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Home My WebLink About05-09-13 1 1505610101 .�.1 REV-1500 ix(e,-,n) OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes County Code Year _ File Number PO BOX28o6o1 INHERITANCE TAX RETURN I Harrisburg PA 17128.0605 RESIDENT DECEDENT t �7fs-lam ENTER DECEDENT INFORMATION BELOW Social Number Date of Death MMDDYYYY Date of Birth MMDDYYY ! 1 1717 F I0 o r E] Decedent's Last Name Suffix Decedent's First Name MI Rift . ale V1 I I I (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Ml ® ❑=TTTTI I 1 111 ❑ Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - .REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW t, y1.Original Return a O 2.Supplemental Return O 3. Remainder Return(date of death `)" ., +,t ' C^y prior to 12.13$2) O d. Limited Estate,' O 4a. Future Interest Compromise(date of G) S. Federal Estate Tax Return Required . L„„L ) •_� 1, death after 12.12-82) i 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust u S. Total Number of Safe Deposit Boxes l.s { (Attach Copy of Will) (Attach Copy of Trust) tD .9.Litigation Proceeds Received O 10.Spousal Poverty Credit(date of death O N. Election to tax under Sec.9113(A) v ✓ _l_ U+!jc, 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 TO: Name K .' ` '' Daytime Telephone Number - u r j za p t r r� o _ r 3 °. � _ Q REGISTER OaWltY45 USE Ofi! v r- m � rn co :1z) o First line of address - p. W G1 Z ;K MEW-- ,_.�-, Second line of address G7 C-_ Ij r- m Cull ra u-1 City or Post Office State ZIP Code DATE11'LED Correspondent's e-mail address: Under Penalties of perjury,I declare that I have examined this return,including.accompanying schedules and statements,and to the best of my knowledge and belief, It is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. NA7UR OF PERSON RESPO FOR LI URN pATE AQrRESS r7 17,?S SIG14ATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J 1505610105 REV-1500 EX � � Decedent's Nam: , RECAPITULATION 1. Real Estate(Schedule A), ............................................ 1. . 11 �.��.C1 2,Stocks snd Bonds(Schedule 8) ..... ................ ... „^ �..., 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. f 4. Mortgages and Notes Receivable(Schedule D).:. .... .... ....... ......... 4. , S. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. -7 0 006 6. Jointly Owned Property(Schedule F) p Separate Billing Requested ....... 6. , 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. ,.,. - wry, 8. Total Gross Assets(total Lines 1 through 7).... .... .... ........... ..... 8. 00 C Q 1 9. Funeral Expenses and Administrative Costs(Schedule H)........ 9. 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ...... ....... . 10. 6R� Q C./ 11. Total Deductions(total Lines 9 and 10)................................. 11. Jq1 f'} � 12. Net Value of Estate(Line 8 minus Line 11) ....... ........ ....... ....... . 12. S O 13. Charitable and Governmental BequesWSec 9113 Trusts for which v p I � an election to tax has not been made(Schedule J) .........................13.- 14.- Net Value Subject to Tax(Line 12 minus Line 13) .... .... ................ 14. TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(12)X.0- L 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 1. 1 1 '' ; 18 y} 19. TAX DUE.........._...... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT y p Side 2 1505610105 1505610105 J r , REV-1504 EX Page 3 File Number Decedent's Complete Ad ress: [JElCfE�/OfE�N1T'S�h7AME STREET DDRESS _ - ---- --- -- ----- — -- ---- CITY ST ZIP �� IUD s77 Tax Payments an Credits: 1, Tax Due(Fags 2,Line 19) {i} _ 2. Credits/Payments A.Prior Payments 8.Discount Total Credits(A+B) (2) 1 Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. 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) Make check payable to: REGISTER OF WILLS, AGENT. .- i PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred:.......................................................................................... ❑ b. retain the right to designate who shall use the property transferred or its income;.......................................... ❑ X- c. retain a reversionary interest;or......___.........................................................................___............................. ❑ X,¢- d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 7` 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration?.....................-...................................................................................... ❑ 1 Did decedent own an 5n trust for"or payable-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 V2 P.S.§9116(a)(1.1)(1)]. 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 im osed 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(12 F2 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined,under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1502 EX+(01-10) pan SAVF,3?7- S)CoaEDULtm A _ ;EPARTMENT;rr REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER: If 1 C'Zh/ -- /1? All real property owned solely or as a tenaa f n common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell,both having reasonable knowledge of the relevant fads. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F, Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION TOTAL(AL„ enter on Line 1, Recapitulation.) 0.00 If more scar is needed,use additional sheets of paper of the same size, N Previous CQ. y_ adrlions ere vbsaota �!f term HUD-i(3186)rot NarWbook 4305.2 T t� Y A. Settlement Statement U.S.Department of Housing and Urban Development B.Ty_ e of Loan OMBA royal No.2502-0265 1. ❑FHA 2. ❑FmHA 3. OConv.Unins, 6.File Number 7.Loan Number 8.Mortgage Insurance Case Number 4. ❑VA 5. OConv,ins. 11-31 rs or Is urnirTs edio'grve you a s amen o ac ua sa amen mss gun s pei an y e sa amen egen are s awn. D.Note: Items resrkatl"tp o c.)"ware paid oulaida the closing;Utay ere shown here(ar information purposes and are not included in the totals. TItIeE%preSS 6ehlemeot System WARNING:It is a crime to knowingly make false statements to the United Slates on this or any other similar form.Permits.upon conviction can include a fine are/imprison eL Far del sea.Tim 18 U.S.Cade Section 1001 and saddor 1010 _ Pr!n{ed Q4f13:'2Q11 at 14:22 KB D.NAME OF BORROWER: Otter Creek Associates,L.P. ADDRESS: 150 Greenbrair Road York PA 17404 E.NAME OF SELLER: The Estate of Ella Mae Baltimore ADDRESS: F.NAME OF LENDER: ADDRESS: G.PROPERTY ADDRESS: 124 West Orange Street,Shippensburg,PA 17257 Shippensburfr Borough H.SETTLEMENT AGENT: P.R.O.Settlement Services,Telephone: 717.249.3785 Fax:717.249.0344 PLACE OF SETTLEMENT: 337 Lincoln Street Carlisle PA 17013 t.SETTLEMENT DATE: 04114!2011 J. SUMMARY OF BORROWER'S TRANSACTION: „ K. SUMMARY OF SELLER'S TRANSACTION: 100.GROSS AMOUNT DUE FROM BORROWER _ 400.GROSS AMOUNT DUE TO SELLER 101. Contract salesnce_._ 30,000.00 401. Contract sales price ^ 34 444.40 102 Personal property 402. Personal property 103. Settlement charges to borrower(line 1400) 617.00 403, 104. 404. 105. 405. Adjustments for items paid by seller in advance Adjustments for items paid by seller in advance 106. City/town taxes 406 Cit ltown taxes 107. County taxes _ 04(14111 to12131111 29718 407. County taxes 04114/11 to 12(31111 297.18 108. School taxes 04114111 to0613011 f 107.71 4o8. School taxes 04114111 to 06/30111 107.71 109. 409. 110. 410. 111, 411, 112. 412. 120.GROSS AMOUNT DUE FROM BORROWER 31 021.89 420.GROSS AMOUNT DUE TO SELLER 3040489 200.AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500.REDUCTIONS IN AMOUNT DUE TO SELLER 201. Deposit or earnest money 100.00 501, Excess Deposit see instructions 100.00 202. Principal amount of new loans 502. Settlement charges to seller line 1400 125366 203. Existing loans taken subiect to 503. Existin Loan s taken subject to 204. 504. Payoff of First Mortgage Loan _ 205. 505. Payoff of second mortgage loan 506. 207. 507. - 208. _.. 508. 209, 509. Adjustments for items unpaid by seller Adjustments for items un aid b v seller 210. City/town taxes _ 510. Cit (town faxes - 21 1. County taxes 511. County taxes 212. School taxes 512. School taxes 213. 513. 214, u 514. 215. 515, 216. 516. 217. 517. _ 218. 518. 219. 519. _ - 220.TOTAL PAID BYIFOR BORROWER 100.00 520.TOTAL REDUCTION AMOUNT DUE SELLER 1 353.66 300.CASH AT SETTLEMENT FROM OR TO BORROWER 600.CASH AT SETTLEMENT TO OR FROM SELLER 301. Gross amount due from borrower line 120 31102-1-89- 601. Gross amount due to seller(line 420) 30 404.89 302. Less amounts paid bill borrower line 220 100.00 602. Less reduction amount due seller line 520 1 353.66 303.CASH FROM BORROWER X921.89 603.CASH TO SELLER _ 29 051.23 SUBSTITUTE FORM IM SELLER STATEMENT_ The YlfprmatiIXl mntainad haran is hnpprtant tax in{gmation and i5 Going tumtshed;q the kaertrai ftavenue Service If you are reduceC to file a(atom, a negiigenm penalty ar other sandier will be Imposed on yvu if this deco m repaired to commented and the IRS determines that it has not been reported. The Contract Sates End,described on line 401 above constitutes the Gross Proceeds of this transaction. You are required by law to provide Bre settlement agent(Fed Tax ID No: )with your correct taxpayer identification number.If you do not provide your caned taxpayer identification number,you may be subject to civil or aft!net penalties imposed by law, nder penalbes a perjury,t certify that the number shown an this statement is my correct taxpayer identification number. TIN: ! _-_- SELLER{S)SIGNATUREc) t __ SELLER(S)NEW MAILING ADDRESS: SELLERS)PHONE NUMBERS. _ v (H) .(W) "' fisw Previous editions are obsolato form HUU1(3f66)ref Handbook 43052 U S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT File Number:11-31 PAGE 2 11' SETTLEMENT STATEMENT TltleExpress Settlement System Printed 04113/2011 at 14:22 KB L. SETTLEMENT CHARGES PAID FROM PAID FROM 700. TOTAL SALES/BROKER'S COMMISSION based on price$30,000.00= _ BORROWER'S SELLER'S Division of commission{line 700 as follows' _ FUNDS AT FUNDS AT 701. $ to _ SETTLEMENT SETTLEMENT 702. to 703. Commission paid at Settlement 800.ITEMS PAYABLE IN CONNECTION WITH LOAN _ 801. Loan Odoination Fee % _ 802. Loan Discount _ % _ 803. Appraisal Fee 804. Credit Report 806. 807. 808. rr 809. _ 810. 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901, Interest From _ to 902. Mortgage Insurance Premium for to 901 Hazard Insurance Premium for to 904. 905. 1000. RESERVES DEPOSITED WITH LENDER FOR 1001, Hazard Insurance mo.it $ mo 1002. Mortgage insurance Mo,0 mfo 1003. City Property Tax Mo.(0),$ Imo 1004. County Property Tax MO,(a) /Mo 1005, School taxes mo,(a)$ trno 1009. Aggregate AnalysisAdiuslment _ 0.00 0.00 1100.TITLE CHARGES _ ^. 1101 Settlement orClosingFee to P.R.O.Settlements _ 20000 1102.Abstract or Title Search to A&A Abstract _ 55.00 1103. Title Examination 1104. Title Insurance Binder 1105, Document Preparation 1106. Noin Fees 1107. Attorney's fees includes ataov0 items No: __�__ _ 1108. Title Insurance _ (includes above items No: _ } 1109. Lender's CDvera a _. 1110. Owner's Coverage 1111, rn _ 1112. 111& 1200.GOVERNMENT RECORDING AND TRANSFER CHARGES A _ 1201. Recording Fees Deed$62.00 Mortgaqe$ Release$ 6200 1202. Cit !County tax/stamps Deed$300.00 Mortgaqe.$ 300.00 1203, State Tax/stamps Deed$300.00 Mortgage$ 300.00 1204, Deed Mortgage$ 1205. _ 1300.ADDITIONAL SETTLEMENT CHARGES 1303. 2011 County/Borough Taxes to Grace Keiter,Tax Collector 415.61 1304. 2010-11 School Taxes to Cumberland County Tax Claim Bureau (P.O.C.)510.60 Seller 1305. Deed Prep to Jackie Verney 100.00 1306, Final Utilities to Borough of Shippensburq 43305 1307. Notary Fee to Anaela Unger _ _ _ 5.00_ 1400.TOTAL SETTLEMENT CHARGES {enter on lines 103 Section J and 502 Section K} 617.00 11,25166 HUD CERTIFICATION OF BUYER AND SELLER I have carefully revi -1 sedlemen atement and to the best of my knowledge and belief,it in a toe and accurate statement of alt receipts and disbursements made an my amount by ma in lhi section, h Mar certify that ever copy of the HUD-1 Setllnmant statement, er r cia es, Life ant t a as a ore�� WARNING:IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE The HUD-1 settlement Statement whist,I have prepared is a true arm accurate acm um of this ON ITED STATES ON THIS OR ANY SIMILAR FORM PENALTIES UPON CONVICTION transaction, l have mused orwBiWuse fine funds to be disbursed in acordance with this statement. CAN INCLUDE A FINE AND IMPRISONMENT.FOR DETAILS SEE TITLE 18: U.S.CODE SECTION 1DO1 AND SECTION 1010. SETTLEMENTAGENT. DATE: 'Jf 7 REV-1511 EX+ (10-09) lt�� pe? :Sar!v "da SCHEDULE d Wi DEPARTMENT DFREVENUE FUHEPLEI EXPENSES A ND INHERITANCE TAX RETURN ADM a NTJ_2'P A YTVE COSTS S � RESIDENT DECEDENT V ll ESTATE 0- 1 FILE PLUMBER Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: r 1. .�� I `Z W, 1L., ) S B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Pers'on'al Representative(s) JL-) it Street Address City 9 `I `- Stat 4, ZIP I Year(s)Commission - L� 2. Attorney Fees: � 3. Family Exemption: (If decedent's address is n the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedant 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7 7. i TOTAL (Also enter on Line 9, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size, h -7 -7 � � � G IKZ°I- n. It 4Irvine Row Phone: 717.701.8412 Carlisle,PA 17013 AAW O.FFIC.E Fax: 717,701.8416 OF SEAN M. STIULTZ.re. contact@ShtiltzLawOffice.com September 12,2011 Julian Baltimore 410 Westover Road Shippensburg,Pennsylvania 17257 RE: Estate of E.Mai Baltimore Our File No. 1439.1 Dear Julian: As you are aware,on August 23, 2011, interest began to accrue on the amount of inheritance tax that. is due, because the Return was not filed and tax was not paid within nine months of the date of your mother's death. I received your updated list of expenses for the estate. On September 6, 2011, my assistant left you a voicemail that we need specifics on these expenses. Please provide the following: 1. Truck usage and maintenance - $510.00. Usage of what truck and what was it used for? Provide details regarding the maintenance on the truck? 2. Gas - $630.00. Was this gas for your vehicle? If so, for how many trips, to where, and how many miles? 3. Storage Rental - totaling $685.00. What was being stored? We need the copy of the agreement signed with the storage rental company. 4. Miscellaneous - $140.00. Were these expenses related to cleaning out your mother's house? We need more details. 5. Labor for 3 weeks of moving, cleaning house and outside work - $1,600.00. Who provided this labor and how much did you pay them per hour, or what was the basis for the calculation of $1,600.00 (time and hourly rate)? 6. Dump fees-$300.00. Is this for garbage from your mother's home? Do you have a receipt? Please provide this information as soon as possible. Very truly yours, OFFICE OF M.SHULTZ,P.C. an M.Shultz SMS/dmh THE ADV7cE YOU NEED.THE RESPECT YOU DESERVE. RECEIPT FOR PAYMENT ------------------ ------------------- GLENDA FARMER STRASPAUGH Receipt Date : 12/09/2010 Cumberland County - Register of Wills Receipt Time : 11 : 16 : 34 One Courthouse Square Receipt No. : 1063619 Carlisle, PA 17613 BALTMORE E MAI Estate File No. : 2010-01207 Paid By Remarks : JULIAN T BALTIMORE SAP -- ---------------------- Receipt Distribution - ---- -- - -- - ---- --- --- - - - Fee/Tax Description Payment Amount Payee Name PETITION LTRS ADM 135 . 00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 12 . 00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 23 . 50 BUREAU OF RECEIPTS & CNTR M .D AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN ----- -- -- - -- - Cash 175 . 50 Total Received. . . . . . . . . R75 . 50 IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION PURSUANT TO Pa. O.G. RULE 5.6 THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND , PENNSYLVANIA IN RE: ESTATE OF E.Mai Baltimore Deceased File Number: 21 - 10- 1207 TO: Julian T. Baltimore (Beneficiary) 410 Westover Road (Address) Shippensburg, PA 17257 Please take notice of the death of the Decedent and the grant of Letters to the personal representative(s)named below. The Decedent died on November 21,2010 a resident of Cumberland County,PA, The Decedent died: testate(with a will)or X intestate(without a will). You may have a beneficial interest in the estate as follows: (if add4ional space IS needed use Separate sheet, The name(s),address(es)and telephone number(s)of all personal representatives appointed are: NAME ADDRESS TELEPHONE Julian T. Baltimore 410 Westover Road 717-300-3697 Shippensburg, PA 17257 If the Decedent died testate,the will has been filed with the Office of the Register of Wills of County. If the Decedent died intestate,a Petition for the Grant of Letters of Administration was filed with the Office of the Register of Wills of Cumberland County. Register's address and telephone number: Register of Wills One Courthouse Square Carlisle, PA 17013-3387 717/240.6345 A copy of the Will orAPettiition maybe obtained by contacting the Register of Wills and p ng the charges for duplication. Dare 12.��-''�//(d signature of Person Filing this Form Sean M Shultz Name of Parson Filing this Farm 4 Irvine Row Capacity: ❑ Personal Representative Aodraea 0 Counsel for Personal Representative Carlisle, PA 17013 CM,stare,Zip 717/701-8412 Telaphona yright Form RW-07 Rev, 1043-2006 Cop (c)2006 form sofmare only The Lackner Group,Inc. REV-1506 EX+(6-9 8) COMMONWEALTH OF PENNSYLVANIA CASH, 3Aivii DEPOSITS, °: i INHERITANCE TAX RETURN PERSONAE_ PROPERTY RESIDENT DECEDENT C% ESTATE CF FILE NUMBER Include 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. ITEM VALUE AT DATE NUMBER // DESCRIPTION OF DEATH jY_ 1 TOTAL (Also entzr on line 5, Recapitulation) S 1-70 (I�more space is needed,insert additional sheets of the same size) REV-1512 EX+ (12-03) y{ (I tl S 11.A�tlY e DECnannIN,OCaEVENUE DES S OF D1ECSIDE?�o1� INHERITANCE TAX RETURN M0,",4 GE $ABIRT l j-3 & LIENS 00-7 RESIDENT DECEDENT ESTATE OF FILE NUMBER Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM - VALUE AT DATE NUMBER DESCRIQ0N OF DEATH 1. vv,\ L Jo t 1 -)A� - -In) - 1 2� , C v a e TOTAL(Also enter on Line 10, Recapitulation), Q �� If more space is needed, insert additional sheets of the same size. . C6 ,� Itt> LAST WILL AND TESTAMENT OF E. MAI BALTIMORE I, E. MAI BALTIMORE, of 124 West Orange Street, Shippensburg Post Office, Pennsylvania, revoke any prior Wills and Codicils and declare this to be my Will. ITEM 1. I give my furniture and household and personal effects and other tangible personalty of like nature, together with any existing insurance thereon, to my son JULIAN TROY BALTIMORE, if he survives me by thirty days. If my son.n-LIAN TROY BALTIMORE is not living on the thirty-first day after my death, I give the items which would have gone to him under this Item of my Will to my grandchildren JANEE M. BALTIMORE and SETH M. BALTIMORE- WELLER, subject to the trust provisions of this Will. ITEM 2. I give all the rest, residue, and remainder of my estate to my son JULIAN TROY BALTIMORE, if he survives me by thirty days, subject to the right of first refusal relating to my real estate at 124 West Orange Street, Shippensburg, Pennsylvania, hereinafter set forth in this Will. ITEM 3. If my son JULIAN TROY BALTIMORE does not survive me by thirty days, I give the rest, residue, and remainder of my estate to my grandchildren JANEE M. BALTIMORE and SETH M. BALTIMORE-WELLER, subject to the trust provisions of this Will and subject to the right of first refusal relating to my real estate at 124 West Orange Street, Shippensburg, Pennsylvania, hereinafter set forth in this Will. 353651-1 ITEM 4. Notwithstanding any other provision of this Will, at such time as my heir or heirs or their executors and administrators or other fiduciaries may wish to sell my residence at 124 West Orange Street, Shippensburg, Pennsylvania, I grant my brother CARL J. NOCHO the right of first refusal to purchase my said residence at 124 West Orange Street, Shippensburg, Pennsylvania. The purchase price shall be fair market value, as agreed upon by my heir or heirs, if of legal age or by their executors and administrators or other fiduciaries, or as determined by appraisal in the absence of an agreement. This right must be exercised by my brother CARL J. NOCHO by written notice to the estate fiduciary and to my heir or heirs, if of legal age, or their executors and administrators or other fiduciaries within sixty days of my said brother's being notified in writing that my heir or heirs or their executors and administrators or other fiduciaries wish to sell the premises, and closing must be held within sixty days after my said brother's serving written notice of exercise of the option. If my brother CARL J. NOCHO fails to exercise this right of first refusal or fails to consummate a sale within the required period thereafter or notifies the estate fiduciary and my heir or heirs or their executors and administrators or other fiduciaries in writing of his release of such right prior to its expiration, the residence may be sold free and clear of this right of first refusal. ITEM 5. I direct that all myjust debts not barred by the statute of limitations and the expenses of my last illness and disposition of my remains shall be paid from my residuary estate as soon as practicable after my death and as part of the expense of the administration of my estate. ITEM 6. In addition to the powers granted by law or by other parts of this Will, my Executor and Trustee shall have the following powers: 353651-1 (a) To retain any and all assets of my estate and trust, real, personal, or mixed, without regard to any principle of diversification, risk, or productivity, except as may be otherwise expressly provided herein; (b) To sell at public or private sale, to exchange, to lease, to pledge, to mortgage, to transfer, to convert, or otherwise dispose of, and to grant options with respect to, anv and all property, real. personal, or mixed. at any time forming part of my estate or trust estate in such manner, at such time or times, for such purposes, for such price or prices and upon such terms, credits, and conditions as.may be deemed advisable; (c) To invest and reinvest the estate and trust property in stocks, bonds, mortgages, notes, insurance policies, annuities, common trust fund participation, or other property of any kind, real, personal, or mixed, irrespective of any statute, case, rule, or custom limiting the investment of trust funds, except as expressly provided otherwise herein; (d) To settle, compromise, contest, prosecute, or abandon claims in favor of or against my estate or any trust as may be deemed advisable; (e) To allocate receipts and disbursements to principal or income or partly to both and to ascertain principal or income in accordance with the laws of the Commonwealth of Pennsylvania; (f) To make distribution or division of the trust or estate in cash, in kind, or partly in both, to postpone distribution by agreement with a beneficiary and to distribute articles of tangible property to a minor or to any person to hold for a minor within the limits authorized by statute or rule of law; 35365!-1 (g) To exercise any law-given option to treat administration expenses either as income tax or estate tax deductions, without regard to whether the expenses were paid from principal or income, and without requiring reimbursement; and (h) To appoint a Trustee if the designated Trustee fails to qualify (this power to be in the Executrix) or to appoint a successor Trustee if Trustee ceases to act (this power likewise to be in the Executrix). ITEM 7. Notwithstanding any other provision of this Will, I direct that if any beneficiary is under thirty(30) years of age, my Trustee shall retain whatever share of my residuary estate the beneficiary otherwise would have received hereunder and apply so much of such share or the income thereof as my Trustee considers advisable for the beneficiary's health, education, maintenance, and support. It is my wish that the beneficiary have an education beyond high school, if desired, and funds may be used for such education if the beneficiary so desires, including vocational and business school, college, graduate, and post-graduate school. When the beneficiary attains the age of thirty(30) years, the Trustee shall distribute to the beneficiary the remaining principal and income of the beneficiary's share, discharged of the trust. ITEM 8. No interest of any beneficiary under this Will or any trust established hereunder or any codicil hereto shall be subjected to anticipation, alienation, or execution. ITEM 9. No bond shall be required of my Executor and Trustee,but if bond is nevertheless required, it shall be without surety. ITEM 10. I appoint my son JULIAN TROY BALTIMORE Executor. If he fails to qualify or ceases to act, I appoint my brother CARL J. NOCHO Executor. 353651-1 ITEM 11. 1 appoint my brother CARL J. NOCHO Trustee for any beneficiary who is under thirty(30) years of age. ITEM 12. For the convenience of my Executors and Trustee,I note that this Will has been prepared by Jered L. Hock and the law fine of Metzger, Wickersham, Knauss 8: Erb, P.C., Harrisburg, Pennsylvania. Executed on 12006. Y11 C2_1. E. Mai Baltimore Signed, sealed,published and declared by the above named Testatrix, E. MAI BALTIMORE, as and for her Last Will and Testament, in the 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 witnesses. A Address Address{ , 353651-1 Commonwealth of Pennsylvania ss. County of 7aupk,n On this S*— day of Mail 2006, before me Angela (11. /11;Ile r- the undersigned officer, personally appeared Jered L. Hock, Esquire, known to me (or satisfactorily proven) to be a member of the bar of the highest court of said state, Supreme Court ID Number 19211, and a subscribing witness to the within instrument, and certified that he was personally present when E. MAI BALTIMORE, Testatrix, and syy<an E. 1-61sle r _, witness, whose names are subscribed to the within instrument, executed the same; and that said persons, E. MAI BALTIMORE and Ct,s tilpcle� acknowledged that they executed the same for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. Not 9y Public Notarial Seal Angela M. Miller, Notary Public City of fiatrishurg, Dauphin County My Commission Expires Oct. 15, 2006 353651-1 i o j d E o I \ I v I ' _ ue o f 1 \ t cc