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Home My WebLink About08-21-12 (2)J 1505610140 REV-1500 ~` t°'•'°' PA Department Of Revenue OFFICIAL USE ONLY Btueau of Individual razes PO Box 260601 INHERITANCE TAX RETURN ~~ Code Year File Number Harrisbum. PA 17126-0601 RESIDENT DECEDENT 2 1 1 2 0 7 0 1 1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDOYYYY 2 0 1 1 0 4 8 3 a D 5 2 2 2 0 1 2 1 2 2 4 1 9 1 9 Decedent's Last Name Suffix Decedent's First Name MI H A R K I N M I L D R E D R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^X t. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-82) ® 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ B. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number D A V I D W R E A G E R 7 1 7 7 6 3 1 3 8 3 REGISTER OF WILLS USE ONLY rya First Ilne of address p 2 3 3 1 M A R K E T S T R E E T ~1 1a. ~ ~~ c7~ r ry ~~ ~ ~~ Second line of address `-~ N -- -+-+ ~ ' Q tr a-:~' "' tii J Q t:'? V ~S'~ 'p ~' a l "' 7 City Or POSt Office State ZIP Code ~ i ~ TE FILED ,- ~ C A M P H I L L P A 1 7 0 -+ N ; =-a ~ 1 1 ~ ~~ r ~ r r.t~ CorrespondenYse-mailaddress: DWREAGERaREAGERADLERPC•COM Under penaltles of pery'ury, I declare that I have examined this realm, InGuding ac~mparrying schedWes and statements, and to the best of my knowledge and belief h la true, correct and oompbte. Dedaratlon of preparer other than the personal representslive is based on all , information of which preparer has a y kna~vkdge. T RSON R IBL OR FILING RE RN I~fi'~ ADDRESS 511 E RO D CAMP HILL PA 17011 SIGNATUR OF PREP ER O AN REPRES ATIVE DATE ADDRESS 2331 MARKET TREET CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 ~1 ~~ ra \_ `-- 1505610240 REV-1500 EX Decedent's Social Security Number Decedents Name: M I L D R E D R• H A R K I N 2 0 1 1 0 4 8 3 0 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1 2. Stocks and Bonds (Schedule B) ............................... ...... . 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) .... . 3. 4. Mortgages and Notes Receivable (Schedule D) ................... ...... . 4. 5. Cash, Bank De sits and Miscellaneous Personal Pro Po party (Schedule E) ...... . 5. 3 4 5 2 7 9 • 3 1 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ...... . 6. 2 1 9 4 1 0. 9 1 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ S t Billi R 4 1 8 8 9 9 8 9 epara e ng equested ...... . 7. . 8. Total Gross Assets (total Lines 1 through 7) .................... ...... . 8. 9 8 3 5 9 0. 1 1 9. Funeral Expenses and Administrative Costs (Schedule H) ........... ...... . 9. 3 3 0 7. 0 7 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ....... ..... . 10. 2 1 6 7. 7 3 11. Total Deductions (total Lines 9 and 10) ......................... ..... . 11. 5 4 7 4 . 8 0 12. Net Value of Estate (Line 8 minus Line 11) ...................... ..... . 12. 9 7 8 1 1 5. 3 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................ ..... . 13. • 14. Nat Value Subject to Tax (Line 12 minus Line 13) ................ ..... . 14. 9 7 8 1 1 5 . 3 1 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.z)x.o _ p 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 9 7 8 1 1.5.3 1 16, 4 4 0 1 5. 1 9 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. TAX DUE ................................................ ..... .19. 4 4 0 1 5. 1 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610240 1505610240 J REV-1500 EX Pape 3 Decedent's Complete Address: Flla Number 21 12 07012 DECEDENTS NAME MILDRED R. HARKIN STREET ADDRESS 4905 E. TRINDLE ROAD CITY STATE ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: 1 • Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 41, 814.5 0 B. Discount 2,200.69 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FNI in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 44,015.19 Total Credits (A + B) (2) 4 4 , 015.19 (3) (4) 0.00 (5) 0 . D 0 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 insane of the Property transferred : ...................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................... ^ c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for I'rfe of either payments, benefits or care? ....................................................... ^ X^ 2. If death ooalrred after December 12,1982, did decedent transfer property within one year of death wi0lout receiving adequate consideration? ....................................................................................... ^ ^X 3. Did decedent own an "in trust for' orpayable-upon-death bank acxount 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? .................................................................................................. ^ REV-1509 Ex+ (»-10) Pennsylvania SCHEDULE E DEPARTN~NT OF REVENUE CASH, BANK DEPOSITS, 8r MISC. INHERITANCE TAx RETURN RESIDENT DECEDENT PERSONAL PROPERTY Include the prooeeda of Mtgatan arM dIe date the proceeds were nxbived lry ih Ag pro owned with right of turvkonhip mutt bt dkcloted on 8 ITEM UMBER DESCRIPTION 1. CITIZENS BANK - CHECKING ACCOUNT M6233854974 ONE CITIZENS DRIVE RIVERSIDE, RI 02915 2• CITIZENS BANK - CHECKING ACCOUNTM6233856101 ONE CITIZENS DRIVE RIVERSIDE, RI 02915 3• MEMBERS 1ST FEDERAL CREDIT UNION - CD •292248-51 5000 LOUISE DRIVE MECHANICSBURG, PA 17055 4• MEMBERS 1ST FEDERAL CREDIT UNION - CD ti292248-52 5DD0 LOUISE DRIVE MECHANICSBURG, PA 17055 5• MEMBERS 1ST FEDERAL CREDIT UNION - CD M292248-53 50D0 LOUISE DRIVE MECHANICSBURG, PA 17055 6• WELLS FARGO - CHECKING ACCOUNT M56597428 PO BOX 6995 PORTLAND, OR 97228-6995 7• AMERICHOICE FEDERAL CREDIT UNION - •xxxxxxx126 2175 BUMBLE BEE HOLLOW ROAD MECHANICBURG, PA 17055 8• PERSONAL PROPERTY F. VALUE AT DATE OF DEATH 80,610.21 250.10 7D,372.90 80,364.52 80,364.52 32,812.06 5.00 500.00 TOTAL (Also enter Dn Line 5, Recapitulation) ~ i If more space is needed, insert addilbrlal sheets of paper of the same sine REV-1509 Fa(* (Ot-10) Pennsylvania DEPARTMENT OF REVENUE INHEPoTANCETAXRETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: MILDRED R• HARKIN 21 12 07012 Han asset was made jointly owned wkhin one year of the decadence date of death, k must be reported on ScheduM ~. SURVMNG JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. MARY JANE CECKA 511 GALE ROAD CAMP HILL, PA 17011 DAUGHTER B. C. JOINTLY•OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION ~ PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCW NT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEEDFORJOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENTS INTEREST DATE OF DEATH VALUE OF DECEDENTSINTERES7 1. A. 9/11 MEMBERS 1ST FEDERAL CREDIT UNION 40.88 100• 40.88 •292248 SAVINGS 2- A• 10/09 CENTRIC BANK 404,815.02 50- 202,407.51 M1802305 CHECKING 3• A• 5/12 INTEGRITY BANK 16,962.52 100• 16,962.52 a201040115 CHECCING *19,962.52 - X3,000.00 EXCULSION WITHIN 1 YEAR OF DECEDENT'S DEATH TOTAL (Also enter on Line 6, Repgtulatian) I S 219 , 410 91 If more space Ls needed, use additlonal sheets of paper of fire same size, REV-1510 Fa(+ (06-09) Pennsylvania DEPARTNa=NT OF REVENUE INHEPoTANCE TAX RETURN RESIDENTOECEbENT SCHEDULE G INTER•VIVOS TRANSFERS AND MISC. NON•PROBATE PROPERTY FILE MILDRED R• HARKIN 21 12 07012 This sdredule must be completed and filed if lie answer to any of questions 1 thnwgh 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE TFIE NAIAE aF THE TRANSFHtEE, TFffIR RELATIONSFtlP TO DECEDENT AND THE DATE OF TRANSFER. ATTACNACOPY OF THE DEED FOR REAI.ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION FFAFR1CAelq TAXABLE VALUE 1. FIRST BANK - CD - •233660000450 200,758.50 100.00 200,758.50 PAY ON DEATH TO MARY JANE CECKA 2• MID PENN BANK - CHECKING M9020447 218,066.13 100.00 218,066.13 IN TRUST FOR MARY JANE CECKA 3• SUSQUEHANNA BANK - CHECKING - 310001029 75.26 100.00 75.26 IN TRUST FOR MARY JANE CECKA TOTAL (Also enter on Une 7 Recapitulation) I S 418 , 899 89 If more space is needed, use additional sheeb of papero<tire same size. REV-1511 EX+ (10.09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MILDRED R. HARKIN 21 12 07012 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. NEILL FUNERAL HOME - REMAINING FUNERAL EXPENSE 979.57 B. 1 2. 3. 4. 5. 6. 7. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State Year(s) Commission Paid: AlbmeyFees: REAGER 8 ADLER, PC Famiy Exemption: (If deoedenfs address b not the same as claimanCs, attach explanation.) Claimant Street Address City State _ Relationship of Claimant to Decedent Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS Acoamlant Fees: Tax Retum Preparer Fees: ZIP 2,000.00 ZIP 327.50 TOTAL (Also enter on Line 9, Recapitulation) I S Ii more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-0B) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAx RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS MILDRED R• HARKIN _ 21 12 07D12 Report debts Mcurred by the decedent prior to death that remained unpaid at the date of death, including unrelmbureed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. DIAMOND PHARMACY 345.12 2• IAT 8 T UNIVERSAL PLATINUM CARD ~ 1,822.61 TOTAL (Also enter on tJne 10, Reppitulatian) I s 2 ,16 7 ff more space t9 needed, insert additional streets of the same size. REV-1513 EX+ (01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIOENiDECEDENT ESTATE OF: FILE NUMBER: MTI DRFD R- ueRrru ~+ +I~ u RELATIONSHIP TO DECEDENT ru~l~ AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Tnti>Ites/s) OF ESTATE I TAXABLE DISTRIBUTIONS (Include ht s dis6itAltions and transfers under Sec. 91 i6 (a (1.2).] 1. MARY JANE CECKA Lineal 978,115.31 511 GALE ROAD CAMP HILL, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. _ ~~ mwc aNa.v m ncouou, u5C GUV1UUnG1 5110615 UI ha~6r UI IDB Sarrle SIZe. dlbl5amldwr wills~harkinm.will.new October 27, 2009 LAST WII,L AND TESTAMENT ~' :~, rn c m ~ ~ MILDRED R. HARIQN ~ ^~ ~' ~' c~ , I, MILDRED R. HARIQN, of Mechanicsburg, Cumberland County, Pem4s~ania, being a~ ~-~ sound and disposing mind, memory and understanding, do hereby make, publish a~d~eclare this m~ ~' Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at$nytime heretofore made. 1. FAMILY. 1.1 Identification of Family. I declare that I am married to HUGH J. HARKIN, and that there are no natural children of this marriage; however, by Court Order dated June 23, 2009, MARY JANE CECKA has become our daughter through adoption. 1.2 Definition of Family Terms. As used in this Will, the term "my spouse" shall mean only HUGH J. HARIQN. 2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of (1) a cremation with memorial service; (2) the internment of my cremated remains, including the costs of a burial site, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the site. I further direct my executor to pay all of my debts that my executor in his or her sole discretion may allow as claims against my estate. 3. SPECIFIC BEQUEST. I give and bequeath all of my jewelry to MARY JANE CECKA. 4. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. 4.1 Disposition to Souse. I give all of my tangible personal property of every kind and description, including, but not limited to, books, pictures, clothing, articles of household or personal use or adornment, household furnishings and effects, and automotive vehicles and their accessories, but excluding any money, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of any trade or business, to my spouse. 4.2 Alternative Disposition. If my spouse does not survive me by more than sixty (60) days after the date of my death, and any of the hereinafter named persons survive me, I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines, to be of no present or future value or use to MARY JANE CECI{.A. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give to MARY JANE CECKA. In the event MARY JANE CECKA does not survive me, all my property in the second part I give to Mary Jane Cecka's husband, VLADIMIIt CECKA. In the 1 diblsam\dwr wills~harkinm.wfll.new October 27, 2009 event VLADI[MIIt CECKA does not survive me, all my property in the second part I give equally to my granddaughter, CAROLINE CECI{A. Any item of personalty passing to a minor under this Article 4.2 may be delivered to the minor or to any person to hold for the minor, as my Executor thinks advisable, and the receipt by any such persons, including the minor, shall constitute a full and complete discharge to my Executor. 5. RESIDUARY ESTATE AND APPOINTMENT OF TRUSTEE 5.1 Disoositiou to Spouse. All of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), shall be held IN TRUST for the benefit of my spouse, if he survives me, as follows: 5.1.1 My trustee shall pay to or apply for his benefit so .much of the net income from the trust as my trustee shall deem necessary or advisable to provide for his support, maintenance and health. My trustee shall accumulate any income not so distributed and shall add the same to principal at least annually. 5.1.2 I authorize my trustee to pay or apply principal of the trust, at any time, to or for my spouse's benefit, even to the point of exhausting trust principal, in such amounts as my trustee; in its absolute discretion, deems necessary or advisable to provide for his support, maintenance and health. In determining the amount of principal to be disbursed, my trustee shall take into consideration any other resources available to him. 5.1.3 Upon my spouse's death, all of the trust assets remaining on hand shall be distributed to MARY JANE CECI{A. If MARY JANE CECKA is not living at the time of the trust distribution then to CAROLINE CECKA. 5.2 In the event my spouse is not living on the sixtieth (60) day after the date of my death, I leave all the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever situate, to which I may be legally or equitably entitled at the time of my death (my "residuary estate") to MARY JANE CEC]KA. PROVIDED THAT, if MARY JANE CECKA shall predecease me, then I leave her share to CAROLINE CECI{A. PROVIDED, however, that if CAROLINE CECKA shall then be under the age of twenty-two (22), my trustee shall hold her share in a separate trust for her benefit, to be administered and distributed as provided in Article 5.3 below. 5.3 Pursuant to Section 5.2 above, in the event CAROLINE CECKA is under the age of twenty-two (22) years, her share shall be held IN TRUST, and my trustee shall invest and manage any such monies in a separate trust and make distributions for the benefit of CAROLINE CECKA as follows: Mildred R Harkin dlblsamWwr wills~harkinm.will.new October 27, 2009 5.3.1 My trustee shall pay to or apply for her benefit so much of the net income from the trust as my trustee shall deem necessary or advisable to provide for her support, maintenance, health and education (including higher or special education). My trustee shall accumulate any income not so distributed and shall add the same to principal at least annually. 5.3.2 I authorize my trustee to pay or apply principal of the trust, at any time, to or for the benefit of such child, even to the point of exhausting trust principal, in such amounts as my trustee, in its absolute discretion, deems necessary or advisable to provide for her support, maintenance, education and health. For example, but not by way of limitation, my trustee may pay or apply trust principal, in my trustee's absolute discretion, for basic maintenance and support; elementary or secondary education; post-secondary technical or vocational training; college, postgraduate, and professional study; and assistance in connection with marriage, acquisition and furnishing of a home, and commencing a business or profession. In determining the amount of principal to be disbursed, my trustee shall take into consideration any other resources available to her. 5.3.3 Upon CAROLINE CECKA reaching age twenty-two (22), the trust shall terminate and my trustee shall distribute to her all of the trust assets remaining on hand. 5.3.4 If CAROLINE CECKA dies before reaching age of twenty-two (22), my trustee shall distribute the trust principal equally to my nephew, MICHAEL McKENDRICK of Bradenton, Florida, and CATHOLIC CHARITIES OF VENICE DIOCESE of Venice, Florida. 5.3.5 If at any time my trustee in its discretion determines that the size of such such beneficiary's trust share does not warrant holding such share in trust, my trustee may, in full discharge of its duties herein, without formal court accounting, pay the remaining principal and income to the Guardian of the person of such beneficiary or may deposit it in an interest bearing or investment account in the name of such beneficiary, payable to the beneficiary upon obtaining the age of twenty-two (22), or such earlier age if my trustee deems appropriate, and upon such payment or deposit the trustee shall be relieved of all liability in connection with such fund. 5.4 Trustee's Judgment Final. The judgment of the trustee as to the amount of payments or applications of principal or income pursuant to this Article shall be final and conclusive on all persons interested, or who may become interested, in the trust estate. On making any payments or applications of principal, the trustee shall be fully released and discharged from all further liability or accountability. Mildred R. Harkin dlb15am1dwr wills~harkinm.will.new Odober 27, 2009 5.5 Aouointment of Trustee. I appoint MARY JANE CECKA, as the trustee of the trust created herein for the benefit of my spouse. In the event MARY JANE CECKA is unable or unwilling to serve as trustee, then I appoint DAVID W. REAGER as the alternate trustee of said trust. I appoint DAVID W. REAGER as the trustee of the trust set forth herein for the benefit of CAROLINE CECICA, should such trust be created. 5.6 Spendthrift Provisions. No beneficiary of this trust shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate, or otherwise dispose of any right, title, or interest that the beneficiary may acquire in the income or principal of the trust estate until the income or principal has actually been paid over to the beneficiary by the trustee. Nor shall the income or principal of the trust estate, or any part of it, or any interest of any beneficiary under this my Last Will and Testament be liable for, or to any extent subject to, any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive or withdraw assets of the trust estate, either principal or income, for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors of the beneficiary. Any right of receipt or withdrawal shall be suspended and may not be exercised by any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry of a final order of discharge of the beneficiary as debtor. 6. POWERS OF ADMINISTRATION. 6.1 Grant of Powers. My executor, in the administration of my estate, and my trustee, in the administration of the trust under this Will, (my "fiduciaries") shall have the powers and authorities set forth in this Article 6. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court. These powers shall be supplementary to those conferred by law, including, but no't limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. 6.2 Retention of Assets. My fiduciaries shall have the power to retain any or all property of my estate or trust, however received and acquired, for so long as they deemappropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately large amount of the value of my estate invested in one type of property. 6.3 Transfer of Assets.. My fiduciaries shall have the power to sell, transfer, and convey any property, of whatever nature, including real property, and wherever situated, that I may own at the time of my death, or that may come into my estate or into the trust corpus at or after my death. The sale, transfer, or conveyance may be by public or private sale, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. 4 un ,f Q/~'c~i//y dlblsamldwr wilislharkinm.will.new October 27, 2009 6.4 Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate or in the trust corpus in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and; generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. 6.5 Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose, for any periods of time, and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise encumber any property in my estate or in the trust corpus to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. 6.6 Power to Hold Proaerty in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form. 6.7 Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shall be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. 6.8 Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. The distributions or payments shall be made. in any one or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody of the person of the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt. of the person shall be full acquittance of the fiduciaries. 6.9 Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes, but is not limited to (1) the power to invest additional sums in any business, even to the extent that my estate or the trust corpus may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (2) the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem proper. 5 ,~~ ~~ Mt dl er d yr ~n ~5~ dlb~.samklwr wifls~harkinm.will.r~ew October 27, 2009 6.10 Emnlovment of A¢ents. My fiduciaries shall have the power to employ and pay the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 6.11 Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate or of the trust without the approval of any beneficiary or of the court, but subject to allowance or disallowance on the settlement of the final accounts of my fiduciaries. 6.12 Third Partv Reliance. No person or corporation dealing. with my executor shall be required to see to the application of any property paid or delivered to my executor, or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. 6.13 Allocation of Principal and Income. To allocate receipts and expenses to principal or income, or partly to each, as my Trustee thinks proper. 7. PAYMENT OF DEATH TAXES. 7.1 Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable as a result of taxes assessed on property passing under this Will shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 7.2 Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death, limited to taxes assessed on property passing under this Will, shall be paid out of my residuary estate and shall not be deducted or collected from any beneficiary under this Will or other transferee. S. EXECUTOR. 8.1 Auiaointment. I name, constitute, and appoint MARY JANE CEGK.A as executor of my estate. If MARY JANE CECKA shall not survive me, shall not serve as executor for any reason, or shall cease to serve as executor for any reason after appointment, VLADIMIR CECKA shall act as executor in her place. If VLADl1VIIR CECKA shall not survive me, shall not serve as executor for any reason, or shall cease to serve as executor for'any reason after appointment, DAVID W. REAGER shall act as executor in his place. 8.2 Bond Not Required. None of the individuals named in Article 8.1 shall be required to furnish a bond for the faithful performance of his or her duties as executor. Mildred R Harkin ~"~- dlblsamWwr wilis\harkinm.will.new October 27, 2009 9. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this Will, in determining whether a person has survived me or another person, (1) my spouse shall be deemed to have predeceased me unless it unmistakably appears by proof that he survived me; and (2) in all other cases, a person shall not be deemed to have survived me or another person if he or she dies within sixty (60) days of my death or of the death of the other person. 10. LIABILITY OF EXECUTOR. My executor shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor. My executor may, from time to time,'consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 11. INTERPRETATION. 11.1 Will Not Contractual. My spouse and I aze executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any contract not to revoke a Will. The Will of each of us is revocable at any time, whether before or after the death of the other spouse, at the sole discretion of the spouse making the Will. 11.2 Successors of Fiduciaries. All pronouns referring to an executor and the terms "executor" shall be construed to mean any person acting as my executor, co-executor, co-trustee, or administrator, as the case may be. 11.3 Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. 11.4 HeadinES. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. . , ~~ Mildred R. Harkin dlblsamldwr wills~harkinm.wlll.new October 27, 2009 11.5 Governins Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of eight (8) typewritten pa es, the first s`ev'en (7) of which bear my signature in the margin for the purpose of identification, this day of NOUO•Idt.~1P,( , 2009. MII.DRED R. HARKIN, TESTATRIX Signed, sealed, published and declared by the above-named Testatrix, MH,DRED R. HARI~N, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as .5"~C ~'-'~C ~G'~e Addt~ss„ n ~~~l~ ~~ / 7 D/ 8 dlblsamldwr willslharkinm.will.new October 27, 2009 COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) I, MILDRED R HARHIN, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING. TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND,A~KNOWLEDGED BEFORE ME BY MILDRED R HARKIN, THE TESTATRIX, THIS ~ DAY OF __, 2009. CONIMO LTH OF ENNBYLV W NaNarW 3N11 DWomh L. ®ronnrman. Np1Aty PubNc Camp NNI eoro, Cumde~lind County NtY CommMaion June 1 e, 2010 Membx, PennsyNanla gstodatbn o1 Note COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) ~~" WE, ~1C~G~+~ ~~Ll~/1 AND ~..Y~i~C.a9,GI,c,Q` ra~..~,/-~i, THE WITNESSES WHOSE NAMES RE SIGNED TO THE FOREGOING INSTRUMENT, BEING ULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THAT SHE SIGNED WILLINGLY AND THAT SHE EXECUTED IT AS HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. 2009. SWORN OR AFFIRMED TO AND SUBSCRIBED TO ME, THIS D~' OF ,v ~ .v~Nw Deborah 4.13rarrnman, rbt#ry PubNc Camp NIII Bop, CumbMarM Cpunty PUBLIC 9