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HomeMy WebLinkAbout10-15-12 (2)J 15D5610143 REV-1500 ~`~°,_,°, PA Department of Revenue • OFFICIAL USE ONLY pennsylvanfa Cwrny coae rasr Fib NumEer 8ureau of Individual Taxes ~µ*~a~ ao BOx.zaoaot INHERITANCE TAX RETURN Z 1 12 0152 Hamsbu~, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 198 24 1653 01 13 2012 11 30 1926 DecedenPs Last Name Suffix Decedent's First Nama MI 3HANDELMIER JEAN ~ (If Applicable) Enter Surviving Spouse's Informatlon Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH TME REGISTER UF WILLS MI X^ 1. Orlginal Return ~ 2. Supplemenql Retum ~ 3. Remainder Retum (date of death pdor to 12-13-82) ~ 4. Limited Estate ~ qa, Futuro Intereat Com~romise (tlate W deeth after 2-12-821 ^ g. Federal Estate Tax Ratum R uired ~ ~ g, Decedent Died Teatats (Attach Copy W 4Vilp ~ ~ p~t Memtg~ned e LivinQ Truet ( opy of 7N6q 1 8. Tot81 Numbef of SBfe De pOSlt BOXBS ~ 9. Litigation Proceeda Received ~ 10. 'o~ P9~~1~~M~f ~!~~ ~h ^ 17. Electlon M tex under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT • THIS SECTION MUST BE COMPLETED. ALL CORR°SPONDENCE AND CONFIDENTIAL TAX INPORMATION SHOUI.D BE DIRECTED T0: Name Daytime Telephone Number EDMUND G MYERS (717) 61 45~ ~ ~ ~ Flrst line of address 301 MARF~T STREET Second line of address PO B03C 10 9 City or Post OffiCe I~i0~7E State ZIP Code PA 17043 'c~'',~ 4S US~NL ` ~ _ ;' ~ a; ; aC"? : N . ,~ r-,. m ~. ` c , s -r; =~; O '~ i ~ ~J ~_ *~ ~ ~ N ~ t~s DATE FILED CorreapondenYs e-mafl address: e9mG~ldsW.com Under penalties of perjury, l dedare that I heve examined thfa ratum, including accompanying schedules and statemenffi, and to the beat of my knowledge and belief, it is hue, correct and complete. DeGaration of preparer other tlian the person8l representatlve is based on all information of which preparer has any knowledge. SIGNATURE F PERSON RE9PONSIBLE FOR IIING RE7URN DATE ~~'"^~~ ~}~ ~.r.-~-~-~ Susan Ann Lindsey l O~~~ 1/ a. DRESS 935 Old Quaker Road. Etters, PA 17319 31G RE OF PREPARlE,R OTHER THAN REPRESENTATNE DATE u ~"/~y,~ EDMUND G. MYERS /~ //1z/r ~/ 301 MARKET STREET, Lemoyne, PA Side 1 ~ 150561D143 1505610143 J ~ J 15U5610243 REV-1500 EX ; DecedenPs Social Secufity Number o°uae^ce Nei^a: SHANDELMIER~ .IEAN O 198 24 1653 RECAPITULATION 1. Real Estate (ScheduleA) ....................................................................................... 1. 119 ~ 6~0 . 00 2. Stodcs and eonds (Schedule B) ............................................................................. 2. 104 , 457 . 57 3. Cloaely Held Coryoration, Partnership or Sofe-Proprietorship (Schedule C)......... 3. 4. Mortgages $ Notes Receivable (Schedu~e D) ........................................................ 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedub E) ............... 5. 60 , 450 . 82 6. Jointly Owned Property (Schedule F) ^ Ssparate Billing Requested............ 6. 9, 2 72 _ 11 7. Inter-Vivos Transfers & Miscetlaneous ly nq Probate Property (Schedufe G) ~ _~ Separate Billin9 Requeated............ 7. 24 6, 938 . 95 8. Total Groas Assets (total Lines 1-7) ..................................................................... 8. SQO ~ 719 . 45 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 38 , 248 . 92 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 2~ 4 4 7. 4 9 t t. Total Deduetlons (total Lines 9& 10) ................................................................... 11. 4 0, 6 9 6. 41 12. Nat Value of Estate (Line 8 minus Line 11) .......................................................... 12. $OO , 023 . ~4 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. 500 , 023 . 04 TAX COMPUTATIpN - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amou~t of ~ine 14 taxable atthe spousaltax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 0 . 00 16. Amount of Line 14 ta~cable 4 90 0 at lineal rete x.045 ~ 23 . 04 t6. 22 ~ 051. 04 17. Amount of Line 14 taxable at sibling rate X.12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable atcollateralrateX.15 1~~~~~.0~ 18. l,$~~.0~ ~e. rax Due .................................................................................................................. ~s. 23 ~ 551. 04 20. F~LL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ~ x Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-12-0152 DECEDENT'S NAME SHANDELMIER, JEAN O STREETADDRESS 130 Hummel Avenue ~~N STATE ZIP Lemoyne PA 17043 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Peyments B. Discount 3. Interest i7,000.00 894.T4 4. N Line 2 is greater than Line 1+ Line 3, e~ter the ditfarence. This is ihe OVERPAYMENT. 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. Make to: REGISTER OF 23,551.04 17,894.74 ts) 5,656.30 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCK3 1. Did decedent rpake a transter and: Yes No a. retain the. uae or income of the property transferred :............................................................................... ^ x b. retain the right to designate who shall use the property transferred or its income :.................................. z c. retain a reversionary interest; or ............................................................................................................... x d. receive the promisa for 1'rfe of either payments, benefits or care7 ............................................................ x 2. If death accurced after December 12, 7982, did decedent transfer property within one yaar of death without receiving adequate consideratlon? .................................................................................................................... ^ ~ 3. Did decedent own an "in trust fo~' or payable upon death bank account or security at his or her death?....... ^ Qx 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~ ^ contains a beneficiary designation7 .................................................................................................................. 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 vatue of tra~sfers to or for the use of the surviving apouse is 3 percent ~72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or atter 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 asssts and fl~ing s tax retum are still applicable even if the surviving spouse is the only beneficiary. For detes of death on or after July t, 2000: • The tax rate imposed on the net value of trenafers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptrve 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 decedenPs lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1I1• . The tax rate imposed on the net value of transfers to or for the use of the decedenPs siblings is 12 percent [72 P.S. §9118 (a) (1.3) . A sibling is defined under Section 9102, as an individual who has at least one parent i~ common with the decedent, whether by blo~ or adoption. (U Tofal Credits (A + B) (2) (3) (4) P Rw-1602EX4~71~D8) ' caareonwEa~n+ac rer+NSnv~rvw INHERRANCETA%RETURN RE8IDEM DECEDEM SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER SHANDELMIER, JEAN O 27-12-0152 All ral ProMKY ovmed solsly w a~ a b~~nt fn conmon must W npoAad d fNr mnk~t valus. FaV markN value is defined e~ ths price at whkh properry would be exdienpetl bshveen a wdlirp buyx wW a wi1Mq ealbr, neithx psirp cpnpellsd to buy ar eel~, bolh hav'mp reesona~b krqwladpe of tM rebaM fade. . R~Y prop~rty whicA A Jointlyownad wiMNqht M survlvonhlP~at G tlf~elowd on ~cAedula F. Attwh a eopy o1 th~ Ntdsnant ~he~! Neh~ propMty hu Msn sold InNuds a copy M th~ tl~sa showinp dscWenY~ InMat H ownaa u MnaM tn com~wn. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate located a~t 130 Hummel Avenue, Lemoyne, Cumberland County, PA - Assessed 119,600.00 Value of Real Estate. Assessment ia attached to this Return. TOTAL (Also enter on Line 1, Recapitulation) I 119,600.00 pf more apace is neetled, addilional papes ot the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1600 Schedule A(Rev. 11-08) Rw•1507 EXt (6-98) I SCHEDULE B STOCKS ~ BONDS caauo~~rn oc ~~snvnNu INMERRANCETA%RETURN REBIDENT DECEDENT ESTATE OF FILE NUMBER SHANDELMIE~2, JEAN O _ 21-12-0152 . All propsrty joindy-ownedwlM rlyht oi wrvivorship must W dlsclo~M on SchMuls F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 17298742a 153 shares of CitiGroup Inc. - Valued using EstateVal 30.44 4.65T.32 Valuation. A copy is attached to this Return. 2 ~59351604 72 shanes of Reinsurance Group of America, Inc - Valued 53.775 3.828.6Q using EstateVal. A copy of the valuation 1s atfached. 3 89a17E1o9 108 sha~res of Travelers Companies, Inc. - Valued using 59.13 B,386.04 EstateY~i. A copy of the valuatlon is attached. 4 Dreyfua State Municipal Bond Fund - Dreyfus PA Fund-CI A 1B.52 89,A38.44 - Valued using EstateVal. A copy of the valuation is attached to thia Retum. Accrued income on Item 4 through date of death 14T.17 TOTAL (Also enter on Line 2. Recapitulation) 104,457.57 p~ nRne spa~z is neaaeo, aoortronai pages or me same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Fortn PA-1500 Schedule B(Rev. 6-98) - _ _ . Rsr160o EX+ t6-9!) SCHEDULE E CASH, BANK DEPOSITS, 8 MISC. PERSONAL PROPERTY coweo~w~n~ or r~NSnv,ww INHERRANCE TAX RETURN RESIDENT DECEOEM ESTATE OF FILE NUMBER SHANDELMIEIR, JEAN O 21-12-0152 Inelude lM W ~1'patbn arul the dele the proesWs wxe receWedby ths eetMe. NI proputy ntlyormMwlM M~ AyM o/survWaship mu~t M dbelw~don ~ch~duls F. ~~M NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Members First Checking Account No. 56724-11 - Date of Death Letter from Member's First is 17.74T.00 Attached to this Retum. 2 Members First Investment Account No. 56124-05 637.48 3 Members First Regular Savings Account No. 56124-00 26,834.34 4 2009 Honda Accord - Kelly Blue Book Valuation is Attached to this Retum. 15,588.00 5 Personal Property 3.690.00 6 Intemal Revenue Senrice - 2011 Federal Income Tax Refund 7,953.00 TOTAL (Also enter on Line 5, Recapituladon) I 60,450.82 Qt more space is needetl, addHional pages of the same size) Copyright (c) 2002 form softwaro only The Lackner Group, Inc. Fortn PA-1500 Schedule E(Rev. 6-98) Rsvd6Gi EX+ (&9B) cweMa+waurn oF venr~sv~vnr~u IMIERITANCE TA%RETURN REBIDEMOECEDEWT ESTATE OF MIBR, JE/ H ~n ~s~st wu SCHEDULE F JOINTLY-OWNED PROPERTY IFILE NUMBER 21-12-0152 n~ w~min on. ysaror tn• d.~.aa~r• aa a d..u~, k must M ropoRW on seh~tlul~ 6. ADDRESS RELATIONSHIP TO DECEDENT 935 Old Quaker Road Daughter Etters, PA 17319 SURVIVING JOINT TENANT(S) NAME A. Susan A Lindsey B. C. JOINTLY OWNED PROPERTY: ITEM NUMBER LEITER FOR JOIN ~~NT DATE MADE JOINT DESCRIPTION OF PROPERTY ~NCIUDE NAME OF FINANCIAL INSTRUfION AND BANK ACCOUNf NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELO RFAL ESTATE. DATE OF DEATH q~UE ~F ASSE °~ OF DECO'S INTEREST DATE OF DEATIi VALUE OF DECEDENTS INTEREST 7 A Various 31 3eries EE 5100 United states Savings 5,157.76 50.000°h 2,578.88 (1887-1889 Bonds - Valued using Savings Bond Calculator 2 A 05/30~(1878 Members Firat Federal Credit Union Account 13,386.46 50.000°k 6.693.23 ~ t No.56191-00 TOTAL (Also enter on line 8, Recapitulatlon) I 9,272.11 (Ii more spaee is needed, additlonal pagea of the same size) Copyright (c) 2002 form soflware only The Lackner Group, Inc. Fortn PA-1500 Schedule F(Rev. 6-98) R~v-7670 EX+ (8-9E) ~ co~o~~n+oF ver+NSV~v~Nw INHERITANCE TAIf RE7URN RE810EM OECEOENT SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER SHANDELMIER, JEAM O 21-12-0152 This schedub must be canpbted entl filetl H the anewer lo any of questiona 1 IFrouph 4 pn Me reverae side of the REV-1500 COVER SHEET is yee, ITEM NUMBER cL DESC EIPTION pF PROPERTY THE DATE 0 TRANSFRERSATTkCF1 A COPV~OF THE DEED F~ORER~i EsTr~nrE. DATE OF DEATH VALUE OF ASSET % oF oECO~s ~~'~TERE3T ~c~usion (~F APpLICABLE) TAXABLE VALUE 1 Members First IRA Certiflcata Account No. 56124-15 - 17,846.43 17,846.43 Beneficiary: Susan L(ndaey, Daughter 2 Members First IRA Certificate Account No. 56124-16 - 229,092.52 229,092.52 Beneflciary: Susan Lindsey TOTAL (Also enter on I.ine 7, Recapitulationl I 246.938.95 (IP rtare apace is needed, atlditional papes of the same aize) Copyright (c) 2002 form software only The lackner Group, Inc. Form PA-1800 Schedule G(Rev. 6-98) REV•11b7 E7(+(70-08) COMN~~~E~ANIA II SCHEDULE H FUNERAL EXPENSES & 1DMINISTRATIVE COSTS ESTATE OF FILE NUMBER SHANDELMIER, JEAN O 21-12-0152 j Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION ~ AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE C05TS: 1. PersonalRepresentative'sCommissions Name of Personal Representative(s) Streat Address ~ ~nY State Zio Year(sl Commission naid 2. Attornev's Fees JOHNSON DUFFIE 3. Family Exemption: (If decedent'a address is not the same as claimanYs, attach explanation) Claimant Street Address ~~Y State Zio Relationshio of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Retum Preparer's Fees Y 7. Other Administrative Costs See continuation sahedule(s) attached ~ 7,452.00 7,500.00 319.50 250.00 12,727.42 TOTAL (Also enter on line 9, RecapitulaUon) I 38,248.92 Copyright (c) 2009 form software oniy The Lackner Group, Inc. _._ Form PA-1600 Schedule H(Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER SHANDELMIER, JEAN O 21-12-0152 ITEM NUMBER DESCRIPTION AMOUNT 1 Funeral Ex nses Gingrich Memoriala 1,955.00 2 Gingrich Memorials 1,955.00 3 Mr. Harry 3tack - Funeral Service Organist 200.00 4 Ma. Marian Baker - Funeral Service Soloist 100.00 5 Musaelman Funeral Moms - Funeral Expenses 11.942.00 6 Reverend Byron Krapf - Funeral Service 200.00 7 Reverend ~ugene Liddick - Funeral Service 200.00 8 Reverend Frank Bergstrom - Funeral Service 200.00 9 St Johns Cemetery - C~rave Opening 700.00 H-A 77.452.00 10 Other Administrative Costs Cumberland County R~egiater of Wills Office - Additional Short Certificates 16.00 71 Hoapice of Central PA 4,320.00 12 Hospice of Central PA 6.806.32 73 Mutual Benefit - Homeowners Inaurance 430.00 14 Mutual Benefit - Homeawners Insurance ~yg,pp Copyright (c) 2002 form software only The Lackner Group, Inc. Fortn PA-1600 Schedule H(Rev. 6-98) SCHEDULE H ~UNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FIIE NUMBER SHANDELMIEIR, JFAN O 21-12-0152 ITEM NUMeER DESCRIPTION AMOUNT 15 Reserves; Miscellaneous Administrative Expenses 2~0.00 16 The Cumberland Law Journal - Notice of Estate Administration 75.00 17 The Patriot News • Notlee of Estate Administratlon 151.10 H-67 12,727.42 Copyright (c) 2002 form software only The Lackner Group, Ina Form PA-1500 Schedule H(Rev. &98) Rsv7614 E7Cr (12-08) co~waawe,~~nr ov permsnvqNu INNERRANCE TA%RERIRN REeIDEMOECEDEM SCHEDULE 1 DEBTS OF DECEDENT, MC3RTGAGE LIABILITIES, 8 LIENS ESTATE OF IFILE NUMBER SHANDELMIEIR, JEAN O _ 21-12-0152 RpoR d~bb Incurivd by tl1~ Wc~Mnt prbr to d~~M Mat nmNn~d unpNd at fh~ tlN~ ot dsnh, Induanp unMmbunW mMicd ~xp~nNS. ~~M VALUE AT DATE NUMBER ~ DESCRIPTION OP DEATH 1 Checks Clearing After Date of Death 479.37 2 F.A. Nicola, Tax Coliector 1,032.44 3 Members First ~sa A~ccount No. 467208000021964 428.00 4 Metlife 46.34 5 PA American Water 163.10 6 Pennsylvania Power & Light ygg,y,q TOTAL (Also enter on Line 10, Recapitulation) I 2,447,49 , (N more space is neoded, adtlitional papes of the same size) Copyright (c) 2009 form soitware only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-7673EX+~11-08) . SCHEDULE J coM~~~D`~~~~~""'" BENEFICIARIES ESTATE OF FILE NUMBER .7r7A1VUCLMICK~.JCA1V lJ 21-72-0 152 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSONfSI RECEIVING PROPERTY ~p~s) ($~a) I ' TAXABLE DISTRIBUT ONS [inGude outright spousal distributions, and transfers under Sec. 9116 a 1.2 1 Swan Ann ~indssy Daughter Tangible 936 Old Quaker Raad Personal Etters, PA 17319 Property; Residue 2 Margaret GL McKee Cousin ;10,000 Specific 117 Rawson Road Bequest Quincy, MA 02170 Total Enter dollar amounts for istributions shown above on Iines 1 5 throu h 18 on Rev 150 0 cover sheet aa a ro riate. II NON-TAXABLE DISTRIB TIONS: • A. SPOUSAL UISTRIBUTIONS UNDER SECTION 8113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART Ii - ENTER TC~TAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE Copyright (c) 2009 fortn so(tware only The Leckner Group, Inc. Form PA-1500 Schedule J(Rev. 11-08) E~'TATE OF JEAN O. SHANDELM~ER SCH~DUZE OF EXHIBI_TS EXHIBIT A Last Will and Testament for Jean O. Shandelmier signed and dated June 16, 2012 ~ EXHIBIT B Receipt of Prepayment of $17, 000. 00 made on Aprid 10, 2012. EXHIBIT C CumBerland County Real Estate Assessment for Real Estate located at 130 Hummel Avenue, Lemoyne, Cumberland Counry, PA EXHIBIT D EstateYal Yaluation for stocks/Municipal Bond Fund EXHIBIT E Members First Federal Credit Union Date of Death Yaluation of . Account Letter EXHIBIT F 2009 Honda Accord - Kelly Blue Book Yaluation EXHIBIT G U. S. Savings Bond Calcudator for Joint Bonds Owned. 519619 Last Will and Testament OF JEAN O. SH'ANDELMIER I, JEAN O. SHANDELNII~R, of Lemoyne, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declaze this as and for my Last Will and Testament, hereby revoking and making void any and a11 V~ills or Codicils at any time heretofore made by me. ARTICLE I DEBTS I direct the paymer~t of a11 my legal debts, and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. ARTICLE II SPECIFIC BEQUEST I give and bequea4h the sum of Ten Thousand ($10,000.00) Dollazs unto my cousin, MARGARET Q. McKEE, Boston, Massachusetts, provided she survives me. ARTICLE III TANGIBLE PERSONAL PROPERTY I give and bequeath my motor vehicle(s) and my household goods and personat effects and other tangible personalty of like nature (not including cash or securities}, together with any existing insurance thereon unto my daughter, SUSAN ANN LINDSEY, Collegeville, Pennsylvania provided she survives me. ExHiBrr A 1 ARTICLE IV REST, RESIDUE AND REMAINDER I give, devise and bequeath all the rest, residue and remainder of my estate, of whatever nature and wherever situate unto my daughter, SUSAN ANN LINDSEY, CollegeviTle, Pennsylvania provided she survives me. Should my daughter, SUSAN ANN LINDSEY, predecease me, I give, devise and bequeath the same unto my cousin, MARGARET Q. McKEE, Boston, Massachusetts. ARTICLE V POWERS OF FIDUCIARIES My fiduciaries shall have the following powers in addition to those vested by law and by other provisions of my V4~i11 applicable to all property, whether principal or income, including property held for minors, exercisable without court approval and effective until actual distribution of a11 property: A. To make distribution in cash or in kind, or partly in cash and partly in kind, and in such manner as they may deem appropriate. B. To retain a~y or a11 of the assets of my estate, real or pexsonal, without restriction to investments authorized for Pennsylvania fiduciaries, as my fiduciaries deem proper, without regard to any principle of diversification or risk. C. To invest in all forms of properiy without reshiction to investments authorized for Pennsylvania fiduciaries, as my fiduciaires deem proper, without regazd to any principle of diversification or risk. D. To sell at public or private sale, to exchange, or to lease for any period of time any rea1 or personal property and to give oprions for sales, exchanges or leases, for such 2 prices and upon such terms or conditions as deemed proper. E. To allocate receipts and e~enses to principal or income or partly to each as from time to tirn~e considered appmpriate. F. To coinpromise any claim or coniroversy. G. To make such elections, decisions, concessions and settlernents in connection with all income, estate, inheritance, gift, generation skipping or other tax refunds and the payment of such taxes as my fiduciaries shall deem appropriate, without obligation to adjust the distributive share of any person thereby affected. ARTTCLE VI TAXES I direct that all estate, inheritance, transfer and other taxes of similar nature payable by reason of my death, toge~her with any interest or penalties thereon, and imposed with respect to any property, whether or not disposed by tlus Will, shall be paid out of the residue of my Estate and shall be considered a part of the expense of the administration of my esta.te. I further direct that my Personal Representative shall have the absolute power in her or his discretion to pay the same at once whether or not the law under which they are imposed pernuts the postponement of all or part to a later date. ARTICLE VII APPOINTMENT OF PERSONAL REPRESENTATNE I name, constitute and appoint my daughter, SUSAN ANN LIlVDSEY, Executrix of this my Last Will and Testament. Should she fail to qualify or cease to so act, I name, constitute and appoint my grandniece, HEATHER E. O'HARA, Altemate Executrix to complete the administration of my estat~e. I direct that no fiduciary appointed herein shall be required to post bond for the faithful admin,istr~ation of the duties required in any jurisdiction. 3 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~G~ day of ~. 201 l. _ ~) AN O. S ELNIIER Signed, sealed, published and declazed by the above-nazned Testatrix, as and for her Last Will and Testament, in th~e presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. ~a~,~~. F~ ~ ~~ ~ 4 AFFIDAVI'I' AND ACKNOWLEDGMENT COMMONWEALTH QF PENNSYLVANIA : : SS COUNTY OF CUMBEI~I,AND : We, JEAN .O. SHANDELMIER, ~~~_M(,~v~S and ~ j~([,~~ .~ , the Testatrix and the'vv~tnesses, respectively, whose na.mes are signed to the attached or foregoing instrument, being first duly swom, do hereby declare to the undersigned authority that the Testatrix signed and executed the inshwnent as her Last Will and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expr~ssed, and that each of the witriesses, in the presence and hearing of the Testatrix, signed the Will ss witness and that to the best of his/her knowledge the Testa.trix was at that time eighteen years of age or older, of sound mind and under n4 constraint ox undue influence. SHANDELMIER Witness U ~~ ~ ~~~ Witness ~ Subseribed, sworn to and acknowledged before me by JEAN q. SHANDELMIER, Testatrix, and subscribed and sworn to before me by ~~1L._(,I, ~'. ~.~. rn~~ and ~~A.Y (l,I~l ~ . ,~_, witnesses, this ~,~ day of ~,~,L(,IILQ. , 2011. ~ ~~~ Notary Public :443933v2 ~pNyyEpLTH OF PENNSYIVANV- ~~ ~ Pub~k l~~-~'~ndC•ow1Y . ~~~ ~~1 ~ '~ ~yar, Pen 5 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OFREVENUE BUREAU OF INDIVIDVAL TAXES DEPT.280601 HARRISBURG,PA 17128-0801 RECEIVED FROM: REV-1182 EX(11-96) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 015823 UNDSEY SUSAN ANN 935 OLD QUAKER ROAD ETTERS,PA 17319 -------- ,a~d ESTATE INFORMATION: sStv: 19E-24-~653 FfLE NUMBER: 2112-0152 ~ECEDENr NAME: SHANDELMIER JEAN O DATEOFPAYMENT: 04/11/2012 POSTMARK DATE: 04/10/2012 COUNTY: CUMSERLAND DATE OF DEATH: 01 / 13/2012 REMARKS: RECEIPT TO ATTY ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ S 10,000.00 ~ ~ ~ ~ ~ .~ ~ ~ TOTAL AMOUNT PAID: S 10,000.00 CHECK#108 INITIALS: HEA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH RECEIVED REGISTER OF WILLS APR 12 2012 JOHNSON D FFIE TAXPAYER ExHiBiT B _ _ _ __ _ . COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(7 7-96) DEPARTMENT OFREVENUE BUfiEAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG. PA 17128•0801 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 015822 LINDSEY SUSAN ANN 935 OLD QUAKER ROAD ETTERS, PA 17319 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- ,o~d ESTATE INFORMATION: SsN: ts8-24-1653 F1LE NUMBER: 2112-0152 ~ECEDENT NAME: SHANDELMIER JEAN O DATE OF PAYMENT: 04/ 1 1/2012 POSTMARK DATE: 04/1 O/2012 COUNTY: CUMBERLAND DATE OF DEATH: O1 / 13/2012 101 ~ $7,000.00 ~ ~ ~ ~ ~ ~ ~ ~ TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTY 57,000.00 CHECK# 703 INITIALS: HEA sEA~ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER T~DB Result Details Page 1 of 1 Detailed Results for Parcel 12-21-0265-393. in the 2010 Tax Assessment Database I ~~I II ~~ 12 ~~ 12-21-0265-393.._._ ... .............._......_..~ 130 HUMMEL AVENUE SHANDELMIER, JEAN O R 1313 22900 96700mm 119600 .06 (1 22320 ~O1 i ~._~ '21 _._...__...__...._ ............ . . . 19 r81 -il 0029G-00979 1897 _ ~^ 10/19/2004 A ~ EXHIBIT C http://taacdb.ccpa.nebdetails.asp?id=12 21-0265-393:&dbselect=l _ _ _ _ 1/2612012 . Estate Valuation Date of Death: O1j13J2012 Estate of: Shandelmier, Jean 0. Estate Valuation DaCe: O1/13/2012 Account: 016820-1 Processing Date: 06/21/2012 Report Type: Date of Death Number of Securities: 9 File ID: Shandelmier Shares Security Mean and/or Div and Int Security or Par Description High/ASk Low/Bid Adjustments Accsuals Value 1) 5913.999 DREYFfIS ST MUN BD FD (26202D529) ~ ' PA SER CL Z Mutual Fund (as quoted by NASDAQ) O1/13/2012 16.52000 Mkt 16.520000 2) 153 CITIGROUP INC (172967924) COM NEW New York Stock Exchange O1l13l2D12 31.00000 29.88000 H/L 30.440000 3) 72 REINSURANCE GROOP AMER INC (759351609) COM NEW New York Stock Exchange ~ O1/13l2~12 53.98000 52.87000 H/L 53.175000 9) 108 TRAVELERS COMPANIES INC (89917E109) COM New York Stock Exchanqe O1/13/2012 59.96000 58.80000 H/L 59.130000 Total Value: Total Accrual: Total: $104,310.90 69,438.99 9,657.32 3,828.60 6,386.04 $109,310.40 50.00 ExHiBir D Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricinq Systems, Inc. If you have questiona, please contact evP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.1.1) St . MEMBERS 1~ E~HDHRALCRHDiT NVION PRIMARY OWNER: Susan Lindsey R~G I~LAR__3.4VING3 ACCOUNT Account Number/Suffix 56124-00 56197-00 Date AccOUnt Eatabliahed 04/07/1978 05/30/1978 Principal Balance at Date of Death $26,832.35 $13,385.45 Atx.~uedlntevestto Da~e of Death $1.99 $1.07 Total Prlncipal and Accrued Intenest $26,834.34 $13,386.46 Name of Joint O~nmer None Jean Shandefmier Date Joint Ownership Established 05/30l1878 CHECKING ACCOUNT: Account Number/Suffix 66124-11 Date Account Established 02/21J2009 Princlpal Balance at Dete of Death $11,746.65 Accrued Interest to Date of Death $.35 Total Principaf and Accrued Interest $11,747.00 Name of Joint Owner None INVE8TMENT SAY IJ~GSJ-CCOUNT: Account NumbedSuffuc 58124-05 Date Account Established 02/21/2009 Principal Balance at Date oT Death $637.46 Accrued Interest to Date of Death $.02 Total Principal and Accrued Intereat $637.48 Name of Joint Owner None IRA CERTIFICATE: Account NumbedSuffix 66124-15 Date Acxount Established 04l13l2002 Principal Balance at Dete of Death $17,820.92 Axrued Interest to Date of Death $25.51 Total Principal and Accrued Interest $17,846.43 Name ef Baneficiary Susan Lindsey IRA CERTIFICATE: Account NumbedSuffix 58124-16 Date Account Established 05/08/2009 Prfncipal Balance at Date of Death $228,874.56 Accrued Interest to Date of Death $217,g6 Total Principal and Accrued I~terest $229,092.52 Name of Beneficiary Susan Lindsey VISA ACCOUNT: Account NumberiSuffix 467209000021864" Date Account Established 02/24/2009 Principal Balance at Date of Death $428.00 Joint Cardholder None •Contracwal Piedge of Shares Estate of: JEAN SHANDELMIER Date of Death: 01h2/2012 Soeial SecuNty Number.198-24-1953 M M RS t ST FEDERAL C EDIT U n~~ ~- ~u-~. Danie A. Kline Lending Insurance SuppoR Specialist February 24, 2012 EXHIBIT E 5000 Louise Dxive • P.O. Bo$ 40 • Mechanicsburg, Pennsplvania 17055 •(800) 283-2328 • wwwmembetslstorg _ . 2009 Honda Accord LX Sedan 4D Trade In Values - Kelley Blue Book Page 1 of 2 ~~I ~i~U13 ~O~Cr~eetrumnana~~e' _.. , _ _ _ _ _ . Used Car Privafie Party Values Tiade-In/SeN Values ~ ~ ~~ 2009 Honda Acxord .."~E~'~ .,~ StyN . x >:,cfr~n 4t:: Private Party Value Vehide Highligh~s i Excellent ~i, , $16,539 _. ; ~ Very Good ~ $16,039 ~ _ . ... . , Good ~ ~15,589 ; ___ . ... ~ Fair ~14,189 MPG: Clty 21/Hwy 30 Max Searing: 5 Doors: 4 Engine: 4-Gyl, VTEC, 2.4 Litar Drivetrafn: FWD Transmissipn: Aubomadq 5-Spd w/pverdrhre EPA Class: Mldsfre Cara Body Style: Sedan Country of Origin: 7apan Country of Assembly: Unihd 9taM Your Cvnfigured Options ~ Our pre-fdetted optlons, 6ased on typkal equipment tor MIS [ar. / Optlons that you adAeO whik conHguring this Csr. _ +s V/` ~. . .~ ~ . ~." ~:~ .~_ ..,.. ..~ ., -,.~ ~~~- ..~_. , New Cars You Might Like ~,~ 2012 Nonda Aaord i~ ~~ . ~ Faulkner Flonda ~~ ~ 2012 Nissan AMma - Catl us today -__. 1.8fi Ylsik u3 .~ z°Z° F ExHiBir F Harrist http:/lwww,kbb.com/honda/accord/2009-honda-accord/lx-sedan-4d/?vehicleid=226620&itt... 3/23/2012 Calculated Value of Your Paper Savings Bond(s) Page 1 of 1 Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redempt+on Date 01/2012 Bonds: i-31 of 31 C189336503EE EE ,$100 01(1989 -07/2012 O1f2019 ,. $50.00 ; $107.16 4 00% `~157.16 C189334802EE EE $100 12/1988 06/2012 12/2018 50 00 $ . $107.16 0 4,00 /q ;157.16 C189333308EE EE $100 11/1988 05/2012 11/2018 .,. ,,, $50.00 . $107.16 , 4.00% . $157.16 C187967538EE EE $1Q0 1Qf1988 '04/2012 1Oj2018 $50.00 $107.16 4.00% ~f 157.16 C187965412EE EE $10D 09/1988 03/2012 09/2018 $50.00 $107.16 4.00°!0 ~157.16 C176239684EE EE $100. 08/1988 02/2012 .08/2018_ .. $50.00 $107.16 4.00% #157.16 C176237513EE EE $lOQ 07f1988 ,07%2012 07/2018 $50.00 $110.32 4.00% , $160.32 C176235461EE _ EE $100 06/1988 06/2012 06/2018 $50.00 $i1Q.32 4.00°fo ~160.32 C171358168EE. EE $100 05/1988 05/2012 05/2018 $50.00 $110.32 4.00% _ .... $160.32 C171356881EE EE $lOQ 04/1988 04~2012 04/2018 .$50.00 $110.32 4 00%0, ~160.32 C1713.54656EE. EE $100 03/1988 03/2012 03/2018 , $50.00 . $110.32 . 4.00% $160.32 C170068301EE EE $100 02/1988. 02/2012, 02/2018 $50.00 $110.32 4.00% , ~160.32 C170066321EE EE ~ l ~ ~50.00 113.52 % 4 OO $163.52 C135766030EE EE $100 l 12 1986 06/2012 ~ 1 2`2016 ' $50 00 . ~120.12 o , 4 00 /o ~170.12 4C135765118EE, EE $100 11/1986 05/2012 11/2016 $50.00 $120.12,; 4.00% $170.12 C11974411,OEE EE $100 10/1986; 04/2012 10/2016 , $50. 00 $139.20 4.00% ~ ~189 20 ~C119743159EE EE $100 -09/1986 03/2012. 09/2016 . $50.OQ. $139.20 4A0% . , $189.20 C119742271EE EE $100 OS/1986 02/2012, 08/2016 $50.00 $139.20 4.00% ~189.20 C119741405EE EE $1~4 07/1986 07/2012 07j2016 . $50,00. $143.00 a.00% ~193.00 C161712107EE EE $100, 12/1987 06/2012. 12/2017 $50.Q0 $113.52 4.00°!0 $ 163.52 C161710234EE EE $100 11/1987 05/2012 11/2017' . $50.00 ~113.52 , /~.00% _ ~163 .52 C157132313EE.. EE $100, 1OJ1987 04J2012 1Oj2017; $50.00 .._ $ 113.52 4.00% , ~163.52 C146321916EE. EE $100, 09/1987 03/2012 09/2017 „$50.00 , $113.52 , A.00°Jo . . ~163.52 C146320671EE EE $100 08/198T 02%2012; 08/2017 $50.00; $113.52 4.00% _ $163.52 C138604724EE EE $100 07/1987 07j2012 07/2017 $50.~0 .$116.80,_ 4.00% $166.80 C138602956EE EE $100 06/1987, 06/2012 06[2017 $50.00 $116.80, 4.00% .. $166.80 C138601597EE _. : EE $100 O5/1987 05/2012 05/2017 „ $50.00, $116.80 4.00% : . „ ~166.80 C135769975EE' EE $100 04j1987 04/2012 04/2017 $50.00 $116.80. 4.00% ' $166.80 C135768973EE EE $100 03/1987 03(2012 03(2017 $50.00 $116.80 4.00°fo $166.80 C135767998EE, EE $100 02/1987 02/2012 02%2017 $50.00 $116.80. 4.00% ~166.80 C135767046EE_ EE $100 OSJ1987 07j2012 O1/z017, ., $50.00 $120.12; 4.00% $170.12 Totals_for3 1_Bonds ~1,550.00: 33,607J6 55,157J6 NI Not Issued _ __ NE Not eligible for payment _ ...._.__..___...... . P5 Includes 3 month interest penalty MA Matured and not earnin interest EXHIBIT G http://www.treasurydirect.govBC/SBCPrice 4J3/2012