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Home My WebLink About09-19-13 (3) i � 1505611185 REV-�Jr00 ex�ax.��(Fi} PA Depertmant d Revenve C?FFICW.US6 OMLY BureaudlntliWEUalTazea CauntyCoCe Vear PileNUm6er Po aax saosoi INHERITANCE TQX RETURN 2], 13 t1749 Hani4burg, VA 17128-0601 RESIDENT DECEDENT � ENTER DEGEDENT INFOCiMATWN BELONI 06222�13 07261931 t7eoedenPS�ast Name S�ffix DecedenPs First Name MI DIX4N L{}UISE A (If Applicabk}Enter Survlving Spouae'a Information Betow - Spouse's Last Name Suffix Spouse's First Name MI DIXON JOHN D Spouse's Sociai Security Nurr�e,v THIS RETURN MUST BE FILED IN DUPI.ICATE WITH THE — — REGISTER OF WI�LS FILL IN APPROPRIATE BOXE8 BELOW � t. Original Return � 2. Supplemantal Retum � 3. Remainder Retum(Date of Death (� Prror to 12-13-82} LJ 4. Limited Estate ❑ 4e. Future Interest Compromise(date of ❑ 5. Federal Estate Tau Retum Rdquired death after 12-12-82} � 8. Decedent Died Testate � 7. Decedent Maintained a Living Trust — 8. Total Num6er ot Safe Deposit Boxes {Attach Copy of Wi111 (At2ach Copy af Trust.) - ❑ 9. Litlgation Proceeds Received ❑ 10. Spousal Paverty Credft(DSte of Death ❑ 11. Election to 7ax under Sec,,9113(A) 8etween 1231-91 srW t-1-95} (AiTach Sche�le 4}_..,:. ";;,:�, CORRESPQNDENT- THIS SEG'fION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIONlN LO'9E`DIRECTED TO: Name Dayti�T�SphaneNtutiper :,.. ... DAVID M. WATTS, JR• 71��7r,534!� � �Ty- � ,�, . +.'jE1F;; W1I.�I.St7.SECHtY��.. ,^, U?, �': v _'j Firsi Line ot Address `� `,> � � j"` C"r �., t.,.} C",.. :) 100 PINE STREET :' �',, _�s-,'y "� �" 8ecand Line of Address � 3%' P4 BOX 1166 Ciry or Paat QKce State ZIP Cade D�TE FlI.ED i NARRISBURG PA 171081166 �- comsp eorse-ma��aaar«ss: DWATTS�MWN.C4M neltiea of petjury,1 declara that I�ave axaminad thie ieWm,inGUding accamPanY�Q e�hetlWen and steNments,antl to the best�my knarleCge antl bdb4 it Is ,carcec and campie e.OaGantion oF preparer othar than the peraonei�epreser�ttlive is bctutl on ali inbrmation ef which prcparer has any knoMedge. 5 F SON S 16LE F R FILING RN DATE 4 r � i Y.W'' 1 BR06KW48D DRIVE MECHANIGSBURG, PA 17055 RE OF PREPARER O ATIVE DATE ADDR 100 PINE STREET, PO BOX 1166 hARR25BURG, PA 17108-1166 E E ORI IPIA� FORM 4N�Y Slde 1 L„ 150561Y185 on,<s.7s.oaa 1505611185 � J 1505611285 REV-1500 EX(FI) DecetlenPs Name� T X Q N � I T C F A RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1' � • �� 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . Z 889,861 . 58 3. Closely Held Corporation,Partnership or SdeProprietorship(Schedule C), , , , , 3 o .ao 4. Mortgages and Notes Receivable(Schedule D) , . . . 4 � • �� 5. Cash, Bank Depasits and Miscdlaneous Personal Property(Schedule E) , , , , , g, 16,39 6 • 57 6. Jointly Owned Property(Schedule F) � Separete Billing Requested , , . 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property � s� �•�� (Schedule G) � Separate eil�ing Requested . , . , 7. 155,14 6 . 36 8. Total Grws Assets(total Lines 1 through 7) , , , , , , , , , " " • • • • 8 1,061,404 . 51 9. Funera�Expenses and Administrative Costs(Schedule li). . . . . . . . . . . . . g. 13�6 4 8 •6 2 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , 1�3�2 • 6 8 . . . . . . . . 10. 71. Total Deductlons(total Lines 9 and 10), , , . . , . . . �� 14 ,951 • 30 12. Net Value of Esfate(Line 8 minus Line 11) , , 13. Charitable and Governmental BequestslSec 9113 Trusts for which �Z 1,0 4 6,4 53•21 an election to tax has not been made(Schedule J), , , , , , �3 o . oa 14. Net Value SubJect W Tax(Line 12 minus Line 13) , • • 74 1,046,453 • 21 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 ta�We al the spousal tax rate,or lransfers unsier Sec,g11g (a)(1.2)X.O�� 137,146 . 36 �5. 0 . 00 16. Amount of Line 14 rsble at�inea�ratex.o4� 909�306 •86 �s. 40,918 .81 17. Amount of Line 14 ta�ble �� at sibling rate X.12 o a a 18. Amount of Line 14 ta�We ��' � • �� at collateral rate X.15 � • 0� 78. 0 •�� 19. TAXDUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 40,918 . 81 20. FILL IN THE BOX IF YOU ARE REqUE3TING A REFUND OF AN OVERPAYAI�NT � S1de 2 � 1505611285 1505611285 � OM486B 3.000 REV-t560 EX iFi) Pepe 3 FiIB NUmbef DecedenYs Gom te Address: 21 13 tl 7 4 9 pECEOENPSNAME SiREETADpRESS CIT( STAiE ZIP P 7 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) �� 4 0,918 �81 2. CreditslPayments A. Prior Payments � •[J� a. o�s�,nc 2,[l 4 5-9 4 taaic«di�sta+Ba �zt 2,045�94 3. intetest {3j p .p p 4, if Line 2 is greater th8n lina 1+Line 3,enter the differenCe,7his is the QVERPAYMENT. fill in box an Psge 2,Line 20 W nquest 8 retund. {4} �� 5. if Cine 1 +Line 3 is greater th�i.ine 2,enter ihe d�fFarence.7tsis ib the 7AX DUE. (fi7 _ �8 i�7 2.8 7 Make check payable#o: REGISTER OF WILLS, AGENT. PLEASE ANSWER'THE FOLLOWING QUESTIdNB BY Pl.ACtNG AN"X"!N TNE APFRt7PRtATE Bli�K3 1. Did tlgcatlent make a Vanafer 8nd Ye9 No a. retain the usa or income W the property transferred . . . . . . . . . . . . . . . . . . . . . . . . ❑ � b. retain the righf to designate who shafl use the property tr�sferred 4r Its inCame . . . . . . . . . c. retain a reverslonary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � d. rscei+re the prpmise for life of eith�payments�be�efits or Care? . . . . . . . . . . . . . . . . . . � 2. If death occurred after pec. 12, 1982, did tlecedant transfer property within one year of death � without receiving adequate corrsideratia�? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � 3. Ditl decedent own an"In trust for"or payable-upon-desth bank account or secunty at his or her death? . � 4. Did decetlent own an individu�l retiroment accpunt,annuiry,or other non-pro4ate property,which � ❑ qontains a beneflciary driaignation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IF THE ANSWER TO AMY OF TNE A80VE Qi1ESTiON3 IS YES, YdU MUST COMPLETE SCMEDULE G AND FlLE IT AS PA(2T OF THE RETURN. � For dates af death on or aRer JWy 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.§911fi{a){1.1)(ij]_ Fa dates of death on or after Jan. 7, 1995, the tax rate imposed on tha net velue of traosfera to or for the use of the surviving spouse is 0 perce�t (72 P.S.$9146 (a){t.t}(ii}),The gtetute does not exempt a transfer io S survivirrg spouse from tax,and the stafutory�epuiremants for disciosure of sssets and filing a tax return are stlll applicable even if the surviving spouse is the only beneflciary. Fa tlates of death on or after July 1,20D0: • Ttw tvc rate Imposad on the net value o£transfers fram a deceased chitd 2f }�s W age or yonnger at death to or far the use of a aaturai parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§911fi(a)(12)]. + The tax rate impo�ed an the net vaiue di transfers to or for the use of the decedenYS iineat benafideries is 4.5 percent,ex.ept as noted in(72 P.S.§9118(s)(1)]. • The taz rate impo5ed on the net value of U�sfers to pr tor the us0 of Sh8 decsdenYs sib7ings is t2 percant(72 P.S.§91�6{a){1.3)�. A sibling is definetl, under Section 9102,as an individual who has at least one parent in common with the decedent,whether 6y blood or atloption. OM4871 2.tl00 REV4503 B%«(g.t2} pennsylvania $CHEDULE B OEPARTMEN7'OFRE�ENUE INNERtTANCETAX RETUftN ST�KS& 80NC}5 RESIDENT pECEDENT ESTATE OF FILE NtlMBER LOUIBE A DIXON 21 la 0749 AI!prupdrty jointly owned wittf rlght d survNwahip must be d�ekaed�Scheduk F. I1EM NUMBER VAIUEATDATE �SCRIPTION OF DEA7H t. THE EOLLQWIN6 A3SfiT3 WERE HELD IN TF2E DECEDENT'$ MERRZLI, LYNCH BR6KERAGE ACCQtJNT NGI. 872-45882; $EE ATTACT,•IED VALUATION INSORMATION: 50,000 Par Standard Fed Bk Na Troy Mi Mat: 04/22/2014 3.24& Interaative 4ata Cozporation CU3IP: 85339FLEM6 50,335.00 Intereet accrued to 6/22/2013 4.50 2 �20,040 Par 8ank OP America Corp Mat: qB/D4/2017 04 Interactive bata . Corporation CUSZP: 466Q8V1DB3 p,pp 3 30,000 Par United Statea Tress Nts Mat: O7�i5/2618 1.375$ GovernmentJAgency {Dealer Quotatiane} , CUSIP: 912828JE1 32,529.63 Interest accrued to 6/22(2013 181.16 d 30,OOp Par A1leqheny Cnty Pa Arpt Auth Ar Mat: O1/O1/2016 5$ Snteractive Data Corporation CUSIP: Q1728LDGA 32,217.fi0 Intereat accrued to 6/22/2013 716.67 5 20r040 Par Coateavi.11e Pa Area Bch Di�t Mat: 08j01/2022 9$ Interaetive Data Corporation CUSIF: I9Q684LYA 21,889.$5 Izatere�t accrued to 6/2212013 39d.44 6 30,000 Par Bethlehem Pa Azea SCh Diat Mat: 20j15j202I E,25$ Interactive Data Corporation CU32P: 08736SRT1 31,468.50 Snterest aeczued to 6j22f2013 240,83 Total from aontinuation echedules . 719,8$9.37 TOTAL {Also enier on Line 2,RecapitulatiGn) i f qQ9 H61 58 4W9888 2.tl00 If more space is needed,insert addkional sheeta of the same size Estate of: LOUISE A. DIXON 21 13 0749 Schedule B (Page 2) . Item No• Deacription Value at Date of Death 7 30,000 Par Pannsylvania St Higher Edl Eac Mat: 08/O1/2017 3.5$ Interactive Data Corporation CUS ZP: 70 917R7�2 Interest accrued to 6/22/2013 32,238.54 414.17 B 20,000 Par Cheater Cnty Pa Mat: 11/15/2024 4.156 Interactive Data Corporation CUSIP: 165573RV0 Interest accrued to 6/22/2013 20,987.90 87.61 9 30�000 Par Pennaylvania St Higher Edl Fac Mat: 08/15/2013 5$ Interactive Data Coxporation CUSIP: 70917RTK1 Intereat secrued to 6/22/2013 30,193.95 533.33 10 300 Sharea Altria Group Inc Com New York Stock Exchange CU3IP: 022095103 Dividend accrued on 6/22/2013 10,438.88 132.00 11 200 Shares Altera Corp Com The Nasdaq 3tock Market Llo CUSIP: 021441100 6,368.50 12 300 3harea Centuxylink Inc Com New York Stock Exchanqe CUSIP: 156700106 10,286.25 13 400 Shares Eaton Corp Plc 3ha New York 3tock Exchange CUSIP: �G29183103 25,174.00 14 2,000 Shares Blackrock Muni 2018 Term Tr Com New York 3tock Exchange CU32P: 09248C106 Dividend accrued on 6/22/2013 32,049.95 122.00 15 400 3harea Glaxoamithkline Plc Sponaored Adr New York Stock Exchange CASIP: 37733W105 � Dividend accrued on 6/22/2013 19,625.10 220.OB Total (Carry forward to main schedule) 188,872.26 Eatate of: LOUISE A. DIXON 21 13 0749 Schedule B (Page 3) Item No. Descriptian Value at Date of Death 16 33 3harea Huntington Ingalls Inda Inc Com New York Stoak Exchange CUSIP: 446413106 1,821.60 17 B00 3harea FCayne Anderaon Mlp Invamnt Co Pfd 3.50 3er F Interactive Data Corporation CUSIP: 486606601 � Dividend accrued on 6/22/2013 19,6B9.98 58.32 18 S00 3hares Spdr 36P Midcap 400 Et£ Tr Utserl SSPdcrp Nyae Arca Equitiea Exchange CU32P: 78467Y107 20,577,05 19 1,000 Sharea Tortoise M1p Fd Inc Com New York 3tock Exohange CUSIP: B9148B101 27,980.00 20 800 3hares Blackrock Mun Target Term Tr Com 3ha Ben In New York � Stock Exchange CU3IP: 09257P105 Dividend accrued on 6/22/2013 15,485.80 75.04 21 900 3harea Johnson S Johnaon Com New York 3tock Exchange CUSIP: 476160104 75,361.50 22 400 Sharea Lowea Cos Inc Com New York 3tock Exchange CU3IP: 548661107 15,822.75 23 3,000 3hares Nuveen Pa Div Advantage Mun Fd Mtp Shs 3r2015 New York Stock Exchange CUSIP: 67070E301 Dividend accrued on 6/22/2013 30,115.50 52.50 24 2,000 Shares Nuveen Div Adv Muni Fd 3 P£d Sha S-2016 New York 3tock Exchange CVSSP; 67070X507 Dividend accrued on 6/22/2013 20,125.00 46.60 Total (Carry forward to main achedule) 227,211. 64 _ . . __ . _. _. _. Estate of: LOUISE A. DIXON 21 13 0769 3chedule B (paqe q) Item No. Deacription Value at Date o£ Death 25 200 Shares . Ppl Corp Com New York 3tock Exchange CU32P: 69351T106 Dividend accrued on 6/22/2013 5,765.00 73.50 26 200 Shares Procter 6 Gamble Co Com New York 3tock Exchaaqe CUSIP: 7q2718109 � 15,314.00 27 4,000 3hares Telecom Corp New Zealand Ltd Sponsored Adr New York 3tock Exchanqe CUSIP: 879278208 � 34,990.00 2B 40 3haras Zimmer Hldgs Inc Com New York 3tock Exchanqe CUSIP: 98956P102 3,029.10 29 1,563.727 3harea Blackrock Glb A1location Fd C1 A Mutual Fund (As Quoted By Nasdaqj CUSIP: 09251T103 31,993.85 30 PA Municipal Money Market Account 145,977.00 31 6,241.856 Shares Federated Mun Seca Income Tr Pa Mun Incm A Mutual F1ind (As Quoted Hy Nasdaq) CUSIP: 313923708 66,663.02 Total (Carry £orward to main schedule) - 303,805.47 REV4500 E%�(09.1p) pennsylvania SCHEDULE E CEPNfRdENfOFREbENUE CASH, BANK DEPOSITS&MISC. - NHER�TMICE 7px RETURN '��"T PERSONAL PROPERTY ESTATE OF: LOOISE A. DIXON FILENUMBER: Include the proceeES W Iitigatbn and tMe Oate the Z 1 13 0749 All ro e ointl ownatl with rl ht of survivonh�l�must be d cleseAYon�Schedule F. ITEM NUMBER DESCRIPTION ��UE AT DATE OF DE4TH 7. 2007 Lexus; Value eatimated by Executor � 10,000.00 2 M&T Hank Checking Account No. 286B0235 3ee attached bank letter 6,396.55 Intarest accrued to 6/22/2013 0.02 70TAL(Also enter on line 5,Recapitulatian) S 16,396.57 zw48AD 2.00o If more spece is needeq uae aEOPianal sheete o/paper o(t�e emie size. . _ . _ ._. _ . . . _ . . . _ ._ . _. . _. .. _. REV_,s,°E".`�-o�> SCHEDULE G pennsylvania �EPARTMEM'OF REVENUE INTER-VIYOS TRANSFERS AND iNHERiT^rvceT^x RET�RN MISC.NON-PROBA7E PROPERTY a��rr�ceoenrr ESTATE OF FIIE NU#1�R LOUISE A. DIXON 21 13 Q749 This SchedWe must be compieted and filed if the answer to any of questions t thraugh 4 on page ttttee of the REV-1500 is yes. DE3CRIfT710N�P OPERTY � I'fEM kf11D6TElYMEqFMTPMqfEPBE,TBRRHATI0IBIIPTO08LEp:MMA DATEOFDEATH %OFDECDS IXCLU510N TAXAHLE Nt1MeE meoueosmw�.anemmnmvrefTreco�r�a�ircESr,a*e. VAtUEOFASSEf IMEREST Pnwuc. E VALUE �- I00 Far 6 - U.S. Savings Bonds, Series EE 34,000.ao 140,0406 � 0.00 30�OOd.00 Hond payakrle on death to decedent's sgouse, John D. Dixon. 3ee attached copy of bonds and valuation i.nformation Snterest accrued ta 6f22/2013 63,?A4.Q0 160.0400 63�74A.00 2 Merrill Lynch Individual Retirement Aocaunt, No. 872- 77293 33,402.36 100.0000 0.00 33,Q02.36 Beneficiary ia decedent�s spouse, John D. Dixon. See attached va2uati,on i infarmation. � � GIFTS WITHIN ONE YE.AR: 3 Richard Dixon tecn) - Cash gift oP $SO,OQ4 on June 8, 2013 IO,Q00.00 100.0606 3,600.00 7,400.00 4 Jady Dixnn (daughter-in-law} - Cash Gift of $10,000 on June 8, 2013 10,000.00 100.0000 3,000.00 7,O�p.QO 5 Robert J. Dixan (son) - Camh gift a£ $1Q,000 on June $, 2013 lO�Opd.Op 100.0000 3,068.00 7�OOd.00 6 Lee Dixon (daughter-ia-law) - Cash gift of $10,"000 on June B, 2413 10,000.00 100.OQ00 3,OqQ.00 7,400.00 TOTAI(Aiso snter on 6ne 7,Rewpitutatian}S �g5 146.36 if mare apace Is�eeded,u�etlditlonei aheeta of paper o(tha same eize. swaenF z.000 kEV45H EX�(10-08) pennsyfvania SCHEDULE H o�'mn�"+roF�r� FUNERAt EXI�ENSES ANd r+�nrxaceTnxaeruara ADMINISTRATIVECOSTS r+tsuerrto�o�r E$TATE OF FItE Nt�ABER LOIISSS A DIXON 2Z 13 474Q Llecsd�nPa d�db must bd roportad on$chsdula 4 fTEM NUR�ER DESCRtPit�7 AMOUhR A. FUNER4LEXpENSES: y, Npne B. ADMWISTF2ATIVE COSTS: 1. Pe�sanel Representative G�mm(ssiona: 7 Name(s}of P�sonai R�reaentaqve{s} Street Adtlreas Ciry State 21P Year(s)Commiasion Peid: . z. anomgyFees:MeNees Wallaee & Nurick LLC {estimated} g,000.00 3, Famity ExempUon:pf tleaetlenPS address is not the same as clalmanPs,attach e�lanation.) 3,500.00 � Ctaimant Joha D. Dixon Street Adtlress 1051 8rookwood Drive ciry Machanicebura � Stata PA aP ZT055 Reiationahip of Claiment W dece0ent $P0II3$ 4. Probete Fces; 778.50 5. ACCOUntantFeas: g• Tar Raturrt PrepOrer Fees: � 7. 1 Cumberiaa$ County Regirtar of Wills F113ng Eee re diaclaimsre � 15.00 Totai fram continuation echedulee . . . . . . . . . 355.12 TOTAL Alao anter on Llne 9,Recaqtuletlart $ 13 64$.52 awasnc 2.aw if mflre space is neetled.u59 addttional aheets af paperW ftre sar�ta size. Estate of: LOUISE A. DIXON 21 13 0749 Schedule H Part 7 (Page 2) 2 Journal Multimedia � Legal Advertiaing in Central Penn Buainesa Journal 150.00 3 Cumberland Law Journal Legal Advertiaing 75.00 4 MeNaes Wallace 6 Nurick LLC Coats Advanced as follows: Duplicating $22,00 Courier Sva. 8.12 30.12 5 McNeea Wallace 6 Nurick LLC Raserve for cloaing costs re duplicating, poetage, etc. 100.00 Total (Carry forward to main schedule) 355.12 _� REV4512 EX�(12d2} � pennsylvania SCHEQULE ! CEPMIAF.MOF REb£NUE II`��{��T� iw,�rr�ce rae R�uRN M4RTGAf3E LIA$ILITlES 8R l.IENS ��ur ESTATE OF FRE NFIMBER LOUISE A. DZXON 21 13 0749 � Report debta ineurrsd by the tlecedsnt prior to death that remained unpaid at the dete af death,inaludin9 unrelmburaed medkal expenaes, �7EM VAIUE AT DATE taJMeER DESCRiPTION OF DEATH � M6T Bank - Cheeks outatan8ing at date of death 650.00 2 Merri2l Lynah Blatinum Yisa Ba2ance Due 652.6$ � � � � T4TAi.(Rtso e�ter a��ine 14,Recapituiation7 3 � 1 302.6$ 2was.u+s.mo If more apace is needed,inser!addifional Sheets oTlhe same size. REV_,5"EX�`o,_,o, SCHEDULE J pennsylvania °�""��"�'"� BENEFICIARIES INHERITPNCE7AX REiURN F�SIflEN�DESECENT ESTATE OF: FILE Nt1M9ER: L Z A. DZ YS 2 � REkAl10NSHIP TO DECEDEM AMOUNT pR SMARE NUM9ER NFt�1E AND ADDRESS OF PERSCNI(5}RECEMNG PROPER7Y Do Not lirt TrusSeq�s} OF ESTqTE � TAXABIEDISTRIBUTiON9[Indutled+tAglstapouaelCb7tleulimsa�Mlrans�mur�r Sec.91 i6(e)i��2)d �. Richard R, D1xon � 113 DPheatland Road Lewiaberry, PA I7334 Ciift xithin 2 ysar - $�,OOp 2S$ of reeidue - $220,326.71 9oa 227,32@,TS 2 Loulea Dixoa xruet fbo Chriatogher Dixosz RichArd R. bixan et al, Truete•a � c/o 113 Wheatland Raad Lewisberry, PA 1'7339 12.5$ af reaidue - $126,163.36 6randson 110,263.36 *Fer ciisclaimers executecl, the estat residue passes 5 � to the decedent � s sans, Richard and Robert 25� each} , and th other 54� passes to the decedent ' s 4 grandchil ren (12 .5� each) ENf@R 0�.lAF2AMCUM9 FdR C7152RJBUitONS$t16NNAeOVE ON{.IF�$15T}1FtO�JGH t$OF REV-t500 COVER SHEET,AS APPRGNRIA7E. �� NON-TAXA&.E DI$TRIBUTIONS � A 3POUSAt.O�UNDEft5EC77ON 9tt3 PpR WHiCH AN ELECTI6N TO TAX IS NOT TAKEN: i. � 6.CHPRITABLE AN�GOVERNMENTAL DIS7RIBUTIONS: 1. I ?UTAL�PART FI•£MEftTOTAl.NON-TA%ABLE 6I5TPoBU'RONu ON UNE 13 OF REV-150tl COVER SHEET. S 0.00 gwseai s.aoa � If more apace Is needed,Use aatlitlonal eheeM of pepar of the sema size. Estate of: LOUISE A. DIXON 21 13 0749 Schedule J Part 1 (Page 2) Ztem No. Deacription Relation Amount ' 3 Louiae Dixon Truat fbo Cieratin � Dixon c/o Richard R. Dixon et al, Truatees 113 Wheatland Road Lewiaberxy, PA 17339 12.59 of residue - $110,163.36 Granddaughter 110 163.36 6 Robert J. Dixon , 104 N. Grantham Road Dillaburg, PA 17019 Gift within 1 year - $7�000 258 of reaidue - $220,326.71 3on 227,326.71 5 Louiae Dixon Trust fbo Alexa Dixon c/o Robert J. Dixon et al, Truataes 104 N. Grantham Road Dillsburg, PA 17019 12.58 of reaidue - $110,163.36 Granddaughter 110 163.36 i 6 Louiae� Dixon Trust £bo Tanner Dixon c/o Robert J. Dixon et al, Truateea 104 N. Grantham Road Dillsburg, PA 17019 12.5$ of eatate residua - $110,163.36 Grandaon 110,163.36 7 Jody Dixon 113 Wheatland Road � . Lewiaberry, pA 17339 Gift within 1 year - $7,000 Daughter-in-law 7,000.00 8 Lee Dixon � . 104 N. Grantham Road Dillaburg, PA 17019 Gi£t within 1 year - $7,000 Dauqhter-in-law 7,000.00 Estate of: LOUISE A. DIXON 21 13 0749 3chedule J Part 1 (Page 3) Item No• Description Relation Amount 9 John D. Dixon 1051 Brookwood Drive Mechanicsburg, PA 17055 Lexua - $10,000 3avinga Honds - $93,744 I�+ - $33,402.36 . 3urviving Spouae 137,146.36 . . .... ... .. _ .. _ . _ _ _ _. .. . . . . _ . . .... _ . _. E �TATE � F Lt� UISE A. DIXC� N �It� . 21 - 13 -� 7�49 � � PY -- LETTEF�S TESTA� ENTARY & VVILL DATED J !J LY 2 � , 2 �07 REGISTER OF WtlLS CERTtFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2073- ftt}749 FA No. 27- f3- 074$ Eetate Of: LDUISEA D/XON (Fhei,Middb,LsU Late Of: UPPERALLENTOWNSH/P CUMBERLAND COUNTY Deceased Socia2 Security No: 179-24-8787 WHER.EAS, on the 5th day of July 20I3 an inetrument dated Ju2y 2oth 2007 was admitted to probate as the Iast will of LOUISFA L7IXON rFrm,Mrem.,c+:n Zate of UPPERALLFNTQWNSHIP, CUMBFRLAND Caurrty, who died on the 22nd day of June 2013 and, WHEREAS, a true copy of the will as prnbated is annexecl hereto. THEREFORE, I, .f',LENDA FARNER STRASBA UGH , Register of WiZls in and for CUMBERLANLI County, in the Commonwealth of Pennsylvania, herelay certify that S have this day granted Letters 7ESTAMFN7ARYto: JOHN D DlXC7N who has duly qualif3ed as EXECUTQR(R1X) and has agreed to administer the estate according to .Iaw, a11 of which fu21y appears af record in my affice at CUMBERLANDCOUIYTYCOURTHOUSE, CARLISLE, PENNSYLVRNIA. IN TESTIMONY [�I3'EREOF, I have hereunto set my hand and affixed the seal of my office an the 5fh day af July 2Qt3. � � � ��.�'� �� i �� _�� --�sre,o. 1 ��' � ,. �� tiP':�(%j�1,� � **NQTE** ALL NAMES ABOVE APPEAR {FIRST, MIDZ?LE, LA92") � � � �--+ =� rs± �� R � � .V� G .. � . P�t = C,y ` �'' V#e � � r .� � � � � �� ! a �, � <—.. _ z ; a <, -: �' -�, � IAST WILL AND TESTAMENT �, ° -� � .H -`` QF � z` c.; -- LQUtSE A. DtXQN '�' � �� ° ak � -. !, LOUlSE A. DIXON, of Upper Allen 7ownship, Cumberland County, Pennsyivania; make this Will, hereby revoking all my farmer Wilfs and Cadicils. ARTICLE ONE TANGlBLE PERSpNAL PROPERTY § 1.1 1 may leave a writing dispasing of some or all of my tangible personal property, signed and dated by me. If 1 do so, and the writing can be incorporated by reference in#o this Will or otherwise be legally binding, I direct that it be incorporated or followed and prevail over the residual disposifion belaw. If tfie writing is nat Iegaily binding, ( requast that my wishes be foliowed. This provision sha![ appiy whether the writing is executsd 6efore or after tnis Wiii. § 1.2 I bequeath all my remaining tangible personal property, including by way of iliustra#ion but not by way af Iimitatiarr, my househo]d fumiture and fumishings, painti�gs, books, automobiles,jewelry and personal effects, exclusive of any such property used in a trade or business, to rny husband, JOHN D. D(XON ("My Husband"j, if he survives me. If My � Nusband daes not survive me; ! bequsath such asse#s tp my chiEdren {sans, R(CHARD R. DIXON and RQBERT J. DIXON) living a# my death to be divided between them in as nearly equa! shares as fhey agres. !n the event of irreconcitable disagreement be#ween my chitdten. they shall take altemate turns selecting individoal items with-my oldest child making the first se(ection. Any items not so seleoted shall be sold and the proceeds shall pass as a part of my residuary estate. § 1.3 Ta the e�ent practicable in the Exeautor's sole discretion, I bequeath any poiicies af insurance an such properEy to the beneflciary entitled ta such property. § 'i.4 I direct thaf the expenses Q#staring, RackEng, shipping, insuring and deliverfng any such property to the benefioiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. ARTIC�E TWO MARITAL TRU57 §2.1 tf My Husbarrd survives ma, I devise snd bequeattr Ea my Trustee herein named, an amount equal to the value af my prabate estate (determined on the basls of the values finaily determined for federel es#ate tax purposes}, other than property passing under the faregoing provisians of ttris WIII, reduced by an amaunt, if any, needed to increase my taxabla estete so that the federal estate tax as flnally determined, after takfng into consideration my adjusted taxable gifts, wili equal my unified credif,the credit for praperty prev'rously taxed and the state death tax credit(to the e�ent that the use of said credit does not result in an increase in the state death taxes otherwise payable) available against such tax, assuming #hat an election were made to qualify a11 qualified terminable interesf property, ather#han the trust providad for under Article Three of this Will, for the federal estate tax marital deduction whether or nat such election is actually made. This trust, to be known as the Marital Trust, may be composed of cash, of propecty in kind ar partly of cssh and parUy af praperty in kind, and shat! be funded only with property which qualifies for the federal estate tax marital deduction in my estate, valued a#tFre date of distribution, and which, ta#he exEent other property is available, shall not include properky for wh(ch a foreign death tax oredit is avaflable. The Marital Trus# shati be adminisfered and distributed in accordance wifh the foliowing provisions of this Article Two: § 2.1.1 The Trustee shall hold, manage, invest end reinvest#he trust property, shall oolfect the income thereoF and shatl distribute the nek income in -2- guartervannuai �nstallments, or more frequently if the Trustee deems it advisabie, to or for the bensfit af My Husband. § 2.12 The Trustee may also distribute fo ar for fhe benef�t of My Husband so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shait from fime to 6me deem necessary ar proper for My Nusband's health, maintenance and support, taking into account othsr aveilabie funds, inaluding his individuai assets. §2.1.3 Upan the death of Nly Husband, {a}the Trustee shall pay any accrued or undistributed net incame to My Husband's personal representative and shall also pay ta My Husband's persanal representative or directly ta the taxing authority from the principa! of the trust gropeRy tha additiona!amaunt of estate taxes, inheritance ta�ces, transfer taxes and other taxes of a similar nature, and all interest and penalties with �espect#a any such taxes, atEributable ta the indusion af the value of this trust in My Husband's estate for such tax purposes; and {b)the Trustee shall then distribute the 6alance af the trust property in accordance with the provisions of Articie Four fiereof. ARTICLE THREE RESIDUARY UNIFIED CRED(T TRUST § 3.1 If My Husband survives me, 1 devise and bequsath to my Trustee, harein named, aA of the rest, residue and rematnder of my estake, ta be held far the beneflt of fNy Husband in trust, In accordance with the fofiowir�g provisions of this Articie Three: § 3.1.1 The Trustee shafi hoid, manage, invest and reinvest#he#rust prapeRy, shal! calleet the income thereof and, during the life of My Husband, the Traastee shalf distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it atfvisable, to or for the benefit of the group consisting of My Husband and my issue, in such proportions as the Trustee{subJect to Section 10.3 below)in its sole discretion shall determine. § 3.1.2 The Trustee may also distribute to or for the benefit of the group cxi�ssistirtg of Nly Husband and my issue, sa much of the principa(of the trust property as ' the Trustee, in the sola d(scretion of the Trustee{other than My Husbarrci), shafl fram time to fime deem necessary or proper for the hesith, maintenance, support and education of the members of such group, taking into acxount ather ava�lable funds, including their individual essets; provided, however, no such distribution shall be made to or far fhe beneftt af My Husband until aIl assets fieid in the trust created by Article Two of this W i!!are first expended or exhausted. § 3.1.3 Upon the dea#h of My Nus6and, the Trustee shall distribute the balance of the trust property in accordance with the provisions of Article Four hereof. -3 - ARTICL� FOUR UPON THE DEATH OF THE SURVIVOR OF MY HU&BAND AND ME § 4.1 1Jpon my death, if My Husband does naf survive me ar#o the exten#he is deemed to have predeceased me as a result of a valid disclaimer, or if My Husband survives me, then upon My Husband's death, all assets not otherwise disposed of by this Will or to be distributed in accordance with this Article Four shall be distribufed to my issue #hen Iiving, per stirpes, subject to being held in trust in accordance with the provisions of Article Five hereaf. ARTICLE FIVE TRUS7 FOf2 BENEF}CIARY UNDER THlRTY YEARS QF AGE § 5J Except as othenvise may be provided in this Will, if any beneficiary is enUtled to receive a mandatory distribution of property from my estate or from any tn,ist created by this Wiil•and is under fhirty{30}years of age, I devlse and bequeath such praperty#o my Trustee, herein named, ar l direct that such property be held by my Trustee in continued trust, as the case may be, for the benefit of such beneficiary, in trust, in accordance with the following provisions of this Article Five: § 5.1.1 While sach such beneflciary is under iwenty-one (21)years of age, the Tnastee shall hold, manage, invest and reinvest the trust property, shall collect the incame thereof and shait apply to ar for the benefit of such beneflciary sa much of fhe net income and, if the net incorne is insufficient, so much of the principal of the trust properky as the Trustee, in the Trustee's discretian, shall frnm time to time deem necessary or proper far suoh benefiaary's health, maintenance, support artd compiete education, inciuding co0ege and graduate sducation, and professionai, voca#ionai or technical training, taking into account�other available funds, including such beneficiary's assets. The Tn.rstee sh�i! anwaily accumulate any nef income not so distributed and add#he same ta the principai of the trusf property. §5.1.2 After such ben�sficiary attains twenty-nne{21)years of age, tFse . Trustee shall car�tinue ta hald, manage, Invest and reinvest the trust property, sha(I collect the income thereaf and shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the bene�t of such benefit�ary. -4- I � § 5.1.3 In add�tion to the foregoing, after such beneficiary attsins twen#y-one (21}years of age, the Trustee may distribute to or for the benefif af such beneficiary so much of the principal of the trust properky as the Trustee, in the Trustee's discretion, shail from time to time deem necessary or proper for such beneficiary"s healEh, maintenance, support and complete education, including college and graduate educatlan, and professional, vocational or technical training, taking into account other available funds, including such beneficiary's assets. § 5.1.4 At arry time after such beneficiary atteins twenty-five (25)years of age and prior to attaining thirty(30)years of age, such beneficiary may withdraw such sums as do rta#exceed one-half(112}of the market value af ttte prinapal of his ar her#rust as constituted on his or her twenty-fifth (25"') birthday, or ff his or her trust is established on or after his or her twenty-tlfth(25�') birthday, such sums as do not exceed one-half(1/2? of fhe market value af the principai of his or her trust as constifuted on #he estab[ishment thereof. § 5.1.5 At any time sfter such beneficlary attains thI(fy(30}ysars of age, such beneficiary may wifhdraw any or aI(af the principal of his or her trust, § 5.1.6 !f such beneficiary dies before the compiete terminaGan of his or her #rusf, the Trustee shall distribute the property tfien held in tntst as fallows: § 5.1.6.1 If the beneficiary"s trust is a Non-GST F�cempt Trust as defined in § 7.2.'10 herein, fhe Trus#ee shall distribuEe the property#hen heid in trust for such beneficiary to such persons ar entities (inciuding the beneficiary's estate), in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last WEII r»ay appolnt by specific re#erence ta this general power of appointment. Any properky not so appointed shaii be divided into shares for the beneficiary's issue then Iiving, per stirpes, or if none, for the issue then Iiting of the paren#o#the benefialary who was a descendant of mine, Xrer stirpes, or if none, for my issue then Iiving, per stlrpes, and in sll circumstances subject to being hsid in continued trust in accordance with the , provisions of this Articie Five. § 5.1.6.2 if the beneficiery's trust is a GST Exempt Trust as defined in § 7.2.10 herein, the Trustee shall distribute the property then held in trust for such beneficiary to such af my issue other than the beneficiary in such amoun#s and upon such trusts, terms and canditions as the beneficiary by his or her last Will may appoint by specifio reference to this special power af appointment. Befare exerc.ising such special pawer af appoin#ment, ! request that the beneficiary seek counsel regarding the generafion skipping transfer tax effects af such exeraise. Any property not so appointed shall be divided into shares fpr the beneficiary's then living issue, per stirpes, or i#none, far#he issue then fiving of the paren#af the beneficiary who was a descendant of mine, per stirpes, ar:if. nane, for my then living issue, per stirpes, and in all circumstances subjectta . . being held in continued trust in accardance with the provisions of this Article Flve. - 5 - ARTICLE SIX APPOINTMENT OF FIDUGIARfES § 6.1 I appoint My Husband, JOHN D. DIXON, as Executor of this Will. If My Hus6and should be unable or unwi!(ing to ac#or continue to ao#, for any reason whatsosver, I appoint my sons, RICHARD R. DIXON and ROBEF2T J. DIXQN, ta serve as Co-Executors in his place. If either af my sons shou►d be unabie or unwiiling ta act or continue to act, far any reason whatsoever, the vacancy sMafl ncaf be fitled and the afher shatl act or cantinue #a act as saCe Executor. If both my sons are unable ar unwilling to act o�continue to act, for any reason whatsoever, I appoint ANTFiONY NANOSEK, CPA as my successor Exeautor. Ail referencas herein fo the "Facecutor" shall meart my qriginally appointed Exeoutor or my suocessor Exeautor(s), as the case may be. § 6.2 1 appaint my sans, RIGNARD R. DIXON and ROBERT J. DCXON, and AN7HONY HANOSEK as Co-7rustees oP any trust created by this Will. If either of my sons should be unable or unwiiting to act or continue to act, for any reason whatsoever, the vacancy shai! not be fified. if ANTHONY HANOSEK is unabie or unwif(ing to act or continue ta act, for any reason whatsoever, I appoint such shareholder of Smoker, Smith & Associates, P.C. (or successor} as designated by the goveming bady titereof to serve in nis place. AIi references herein to the 'Trustee" shal! mean the originally appointed Co-Trustees, so{e serving Trustee or the suocessor Trustee, as the case may be. § B,3 1 �ppoint the Trustee then serving hereunder as Guardian of the estates of any minor beneficiaries under this Will, inbluding the proceeds of any life insurance on my life paya6(e to such minors and any othe�property, rights or ctaims with respect to vrhich ! am entitled to appoint a guardian and have not otherwise specifically dane sa. The Guardian shall have fuil authority to use such assets, both principal and income, in any manner the Guardian -6 - shaii deem advisable#or the besf interests of fhe minar, including coifege and graduate educ�tion, and professional, vocationel or technical training, without securing a caurt order. ARTICLE SEVEN P{3WERS OF FIDUGIARIES § 7.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. § 7.2 Any such flduciary shall have the folEawirtg pawers, tn addif3on to those given by law: . § 7.2.1 To invest in, accept and retain any rea! or personai properiy, including - stock af a corporate fiduciary or its holding company, without restriction to legal investments; provided, however, if any property that farms a part af the prinaipal at the trust established by ArGcie Twa af this WiII is unproductive, My liusband may at any time and from time to time by a written notice require the 7rustee of said trust either to make any or all of such proper#y productive or ta canveR such property within a reasonable time after the Trustee receives such natice; § 7.2.2 To sell, exchange, pertition or lease for any pe�iod of time any real or personat property and ta give aptions therefar for cash ar credit,wfth or wi#haut security; § 7.2.3 To borrow maney from any person, including any fiduciary acting hereunder, and to moRgage or pledge any rea! ar persanaf property; § 7.2.4 To hold shares of stoak or other securities in nominee registration form, including that of a clearing corporation or depository, or i� book entry fortn or iunregisterecf or in such other form as will pass by delivery; $ 7.2.5 To engage in litigation end compromise, arbitrata or abandon claims; § 7.2.6 To determine the appor#ionment of receipts and expenses, inciuding extreordinary cash dividends, stoak dividends, capital-gain dividends of regulated investment cornpanies and proceeds and expenses of the sale of unproducUve rea! estate, be#ween incame and principal, such appor#ianment to be made so as fo balance fairly the interests of any income beneficiary and the remaindermen; § 7.2.7 Ta make distributians in cash, or i� kind at curnent values, or gartly in each, allocating specific assets to particular distributees on s non-pro rata basis, and fo� such purposes ta make.reasonabla determinations of cutrent values; _ 7 _ § 7.28 Ta make elect3ons, decisions, corrcesslons and settlements in connection with alI income, estate, inharitance, gift or other tax retums and the peyment of suah taxes, without obligation to adjust the distributive share of income or principal of any person affected #hereby; § 7.2.9 To join with My Husband or his personal representative in the filing of a joint incoms tax retum for any period for which such a retum may be permitted, without requiring him or his estate to indemnify my estate agafit�st Iiabiiity for the tax attributable to his income, and to consent, for federal gift tax purposes, to having gifts made by My Husband during my lifetim�treated as having been made half tay me; § 7.2.10 To ailacate, in the Euecutor's sole and absolute discretion, any portian af my exemption under Section 2831(a) of the Intemal Revenue Code ("My GST 6cempflon"}, to any properEy as to which I am the transferor, inc(uding any properiy fransferred by me during my (ifetime as ta which i did not make an ailocatian prior ta my death. Similarly, My Husband's Facecutor may allocate a portion or all of My Husband's exemption ("My Husband's GST Eacemptio�"}fror»generation skipping fransfer taac to praperty held hereunder af which My Husband is deemed transferor. Any such election or allocation shall be binding upan the Trustee and any beneficiary of any trust created hereunder. The Trustee is direoked to divide any trust oreated under this WiII into two {2}ar mare separate#nasts, if necessary, ta segregete the portior� or portions af the trust or trusts created hereunder over which My GST Eacemption or My Husband's GST Exemption has been aAocated (the "GST Exempt Trusts")from the portion or portions of fhe trust ar trusts created hereunder over whictt neither My GST ESCempUan nar My Husband's.GST Exemption has been allacated (the "Non-GST Ercempt Trusts"); provided, however, that any such separated trusts shall be held, administered and disposed of in accordance with the terms hereunder as identical trusts in ail ather respects, except as provided abave; §7.2.11 Ta disciaim any interest i may have in any estate if#he �eautor deems suoh disciaimer to be in the best interests of my estate and the beneficiaries thereof; § 7.2.12 To merge, after fhe death of My Flusband, any trvst crested hereunder with any other trust ar trusts created by me or My Husband, under wil� ar deed, if the terms of any such trust are substantially similar and are held far the primary benefit of the same persons, and if such merger shall na#cause any adverse incame, esfate ar genera#ion skipping transfer tax consequence; § 7.2.13 Foilowi�g the death af My Husband, #o terminafe any trust created herein, the principa! of which is or becomes too smali in the Trustee's discre#ion to make the establishment or cantinuanca of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneflciary then enttUed fa ttse income of fhe frust praperfy or, if there is mare than ane beneficiary, to ttre beneficiaries then entitied ta the income of the trust property;in proportian to their respective interests therein or, if such interests ara not defined, in equal shares to such beneficiaeies. The receipts and releases of#he distributees wi(I terminate absotutely the right of atl persons - 8 - who might athervvise have a future interest in fhe h�ust, whether vested or c�ntingent, without notice#o them and withaut the necessity pf filing an account in any court; and § 7.2.14 To flie the appropriate election in accordance wiEh Section 245&{b){Tx8}(v}of tfie IntemaE Revenue Code to designate whatever portion of#he trust established in Article Two of this Will that the Executor, in the Executor's sole discretion, determines should qualify for the marita! deduction, in making this deterrt�ination, ttre E�cecutor is direcfed to cans�er the present and projected finanaal requirements of My Husband, the expected period of survivorship of My Husband and the assets that have passed to My Husband ather then under the provisions of this Will. !f ihe F�cecutor does not make an electian pursuant to Intemal Ftevenue Corle Sectian 2056{b}(7}(B}{v)with respect to ati of#ha assets held in trust under Articls Two hereof, the respective trust estates thereunder may be divided into separate trusts pursuant ta the terms of the electian and sucn divis'ton sttaif be based upon the fair market value of ttte assets comprising the respecfive trusts a#the time of the division. ARTICLE EIGH7' PFtfJVISION FOR TAXES § 8.i Ail estate taxes, inheritance taxes, transfer taxes and other taxes of e similar nature payabf� by reason of my death to eny govemment or subdivisian thereaf upan ar with respect to any property subject to any such tax (solely for the purpases of this Artiale, "Death Taxes"), and any penaities thereon, shall be paid hy#he F�cecutor as fol(ows: (a}if My Husband survives me, a!1 such death Taxes and pena4ties shaEi be paid out of the prfncipal of the property, if any, disclaimed by My Husband and, if none or to the extent such disclaimed praperty is insufficient, from the principal of that partian of my estate disposed c�f by Article Three ot this Will; and (b) 'rf My Husband does not survive me, all such Death Taxes and i pena(ties sha(i be paid from the principal of that portion af my estate disposed of by Article Four of this Wiii. Atl interest with respect to any such death Taxes and penalties shal] be paid by tFre . Executar out of the income or principal ar partly aut of the income and partly out of the principal ° ` of such portion of my est8te;in Ehe absolute discretion af the �cecutor. M}�E�tecutor shatl not `make apportionment amang or`seek reimbursement from the beneticiaries;racipients or owners of such property for any such Death Taxes, penalties or interest. Norivithstanding any provision _9 , of this Arficle to the confrary, the Executor shait not pay any such Death Taxes, penalties or interest attributabie to any property included in my estate solely because of a power of appoin#ment thereover which 1 possess but have not e�cercised or any qual�ed tsrminable interest property. ARTICLE NINE PROVISIC}N FQFZ DEBTS AND EXPENSEB § 9.1 i diract that any of my Iegally enforceab(e debts, any expenses of my iasf illness, funeral and burial, and any of the administrative expenses of my estate (salely for the purpose of this Article, "Debts and Expenses"), shall be paid as follows: (a) if My Flusband survivss me, afl such Debts a�d Expenses shatt be peid aut of the principal of the properiy, if any, disolaimed by My Husband and, if none or ta the extent such disclaimed proparty is insu�cient, from the principai of that portion of my estate dispased of by Article Three of this WIII; and (b) if My Husband does not survive me, al! such Debts and Expenses shall be peid from #he principal of thet portion af my estate disposed of by Ar#icie Four of this Wiii. ARTlCLE TEN MISCELLANEOUS PRdV1510NS § 10.1 As used in this Will, the term "Intemal Revenue Crrde" shall mean the lntemal Revenue Code of 1986, as amsnded from time ta time, ar the car�esponding provisian of subsequent law. I § 9 Q.2 (f My Husband and t die under such circumstances that it is impossible to determine which of us survived, i# shall be conclusively pre&umed and this Will shall be ° construed as if My Husband had survived me. If any person, other tha� My Husband, 'and 1 die ;:.; under such circumstances that it is irrtpossibie to determine which of us survived, it shait be , cxinclusiveEy presumed and ttris WiII shsiE be canstrued as if such persan had predeceased me. . �p_ § 14.3 Whenever a discretianary distributian of net ina�me ar principal is permitted � pursuant to any trust created by this Will, if such distribution may be made in whole or in part to a persan who is then a Trustee of such trust, such persan may not participate in any way in the dacision whether to make such distribution. No Trustee who is under a lega(obligation to support a beneficiary of a trust created hereunder shall participate in the exercise af any disore�on granted to the Trustee o#that trust#o disfribute net income or principal in discherge af that legal obligation. Furthermore, no 7rustee shali enter i�to any reciprocal arrangement with any o#hsr trus#ee for the purpose of indirectly exercising a power prohibited hereunder. § 10.4 W henever e fiduciary is directed ko distribufe property fo ar for the benefit of any beneflciary who is under(a)twenty-five (25)years of age, or(b)a legal disability ar otherwise suffers Erom an Illness or mental or phys9cal disabili#y that would make distribution directly to such beneficiary inappropriate (as determined in the fiduaiary's sole discretion exercised in good feith), the fiduciary may distribute such property to the persan who has custody of such beneficiery, may appiy such property far the benefit af such beneficiary, may distribufe such property to a custodian for such beneficiary, whether then serving or selected and appointed by #he fiduciary{including the fduciary}, urtder any applica6le Unfform Trensfers to Minors Ac#or Un'rform Gifts ta Minors Act, may distribute such properly to the guardian of such beneficiary's estate, may distribute such property direckly to such beneflciary's estate, ar may distribute such � property directly to such bene�ciary{except if any af the conditians hereinbefore described Ir� (b) apply), withaut liability on the part of the fiduciary to see to the application of such property. This prrsvisian shall nat in any way operate to suspend such beneficiary's absoiute ownership af such property or to prevent the absolute vesting thereof in such beneficiary. § 10.5 Except as otherwise may be provided in this Will, during the continuance of any of fhe trusts created under the provisions af#h9s WiII, and thereafter until the property is - 11 - distributed to and received by any beneficiary hereunder, the prinaipai sums thus heid in trust for any beneficiary, respectively, and the incame thereof shal� not be subject to or liable for any contracts, debts, engagements, liabllities or torts of such beneficiary now or hereafter made, contra�ted, incurred or cammitted, buf shai! be absolutely ftee fram the same, and sucfi beneficiary sfiall have no pawer to selt, assign or enaumber atI or any part pf the principai sums or such beneficiary's in#eres#therein, respectiveiy, or the income thereof, or to anticipate the inaome. § 10,6 A carpcarate fiduciary sftrali be entitled to receive campensat3on for i#s services hereunder In accord�nce with its schedule in effect when the services ars perFarmed, but not in - excess of such compensation as would be appraved by a court of"competent jurisdiction. An individual flduciary shail be entitled to receive reasonahle compensation for such fiduciary's services hereunder. fN WfTNESS WHEREC}F, I have hereunta set my hand and seal ffiis 20'�day of Su}y, zaa7. trn {s��} OUISE A. DIXON Signed, seated, pubiisheci and declared by the abave named LOUtSE A. DiXON, as and for her last Will, in the presence af us and each of us,wha, at her request and in hee presence and '+n tfie presence of each ofher, have hereunto subscribed aur names as witnesses thereto the a and year last above written. (,(, tiv�� Y.� � '"' Residing ��'��- l3�a�'3u,..(i?_. Residing st �,�,�� / �� z COMMdNWEALTH C}F PENNSYLVANIA . . ss. COUNTY OF pAUPHIN . e, L4UISE A. DIXON, the testatrix, and F<'��.. �� . ,e,vt„„�„ and a�1ce� .�f,.:�l, . the witnesses, whose names are signed to fhe attached ar foregoing instrument, being first duly swom, do hereby declare to the undersigned autnority that the Yestatrix signed and executed the insfrument as her last WiII;that the testatnx signed wiliingiy and axecuted it as her free and voiuntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testa#rix signed the Will as a witness and that to the best of his ar her knowledge the testa#rix was at that time 18 years of age or older, of saund mind and under no int ar undue influe e. __..� /� , ��L�.r� � G`� LdIJISE A. C}lX4N Wi#ness iCL''Lt�CX,�./ ��lti� Witness �— Subscribed, swam to and acknowted ed before me hy E.GIUISE A. DIXON, ihe testatrix, an subscribed and s�wjom to before me by�,,��sr�v. �..�. . �P r-0„�� and 1 r ��a., ,�j,,.;�'h ,, v�fnesses, tfiis 20'"day of July, 2007. Notary P I (SEAL} 1V -LT '! 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TypeofAccowu CheckirrgAccount Accow#Nwnber 28680235 Ow�rship(Nmnes o� Louise A.Dixon Openirtg Date 1 Q/28/1981 Balmrce on Date ofDeath $6,396.55 Accrued Interut $ .02 - ----'-------------------- Total S 6,396.5? _ . . . For soy odditlonal information ov the above sccounta,iocludiue ownership and any ehanges,cloaurea anNOr ramb�roemeot of funds, pinx n�t6e WeatShorc flaa at�'l17-731-1730. We were uoable to locate eny safe depuit boz tor Me ebove-meotiooed decedent '['hie�kthr dora nM indude aoy aceounb io which me deenaed may hive been Iiahd u Power of Attoroe3',Custodian�Uniform Tnnekrs, Reprnevtadve AY�S or Tnrohe undv a Writden A�eemeM .SIIlCCLC]y� . Valarie Me�+cer Adjustmeirt Services � STAT � �}} F L � UISE A. D IXO N N � . 21 - 13 -� 7�49 � C� PY - U . � . �AVIN � S BOND INFCJR�ATIC�► �1 �- '� � � � NNN �, ao n � � a UI T��.Zj A A:A N N:N f1 O OI . n w' A ��A A ?�p d 0, A � � � � 7,0,0 0 �:N ONi tNi� A # y C =. .. '�' rr 2:.+�n :.. . .... . � .. ..� Ol G. w � a �?. 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N � � � � �� p � S Y O � � � � � � � �� S y � � s � ;� ` a � �� y $ � v *� �� • ii , � Z � �� . ' � � � � � �� .. � � � � � �� g � � 8 �� p tQ i s, � �� T � �� P� w � � a � m � � o , � � � � � p• 3 � � a � � � ! � .... . . ............... . .. 3BB �B�'d Y�fi'I lI?��M 33[09%tld <- 896TBEZ998T iB:Ei:TT ETBZ ZB Inf � STAT � CC� F L�lU ISE a . D IXO N N C� . 21 - 1 '' -� ?49 CCJPY -- C� ISCLAI � ER� � F J �3H N [3iX�3t� , � RiCHARD DIXQN � AN D RC� B � RT C� IXON . . � OG°�� IN RE: : IN THE COURT OF COMMON PLEAS ESTATE OF LOUISE A. DIXON : CUMBERLAND COUWTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION : NO. 2013-00749 0 DISCLAIMER OF INTEREST IN ACCORDANf�� ;_::� ,.ry WITH 20 PA C.S.A. § 6Y01, et sea• o _ - � �� r,� - �� _ - �. - r ��:_' ;"' t-, .. KNOW ALL MEN BY THESE PRESENTS, THAT: ;% 4i. - ' � - "� 1. Louise A. Dixon (the "Decedent") died on June 22, 2013, leavin`��Last Wii�and=_ �t Testament dated July 20, 2007 (the "Will") that was admitted ta.prabate b�he Register of Wills of Cumberland County, Pennsylvania. ` `� '�- -ri -� �'•' r, � '- -�' i„ o CO -r� 2. Pursuant to Article Three of the Will, the entire estate residue passes to a trust for the lifetime benefit of John D. Dixon (hereinafter referred to as "Unified Credit TrusY'). Pursuant to Article Three, Section 3.1.1 and 3.1.2, John D. Dixon ("John") is entitled to the following interests in the Unified Credit Trust: - During John's lifetime, the net income shall be distributed in quarter-annual installments to a group consisting of John and the DecedenYs issue; and - During John's lifetime, discretionary principal distributions can be made to a group consisting of John and the DecedenYs issue, for their health, maintenance, - support and education. 3. John D. Dixon (the "Disclaimant") pursuant to Section 6201 et se�c . of the Probate, Estates and Fiduciaries Code, Pa. C.S.A. §6201-6207, and the common law of the Commonwealth of Pennsylvania, irrevocably disclaims and renounces all of his interest in and entitlement from the Unified Credit Trust as detailed in this disclaimer. 4. The Disclaimant has not received any benefits from the Disclaimed Interests, and represents and warrants that he has never exercised any power over or with respect to the Disclaimed Interests. 5. The Disclaimant represents and warrants that he has not recei+�ed, and is not to receive, any consideration in money or money's worth for such renunciation and disciaimer from any person or persons wliose interest is to be accelerated or increased, or from any other person or persons. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer shall be filed with the Cumberland County Register of Wilis and a copy provided to John D. Dixon, the Executor of the Estate of Louise A. Dixon, as provided in 20 Pa. C.S.A. §6204, I have hereunto set my hand this�day of July, 201 . � � i . Dixon COMMONWEALTH OF PENNSYLVANIA : L.�C�-�(��'U/n- : ss: COUNTY OF • On this, the � day of July, 2013, before me, a Notary Public, the undersigned officer, personally appeared John D. Dixon, known to me (or satisfactorily proven) to be the individual who executed the foregoing instrument, and duly acknowledged to me that he executed the same for the purposes therein. IN WITNESS WHEREOF, I have hereLn set my hand and icial seal. �'' � / i\ Notary I�ublic " (SEAL) My Commission Expires: o amva�u �r ar u�r�.rs��n,�axr� cny�r�,c.u�aou�er w� ��.� _ 2 _ _ _ C� o0p� IN RE: : IN THE COURT OF CON�ION PLEAS ESTATE OF LOUISE A. DIXON : CUMBERLAND COUNT� P,�NNS`kLUANtI�;� DECEASED : ORPHANS' COURT DIV�IEXN =- ;:': �' : NO. 2013-00749 � -= c-: �� - -� � i: -- �, �-; � -- r - i DISCLAIMER OF INTERE$T IN ACCORDAI�6C� : ` �- �' WITH 20 PA C.S.A. § 6201, et seq• ° c _ '-' `-^ � - __, " '' c: �-� - . :-� �-� KNOW ALL MEN BY THESE PRESENTS, THAT: — —� "'' ,' � y c� o 1. Louise A. Dixon (the "Decedent") died on June 22, 2013, leaving a Last 1RE�I and ��7 Testament dated July 20, 2007 (the "Will") that was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania. 2. Pursuant to Article Three of the Will, the entire estate residue passes to a trust for the lifetime benefit of John D. Dixon (hereinafter referred to as "Unified Credit TrusY'). John D. Dixon ("John") executed a disclaimer dated July 29, 2013 in which he disclaimed his interest in the Unified Credit Trust. As a result of John's disclaimer, the estate residue will pass in equal shares to the DecedenYs issue, Richard R. Dixon and Robert J. Dixon. 3. Robert J. Dixon (the"Disclaimant'� pursuant to Section 6201 et se�c.. of the Probate, Estates and Fiduciaries Code, Pa. C.S.A. §6201-6207, and the common law of the Commonwealth of Pennsylvariia, irrevocably disclaims and renounces one-half(50%) of the estate residue passing to him as a result of John's disclaimer. 4. The Disclaimant has not received any benefifs from the Disclaimed Interests, and represents and warrants that he has never exercised any power over or with respect to the Disclaimed Interests. 5. The Disclaimant repre��ts and warrants that he has not received, and is not to receive,. any consideration in money or money's worth for such renunciation and disclaimer from any person or persons whose interest is to be accelerated or increased, or from any other person or persons. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer shall be filed with the Cumberland County Register of Wills and a copy provided to John D. Dixon, the Executorof the Estate of Louise A. Dixon, as provided in 20 Pa. C.S.A. §6204, I have hereunfo set my' hand this �i'�day of August, 13. L. , , obert . Dixon COMMONWEALTH OF PENNSYLVANIA : : ss: COUNTY OF. 1■ vnh�vrlc7n,� f . f� On this, the �S day of August, 2013, before me, a Notary Public, the undersigned officer, personally appeared Robert J. Dixon, known to me (or satisfactorily proven) fo be the individual who executed the foregoing instrument, and duly acknowledged to me that he executed the same for the purposes therein. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. � ,�/� �� ,/� Notary Public Commo NOTARIAL SEqLPA Parvin M.Mehrtash.Notary p�blic My Co ml ission Exp s March 0�2018 My Commission Expires: ��p7' dr �((� �. -2 - � op� IN RE: : IN THE COURT OF COMMON PLEAS ESTATE OF LOUISE A. DIXON : CUMBERLAND COUNTY, P�NNSYLViA�IIA � DECEASED : ORPHANS' COURT DIVISI6P o -- �' rn ':T c� : NO. 2013-00749 c� _' _ - �.� �; n- _ - _ . �; �.� DISCLAIMER OF INTEREST IN ACCORDANCEy_� _� � , '—" WITH 20 PA C.S.A. § 6201, et seq' "' ; ' KNOW ALL MEN BY THESE PRESENTS, THAT: - -., r, L Louise A. Dixon (the "DecedenY') died on June 22, 2013, leaving a=Last Will and . � =� Testament dated July 20, 2007 (the "Will") that was admitted to probate by th�'Registet of Wills of Cumberland County, Pennsyivania. 2. Pursuant to Article Three of the Will, the entire estate residue passes to a trust for the lifetime benefit of John D. Dixon (hereinafter referred to as "Unified Credit TrusY'). John D. Dixon ("John") executed a disclaimer dated July 29, 2013 in which he disclaimed his interest in the Unified Credit Trust. As a result of John's disclaimer, the estate residue will pass in equal shares to the Decedent's issue, Richard R. Dixon and Robert J. Dixon. 3. Richard R. Dixon (the "Disclaimant") pursuant to Section 6201 et se�c . of the Probate, Estates and Fiduciaries Code, Pa. C.S.A. §6201-6207, and the common law of the Commonwealth of Pennsylvania, irrevocably disclaims and renounces one-half(50%) of the estate residue passing to him as a result of John's disclaimer. 4. The Disclaimant has not received any benefits from the D.isclaimed Interests, and represents and warrants that he has never exercised any power over or with respect to the Disclaimed Interests. 5. The Disclaimant represents and warrants that he has not received, and is not to receive, any consideration in money or money's worth for such renunciation and disclaimer from any person or persons whose interest is to be accelerated or increased, or from any other person or persons. IN WITNES$ WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer shall be filed with the Cumberland County Register of Wills and a copy provided to John D. Dixon, the Executor of the Estate ohf Louise A. Dixon, as provided in 20 Pa. C.S.A. §6204, I have hereunto set my hand this /_%` day of August, 2013. _ � - ��/z/r.3 Richar . Dixon ' �� '13 COMMONWEALTH OF PENNSYLVANIA : : ss: COUNTY OF C�.r.b�la.�A : On this, the E�day of August, 2013, before me, a Notary Public, the undersigned officer, personaliy appeared Richard R. Dixon, known to me (or satisfactorily proven) to be the individual who executed the foregoing instrument, and duly acknowledged to me that he executed the same for the purposes therein. IN WiTNESS WHEREOF, I have hereunto set my hand and official seal. �.ciL,� -Si�-,., �,t/L Notary Pub GOMM� �N �� NOTARIAL 3EAL ILL BMEIGH,Ndary Public f.ertp HIN Ba0.�+tnbeAerd CaunH My Commleslon F.�ires February'12,2017 My Comrnission Expires:Q;,,I i�l�o�Z 2