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Home My WebLink About08-09-13 � 1505610101 REV-1500 EX�oI_lo, � OFFICIAL USE ONLY PA Department of Revenue pennsylvania Bureau of Individual Taxes �""pT»`�� County Code Year File Number PO BOX 28o6oi � INHERITANCE TAX RETURN Harrisburg,PA i'71z8-o6oi RESIDENT DECEDENT �� (' �� ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 187-16-4899 05/13/2013 10/13/1923 Decedent's Last Name Suffix DecedenYs First Name MI KESSLER RUTH C (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffx Spouse's First Name MI KESSLER EDWARD F Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 162-22-7253 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW d� 1.Original Return O 2.Supplemental Return O 3. Remainder Return(date of death prior to 12-13-82) p 4. Limited Estate O 4a.Future Interest Compromise(date of p 5. Federal Estate Tax Return Required death after 12-12-82) � 6. Decedent Died Testate � 7.Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(date of death O 11. Election to tax under Sec.9113(A) beriveen 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 T0: Name Daytime Telephone Number Andrew H. Shaw, Esquire (717)243-7135 GREGISTER OF VI LS USff(�Y C Q �'i C'7 � �q _-^� �"':a r.� First line of address c CX1 -'ti:, �� C�) C'i. R1 �- C.h ..a r`�` 200 S. Spring Garden St �— ?; �-�, "� .�1. t`." .., , � _ Cp ;;� � Second line of address � � ;�� C'� "�� "7 r, �'3'7 -vt _,'t Suite 11 � c� -< �3 ��-' � t::::: DATE�FI�ED ;'.;.` �,""7 City or Post Office State ZIP Code ,; _� �' Carlisle PA 17013 y-°,. � �? `�'' i CorrespondenYs e-maii address: andrew@ashawlaw.com Under penalties of perjury,I declare that I have examined this retum,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. SIGNATURE OF PERSON RE�PONSIBLE FOR FILING RETURN � q�E�/3 --___-__ ....._�'is'LLV'T/�-.r! � %.w.Kd�V / ADDRESS 42 Tunbri e Lane, Carl' 17015 SIGNATUR PRE E REPRESENTATIVE n DATE - �'p�3 ADDRE 200 S. Spring Garden Street, Suite 11, Carlisle, PA 17013 PLEASE USE ORIGINAL FORM �NLY Side 1 L 1505610101 150567,�101 � � 1505610105 REV-1500 EX DecedenYs Social Security Number DecedenYs rvame: Ruth C. Kessle►' 187-16-4899 RECAPITULATION 1. Real Estate(Schedule A). ......... . .. .. . .. ... .. . .. ....... ... . .. ... .. . 1. 0.00 2. Stocks and Bonds(Schedule B) 2, 0.00 .............. ... .. ... ... ... ......... .. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00 4. Mortgages and Notes Receivable(Schedule D). ... .. ... ... .. . ......... ... 4. 0.00 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 0.00 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ... . .. . 6. 18,535.53 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested... .. . .. 7. 1,048,065.46 8. Total Gross Assets(total Lines 1 through 7). ......... ..... . ... .......... 8. 1,066,600.99 9. Funeral Expenses and Administrative Costs(Schedule H). ......... . .. . . . ... 9. 4,031.85 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) .. ....... ... .. 10. 0.00 11. Total Deductions(total Lines 9 and 10).... ............ ... .. . .. ......... 11. 4,031.85 12. Net Value of Estate(Line 8 minus Line 11) . . .. . ..... ............ . .. ..... 12. 1,062,569.14 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ......... ... ... ......... 13. 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) ............... . .. ...... 14. 1,062,569.14 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 00 18,465.46 15. 0.00 16. Amount of Line 14 taxable at lineal rate X.0 45 1,044,103.68 �g, 46,984.67 17. Amount of Line 14 taxable at sibling rate X.12 0.00 ��. 0.00 18. Amount of Line 14 taxable at collateral rate X.15 0.00 �g 0.00 19. TAX DUE ..... . .. . ....... .. . ..... .. . ................. . .. ....... . .. 19. 46,984.67 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 � 1505610105 1505610105 J REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Ruth C. Kessler STREETADDRESS 42 Tunbridge Lane CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 46,984.67 2. Credits/Payments A.Prior Payments 0.00 B.Discount 2,349.23 Total Credits(A+B) �2� 2,349.23 3. Interest (3) 0.00 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) 44,635.44 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 income of the property transferred:.......................................................................................... ❑ � b. retain the right to designate who shall use the property transferred or its income:............................................ ❑ 0 c. retain a reversionary interest;or.......................................................................................................................... ❑ 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 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?.............. � ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation? ........................................................................................................................ ❑ ❑K IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116(a)(1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedenYs 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 decedenYs 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 tlecedent,whether by blood or adoption. FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF RUTH C. KESSLER I,RUTH C. KESSLER A/K/A RUTH KESSLER A/K/A RUTH CLEMSON A/K/A RUTH A. CLEMSON, of Cumberland County,Pennsylvania, declare this to be my First Codicil to my Last Will and Testament dated March 20, 1996. 1. I hereby revoke ARTICLE II, Section(1), of my Last Will and Testament dated Maxch 2Q, 1996, and substitute therefor the following: (1) PAYMENT OF DEBTS, EXPENSES, AND TAXES I direct that all of my legally enforceable debts and expenses, including,but not limited to, any expenses of my last illness, any funeral or cremation expenses (including,but not limited to, the costs af inemorials of all types and memorial services), any allowances by court order for those individuals dependent upon me, any expenses of the administration of my estate(including any expenses of any ancillary proceeding that may be necessary in another state or country), and any estate, inheritance, or other death taxes of any nature(together with any interest and penalties)that may be payable upon or with respect to any property, or any interest therein,required to be included in my estate or taxable to any person receiving any such property,be paid as soon as practical after my death by my Personal Representative, and I hereby authorize and empower my Personal Representative,in the case of any claim made against my estate,to settle and discharge any such claim, in the sole and absolute discretion of my Personal Representative. Moreover, to the extent that the assets of my probate estate, exclusive of any real estate or tangible personal property, are insufficient to pay all, or any part of,the legally enforceable debts and expenses of my estate, any estate, inheritance, or other death ta�ces of any nature, or any cash bequests under this Will, if any,my Personal Representative shall demand payment thereof from - the Trustee of The Ruth C. Kessler Revocable Trust dated March 20, 1996,but subject to the terms, conditions, and limitations of that certain Trust Agreement which are applicable to the payment of any such sums. 2. I hereby revoke ARTICLE IV of my Last Will and Testament dated March 20, 1996, and substitute therefor the following: (1) RESIDUARY DISTRIBUTION I give the balance of my estate, all of which is herein referred to as my residuary estate,to the Trustee of the Ruth C. Kessler Revocable Trust dated March 20, 1996, to be administered by the terms provided in the said Trust Agreement as it now exists or as it may be amended at the time of my death, notwithstanding that any such amendment or amendments may have been made subsequent to this Will. It is not my intention to exercise any power of appointment. I may have, except as any such power of appointment may be specifically exercised. The receipt of the said Trustee under the said Trust Agreement shall be a full acquittance and discharge to my Personal Representative for the property so distributed. Upon distribution to the said Trustee, the administration of my estate shall cease with respect to the assets passing to the said Trustee, and the said Trustee shall not be subject to the control of any court in which my Will may be probated. In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated March 20, 1996,together with this First Codicil thereto, as and for my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this �� 1 v 2..�..,� 1�.�.v�.�, f�� RUTH C. KESSLER A/K/A 1 � RUTH KESSLER A/K/A ,�`�'��`0�1 RUTH CLEMSON A/K/A �� RUTH A. CLEMSON SIGNED, sealed,published and declared on the date thereof by the above named RUTH C. KESSLER A/K/A RUTH KESSLER A/K/A RUTH CLEMSON A/K/A RUTH A. CLEMSON and for the First Codicil to her Last Will and Testament dated March 20, 1996, in the presence of us,who at her request, in the presence of each other,have subscribed our names as witnesses. ,? � � � � � f �(�f �'�',� ' Residence ��%� � ,�1.. f�l�i� vt J ,� ^� r �f/' �. ``1,,.,�..,., ��;�-- C.%�.. '� Residence � .. /r��,C.;� ��f �� j�� l r � ��. >_. .r._. v,:. . �,�. ��.� �.�.�,� �E�.,..��;��.�..�,��.�.� . .� �, . � �_ � ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA . : SS COUNTY OF DAUPHIN . We,RUTH C. KESSLER A/KIA RUTH KESSLER A/K/A RUTH CLEMSON A/KIA RUTH A. CLEMSON,��,t,c�,y;Y�`�.��(tt,€,��d��_ and � f2�.�,�1��-�� t1�t �� , the Testatrix and the witnesses respectively,whose names are signed to the attached or foregoing instrument,being first duly sworn,do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her First Codicil to her Last Will and Testament, that she signed willingly(or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses,in the presence and hearing of the Testatrix, signed the Codicil as witness and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraints or undue influence. ��, c �� . �.�..,.�, �'�..�,,, ��.�...� (�.�. � �„ TESTATRIX , � �' } WITNES � i :�i._.�._.-.�� --- `�.- wi�s � Subscribed, sworn to and acknowledged before me by RUTH C. KESSLER A/K/A RUTH KESSLER A/K/A RUTH CLEMSON A/K/A RUTH A. CLEM50N,the Testatrix, and subscribed and sworn to before me by �' P�J �. � ' and �, __-- ,1-�'.��'{�t�,� ' � �� . ,witnesses,this �� -�-��:..C�'.�.,. �� .�'.,�� ' NOTARY PUBLIC (SEAL) .,��.m.'t.`:.,,,..:-i:. ...�.�i �Y, z y tr� i �V��t1�,�T��'f1��tCF {)r_ !ip f {�i;�ti?� tl'; L '�' ,,, � '�� S,2C1t�� LAST WILL AND TESTAMENT OF RUTH C. KESSLER I, Ruth C. Kessler (a.k.a. Ruth Kessler) (a.k.a. Ruth Clemson), a resident of, and domiciled in, Cumberland County, Pennsylvania, do make, publish, and declare this to be my Last Will and Testament, in the manner following, hereby revoking all of my previous Wills and Codicils (but not that certain Trust Agreement referred to in Articles II and IV herein, if the same be determined to be testamentary in nature). ARTICLE I GENERAL PROVISIONS (1} STATEMENT OF CITIZENSHIP I declare that I am a citizen of the United 5tates of America, and that my Social Security Number is 187-16-4899. (2) FAMILY MEMBERS At the time of the execution of this Will, my spouse is Edwarc' F. Kessler (hereinafter referred to as "my spouse"), and my children are Wendy Louise Henry and Penny Lee Costopoulos. My step-children are Kathy 3o Kessler, Mary Ann Kessler, Connie Jean Kessler and John Edward Kessler (hereinafter collectiyely and individually, as the case may be, referred to as "my children" or "my child"). For purposes of this instrument and for all other purposes, the terms "child" and "children" shall NOT include adopted persons; step-chil..dxen and their issue are specifically included; the terms "grandchild" and "grandchildren" shalT�uclude�aaopted grandchildren, step-grandchildren and their issue; the term "issue" shall include ii c,-"i�L��tatriri's lineal descendants of whatever degree and the lineal descendants of_step-childreti,_ adopted __ grandchildren and step-grandchildren. Furthermore, for purposes of this instrument and for all other purposes, persons in gestation, later born alive, shall be considered a person in being. ARTICLE II DEBTS AND TAXES (1) PAYMENT OF DEBTS, EXPENSES, AND TAXES ��'j S�`x`°� �e�dlle�� f e e ��rs��e�tl�i�`� I direct that all of my legally enforceable debts and expenses, including, but not limited to, any expenses of my last illness, any funeral or cremation expenses (including, but not limited to, the costs of inemorials of all types and memorial services), any all�wances by court order for those individuals dependent upon me, any expenses of the administration of my estate (including any expenses of any ancillary proceeding that may be necessary in ar.other state or country), and any estate, inheritance, or other death taxes of any nature (tagether with any interest and penalties) that may be payable upon or with respect to any property, or any interest therein, required to be included in my estate or taxable to any person receiving any such property, be paid as soon as practical after my death by my Personal Representative, and I hereby authorize and empower my Personal Representative, in the case of any claim made against my estate, to settle and discharge any such claim, i�the sole and absolute discretion of r' . (,�.�r rf> . ,-� � . z-� � , ,, . �.�,..� �� ... �� .� , , �. �� .� � , ., _ , my Personal Representative. Moreover, to the extent that the assets of my probate esta.te, ' exclusive of any real estate or tangible personal property, are insufficient to pay all, or any part of, the legally enforceable debts and expenses of my estate, any estate, inheritance, or other .-, death taxes of any nature, or any cash bequests under this Will, if any, my Personal ; , Representative shall demand payment thereof from the Trustee of �-�wa�-�:�-a�d--�uth-C:`�J�St: _< Kessler Revocable Trust dated /�Ei.�.c.� a2.-0 , 1996, but subject to the terms, �;;;, �:j �--- „�. ;3 conditions, and limitations of that certain Trust Agreement which are applicable to the payment � of any such sums. (2) DISCHARGE OF LIENS In the event that any property, or interest in any property, passing under this Will, or otherwise, by reason of my death, shall be encumbered by a mortgage or lien, or shall be pledged to secure any obligation (whether or not the property, or the interest in any such property, so encumbered or pledged shall be owned by me individually or jointly), then it is my intention that any such indebtedness shall not be charged to, or paid by, my estate. ARTICLE III SPECIFIC BEQUESTS (1) PERSONAL EFFECTS All of my clothing,jewelry, personal effects, boats, automobiles, and all other tangible personal property, not otherwise specifically,dispo5ed of herein or otherwise, which are owned by me at the time of my death (except any cash on hand or on deposit, any property used in a trade or business, and any other property held for the production of income), I bequeath to my spouse. If my spouse shall not survive me, this bequest shall lapse and shall pass to my residuary estate. (2) PROPERTY INSURANCE POLICIES All of my insurance policies which provide indemnity for the loss of any of my personal or real property by fire, windstorm, or any other casualty, including any claim for any such loss of any such property which I might have at the time of my death against any insurance company, I bequeath any such policies or claims respectively to those persons who shall become owners of the applicable properties by reason of my death, whether or not any such ownership be acquired under this Will or otherwise. (3) COST OF DELIVERY If, with respect to the aforementioned bequests, it is necessary to effect the delivery of my tangible personal property or any insurance policies to a beneficiary who is to respectively receive the said bequests, my Personal Representative shall arrange for, and pay the costs of, any shipments incurred in making any such deliveries. 2 ARTICLE N RESIDUARY ESTATE ��r� �''7%�L� I�e�n J�e� See �a�-s-� C6��j`<<`L (1) RESIDUARY DISTRIBUTION I give the balance of my estate, all of which is herein referred to as my residuary estate, �� to the Trustee of The Edward F. and Ruth C. Kessler Revocable Trust dated '`��='�' .��-: ,�Q'.i,c� �-0 , 1996,to be administered by the terms provided in the said Trust Agreement as it now exists or as it may be amended at the time of my death, notwithstanding that any such amendment or amendments may have been made subsequent to this Will. It is not my intention to exercise any power of appointment I may have, except as any such power of appointment may be specifically exercised. The receipt of the said Trustee under the said Trust Agreement shall be a full acquittance and discharge to my Personal Representative for the property so distributed. Upon distribution to the said Trustee, the administration of my estate shall cease with respect to the assets passing to the said Trustee, and the said Trustee shall not be subject to the control of any court in which my Will may be probated. (2) SAVINGS PROVISION If, for any reason, the aforementioned Trust Agreement shall not be in existence at the time of my death, or, if for any reason, a court of proper jurisdiction shall declare this transfer to the said Trustee of the said Trust Agreement to be invalid, then I direct that the residuary estate shall be held, managed, invested, and reinvested in exactly the sarne manner described in the said Trust Agreement, giving full effect to all of the then existing amendments to the said Trust Agreement, and the residuary estate shall be managed by the same Trustee (or�, as appropriate, the successor or successors therein named, as defined in that certain Trust Agreement). Thus, for those purpases, I do hereby incorporate that certain Trust Agreement by reference, into this, my Will. Notwithstanding the foregoing, if my Personal Representative has presumptive evidence that the reason the said Trust Agreement is not in existence at the time of my death is due to my intention and act to revoke the said Trust Agreement (by physical destruction or otherwise), then it is my intention that my Personal Representative and any court of proper jurisdiction shall, in good faith, ignore the dispositive scheme called for under the said Trust Agreement, and instead, my estate shall be distributed in accordance with the controlling intestacy laws then in effect. ARTICLE V THE PERSONAL REPRESENTATIVE (1) NOMINATION I hereby nominate Edward F. Kessler as my Personal Representative. In the event that my Personal Representative is unable or unwilling to serve or to continue to serve in such capacity for any reason, then I nominate Wendy Louise Henry as the First Successor Personal Representative. In the event that Wendy Louise Henry is unable or unwilling to serve or to continue to serve in such capacity for any reason, then I nominate Mary Ann Kessler as the Second Successor Personal Representative. 3 (2) COMPENSATION Any Personal Representative shall be entitled to compensation which is allowed to Personal Representatives by the laws of the Commonwealth of Pennsylvania. Any Personal Representative shall also be entitled to reimbursement for any expenses necessarily incurred by any such Personal Representative in the administration of my estate. (3) BOND To the extent allowed by law, no Personal Representative shall ever be required to give bond or other security, to qualify, to make an accounting to any court under the provisions of any present or future laws of any state or territory, or to obtain the approval or order of any court in the exercise of any power or discretion herein given (unless otherwise provided in this instrument). ARTICLE VI THE POWERS AND DUTIES OF THE PERSONAL REPRESENTATIVE (1) GENERAL POWERS AND DUTIES My Personal Representative, or any successor, shall be governed by the appropriate provisions of the Pennsylvania Statutes, as amended, that are not in conflict with this instrument, and shall have all of the additional powers and protection granted by statute to Personal Representatives. In addition to, but not in limitation of, any common-law or statutory authority, and without application to any court, the Personal Representative, or any successor, shall follow the directions hereinafter given and shall exercise, in the Personal Representative's sole and absolute discretion(unless otherwise provided in this instrument), the powers and responsibilities hereinafter given. The aforementioned shall also apply to any Trustee, at the time of application, with respect to any Trust Agreement created under this instrument. (2) INVESTMENT AND OTHER POWERS AND DUTIES With respect to both real and personal property, and for the pur�oses of obtaining funds for the payment of any debts, expenses of administration, taxes, payment of devises, and for making distributions, conversion into cash, management of property, and for every other purpose, my Personal Representative may acquire, retain, invest, reinvest, exchange, lease, sell, borrow, mortgage, pledge, transfer, and convey in any such manner, on any such terms, and at any such times, all without limit, as my Personal Representative may deem advisable (unless otherwise provided in this instrument), even if any such terms may extend beyond the expected administration of my estate. No person dealing with my Personal Representative shall be required to inquire into, or shall be held liable with regard to, the necessity or propriety of any transaction, nor as to the application of any money or property paid or delivered in connection with any such transaction. 4 , (3) POWER TO DISPOSE OF ESTATE ASSETS I hereby give to my Personal Representative the full power and autharity, at any time, to sell, mortgage, pledge, exchange, dispose of, or otherwise deal with any property comprising . my estate, upon any such terms as my Personal Representative shall deem advisable; to settle and compromise any and all claims in favor of, or against, my estate as my Personal Representative shall deem advisable; and for any of the foregoing purposes, to make, execute, and deliver any and all deeds, contracts, mortgages, bills of sale, or any other instruments necessary or desirable therefor. My Personal Representative is expressly authorized to postpone the final distribution of my estate pending the final determination of any tax liabilities in connection therewith. (4) PAYMENTS OR DISTRIBUTIONS TO MINORS In the event that there is to be a payment or distribution from my estate to a donee who is a minor at such time, then at such time, as my Personal Representative deems advisable, any such payment or distribution shall be made by my Personal Representative (i) to any such minor directly, (ii) to any such parent of the minor, (iii) to any such other person having custody of the minor, (iv) to the legally appointed guardian, conservator, or committee of any such minor, or (v) to a custodian selected for any such minor under a Uniform Transfers to Minors Act (or similar or successor statute), whether or not the applicable custodian is selected by my Personal Representative or has already been serving as the said custodian. If there is no such custodian, the applicable custodian may be appointed by my Personal Representative, and any person or entity serving as my Personal Representative may be appointed as ths� said custodian (unless otherwise provided in this instrument). (5) CHARITABLE PLEDGES My Personal Representative may pay any pledges made by me in writing, if, in the discretion of my Personal Representative, I would have wanted such pledges paid. {6) TAX MATTERS (a} Tax Returns: I specifically authorize and empower my Personal Representative to execute and file any applicable income tax returns for the year in which my death occurs, and for any years prior thereto. I also authorize and empower my Personal Representative to execute and �le any gift tax returns, if any such gift tax returns are required for the year in which my death occurs, and for any years prior thereto. My Personal Representative shall incur no personal liability for any action taken in good faith in accordance with either of the foregoing authorizations. If I leave a spouse, my Personal Representative may �le any joint income or gift tax returns with my surviving spouse. (b) Elections In General: My Personal Representative shall have the power to allocate to the income or the principal of my estate, in whole or in part, any of the receipts and the disbursements of my estate, in my Trustee's reasonable discretion (unless otherwise provided 5 in this instrument). It is my direction that any applicable property interests, which may be determined as a result of my Personal Representative's reasonable discretion, shall, in fact, be the interests that any such beneficiaries shall receive under this instrument. ARTICLE VII SIMULTANEOUS DEATH PROVISIONS (1) SPOUSE If my spouse and I shall die under such circumstances that there is not sufficient evidence to presumptively determine the order of our deaths, then it shall be presumed that my spouse shall have survived me, and my estate shall be administered and distributed in all respects in accordance with such a presumption (unless otherwise provided in this instrument). (2) OTHER BENEFICIARIES If any beneficiary, other than my spouse, and I shall die under such circumstances that there is not sufficient evidence to presumptively determine the order of our deaths, then it shall be presumed that I shall have survived any such beneficiary, and my estate shall be administered and distributed in all respects in accordance with such a presumption(unless otherwise provided in this instrument). ARTICLE VIII JOINTLY-OWNED PROPERTY If, at the time of my death, I am a joint owner, co-owner, or individual owner of any real estate, bank account, or savings account in any commercial bank or savings institution, bond, or any other securiry or instrument of indebtedness which is registered or issued in my name and that of another person or persons, or any other property held as tenants by the entirety or as joint tenants with right of survivorship, or which is payable to either a co-owner or to the survivor of them, then I give, devise, and bequeath all of my right, title, and interest in any such property to the surviving joint owner thereof. It is my understanding that all of my right, title, and interest in and to any such property will pass to any such surviving joint owner or owners upon my death by operation of law, but I do, nevertheless, make these provisions in order to eliminate any question as to the right of any such surviving joint owner or owners to succeed to the ownership of any such property upon my death. ARTICLE IX RULES OF INTERPRETATION (1) HEADINGS The headings used in this instrument are for convenience only and shall not be resorted to for any interpretation of this Wi1L 6 (2) MISCELLANEOUS r Whenever the context so requires, the masculine shall include the feminine and the neuter, the feminine shall include the masculine and the neuter, the singular shall include the plural, and the plural shall include the singular. If any portion of this Will is held to be void or unenforceable, the balance of this Will shall, nevertheless, be carried into effect. Also, the provisions of this Will shall be interpreted pursuant to the laws of the Commonwealth of Pennsylvania, in which state I have made my domicile. IN WITNESS WHEREOF, I have affixed my signature to this, my Last Will and Testament, consisting of eight (8) rypewritten pages, including the next page, on this�_�day of��r-c li , 1996. � � �. �., / Ruth C. Kessler, Testatrix @ SIGNED, SEALED, PUBLISHED, AND DECLARED by the said Ruth C. Kessler, as the Testa.trix's Last Will and Testament, in the presence of the undersigned who, at the Testatrix's request and in the Testatrix's presence and in th�resence of each other, have hereunto subscribed our names as witnesses thereto, this 7._Q.. _ day of ��1�c,� , 1996. Witnesses: Residence: � /�D� /�D /.�! O/� 7 AFFIDAVIT OF PROOF OF WILL COMMONWEALTH OF PENNSYLVANIA ) ) SS. COUNTY OF CUMBERLAND ) We, Ruth C. Kessler, — �q m �.s � •�,��!L , / (Witness) and .�/iC��,��.� , the Testatrix and the (Witness) witnesses, respectively, whose names are signed to the foregoing Last Will and Testament, being first duly sworn, do hereby declare to the undersigned officer that on the _��'�day of .'`�'l,�Y�L , 1996, the Testatrix signed, sealed, published, and declared the foregoing instrument as the Testatrix's Last Will and Testament; tbat the Testatrix signed the instrument as the Testatrix's free and voluntary act for the purposes therein expressed; that each of the witnesses, in the presence and hearing of the Testatrix, at the Testatrix's request, and in the presence and hearing of each other, signed the Last Will and Testament as a witness; and that to the best of the knowledge of each of the witnesses, the Testatrix was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. � `�.. �C��t../ Ruth C. Kessler, Testatrix � W' ne s Witness SWORN TO AND ACKNOWLEDGED BEFORE ME by the Testatrix, Ruth C. Kessler, and sworn and acknowledged before me by �. 9�� and - . , the witnesses, this �-G day of ��C�� , 1996. G��..� T: Nota Public My Commission Expires: No�rial Seai �auqrte T.Se�iass,Notary f�'ic �I!oRf iw�p.,Bix�SS Ca tnty i�y Carrrm'rs..�n�x,.,rir+e�Jat�.27.1997 , `rariaa.ssDCiaOpn g The First Amendment to the Ruth C. Kessler Revocable Trust On March 20, 1996,I,Ruth C.Kessler, signed the Ruth C.Kessler Revocable Trust,more formally known as: :The Ruth C.Kessler Revocable Trust dated March 20, 1996 Pursuant to Article II'of my Revocable Trust, which permits me to amend my Revocable Trust in writ3�g-a�arr}�-time,—I�o�v wisl�to-amend my Revocable Trust as follows: ' Article V, Section l.c.of myRevocable Trust is hereby,revoked in its entirety and amended as follows: Section l. Distribution of the TrustEstate c. Specific Devise .� tF��T` i«i^} .� �� .. . ��' � . . (i) Life Estate in Residence Ifthe real estate located at 42 Tunbridge Lane, Garlisle,Cumberland'County, Pennsylvania,is a part of my trust estate and notwithstanding any preceding provisions of this Article,if I am survived by my spouse,EDWARD F.KESSLER, then my spouse shall have the right to occupy such residence,or replacement therefor,for fhe lifetime ofmy spouse,at no charge,together with all furniture, furnislungs and appliances located therein, excluding Trustor's personal possessions. No assignment of this life estate or any right accruing therefrom shall be made,in whole or in part,without the prior written consent of my Trustee. Upon the death of my spouse,my Trustee shall distribute my interest in such residence in accordance with the remainder of my Trust Estate. In the event that my spouse predeceases me,the above life estate shall lapse,and my interest'in such residence shall be distributed in accordance with the remainder of rny Trust Estate. i I executed this amendment on �'�� 0�� . I certify that I have read the foregoing amendment to my Revocable Trust, and that it correctly states the changes I desire to make in my Revocable Trust. I approve this amendment to my Revocable Trust in all particulars,and request my Trustees to execute it. Trustar: -.., � 11� Ruth C.Kessler Trustees: ' 5��.�. �° � Ruth C.Kessler a ACKNOVVLEDGEMENT COMMONWEALTH OF PENNSYLVANIA . : SS COUNTY OF DAUPHIN . The foregoing amendment to the Ruth G Kessler Revocable Trust was acknowledged before me on �� p�� ,by Ruth C.Kessler as Trustor and Trustee. Witness my hand and official seal. My commission e�ires: ��c�.�� ;� � ' � Nofary Pubhc _ .�.�.e.��.�_... �, ,v ;; �.if E� t ., �, P ��y;�ubfie � . � . � >,, y a �z;t—i�iiJ?1�.� � � �. . . . �, ti�<4<<,� ,w. ._ �,�:��{l�.s,zaas . �_�.��, 3 The Second Amendment to the Ruth C. Kessler Revocable Trust On March 20, 1996,I,Ruth C.Kessler,signed the Ruth C.Kessler Revocable Trust,more formally known as: ' The Ruth C.Kessler Revocable Trust dated March 20, 1996 Pursuant to Article II of my Revocable Trust,which permits me to amend my Revocable Trust in writing at any time,I now wish to amend my Revocable Trust as follows: Article UI, Section 1(a),of my Revocable Trust is hereby revoked in its entirety and amended'as follows: Section i. Nomination and Appointment (a) Named Trustees I hereby nominate and appoint myself,Ruth C. Kessler, as Trustee of this Trust. In the event that I am unable or unwilling to serve or to continue to serve in such capacity for any reason,then I appoint Edward F. Kessler as the Successor Trustee. In the event Edward F. Kessler is unable or unwilling to serve or to continue to serve in such capacity for any reasan,`then Wendy Louise Henry and Penny Lee Costopoulos shall serve jointly as Successor Trustees. I executed this amendment on �1�� . I certify that I have read the foregaing amendment to my Revocable Trust, and that it correctly states the changes I desire to make in my Revocable Trust. I approve this amendment to my Revocable Trust in all particulars,and request my Trustees to execute it. Trustor: ` ��.�. e � Ruth C.Kessler Trustee: �-�. � ►��..�. Ruth C.Kessler ACKNOWLEDGEMENT COMMONWEALTFI OF PENNSYLVANIA : SS COUNTY OF DAUPHIN The foregoing amendment to the Ruth C. Kessler Revocable Trust was acknowledged before me on A�R � 7 2��2 :,by Ruth C. Kessler as Trustor and Trustee. Witness my hand and official seal. My commission expires: ��.' �° �-��c�;� : Notary Public .�.o,.�.�� a#a^a!Seml Linda L.F�:fterhof►,Notary PubSic derry+'i�,v�;.,L�a�:phin County My Cammiss�c�n�xp�res Nov.8,2003 THE RUTH C. KESSLER REVOCABLE TRUST THIS TRUST AGREEMENT, made this � day of ,/l'�G'--t.c.� , 1996, is entered into by and between Ruth C. Kessler (a.k.a. Ruth Kessler) (a.k.a. Ruth Clemson), as the Settlor (and hereinafter referred to in the first person), of Cumberland County, Pennsylvania and Ruth C. Kessler, as the Trustee (and hereinafter referred to as "my Trustee"), of Cumberland County, Pennsylvania. WHEREAS, I, desiring to create this Trust for the benefit of the bene�ciaries hereinafter set forth, do hereby or intend to assign, transfer, convey, and deliver to my Trustee the property (which shall cornprise and hereinafter be referred to as the "Trust Estate") described in the Schedule A attached hereto and made a part hereof, including any such property contributed by any other person, and which Schedule A may also describe any insurance policies or similar contracts on the life of ine or any other person which are or will be made payable to my Trustee, and any other contracts (including, but not limited to, any qualified or non-qualified plans of any kind) which are or will be made payable to my Trustee, under the terms hereof; and WHEREAS, any additional property may be assigned, transferred, conveyed, and delivered to my Trustee by me, or by any other person, and any insurance policies or similar contracts on the life of ine or any other person which are made payable to my Trustee, and any other contracts (including, but not limited to, any qualified or non-qualified plans of any kind) which are made payable to my Trustee, by Will or otherwise, from time to time, shall constitute additions to the Trust Estate, and all such further additions shall be dealt with by my Trustee pursuant to the terms hereof, provided that all such additions shall be acceptable to my Trustee. Such further additions may be described in the aforementioned Schedule A attached hereto. NOW, THEREFORE, IT IS AGREED that such properties in trust shall be administered upon the following terms: ARTICLE I GENERAL PROVISIONS Section 1. Statement of Citizenship I declare that I am a citizen of the United States of America, and that my Social Security Number is 187-16-4899. Section 2. The Name of this Trust This Trust shall, for convenience, be known as The Ruth C. Kessler Revocable Trust dated i��G�� a , 1996, and it shall be sufficient that it be referred to as such in any deed, assigntnent, devise, or beneficiary designation. Assets may be registered to this Trust as Ruth C. Kessler, Trustee of The Ruth C. Kessler Revocable Trust dated ,��G�� , 1996, but other forms of registration are permissible. 2 5ection 3. Certi�cate of Trust In order to facilitate the convenient administration of this Trust, including the registration and transfer of assets to and from this Trust, my Trustee shall have the power to execute a Certificate of Trust describing any Trust matter, including, but not limited to, a description of the terms of this Trust, the administrative powers of my Trustee, and the identity of any current Trustee. Any person who receives an original or a photocopy of the said Certificate of Trust shall be held harmless in relying on the same, and any such person shall not be obligated to inquire into the terms of this Trust or to maintain a copy of this Trust. Section 4. Family Members At the time of the execution of this Trust, my spouse is Edward F. Kessler and my children (hereinafter collectively and individually, as the case may be, referred to as "my children" or "my child"), are: Wendy Louise Henry Penny Lee Costopoulos For purposes of this instrument and for all other purposes, the terms "child," "children," "grandchildren," "descendants" and "issue" shall exclude adopted persons, step-children, step- grandchildren and their issue; the term "issue" shall include only the Settlor's blood line descendants of whatever degree. Furthermore, for purposes of this instrument and for all other purposes, a person in gestation, later born alive, shall be considered a person in being. 3 ,r,+ 1`�. Section 5. Interpretation of the Trustee's Discretion With regard to the management and distribution of the Trust Estate, my Trustee shall consider vested and income beneficiaries as my Trustee's primary interest and responsibility, and shall consider contingent and remainder beneficiaries as of secondary interest and responsibility (unless otherwise provided), and, therefore, I request that my Trustee, in resolving any doubtful matters relating to any such matters, take the aforementioned interpretation into consideration. Section 6. Governing Law Provision This Trust shall be construed and regulated in all respects by the laws of the Commonwealth of Pennsylvania, notwithstanding any residence in another jurisdiction by me or any other beneficiary hereunder. Furthermore, the initial situs of this Trust shall be in the Commonwealth of Pennsylvania. ARTICLE II ADMINISTRATION DURING THE LIFETIME OF THE SETTLOR Section 1. Right to Revoke and Amend This Trust I expressly reserve the right, at any time during my lifetime (unless otherwise provided in this instrument), effective upon a written notice delivered to my Trustee, to revoke and amend this Trust, in whole or in part, provided, however, that if this Trust is amended, the duties, powers, and responsibilities of my Trustee shall not be substantially changed without my 4 Trustee's consent. In the case of any revocation, whole or partial, all of the insurance policies, securities, or any other property held in Trust hereunder, or that part thereof as to which the Trust may be revoked, shall be delivered by my Trustee to me, or in accordance with my written directions. Section 2. Investment Rights I do not reserve the right specifically to approve or disapprove of each and every Trust purchase or sale before it is made. However, I do reserve the right to elect, at any time during my lifetime (unless otherwise provided in this instrument), to advise my Trustee and to direct my Trustee concerning the purchase or sale of any Trust assets. Should I elect to exercise my right to advise or direct my Trustee to purchase or to sell any Trust asset, I shall do so by a written notice. If that is not practical, I shall, as soon thereafter as it is practical, approve of any such purchase or sale by a written notice, as requested or required by my Trustee. My Trustee is hereby specifically relieved of all liability for loss which may be occasioned by the purchase or sale of any asset of the Trust Estate when my Trustee has been advised or directed to make such purchase or sale by me. Section 3. Disposition of Income and Principal (a) Income Distributions During my lifetime and while the Trust Estate shall include cash, securities, or other income-producing property, my Trustee shall manage, invest, and reinvest the Trust Estate, shall collect the income therefrom, and shall pay over the net income to me or shall apply the same 5 for my benefit, in convenient installments (but at least quarter-annually), unless I direct that the net income earned by this Trust shall be accumulated and reinvested as part of the Trust Estate. Any undistributed income received by or accrued in this Trust at the time of my death shall be added to and become a part of the principal. (b) Principal Distributions In addition, my Trustee, during my lifetime, is hereby authorized, at any time and from time to time, and in my Trustee's discretion, to (i) pay to me for my health, education, maintenance, or support, or to apply, for any such purposes, any part, or all, of the assets comprising the Trust Estate; (ii),pay to, or for, my legal dependents for their health, education, maintenance, or support, in amounts as my Trustee deems to be reasonable, considering any such beneficiary's other sources of income and funds; and (iii) pay to, or on behalf of, me the amount of any and all taxes, state, county, federal or otherwise, which are caused by the sale or possession of any of the assets comprising the Trust Estate, or which are charged against me or the Trust Estate under the laws of the Commonwealth of Pennsylvania, the United States of America, or other appropriate laws, which deal with the taxation of tangible or intangible personalty or realty which is part of the Trust Estate. Notwithstanding the foregoing, I hereby reserve the right, for any reason, and effective upon a written notice delivered to my Trustee, to withdraw any or all of those assets comprising the Trust Estate, at any time and from time to time (unless otherwise provided in this instrument). 6 Section 4. Testamentary General Power of Appointment I hereby reserve a general power to appoint by my Will (irrespective of the date of execution of any such Will) all or any portion of the Trust Estate, including the principal, undistributed income, and any proceeds or other benefits of any insurance or other contracts, if any, which may be payable to this Trust, to any such person or per�ons that I may choose, including my Personal Representative, outright or in further trust (unless otherwise provided in this instrument). In order to exercise the said power to appoint, it is necessary that my Will make specific reference to this Section and Article of this instrument. For this and aIl other purposes, if no such Will is made known to my Trustee within thirty (30) days following my death, then my Trustee shall be fully protected in relying on the presumption that no such instrument exists. If I fail to exercise the said power to appoint for any reason, then the assets of this Trust shall nevertheless remain a part of this Trust, and shall be administered and disposed of in accordance thereof. ARTICLE III DISABILITY AND INCOMPETENCY During any disability or incompetency (whether temporary or permanent) of ine as defined in this Article, I shall be relieved of all of the powers heretofore reserved by me in my individual or fiduciary capacity, as the case may be. During any such disability or incompetency, all such powers shall be suspended, and the current Trustee or Successor Trustee, whichever is applicable, shall have or continue to have those powers with respect to the Trust 7 Estate given in this Trust to a Trustee. During my disability or incompetency, my Trustee is specifically authorized to arrange for the services of a companion or registered or practical nurse to remain with me, on a round-the-clock basis, if necessary, in my home, or alternatively, to arrange for convalescent care or nursing home care, with or without such a companion or nurse, as my Trustee determines to be advisable from time to time. In addition to any such payments of income and principal for the benefit of ine, my Trustee may pay to, or apply, for the benefit of my legal dependents, such amounts from the income and principal of this Trust, in such shares and proportions, in my Trustee's discretion, that my Trustee shall determine to be advisable from time to time, for such a person's health, education, maintenance, or support (including, but not limited to, such a person's medical, dental, nursing, and nursing home expenses), taking into consideration, to the extent that my Trustee deems advisable, any such person's other income and funds. I may regain all of the powers heretofore reserved by me in my individual or fiduciary capacity, as the case may be, when such disability or incompetency is removed in the same manner as was followed to establish my disability or incompetency as provided herein. Additionally, the following definitions shall also be utilized in the determination of the disability or incompetency (whether temporary or permanent) of any individual who is to serve or has been serving as a Trustee under this Trust. 8 _� ,. �;. . � � v. ,�; � t , � ��.� � -� � �� Section 1. Definition of Disability This term shall apply at any time during my lifetime that my Trustee hereunder receives a written notice signed by (i) a physician of mine and (ii) a member of my most immediate family, indicating that I am too disabled to continue my involvement in this Trust, except as a beneficiary hereunder. Section 2. De�nition of Incompetency This term shall apply at any time during my lifetime that my Trustee hereunder is in possession of any of (i) a court order, which my Trustee deems jurisdictionally proper and currently applicable, and which holds me to be legally incompetent to act in my own behalf, or appoints a guardian of my person or property to act for me; (ii) duly executed, witnessed and acknowledged written affidavits of two physicians who possess M.D. or D.O. degrees, each _ , _ certifying that the respective physician has examined me and has concluded that, by reason of an accident, physical or mental illness, progressive or intermittent physical or mental deterioration, or other similar causes, I had, at the date of the applicable written affidavit, become incompetent to act rationally and prudently in my best interests; or (iii) evidence, which my Trustee deems to be credible and still currently applicable, that I have been unaccountably absent for more than three (3) months, or that I have been detained under duress in which I am unable, effectively and prudently, to handle my financial interests. Wherever my Trustee is _ 9 authorized or required to act in the case of the disability or incompetency of any beneficiary (including me) or any other Trustee under this Trust, my Trustee shall be fully protected in the determination of such disability or incompetency by a reliance upon the aforementioned standards. ARTICLE IV ADMINISTRATION UPON THE DEATH OF THE SETTLOR Upon my death, this Trust shall become irrevocable and my Trustee shall have the following duties and shall dispose of the Trust Estate in the following manner: Section 1. Insurance Proceeds (a) Collect Proceeds My Trustee shall collect the proceeds of any life insurance policies or similar contracts that are payable to my Trustee, and shall hold such proceeds together with any additional property heretofore or hereafter added to this Trust from any source. Such proceeds and property shall constitute part of the Trust Estate. (b) Authority to File Suit on Behalf of this Trust My Trustee shali have full authority to take any action (as my Trustee deems advisable) in regard to the collection of the proceeds of any life insurance policies or similar contracts and to pay any expenses relating thereto from the Trust Estate. However, my Trustee shall not be required to enter into, or maintain, any litigation to enforce payment of any such proceeds until 10 �. . �: ;. � . �:�.�.. �: n�.�. s��., �� .. _. � � �.� ..�, � , my Trustee shall have been fully indemnified, to my Trustee's satisfaction, against all expenses and liabilities to which my Trustee might, in my Trustee's judgment, be subjected to by any such litigation. My Trustee shall have full authority to make any compromise or settlement with respect to any such policies or similar contracts, which my Trustee may deem expedient, and to give to any insurance company, all of the necessary and proper releases, acquittances, and full discharges of all of such an insurance company's liabilities under any such policies or similar contracts. (c) Discharge of Insurance Companies No insurance company, whose policy or similar contract shall be deposited hereunder, which shall make payments of the proceeds thereof to my Trustee, shall be required to inquire into, or take notice of, any of the provisions of this Trust or to see to the application or disposition of the proceeds of any such policies or similar contracts, and the receipt of my Trustee given to any such insurance company shall be effectual to release and discharge any such insurance company for any payment so made and shall be binding upon the beneficiaries of any Trust hereby created. Section 2. Payments For the Bene�t of the Settlor's Estate (a) The Settlor's Debts, Expenses, and Taxes Upon my death, my Trustee shall exercise one or more of the following in order to deal with the debts, expenses, and taxes of my estate: - 11 1. Payment of Debts and Expenses From the Trust Estate My Trustee shall pay from the Trust Estate any part, or all, of the legally enforceable debts and expenses of my estate, including, but not limited to, any expenses of my last illness, any funeral or cremation expenses (including, but not limited to, the costs of memorials of all types and memorial services), any allowances by court order for those individuals dependent upon me, and any expenses of the administration of my estate (including any expenses of any ancillary proceeding that may be necessary in another state or country), not paid from my probate estate. 2. Payment of Taxes From the Trust Estate My Trustee shall pay from the Trust Estate the death taxes with respect to my estate as provided herein: i) Directions in the Settlor's Will After my death, that portion or all or none of the estate, inheritance, or other death taxes of any nature (including the federal supplemental estate tax on certain qualified plan benefits), together with any interest and penalties, that may be payable upon or with respect _ to any property, or any interest therein, required to be included in my gross estate or taxable to any person receiving any such property under the provisions of any present or future domestic or foreign laws, regardless of whether any such property, or any interest therein, passes under or outside of this Trust, and regardless of whether the said taxes are payable by my estate or by any recipient or beneficiary of any such property, including any generation-skipping transfer tax on any direct skip (except by reason of disclaimer) due to the express terms of this Trust or my Will, but excluding any other type of generation-skipping transfer tax, and also excluding any 12 � � , .., . . � � A-.. - ��. �,� �. � �. ._.�rw.. __ ��., � . � � ,,, additional tax unpaid pursuant to Section 2032A(c) of the Internal Revenue Code of 1986 (hereinafter referred to as "the Code"), as amended, shall be paid, or other provision for any such payment made, as I shall direct in my Will, by my Trustee out of the principal of the Tiust Estate, with no right of reimbursement from any recipient or beneficiary of any such property or interest (unless otherwise provided in this instrument). ii) No Postponement of Distribution If my Ttustee is so directed to pay any such taxes, together with any interest and penalties, that direction shall not postpone the disposition vf the remaining Trust Estate, but my Trustee shall have the right to withhold any amount as my Trustee deems necessary to pay that portion of any such t�es, interest or penalties that my Trustee is so directed to pay. If the amount so withheld is insufficient for that purpose, the additional amount required shall be paid proportionately by the persons, Trusts, or Shares, whichever the case may be, to whorn the remaining Trust Estate was distributed at my death. If the amount so withheld is more than the amount ultimately required for that purpose, the excess amount shall be distributed proportionately to the persons, Trusts, or Shares, whichever the case may be, to whom the remaining Trust Estate was to be distributed at my death, in accordance with the amount or amounts called for under the provisions of this Trust. 13 3. Loan to the Settlor's Estate My Trustee shall lend to my probate estate sufficient funds, upon such terms regarding security, interest rate, and maturity which my Trustee may deem advisable, to pay all, or any part of, the aforementioned debts, expenses, and taxes. Such a loan or loans need not be secured if, in my Trustee's opinion, it is in the best interests of the beneficiaries of this Trust not to obtain security in light of the overall objectives and requirements of such beneficiaries and my probate estate. 4. Purchase From the Settlor's Estate Alternatively, or additionally, my Trustee shall acquire by purchase, exchange, or otherwise, sufficient assets from my probate estate to provide my probate estate with sufficient cash to pay the aforementioned debts, expenses, and taxes, even though such assets may not be of the character prescribed by law for the investment of trust funds. Although acquisition of such properry may result in a large percentage of the Trust Estate being invested in one class of property, my Trustee may, without liability for any loss or depreciation, retain such property so acquired for as long as my Trustee may deem advisable. (b) Cash Bequests After providing for any of the aforementioned items delineated in Subsection (a) of this Section of this Article, my Trustee shall distribute to my Personal Representative, or as my Personal Representative may direct, directly to the applicable beneficiaries, outright and free of trust, any cash bequests I have made in my Will. 14 (c) 5pecific Bequests and Devises After providing for any of the aforementioned items delineated in Subsection (a) of this Section of this Article, my Trustee shall also deliver to my Personal Representative, or as my Personal Representative may direct, directly to the applicable beneficiaries, outright and free of trust, any property in the Trust Estate which is specifically bequeathed and/or devised by my Will. (d) The Personal Representa#ive's Certification: All of the payments described under Subsections (a)and (b)of this Section of this Article shall be made upon the demand of my Personal Repr�:sentative and upon the certification by my Personal Representative that the assets of my probate estate (which might include any real property, tangible personal property, or other assets that, in my Personal Representative's judgment, do not have a readily realizable market value) are insufficient for such purposes, but this Trust shall only be liable to the extent of such shortage. (e) Reliance on the Personal Representative While or while not one or more of the same persons or entities, or both, may be acting as my Trustee and as my Personal Representative, my Trustee is authorized to rely conclusively upon my Personal Representative's certification of (i) the estimation of all of the taxes imposed upon my estate; (ii) the amount, if any, required to satisfy any debts and expenses of my estate; (iii) the amount, if any, required to satisfy any cash bequests made by me in my Will; and (iv) the designation or characterization of the applicable assets which are fiduciary accounting principal and which are fiduciary accounting income. My Trustee shall - 15 have no duty to (i) determine the accuracy, designation or characterization, or propriety of any amount, of assets so certified; (ii) see to the application of any amount paid, or any property delivered, to my Personal Representative; or (iii) withhold distribution of any applicable asset or assets (unless otherwise provided in this instrument). ARTICLE V DISTRIBUTION UPON THE DEATH OF THE SETTLOR Section l. Distribution of the Trust Estate Upon my death, in default of the total or partial, as the case may be, exercise of the general power to appoint described in Section (4) of Article II of this instrument, my Tiustee shall distribute the principal and the accumulated income, if any, of the Tiust Estate to the following beneficiaries as follows: a. Cash Bequests None b. Special Bequests The Trustee shall distribute the Settlor's tangible personal property pursuant to the letter(s) of instruction she has placed, or will place, in tiie Essential Documents Section of this Trust Binder. c. Special Devises -� �: _ W` < . t xt,,�,.9�r r�� a; -.,u::.�.None-_._.... -_-- ._.._. 16 d. Residual Trust Estate The remaining Trust Estate shall be allocated and distributed in equal shares to the following beneficiaries: Wendy Louise Henry Penny Lee Costopoulos (i) In the event that Wendy Louise Henry is not living, her fractional share of the remaining Trust Estate shall be distributed to Penny Lee Costopoulos. (ii) In the event that Penny Lee Costopoulos is not living, P:nny Lee Costopoulos' fractional share of the remaining Trust Estate shall be distributed to her then living issue, per stirpes, subject to the trust distribution as follows: The Trustee shall place each of the beneficiary's fractional share of the remaining Trust Estate into a separate and distinct Trust for the benefit of said beneficiary. The Trustee shall make distributions of principal and accumulated income, if any, outright and free of trust, to each beneficiary from his/her Share or Trust as follows: Twenty (20%) percent upon attaining the age of twenty-one (21) years, or immediately in the event that the beneficiary has already attained said age at the time that the Trust Estate is to vest; and Twenty (20%)percent of the remaining balance upon attaining the age of twenry- six (26) years, or immediately in the event that the beneficiary has already attained said age at the time that the Trust Estate is to vest; and 17 The remaining balance upon attaining the age of thirty (30) years, or immediately in the event that the beneficiary has already attained said age at the time that the Trust Esta.te is to vest. The Trustee may make discretionary distributions of income and/or principal to each of the beneficiaries from his/her Share or Trust so retained in addition to the above distributions, as the Trustee believes desirable for the health, education, maintenance, or support of the said beneficiary, after considering all of the circumstances and factors deemed pertinent by the Trustee. Any undistributed net income shall be accumulated and added to the principal of the applicable Share or Trust for said beneficiary. Each beneficiary shall receive distributions from his/her Share or Trust independently of any other beneficiary's distributions. In the event that Penny Lee Costopoulos passes away without surviving issue, Penny Lee Costopoulas' fractional share of the remaining Trust Esta.te shall be distributed to Wendy Louise Henry. Section 2. Continuing Shares for any Younger Beneficiaries (a) Existing Share or Trust If any additional property is distributable to a beneficiary for whom a Share or Trust has been created hereunder, said property shall be added to that Share or Trust; and 18 (b) No Existing 5hare or Trust If any property is distributabie under the provisions of this Article to any beneficiary for whom a Share or Trust has not been creaxed, and who has not yet attained the age of twenty-one (21) years, my Trustee shall retain any such property for any such beneficiary in a separate Share or Trust for any such beneficiary in which the said beneficiary's interest is indefeasibly vested, to be distributed to the said beneficiary when the said beneficiary reaches the age of twenty-one (21) years. My Trustee shall apply as much of the net income and principal of the Share or Trust so retained as my Trustee believes desirable for the health, education, maintenance, or support of the said beneficiary, after considering all of the circumstances and factors deemed pertinent by my Trustee. Any undistributed net incame shall be accumulated and added to the principal of the applicable Share or Trust for the said beneficiary. Section 3. No Surviving Beneficiaries In the event that none of the beneficiaries set forth herein are surviving at the time that the entire Trust Estate is to vest, then, upon the death of the last surviving beneficiary, the then remaining Trust Estate shall be distributed to my estate, in which the identity of my heirs shall be determined under the intestate laws of the Commonwealth of Pennsylvania. 19 Section 4. Generation-Skipping Transfer Tax Authorization (a) Power to Allocate My Trustee has the authoriry to allocate any portion or all of my exemption under Section 2631(a) of the Code to any property as to which I am the transferor, including any property transferred by me during my lifetune as to which I did not make any such allocation prior to my death. If Section 2631(a) of the Code is not interpreted as to allow a Trustee to allocate the said exemption, then my Trustee is expressly authorized to instruct my Personal Representative to allocate the said exemption. (b) Division of the Trust Estate and Allocation of the Exemption: If a Trust or Share hereunder would be partially exempt from the federal generation-skipping transfer tax by reason of an allocation of the federal generation-skipping transfer tax exemption to such a Trust or Share, then before such an allocation, my Trustee may, in my Trustee's discretion, divide such a Trust or Share into two separate Trusts or Shares of equal or unequal value so that one such Trust or Share will have an inclusion ratio of zero and the other such Trust or Share will have an inclusion ratio of one, so as to permit an allocation of the exemption solely to the one Trust or Share which would be entirely exempt from the federal generation-skipping transfer tax. In addition, if a Trust or Share hereunder is entirely exempt or non-exempt from the federal generation-skipping transfer tax and that by adding property to such a Trust or Share would partially subject such a Trust or Share to the federal generation-skipping transfer tax, my Trustee, in my Trustee's discretion, may hold the said property as a separate Trust or Share in lieu of making such an addition. Except as otherwise provided in this Trust, the aforementioned two Trusts or Shares sha11 have the same terms and 20 conditions, but my Trustee may (i) make different tax elections with respect to each separate Trust; (ii) expend the principal and exercise any other discretionary powers differently with respect to each separate Trust; (iii) invest the principal differently with respect to each separate Trust; and (iv) take any and all other actions consistent with each separate Trust being separate entities. However, my Trustee shall not make any discretionary distributions from the income or the principal of the exempt Trust or Share to the beneficiaries who are non-skip persons so long as any readily marketable assets remain in the non-exempt Trust or Share. If my Trustee considers that any distribution from a Trust or Share hereunder, other than pursuant to a power to withdraw or appoint, is a taxable distribution subject to the federal generation-skipping transfer tax payable by the distributee, my Trustee may increase the distribution by an amount which my Trustee would estimate to be sufficient to pay such a tax, and my Trustee shall charge the same against the Trust or Share to wt.ich the tax relates. If my Trustee considers that any termination of an interest in Trust property hereunder is a taxable termination subject to the federal generation-skipping transfer tax, my Trustee may pay such a tax from the portion of the property as to which the tax relates, without any adjustment of the relative interests of the applicable beneficiaries. 21 : _ ARTICLE VI THE TRUSTEE 5ection l. Nomination and Appointment (a) Named Trustees >��-� %' � . .%�-�=t �° I hereby nominate and appoint myself, Ruth C. Kessler, as Trustee of this Trust. In the event that I am unable or unwilling to serve or to continue to serve in such capacity for any reason, then I appoint Edward F. Kessler as the Successor Trustee. In the event Edward F. Kessler is unable or unwilling to serve or �o continue to serve in such capacity for any reason, ,.. then Wendy Louise Henry shall become Successor Trustee. (b) Resignation Any Trustee or Successor Trustee may resign by a written notice, and any such resignation shall become effective thirty (30) days after the later of the delivery of such a written notice to me (unless I am at that time deemed to be disabled or incompetent as defined under Article III of this instrument, in which case such a delivery shall be to any appointed legal representative of mine, but only if there be one) and to the next successive Trustee. After my death, any Trustee or Successor Trustee may resign by a written notice, and any such resignation shall become effective; thirty (30) days after the later of the delivery of such a written notice to all of the then current income beneficiaries who are of legal age (and to the guardians of the then current income beneficiaries who are minors, or are deemed to be disabled or incompetent, as determined under Section (1) of Article VIII of this instrument) and to the next successive 22 Trustee. All of the written notices described in this Article, and elsewhere in this Trust, as applicable, shall be by certified mail, with return receipt requested, and any such notices shall be deemed delivered upon their mailing. (c) 5uccessor Trustee Anyone shall, upon request, deliver, transfer, and pay over any assets of this Trust to a Successor Trustee upon presentation of the applicable prior Trustee's death certificate, written notice of such prior Trustee's resignation or removal, or written evidence of such prior Trustee's disability or incompetence (as defined in Article III of this instrument), without any duty on the part of any such third party to inquire further as to these matters, and any such third party may fully rely upon these written instruments from the applicable Successor Trustee and shall be fully protected in dealing with any Trust matter. Any Successor Trustee shall have all of the powers, duties and discretions conferred or imposed on the original Trustee. No Successor Trustee shall be obliged to examine the accounts and actions of any previous Trustf:f�. No Trustee shall be liable for any act or omission of any previous Trustee, unless the same be due to such Trustee's own misconduct or gross negligence. Any Successor Trustee shall become responsible for the Trust Estate only when the same shall be received by the said Successor Trustee, and in determining what constitutes the said Trust Estate, the said Successor Trustee shall only be responsible, in this regard, to make a reasonable inquiry from the Trust records which are available from the prior Trustee. (d) Successor Trustee Appointment If all of the named Trustees, all of the named Successor Trustees, and all of the appointed Successor Trustees, if any, are unable or unwilling to serve or to continue to serve 23 in such capacity for any reason, thereby requiring the appointment of another Successor Trustee, then a majority of the then current income beneficiaries who are of Iegal age (and the guardians of any of the then current income beneficiaries who are minors, or are deemed to be disabled or incompetent, as determined under Section(1) of Article VIII of this instrument) shall appoint a Successor Trustee. In the event a majority of the then current income beneficiaries who are of legal age (and the guardians of any of the then current income beneficiaries who are minors, or are deemed to be disabled or incompetent, as determined under Section (1) of Article VIII of this instrument) shall fail, for any reason, to promptly appoint such a Successor Trustee, the then or last acting Trustee may then apply to a court of proper jurisdiction for such an appointment and for a settlement of account. Section 2. Compensation and Accounting (a) Compensation Any Trustee shall be entitled to compensation which is allowed to Trustees by the laws of the Commonwealth of Pennsylvania. Any Trustee shall also be entitled to reimbursement for any expenses necessarily incurred by any such Trustee in the administration of this Trust. (b) Accounting My Trustee shall render an annual statetnent of account of receipts and disbursements, upon written request, to any beneficiary who is eligible to receive current income from this Trust. In addition, to the extent allowed by law, I waive any requirement of giving formal or informal notice of any Trust proceedings to any person, such as may be required under the laws of the Commonwealth of Pennsylvania or any other jurisdiction in which my Trustee may act 24 or qualify. Furthermore, to the extent allowed by law, this Trust shall not be registered in any court, except any such temporary filing or registration as may be required by any court action involving this Trust. Any statement of account rendered hereunder may be approved (i) by a written notice of approval delivered to my Trustee; (ii) by the failure of any person receiving any such statement of account to express an objection, in writing, to the said account, delivered to my Trustee within ninety (90)days from the date upon which the said account was delivered; or (iii} by a decree of a court of proper jurisdiction. Upon the receipt of any such written notice of approval, or upon the pas�age of the said period of time within which an objection may be filed, but without which any such objection, in writing, was, in fact, delivered to my Trustee, any such account shall be deemed to be approved, and my Trustee shall be released and discharged as to all of the items, matters, and things set forth in any such account, as if any such account had been settled and allowed by a decree of a court of proper jurisdiction. Any such approval by any such court shall be upon a petition by my Trustee, or by the party objecting to the said account, with notice to any such persons and in such manner as the said court shall determine. In regard to any and all such written instruments, if any applicable beneficiary is disabled or incompetent (whether temporarily or permanently, and as de�ned under Section (1) of Article VIII of this instrument), my Trustee may use, in my Trustee's discretion, any of the alternatives available to my Trustee under the provisions of Section (1) of Article VIII of this instrument, and any of the said alternatives shall suffice in regard to the approval of any statement, -- 25 inventory, or account and shall have the same effect as if any such beneficiary had been of full age, or without disability or incompetency, as the case may be, and as if the said beneficiary had directly approved the said statement, inventory, or account. Furthermore, any records of this Trust shall, at all reasonable times, be open to the reasonable inspection of myself, the aforementioned income beneficiaries, and any such other persons as I or the said income beneficiaries may designate for that purpose. 5ection 3. Bond To the extent allowed by law, no Trustee shall ever be required (i) to give any bond or any other security; (ii) to qualify; (iii) to make an accounting to any court under the provisions of any present or future laws of any state or territory, or (iv) to obtain the approval or order of any court in the exercise of any power or discretion herein given (unless otherwise provided in this instrument). ARTICLE VII THE POWERS AND DUTIES OF THE TRU5TEE Section l. General Powers and Duties (a) Investment and Other Powers and Duties My Tntstee of each Trust or Share established hereunder shall have continuing and discretianary powers (unless otherwise provided in this instrument) to deal with any property, real or personal or mixed, held in any such Trusts or Shares. Such powers may be exercised 26 independently and without the prior or subsequent approval of any court or judicial authority, and no person dealing with my Trustee shall be required to inquire into the propriety of any of the actions of my Trustee. Also, my Trustee shall not be limited as to the type and character of any investments in which my Trustee may invest the funds of this Trust. Furthermore, my Trustee shall have the following general powers in addition to, and not by way of limitation of, the powers provided by law: 1. To retain any such property for any period, whether or not the same be of the character permissible for investments by fiduciaries under any applicable law, and without regard to any effect the said retention may have upon the diversification of the assets in the Trust Estate; 2. To render liquid the Trust Estate, or any Trust or Share created hereunder, - in whole or in part, at any time, and to hold cash or any readily marketable securities of little or no yield (unless otherwise provided in this instiument), for any such period as my Trustee may deem advisable; 3. To make a division or distribution of the Trust Estate, or of the principal of any Trust or Share created hereunder, in cash or in kind, or partly in cash and partly in kind, in any proportion my Trustee deems advisable, and to cause any specific Trust or Share, or distribution, to be composed of cash, other property, or undivided fractional shares in any such property (unless otherwise provided in this instrument), different in kind from any other Trust, Share, or distribution, and to have the specific authority to distribute or otherwise deal with any such property in the Trust Estate on a non-pro-rata basis; 27 4. To allocate to principal or to income, in whol� or in part, all of the receipts and the disbursements of the Trust Estate, in my Trustee's reasonable discretion (unless otherwise provided in this instrument); 5. To open and maintain any bank or other account and any safe deposit box with any bank or safe deposit company (including any Trustee hereunder), with the specific right to nominate any agent pertaining to any such bank or other account or safe deposit box; 6. To sell, transfer, exchange, convert, otherwise dispose of, or grant options with respect to, any security or property, real or personal or mixed, held as part of the Trust Estate, at public or private sale, with or without security, and in such manner, at such time, for such purposes, for such prices, and upon such terms, credits, and conditions as my Trustee may deem advisable; 7. To invest and reinvest in common trust funds (including any such funds which may or may not be or have been established and operated by and under the control of my Trustee), common stocks, preferred stocks, bonds, options, securities, mutual funds, money market funds, or other liquid asset funds maintained by brokerage houses and other financial institutions, partnerships, and other property, real or personal or mixed, foreign or domestic, whether or not such investments may be of the character pernussible by fiduciaries under any applicable law, and without regard to the effect any such investment or reinvestment may have upon the diversification of the assets in the Trust Estate. This includes, but is not limited to, short sales, buying on margin, maintaining margin accounts, and pledging any securities as security for loans and advances made to my Trustee; 28 8. To vote in person at any meetings (and during any adjournment of any such meetings) of stock or security holders, and to vote by general or limited proxy with respect to any such shares of stock or other securities held by my Trustee; 9. To join in, become a part of, or oppose any reorganization, readjustment, recapitalization, foreclosure, merger, voting trust, dissolution, consolidation, or exchange, and to deposit any securities with any committee, depository, or Trustee, and to pay any and all fees, expenses, and assessments incurred in connection therewith, and to exercise conversion, subscription, or other rights, and to make any necessary payments in connection therewith, and to sell any such privileges; 10. To hold any securities in the name of a nominee without indicating the Trust character of any such holdings, whether or not such holdings are unregistered or are in such a form as will pass by delivery; 11. To possess, manage, insure against loss by fire or other casualties, develop, subdivide, control, partition, mortgage, lease, or otherwise deal with any and all real property, and to satisfy, discharge, or extend the term of any mortgage thereon, and to execute the necessary instruments and covenants to effectuate the foregoing pow�rs, including the giving or granting of options in connection therewith, and to make improvements, structural or otherwise, and to abandon the same if any such real property be deemed to be worthless or not of a sufficient value to warrant keeping or protecting, in my Trustee's reasonable discretion, and to abstain from the payment of any taxes, water charges, rents, assessments, repairs, or maintenance and upkeep of the same, and to permit any such real property to be lost by a tax sale, or any other proceeding, and to convey the same for a nominal consideration, or without - 29 any consideration, and to set up appropriate reserves out of the income for repairs, modernization, and the upkeep of any buildings, including reserves for depreciation and obsolescence, and to add any such reserves to the principal, and, if the income from any such applicable property itself should not suffice for any such purposes, to advance any income of this Trust for any sums needed therefor; 12. To lease any asset of the Trust Estate (whether or not any such asset be real, personal, or mixed property in nature) beyond the period fixed by statute for leases made by a Trustee, and beyond the duration of the Trust Estate or any Trust or Share created hereunder; 13. To deal in any way with any insurance or other contract(including any life insurance policy on my life or the life of another beneficiary of this Trust), with such a power to include, but not be lirnited to, any rights consistent with all of the incidents of ownership, payments, dividends, surrender values, and benefits of any kind which may accrue on account of any such contract, and the right at any time to assign, pledge, use, or borrow money thereon, or to change the beneficiary thereof, provided, however, that any such contract is, in fact, owned by this Trust at any such applicable time or times; 14. To borrow money for any purpose, from any source, including my Trustee, or any other fiduciary at any time acting hereunder, and to secure the repayment of any and all of the amounts so borrowed by a mortgage or pledge of any property, or to hypothecate any Trust asset as security; ` _ 30 15. To pay, compromise, compound, adjust, submit to arbitration, sell, or release any claims or demands of the Trust Estate, or any Trust or Share created hereunder, against others, or of others against my Trustee, as iny Trustee may deem advisable, and including the acceptance of any deeds of real property in satisfaction of bonds and mortgages, and to make any payments in connection therewith, which my Trustee may deem advisable; 16. To employ attorneys, or other special agents, as my Trustee may deem necessary for the best interest of the Trust Estate, but my Trustee shall not be responsible for any of the acts of any such persons or entities beyond my Trustee's obligation to use reasonable care in the selection of any such attorneys or other agents; 17. To incur and pay from the Trust Estate any and all of the reasonable expenses in con.nection with the management, preservation, and administration of any of the Trusts or Shares hereof (including the compensation for any Trustee, and including any reasonable fees and charges of any attorneys or other agents); and 18. To execute and to deliver any and all of the written instruments which are deemed advisable by my Trustee to carry out any of the foregoing powers. No party to any such instrument signed by my Trustee shall be obligated to inquire as to the validity of any such instrument. Section 2. Administration of Shares My Trustee may administer any and all of the Trusts and Shares created herein, in my Trustee's reasonable discretion, as separate and distinct but coirunonly administered Trusts or Shares, as the case may be (unless otherwise provided in this instrument). , 31 Section 3. Merger of Trusts If at any time my Trustee is a Trustee of two or more Trusts or Shares with substantially the same terms and benefitting the same beneficiaries, and created hereunder or under any other instrument by me or by any other person, my Trustee may commingle the assets of such Trusts or Shares and may hold them as a single Trust. Section 4. Minimum Trust Fund Notwithstanding anything to the contrary herein, if the value of any Trust created hereunder is valued at less than fifty thousand dollars ($50,000.00) on (i) the date as of which any such Trust shall have become fully funded, or (ii) on any subsequent date as of which any such Trust shall be valued, my Trustee may, in my Trustee's reasonable discretion, terminate the said Trust and transfer, convey, and pay over the assets of the said Trust, outright and free of trust, proportionately to the then current income beneficiaries of the said Trust, in accordance with the amount or amounts called for under the provisions of the said Trust, and in which event any applicable remaindermen shall not be considered as having a vested interest in the said Trust so conveyed. 32 Section 5. Tax Equalization My Trustee is authorized, but not required, to equalize the tax treatment given to any beneficiary, due to this Tiust being potentially complex in nature and subject to the throwback rules of the Internal Revenue Code of 1986 (hereinafter referred to as "the Code"), as amended. Any such equalization of any such tax treatment shall be in the reasonable discretion of my Trustee. Section 6. Tax Returns My Trustee shall furnish to my Personal Representative such information with respect to this Trust, including the value of the assets in the Trust Estate, as my Personal Representative may, from time to time, request for the purpose of preparing any and all of the applicable tax returns, and any such other information as may be required or requested by my Personal Representative during any audit process relating to any such tax returns. Section 7. Business Interests If at any time, during my lifetime or after my death, my Trustee is the owner of any business, whether as a sole proprietor, as a holder of a substantial interest in any partnership, or as a holder of a substantial interest in the outstanding stock of any ccirporation, including the stock of a professional corporation, my Trustee shall complete the terms of any buy-sell or other agreement in regard to the sale or other disposition of any such business, which may be in existence at such applicable time. In the event that there is no such existing agreement, my Trustee may continue any such business, as allowed by law, so long as my Trustee shall deem ` 33 it in the best interest of this Trust, and my Trustee may exercise all of the powers with respect to any such business which I could have exercised as an owner. These powers shall include, but not be limited to, the power to sell or liquidate any such business at any such price and upon any such terms as my Trustee shall deem advisable; the power to name or change directors, officers, and employees; and the power to expand, limit, alter, incorporate, merge, or reconstitute any such business in any way, as my Trustee shall deem advisable. In the absence of any actual notice to the contrary, my Trustee may accept, as correct, any financial or other statements rendered by the managers of any such business as to the same's conditions and operations, from time to time. If any such business is retained and continued by my Trustee, my Trustee shall receive such compensation, in addition to that to which my Trustee would otherwise be entitled as a Trustee, if any, as will reasonably compensate my Trustee for my Trustee's additional services in regard to the management and operation of any such business, and my Trustee shall in no way be liable for any loss resulting from any such retention, continuance, management, or operation of any such business, the acts of any such business, or the acts of any directors, officers, or employees of any such business, except where any such loss is the result of my Trustee's own misconduct or gross negligence. (a) S Carporations If at the time of my death, I, or this Trust, holds any stock in an S corporation, and my Trustee deems it advisable for any such corporation to maintain its Subchapter S status, in my Trustee's reasonable discretion, my Trustee may take all of the necessary actions to segregate any such S corporation stock and assets of this Trust, and may form new Trusts and may amend � � 34 the terms of this Trust (but only for this purpose) as would be necessary to establish any Qualified Subchapter S Trusts to hold any such S corporation stock and assets, in compliance with Sections 1361(b) and 1361(d)(3) of the Code. Section 8. Special Trustee If at any time during the existence of this Trust, any real property located outside of the state or territory in which any corporate '�'rustee then serving hereunder is authorized to do business becomes part of the Trust Estate, or if any transfer to fhis Trust of any such real property is contemplated, and if any such corporate Trustee is unable or unwilling, for any reason, to act or to continue to act as a Trustee for any such real property, then, in that event, any such corporate Trustee shall appoint an individual or individuals or another proper corporation, or a combination thereof, to act as a Special Trustee hereunder in the place of the said corporate Trustee, but solely with regard to any such real property. Any such appointed Special Trustee shall have full responsibility and authority over any such real property, as if the said Special Trustee were originally named hereunder, the aforementioned corporate Trustee shall retain unto itself sole authority over all of the other assets in the Trust Estate, and any such appointed Special Trustee shall have no responsibility, authority, or liability, in any way and at any time, over any other assets in the Trust Estate. Any such appointed Special Trustee shall serve in such a capacity over the aforementioned real property only for as long as the applicable real property remains an asset in the Trust Estate, or until the said Special Trustee is removed by a written instrument, at the discretion of the aforementioned corporate Trustee, from such a capacity. During such time that any such appointed Special Trustee serves hereunder, the said - 35 Special Trustee shall remit all of the applicable income to the aforementioned corporate Trustee, at least annually, and at any such time as the applicable real property is no longer an asset of the Trust Estate, then the said appointed Special Trustee shall cease to serve in such a capacity and all of the applicable assets, together with any accumulated or undistributed income thereon, shall be turned over to the aforementioned corporate Trustee, and the said Special Trustee shall thereupon be discharged from any further responsibiliry, authority, or liability for any of the applicable assets. Section 9. Environmental Matters (a) Trust-Related Assets Defined Trust-related assets shall mean all of the property, whether real, personal, tangible or intangible, in which my estate (or any entiry in which my esta.te has, or at any time had, an interest) has, or at any time had, an interest. (b) Right to Investigate No Trustee so nominated and appointed shall be obligated to serve in any such capacity until such a time as such a Trustee has been given an opportunity to. conduct any such environmental or other investigations, as such a Trustee deems appropriate, in connection with any matter such a Trustee deems relevant in this regard. Furthermore, I agree that this Trust shall indemnify and hold harmless any such Trustee from and against any and all losses, suits, obligations, fines, damages, judgments, penalties, interest, claims, injunctive relief, charges, costs, and expenses (including any reasonable attorneys' fees and disbursements) which may be imposed on, incurred, or paid by, or asserted against any such Trustee by reason of, or on 36 - account of, or in connection with, any environmental matters in any manner relating to or arising out of any Trust-related assets, whether or not arising out of my actions or negligence, or otherwise, whether or not arising from any events occurring prior to or after the execution of this instrument, and whether or not arising before or after any such Trustee is appointed hereunder, but excluding any matters directly arising from the misconduct or gross negligence of any such Trustee. Such matters shall include, but not be limited to: l. Failure to Comply The failure or alleged failure of any person to fully comply with all of the requirements of any federal, state, or local law or regulation having as its object the protection of the public health, natural resources, or the environment, including, but not lirnited to, the Resource Conservation and Recovery Act, the Comprehensive Environmental Response, Compensation and Liability Act, the Toxic Substances Control Act, the Federal Water Pollution Control Act, the Clean Air Act, and any applicable state and local laws and regulations (hereinafter collectively referred to as the "environmental laws"); and 2. Release or Presence of Certain Substances The release or presence, or alleged release or presence, of any substance of which the manufacture, use, treatment, storage, transportation, removal, or disposal is regulated by any environmental laws (hereinafter collectively referred to as the "hazardous substances"). (c) Other Rights Any such Trustee may specifically disclaim any powers held as a fiduciary hereunder on the basis that the said Trustee has determined, in the said Trustee's discretion, that any such powers will or may cause the said Trustee to incur liability under any environmental laws. _ 37 Moreover, any such Trustee may accept as correct the interpretation of any environmental laws as set forth in (i) any judicial or administrative proceedings, or (ii) any guidance, proposed guidance, publication, draft guidance, policy, practice, or other pronouncement, promulgation, or statement of or from the Environmental Protection Agency of the United States, the Department of Environmental Regulation of the Commonwealth of Pennsylvania, or any other agency or municipality or authoriry with jurisdiction over any Trust-related assets. Also, any such Trustee, with respect to any Trust-related assets, shall have the discretionary power to notify any federal, state, or local governmental authority of the presence or release of any hazardous substances, or of any noncompliance, past, present, or future, with regard to any environmental laws. In addition, the following rights shall be held by any such Trustee: 1. No Duty to Investigate Any such Trustee shall be under no duty to exercise any of the aforementioned powers dealing with any environmental matters in regard to the said Trustee, and any such Trustee shall not be liable to any beneficiary or other person for exercising or failing to exercise any such powers; and 2. Discretionary Power Over This Trust Any such Trustee, with respect to any Trust-related assets, shall have the discretionary power (unless otherwise provided in this instrument) to use and expend the income and principal of this Trust: i. To conduct any audit, assessment, or investigation, deemed appropriate by any such Trustee, regarding the compliance with any environmental laws or the presence or release of any hazardous substances; 38 ii. To remedy the presence or release of any hazardous substances or any failure to comply with any environmental laws; iii. To comply with any governmental order directing the assessment or remedy of the presence or release of any hazardous substances, or to contest such order, as any such Trustee may determine; iv. To institute any legal proceedings concerning any environmental matters, or to contest or settle any legal proceedings brought by any local, state, or federal agency, or private litigant concerning any environmental matters; and v. To employ legal counsel, environmental consultants, and any other agents to assist any such Trustee in exercising any of the foregoing pawers. In regard to any such Trustee, all of the aforementioned shall survive the resignation of the said Trustee, if applicable, and the closing of my estate and any Trust or Share under this Trust. Section 10. Co-Trustee Provisions While two or more Trustees are acting, the following provisions shall apply where the context permits (unless otherwise provided in this instrument): (a) Custody of the Assets One Trustee may have custody of the Trust Estate and af the books and records of the Trust; _ 39 (b) Power to Buy and Sell the Assets Ruth C. Kessler shall have the power to buy or sell any Trust asset, and the power to establish any bank or similar account (including the power to draw on any applicable checks or drafts, and to make any withdrawals from any such account), on the sole authority and signature of Ruth C. Kessler, and without the approval of any other Trustee, but in all other cases, any Co-Trustees must act jointly with each other; and (c) Delegation of Joint Powers With respect to any matter as to which any Trustees have joint powers, any given Trustee, at any time and from time to time, may delegate any or all of such a Trustee's rights, powers, duties, and discretions (as a Trustee) to any other Trustee or Trustees then serving, with the consent of the latter. ARTICLE VIII ADMINISTRATIVE PROVISIONS The following provisions shall apply to the Trust Estate created hereunder and to each Trust or Share thereof: Section 1. Disability or Incompetency of a Bene�ciary In the event that the income, or any payment or distribution of principal, from the Trust Estate, or any Trust or Share, becomes payable to a minor, to a person who has been adjudicated incompetent (whether temporarily or permanently), or to a person not adjudicated 40 incompetent, but who, by reason of illness, or mental or physical disability (whether temporary or permanent), is, in the opinion of my Trustee, unable to administer properly such a payment or distribution, then during such time or times, as my Trustee deems advisable, such a payment or distribution shall be made by my Trustee (i) to any such beneficiary directly; (ii) to the legally appointed guardian, conservator, or committee of any such beneficiary; (iii) to a relative or friend of any such beneficiary, for such beneficiary's health, education, maintenance, or support; (iv) to a custodian selected for any such beneficiary under a Uniform Transfers to Minors Act (or similar or successor statute), whether or not the applicable custadian is selected by my Trustee or has already been serving as the said custodian; (v) to directly provide, in any other manner, for such a beneficiary's health, education, maintenance, or support; or (vi) to retain such a payment or distribution in Trust for up to twenty-one (21) years of age of such a beneficiary, in the discretion of my Trustee, and if not otherwise sooner paid or distributed, any such payment or distribution shall be paid or distributed directly to such a beneficiary, or to the estate of such a beneficiary upon the death of such a beneficiary. Notwithstanding anything to the contrary herein, this specific Section shall not apply when I am the applicable beneficiary. Section 2. Spendthrift Provision No disposition, charge, or encumbrance of either the income or the principal of any of the separate Trusts or Shares of this Trust, in whole or in part, by any beneficiary hereunder, by way of anticipation, shall be of any validity or legal effect, or be in any way considered by my Trustee, except for any such beneficiary's right to disclaim. No such income or principal, in whole or in part, shall in any way be payable to any claim of any creditor, by any kind of t 41 legal or equitable process (including bankruptcy proceedings), in satisfaction of any debt or liability no matter when incurred in regard to any such beneficiary, except in those cases where my Trustee, in my Trustee's discretion, approves the credit extended and the assignment of such a beneficiary's interest hereunder as collateral therefor. In exercising any such discretion, my Trustee shall ascertain whether or not it would be in the best interest of such a beneficiary that credit be accepted and collateral given. My Trustee is specifically authorized to withhold any payments or distributions that would otherwise be payable to any such beneficiary, in order to enforce the terms and provisions of this Section. Section 3. Incontestability If any beneficiary of this Trust, other than myself, directly or indirectly shall contest or dispute the validity of this Trust, or any of its provisions, or any amendments thereto, including the dispositions made or provided herein, or the person or persons named as my Trustee or Successor Trustee, either during my lifetime or after my death, or maintains before any judicial body that this is not a valid Trust, or seeks to cancel or avoid any of the provisions of this Trust, then I revoke absolutely the gift or provision for that person herein contained and declare any such gift or provision void. Any such contesting beneficiary shall be deemed to have predeceased me without leaving any lineal descendants for all purposes in regard to this Trust, and any such gift whatsoever in regard to this Trust shall lapse. ` _ 42 Section 4. Accrued Income Any income accrued or undistributed at the termination of any interest under this Trust or any Share thereof, shall be paid by my Trustee as income to the persons entitled to the next successive interest, in the proportions in which any such persons are entitled to take any such interest (unless otherwise provided in this instrument). Section 5. Minimum Income No Trustee shall be required to comply with the provisions of any present or future laws of any state or territory which deal with unproductive or under-productive assets, or any minimum income requirements of any kind (unless otherwise provided in this instrument). Section 6. Rule Against Perpetuities Savings Clause Notwithstanding anything to the contrary herein, no Trust or Share, in whole or in part, created herein shall continue longer than twenty-one (21) years after the death of the last of all of the bene�ciaries hereunder who were living at my death. Any such Trust or Share so terminated shall be distributed, outright and free of trust, proportionately to the then current income beneficiaries of the said Trust or Share, in accordance with the amount or amounts called for under the provisions of the said Trust or Share, and in which event any applicable remaindermen shall not be considered as having a vested interest in the said Trust or Share so conveyed. 43 ARTICLE IX SIMULTANEOUS DEATH PROVISIONS Section 1. Other Beneficiaries If any beneficiary and I shall die under such circumstances that there is not sufficient evidence to presumptively determine the order of our deaths, then it shall be presumed that I shall have survived the said beneficiary, and the Trust Estate shall be administered and distributed in all respects in accordance with such a presumption (unless otherwise provided in this instrument). ARTICLE X RULES OF INTERPRETATION Section 1. Construction I direct that any devises under this instrument shall be constnzed under the rules of construction relating to devises under a Will as found in the Pennsylvania Probate Code, as amended, including, but not limited to, the provisions dealing with general definitions, abatement, advancements, improper distributions, nonpayment of interest, a right of retainer, and the effect of a subsequent birth. `` . 44 ," Section 2. Headings The headings used in this instrument are for convenience only and shall not be resorted to for any interpretation of this Trust. Section 3. De�nitions a. Trustee Trustee shall also refer to any successor or alternate trustee. All successor or alternate trustees shall have the same powers, authorities, obligations, and limitations as the original trustee unless other provisions specifically provide to the contrary. b. Per Stirpes Per Stizpes means a distribution in equal shares among living children and the descendants of deceased children, the latter to take by representation, except that if all persons qualified to take a portion of a distribution are of the same degree of kinship to the ancestor referred to, then such persons shall take in equal shares. c. Per Capita Per Capita means a distribution in equal shares according to the number of individuals, all of whom stand in equal degree of kinship to the decedent, without reference to right of representation. , ` 45 Section 4. Miscellaneous Whenever the context so requires, the masculine shall include the feminine and the neuter, the feminine shall include the masculine and the neuter, the singular shall include the plural, and the plural shall include the singular. If any portion of this Trust is held to be void or unenforceable, the balance of this Trust shall, nevertheless, be carried into effect. 46 ARTICLE XI ACCEPTANCE BY THE TRU5TEE My Trustee acknowledges receipt of the property described in t�e Schedule A attached hereto, accepts the Trust hereby created, and covenants that rny Trustee will faithfully discharge all of the duties and responsibilities of the office under this Trusteeship. IN WITNESS WHEREOF, Ruth C. Kessler has signed and sealed this Trust Agreement, consisting of forty-eight (48) typewritten pages, including the next page, and has acknowledged and declared it to be the Settlor's Trust Agreement, and Ruth C. Kessler has accepted the Trust imposed thereunder, upon the terms and conditions contained therein, on this �� day of ��`3�1-c�-^�e.�-�, , 1996. Witnesses as to the Settlor: '�. ' ��.�.a...k.,�, L, t 2.,z��--�x�..�./ . Ruth C. Kessler, Settlor Witnesses as to the Trustee: � � ��. c ��..-.�-� � Ruth C. Kessler, Trustee 47 AFFIDAVIT OF PROOF OF TRUST COMMONWEALTH OF P�NNSYLVANIA ) ) SS. COUNTY OF CUMBERLAND ) We, Ruth C. Kessler, ��qm�.s �C. j��a,�.t- , // (Witness) and _��`,� ��,/,� , the Settlor and the (Witness) witnesses, respectively, whose names are signed to the foregoing Trust, being �rst duly sworn, do hereby declare to the undersigned officer that on the 2v day of /j?a ac� , 1996, the Settlor signed, sealed, acknowledged and declared the foregoing instrument as the Settlor's Trust Agreement; that the Settlor signed the instrument as the Settlor's free and voluntary act for the purposes therein expressed; that each of the witnesses, in the presence and hearing of the Settlor, at the Settlor's request, and in the presence and hearing of each other, signed the said Trust as a witness; and that to the best of the knowledge of each of the witnesses, the Settlor was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. ��^�. �"� 9 Ruth C. Kessler, Settlor �f�t Wit e , Witness SWORN TO AND ACKNOWLEDGED BEFORE ME by the Settlor, Ruth C. Kessler, and sworn to and acknowledged before me by G�� ` ��`''� and � , the witnesses, this � day of /% ��-� , 1996. � / Notary Public My Commission Expires: �lc�ial seal ' P3uGr�T.Serfass,Notary F'cab�c A#ittord Twp.,Budcs Caw'ttyl ?,+1y Camenis�+on Ex�Zres,:�n.27.1997 , a�+iaAs�nof '. _ 48 REV-15og EX+(01-10) �`i� pennsyLvania SCHEDULE F �� DEPARTMENT OFREVENUE [NHERITANCETAXRETURN 70INTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ruth C. Kessler 21-13-0623 If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(5) ADDRESS RELATIONSHIP TO DECEDENT A• Edward F. Kessler 42 Tunbridge Lane, Carlisle, PA 17015 spouse B. C. ]OINTLY OWNED PROPERTY: LEITER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR]OINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST i. A. 07/01/10 Orrstown Bank,Account#XXXX726 37,071.06 50 18,535.53 TOTAL(Also enter on Line 6, Recapitulation) $ 18,535.53 If more space is needed,use additional sheets of paper of the same size. Date 5/10/13 Page 1 Primary Account QXXXXXXXXXXX@726 Enclosures Ruth Clemson Kessler Edward F Kessler 42 Tunbridge Ln Carlisle PA 17015 A C C O U N T S U M M A R Y Account Number Account Title Current Balance Enclosures @XXXXXXXXXXX@726 Relationship Interest Checking 37,071.06 �XXXXXXXXXXX@304 18-23 Month CD 18,134.78 QXXXXXXXXXXXQ651 18-23 Month CD 21,740.59 @XXXXXXXXXXX@953 18-23 Month CD 21,351.15 @XXXXXXXXXXX@568 24-29 Month CD 10,208.59 QXXXXXXXXXXX@059 24-29 Month CD 15, 170.67 QXXXXXXXXXXXQ427 24-29 Month CD 10, 099.66 @XXXXXXXXXXXQ447 24-29 Month CD 15,226.85 �XXXXXXXXXXXQ172 24-29 Month CD 10,457.51 @XXXXXXXXXXX�968 36-41 Month CD 21,212.80 @XXXXXXXXXXX@339 36-41 Month CD 10,340.19 QXXXXXXXXXXX@643 48-59 Month CD 30,377.80 C H E C K I N G A C C O U N T S Account Title Ruth Clemson Kessler Edward F Kessler Effective June 1, 2013, when processing items drawn on your account, our policy will be to pay them in check number order according to the following schedule: first, ATM and Point of Sale; second, Checks presented at Orrstown Bank; third, Other Electronic Payments and fourth, Checks presented at oter banks. Relationship Interest Checking Check Safekeeping Account Number �XXXXXXXXXXXQ726 Statement Dates 4/11/13 thru 5/12/13 Previous Balance 23,750.94 Days In The Statement Period 32 7 Deposits/Credits 22, 069.50 Average Ledger 37, 612.27 11 Checks/Debits 8,751.02 Average Collected 37,466.80 Service Fee .00 Interest Earned 1.64 Interest Paid 1.64 Annual Percentage Yield Earned 0.05a Current Balance Ly�• 37, 071.06 2013 Interest Paid 5.00 C7 vZ"a-�3 n c�,°,-�� l/ � �ld o �i1�,�ha) ///9 = �.2.�73 �r,-�tr� REV-1510 EX+(D8-09) � N �� pennsytvania SCHEDULE C � DEPARTMENT OF REVENUE INTER-VIV05 TRANSFERS AND INHERITANCETAXRETURN �ySL. NON-PRBBATE PRt}PERTY RESIDENT DECEDENT ESTATE QF FILE NUMBER Ruth C. Kessler 21-13-0623 This schedule must be completed and filed if the answer to any of quastions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY DATE OF DEATH %QF DECD'S EXCLUSION TAXABLE ITEM INCLUDE THE NAME OF THE TRANSFE0.EE,THEIR RELAIIONSHIP TO DECEDENT AND NUMBER 7t€E DATE OF TRANSfER.ATGACH A CORY OF THE DEED FOR REAE ESTAtE. VALIJE OF ASSET INTEREST If APPUCABIE} VAIUE 1. Orrstown Bank,Trust Account#4000q44447 15,230.85 100 0.00 15,230.85 z Orrstpwn Bank,Trust Account#4000045172 10,459.56 100 0.00 1�,429.56 3 Orrstown Bank,Trust Account#4000043427 10,101.31 100 Q.00 10,1�1.31 4 Orrstown Bank,Trust Account#400p043059 15,181.27 100 Q.00 15,181.27 5 Orrstawn Bank,Trust Account#4000042568 t0,218.99 1 Q4 0.00 1a,218.99 � Orrstown Bank,Trust Account#400004Q339 1p,350.32 1 QO 0.00 10,350•32 7 Qrrstown Bank,Trust Accoun##4000037968 21,25�.27 100 Q00 21,254.27 $ Orrstown Bank,Trust Accaunt#44QQ437643 3p,3$4.gg �pp p.Op 30,384.59 � 4rrstown Bank,Trust Account#4004445953 ��,3�g.37 104 4.00 21,358.37 ��. Qrrstown Bar�k,TrustAccount#40400�5651 21,7�1.75 100 0.00 21,741.75 11. OrrstownBank,TrustAccount#400Q045304 18,14027 'f00 0.� 18,1�0.27 12. One-half interest in Real Estate,as Tenant in Cammon,42 Tunbridge�ane, 186,OOO.tlO 50 0.00 93,Ot}0.00 Carlisle,Tax ID 40-24-0748-139 13. 8alance of$46$,330.24�oan to Wearys,dated August 19,2005 and modified 382,775,74 100 0.00 382,775.74 November 2,2009 14. Balance of$250,000.00�oan ta Wearys,dated August 19,2005 191,d15.73 100 0.00 191,�15.73 15 Vanguard Investment Accaunt,UA-03-20-96 1g6,486.44 100 0.00 196,486.A4 TOTAL(Also enter on Line 7, Recapitulation) $ 1,048,065.46 tf more space is needed,use additional sheets of paper of the same size. BUREIIU oF INDIVIDUAL TAXES Pennsylvania lnheritance Tax � pennS�/�V81118 PO BOX 280601 HARRISBURG PA 17128-0601 IflfOfl7latIOC1 NOtIC@ DEPARTMENT OF REVENUE REV-1543 EX DocEXEC (OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135901 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information belov�� indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000044447 Date Established 08-01-2012 REGISTER OF WILLS Account Balance $15,230.85 1 COURTHOUSE S(�UARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $7,615.43 Tax Rate X 0.150 Potential Tax Due $1,142.31 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) �see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.) of the deceased. (Select correct tax rate at right,and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL TAXES Penns Ivania lnheritance Tax � � pennsylvania PO BOX 280601 � HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE " � REV-1543 E%DocEXEt (OB-12) � And Taxpayer Response FILE NO.2113-0623 ACN 13135903 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000045172 Date Established 11-02-2012 REGISTER OF WILLS Account Balance $10,459.56 1 COURTHOUSE SGIUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $5,229.78 Tax Rate X 0.150 Potential Tax Due $784.47 NOTE4: If tax payments are made within three months of the decedent s date of death, deduct a 5 percent discount on the tax With 5% Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any ofher boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken, and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part � 12qa I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL 7AXES Penns Ivania lnheritance Tax � Per11'1S�/LV8t11d PO BOX 280601 y DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice REV-1543 E%UocEXE[ (08-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135899 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000043427 Date Established 03-06-2012 REGISTER OF WILLS Account Balance $ 10,101.31 1 COURTHOUSE S�UARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $5,050.66 Tax Rate X 0.150 Potential Tax Due $757.60 NOTE': If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken, and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.) of the deceased. (Select correct tax rate at � right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREAU OF IN�IVIDUAL raxes Penns �Vallla �Ilh2flta1lC@ TaX ` � pennsylvania PO BOX 280601 y DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice ' REV-1543 EX OocEXEC(OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135897 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000043059 Date Established 12-13-2011 REGISTER OF WILLS Account Balance $ 15,1 g�,27 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $7,590.64 Tax Rate X 0.150 Potential Tax Due $ 1,138.60 NOTE": If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $�see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. � �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent, child,grandchild, etc.) of the deceased. (Select correct tax rate at right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREIIU OF INDIVIDUAL 7AXES Pennsylvania lnheritance Tax � pennS�/�V8111c� PO BOX 280601 HARRISBURG PA 17128-0601 IIIfOCCT1atIOC1 NOtIC@ DEPARTMENT OF REVENUE And Taxpayer Response - RE�-�543 E%DocEXEC �oe-�z� FILE NO.2113-0623 ACN 13135895 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05=13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000042568 Date Established 08-13-2011 REGISTER OF WILLS Account Balance $10,218.99 1 COURTHOUSE S�UARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $5,109.50 Tax Rate X 0.150 Potential Tax Due $766.43 NOTE*: If tax payments are made within three months of the decedenYs date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Sfep 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right,and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BURFAU OF INDIVIDUAL TAXES Pennsylvania lnheritance Tax � pennsylvania PO BOX 260601 HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE � - REV-1543 EX DoeEXEL (OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135893 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000040339 Date Established 01-19-2011 REGISTER OF WILLS Account Balance $10,350.32 1 COURTHOUSE S�UARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $5,175.16 Tax Rate X 0.150 Potential Tax Due �776.27 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5% Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. � A �No tax is due. I am the spouse of the deceased or 1 am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% Alt other relationships(including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do nof check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL TAXES Pennsylvania lnheritance Tax f� ' pennsylvania PO BOX 280601 HARRISBURG PA 17128-0601 IIIfOI'I713t1011 NOtIC@ DEPARTMENT OF REVENUE "-" REV-1563 E%DocEXE[ (OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135891 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 oRRSrowN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000037968 Date Established 06-142010 REGISTER OF WILLS Account Balance $21,250.27 1 COURTHOUSE S(lUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $ 10,625.14 Tax Rate X 0.150 Potential Tax Due $ 1,593.77 NOTE*: If tax payments are made within three months of the decedenYs date of death,deduct a 5 percent discount on the tax With 5% Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.) of the deceased. (Select correct tax rate at right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Comp/ete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do nof check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL TAXES Penns Ivania lnheritance Tax �� ` Per11'1S�/�Va111a PO BOX 260601 Y HARRISBURG PA 17128-0601 IClfOrlllat1011 NOtIC@ DEPARTMENT OF REVENUE REV-1543 EX DocEXE[ (OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135889 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000037643 Date Established 05-12-2010 REGISTER OF WILLS Account Balance $30,384.59 1 COURTHOUSE SGIUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $15,192.30 Tax Rate X 0.150 Potential Tax Due $2,27g.g5 NOTE*: If tax payments are made within three months of the decedenYs date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE') due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child, grandchild,etc.) of the deceased. (Select correct tax rate at right,and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships(including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL TAXES Pennsylvania lnheritance Tax � � pennsylvania PO BOX 280601 HARRISBURG PA 17128-0601 IIIfOCCT1atIOC1 NOtIC@ DEPARTMENT OF REVENUE ' REV-1543 EX UocE%EC (OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135909 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000045953 Date Established 04-15-2013 REGISTER OF WILLS Account Balance $21,358.37 1 COURTHOUSE SGIUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $10,679.19 Tax Rate X 0.150 Potential Tax Due $ 1,601.88 NOTE*: If tax payments are made within three months of the decedenYs date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or 1 am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent, child,grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL TAXES Penns Ivania lnheritance Tax � pennS�/LVr7111d PO BOX 280601 � HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE � REV-1543 EX DocE%EC (OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135907 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 oRRSrowN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000045651 Date Established 02-12-2013 REGISTER OF WILLS Account Balance $21,741.75 1 COURTHOUSE SDUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $ 10,870.88 Tax Rate X 0.150 Potential Tax Due $ 1,630.63 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. g �The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Sfep 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right,and complete Part � �2% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL TAXES Pennsy�vania �nheritance Tax � ' Per1r1S�/�Vdt11a PO BOX 280601 HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE ' REV-1543 EX DocEXEC <OB-12) And Taxpayer Response FILE NO.2113-0623 ACN 13135905 DATE 06-28-2013 Type of Account Estate of RUTH C KESSLER Savings SSN 187-16-4899 Checking Date of Death 05-13-2013 X Trust WENDY HENRY County CUMBERLAND Certificate 141 CLEMSON DR CARLISLE PA 17013-8891 ORRSTOWN BANK provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.4000045304 Date Established 11-27-2012 REGISTER OF WILLS Account Balance $18,140.27 1 COURTHOUSE S�UARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $9,070.14 Tax Rate X 0.150 Potential Tax Due $ 1,360.52 NOTE': If tax payments are made within three months of the decedenYs date of death,deduct a 5 percent discount on the tax With 5% Discount(Tax x 0.95) $(see NOTE') due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Poiential Tax Due. g �The information is The above information is correct, no deductions are being taken, and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right, and complete Part � 12% I am a sibling of the deceased. 3 on reverse.) � 15% All other relationships (including none). p �Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. S.W.Barrett Real Estate&Appraisal Services Fiie No.13-0791 07/3112013 Andrew H.Shaw,Esquire 200 S.Spring Garden Street Carlisle,PA 17013 File Number: 13-0191 Dear Sir: In accordance with your request, I have appraised the real property at: 42 Tunbridge Lane Carlisle,PA 17015 The purpose of this appraisal is to develop an opinion of the defined value of the subject property,as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion,the defined value of the property as of July 17,2013 is: $186,000 One Hundred Eighty-Six Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs,assignment conditions and appropriate certifications. Respectfully submitted, `��. �� Cassandra J.Crockett PA Certified Residential Reai Estate Appraiser � � , �� ARCEL #40-24-�748-139 . � Tlus indenture,made the �day af� in the year two thousand one 2001 , —�� ) Between . �y Edward F. Kessler and Ruth C.Kessler,husband and wife, of Cumberland r°-� � rn �, County,Pennsylvaaia,Grantors � rn � ° c� � �°,, -.�'u and ,,,,a � m � � su ;v Edward F.Kessler,Trustes of#he Edward F.Kessler R�vocable Trust dated� o � �'' March 20, 1996,and Ruth C.Kessler,Tnrste6 of the Ruth C.Kessler Revoc�hie � ° � Trust dated March 20, 199G,as Tenan t s in Common,G r a n tees �' � o nra � � v� �° Witnesse#h,that the Grantors, for and in considtration of the sum of One and -� No/100($1.00)DoUars, iawful money of the United States of America,unto them well and truly paid by the Grantee.s at or before the sealing aad delivery hereof,the receipt whereof is he�eby acknowledged;have graxtted,bazgained and sold,released aad confumed, and by these presents do grant,bargain and sell,release axid confirm unto the C�rrantees,its successors and assigas. � ALL THAT CERTAIN lot or parcel of land situate in South Middleton Township, Cumberland County,Pennsylvania,being designated Lot No. 130{Phase N-B)on a certain Final Snbdivision Plan for Greenfield Phase N-B recorded in Cumberland Coeuity Plan Book 72,Page 97(the"Plan'�,as more particularly described as follows,to wit: BEGINNING at a point on the western side of Tunbridge Lane(50 feet wide), said point being on the dividing line between Lat No. 130 and Lot No. l31 as shown on the Plan;thence continuing along the said dividing line North 78 degracs 09 minutes 29 seconds West a distance of 112.00 feet to a paint on line of Lot No. 90 as shown on the Plan;tlxence continwing along Lot No. 90 North 11 degrees 50 rninutes 31 seconds East a distauce of 118.36 feet to a point on the dividing line betweem Lot No. 129 and Lot No. 130 as shown on the Plan;thence continuing alang the said dividing line South 43 degrees 48 minutes 35 seconds East a distance of 142.75 feet to a point on the western line of Tunbridge Lane aforementioned;thgnce continuing along sarne by a curve to the left havin$a radius of 125.OQ feet,the chord bearing of which is South 20 degrees 38 minutes 49 seconds West, an arc distance of 38.42 feet to a point on the dividing line between Lot No. 130 and Lot No. 131,said paint being the point and place of BEGINNING. BEINC Lot No. 130 and CONTAINING 9,055.01 square feet. �od� ��q p�cE �.�� iJNDER AND SUBJECT to a 30 feet wide utility easement at the rear af the above-described lot and to the northern half af a 34 feet wide easement,the center line of which is the dividing line between Lot No. 130 and Lot No. 131 as shown on the Plan. BEING the same premises which Greenfield Caurt Limited Partnership,a Pennsylvania limited partnerslup, and Max D.Marbain, an adult individual,by Deed dated September 29, 1998, and recorded October 1, 1998,in Deed Book 186,Page 472, in the Offiice of the Recorder of Deeds in and for Cumberland County,Pennsylvania, granted and conveyed unto Edwazd F.Kessler and Ruth C.Kessler,husband and wife, the Grantors herein. UNDER AND SUBJECT to all restrictions,easem�ts,covenants, conditians and � agreements of record. TOGETHER with all and singular the buildings and improvements,ways,streets, alleys,passages,waters,water-courses,rights,liberties,privileges,hereditaznants and appurtenances,whatsoever unto the hereby granted premises belflnging,or in any wise appertaining, and the reveraions and remainders,rents,issues and pmfits thcreaf; and all ttie estate,right,title interest,pmperty,claim and demand whatsoever af them,the Grantors,as well at law as in equity,o�in and to the same. TO HAVE AND TO HOLD the said lot or piece of ground above described,with the messuage or tenement thereon erected,hereditaments and premises hereby granted,or mentioned and intende�so to be,with the appurte:nances,unto the Grantees,its successors and assigns,to and for the only proper use and behoof of the Grant�es,its successors and assigns, forever. A►NA the Crrantors,for themselves,their heirs,personal representatives and assigns,do covenant,promise and agree,to and with the Grantees,its saccessors and assigns,by thesc presents,that they,the Grantors,their heirs,personal representatives and assigns,all and singular the hereditaments and premises hereby granted or meationed and intended so to be,with the appurtenances,unta the Cnantees,its successors and assigns,against them,the Grantors,their heirs,personal representatives and assigas, and against all and every person and persons whomsoever lawfuUy claiming or to cla.im the same ar any part thereof,by,from or undsr him,her,tliem or any of them, sha11 and will, Subject as aforesaid, WARRANT and forever DEFEND. �OOK � ?AGL �� In witness whereof,the C'rrantors have hereunto set their hands and seals. Dated the day and year first above written. Sea1e�and Delive7ed in the Presence of: �;.rr'.w�+i..✓�-: R.e.s.r.� Edward F.Kessler � .� �o��.. �'.�.�,,. � ��.� Rath C.Kessler CerNflcate of Residence I hereby certify that the precise residence of the Grantees herein is as follows: Edward F. Kessler and Ruth C.Kessler 42 Tunbridge Lane,Cazlisle,PA 17Q13 l�� Attomey ee S00lc � PACf �.� Acknowtedgement COMMONWEALTH UF PENNSYLVANIA : : 5S COUNTY OF DAUPHII�I . On tlus, �E8 5 �D,i�,�,before rne,a notary public in and for the Commonwealth of Pennsylvaiva,the undersigned officer,personally appeared Edward F. Kessler,knovcm to me{or satisfactorily proven)to he the persans whose names aze subscribed to the within inshvment and acknowledged that they executed the same for the purposes therein contained. WITNESS WHEREOF,I hereunto set my hand and official sea1. .} _ ,-L1l d otary Public �' e 1. � No�rial Seal ' v. ? ' � � Linda L.F�tterttpff,Notary Pub11c Rerry'I4vp.,0 hin County C MMONWEALTH OF PENNSYLVANIA } My Comm3ssfart E�ea No�s,2003 �SSI COUI�ITY OF CUMBERLAND } RECORDED in the ffice of the Recarder of Deeds in and for Cumberland County,in Record Book Page � � WITNE5S my hand and official seal tlus � day of �_�``,�-�--- .-��`�''c'�' ��.� yy,,,�.,..... ,., RECORDE OF DEEDS � •�► � ,,:.�,, si , ,.,��:. i «. �� %•"�'� � ' � . ��, „ . « }, f, ;. �,, . . ,, �. � r� � � ��. �i �r �� t ��r+ ' '.i'�• ?. `, • =� � . � � �....� . �Ot�li �� PAGf �.'� --t '�'��a°��w .�. . ' Recio�FR�s use oritr , °� �-"' � � R�L'1'Y' 'FRANS1��it TAX �w��►��Y��► s.r�►�sFrr oF v,�u� aer�ern o�.eve►,ua 1 WM�AU O!itfxV10UA1'TA70R ��usi�a:��w06iJ°'isa.oeo� S� R�v�rs� for lnshuctiens .- � 1 Co�t�p�t��aeh Nelbn and M�in duplic.an wilh Moard�r of i�ds wh�n(1J lhr full volwleoe�idKation is not�M fetth in th�.d++d...Rj wMn.tf»:dMd F:wkhou�oa�tid�►aKon,or 6y glft,or(�) o fox�cnaption is daim�d.A'Stnhm«rt of Ydue it ndt nqulr�d 1f thR trardf�r i:wiwlly�xMnpr frorn tox bw�d on: fl) FamllY nlallon�ip or 121 gublie uN6hy�as�m�M. If mon�aa�e�d�d,ottaeb oe�ionol sM�t(al. � A CC�RRESPOND�NT - All lnqairi�s rmav ba tli�ct+d ro ti}� fal#awin p�son: Nam� f�Mphon�Numb�e: ' GARY L. JAMES ,w„�� 717� 533-32$0, � 134 .5ipe Avenue Hummelstown 'PA 17036 B xRANSF�R DATA • , naw.il.�..rd�,'A.A..st�►li/w�.+hx.�/r�..eo�irstY.sa�w C k:ac�� r,,��„��.,�.��...��G��.�. , . rlac d�tea M�ni!�:xl�M+1�,.7'�...r.a�a�(�wr�e. � �' t p �7�1�.� �2:�11',ad GZ4 C �PRt�P�RtY LOCATtC�N � . . . P.• �a��C�hC.!I7�' � oG� . � �tl � �7�a ' �� D YAiUATlON DATA � .Adu on.. J. o midaation . ' .•�*�.�� : + . ,.. .. —�— � ��.�Q a. Ap V w . mnaa t�w oeio oaor b. o a ��J:/�✓�'� . X ` .7. f� � _ � O �� E RX�INPT14�1 DAT�► � �o.�a�we�K : pNon �b. .ro.n�op,. � 10.0$ :I00 , 2. c��p��. e� e.a��.e�.�rt a�.d ❑ Will or infestate wccessioe . _ ��.a a.�a«w� . �e,r�.�.N D .T►x�n�r to.lndustrlal Dw�lopm�nt A.g�nry. . . , � Tran�fsr so o trust. �Attach complfte copy of tru�t agrs�m�M ldenf�fying at)b�nsfidaria.) L Tran�fsn bstw�ae�.prine,ipal ond.agent. (,4ttach complsts.copy•.of ag�n,ryhtrow.party agra�m*nt.) ❑ Tran�en to the Commonwsoltf►,th� United Stdtss and.InatrvmeMel�tiss by gi{t,d�diaetion,eoneiemnmion or in tiw of condemaaieon. (If cond�mnption or in lisu af eand+mnr�tion, attaeh copy af nsoluKoa.) ❑ TronsFer from mortgagar ro a holdK of a mortgage in.d�fauk. Morrgnge Book Numb�r ,Pogs tlumbK . ❑ Corre�iv�or coniirnwtory ds�d. (Attach oompt�te wpy ef th�prior d+sd b+ing camci�d or comirmrd.) ❑ Statutary torporat�.toroo(idotian,marg�r or.divf�ion. {Attoch copy of crtld�s.� � ❑ OfhK(Plsa:�sxploio �csmption daim�d, if athK thon ti��d above.) . Und�r p�nolli�s of 1ew,1 d�dor�fhot i haw�xwni�swd thi:SiatNrnwt,iedudEhp axam�nnyinq MFormaHan,and fo f1�s l�a1 oi n�y knowl�dg� ond b�1iRf. M is lw�. eorraet tlpud aorr�pl�h. 5iqnentir w►�i Dah . � �""r r� v� . FAIWRE TO COM IS RM PROP6RLY�R AT'fACH APPliCABLE DOCUMEMATION MA7 RFS1lLt IH 7HE RECG1Rd�R'S R�USAL TO RECORD 7HE ' � � ' 09/18/2009 4:38:12 PM Page 3 EXHIBIT A Weary TO Kessier Trust Date ��.� Payment Interest �� Principal Balance J��'� 12/21/20'!0 ��r��3,000.00 ��``'j'" 1,979.40 - �'z�° -1,Q20.60 ----412,070.56 �0 Tot�als � 36,000.00 24,068.91 11,931.09 �� c te7� 01/21/2011 I� �"�� 3,000.00 .,1�3vc�o,,�1,974.50- dZ �� -1,025.50 - �� 411,045.06 L � ( 1 � ld�66- 02/21/2011 /� Y�b 3,000.00 - '� -�1,969.59 o:z8'f� •1,030.41 -_�- 410,014.65 t�4 � 03/21/2011 - ��'z2y�h 3,000.00 - �� -�1,964.65- � z�� 1,035.35 -� 408,979.30 </o �$ 04/21/2011 /� :�f'r-3,000.00 - �� - 1,959.69- ��-4 0 �1,040.31 ---- 407,938.99 1 rt�-fi9�. 05/21/2011- it i'��Y�3,000.00- » -1,954.71 - o a 9�-1,045.29 -------- 406,893.70 (l2.�$ 06/21/2011 -- �1:1Grie 3,000.00 °- » �--1,949.70 T o-�9.s"^1,050.30 - - ---- 405,843.40 113�- 07/21/2011 �� !3 J'L�r- 3,000.00- �l � 1,944.67 -- -1,055.33--�---<=-�404,788.07 �t��`Q- 08/21/2011 - !� �� 3,000.00~ �� -1,939.61�-- 0 3n I �--1,060.39 � -- 403,727.68 , «s=�3 09/21/2011 - i '�fPP�"3,000.00- �r ---1,934.53- a��3 --1,065.47 - - 4Q2,662.21 �1�'�4� 10/21/2011 - /�oLt= 3,000.00 -- +� --1,929.42 - a�d�{--1,070.58-- -=- 401,591.63 /��7�6 11/21/2011 - /7 No�r- 3,000.00 - << �1,924.29- 030,�'_1,075.71 - .� - 400,515.92 �f��`6 12/21/2011 - r�r�N� 3,000.00 -- ►t - 1,919.14-- �3°� -1,080.86� - - 399,435.06 2011 Totals 36,OOQ.00 23,�64.50 12�.635:50 �a a/) Da�'e GhK � �al� //9� 01/21/2012 �e ��M 3,000.00 3 ��'��°1,913.96 b 3�� 1,086.04 � - - 398,349.02 « 1`� 02/21/2012 i� Feb 3,000.00 -- t� -1,908.76- 0 3/t -1,091.24- - -397,257.78 tZi7'9 03/21/2012 - io /+�a� -3,000.00 r �+ --1,903.53- 03/�- _ 1,096.47 396,161.31 -A ��z8� 04/21/2012-- I�% �oY-3,000.00, j� 1,898.27- �3�� 1,101.73 - - --395,059.58 t2.��-3' 05/21/2012 - ;".,>'��'�Y3,000.00 � '' -- 1,892.99- v3t�' - 1,107.01 - - -- 393,952.57 �Zx�2, 06121/2012 - t/ ��t-3,000.00 - �� -1,887.69- ��z�-- 1,112.31 - - --392,840.26 i,�.s-� 07/21/2012 -- ��J'�� -3,000.00� �' - 1,882.36 - a 3z�S= 1,117.64 - --- 391,722.62 �z�� 08/21/2012 - f3�3��--3,000.00 � " - 1,877.00� d 3z,� - 1,123.00 -- - �-'390,599.62 !Zl-$.r5' 09/21/2012- (�1'ePl`=3,000.00 - '' -1,871.62- o3z Q_ �,128.38 - - ---389,471.24 l��86' 10/21/2012 � J 3 D�t�3,000.00- �� I,866.22-d 331 1,133.78- - - 388,337.46 �29�'l 11/21/2012 �' �3�°" -3,000.00 - =r -1,860.78-0�� -- 1,139.22 `- - 387,198.24 �3Q�$ 12/21/2012-'6�Dec �--3,000.00- �! -1,855.32- 0333 -1,144.68 - ---386,053.56 2012 Totals 36,000.00 22,618.50 13,381.50 T'��:r� j3/� 01/21/2013� /z. �-zn 3,000.00,� 3ad�•C°-1,849.84-0.�34�-9,150.16 -- --384,903.40 �f,2at;; ��z--90 02J21/2013 - /� f b 3,000.00`- �� 1,844.33� a�'3�E -1,155.67 �-- -- 383,747.73 �33-91 03/21/2013��2 irr�r� 3,000.00° �' 1,838.79--v 3�,�--a,�(61.21 - -382,586.52 J��-9� 04/21/2013� ��P r - 3,000.00 -- �' -- 1,833.23 -o.�3� 9,166.77— - 381,419.75 93 05/21/2013�^ 1�S"��r 3,000.00 -� �r --�'1,827.64 -� - - 1,172.36�-- --- --380,247.39 94 06/21/2Q13 3,000.00 1,822.02 1,177.98 379,069.41 95 07/21/2013 3,000.00 1,816.37 1,183.63 377,885.78 96 08/21/2013 3,000.00 1,81�.70 1,189.30 376,696.48 97 09/21/2013 3,000.00 1,805.00 1,195.00 375,501.48 98 10/21/2013 3,000.00 1,799.28 1,200.72 374,300.76 99 11/21/2013 3,000.00 1,793.52 1,206.48 373,094.28 100 12/21/2013 3,OQ0.00 1,787.74 1,212.26 371,882.02 2013 Totais 36,000.00 21,828.46 14,171.54 101 01/21/2014 3,OOOAO 1,781.93 1,218.07 370,663.95 102 02l21/2014 3,000.00 1,776.10 1,223.90 369,440.05 u� � 08l19/2005 '1Q:12:23 AM Page 3 Weary- $250,OQ4 Mortgage-2nd part Date l� Payment ��,"7`�' lnteres# ��e�� Principal Balance 72 01/21/2012 �- / �� -1,755.21- J7.�"�:�( --975.89- ;Z� .i��- 779.32 - y-- 202,885.64 -�.�` `z'� �� 73 02/2112012 �" f�`I --1,755.2� = t t �--- 972.�6 - J1 r�� -783.OFJ -' - 202,102.59 74 03/21/2012 �- I�'� �.1,755.21 -- �' -968.41 R l d /��'''- 7$6.80 � -- 201,315.79 75 04�2112012 - 2.1� -� 1,755.21 - t t �964.64 - t��'>- 790.57 - --� 200,525.22 76 05/21/2012 w �2 y' -- 1,755.21� " --- 960.85-- i,�'�'�� 794.36 - -- 199,730.86 77 06129/20'12 -� 4f'� - 1,755.29- 7t -r--957.04 °- 11 ,T`v:� -798.17 - -198,93�.69 78 07/2112012�- 2�'""',� - 1,755.21 •--- ,- ... 953.22 - /�a'�/y - 801.99 - -- 198,130.70 T9 0$/2112012 �-- �.�,� -- 1,755.21 � t� --- 949.38-� j ��•��- 805.8� -- -� ...._ 997,324.87 80 Q9/21/2012-� �.�'9 -'(,755,21 �- ,r - 945.52- /,Z f'��=809.69 -� - --196,515.1$ 81 14l2112412� 3t1 -1,755,21-� �{ -� 941.64- t 3 ��7= 813.57 -- --- 195,701.61 82 11I21/2012-� 3� � -•1,755.21 °~ t� --937.T4 -- (3�� j 817.47 - �-- 194,88�4.14 83 9 2i21/2412 �,33.3' -- 1,755.21�~ " , 933.82� C3 �ec -$2 9,39 �- -- 194,062.75 2012 Totals 21,062,52 11,46Q:31 9,602.21 '�`'Zo('< �r $4 01/21I2013 � 3�'f� --1,755.2�-- I73'�z!929.8$- I.2 J"ajt -825.33--- -193,237.42 `�,�dI3 85 02/21/2013- 3�"d -1,755.21- l, �925.93 �� ti 829.28�- -192,408.14 86 0312112013 -- 3 ?`� �1,755.21 -�-` '' ---921.96� 1� �ta � -833.25-- --'E 91,574.89 87 p4/21/2013 �- ,3�'7 - 1,755.21 `- �" -917.96 9 .lf ��'r--$37.25 - --- 190,737.64 88 0512112013 a--�- _... -- 1,755.21 --° r ; --9'13.95, 1 3�,��f 841.26 - 189,896.38 89 06/21/2013 1,755.21 909.92 845.29 189,051.09 90 07121l2013 1,755.21 905.87 849.34 188,20't.75 91 08/21/2013 1,755.21 901.$0 853.41 187,348.34 92 0912'Il20'13 1,7�5.29 897.73 857.50 186,49Q.84 93 10/21/2013 1,75a.21 $93.60 861.61 185,629.23 94 1112 3 i2013 1,755.21 889.47 8fi5.74 9 84,763.49 95 12/21I2013 1,755.21 $85.33 869.88 183,893.61 2013 Totals 21,062.52 10,893.38 10,169.3 4 96 01129/2t?94 1,755.2'I 881.96 874.05 183,019.56 97 02J2'i 12014 1,755.21 876.97 878.24 182,141.32 98 03/21l2014 1,755.21 $72.76 882.45 181,258.87 99 04121/2014 1,755.21 868.53 886.68 180,372.'!9 100 05/21/2014 1,755.21 864.28 890.93 '179,481.26 101 Q6121I2014 1,755.21 860.01 895.20 178,586.06 102 07/21/2014 1,755.21 855.72 �899.49 17'7,686.57 103 08/2112414 1,7�5.21 851.41 9Q3.8Q 176,7�2,77 104 09/21/2014 1,755.21 847.08 908.13 175,874.64 9 0� 1 Q12112014 1,755.21 842.73 912.48 174,962.16 106 11/21/2014 1,755.21 838.36 916.85 174,045.31 107 9 212112Q 14 1,755.21 833.97 � 921.24 173,124,07 2014 Totals 21,062.52 10,292.98 10,769.54 108 01/21/2015 1,755,21 829.55 925.66 172,198.41 149 02121/2Q 15 1,755.21 825.12 93Q.09 171,268.32 114 03/21 I2015 1,755.21 820.66 934.55 �70,333.77 9 41 04/21/2015 1,755.29 816.1$ 939.03 169,394.74 1'12 05J2112015 1,755.21 811.68 943.53 168,4�1.21 913 06/21/2015 1,755.2 9 807.16 948.05 167,503.16 114 (}71211�0'�5 1,755.2'S 802.62 9�2.59 166,550.57 Balances and holdings Yage 1 of 1 ��' �' ,t'42Y�I.l�ttt� My accounts � Balances and holdings Cusfomizethis��age ______ _ ' Current balances ' Baira�ces aver firne Eialanc�s compared to ye�r-end Balances by date : _ __ _ _ _ . Text size: F. f{ A $196,486.44 Total assets � Ruth C. Kessler, UA 03-20-96 Ruth C. Kessier Trust—Trust �eg�strat�o�,aeta�fs $196,486.44 a�}-��5eu Order staTus Transaction history Cnst basis nno�e `.:As of 12/28/2012,the expense ratio on your Vanguard Prime Money Market Fund has dropped from 0.20%to 0.16%. _.................. Price as Expense Fund& of Current Symbol Name ratio account Quantity 05/17/2013 Chan�e balance VMMXX Vanguard Prime 0.16% 0030- 196,486.440 $1.00 — $196,486.44 Buy Seil Exch ................. Money Market Fund 09915120704 �: Bank transfer Total $196,486.44 Outside Investments Outside investments allows you to view your non-Vanguard investments on your Balances and holdings page.Learn more about this service. I�traday prices ara ganerally providc-d far s;ocrts.ETFs.2nd ontions on a delayeU basis dunng market hours.PrlcES are cteiayad a!Ieas1 20 minutes.IF ar,intreday prico is not available,the price dlsplayed will reHect.!hc pr?vious business day's close.ra��rutu2l funds an�!r`ixed income holdinys,ti7e pncee dispiaysd are generally the pravious busmess da.v's cbsing pnca. Market i�formai:oii is pro��ideu by i<auters.pisclaim=r Additiona!information about,nces for ether products 2nd Qutside lrvea:rne;i?,. �1995-2013 The Vanguard Group,Inc.All rights reserved.Vanguard Marketing Corp.,Distrib. Your use of this site sign�es that you accept our Terms 8 conditions of use Securiry Center�Obtain prospectus�Careers�Mobile services https://personal.vanguard.com/us/TPView 5/20/2013 REV-1511 EX+(10-09) � pennsylvania SCHEDULE H DEPARTMENTOfREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruth C. Kessler 21-13-0623 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Heintzelman Funeral Home 388.40 2. B�dges Community Center-Funeral Seroice 323.45 3. Flowers 291.50 B. ADMINISTRATIVE COSTS; 1. Personal Representative Commissions: 0.00 Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 2,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: 153.50 5. Accountant Fees: 6. Tax Return Preparer Fees: �• Appraisal Fee 375.00 TOTAL(Also enter on Line 9, Recapitulation) $ 4,031.85 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) �� pennsylvania SCHEDULE ] DEPAfiTMENT OF REVENUE INHERITANCE TAX RETURN B E N E FICIARI ES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ruth C. Kessler 21-13-0623 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• Edward F.Kessler,42 Tunbridge Lane,Carlisle,PA 17015 spouse $18,465.46 2. Wendy Henry,141 Clemson Drive,Carlisle,PA 17013 daughter $499,734.12 3. Penny Costopoulos,3562 Westbury Road,Birmingham,AL 35223 daughter $499,734.12 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 TO TAX IS NOT TAKEN: 1. B. CHARITABLE 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.