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HomeMy WebLinkAbout02-22-131505611180 REV-1500 ex(d2_,,,tF° OFFICIAL USE ONLY PA De artment of Revenue Pennsylvania Coun.,I Code Year File Number P DEFFRiMEXTOFREYENVE `) Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280801 n , I' ~/~ G Hartisburg PA 17128-0801 RESIDENT DECEDENT rn t J ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 07222011 X1121931 Decedent's Last Name Suffix Decedent's First Name MI FISHER SYDNEY R (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 BOXES BELOW © i. Original Return ~ 2. Supplemental Return Q 3. Remainder Return (Date of Death Prior to 12-13-82) 4. Limited Estate Q ba. Future Interest Compromise (date of 0 5. Federal Estate Tax Return Required death after 12-12.82) ® fi. Decedent Dietl Testate Q 7. Decedent Maintained a Living Trust ~ e. Total Number of Safa Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) Q 4. Lidgaaon Proceeds Received Q 10. Spousal Poverty Credit (Date of Death Q 11. Election to Tax under Sec. 9113(A) Between 12-31-91 antl 1-1-95) (Attach Schetlule O) CORRESPONDENT -THIS BECTON MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTLiL TAX INFORMATION SHWLD BE DIRECTED T0: Name Daytime Telephone Number ROBERT G. FREY 7172435838, First Line of Address 5 SOUTH HANOVER ST Sewnd Line of Address City or Post Office CARLISLE State ZIP Code PA 17013 W ~ T mxc, ~' mar rv D z ~ f V '~ V= 7c o ~ ~ ~ ca o ~1. ~ O ~ I-~ ~ rV m n O 0 rn CJ O -rl 'n C7 frT O ~'1 Side 1 L 1505611180 1505611180 J ja Corespondent's a-mail address: RFREYaFREYTILEY.COM Under penalses of perjury, I deGare that I nave examined this return, inUuding accompanying schedules antl statements, and to Me best of my knowledge and belief 1505611280 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: SYDNEY R FISHER RECAPITULATION 1. Real Estate (Schedule A) ........................................ . 1. 14 0 0 0 0 . 0 0 2. Stocks and Bonds (Schedule e) ................................... . 2. 13 5 2 . 0 0 3. Closely HeW Corporation, Partnership or Sole-Proprietorship (Schedule C) .. . 3. NONE 4. Mortgages and Notes Receivable (Schedule D) ....................... . 4. N 0 N E 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ... . 5. 26063.00 6. Jointry Owned Property (Schedule F) Separate Billing Requested ..... .. 6. N 0 N E 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ..... .. 7. NON E 8. Total Gross Assets (total Lines 1 through 7) ........................ .. 8 167415.00 9. Funeral Expenses and Administrative Costs (Schedule H) ............... . 9. 38118.00 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) . , ......... . 10. 8 5 9 4 . 0 0 11. Total Deductions (total Lines 9 and 10) ............................ . 11. 4 6 712.0 0 12. Net Value of Estate (Line 8 minus Line 11) .......................... . 12. 12 0 7 0 3 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... . 13. 0 . 0 0 14. Net Value Sublect to Tax (Line 12 minus Line 13) .................... .. 14. 120703.00 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. 0.00 16. Amount of Line 14 taxable at linealratex.o 45 120703.00 1s. 5431.64 17. Amount of Line 14 taxable at sibling rate X . 12 17. 0 , 0 0 tA. Amount of Line 14 taxable at collateral rate X .15 t8. 0.00 19. TAX DUE .......................... ............................. 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 1505611280 Side 2 1505611280 5431.64 J REV-1500 E:X (FI) Page 3 Decedent's Complete Address: 21-11A564 File Number 219-28-0564 DECEDENTS NAME SYDNEY R FISHER STREETADDRESS 148 CRAIN DRIVE CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, line 79) (1) 5431.64 2. CreditslPayments A. Prior Payments 7500.00 6. Discount Total Credits (A + B) (2) 7500.00 3. Interest (3) 135.84 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 1932.52 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 Make check payable to: REGISTER OF WILLS, AGENT p pp~~d~ q., , ~'r1+ii'~i"ih d G i :a 3~,itwy (~ a ' kt' r kid~E' ' n k rp ~ a . t v a~ c.~cw,y~ °~i ~ 0h S' S^ a ...~ t" ' .~'' [,pF{~` { `' ~', ae,j~i ,{s`c2~,.sk )xt~k ,d .,>',~k4'~s.~~+;'mi1 ,(f..:~h~4,,,i.~.r)f 2 .,,~ .~ 9 ,, firi.~" .. .4 ws7: .~a~ . « 3 gw. kgry, , c1,,..s ., ~..::,.. r_ a,..,~}, ., n1 t,. ,, ,I, ir,>st N~..n.dstt4 ..~s~sts ~,,,,:- PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred ................................................................................. ...... b. retain the right to designate who shall use the property transferred or its income .................................... ...... c. retain a reversionary interest ..................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ............................................................ ...... 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................... ...... ^ 3. Did decedent own an "in trust for' or payable-upon-0eath 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 lS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. °, ~? r : , ~,: Ma + r ~r} rtK 71 jai 3~ a )~~~. P,i,IVs ~t,~ , rei i~ ifs'. _ a`isii s+(q3 ti ~~. _s ,~{ ~.' a ry sr i s v Its I~vR,f ss s~}i d"s~ ~ s v sf ~ For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and fling 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. §9t 16(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)J. • 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 wmmon with the decedent, whether by blood or atloption. REV-1502 EX+ (Oi-10) Pennsylvania I SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE Sydnev R Fisher 21-11-0564 All real properly owned solely or as a tanaM in common moat be repoKed at fair market value. Fair market value is defined as the pots at which property vrould be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. If more space is needed, use additional sheets of paper of the same size. REV-1503EX«(6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN Sydnev R Fisher All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM shares of E)ocon common stock, VALUE AT DATE 1,352 (If more space is needed, insert additional sheets of the same size) REV450H EX+(t1-10) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Sydnev R Fisher 21-11-0564 Include the proceeds of litigation and the date the proceeds were received by the estate. If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(t 0-09) SCHEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Sydney R Fisher Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. Hoffman Roth Funeral Home 9,658 2. Carlisle Memorial Service 2,695 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) SVeet Address city Year(s) Commission Paid: 2. 3. Attorney Fees: Family Exemption: (If decetlent's address is not the same as claimanCS, attach explanation.) Claimant 3,000 SUeet Atldress Ciry Slate ZIP Relationship of Claimant to Decedent 4. Probate Fees: 323 5. Accountant Fees: 6. Tax Retum Preparer Fees: 7. Advertising in the Sentinel and Cumberland Law Journal 275 8. Expenses of Real Estate sold 22,167 State ZIP TOTAL (Also enter on Line 9, Re If more space is needed, use additional sheets of paper of the same size. REW15121.X+112-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMtlCK Sydnev R Fisher Report debts Ineurted by the decedent pdor to death that remained unpaid at the date of death, tneluding unrelmbureed medlwl expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Mount Rock Inpatient Services, final medical bill 69 2. Discover Card fumed over to dcm Services for collection 8,438 3. Mt. Rock Inpatient Services 69 4. CenturyLink 9 5. Comcast 9 TOTAL (Also enter on Line 10, Recapitulation) S 8,594 dditional sheets of the same size. Personal Income Tax e-Services Center Penalty and Interest Calculations CALCULATION DATES- 4/22/12 TO 2/21/2013 TAX DEFICIENCY $ 5,431.64 CALCULATED INTEREST $ 135.84 BALANCE AS OF 2/21/2013 $ 5,567.48 ( Start Over ~ 2/21/13 11:46 AM hops://www.doreservices.stata.pa.us/pi[services/Default.aspx Page 1 of 2 Nroperty Mapper Cumberland County, PA ,e w,. ff S mi 148 GRAIN DRIVE PIN: 29-16-1094-038 Deedbook: 0021I-00981 Owner: FISHER, SIDNEY R & SHIRLEY Land Use Code: 101 Property Type: R Acreage: 0.21 Square Feet: 1396 Taxable Status: T Clean & Green Status: Land Assessed Value $: 25900 Building Assessed Value $: 114100 Total Assessed Value $: 140000 Sale Price $: Sale Date: Year Built: 1957 Municipality: NORTH MIDDLETON TWF Height in Stories: 1 Type of Dwelling: DETACH Primary Exterior: Aluminum Basement Percentage: 75 Air Conditioning: NO Total Rooms: 8 Bedrooms: 3 Full Bath: ]. Half Bath: Copyright 2011 Esri. All rights reserved. Tue Feb 12 2013 01:49:57 PM. OMB Approval No. 2502-0265 A. Settlement Statement (HUD-1) 1. ^ FHA 2. ^ RHS 3. ^ Conv. Unins. 8~'~ ~u0m~ber: 7. Loan Number: 8. Mortgage Insurance Case Number: 4. ^ VA 5. ^ Canv. Ins. C. Nola: Thb form is Nmishe0 to flNe you a statement x aGUal aealemen[ mite Amounts paq to end Oy ma aamement agents am shown Items marked '(p.o.c)" svero pak oWitle ms Goring; they art shown hero br Inbrtnaticnal purpmae antl aro not InGuded In me totals D. Name 8 Adtlress of Borrower. Richard G. Memck, Brenda L. Memck 1970 Douglas Dave, Cadisle, PA 17013 E. Name BAddrass of Seller: Estate of Sydney R. Flsher, SeU T. Fishr, Fxemlor 158 Crossroads Schad Road, Naaville, PA 17241-9570 F. Name 8 Address of Lender: G. Property Location: 148 Crain Drive Cadisle, PA 1707 North Middleton Township H. Semement Aganl: Bamstem LaM Ahsirxl Company 3310 Markel Sheet, Camp HIII, PA 17011 717-7fi18190 I. Sealement Date: OZ/2Y2013 Disbursement Date: 07/2Y2013 Place of SetBement: 183 N. Hawver Slmet, Cadisle, PA 17013 TitleExpresa Printed 07!20/2013 al 10:01 am by JE ~• ~ __._ _ 100. Greta Amrrm Dus fmm 8ortdwar.. 100. Gmu Amdurrt Dgab Stlbr- 101. CantraG sales price B5, .W 401. Cm0ad saes price 85, .W 102. Pemma 102. Pommel 707. Semement dmrges to barroaer (line 14001 2,417.44 103. 10d. 404. 105. 405. Ad usimenb fx hams rid sellr In advance Ad ashrams br items aid b eater In advance 106. Ciryftown Wes to 408. Cityftovm taxes b 107. County Wes b 407. County taxa9 to 708. Schad Taxes 0781801310 061308013 570.85 400. Scholl Taxes 021218013 ro Ofi1308013 570.65 109. 409. 170. 410. 117. 411. 112. 412. 120. Grose Amount Dua hom Barrosver 87,988.09 420. Gross Amount Due b Seller 85,578.85 200. Amounb Peld r In Bahatlm 8orrovnr 500. RMUCtlons b Amoum Due to Sallr 201. Oepcai(ar eameet molrey S,i7(p.00 501. as deposit (see insWdbns 202. Principal amounldnew bents! 502. Settlement chargesbseller (line 1400) 17,298.72 203. Existin baNs taken su 'tttto 503. Fxlatl to s Wxc ell to 204, 504. Pa o8dflmt ban 205. 605. Pa off d semntl mod a loan 20fi. 506. 207. 507. 208. 506. 209. 509. Ad uatmenb forilems un old aNlx Atl uabmnb for kama un old aa8er 210. ityftown races to 510. CNydawn Was to 211. Cmnty Wes 01N180131a 02/2112013 53.58 511. County Wes OiN18013 to 0281/2013 53,58 212. SrhaY Tares to 512. Shcad Tacos to 213. 513. 214. 574. 215. 515. 216, 576. 217. 517. 218. 516. 219. 519. 220. Tmal Paid Ifor Borrovar 3,037.58 520. Total Re0uclbn Amount Dua Sallx 17,352.30 J00. Cash x Sealement homRO Sortowx 800. Cash k Satlbment tolhom Selbr 301. Gross amount due from b0noaer (line 120) 87,988.09 601 Grose amount due b salx gins 420) 85,570.65 302. Less amounts pad bydorbprowx (Are 220) 5,05358 fi02. Less reductions in amount due salx (line 520) 77,352.30 307. Cuh ©From ^ To Bmrowx 82,930.51 883, Cash ^X To ^ From SNIx 88,218.33 µ~µ~n~a.n. a~,.,.v.na.e~.,.,a.. ra®w.m.we...,m.u. ame..~nmw.w,..-m. Previous editions are obsolete Page 1 of 4 HUD-1 milation of Lines 1101, 1103 and 1104 Name of Bortower: Richard G. Merrick Brenda L Merrick Name of SNler: Estate of Sydney R. Fisher Seth T. Fisher, Executor File NUmher 13-01-B-27090 TRIeEiyresa Prepared 01/19/2017 M 10:40 sm note: This page is furnished to give you en itemization of the amounts shown on Lines 1101, 1103 and 1104 of the Settlement Statement (HUD-1 ). This page accompanies but Is not a part of the settlement statement. If a discrepancy exists, the infarmetlon shown on the Settlement Statement (HUD-1) applies. ti~[N'.,~1dXB ,. ~"$,Q.(T 8 ~ WR ttc, S~Ytt sue, ~ , ' ; ', ~. ~. ,~ fit::, 1100: TW%C[ a "` w.~ ~ 7 ''* u ' ...at. { e rv . ~ ~~ s~~ a R: r,-H 1101 Title servrxs ane lentlers tlna insurance 10.00 ~ f `.. .x a. Fees 1 5.00 b. Ware Fee 500 c. 10.00 1702. SeWanenl or dosin fee 1103. lTsners nne insurance Pd 5 817.50 a17.50 1106. Landers li0e insurance (Taal 1103 «11041 1105 LenQeh lPoe Gmi[~?A 3 w.°u ~~r - "'+=.p,„ ii,. 1108, OvmN,tlOe 01Y1:1 1100,W.vn^.'S.lz~k ' m' w~'J''J'!ci l ':`.C`.`;: 1tO7,~A 5 dMBe (o(a'JItl91 Ntal ~. ". mx +Fat4s+dtl»,1Tnh 1108 0;1denMlefapanosdf,0ia""tMal lftlsim0ianm~. r911iih„ ~u-'":k11Z:6k" i",.w~~'tTnelnDr+a108t ~,._~ +~ 7109. 7170. 1171. 1112. 1 u,-.e,: YA Yr' `F`yTa "n ~~e AJ +^x. 5 1100. 71tle Cfi' WAtlt`P'" ,.:, " -"; ,~y*34, . 9t ..."`~i'c'"R`x 4'w".`!k °-C s~"~`~ °~F$C orG.'reAlt~ `. ±,v,. bL'(rie~111ft' V• "s' 3. 1101. Tine servirRS ane leneefs tltla insurance S a. Notary Fees to tines McBeth 5.00 5.00 b. Wire Fee to Banisters Land Abstract Wue -Hbg 5.00 5.00 ~~.~ a - ,10 '-s~ ~ s .. 1aoo.,a, :*~, s ~.~. XOM Historical iMCes I Exxon Mobil Corporation Common Stock -Yahoo! Finance 10/20/11 3:18 PM New UseY! Register Sign In Help Make Y! My Homepage Mail My V! I Yahoo! Search _,~: -Search Web I ~~. _._._..... _.__--.._ ~ Dow T' 0.29 % Nastlaq ~ 0.21 NEWT HOME iNVESTiNG NEWS PERSONAL FINANCE MY PORTFOLIOS EXCLUSIVES ~~ GET QUOTES i ~ e ~+~roh _ ~ i 'n _3 :, se I! -. u~rs Exxon Mobil Corporation (XOM) At 3D2PM EDT 7B.B$ 'h U.65 (0.70°!aj e r ' ~ ~ XOM e., a ~ ~~~ Historical Prices Set Date Range Start Dah: [ 1 ,2011 ~~. EB. Jan 1, 2010 End Date: t APr ... 4 20~' Cei'Prlces(`. Prices Date Apr 4, 2011 Apr 1, 2011 lr"IDOwnload to Spreadsheet Currency in USD. ~ ~~~ ~ A~;~ Get Hlstorkal Pricaz for. '~ CD`s Daily (~Weekty QManihty QDividends Ony Firsl Previous Next Last Open High Low Close 84.2fi 84.93 84.07 84.87 84.72 84.84 84.77 84.68 'Close puce adlusted for dMdends and splRs. .,/~ C.d's.~~. Volume Adj Close' 13,096,100 83.84 15,631,500 83.66 First Previous Next I Last ~y..sos AdChoinwzi: ht[p://Fnance.yahoo.com/q/hp?s=XOM8a=0386=1&c=2011&d=038e=48f=2011&g=d Paqe 1 oF2 a~~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (303)934-2955 August 31, 201 I Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Re: Estate of Sydney R Fisher Social Seclrrity: 219-28-0564 Date of Death: 7uly 22, 2011 Dear Sir or Madam: Per your inquiry on August 18, 2011, 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 Account Number Ownership (Namzs of) Opening Date Balance on Date of Death Accrued /nterest Total Checking Account 9850787541 Sydney R Fisher 0521/10 $21,232.54 $ 02 $21,232.56 For any additional information on the above accounts, induding ownership and any changes, dosures and/or reimbursement of funds, please cell the High StreM Carlisle Of6m et #717.1A0-0536. We were unable to locate any safe deposit box for the above-mentioned decedent This letter does not tndude any aocarnfs N which the deceaxrl may Lava been tisltd as Power of Attorney, (.tistodian of Uniform 11anr6ers, Represrntative Payee, or Trus[ee under a Written Agreement Sincerely, Tammy Spencer Adjustment Services SIN ~1.. ~ services J6O1 PENN AVE S, SunE A600 MINNEAPOLi$, MINNESOTA SS423-SOO4 TELEPHONE 612-243-8620 HOUfS(CT) FAx 877-326-8784 TOLL-FREE 877-326-5681 October 11, 2012 RE: Estate of: Our Client: Account No: Unpaid Balance: Reference No: Dear Sir or Madam: SYDNEY FISHER Discover Bank ************6503 $8438.03 7661675 7:OO am-9:OO pm M-TH 7:OOam-S:OOpmF 8:00 am - 12:00 pm S This letter is In response to information we received regarding the Estate of SYDNEY FISHER. You have indicated that the Estate currently lacks sufficient funds to satisfy this claim in full. In order to respond appropriately, we need you to verify this fad. Please send us an inventory showing the assets and debts of the Estate or documents showing that the Estate is insolvent. We are seeking payment from the estate of the decedent. We are not requiring you to use Individual assets or those owned jointly with the decedent to pay the amount the decedent owed. Please notify us if additional assets are discovered. Please forward this information via fax 877-326-8784 or mail to the address above. Cordially, DCM Services, LLC This company is a debt collector. We are attempting to collect a debt and any information obtained will be used for that purpose. Calls may be monitored or recorded for quality assurance purposes. NOTICE: SEE REVERSE SIDE FOR IMPORTANT INFORMATION -Side 1 of 2- ""Detach Laver Portion and Rsturn wRh Payments" DCM SERVICES, LLC October 11, 2012 #BWNJGZF #1651728428875888# The Estate of SYDNEY FISHER C/0 ROBERT G FREY 5 S HANOVER ST CARLISLE PA 17013-3307 7601 PENN AVE S, SUITE A600 Reference #: 7661675 Client ID: DISC31 • MINNEAPOLIS, MN 55423-5004 Unpaid Balance: $8438.03 ADDRESS SERVICE REQUESTED Checks Payable to: Discover Bank ~~M~~~~~hb~~~~~~~fl~b~~~~~~~~~~~N~~~~~~hn~~~N~~~ Amount Enclosed: $ 1851'!-194 DCM Services - Payment Processing PO Box 9317 Minneapolis MN 55440-9317 ~i~r~u~r~u~u~1~u~~~ni~l~mi~~iml~~ui~n~~~~u1~1~n1~ 7661675 6503 tast7-7set-+9a .~ ~--- ~zt I1 ~z~ c~ e~t~trrrtert~ I, SIDNEY R. FISHER of 148 Crain Drive, Carlisle, Cumberland County, Pennsylvania, hereby make, publish and declare the following to be my Last Will and Testament, revoking any and all Wills and Codicils by me at any time heretofore made. FIRST: Place of Interment: I direct that my remains shall be interred in Burnt Cabins, Fulton County, Pennsylvania. SECOND: Declaration of Interest: I declare that my beloved wife, SHIRLEY R. FISHER, and I own all our furniture, rugs and other household effects, including all automobiles, as tenants by the entireties, and the same shall pass to her absolutely, excluding those items in Paragraph SEVENTH, which I declare to be mine. THIRD: Payment of Debts: I order and direct that all my just debts and funeral expenses be paid as soon as can be convenient ly done after my decease. FOURTH: Payment of Taxes: I direct that all estate, inheritance, succession and other death taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out ofthe principal of my general estate, as if such taxes were administra tion expenses, without apportionment or right of reimbursement. FIFTH: Disposition of Estate to Wife: I give, devise and bequeath all of the zest and remainder of my estate to my beloved wife, SHIRLEY R. FISHER, provided that she survives me by sixty (60) days. SIXTH: Residuary Trust: If my said wife should pre- decease me, or fail to survive me by sixty (60) days, then I give, de- vise and bequeath all of the residue of my estate, both real, personal and mixed, wheresoever situate to FARMERS TRUST OF CARLISLE, Carlisle, Pennsylvania, as Trustee, IN TRUST, to be held, administered and dis- i tributed in accordance with the following provisions: ~ O T C_ ... a __ ~ -_ T; _,~ cv ~ __ ,. -_ C7 .... t. T~ ~, L~ A. Payment and Distribution of Income and Principal. 1. Administration of Single Family Trust. The entire trust estate shall be administered as Trust until no child of mine is living who is under the age of (18) years. Until that time the Trustee shall apply the net income and principal of the trust estate as follows: a.) So long as any of my children are under the age of eighteen (18) years, the net income of the trust shall be paid to, or applied for the benefit of, any and all of my children at such times and in such amounts as my Trustee shall in its discretion deem necessary for their support, welfare, main- tenance, and education, the Trustee may invade the principal of this Trust for this purpose; payments o£ income or principal to a child, pursuant to this paragraph shall not be taken into account in any later division of the trust estate into shares for distribution to my children, or children of a deceased child of mine. b.) The Trustee may pay more to, or apply more for some beneficiaries than others and may omit distribution to some beneficiaries entirely during the continuance of the Trust. c.) The Trustee, in exercising its discretionary authority with respect to the payment of income or principal of the trust estate to any beneficiary, shall take into consideration any income or other resources available to such beneficiary from sources outside of this Trust that may be known to the Trustee. The Trustee may accept as final and conclusive, the written statement of the beneficiary receiving payment as to other available income or resources. The determination of the Trustee, with respect to the necessity o£ making payments out of income or principal to any beneficiary, shall be conclusive on all persons how- soever interested in the Trust. d.) The Trustee shall accumulate and add to principal any net income of the Trust not paid out in accordance with the discretion hereinabove con- ferred on the Trustee. e.) In the event any child of mine predeceases me, or dies prior to the termination of this Trust, the interest of such child in the Trust shall cease; except that if such deceased child of mine is sur- vived by any children, then the Trustee may pay net income of the Trust to, or apply the same for the benefit of such children of a deceased child of mine in such amount or amounts as the Trustee., in its sole discretion, may determine for support, welfare and maintenance. Payment of income or principal to a child of a deceased child of mine pursuant to this paragraph shall not be taken into account in any later division of the trust estate into shares for distribution to my children, or children of a deceased child of mine. 2. Termination and Distribution of Trust. When no child of mine is living who is under the of eighteen (18) years, the Trust shall terminate and the Trustee 1 immediately distribute the balance of the trust estate in equal es to my children then living. However, if any child of mine not living, has issue then surviving, an equal share o£ the trust to shall be distributed to the then surviving issue of each such child of mine, per stirpes and not per capita. 3. Alienation and Attachment of Beneficiary's Interest. No beneficiary or remainderman of this Trust shall e any right to alienate, encumber, or hypothecate his or her intere the principal or income of the trust in any manner, nor shall any i. est of any beneficiary or remainderman be subject to claims of his creditors, or liable to attachment, execution, or other process of B. General Administrative Powers of Trustee. In order to carry out the purposes of the Trust blished by this Will, the Trustee, in addition to all powers ted by this Will, or by law, shall have the following powers over trust estate, subject to any limitations specified elsewhere in Will: 1. To accept in kind and retain any property which I own at my death, including stock of FARMERS TRUST OF CARLISLE, hoot regard to any principle of divorsification, and to invest in, purchase any form of property, including any Common Trust Fund of FARMERS TRUST OF CARLISLE, without restriction to legal investments fiduciaries. 2. To sell at public or private sale, exchange or lease, for any period of time, any real or personal property, and to give options £or sales or leases. 3. To borrow money and to mortgage or pledge any real for personal property. ~ 9. To register property in the name of a nominee or to hold property unregistered. 5. To compromise claims. 6. To distribute property in kind. C. Operational Provisions. 1. Trustee's Fees. The Trustee shall receive a reasonable fee for the ordinary and extraordinary services rendered by it. 2. Waiver of Trustee's Bond. No bond shall be required of the institution appointed in this Will as Trustee. 3. Choice of Law The validity and administration of the Trust established under this Will and all questions relating to the construct ion or interpretation of the Trust shall be governed by the laws of the Conm<onweal th of Pennsylvania. SEVENTH: Specific Bequests: In the event that my wife should predecease me and I should inherit from her, then I give, devise and bequeath all my sporting equipment, weapons, tools and my 1967 Dodgy auto, to my son, SETH T. FISHER and to my daughters, STEFANIE FISHER an. JULIE ROSE FISHER the antique blue fruit bowl, to be shared by them and which bowl is to remain in the family and all the jewelry, to be divide in equal amounts between them. EIGHTH: Appointment o£ Executors: I nominate cons tit ute and appoint my children, STEFANIE FISHER, SETH T. FISHER and JULIE ROSE FIBBER as executrices and Executor of this my Last Will and Testa- ment. If my said children should predecease me, or otherwise be unable i or unwilling to serve, I then nominate, constitute and appoint the 1 FARMERS TRUST OF CARLISLE, Carlisle, Pennsylvania, as substitute Execut-~ or hereof. I direct that no Trustee, Executrix or Executor shall be re~ quired to file bond in any court for their faithful performance of duty, whether they should be non-residents of this state or for any other rea: NINTH: Authority of Executors: I authorize my Executrices and Executor, or their successors, to exercise the following powers in addition to those given by law, to be exercised in their sole discretion: A. -TO retain any real and personal property which may at any time form part of my estate, as long as they may deem advisable. B. To invest in any real or personal property without restriction to legal investments. C. To repair, alter, improve or lease, for any period of time, any real or personal property and to give options for leases. D. To sell at public or private sale, for cash or credit, with or without security, to exchange or to partition any real or personal property and give options for sales or exchanges. E. To borrow money from any person, including any Executor and to mortgage or pledge any real or personal property. F. To compromise claims. G. To make distribution in kind. IN TESTIMONY WHEREOF, I, SIDNEY R. FISHER, the Testator, hereunto set my hand and affixed my seal to this my Last Will and ment consisting of six (6) typewritten pages at Lancaster, ylvania, on the /2. day of fc6 ^'/, 19; .81 j SLGNED, SEALED, PUBLISHED and DECLARED by the above-named tator, SIDNEY R. FISHER, as and for his Last Will and Testament, in presence of us, who, at his request, in his presence and in the Bence of each other, have hereunto set our hands as attesting wit- ses. -5- COMMONWEALTH OF PENNSYLVANIA ) /~ 1 SS: COUNTY OF liaa~+D tr~ir e~ ) ~'. We, Sidney R. Fisher, C4aayT A, /yysa~ and K (. SLuT{se war the Testator and 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 Testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the Witnesses, signed the Will as witness and that to the best of their knowledge, the Testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by Sidney R. Fisher, the Testator, and subscribed and sworn to before me by C4rr.f A. NK1ac' and G/arl~ L. S/uT{,uw•ly ,, the Witnesses, this /1~ .. - . daY of '~~. 19s9./48l ~iu~aw f ~~ -~-Notary~P 1c Farads E MinnicT, Notary Public Gdisle Borough, CumbaslarA Cnim~, My Lbmmiss(on Exp7res Sayt. 2A, i d^ Membe4 Penncyhania RSSttieticn c! t{yW;:ea 'C ~ i nn ,y ~. fi(~~{shQe~r • iS~1J ~/~.u....`--tea _ -6-