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HomeMy WebLinkAbout10-23-12 1505610105 REV-1500 EX (oz-1 1)(FI) ~!; PA Department of Revenue Y~ OFFICIAL USE ONLY Pennsylvania Bureau of Individual Taxes oev~vi,nEH~ pF x[v[xUF. County Code Year File Number INHERITANCE TAX RETURN PO BOX z8o6ot Harrisburg, PA i~iz8-0601 RESIDENT DECEDENT Z( l2 (~~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 06/08/2012 12/09/1920 Decedent's. Last Name Suffix Decedent's First Name MI Pfluger Magdalen M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) C~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Lisa M. Coyne, Esq. First Line of Address 3901 Market Street Second Line of Address City or Post Office Camp Hill Correspondent's a-mail address: IISaCa~COyneandCOVne.COm State ZIP Code PA 17011 REGISTER UFLS USE ONLY k © S n.a " S7 r..: 7 T ~? ' -~-1 . ~_ r.. ;~,~; - ~ , ~l ~~ ^ _~ .... i neTa~rri A ~. .~-~ Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, corcect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT OF P O PO SI R FILING RET N ATE D ~ o /.Z., AD R SS Michelle Koons, 121 North St. John's Drive, Camp Hill PA 17011-2065 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 :~ ;'+'~ rn 'D ~~ E7 .:-... ti ~,.. i r-=-i rTZ ~~ C7 ~ ~ > ~..j ~ ~_ _I ~± ~O~ 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's tvame: Pfluger, Magdalen M RECAPITULATION 1. Real Estate (Schedule A) .......................................... ... 1. 2. Stocks and Bonds (Schedule B) .................................... ... 2, 11,000.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................ ... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 16,094.77 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested .... ... 6. 118,505.89 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 27,094.77 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 9,228.52 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............. .. 10. 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 9,228.52 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 17,866.25 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 5,000.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 12,866.25 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0_ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 12,866.25 18 1,929.94 19. TAX DUE ....................................................... .. 19. 1,929.94 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610205 1505610205 J REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Pfluger, Magdalen M STREET ADDRESS 824 Lisburn Road CITY Camp Hill STATE..._.-_ ....................... --.................._.: ZIP -..---- PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 1,929.94 2. CreditslPayments A. Prior Payments 0.00 B. Discount 0.00 Total Credits (A + g) (2} 0.00 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3} Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. {5) 1,929.94 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 inwme of the property transferred .......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income ............................................ ^ c. retain a reversionary interest .............................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" orpayable-upon-death bank account or security at his or her death? .............. ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)J. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are 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(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ' REV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Pfluger, Magdalen M 21-12-0686 All property Jointiyawned with right of survivorship must be disclosed on Schedule F. t~~ more space Is neeaea, Insert aoofuonal sheets of the same size) REV-1508 EX+ {6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Pfluger, Magdalen M 21-12-0686 InGude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. {Ir more space Is neetletl, insert additional sheets of the same size) Coyne & Coyne, P.C. 3901 Market Street Camp Hill, PA 17011-4227 Re: Estate of Magdalen M Pfluger Social Security: 191-12-5281 Date of Death: June 8.2012 Phone 888-502-4349 F ax (302) 9342955 July 12, 2012 r-~'`r~~ C SC?~ r ~ as c~ N /~ O t N~t~,~"~ ~-~ Deaz Sir or Madam: Per your inquiry on July 5, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 9840522370 Ownership (Names ofl Michelle C. Koons(POA) Magdalen M. Pfluger Opening Date 03/162006 Balance on Date of Death $15,355.23 Accrued Interest $ .10 Total '------------------------------ $15,355.33 2. Type of Account Savings Account Account Number 15004214409838 Ownership (Names o, fl Michelle C Koons Magdalen M. Pfluger Opening Date 04/052006 Balance on Date of Death $61,267.19 Accrued Interest $ .84 y, Total ------------=------------------------- $61,26$.03 .,> 7 i d ~. ' ~' V ~Y,. ,, ~= ..~ REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER Pfluger, Magdalen M 21-12-0686 If an asset was made Joint within one year of the decedenYa date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A• Michelle C. Koons 121 North Saint Johns Drive, Camp Hill PA 17011 Friend B. C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % of DECD'S INTEREST DATE of oEAni VALUE OF DECEDENT'S INTEREST ~ ~ A. 04/05/06 M&T Bank, Acct. Number XX)(X)0000(9838, Savings 61,268.03 50 30,634.02 2• A. 11/01/07 Susquehanna Bank, Acct. Number XXXXXX2182, CD 68,609.60 50 34,304.80 3• A. 05/29/07 Sovereign Bank, Acct. Number XXXXXX2003, CD 46,669.61 50 23,334.81 4• A. 10/27/10 Members 1st, Acct. Number XXXX90-00, Savings 5.00 50 2.50 5• A. 01/27/10 Members 1st, Acct. Number XXXX90-41, CD 34,053.45 50 17,026.73 6• A 03/27/07 Members 1st, Acct. Number XXXX90-42, CD (roll-over from 7,897.34 50 3 948 67 © xxxxxx~nl5t , . 7• A. 09127/10 Members 1st, Acct. Number XXXX46-42, CD (roll-over from XXXX46-41) 18,508.72 50 9,254.36 TOTAL (Also enter on line 6, Recapitulation) I S 118,505.89 (If more space is needed, insert additional sheets of the same size) "„~"" ,• ~-~. - ~ ~'~' - G r ~ ~ o ~ o REGULAR SAVINGS ACCOUNT: Account Number/Suffix 400790-00 D-ate Account Established 10/27/2010 Principal Balance at Date bf Death ~ $5.00 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest $5.00 Name of Joint Qwner Michelle C. Koons Date Joint Ownership Established 10/27/2010 CERTIFICATES OF DEPOSIT: Account Number/Suffix 400790-41 400790-42 D-ate Account Established 01/27/2012" 03/20/2012 Principal Balance at Date of Death $34,046.59 $7,895.75 ' Accrued Interest to Date of Death $6.86 $1.59 Total Principal and Accrued Interest $34,053.45 $7,897.34 Name of Joint Owner Michelle C. Koons Michelle C. Koons Date Joint Ownership Established 01/27/2012 03/20/2012 "Rollover from certificate 400790-40, originally established 10!27/2010. PRIMARY OWNER: CERTIF_I_CATES OF DEPOSIT: MICHELLE C. KOONS Account Number/Suffix 378346-42 D-ate Account Established 05/01/2012" Principal Balance at Date of Death $18,504.99 Accrued Interest to Date of Death $3.73 Total Principal and Accrued Interest $18,508.72 Name of Joint Owner Magdalen M. Pfluger Date Joint Ownership Established 05/01/2012 `Rollover from certificate 378346-41 , originally established 09/27/2010. Estate of: MAGDALEN M. PFLUGER Date of Death: 08/08/2012 Social Security Number: 191-12-5281 5000 Louise Drive P.O. Boa 40 Mechatucsburg, EMBE S 1sT FEDERAL CREDIT UNTO t ~ ~ `~ ~~ anielle A. Kline Lending Insurance Support Specialist July 17, 2012 MQ -e; - 17055 (800) 283-2328 www.memberslst.org ~~ ~, . ~ ,: V~ July 12, 2012 COYNE & COYNE, P.C. 3901 MARKET STREET CAMP HILL, PA 17011 Susquehanna Bancshares, Inc. 26 North Cedar Street P.O. Box 1000 Lititr, PA 17543-7000 h Tel 1.800.311.3182 Fax 717.625.4478 RE: Magdalen M. Pfluger DOD: 06/08/2012 SS#: XXX-XX-5281 Tracking # 281918 To Whom It May Concern; In response to your letter of July 5, 2012, here is the above customer account information as of June 8, 2012. Account #1 Account #2 • Account Title: Magdalen M Pfluger Michelle C Koons • Account Type/# CD/ 3000062182 • Date Opened /Maturity 11/01/2.007-09/01/2012 • Interest Rate: 1.243000% ~ Account Balance*: $68,586.31 • Accrued Interest: $23.29 • YTD interest: $353.28 *Account balance does not include accrued interest. ® There is no safe deposit box in'the name of the decedent. ^ There is a safe deposit box # in the name of the decedent located at the ~ ~ ` ' {,.~ "~ ~'~:.. '.3 Account #3 • REV-1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATNE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Pfluger, Magdalen M 21-12-0686 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Myers-Hamer Funeral Home, Inc, Funeral Expenses Above Insured Amount 1,325.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City .State Zip Year(s) Commission Paid: 2. Attorney Fees 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 91.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 500.00 ~. Estate Advertisement -Patriot News 102.02 s. Estate Advertisement -Cumberland Law Journal 75.00 s. Filing Fee Inheritance Tax Return 15.00 ~o. Postage 90.00 ~ ~ ~ Estate Checks 10.00 See attached continuation sheet 2,020.00 TOTAL (Also enter on line 9, Recapitulation) $ 9,228.52 (If more space is needed, insert additional sheets of the same size) ESTATE OF: Pfluger, Magdalen M SCHEDULE H Continuation Sheet B.12 Reserves $2,000.00 B.13 Sovereign Bank Service Fee for DOD Balance $20.00 Subtotal $2,020.00 FILE NUMBER 21-12-0686 REV-1513 EX+ (i1-08) ~ ~ pennsytvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ~ BENEFICIARIES ESTATE OF FILE NUMBER Pfluger, Magdalen M -„ ,~ ~coe NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Michelle C. Koons, 121 N. Saint Johns Drive, Camp Hill PA 17011 Friend 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Church of the Good Shepherd, 3435 Trindle Road, Camp Hill PA 17011 $5,000.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ $5,000.00 ~~ inure space is neeaea, inser[ aomtlonal sheets Df the same size. it ~~. ~4 i ' _, . . • ~.W..~~~_:.. .. '` ~' CERTIFICATE OF ~ GRANT OF LETTERS No . 2012- 00686 PA No . 21- 12- 0686 ~s to to Of : MAC~DALEN M PFLUGER /First, Middle, Lestl Late Of : LOWER ALLEN TOWNSH/P CUMBERLAND COUNTY Deceased Social Security No : ~ 191-12-5281 WHEREAS, on the 18th day of June 2012 an instrument dated July 14th 2009 was admitted to probate as the last will of MAG~ALEN M PFLUGER (First, Middle, Lastl late of LOWER ALLEN TOWNSH/P, CUMBERLAND County, who died on the 8th day of June 2012 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FA~RNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: M/GREECE C KOONS who has duly qualified as EXECUTOR(R/Xl and has agreed to administer the estate according to law, all of which full y appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VAN/A. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 18th day of June 201 ~ ti * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) C; 7 ~. 3= - .~~~--.-.-a:^.n .: ~..~~ <I~ V LAST W~,L ANA TESTAI~IE~ ®F ~ ~ ~, _ -.-, MAGI~ALIEN M. PF'LLTGER ~z~~ ~ ~; -_~ C ~'" t ! Mme- I, MAGDALEN M. PFLUGER of Ham den Townshi C ~ ~ ~ ~'c-` p P~ uinberland County, Per~ylvania,~ declare this to be my Last Will and revoke any will or codicil previously made by me. ITEM 1: Upon my demise, I direct that my body be released to Myers-Hazner Fu Home, 1903 Market Stree C neral t, amp Hill, Pennsylvania where I have prearranged and prepaid my funeral and burial services. I direct that a funeral Mass of Christian Burial be celebrated at Goo Catholic Church, 3435 Trindle Road C d Shepherd amp Hill, Pennsylvania. w IT-2_ I direct that my funeral expenses be paid as soon as practical after m death ITEM 3: Y ' w I direct that all taxes and interest and penalties thereon that may be assessed in ..~, a., ~ consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be aid f ~` W my residuary estate as a part of the expense of the admini p rom _~ strahon of my Estate. .a' C7 IT~_ I give, devise and bequeath FIVE THOUSAND DOLLAR `~ ~ GOOD SHEPHERD CATHOLIC CHURCH 3435 S ($5,000.00) to Trmdle Road, Camp Hill, Pennsylvania. ITEM 5: I give, devise and bequeath all the rest, residue and remai every nature and wheresoever situate, together with insurance thereo nder of my estate of n, to my friend, MICHELLE C. KOONS of 121 N. Saint Johns Drive, Camp Hill, Pennsylvania 17011 provided she surviv b thi es my death Y rty (30) days. Should Michelle C. Koons predecease me or fail to survive my death b thi days, then I give, devise and bequeath. all the rest, residue and remainder of my estate of e Y ~ (30) very nature and Page 1 of 6 -~~:, , ~. ~: ~~ ~ .~ wheresoever situate, together with insurance thereon, tq the Good Shepherd Catholic Church, Camp IHi'll; Pennsylvania. ,, ITEM 6: _~ My Executrix or her successors shall have the following~powers in addition to those given by law to be exercised by her in her absolute discretion, which powers shall be applicable to all property held by her, effective without the order of any court and until the actual distribution of all such property: ' a. To retain any investments at discretion including stock of any corporate fiduciary hereunder or of a holding company controlling it; b: To invest and reinvest in the executrix's discretion as permitted under Act 28 of 1999, as 'amended, the "Prudent Investor Act," with the specific right to invest in stocks, bonds and real estate, including non-income producing residential real estate for the occupancy of any present income beneficiary or beneficiazies, anal in? such diversified, proprietary money market and mutual funds, including such mutual fiznds of any corporate fiduciary hereunder or those of any successor or affiliated corporation or a holding company controlling it, as my executrix deems appropriate; ~. To seIl, to grant options for the sale of, or otherwise convert any real or personal property -or interest therein, at public or private sale, for such prices, at such. time, in such manner and upon such terms as they may think proper, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof without liability of any purchaser to see to the application of the purchase money; d. To borrow money and to secure the repayment thereof by mortgage of real or personal property, pledge of investments or otherwise, without liability on the part of the lenders to see to the application thereof; ~ e. To compromise claims by or against my estate or any trust created hereunder; Page 2 of 6 .~ 1 s. f. To allocate and distribute different kinds or disproportionate shares of property or ` a .. undivided interests xn property among beneficiaries or trusts, in cash or in kind, or partly in each; Fg. To register investments in the name of a nominee or to hold the same unregistered in such form that they will pass by delivery; h. To join in any recapitalization, merger, reorganization or voting trust plan affecting investments; to deposit securities under agreement; to subscribe for stock and bond privileges; and generally to exercise all rights of security holders; i. To manage, operate, repair, alter or improve real estate or other property, and to lease real estate and other property upon such terms and for such period as my executrix deems advisable even for more than five (5) years and beyond the duration of any trust; , j. To deduct administration expenses upon either the federal estate tax return or fiduciary income tax retuni with or without adjustment as between principal and income, as my corporate or disinterested executrix shall determine; k. To associate with them in the absence of a corporate fiduciary, an accountant, custodian and investment advisor, and other agents and to compensate them from. principal or income or both, as my executrix shall determine, such compensation to be a reduction of the compensation of my executrix; 1. To associate with her at any time, in her absolute discretion and of her choice, a corporate fiduciary which shall have the same powers as my executrix, such designation by my executrix and acceptance by a corporate fiduciary to be in writing; _ m.. To combine, without prior court approval, any trust herein with any other trust with substantially similar provisions, although such- other trust may have been created by separate instruments and by different persons, and, if necessary to protect different future interests, to value the assets at the r time of such combination and to record the proportionate interest of each separate trust in the combined Page 3 of 6 "Y. _ _ - , fund; provided however, that no such combination shall be permitted if the effect of such. eoinbuiatioii i w, would be (1) to violate the applicable rule against perpetuities; (2) to disqualify any interest in one or' ``~, . -more oh"such trusts for a deduction for federal estate tax purposes which would otherwise be allowable; or (3) to cause the loss of the exempt status of one or more of such trusts from the imposition of the .generation-skipping tax; I f n: To exercise any stock options which they may receive; to borrow such funds from any source as my executrix may deem necessary for the exercise of such options; and to pledge assets as my executrix deems appropriate for this purpose; t - o. No trustee shall be required to qualify before, be appointed by, or, in the absence of a t ' breach of trust, account to any court (and failure to account alone shall not be considered such a breach}; nor shall trustee be required to obtain the order or approval of any court in the exercise of any power or decision granted hereunder; . p. To allocate any generation-skipping transfer tax exemption from the federal generation- skipping transfer tax to any property to which I am deemed the transferor under the provisions of Section 2652(a} of the Internal Revenue Code of 1986 and its successors, including any property transferred d under my will and any property not in my probate estate and any property transferred by me during life as ~ to which no allocation was made prior to my death, to the extent necessary to cause the inclusion ratios ~~ i .applicable to such transfers to be zero; q. To disclaim any interest in property without court approval; and r. To do all other acts and things necessary or appropriate in the management, administration and distribution of my estate or trust. ITEM 7: In the event any legatee or devisee named in this will dies under such r circumstances that there is not sufficient evidence to determine absolutely where such legatee or devisee Page 4 of 6 ~, ~- J survived me, I direct such legatee or devisee shall be presumed to have predeceased me and devise and_.. A " -~ . bequeath the gift in favor of that legatee or devisee to such persons and in such manner and in such' proportions as set forth in this will for distribution if the legatee or devisee predeceased me. ITEM $: ` ITntil distributed, no gift or beneficial interest shall be subject to anticipation or 1, ~` r t voluntary or involuntary alienation. TTEIVI 9: I appoint my friend, MICHELLE C. KOONS, Executrix of this my Last Will. Should my friend, MICHELLE C. KOONS fail to qualify or ceases to act for any reason as my Executrix, I appoint my friend, LYLE M. KOONS, JR., of 121 N. Saint Johns Drive, Camp Hill, Pennsylvania 17011 alternate Executor of this my Last Will. ITEM 1U: I direct that my personal representative or her successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. 9 IN WI'T'NESS WHEREOF, I have hereunto set my hand and seal to this, my Last Wi11 and Testament, this ~ day of , 2009. ,~ti, MA ALEN Ivi. PFL GE Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, ,,, . have hereunto subscribed our names as attesting witnesses. ,.rt..- /-'t • ,~ y~ll~rr~-~.~ residing at ~d , P l ~~ t" t d ~ ~ ~~siding~t -- l i ~ Page 5 of 6 ~" a ,.~`.! t'r' _ ~,J _ _ ~s ~. GOMIvI;1~N~TJEAL.TH OF PENNSYLVANIA ) ss: COUNTY OF CUMBERLAND ~ ) _i ~. ~4'e, MAGDALEN M. PFLUGER, r ~`li.ru. i lam-=~~ .'~-~1.f.~C.~ , acid ~Lr~ ~R~ {~, -tom ~ ,the Testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the will as witness and that to the best of his or her lrnowledge, the Testatrix was at the time eighteen (18) years or older, of sound mind and under no constraint or undue influence. Witness M. Subscribed, sworn and aclrnowledged before me ~ by MAGDALEN FLUGER, the Testatrix, and subscribed and sworn to before me by ~~ ~ ~~-a4~~ and f'~t~ ~ ~~--~ the witnesses, this _ day of , 2009. ., r ',',~i ?. t.Oli1M0111W~~Nic~R~ ~ ~1l1it ar~i! - iy-.. gage 6 of H@~-1 ~~~~ - Lrsa Maria Come, ~Jotuy F'v'bii an~pden.~awnsh~p~. ~Eumtr~rlend County ' ~rfio!~lnr.~~b~r,FacA, ~ra~s_J:ue~ 1~n~:~01? . . .. ~~Po ~~