The URL can be used to link to this page

Home My WebLink About06-13-13 _ _ . _ - .,��, � ]�5�561�14� REV-1500 �` �°'�'°' OFFIClAt USE W�LL.Y PA OH¢SCfnteat Of ReYettue eu"�a"'°f tr'd""dua�Ta"`es tNHERlTANCE TAX RETURN �� Ye� F�e t�er � PO BOX 280601 2 y �, 2 1 2 8 6 Harrisbu�.PA 17128-0601 REStDENT DECEDENT ENTER pECEDENT INFQRMA710N BELOW : • Social Securily Numher Date of Death I�DOrYrY Date of Birth MMqDYYVY 0 9 1 4 2 � 1 2 0 9 Z 5 1 9 2 1 DecedenYs Last Name Suffix De�denCs Fast N�me MI R E N N E R D 0 R I N E V {If Appticabie)Entet Surviving Spouse's Informatlon Below Spouse's Last 1Vame Suffix Spouse's First Name MI Spouse's Soaa!SewrQy Number THtS RETURN MUST BE FlLED iM DUPUCATE WITH THE REGISTER OF WiLLS FlLL fN APPROPRIATE OVALS SEIOW � i.O�ginai Retum � 2.Suppiemerttal Retum � 3.Remainder Relum(date oE death pria to 12-13-82) � 4.limited Estate � 4a.Future inte�est C.ompronrise(date of � 5_Federal Estate Tax Return ReqW�ed deaih after 12-i2-82) ❑X 6.Decedeat Died Tesfale Q 7.OeoedeM MaiMa&�ed a living Trust � 8.Total Nucnber of Safe Deposit Baxes (Attach Copy of Witq (Attach Copy of Trust) � 9.Litigatian Proceeds Received � 10.Spousal Poverty Credit(date of death � 1 t.Election to tax under Sea 9113(A) between 12-31-91 and 1-1-95) (Attach Scri.O) CORRESPONDENT-TNt3 SECTiON NUS7 BE COMPLETED.All COR1tESPONDENCE AHU CONFIDEHT{AL TAX iNfdRNIA710N SHOULD BE DIRECTED T0: N�mg Daytime Telephone Number I V 0 V • 0 T T 0 I T Z 'T 1 �7� 2 4 ��=� 3 3 � 1 c � � � R�7S�2 OF WIL�B USE�L O C',.f :� � -- !'"7 ..� � � t'7 r�. �� b First line of address - :y rn W f�� M A R T S a N L A W 0 F F I C E S � " � c� � :--a -,�, -f-� Second Gne of address -~, `� _:. 3 �� 1 0 E A S T H I G H S T R E E T • ' �=7 `` � City ar Past Office Stste ZIP Code � i DATE f�LE,Q �y 4 '+� C A R L I S L E P A 1 7 0 1 3 � CorrespondesYs e-mail ac�ress: IOTT�(�a,MARTSONLA W.COM Under penaUies of perjury.l dedare if►at I Aave ezartdned this retum,lnG�dtnp�companyi�achedules and stateme+ris.and to fhe best ot my krwaAedge and belief. tt is true.oorrect snd compiete.DsGarstio�W preparer other than the personal repreae�rtative is based on all aNwmation of which preparer has any krwwledge. St TURE OF PE N SPONSIBLE fOR fIt�NG RETURN pATE h.oz._ � sr..,,.a„�� lo �1/�I� 1],79 ANDY RUN ROAD HERNDON VA 201?0 SiGNATUR A ER THAN�RESENTATiVE A y�� l0. ♦'� ADDRESS 1� EAST HIGH STREET CARLISLE PA 17�13 PLEASE USE ORIGtNAL FORM ONLY Side 1 � 1505610140 150561�140 � _ _ _ _ . _ ,�,� _ � 15�561024� � � REV-1500 EX DecedenYs Social Security Number DecedenYs Narr�e: D 0 R I N E V • R E N N E R - RECAPITULATION 1. Real Estate(Schedule A) �• ' . . .. . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2� ' 3. Closely Held Gorporation,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. 1 7 6 5 . 8 � 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . , . . . 6. 8 0 1 4 . 6 3 7. Inter-Vivos Transfers&Miscelianeous N n-Probate Property 4 3 1 5 6 2 . 9 2 (Schedule G) � Separate Billing Requested . . . . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) .. . . . . . . . . . . .. . . . . . . . . . . . . . 8. 4 4 1 3 4 3 . 3 5 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 1 2 9 3 � . 7 1 10. Debts of Decedent,Mort a e Liabilities,and Liens Schedule I 10. 3 6 9 � . � � 9 9 ( ) . . . . . . . . . . . . . 1�. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 6 6 2 1 . 4 1 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . .. . . . . . . . . . . �2. 4 2 4 7 2 1 . 9 4 13. Charitable and Governmental 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. 4 2 4 7 2 1 . 9 4 TAX CALCULATIQN-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 _ 0 . 0 0 15. � . � � 16. Amount of Line 14 taxable at�inea�rate X.045 4 2 4 7 2 1 . 9 4 �6. 1 9 1 1 2 . 4 9 17. Amount of Line 14 taxable at sibling rate X.12 � . � � 17. � . � � 18. Amount of Line 14 taxable at collateral rate X.15 � • 0 0 1g. � • � � 19. TAX DtlE . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 9 1 1 2 . 4 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610240 1505610240 � _ _ _ - - - _ _ _ _ �_,.�, REV-1500 EX Page 3 Pfle Number Decedent's Complete Address: 2t t2 i2s6 DECEDENT'S NAME DORINE V.RENNER ---- -- STREET ADDRESS 210 B�S�ng Road,A�25 __ --- ---------- ---------- ---- T----.. _--- _ — -- — CITY STATE ZIP Newville � PA � � 17241 � � Tax Payments and Credits: 1• Tax Due(Page 2,Line 19) (1} 19,1 12.49 2. CreditslPayments A.Prior Payments 16,000.00 B.Discount 842.08 Total Credits(A+B) (2) 16,842.08 3. 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) p,pQ 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 2,2?U.41 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 incame of the property transferred: ...................................................................... ❑ X� b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ �X c. retain a reversionary interest;or ................................................................................................ ❑ � d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ ❑X 2. If death occurred after December 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-death bank account or security at his or her death? ......... ❑ 0 A. 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 lT AS PART pF THE RETURW. 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 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 asset�and fiiing 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(1.2)[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)].A sibling is defined,undE Section 9102,as an individual who has at least one parent in common w+th the decedent,whether by blood or adoption. . ��,, REV-1508 EX+(11-10j pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOStTS, & MISC. INHERITANCE TAX RETURN RESIDENTDECEOENT PERSONAL PROPERTY ESTATE OF: � FILE NUMBER: DOIZINE V.RENNER 21 12 1286 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointty owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMSER DESCRIPTION OF DEATH 1. Green Ridge Village-refund 1,752.49 2. Kuhn Communications Inc. -refund 13.31 TOTAL(Also enter on Line 5,Recapitulation) $ 1 765.$0 If more space is needed,insert additional sheets of paper of the same size _ — - _ _ _ — - _ �-,, _ REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEOENT ESTATE OF: FILE NUMBER: DORINE V.RENNER 21 12 1286 If an asset was made jointly owned within one year of the decedenYs date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME{S) ADDRESS RELATIONSHIP TO DEG�DENT A. Byron R.Renner 1179 Bandy Run Road SON Herndon,VA 20170 B. C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FiNANCIAL INSTITUTION ANO BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE qF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 8/13/03 ACNB Bank, Super Now Account No.222216 10,231.72 50. 5,115.86 See attached. 2. A. 7/1/03 ACNB Bank,Money Market Account No. 1596446 5,797.54 50. 2,898.77 See attached. TOTAL(Also enter on Line 6,Recapitulation) $ $014.b3 ff more space is needed,use addRional sheets of paper of the same size. - - _ _ � „ REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER DORINE V.RENNER 21 12 1286 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFDEATH °IaOFDECD�S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE�EEQ POR REAL ESTATE. VALUE OF ASSET INTEREST pF APPLICABLE) VALUE 1. Byron Renner,son,transferred on 8/27/12 80,212.92 100.00 3,000.00 77,212.92 2. Byron Renner,son,gift on 7/18/12 100:00 100.00 ]00.00 3. Rodney Renner,son,transferred on 8/27/12 80,212.92 100.00 3,000.00 77,2I2.92 4. Rodney Renner,son,transferred on 9/5/12 49,787.08 100.00 49,787.08 5. Rodney Renner,son,gift on 7/9/12 100.00 100.00 10�.00 6. Rodney Renner,son,gift on 12/28/11 500.00 100.00 500.00 7. Jane Gracey,granddaughter,transferred on 8/29/12 and 9/5/12 50,000.00 100.00 3,000.00 47,00!f).00 8. Jane Gracey,granddaughter,gift on 7/6/12 100.00 100.00 l OQ.00 9. Jane Gracey,granddaughter,gift on 12/20/11 100.00 100.00 10U.00 10. Rebecca Kenner,granddaughter,transferred on 8/29/12 10,000.00 100.00 3,000.00 7,OOp.00 1 l. Randall Renner,grandson,transferred on 8/29/12 and 9/5/12 50,000.00 100.00 3,OQ0.00 47,000.00 12. Eric Renner,grandson,transferred on 8/29112 10,000.00 100.00 3,000.00 7,OOOM.00 13. Eric Renner,grandson,gift on 7/24/12 50.00 100.00 50.00 14. Megan Renner,granddaughter,transferred on 8/29/12 10,000.00 100.00 3,000.00 7,000.00 15. Michael Renner,grandson,transferred on 8/29l12 and 9(5l12 40,000.00 100.00 3,000.00 37,000.00 ]6. Michael Renner,grandson,gift on 8/27/12 50.00 100.00 50.00 TOTAL (Also enter on Line 7,Recapitulation) � 431 562.92 If more space is needed,use additional sheets of paper of the same size. . . _��, Continuation of REV-1500 inheritance Tax Return Resident Decedent DORINE V. RENNER 21 12 1286 Decedent's Name Page 1 File Number Schedule G -Inter-Vivos Transfers 8 Misc. Non-Probate Property DESCRIPTION OF PROPERTY {TEM INCLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFDEATH °kOFDECD�S EXCLUSION TAXABLE NUMBER TF1E DATE OF TRANSFER.ATfACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET 1NTEREST IF APPLICABLE) VALUE 17. Kristin O'Leary,granddaugther,transferred on 8/29/12 and 9/5/12 40,000.00 1Q0.00 3,000.00 37,(�00.00 18. Kristin O'Leary,granddaughter,gift on 7/16/12 100.00 100.00 100.00 19. Matthew Renner,grandson,transferred on 8/24/12 and 9l5/2012 40,000.00 100.00 3,000.00 37,000.00 20. Matthew Renner,grandson,gift on 7/I 1/12 50.00 100.00 50.00 21. Randall Renner,grandson,gift on 12/21/11 100.00 100.00 100.00 22. Randall Renner,grandson,gift on 7/16/12 100.00 ]00.00 100.00 SUBTOTAL SCHEDULE G 74,350.00 GRANDTOTALSCHEDULEG E 431,562.9�2 . _ _ _ _ .,�-+ REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COS7S RESIDENT DECEDENT ESTATE OF FILE NUMBER DORINE V.RENNER 21 12 1286 DecedenYs debts must be reported on Schedule[. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Funeral service and memorial luncheon 554.01 2. Ministerial and organist honorariums 320.00 3. Funeral flowers 17.84 4. Rosedale Cemetary 67l.50 5. Rosedale Funeral Home 637.24 B. ADMINISTRATIVE COSTS: 1. Personai Representative Commissions: Name(s)of Personal Representativejs) Street Address City State ZIP Year(s)Commission Paid: 2, Attomey Fees: Martson Law Offices 1Q,000.00 3. Family Exemption:(If decedenCs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5 Accountant Fees: 6. Tax Retum Preparer Fees: 7. Filing fee-Inheritance Tax Return 15.Q0 8. The Sentinel-obituary notice 226.12 9. Federal income tax returns 404.00 10. State income tax returns 85.00 TOTAL(Also enter on Line 9,Recapitulation) S 12 930.71 If more space is needed,use addiGonal sheets of paper of the same size. - - - _ _ _ __ _ _ _ _ _ -�-, - REV-1512 EX+(12-OS) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT� INHERITANCETAXRETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER DORINE V.RENNER 21 12 1286 RepoR debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. iTEM VALUE AT DAT� NUMBER DESCRIPTION OF DEATH 1. Millenium Pharmacy-account payable 5.24 2. Green Ridge Village-account payable 3,6$5.46 TOTAL(Also enter on Line 10,Recapitulation) $ 3 69p.70 If more space is needed,insert additional sheets of the same size. _ _ _ . _ _�-T REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DORINE V. RENNER 21 12 1286 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1, Byron R.Renner Lineal 8,Q14.63 1179 Bandy Run Road * Sch.F,Items 1 and 2 Herndon,VA 20170 *monies paid from non-probate assets 2. Byron R.Renner,son Lineal 108,343.90 1179 Bandy Run Road 26%of residue Herndon,VA 20170 3. Rodney L.Renner,son Lineal 100,009.75 12409 Olivewood Place 24%of residue Silver Spring,MD 20904 4. Jane Marie Gracey,granddaughter Lineal 41,674.73 141 Mt.View Drive 10%of residue Wheeling, WV 26003 5. Rebecca Leslie Renner,granddaughter Lineal 8,334.15 150 4th Avenue 9C 2%of residue Brooklyn,NY 11217 6. Randall Lawrence Renner,grandson Lineal 41,670.73 10331 Genlou Road 10°l0 of residue Chesterfield,VA 23832 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE, II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 70 TAX IS NOT TAKEN: 1. B.CHARITABIE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. _,�� Continuation of REV-1500 Inheritance Tax Return Resident Decedent DORINE V. RENNER 21 12 1286 DecedenYs Name Page 2 File Number Schedule J -Beneficiaries -1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outr'g ht spousal distribubons and transfers under Sec.9116(a)(1.2).] 7. Eric Michael Renner,grandson Lineal 8,334.15 12409 Olivewood Place 2°/a of residue Silver Spring,MD 2Q904 8. Megan Elaine Renner,granddaughter Lineal 8,334.15 12409 Olivewood Place 2%of residue Silver Spring,MD 20904 9. Michael Robert Renner,grandson Lineal 33,336.59 7768 Willow Point Drive 8%of residue Falls Church,VA 22042 10. Kristin Jane O'Leary,granddaughter Lineal 33,3�6.58 14014 Cannondale Way 8°l0 of residue Gainsville,VA 20155 11. Matthew Lawrence Renner,grandson Lineal 33,336.58 9081 Tiffany Park Court 8%of residue Springfield,VA 22152 - _ _ _ _ _ . •�� r �IVI i i I, Dorine V. Renner, of 6 Ridge Lane,Newville, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. Item One: I direct that all my debts and funeral expenses including my gravemarker shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. I direct that I be cremated. Item Two: I give and bequeath my engagement ring to my oldest granddaughter, Jane Marie; and my diamond earrings to rny granddaughter Kristin Jane. I give, devise, and bequeath the rest, residue, and remainder of my entire estate to my husband Robert L. Renner, if he survives me by 60 days. In the event that he predeceases me or is not then living on the 61 st day after my death, then I give, devise, and bequeath the rest, residue, and remainder of my personal property, including computer equipment, tools, furniture, autos, and household items,excluding cash, CDs, and choses in action, to my two sons Rodney L. Renner and Byron R. Renner, equally, shaze and share alike, per stirpes. _1 Item Three: I give, devise, and bequeath the rest, residue, and remainder of my entire estate as follows: A. To the children of my son Rodney L. Renner: to Jane Marie, 10.0 percent; to Rebecca Leslie, 2.0 percent; and to Randall Lawrence, 10.0 percent. The interest of each beneficiary shall pass per stirpes. If no children survive the named beneficiary, the interest shall pass to the survivors of the three grandchildren named, equally, share and share alike,per stirpes. � B. To the children of my son Rodney L. Renner: to Eric Michael,2.0 percent; and to Megan Elaine, 2.0 percent. The interest of each beneficiary shall pass per stirpes. If no children survive • the named beneficiary, the interest shall pass to the survivor of the two grandchildren named, equally, share and shaze alike,per stirpes. C. To my son Rodney L. Renner, per stirpes, 24.0 percent. D. To the children of my son Byron R. Renner: to Michael Robert, 8.0 percent; to Kristin Jane, 8.0 percent; and to Matthew Lawrence, 8.0 percent. The interest of each beneficiary shall pass per stirpes. If no children survive the named beneticiary, the interest shall pass to the survivors of the three grandchildren named, equally, share and share alike,per stirpes. E. To my son Byron R. Renner, per stirpes, 26.0 percent. Item Four: I appoint my husband Robert L. Renner Executor of this my last will. Should he fail to qualify or cease to act as Executor, I appoint my son Byron R. Renner of Herndon, Virginia, to act as Executor with the same rights,powers, and duties. _ . _ _ - - _ _ _ �a, .: . . _�� Item Five: I appoint my son Rodney L. Renner Guardian/Trustee of any property which passes to any of his children or grandchildren under the age of 21 years and with respect to which I am authorized to appoint a Guardian/Trustee and have not otherwise specifically done so. Should he fail or cease to act as Guardian/Trustee, I appoint my son Byron R. Renner to act with the same rights, powers, and duties. I appoint my son Byron R. Renner Guardian/Trustee of any property which passes to any of his children or grandchildren under the age of 21 years and with respect to which I am authorized to appoint a Guardian/"Trustee and have not otherwise specifically done so. Should he fail or cease to act as Guardian/Trustee, I appoint F & M Trust Company of Newville, Pennsylvania to act with the same rights,powers, and duties. Guardian shall establish separate guardianship accounts and shall have the power to use income from time to time for the beneficiary's education, including technical and vocational training and graduate school, travel, support, and welfare without regard to his or her parents' ability to provide for such education, travel, support, and welfare,or to make payment for these purposes, without further responsibility, to the beneficiary or to the beneficiary's parents or to any person taking caze of the beneficiary. Guardian shall administer the account until the beneficiary becomes 18 years of age, at which time the Guardian shall transfer the principal and income remaining in the sepazate guardianship account to my Trustee,being the same person as my designated Guardian, who shall then administer a trust account, of both principal and income and any other funds transferred to the accounts designated, for the beneficiary's education, including technical and vocational training and graduate school,travel, support, health, and welfare. When the guazdianship or trust account is less than$10,000.00 or the beneficiary of the separate trust becomes 21 years of age,the share of the beneficiary remaining in the account shall be paid to the beneficiary in full and the guardianship or trust terminated. In the event of the death of any � beneficiary after my decease and prior to reaching the age of 21 years, his or her share shall be distributed equally among his or her children,equally; otherwise to my surviving children or child,per stirpes,to be admmistered in accordance with the guardianship and/or trust provisions. No interest under this instrument shall be transferable or assignable by any beneficiary, or be ' subject during its life to the claims of creditors. Guardian and Trustee shall not be required to file accountings with any court. In the event that any provision of this will shall be interpreted to violate the Rule Against Perpetuities, then the remaining provisions of this will shall not be invalid. Trustee shall administer the trust and dispose of assets so as not to violate the rule, making distribution as required to a life or lives in being plus 21 years. Item Six: All estate, inheritance, succession, and other taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for tax purposes, whether or not such property passes under this will, shall be paid out of the principal of my residuary estate, without apportionment or right of reimbursement. Item Seven: I direct that my personal representative or guazdian shall not be required to give bond for the faithful performance of their duties in any jurisdiction. Item Eight: In addition to the rights and powers given to the fiduciaries by law or elsewhere in this will, I give to my Executor during the full time necessary for the administration of my estate the following rights and powers to be exercised in his or her sole discretion. _�,� A. To retain any real or personal property which may at any time form a part of my estate so long as he or she deems it advisable. B. To invest in any real or personal property without restrictions as 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 real or personal property, and to give options for leases. E. To make distribution in kind. F. To compromise claims. G. To operate business for a period of time as he deems necessary in his judgment. IN WITNESS WHEREOF, I have hereunto set my hand this 30th day of November, 2001. Signed U. Dorine V. Renner The preceding instrument,consisting of this and three other typewritten pages each identified by the signature of the Testatrix was on the day and date thereof signed,published and declared by the Testatrix therein named as and for her last will, in the presence of us, who at her request, in her presence and in the presence of each other have subsc ' ed our names. � —� COMMONWEALTH OF PENNSYLVANIA . : ss COUNTY OF CUMBERLAND . We,John H.Broujos and �a witnesses whose names are signed to the attached or foregoing instrument being duly ualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her last will; that she signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge, the Testatrix was at ihe time 18 ur more years of a ,of sound mind and under no constraint or undue influence. � ` � \�� „ , %. � Sworn and subscribed to before me 's 30th day of Nove er,2001. NO ARY P IC C�(C�c.J�— � Notariai Seal � Eridqet Ann Corcoran,Notary Public � Carlisle Boro,Cumberland County >,1��Commission Expires June 10,2Q02 _ _ . ,�� ,, ' � ' COMMONWEr1LTH OF PENNSYLVANIA . : ss COUNTY OF CUMBERLAND . I, Dorine V. Renner,whose name is signed to the attached document, having been duly qualified according to law,do hereby acknowledge that I signed and executed the instrument as my last will; that I signed it as my free and voluntary act for the purposes therein expressed. �c-e/ 7� Dorine V. Renner,Testatrix Sworn and affumed to and acknowledged before me this 30th day f November, 2001. r C��W NO ARY P LIC � . Notarial Seal � Bridget Ann Corcoran,Notary Public Cartisle Boro,Cumberland Counry My Commission Expires June 10,2002 _ ___ _ _ _ . ,,,��,, � ACNB BANK November 2, 2012 Martson Law Offices Attn: Melissa A Scholly 10 E High St Carlisle PA 17013 RE: Estate of Dorine V Renner Dear Ms. Scholly: The following information is being provided as per your request: Acct. Type Account No. Balance at Accrued Ownership Date D.O.D. Interest to Opened/Joint D.O.D. Super NOW 222216 $10,231.12 $0.60 Jt w/Byron R Renner 8/13/2003 Account Money 1596446 $5,797.32 $0.22 Jt w/Byron R Renner 7/1/2003 Market Account Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please contact me at(717)339-5122. Sincerely, � � �Barbara J arn ACNB Ban Deposit Se ic s Representative II .xf�. F, ��aY�S � a°� �� acnb.com •acnbbusiness.com • P.O.Box 3129,Gettysburg,PA 17325 •Phone 717.334.3161 •Toll Free 1.888334.ACN6(2262)