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Home My WebLink About08-08-13 _ __ ____ , _ ._ _ ;; � �� .� 150561�0143 �REV-1500 �x`°�,,, ��-�` � �PA D"e artment of ReJenue � OFFICIAL USE ONLY P� pennsylvania co�ny coae vea� File Number � Bureau of Individ'ual Taxes �o^^TME�*��^�E•�= ao soz2aosoi INHERITANCE TAX RETURN 21 13 0139 Hairisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW � Social Security Num6er � Date of DeatM1 Date of Birth O1 17 2013 07 07 1912 DecedehPs Last Name� Suffiz DecedenYs First Name MI COWMAN CONSTANCE R (If Applicable)"Enter Survivin9 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 X� � 1. Original Retum r '; 2 Supplemental ReNrn � 3 Remainder ReWm(oate ot Death � Priorto 12-13-82) � q. Limited Estate � qy Fuwre mieres�campromise � 5 Federai Estate Tax Return Requiretl ' Ida[e of tlea�h afler 12-12-82) 1-1 6 �ereEentOietlTestate � oeceaernnnaimaineaaGvingTr�si . g, TotalNumberofSafeDepositBoxes �nJ (qtlachCopyofWill) �J (AtlachCOpyofTmsp � g. Litigation ProCeetls Received � 1o. pe�eeni2�3i�Ji anc��{oa95�r oeam � �� Election to tax under Sec.91 i 3(A) �(Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFI�ENTIAL TAX IIJFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MICHAEL I, BANGS 717 730 7310 c� ° xr REGIS�E�AF WILLS:4ISE[iryl� . a' n `c'-> G; ;r,i First Line of Address � D r �i � � r � rrr rn 429 SOUTH 18TFI STREET � � 'u � .-:� r' %'� o c� Second Liae of Address � �� ' T � � c7 0 -r� � �.^,(; -r1 C7 C '" l7 ... .:J F-� �' t'�'Y 'D DATE FIL,EQ ��, (..� � City or Post Office State ZIP Code �� ' -� CAMP HILL PA 17011 correspondenese-maiiaddress: mikebangs@verizon.net Under penalfies of perju tle lare lhat 1 have amined ihis reNm,including aaompanying schetlules antl statements,antl to lhe Oe5l of rny knowletlge and tieliet,. it is tme,c ' ct antl co plet .De retior arer 6ther than ihe personal representaLVe is oased on all information of which preparer has any knowletlge. SIGNAT � PERS PO 16 FILING RETURN DATE Quentin R. Cowman,Jr. � ,22 /�j ADDRESS 2906 Scar6orouqh Lane, Collevville, TX 76034 SIGNATURE JF PRE RER OTH THAN REPRESENTATIVE ATE ��Z ,�O Michael L. Bangs $��3 ADDRESS 429 South 18th Street, Camp Hill, PA Side 1 � 1505610143 1505610143 J V J 1505610243 REV-1500 EX Decedent's Social Security Number oa�ae�rsName Cowman, Constance R. RECAPITULATION � 1. Real Estate(Schedule A)....................................................................................... � 1. 2. Stocks and Bonds(Schetlule B)............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Morlgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. $�S$7 . 02 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfeis&Miscellaneous�q-Probate Property (Schedule G) U Separate Billing Requested............ 7. 404 , 122 . 87 8. ToWI Gross Assets(total Lines 1 through 7)........................................................ 8. 4O9 , 67 9 . 8 9 9. Funerel Expenses and Administrative Costs(Schedule H)............_...................._ 9. 16, 023 . 73 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. $ , 7 67 . 92 11. Total Deductions(total Lines 9 and 10)................_.............................................. 71. Z 1 , 7 91 . 65 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 3 H 7 � $$$ . 2 4 73. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... �q. 3H'] � $$$ . 2 Lj TAX COMFUTA710N-SEE INSTRIJCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable al the spousal tax rate,or transfers under Sec. 9116 (a)(1.2)X.00 15. � . 0� 16. AmountofLinel4taxable 387 888 . 24 16. 17 4 at lineal rete X .045 r � 54 . 97 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 � . �� 18. - � . 0� 19. TAXDUE................................................................................................................ 19. Z�I , 454 . 97 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAY�MENT. � Side 2 L 15�5610243 1505610243 � �;xE , .. . . REV-1500 EX Page 3 File Number 21-13-0139 DecedenYs Complete Address: DECEDENT'S NAME Cowman, Constance R. .;:.�:�. ;:� . . ,. ._ STREETADDRESS 100 Mt.Allen Drive C�N STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 7. Tax Due(Page 2, Line 19) (1) 17,454.97 2. CreditslPayments A. PriorPayments B. Discount 0.00 Total Credits(A +B) (2) 0.00 3. Interest . �3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. �q) Check box on Page 2,Line 20 to request a refund 5. If�ine 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) �7,454.97 Make CHeck Payable to: REGISTER OF WILLS, AGENT. .;.: 7 �... . _, _ _ .. . _ . „<.a, r-�__ �-:., -_. - PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a trensfer and: Yes No a. retain lNe use or income of the PropeRy transterred:............................................................................... x b. retain the right to designate who shall use the propeny trensferred or its income:.................................. �] � c. retain a reversionary interest:or............................................................................................................... 8 x d. receive the promise for life of either payments,benefits or care?............................................................ x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death withoul recelving adequate consideretion9.................................................................................................................... ❑ n 3. Did decedent own an"in trust fof or payable upon death bank account or security at his or her death?....... ❑x � 4. Did decedent own an individual retirement account,annuiry,or other non-probate property which contains a beneficiary designation?........................................................................:......................................... ❑x ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ..._—_—_ . . �,. _:.i-, � . . _ . . � ' ____ _ _ .__ ___ . _ _ __—. � For tlates of death on or aRer July 1. 1994 and before Jan. 1, 1995,the tax rate imposed on the net value ot transfers to or for the use of the surviving spouse is 3 percent(72 P.S.§9116(a)(1.7)(i)]. For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9176(a)(1.1)(ii)]. The statute does not exempt a transfer to a survivin9 spouse from taz,and the statutory requirements for disclosure of assets and filing a tax returh are still applicable even if the surv'rving spouse is the only beneficiary, For dates of death on or after July 1,2000: • The taa rate imposetl on the net value of transfers from a deceased child 21 years of age or younger at tleath to or for the use of a naturel parent,an adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9116(a)(12)). . The tax rale Imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 pereent,except as noted in [72 P.S.§9116(a)(1)1. . The tax rate imposed on the net value of trensfers to or for lhe use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is deTined under Section 9102,as an individual who has at least one parent in wmmon with the decedent,whether by blood or adoption. Rev-1508 EXa�11-101 <. . . .. . , . SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. OEPARTMENT OFREVENUE � INHERITANCETAJ(RETURN PERSONAL PROPERTY RESIDENT�ECEDENT - - - . - ESTATE OF FILE NIJMBER Cowman, Constance R. 21-13•0139 � Indutle Ihe pmceetls of li�igation and Ihe tlate the proceetls were receivetl by�he es�ate. All propertyjomtly�ownetl with the right o/aurvivorship must be discloeeC on achetlule F. I'fEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M&T Bank-Checking Account 5,313.28 2 Refund from Chase Card Services 3�,g7 3 RefundfromHighmark p��,�� TOTAL(Also enter on Line 5, Recapitulation) 5,557.02 pf more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc Form PA-1500 Schedule E(Rev. 11-10) Rev4510 EX+(p8-09) - SCHEDULE G pennSylvania lNTER-VIVOS TRANSFERS AND , �EPARTMENY OF REVENUE - iNHEairnNCEt�cREruaN MISC. NON-PROBATE PROPERTY RE$IDENT DECEDENT -�^� "' ' '° ' - �`� ESTATE OF FILE NUMBER Cowman, Constance R. 21-13-0139 T�is schetlule must be wmpletetl antl flea if Ihe answer�o any o(queslions t lhmugh 4 on page Ihree otihe REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH r oF oeco�s exc�usiorv TAXABLE NUMBER THEDATEOFTR�ANSFERSATTACIiTA OPYEOFTHEDEEDF�ORRFALESATE. VAWEOFASSET INTEREST (IFAPPLICABLE) VAWE 1 ING Annuity 22,723.80 22,723.80 2 Wells Fargo TOD Account-Account No. 2112-5332 381,399.07 381,399.07 WY38;see attacheii breakout TOTAL(AISO enter on Line 7, Recapitulation) 404;122.87 Qf more space is needeQ additional pages of lhe same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev. 08-09) REV-1511 EX+�10-09) pennsylvania SCHEDULE H DEPARTMENTOFREVEIJUE FUNERA�L�`EXPENSES'�AND � INHERITANCETAXREFURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Cowman, Constance R. 21-13•0139 . DecedenYs debts must be reported on Schedule I. ITEM � DESCRIPTION AMOUNT q. FUNERAL�EXPENSES: See continuation schedule�s) attached 6,781.85 B. ADMINISTRATIVE C05TS: 1. PersonalRepresentative'sCommissions Name of Peisonal Representative(s) Street Address Ciry State Zio Year(s)Commission Paid z. nnornev'sFees Michael L. Bangs 8,000.00 3. Family Exemptiore (If decedenPs address is not the same as claimanPs,attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 618.50 5. AccountanYs Fees 425.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 198.38 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 16,023.73 Copyright(c)2009 form software only The Lackner Groap, Ina Form PA-1500 Schedule N(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES�AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER CowmBn, Constance R. 21-13-0739 ITEM NUMBER DESCRIPTION AMOUNT F�neral xo n 7 Edith Miller-funeral pianist 75.00 2 Messiah Village Catering Service-funeral luncheon 606.85 3 Messiah Village Chapel -funeral donation 250.00 4 Myers-Harner Funeral Home 3,510.00 5 Rolling Green Cemetery 7,045.00 6 Rolling Green Cemetery 1,045.00 7 West Shore Evangelical Free Church -funeral donation 250.00 H-A 6,781.85 Other Administrative Go t� 8 Cumberland Law Journal-estate advertisement 75.00 9 The Patriot News Co.-estate advertisement �yg gg H-B7 198.38 Copyright(c)2002 form software only The Lackner Group, Ina Form PA-7500 Schedule H(Rev. 6-98) Rev-1571 E%��73�08) - SCHEDULE 1 pennsylvania DEBT$ OF DECEDENT DEPARTMENT OF REVENUE ,� INHERITANCETAXftETURN MORTGA�GE LIA�BILITIE$ AND LIENS RESIDENT DECEOENT . ESTATE OF FILE NUMBER Cowman Constance R. 21 13 0139 Report tlebts incurtetl tiy l�e tleLeEent prlor to tleath that remainad unpaid at Ihe tlate ot death,inclading unreimbursetl metlical ezpenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Alert Pharmacy 719.61 2 Home Instead Senior Care 4,125.01 3 Jackson Siegelbaum Gastroenterology �qq,gq 4 Messiah Lifew9ys 7,152.00 5 Messiah Lifeways 50.90 6 PA Department of Revenue-2012 income[ax due 159.00 7 Verizon 16.56 TOTAL(Also enter on Line 10, Recapitulation) 5,767.92 Qf more space is needed,adtliiional pages of the same size) Copyright(c)2008 form softwaie only The Lackner Group, Inc. . Form PA-1500 Schedule I(Rev. 12-08} REV4513 E%«(07-00) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE MHERITANCE TPX RETURN ��BENEFICIARIES� RESIDENT DECEDENT� ESTATE OF � FILE NUMBER Cowman,ConStance R. 21-13-0139 � NAME AND ADDRESS OF RELATIONSHIP Tb SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSONiSI RECEIVING PROPERTY DECEDENT ��/VOrds)� , ($$$) I TAXABLE DISTRIBUTIONS [include ouEright spousal - distributions,and transfers � under Sec.9116 a 7.2 Judith R. Boone Daughter one-third 366 Firefly Lane Sebastopol, CA 95472 Quentin R. Cowman,Jr. Son one-third 2906 Scarborough Lane West Colleyville, TX 76034 Robert S. Cowman Son one-third 2109 P�inceton Avenue Apt.5 Camp Hill;PA 17011 Total Enfer dollar amounts for distribuGons shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS�: II. A.SPOUSAL DISTFtIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTA�OF PART II -ENTER 70TAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Ina Fbrm PA-7500 Schedule J(Rev. 01-10) Mr. Michael L. Bangs, Attomey at Law 429 South 18`" Street Camp Hill, PA 17011 February 18; 2013 RE: Constance R. Cowman—K000016291 Dear Mr. Bangs, Enclosed is a statement from ING"of the value of the Non-Qualified Annuity contract owned by the decedent, Constance R. Cowman. As ybu can see, the value of this account for PA estate tax purposes, on her date of death is $22,723.80. As for the claim forms being sent to you, that will not be necessary. They have already been completed;signed and forwarded to ING for processing. Each beneficiary will be sent a check for their share of the account and a 1099 for the taxable gain of said amount. For your information,the three children were named as equal beneficiaries on this conh�act. Warm personal regards. Cordially, l� Robert A pper 1N(i HUME Page I of 1 ING ..�; � prirn C� close wmdow .X. January 24,2013 HCCOUfIi V21U2S � 'R�G0018Z87�ELI 69SPOA1 •4.5°h •7yr Sun Chg N07E:TTre qtrrerrt ceqh aurtender vahre may difter from Me exumuletion value shown pe�rnn.due ro contract cAarges and market value adjustrnent Please refer tp ypur contract � Owner Namc: ConStenCe R COwman annuitan� Name: Constance R Cowman A� ..r .",Oi1'Y7�2�1�'"' -- Cunlract�ssue Uatc� 1023/1989 P.ccumulafion Value: $� 7P3 g� Surrender Charges gp,pp � Cash Surrender Value ��yg� � i- , �� AAetling Addresa: !�� 809 Loaut S6eet �J Des Moi�res, IA 503032899 � /. � Phone:800.389.5303 I � Fax:515.698.2�1 ' www.ir�gannuipressetcwn }�ffnc•//umnv2 i.... ...... ....�./"'�'_"i""'__i�..,r. i �.n ..... .. . . ...,.-." " " " "" _' ' �Wells Furgo Advisars.LLC 7hree Lemeyne Dri:e � � � Lemoyae.PA 17043 Tel:7 17-76 47 3 4 5 Fa�:71?-975�8526 . Toll Free:EGO-466�8685 � Febraary 13, 2013 Quentin R. Cowman, Executor T6e Estate of Constance R Cowman 2906 Scarboroug6 Lane West Colleyville, TX 76034-4618 RE: The Estate of Constance R. Cowman Account No. 2112-5832 WI'38 SS# Date of Death: January 17, 2013 Dear Mr. Cowman: Please accept our deepest sympat6ies for your recent loss. On the following page you will find the date of death values for the above account. We will require a certified copy of the death certificate, letters of testamentary (`s6ort certiticate") and an affidavit of domicile. If you have any quesNons regarding t6is matteq please do not hesitate to contact me at 1-800-468-8685 or (71� 761-7344. Sincerely, � I�.�� --�,1�..� 1�-�-�_ , . Bruce D. Mulvey � Associate Vice President— Investments . i BDM: le � Enclosure Cc: Judiih A. Ryder, Robert S. Cowman,Michael L. Baags Together we'll go far " MemberFINRA/SIVC � _ . . . _ . . . . - Page 2 The Estate of Constance R. Cowman Account No. 2112-5332 WY38 SS# Date of Death: January 17, 2013 Amount Security Price Value ' Common,Stocks: 530 A T& T, Incorporated 33.13 17,558.90 . (33.36/ 32.90) 300 Allstate Corporation 43.03 12.909.00 (43.34 /42.72) 400 ConocoPhillips 58.985 23,594.00 (59.32 / 58.65) 400 ExxonMobil Corporation 90.27 36,108.00 (90.94 / 89.60) 200 Phillips 66 55.01 ] 1,002.00 (55.83 / 54.19) Mutual F�unds: 891.732 Invesco High Yield Municipal Fund 10.20 9,095.67 10.20 / 10.20) � 958.607 American High Yield Fund - A 11.49 11,014.39 (11.49/ 11.49) 2874.276 Bond Fund of America— A 12.91 37,I06.90 (12.91 / 12.91) 1559.960 Investment Company of America 31.28 48,795.55 (31.28 / 31.28) 4,148.808 Lord Abbett Affiliated Fund — A 12.61 52,316.47 (12.61 / 12.61) 6089.613 Prudentiai High Yield Fund—A 5.77 35,137.07 (5.77 / 5.77) 4181.720 Pumam High Yield Advantage Fund 6.24 26,093.93 (6.24/ 6.24) Money Market Funds / Cash: 60567 Bank Deposit Sweep (FDIC Insured) I.00 60,5'67.19 Total: $381,399.07 � "This rePort has tieen prepared solely for informational purposes and does not supersede the proper use of your Wells Fargo Advisors client statement which is the only official and accurate record of your account activity. If there are any discrepancies beriveen this and your client statement, please contact yoar local branch manager." Q M�TBank 499 Mitchcll Road,Milisboro,DE 19966 Adjusuncnc Services Phone 888-5024349 F az (302)934-2955 � Febtunry I 5,2013 Bangs Law Office, LLC 429 South 1�8�n Street Camp Hill,PA 17011 Re: FstaYe of_Coastance R Cowman Social Securitv: Date of Death: Januarv 17. 2013 Deaz Sir or Madam: Per your inquiry on Febniaiy 6, 2013,please be advised that at the time of death, the above-named dacedent had on deposit with this bank the following: I. Type ojAccount Checking Account AccounrNumber 24284580 Ownershrp(Names oJJ Consrmice R Cowman Judith Ryder(POA) Opent�Date 08/18/1964 Bolance on Dme oJDeath S 5,3/3.28 Accrued Iraeresr 5 .00 Toral 5 5.-3I3.1F . _ . For eny edditloael informatlon on t6e ebove attounis,including awnership end aoy cha�es,closures eod/ar rNmbursement of fnoda plmse ali Mc Wa[Slrorc Plam at 717-731.1730. Wc were umDlaro locatt eoy saR deposit box Por the above-mmtloncd decedeot iLis ktter daa not Indude a'ry ettoanb in whk6 thr deceesed mey have bcrn IistM as Power of Attomey,Custodfen of Ud(orm Transkn, Rcpresenutivt Payee,or Trustee unda e Written Agrcemmt $inCCtE�y. . Valarie Mercer Adjustrnent Services ...� . . ..� ....��... u .�vvr...nr.� ATTORNEYS AT LAW � - HARRISBURG. PENNSYLVANIA 1 7 1 10-0950 �� " ��]L .7I��-7[°'IH[IE ��][eIL OF CONSTAI*TCE RYDER COWMAN I, CONSTANCE RYDER COWMAN, of Mechanicsburg, Cumberland County, Pennsylvania, the within named Testatrix, do hereby make and publish this Codicil to my Last Will and Testament, dated July 24, 2003. I hereby modify said Last Will and Testament as follows: ITEM I: ITEM VII is amended to read as follows: ITEM VII: I hereby nominate, constitute and appoint my son, QUENTIN R. COWMAN, JR., to be my Executor. In the event of his death or his inability or refusal to serve, I nominate, constitute and appoint my daughter, JUDITH R. BOONE, to be my Executrix, herein referred to as "Executor." In the event of her death or her inability or refusal to serve, my son, ROBERT S. COWMAN, shall serve in her stead as Executor. .My Executor and Guardian are specifically relieved from the duty or obligation of filing any bond or other security. In all other respects I confrm and ratify my aforesaid Last Will and Testament. I� a IN WITNESS WHEREOF, I have hereunto set my hand and seal this� day of OC�to�p�' , 2pQ7�, ` , � u�� 0.� CONSTANCE R R CO We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declazed by the above-named Testatrix as and for a Codicil'to her Last Will and Testament, in the presence of each of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. �ie��- �-.-r ' (SEAL) Residing at �.14 `°�t °'�xT � A�i y��S Q z�c �l�e �q � rfniih , cS j ��Q,I� �� . . �°�" (SEAL) Residing at � �1 �,o-e�� x A�a ; �. �,ce..rnp/G7� -7GS� `�rs-<a. �t. li'—�-t-� (SEAL) Residing at /� � 2osa M. wrfss-K- rt��t��5�� , ��-a ACKNOWLEDGMENT � - :�MMONWEALiH OF PENNSYLVANIq COMMONWEALTH OF PENNSYL IA . . "°�'� . Donna E.Grimv,opd,Na�'puD6c . .5,,5'.: Lw�er PJlan Twp„C�mpe�r��nn, �viO�`�' Or' , M1'C°mmisya^E�IresJune 19.2010 MemDer.PennsN�Ania Associalion ot Notaries ' I, CONSTANCE RYDER COWMAN, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as a Codicil to my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. �vl g..��e,�. ��A- .�7�'�-Gn-v (SEAL) CONST tCE RYDER COWMt1N � Sworn to and subscribed bgfor�e me this !� day of �c�e-�G'� , 20�.'� c.�� , Notary Public My Commission Expires: (SFAL) COMMONWEA�TH Of PENNSYLVANIA NO�arial Se21, . ��e.cnm„ooa.rio�ary waK LoNerAllen Twp..CumbeAanO County . �'�nissb�F�yirts June 19.2010 MemCer,PennsNvanla AssoNation ol Nate�ies i AFFIDAVIT COMMONWEALT OF PENNSYLVAN . , : SS.: COIINTY OF We, �k:CN�-c� (.�C^Jl�(( ��/. 11�,Q,L�ii.c and ��2 �.�2�_O� , the Witnesses whose names are signed to the attached or foregoing instrument, being duly quali6ed according to law, do depose and saq that we were present and saw Testatrix, CONSTANCE RYDER COWMAN,.sign and execute the instrument as a Codieil to her Last Will and Testament; that Testatrix signed willingly and that she executed the Codicil as her Eree and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the � Testatrix signed the Codicil as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. �1��-'�2 �-_�� f/./ / , �z��i:% : : . U',.��-�-_ Witness tness �'�. �c. �r.�u, Witness Sworn to and subscribed bQfo� re' me this l l day of OG�""� , 2009 Notary Public My Commission Expires: �� i � a � (SEAL) � COMMONWEALTH OF PENNSYLVANIA NoWrial$eal � Donna E.CximHVOtl.Nofary PubBc Lw.er Allen 7wP.,Cumberfantl COUniy M'Y�'^�s+a�F�'vas Jure 79.2010 MemDer,Pennsylvania AssoGation of Notaries 502753v1 METTE, EVANS & WOODSIDE ATTORNEYS AT LAW \ HARRISBURG, PENNSVLVANIA 17110-0950 � i ��1�� Y Y 11�� 11J111�lL71lL+ OF CONSTANCE RYDER COV�i�MAN I, CONSTAI3CE RYDER COWMAN, of Camp Hill, G�mberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. � ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an e�ense and cost of administration,of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even � though on proceeds of insurance or other property not passing under this Will. ITEM II: I direct the Executor to pay the eacpenses � of my last illness and funeral expenses from the residue of my estate as an expense and cost of administration of my estate. ITEM III: I give to my children living at the time of my death all of my household furniture and furnishings, books, pictures,jewelry, silverware, sutomobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon, to be divided among them as they shall agree. Should there be no agreement, the Executor shall divide this property among them in as nearly equal portions as the Executor, in the sole p� i 1� r'i C � discretion of the Executor, deems appropriate, having due regard to the personal preferences of my children. . � � ITEM IV: I give, devise and bequeath all of the rest, ' � residue and remainder of my estate to my childrett in equal shares. If any of my said � children predeceases me, the share of sa.id deceased child shall be paid to the then f living issue of said deceased child, per stirpes. � . I ITEM V: In addition to powers given by law, the � Executor shall have the following discretionary powers: (a) To retain any property received by the Executor; i (b) To sell real estate, publicly or privately, for prices and on � terms as the Executor deems proper, without liability to the purchasers to see to application o£the purchase moneys; (c) To compromise controversies; ' (d) To distribute income or principal in cash or in kind, or partly in each, at fair market value at the tinne of each distribution; 1 (e) To hold investments in the name of a nominee; and (� To borrow money from any person, including the Executor, to pay indebtedness of mine, or of my estate, expenses of administration or inheritance, legacy, estate and other ta�ces, and to ass9gn and pledge a assets of my estate. Page 2 C � C• � � . i (g) To undertake all other acts in the Executor's judgment deemed necessary for the administra�ion and settiement of my estate. ITEM VI: If a beneficiary under the age of twenty-one (21)years is entitled to receive assets under this Will, my Executor shall receive those assets as Custodian for the beneficiary under the Pennsylvania Uniform Transfers to Minors Act. The Custodian may receive and administer all assets authorized by law, and shall have full authority as provided in the Pennsylvania Uniform Transfers to Minors Act to use assets in the manner the Custodian deems advisabie for the best interests of the beneficiary. ITEM VII: I hereby nominate, constitute and appoint � my son, QUENTIN R. COWMAN, JR., to be my Executor. In the event of his death or his inability or refusal to serve, I nominate, constitute and appoint my son, ROBERT S. COWMt1N, to be my Executor. In the event of his death or his inability or refusal to serve, my daughter, JUDITH R. BOONE, shall serve in his stead as � Executrix, herein referred to as "Executor". My Executor and Guardian are spec�cally relieved from the duty or obligation of filing any bond or other security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding two (3) pages, at the end of each page of which I have also set my initials or greater secnrity and better � ident�cation this Z�' � day of , 2Q03. ��r�–��\\��–_'(]�—�"fSEAL) CONSTANCE RYDER COWMAN We, the undersigned, hereby certify that the foregoing Wiil was signed, � sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in 4� the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify'that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. ` �" SEAL) Residin at Z U Jr � ` �1.�- . � lJ �1 �2`u' ' (SEAL) Residing at .S ' /�✓�. �.�1.! �,t� i' �/�i' ' �� ✓�� I,�(.GZ' (SEAL) Residing at �1� '�` �e . �l�cc.2� .4 %'7U/9 � i � � � � . .