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12-09-13
1505610101 REV-1500 Ex(a,-,a} PA Department of Revenue Pennsylvania OFFICIAL USE ONLY « „«..., County Code Year File Number PO BO 280601 Taxes tY PDBoxrg,PA1 INHERITANCE TAX RETURN © m O Harrisburg,PA 37u8-0603 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Binh MMDDYYYY �� o 6 ! 96 6 rsJ ota 3 t t $ t 91 8 Decedent's Last Name Suffix Decedent's First Name Mt (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI = m r-rrI I I n ❑ Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW t® 1.Original Return O 2.Supplemental Return O 1 Remainder Return(date of death prior to 12.13-82) Q 4,Limited Estate O 4a.Future interest Compromise(date of Q S. Federal Estate Tax Return Required I death after 12.12-82) qW 6.Decedent Died Testate 7.Decedent Maintained a Living Trust Q 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9.Litigation Proceeds Received Q 10.Spousal Poverty Credit(date of death O 11. Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Soh.O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name I Daytime Telephone Number r 1-444elsi j ry n REGISTER q!j_ VILL*V NLY C> t.7) G> p First line of address _ n o O n G 5 a r zM Co roo Second line of address Q n City or Post Office State ZIP Code X1 DAFE!FILED- i'ri P r) 5 43 � o Correspondent's e-mail address: Under penalties of perjury,I declare that I have examined this return,Including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERECIARESPONSIBLE FOR FILING N TE ic - I ADDRESS loor �-- �� c-7 Pic-Awl" may, PJ-o,0sje4 AEPR NTATIVE Sri;E D O S,;tS/ PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 1505610105 REVA500 EX Decedent's Social Security Number DecadaM s Name Leona tya fins K 8 � 2�� � � RECAPITULATION 1. Real Estate(Schedule A). ....... ...... 1. 2. Stocks and Bonds(Schedule B) .............. .... ... .................. 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 4. Mortgages and Notes Receivable(Schedule D). .... ... ........ ........... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)... .... 6. Jointly Owned Property(Schedule F) t= Separate Billing Requested .. ..... 6. r • 7. Inter•Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested....•--- 7. 8. Total Gross Assets(total Lines 1 through 7)......... ....... ............. 8. ,� 0 g 3z) 9. Funeral Expenses and Administrative Costs(Schedule H). ....... 9. 10' Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ............. . 10. •' 11. Total Deductions(total Lines 9 and 10), ....... 12. Net Value of Estate(Line 8 minus Line 11) . ......... ... . ... ... ....... ... 12. 67 ('p 3 13. Charitable and Governmental BequesWSec 9113 Trusts for which �. an election to tax has not been made(Schedule J) ........................ 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) ... .... ... ........ ...... 14. TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the rs and rate,or transfers under r See.9116 15 (a){1.2}X.0_ 16. Amount of Line 14 taxybie a 1i'T 16. at lineal rate X.0 J CJC/ t7 3r 17. Amount of Line 14 taxable f _ at sibling rate X.12 17. 18. Amount of Line 14 taxable 18 at collateral rate X.15 19. TAX DUE ......................................................... 19. tC .S • 20. FILL IN THE OVAL•IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. _.- C= r ' _ • r '!;a..v: c"!t..�l• �.t w,. t..Y;4'Kr i:.1q�.^•1''��-.. ., '-'w�. � ;C"• •4 Side 2 1505610105 1505610105 REV-1500 EX Page 3 File Number Decedent's Complete Address: LDECEDENTS NAME / w ADDRESS C ti 5 STATE ZIP Tax Payments and Credits: 1. Tax.Due(Page 2,Line 19) (1) 3429-4 7 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) fjf 3. Interest @ 3 17r, X Y mo-.�-e-o 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS, AGENT. 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;............................................ ❑ LN c. retain a reversionary interest;or.......................................................................................................................... ❑ d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ l�. 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? ........................................................................................................................ ❑ 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 172 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 decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S.§9116(1.2)[72 P.S.§9116(a)(1)1. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S. §9116(a)(1.3)].A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. ' REV-1502 EX+ (11-08) �pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER / -eon 0. M , F-1 n k o2/ - 1,2-- oo73 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. - VALUE AT DATE NUMBER DESCRIPTION OF DEATH 7 A/• 14-t, ,l S��eef 130111h� 5prtM� PA l7 007 (o D coo TOTAL (Also enter on Line 1, Recapitulation.) $ Q d v If more space is needed,insert additional sheets of the same size. ��1111 OMB NO.2502-0265 A B, TYPE OF LOAN: U.S.DEPARTMENT OF HOUSING&URBAN DEVELOPMENT 1'QFHA 2.OFmHA 3,QCONV.UNINS. 4.OVA 5.QCONV.INS. 6, FILE NUMBER: 7. LOAN NUMBER: SETTLEMENT STATEMENT 0066-53 8. MORTGAGE INS CASE NUMBER: C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown, items marked(POCr were paid outside the closing,they are shown bare for informational purposes and are not included in the totals. 1.0 3R8 I WALKER-17 N HIGH STREETPM0066.63n2 D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: Loretta T.Walker Robert L.Fink 14 N.Walnut Street 17 N.High Street Mechanicsburg,PA 17055 Boiling Springs,PA 17007 G. PROPERTY LOCATION: H. SETTLEMENTAGENT: 23-2048775 1. SETTLEMENT DATE: 17 N,High Street James D.Bogar Law Offices PA21S4 Boning Springs,PA 17007 PLACE OF SETTLEMENT December 5,2012 One West Main St. Shiremanstown,PA 17011 J.SUMMARY OF BORROWER'S TRANSACTION K.SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101. Contract Sales Price 60,000.00 401. Contract Sales Price 60000.00 102. Personal Pro 402. Personal Property 103. Settlement Charges to Borrower Line 1400 1,212.00 403. 104. 404. 105. 405. Adjustments For items Paid By Setter in advance Adjustments For items Paid By Seiler in advance 106. Countyrrwp Taxes 12/05/12 to 01/01/13 25.08 406. CountvIrWD Taxes 12/05/12 to 01/01/13 25.0 107. School Taxes 12/05/12 to 07/01/13 697.72 407. School Taxes 12/0.5/12 to 07/01/13 697.72 108. Assessments to 408. Assessments to 109. 409. 110. 410. 111. 411. 112, 412, 120. GROSS AMOUNT DUE FROM BORROWER 61,934.80 420. GROSS AMOUNT DUE TO SELLER 60,722.80 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money 501. Excess Deposit See Instructions 202. Principal Amount of New Loans 502. Settlement Charges to Seller Line 1400 8,834.95 203. Existing loans taken subject to 503. Existin loans taken subject to 204. 504. Payoff of first Mortgage 205. 505. Payoff of second Mortgage 206. 506. Deposit or earnest money 207. 507. 208. 508. 209. 509. Adjustments For Items Unpaid By Seller A "ustments For items Unpahr By Seller 210. Countyrrwp Taxes to 510. Countyfrwp Taxes to 211. School Taxes to 511. School Taxes to 212. Assessments to 512. Assessments to 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 216. 518. 219. 519. 220. TOTAL RAID BY/FOR BORROWER 520. TOTAL REDUCTION AMOUNT DUESELLER 8,834.95 306. CASH AT SETTLEMENT FROM/TO BORROWER: 600. CASH AT SETTLEMENT TOIFROM SELLER: 301. Gross Amount Due From Borrower Line 120 61 934.80 601. Gross Amount Due To Seller Line 420 60 722.80 302. Less Amount Paid By/For Borrower Line 220 ( 602. Less Reductions Due Seller Line 520 { 8,834.95 303. CASH(X FROM)( TO)BORRO WER 61,934.8011 603. CASH( X TO)( FROM)SELLER 51,887.85 The undersigned hereby acknowledge receipt of a completed copy of pages 1&2 of this statement&any attachments referred to herein. I HAVE CAREFULLY REVIEWED THE HUD-1 SETTLEMENT STATEMENT AND TO THE BEST OF MY KNOWLEDGE AND BELIEF,IT IS ATRUE AND ACCURATE STATEMENT OF ALL RECEIPTS D DISBURSEMENTS MADE ON MYACCOUNT OR BY MEIN THIS TRANSAC ION. I FURTHER CERTIFY THAT I HAVE RECEIVER AOOP,?F�HU -1 S,97T'LEMENT STATEMENT. Page 2 L. SETTLEMENT CHARGES 700.TOTAL COMMISSION Based on Price $ % 3,795.00 RllD FROM PAID FROM Division of Commission !!ne 700 as Follows: DDRROWER•s SELLER'S - 701.$ 3'795'00 f0 MC Wacker Realty FUNDS AT FUNDS At 702.$ to SE171LEMENT SEMEMEW 703.Commission Paid at Settlement 3,706.00 704. to Note:Line 701 Includes Adjustment of 0.00 For 800.ITEMS PAYABLE IN CONNECTION WITH LOAN 801.Loan Ori inaM Fee °/a to 802.Loan Discount % to 803. Appraisal Fee to 804. Credit Report to 805. Lender's Inspection Fee to 806. Mortgage App.Fee to 807. Assumption Fee to 808. Document Preparation 809. Tax Service Fee 810. Courier Fee 811. 900.ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901.Interest From to a $ /day ( days %) 902. MIP Totins.for Li eOft.oan for months to 903.Hazard Insurance Premium for 1.0 years to 904. 905. 1000.RESERVES DEPOSITED WITH LENDER 1001.Hazard Insurance months @ $ per month 1002.Mortgage Insurance months @ $ per month 1003. Countyfrwp Taxes months @ $ per month 1004. School Taxes months @ $ per month 1005. Assessments months (.A $ per month 1006. months 0 $ par momh 1007. months @ $ per month 1008. Am.EscrowAdi. months per month 1100.TITLE CHARGES 1101. Tax Certification to James D.Bogar Law Offices 10.00 1102. Deed Preparation Fee to James D.Roger Lew Offices 150.00 1103. to 1104. . to 1105. . to 1106. . to 1107. . to (includes above item numbers: 1108. Title Insurance to James D.Bogar Law Offices 550.00. Includes above item numbers: 1109.Lender's coverage $ 0.00 1110.Owner's Coverage $ 60,000.00 0.00 1111. 1112. 1113. 1200.GOVERNMENT RECORDING AND TRANSFER CHARGES 1201.Recording Fees: Deed $ 62.00;Mortgage $ Releases $ 02.00 1202.City/County City/County Taxl tam s: Deed 600.00:Mortgage 600.00 1203,State Tax/Stamps: Deed 600.00:Mortgage 600.00 1204. 1205. 1300.ADDITIONAL SETTLEMENT CHARGES 1301. Survey to 1302. Pest Inspection to 1303. Surve /Correcfive Deed Escrow to James D.B ar Law Offices 1,500.00 1304. Inh.Tax Payment L.Fink Est to Register of Wills. ent 2,700= 1305, Final Sewer/Water Billing to SMTMA 1011/12 thru 1214/12 79.95 1400.TOTAL SETTLEMENT CHARGES Enter on Lines 103 Section J and 507,Section K 1,212.001 8,834.95 By signing page tofNis statement,the eignerotlesackngwlatlge rec6lptofa completed poor of page 2pfNis lWOp Ialement. Jam .Boger I.,ji4fP%ces Settlement Agent Certified to be a true copy. REV-1503 EX+(6-98) - SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ' FILE NUMBER � � 6n0. YVI , Fin IL ;Z Li Z- 0070 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. TOTAL(Also enter on line 2, Recapitulation) $ (If more space is needed,insert additional sheets of the same size) REV-1504 EX+(1-97) SCHEDULE C COMMONWEALTH OF PENNSYLVANIA CLOSELY-HELD CORPORATION,PARTNERSHIP OR INHERITANCE TAX RETURN RESIDENT DECEDENT SOLE-PROPRIETORSHIP ESTATE OF II FILE NUMBER !mil nnc� � i E / n a- 06103 Schedule C-1 or C-2(including all supporting information)must be attached for each closely-held corporation/partnership interest of the decedent,other than a sole-proprietorship.See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER VALUE AT DATE NUMBER DESCRIPTION OF DEATH ,. TOTAL(Also enter on line 3, Recapitulation) $ (If more space is needed,insert additional sheets of the same size) REV-1505 EX+(&99) ,� SCHEDULE C-I COMMONWEALTH OF PENNSYLVANIA CLOSELY-HELD CORPORATE INHERITANCE TAX RETURN RESIDENT DECEDENT STOCK INFORMATION REPORT ESTATE OF FILE NUMBER k eorna M. 12–In k.- 2if-12 -4)070 t. Name of Corporation State on Incorporation //�� Address _ l?1 t Y 1 j G ci lQ l'e— Date of Incorporation City 'State_Zip Code Total Number of Shareholders 2. Federal Employer I.D.Number Business Reporting Year 3. Type of Business Product/Service 4, TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE STOCK Voting/Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK Common $ Preferred $ Provide all rights and restrictions pretaining to each class of stock. S. Was the decedent employed by the Corporation? ... ... . . ....... . . . ...... . . ....... 0 Yes 0 No If yes, Position Annual Salary $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? ..... . . ..... ........... . . ........ .. 0 Yes 0 No If yes,provide amount of indebtedness$ 7. Was there life insurance payable to the corporation upon the death of the decedent? .. . .. 0 Yes 0 No If yes,Cash Surrender Value$ Net proceeds payable$ Owner of the policy 8. Did the decedent sell or transfer an stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-82? 0 Yes 0 No If yes, 0 Transfer 0 Sale Number of Shares Transferee or Purchaser Consideration$ Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? ....0 Yes 0 No If yes, provide a copy of the agreement. 10.Was the decedent's stock sold? ..................................................... 0 Yes ONO If yes,provide a copy of the agreement of sale,etc. 11. Was the corporation dissolved or liquidated after the decedent's death? .................... 0 Yes 0 No If yes,provide a breakdown of distributions received by the estate,including dates and amounts received. 12.Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . . . . 0 Yes 0 No If yes,report the necessary information on a separate sheet,including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or Federal Corporate Income Tax returns(Form 1120)for the year of death and 4 preceding years. C. If the corporation owned real estate,submit a list showing the complete addresses and estimated fair market value/s.If real estate appraisals have been secured,attach copies. D. Ust of principal stockholders at the date of death,number of shares held and their relationship to the decedent. E. Ust of officers,their salaries,bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year.Ust those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (it more space is needed,insert additional sheets of the some size) REV-1 sos Ex+fe-ao> SCHEDULE C-Z COMMONWEALTH OR PENNSYLVANIA PARTNERSHIP INHERITANCE RETURN INFORMATION REPORT RESIDENT DECEDENT ESTATE OF FILE NUMBER /- eona Y)'I . rf k- a,i- 1z-00700 1. Name of Partnership Date Business Commenced Address CST Business Reporting Year City State Zip Code 2, Federal Employer I.D.Number 3. Type of Business Product/Service 4. Decedent was a O General O tamfted partner. If decedent was a limited partner,provide initial investment$ S. PERCENT PERCENT BALANCE OF PARTNER NAME OF INCOME OF OWNERSHIP CAPITAL ACCOUNT A. B. C. D. 6. Value of the decedent's interest$ 7. Was the Partnership indebted to the decedent? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . O Yes O No If yes,provide amount of indebtedness$ 8. Was there life insurance payable to the partnership upon the death of the decedent? ... .. O Yes O No If yes, Cash Surrender Value$ Net proceeds payable$ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12.31-82? O Yes O No if yes, O Transfer O Sale Percentage transferrecilsold Transferee or Purchaser Consideration$ Date Attach a separate sheet for additional transfers and/or sales. 10.Was there a written partnership agreement in effect at the time of the decedent's death? ...... O Yes O No If yes,provide a copy of the agreement. 11. Was the decedent's partnership interest sold? ........ . .............................. O Yes O No It yes,provide a copy of the agreement of sale,etc. 12.Was the partnership dissolved or liquidated after the decedent's death? . . .. ... ... . ... ... . . O Yes O No If yes,provide a breakdown of distributions received by the estate,including dates and amounts received. 13.Was the decedent related to any of the partners? ......... ........................... O Yes O No If yes,explain 14.Did the partnership have an interest in other corporations or partnerships? .............. O Yes O No If yes,report the necessary information on a separate sheet,including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns(Form 1065)for the year of death and 4 preceding years. C. If the partnership owned real estate,submit a list showing the complete addresses and estimated fair market valuals.If real estate appraisals have been secured,attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. REV-1507 EX+(,-97) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH N -{- � n � lCGt_Lj �2. TOTAL(Also enter on line 4, Recapitulation) $ (If more space is needed,insert additional sheets of the same size) R -1, EX-u 97) ab SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MSC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER co r-a M . /;,/ – /; — Dd 703 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER tt DESCRIPTION OF DEATH t' L- ev-4-t C-tccL4 — &F- Ve-jiostt T>751-0-k�(on ; 130m lk' 0 r )4-YHC1rkC0- R-'Awess fo ds6yc }002891 CaleW ,t*' )G z�,2i'— 3 p31St F d i rLsS 2 t� $ Yt1aw, , p� 13tjs Gdtt7 Cko�+ >s+,ch+�y Aqj ' 1 t�o0 3307 C(Q7 �! ►�,zaa /4-y-4- k(0 u.5 C ku 1 poe 3 Ti L9 �ac�k,S Tras�v..d Klatoh.ohtl� TOTAL(Also enter on line 5,Recapitulation) $ 6 �i (If more space is needed,insert additional sheets of the same size) REV.1509IX.IIe� SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER /,e0nCA- r'I - ICI rvk_ c7/ -11- 0 703 H an asset was made Joint within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT C 6L B. v Y l G. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % DATE OF DEATH REM FOR JOINT MADE Include name of financial institution aud bank account number or similar Identifying number.Ahaob DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT deed fm jointly4heo real estate. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. TOTAL(Also enter on line 6,Recapitulation) E , (If more space is needed,insert additional sheets of the same size) REV-1510 EK+ (08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND RESIDENT ED RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE Of FILE NUMBER co�� Yh . �r n k— a� ;2-6o z0 3 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY INCLUDE THE NONE OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER mE DaTEDFTRANSFER. ATracaacoPVaFTHE DEED FOR REAI ESTATE VALUE OF ASSET INTEREST pr APPUCneIEI VALUE 1. 11Jd-y- }� � � 1 tc& (a ( � TOTAL (Also enter on Line 7, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA - FUNERAL EXPENSES St INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER L. YNO- 1�'1 . Ir=i rI 14, Q-I- )z-AAZ03 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: /aJ7d� N -eeb 64kAk + -s--nvoIces 13d e., LiLd ,7a-rd, a�b n-oJw-� o r- B. ADMINISTRATIVE COSTS: - 1 1. Personal Representative's Commissions T Name of Personal Representative(s) ✓Qk-wk S e i �/_Aj k-- Street Address r 0 Imo(Ih 4 _4 /7 V✓�-� G City �t/Yf .�.Cr-,.-� State Al J—t zip Q p 5 3� Year(s)Commission Paid: 2. Attorney Fees 3,03 3. Family Exemption:(If decedent's address is not the same as claimants,attach explanation) Z JC am.,\ G Claimant J �J Street Address �/l/ � LI -- city 6 6 11 t --N State zip 17607 Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. (vlaflc_ iiato p ratSai 5-eM-trice 350 (3 Au�,j TOL - i� ¢- taut I ��+.s Fr-0 M 1400-SC yS d 3a-w�e.s C. rtm k- 'RClmbw.sef+..w� VC0, rr0/-�� "JCIKt� C� ^ fit la�� Goo�wrll �( r� � (s,-.r1a�v y - Gtn.lok�c-Y.ce 7OL/ O Sit•-v,crS TOTAL(Also enter on line 9, Recapitulation) (If more space is needed,insert additional sheetsof the same size) REV-1512 EX+ (12-08) st MW pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, RESIDENT ED RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Report debts incurred by the decedent prior to / death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION - VALUE AT DATE OF DEATH pV aT TOTAL (Also enter on Line 10, Recapitulation) $ If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (11-08) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Leona i1'! , r/ >1. lL RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(Sj RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec. 2116(a)(1.2).] 1. 20��d r— I v �an) / 00c:176 4�- �ZresS 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 2113 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, insert additional sheets of the same size. REV-1514 EX+(12-033 SCHEDULE K LIFE ESTATE, ANNUITY COMMONWEALTH OF PENNSYLVANIA & TERM CERTAIN INHERITANCE TAX RETURN RESIDENT DECEDENT Check Box 4 on REV-1500 Cover Sheet ESTATE OF FILE NUMBER 1 �o n r M - F/ n. � (91 This schedule is to be used for all single life,joint or successive life estate and term certain calculations. For dates of death prior to 5.1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457,Actuarial Values,Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter, Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ❑ Will ❑ Intervivos Deed of Trust O Other LIFE ESTATE INTEREST CALCULATION NAME(5)OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS GATE OF DEATH LIFE ESTATE I5 PAYABLE G A.- ❑Life or ❑Tenn of Years ❑Life or ❑Term of Years ❑ Life or ❑Term of Years ❑Life or O Term of Years ❑ Life or ❑Term of Years 1. Value of fund from which life estate is payable ...... . .................. . . ...............$ 2. Actuarial factor per appropriate table . . . . ........ . . . ... . .... ....... . . . ... . ... . ..... . .. Interest table rate—O 3 1/2% [36% ❑ 10% ❑Variable Rate % 3. Value of life estate(Line 1 multiplied by Line 2) . . . .............. .. ......... ........ ..$ ANNUITY INTEREST CALCULATION NAME(S)OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABLE ❑ Life or ❑Term of Years O Life or O Term of Years O Life or ❑Term of Years ❑ Life or O Term of Years 1. Value of fund from which annuity is payable . . .. . . . . . . . . . . . . . . . . .. .. . . . . . . . . . ... . . . . . . . .$ 2. Check appropriate block below and enter corresponding(number) ...... .. ............ ...... Frequency of payout—❑ Weekly(52) ❑ Bi-weekly(26) ❑ Monthly(12) ❑ Quarterly(4) ❑ Semi-annually(2) ❑ Annually(1) ❑Other( ) 3. Amount of payout per period ........... ......... . . . ............ . . ............... ....$ 4. Aggregate annual payment, Line 2 multiplied by Line 3 . . . . . . . . . . .. . . . . . . . . . . . . . .... . . . . . . 5. Annuity Factor(see instructions) Interest table rate—❑31/2% ❑60% ❑ 100% O Variable Rata °b 6. Adjustment Factor(see instructions) .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . .. .. . . . . . 7. Value of annuity— If using 31/2%, 6 0%, 10%,or if variable rate and period payout is at end of period,calculation is:Line 4 x Line 5 It Line 6 ... . . .. ............... ....$ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6)+Line 3 .. . . . .. . . .... . . . . . ...... . ... .. . . .. ................$ NOTE:The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return.The resulting life or annuity interest(s)should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (11 more space is needed,insert additional sheets of the same size) REVAM4 EX+)3-04) INHERITANCE TAX SCHEDULE L COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN REMAINDER PREPAYMENT RESIDENT DECEDENT OR INVASION OF TRUST PRINCIPAL FILE NUMBER I. ESTATE OF (Last Name) (First Name) (Middle Initial) This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal. II. REMAINDER PREPAYMENT: A.) 0 ,— III–P A. Election to prepay filed with the Register of Wills on_ 1' (Date) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income or Annuitant(s) of election or annuity is payable C. Assets: Complete Schedule L-1 1. Real Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Stocks and Bands . . . . . . . . .. . .. . . . . .. . .. . .. .$ 3. Closely Held Stock/Partnership . . . . . .. . . . . . . . .$ 4. Mortgages and Notes . I . . . .. . .. . . . .. . . . . . .. .$ & CashtMisc. Personal Property . .. . . . .. . . .. . .. .$ 6. Total from Schedule L-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ D. Credits: Complete Schedule L-2 1. Unpaid Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Unpaid Bequests. . . . . . . . . . . . .. . . . . . . . . .. . . .$ _ 3. Value of Unincludable Assets . . . . . . . . . . . . . . . . .$ 4. Total from Schedule L-2 . . . . . . . . . . . .. . . . . . . . .. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . ..$ E. Total Value of trust assets(Line C-6 minus Line D-4) . . . . . .. . . . . . ... . . . . . . . .. . . . . . . . ..$ F. Remainder factor(see Table I or Table II in Instruction Booklet) . .. . . . . . . . . . . . . . . . . . . . . .. G. Taxable Remainder value(Line E x Line F) . .. .. . . . . . .. . . . . . . . .. . . . . . .. . . . . . . .. . . . ..$ (Also enter on Line 7, Recapitulation) III. INVASION OF CORPUS: A. Invasion of corpus (Month, Day,Year) B. Name(s)of Life Tenant(s) Date of Birth Age on date Term of years income or Annuitant(s) corpus or annuity is payable consumed C. Corpus consumed . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . . . . . . . . . . . .. . .$ _ D. Remainder factor(see Table i or Table 11 in Instruction Booklet) .. . .. . . . . . . . . . . . . . . . . . . . . E. Taxable value of corpus consumed (Line C x Line D) . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .$ (Also enter on Line 7, Recapitulation) REV-16,15 Ex+ p.es) INHERITANCE TAX SCHEDULE L-1 COMMONWEALTH OF PENNSYLVANIA T INHERITANCE TAX RETURN REMAINDER PREPAYMENT ELECTION .�7 RESIDENT DECEDENT -ASSETS- FILE NUMBER r 1-12—�z03 1. Estate of L e-p hC'- yAr„ (Last Name) (First Name) (Middle Initial) 11. Item No. Description Value A. Real Estate (please describe) i Total value of real estate $ (include on Section 11, Line C-1 on Schedule L B. Stocks and Bonds (please list) Total value of stocks and bonds $ (include on Section 11, Line C-2 on Schedule L) C. Closely Held Stock/Partnership (attach Schedule C-1 and/or C-2) (please list) Total value of Closely Held/Partnership $ (include on Section II, Line C-3 on Schedule L) D. Mortgages and Notes (please list) Total value of Mortgages and Notes $ (include on Section II, Line C-4 on Schedule L) E. Cash and Miscellaneous Personal Property (please list) Total value of Cash/Misc. Pers- Property $ (include on Section 11, Line C-5 on Schedule L 111. TOTAL (Also enter on Section 11, Line C-6 on Schedule L) $ (If more space is needed, attach additional 8%2 x 11 sheets.) REV-1646 EX+ {s.ae) INHERITANCE TAX SCHEDULE L-2 COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION IN RES DENTED CEDENTRN _CREDITS_ FI.L-E� NNUMBER _ 1. Est to of 1,'t,{1 YL- !r t r oc i— —6�076z> (Last Name) (First Name) (Middle Initial) 11. Item No. description Amount A. Unpaid Liabilities Claimed against Original Estate, and payable from assets reported on Schedule L-1 (please list) Total unpaid liabilities $ (include on Section 11, Line D-1 on Schedule L) B. Unpaid Bequests payable from assets reported on Schedule L-I (please list) Total unpaid bequests $ (include on Section It, Line D-2 on Schedule L) C. Value of assets reported on Schedule L-1 (other than unpaid bequests listed under "B" above) that are not included for tax purposes or that do not form a part of the trust. Computation as follows: Total unincludable assets $ (include on Section 11, Line D-3 on Schedule L) 111. TOTAL (Also enter on Section 11, Line D-d on Schedule L) $ (If more space is needed, attach additional 8%2 x 1 I sheets.) REV-1647 EX+(9-00) SCHEDULE M COMMONWEALTH OF PENNSYLVANIA FUTURE INTEREST COMPROMISE INHERITANCE TAX RETURN RESIDENT DECEDENT Check Box 4a on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER L a 00 703 This Schedule is appropriate only for estates of decedents dying after December 12,1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. ❑ will ❑ Trust ❑ Other I. E2. ies E OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY Iv � l C 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. _ ❑ Unlimited right of withdrawal ❑ Limited right of withdrawal III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . . . . . .$ 3. Value of Line 1 passing to spouse at appropriate tax rate Check One ❑ 6%, ❑ 3%, ❑ 0% . . . . . . . . . . . . . . . . . . . . . .$ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One ❑ 6%, ❑ 4.5% . . . . . . . . . . . . . . . . . . . . . . . . . . .$ (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate(12%) (also include as part of total shown on Line 17 of Cover Sheet) . . . . . .$ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) . . . . . .$ 7. Total value of Future Interest(sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . . . . .$ (If more space is needed,insert additional sheets of the same size) REV-1649 EX+(08-09) pennsylvania SCHEDULE O DEPARTMENT OF REVENUE INHERITANCE TAXES RETURN ELECTION UNDER SEC.2113(A) RESIDENT DECEDENT (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER -L_O Y\-0, Yh � Y- I n � Do not complete this schedule unless the estate is making the election to tax assets under Section 2113(A) of the Inheritance and Estate Tax Act. If the election to more than one trust or similar arrangement,a separate form must be fled for each trust. This election applies to the Trust(marital, residual A, B, by-pass, Unified Credit,etc.). If a trust or similar arrangement meets the requirements of Section 2113(A)and: a.The trust or similar arrangement is listed on Schedule 0 and b.The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0,then the transferor's personal representa- tive may specifically identify the trust(all or a fractional portion or percentage)to be included in the election to have such trust or similar proper- ty treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0,the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule 0.The denomi- nator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 2113(A) trust or similar arrangement. Description Value Part A Total $ PART B: Enter the description and value of all interests included in Part A for which the Section 2113(A) election to tax is being made. Description Value Part B Total $ If more space is needed, use additional sheets of paper of the same size. Lasi Will and Tesiament QF LEONA M. FINK _. I, LEONA M. FINK, of the Borough of Boiling Springs, Cumberland'—`R 'A County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM II: I direct the Executor to pay the expenses of my last illness and funeral expenses from the residue of my estate as an expense and cost of administration of my estate. ITEM III: I give all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon to my son, ROBERT L. FINK, if he survives me. If ROBERT L. FINK does not survive me, then the property shall be sold and the proceeds shall be added to my residuary estate. Page I ? ITEM IV: I give the residue of my estate, not disposed of in the preceding portions of this Will, to my son, ROBERT L. FINK, if he survives me. If he does not survive me, I give the residue to my son, JAMES C. FINK, as Trustee (hereinafter referred to as "Trustee"), IN TRUST, to be administered and distributed as follows: (a) The Trustee shall divide the principal of the Trust into as many equal shares as there are then living grandchildren of mine, and the Trustee shall set apart for each grandchild one (1) share of the principal. Each share shall be administered and distributed as follows: (1) The Trustee shall hold each share as a separate trust for the benefit of the grandchild for whom it was established. The Trustee shall pay to or for the benefit of my grandchild, in convenient, at least quarterly installments, all of the net income. (2) The Trustee shall also pay to or for the benefit of my grandchild, so much of the principal of his or her separate trust as the Trustee, in the sole discretion of the Trustee, deems necessary for the proper support, maintenance, education and medical care of my grandchild. (3) At the time my grandchild attains the age of twenty-five (25) years, the Trustee shall pay to my grandchild the remaining principal. Page 2 ' _ (4) Upon the death of a grandchild prior to attaining the age of twenty-five (25) years, the Trust shall terminate and the Trustee shall distribute the principal of the Trust to the then living issue of my grandchild, per stirpes. If my grandchild is not survived by any then living issue, the Trustee shall distribute the remaining principal equally among my other grandchildren who are living at the time. However, if there is any Trust established under this Will for the benefit of a grandchild, the Trustee shall add the share of that grandchild to the principal of his or her Trust, to be administered and distributed as provided herein. ITEM V: No part of the income or principal of any Trust created by this Will shall be subject to attachment, Ievy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay the net income and the principal to the beneficiaries specified by me, as their interests may appear, without regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. .ITEM VI: The Executor and the Trustee shall each possess the following powers, each of which may be exercised without court approval and in a fiduciary capacity only: (a) To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor or Trustee. 2 Page 3 (b) To vary investments, and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor and Trustee are each authorized to make,join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) To sell either at public or private sale real and personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale(s). The Executor and Trustee are authorized to execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to any of the power conferred upon the Executor and Trustee. (e) To mortgage real estate, and to make leases of real estate. Page 4 _Cr /„- (f) To borrow money from any person, including the Executor or Trustee, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate or any Trust established by this Will. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this Will. (h) To make distributions of income and of principal to the proper beneficiaries, during the administration of my estate, with or without court order, in such manner and in such amounts as the Executor deems prudent and appropriate. (i) To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ownership of stock. 6) To unite with other owners of property similar to property in my estate to carry out plans for the reorganization of any company whose securities form a part of my estate. (k) To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. Page 5 (1) To prepare, execute and file tax returns of any type required by applicable law, and to make all tax elections authorized by law. (m) To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor or Trustee deems appropriate, and to compensate these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. (n) To divide any Trust created in this Will into two or more separate Trusts so that inclusion ratio for purposes of the generation- skipping transfer tax shall be either zero or one,in order that an election under Section 2652(a)(3) of the Internal Revenue Code may be made with respect to one of the separate Trusts,or for any other reason. (o) To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of the estate and Trusts established under this Will. ITEM VII: The Trustee is authorized to distribute principal and/or income in any one or more of the following ways if the Trustee, in the discretion of the Trustee, considers the beneficiary unable to apply distributions to the beneficiary's own best interests, or if the beneficiary is under a legal disability: (a) Directly to the beneficiary; Page 6 O . A?. (b) To the legal guardian or conservator of such beneficiary; (c) To the Trustee, or to my son, JAMES C. FINK, JR., as custodian under the Pennsylvania Uniform Transfers to Minors Act as to a beneficiary under the age of twenty-one (21)years; (d) To a relative of the beneficiary, to be expended by that relative for the benefit of the beneficiary; or (e) By directly applying distributions for the benefit of the beneficiary. ITEM VIII: Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. Any person (other than myself) who has died at the same time as any beneficiary under this Will, or in a common disaster with that beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased that beneficiary. ITEM IX: I appoint my son, JAMES C. FINK, JR., to be the Executor. In the event of his death, inability or refusal to serve, I appoint my son, ROBERT L. FINK, to be the Executor. The Executor and Trustee are specifically relieved from the obligation of filing bond or entering security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding seven (7) pages, at the end of each page of which I have also set my initials for greater security and T better identification this S day of / AA c4 , 2002-- Page 7 '� (SEAL) LE 014A M. FINK We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. AL) Residing at Ci (SEAL) Residing at 473 &''li W#(1 d— f u�1ut�u , A) I71tU r r ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) ry bfJrSIA' j SS: .COUNTY OF I, LEONA M. FINK, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. � 7)1 ( L�4(SEAL) LEO 14A M. FINK Sworn to and subscribed before me his ( day of 20 C 1 . otary Pub 'c My Commission Expires. (SEAL) Notsdal Seffi Eyre E.Ropers,Notery Public Camp HIII Baro,Cumhedand County Y Commiscbn E-Vices Apr.s.2006 PRem6sr,Pennsytyanls' INNINaties AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF We, z6tJ f- Cc/51-t`/z and r�J/�/L/��ll/d ad 1 ' the Witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix, LEONA M. FINK, sign and execute the instrument as her Last Will and Testament; that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness WitnesdJ Sworn to and subscribed before this. I STday of 2002— otary Pub "c My Commission Expires: (SEAL) NotsAel seat �E.Aogera,Notary Public Camp Hilt earo,Cumberland County tuty Commission Expires Apt.6.2005 MBRIDBI,�1179adflff011dMelBttBa