG /First, Middle, Lastl late of LOWER ALLEN TOWNSH/P, CUMBERLAND County, who died on the 5th day of May 2011 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi II s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: LINDA L GOLDSTON who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which full y appears o.f record in my office a t CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 9th day of May 2011. t / t t i~ eg/ster of1Wills eputy * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF - . DONALD C. KRAFSIG I, DONALD C. KR.AFSIG, of Cumberland County, Pennsylvania, do make, publish and __ declaze this to be my Last Will and Testament, hereby revoking any and a1F prior Wills and -~' Codicils. FIRST: I direct that my just debts and expenses of my last illness and funeral be paid as soon as possible after my death. SECOND: In the event my wife, PAULINE KRAFSIG has deeded to me prior to my death her interest in our residence at 1505 High Meadow Lane, Mechanicsburg, PA, I give to her the sum of One Hundred Thousand ($100,000.00) Dollars. If she has not done so or if she files an election against my Will, this bequest shall not be paid. THIRD: A. I direct that my Corvette shall be sold as soon as possible after my death; and the proceeds added to and become a part of the residue of my Estate. B. I intend to leave one or more letter(s) among my effects directing the disposition of my tangible personal property. To the extent I leave such letter(s), I direct they be followed. If I do not leave such letter(s), or if they do not direct the disposition of all of my tangible personalty, the balance shall be sold and the proceeds added to the residue of my estate. FOURTH: I direct that my residence at 1505 High Meadow Lane, Mechanicsburg, Pennsylvania, and the contents thereof, if I own the same at my death, be sold as soon as possible after my death and the proceeds be added to and become a part of the residue of my estate. FIFTH: I hereby make the following bequests: A. I give the sum of Twenty Five Thousand ($25,000.00) Dollars to ST. JUKE'S CHILDREN'S RESEARCH HOSPITAL, 332 N. Lauderdale Street, Memphis, Tennessee 3 8105 in memory of my mother, Martha Krafsig and myself, to be used exclusively for medical research and patient care. B. I give the sum of Twenty Five Thousand ($25,000.00) Dollars to CHRISTIA~t CHILDREN'S FUND, 2821 Emerywood Parkway, Richmond, Virginia 23294 in memory of my mother, Martha Krafsig and myself, to be used exclusively to relieve the suffering of children. C. I give the sum of Fifty Thousand ($50,000.00) Dollars to ANN DON1vI0YER of Annville, Pennsylvania if she survives me. D. I give the sum of One Hundred Thousand ($100,000.00) Dollars to JON A. DONMOYER of Annville, PA, provided he survives me. .. F,-~. ~.~ _ _ _ _ _ _ __ ~- ~, E. I give the sum of Fifty Thousand ($50,000.00) Dollars to GINA SCOTT of Annapolis, Maryland provided she survives me. F. I give the sum of Fifty Thousand ($50,000.00) to EUGENE DONMOYER provided he survives me. G. I give the sum of Fifteen Thousand ($15,000.00) Dollars to JASON, the son of EUGENE DONMOYER subject to the minority provisions hereinafter set forth in Article SEVENTH. H. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to DR. MARK FRIEDMAN of Camp Hill, Pennsylvania provided he survives me and the sum of Twenty-five Thousand ($25,000.00) Dollars to his assistant, HELEN GARRETT, provided she survives me. I. 1. I give the sum of Fifty Thousand ($50,000.00) Dollars to JANE FRICK of Dillsburg, Pennsylvania, if she survives me. 2. I give the sum of Fifty Thousand ($50,000.00) Dollars to JERRY RISOLDI of York County, Pennsylvania, if he survives me. J. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to PATRICIA and LUCKY LUCKENBAUGH, provided one of them survives me. K. I give the sum of Fifty Thousand ($50,000.00) Dollars to RICHARD and GLORIA STEPHENS or the survivor of them. If neither of them survives me, the bequest shall be paid to their issue. - L. I give the sum of Fifty Thousand ($50,000.00) Dollars each to TODD STEPHENS of Brandon, FL, if he survives me and the sum of Fifty Thousand ($50,000.00) Dollars to SHELBY STEPHENS of the Camp Hill, PA area, if she survives me. They are the children of RICHARD and GLORLA STEPHENS. M. I give the sum of Ten Thousand ($10,000.00) Dollars to BARRY WAGNER of Camp Hill, PA, provided he survives me. N. I give the sum of Twenty-Five Thousand ($25,000.00) Dollars to DARRYL and PEARL BROSIUS of the Dillsburg, PA area, provided one of them survives me. O. I give the sum of Twenty-five Thousand ($25,000.00) Dollars to TIM and CRYSTAL WARFIELD of the Colonial Par'.~c area of Hamsburg, PA, provided one of them survives me. P. I give the sum of Ten Thousand ($10,000.00} Dollars to CARL. KENNEDY of Cumberland County, PA, provided he survives me. r~ Q. I give the sum of Fifty Thousand ($50,000.00) Dollars to JOSEPH and RHONDA GIBBS provided one of them survives me. R. I give the sum of Fifteen Thousand ($15,000.00) Dollars to MIRANDA GIBBS, daughter of Joseph and Rhonda Gibbs, provided she survives me. The bequest shall be subject to the minority provision hereafter set forth in Article SEVENTH. S. I give the sum of Ten Thousand ($10,000.00) Dollars to SAMCTEL C. and DEBORAH A. LEONARD of Marysville, PA or the survivor of them. T. I give and bequeath the sum of Twenty-Five Thousand ($25,000.00) Dollars to DAVID and GLADYS CARNS of Newport, PA or the survivor of them. U. I give the sum of Fifteen Thousand ($15,000.00} Dollars each to my cousin BARBARA HOLT, if she survives me and the sum of Fifteen Thousand ($15,000.00) Dollars and her sister, JOAN, if she survives me. V. I give the sum of Ten Thousand ($10,000.00) Dollars to NUTAN PARII~H, provided he survives me. He is a banking officer at Sovereign Bank and has been very kind to me. W. I give the sum of Ten Thousand ($10,000.00) Dollars to WALTER and DEBBIE BENEDICT, of Dillsburg, PA, provided one of them survives me. X. I give and bequeath the sum of One Hundred Thousand ($100,000.00) Dollars to EDWARD M. and LINDA L. GOLDSTON of Pittsburgh, PA, provided one of them survives me. SIXTH: All the rest residue and remainder of my estate, I give and bequeath to all of beneficiaries set forth in Paragraph FIFTH above who survive me, on a per capita and not pro rata basis. Where a bequest is to a husband and wife, the two of them shall be counted as one for the purposes of this Paragraph. SEVENTH: If any property (including cash) shall become distributable hereunder to a minor, then such property shall immediately vest in such minor, but the Executrix or Guardian, as the case may be (hereinafter referred to in this Article as "Fiduciary") may, in said Fiduciary's sole discretion, either distribute the property to the person(s) who has custody of such minor, to be held without bond, or retain possession thereof until such minor attains the age of twenty-one (21) years, and in the meantime, use and expend so much of the income and principal of such retained property as said Fiduciary shall deem necessary or advisable primarily for the education including preparatory, college, graduate or post-graduate or professional training of said minor, but also the health and support of said minor. Any income not so expended shall be added to the principal. In the disbursement of funds for the use and benefit of any beneficiary who shall be a minor, the fiduciary may make payment of the same to the parent, guardian or such other person as may have custody of the person of the minor at the time such payments are made, to be held 3 without bond, and to be used primarily for the education and also for the health, maintenance and welfaze of such minor, but without liability on the part of the Fiduciary to see the application of said payments by the payee, and the receipt of any such person shall be a full acquittance of the Fiduciary as to any amounts so paid, or the Fiduciary may make payment of the same directly to or for the benefit of such minor beneficiary. This shall be construed as a power only and shall not operate to suspend the absolute ownership thereof by such minor nor to prevent the absolute vesting thereof in such minor. The Fiduciary shall have, with respect to any such retained property, all of the powers and discretion otherwise granted said Fiduciary pursuant to this Will. EIGHTH: I hereby appoint LINDA LEEBOV GOLDSTON of Pittsburgh, Pennsylvania as Executrix of this my Last Will. If LINDA LEEBOV GOLDSTON is unable or unwilling to serve or to continue to serve in that capacity, I hereby appoint EDWARD M. GOLDSTON, as substitute or successor Executors(s) with the same powers and duties. NINTH: I name and appoint LINDA LEEBOV GOLDSTON and then EDWARD M. GOLDSTON, as the guardian of the property of any minor passing to said minor as the result of my death, whether under this Will or otherwise. Any Substitute or Successor Executrix, or Guardian shall have the same rights, powers and obligations as if such person had been an original Executor or Guardian hereunder. No bond shall be required of any fiduciary appointed hereunder. 'T'ENTH: In addition to the powers conferred by law, my fiduciaries, whether Executor or Guardian, shall have the discretionary power to retain for distribution in kind, without duty of diversification, all property owned by me at my death or to sell all or any part of such property, upon such. terms as my Executrix shall deem advisable; to hold any proceeds and other cash uninvested or to invest in all forms of property; to exchange or lease for any period of time any real or personal property and to give options for sales, exchanges and leases; to exercise all rights to security holders; to compromise any claim or controversy without court approval; to borrow money from any source; to delegate discretionary powers; and to make distributions in cash or in kind at current values, in undivided interest or non-pro rata shares. ELEVENTH: All estate, inheritance and succession taxes, including interest and penalties imposed on property passing under this Will, shall be paid from the principal of my residuary estate at such times and in such manner as my Executor shall deem advisable, without apportionment or right of reimbursement. All such taxes imposed on any other property shall be apportioned and paid in the manner provided by law. TWELFTH: Notwithstanding anything in my Will to the contrary, no trust created by this instrument shall continue for more than twenty-one (21) yeazs after the death of the last survivor of (i) my descendants and/or beneficiaries who aze in being at the date of my date and (ii) me, and if at the expiration of such period any property is still held in trust hereunder, such property shall immediately be distributed to an among the persons then receiving or entitled to have the benefit of the income therefrom in the same proportions in which they are receiving or entitled to have the benefit of such income. 4 THIRTEENTH: References in this instrument to children or to issue aze intended to inch~de adopted children, whether of the Testator or any other person, and such adopted children shall have the same status as natural born children. IN WITNESS WHEREOF, I have hereunto set my hand and seal this `~ ' ~ .~ day of ~~ ~~~'~l , 2010. . ~~ ~ (SEAL) ONALD C. KRAF Cr; Testator THE FOREGOING INSTRUMENT, consisting of this page and four (4) preceding typewritten pages, was signed and sealed by the Testator, at the end of the body of the instrument, and was published and declared by said Testator, who is known to us to be of sound mind and over the age of eighteen (18) years, as and for his Last Will and Testament in the presence and sight of us and each of us while all were present together, and we thereupon, at the request of the Testator, and while in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses and havve~, set down our places of resi.~er~,~ re , ate our respective signatures this ~ day of f ~~L~L~L.C ~' ~ 2010. 4?, ?~ ~~ ~ ~ ir)~ lit Address `~~~ ~ f'f ~`~'~'''~'~'~ ~ ~(f'. ~ I{_ . jC , ~~ ACKNOWLEDGEMENT COMMONWEA TH OF PENNSYLVANIA ) SS: COUNTY OF ) I, DONALD C. KRAFSIG, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purpose therein expressed. ALD C. SEAL) SWORN or affirmed to and acknggwledged before me by~~k ~1 the Testator, this day of~~'%/k~~f ~i , 2010. ;C ~ ! / ~ Notary Public My Commission Expires: JD _ IS _~Q~ ~ COMMONWEALTH OF Ps=lVNSYLVANIA Notarial Seal Cheryl A. Richard, Notary Public City OF Harrisburg, Dauphin County My Commission Expires Oct. 15, 2010 Member, Pennsvlv~nia a~~~^.iation of Notaries 6 AFFIDAVIT COMMONWEA..Irr;,,IH OF PENNSYLVANIA C,kGZi. LLiL. COUNTY OF C SS: ~~ ~ We, ~~.~..~1 l~ • ~ irr'.~2~ k, ~ -`din and ~`~.1;• S ~ ~ vl `~1 ~; ~' ~ ~;Y.-,~ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein express; that each of us in the hearing and sight of the Testator and of each other signed the Will as witnesses; and that to the best of our knowledge, the Testator was at that tune eighteen (18) or mor ars of age, of sound mind and under no constraint or undue influence. ..-''~- -; Witness SWORN or,~affirmed to and subscribed to before me by, ~ 1L1~~i-l4c,2'~~ and y ". ";ate i l . ;! ~-~~-t'~ ~ e ses, this .~~-~-„ day of ~. __ ,2010. 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