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HomeMy WebLinkAbout02-10-05 COMMON'/./EAlTH OF PENNSYLVANIA NPARTMENT OF REVENUE BUR"AU OF INDIVIDUAL TAXES DEPT. 280601 HAFiR'SBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MCCOY MARIAN W 98 BEAGLE CLUB ROAD CARLISLE, PA 17013 --- f"l(j EST A TE INFORMATION: SSN, 078~ 14~ 1 022 FILE NUMBER: 2105-0138 DECEDENT NAME: BALLACHINO ANGELO P DATE OF PAYMENT: 02/10/2005 POSTMARK DATE: 02/10/2005 COUNTY: CUMBERLAND DATE OF DEATH: 11/14/2004 NO. CD 004930 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $12,688.02 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: M W MCCOY CHECK# 163 INITIALS: VZ SEAL RECEIVED BY: REGISTER OF WILLS $12,688.02 GLENDA FARNER STRASBAUGH REGISTER OF WILLS OFFICIAL USE ONLY REV-1500 EX + (6-00) REV-1500 INHERITANCE TAX RETURN FILE NUMBER I 3\1 COMMONWEALTH OF PENNSYLVANIA :XI [I E) DEPARTMENT OF REVENUE RESIDENT DECEDENT DEPT. 280601 HARRISBURG. PA 17128-0601 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 0 Ballachino Angelo P. 078-14-1022 E C DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATEWlTH THE E 0 11/14/2004 01/29/1922 REGISTER OF WILLS E N (IF APPLICABLE; SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER T 2 1. Original Return _ 2. Sepp',m,,'" A,tem tj 3 .. Idate of death . Remalnoer Return prior to 12-13-82) CAPB X 4. Limited Estate _ 4.. Future Interest Compromise I,d ate of death after 12-12-82) 5. Federa! Estate Tax Return Required HpRL Decedent Maintained a Living Trust 0 EplO 6. Decedent Died Testate _ 7. 8. Total Number of Safe Deposit Boxes --'-' - CRAC (Attach copy of Will) (Attach copy of Trust) KOTK D 9. Litigation Proceeds Received 010. 0 11. Election to tax under Sec. 9113(A) ES Spousal Poverty Credit (date of death between 12-31-9~ and 1 -1-95) (Attach Sch O) THIS SECTION MUST BE COMPLETED., ALL CORRESPONDENCE. & CONFIDENTIAL TAXJNFO RMA TION SHOULD' BEOIAECTEOTO: P NAME COMPLETE MAILING ADDRESS C 0 0 Jennifer B. Hioo Esauire R N FI RM NAME (If Applicable) One R 0 West Main Street E E Shiremanstown, PA 17011 S N T TELEPHONE NUMBER 717/737-8761 1. Real Estate (Schedule A) (1) None OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or (3) None Sole-Proprietorship I 4. Mortgages & Notes Receivable (Schedule D) (4) None I R 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 5,000.00 E (Schedule E) C A 6. Jointly Owned Property (Schedule F) (6) 25,419.09 P 0 I Separate Billing Requested T 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 211,045.66 U , L (Schedule G or L) A T S. Total Gross Assets (total Lines 1-7) (S) 241,464.75 I 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 2,022.31 0 N 10. Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) (10) 2,425.58 11. Total Deductions (total lines 9 & 10) (11) 4.447.89 12. Net Value of Estate (line 8 minus line 11) (12) 237,016.86 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 237,016.86 C 0 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES M P 15. Amount of Line 14 taxable at the spousal tax T U A T rate, or transfers under Sec. 9116(a)( 1.2) X .0 0 (15) 0.00 X A 211,597.77 45 (16) 9,521. 90 T 16. Amount of line 14 taxable at lineal rate X .0 I 17. Amount of Line 14 taxable at sibling rate X .12 (17) 0.00 0 N 18. Amount of line 14 taxable at collateral rate 25,419.09 X .15 (1S) 3.812.86 19. Tax Due (19) 13,334.76 20. n H:Cl'lEcKjl-ll;~E;:,lFtQi:!."RE;:'f;E;:qi:!I;STI~ci.ARE'FUN[)Cl!","NPV!:APAY"'~X,..'I > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH < < Copyright (c) 2000-form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 96 Beagle Club Road CITY I STATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 13,334.76 0.00 12,668.02 666.74 Total Credits ( A . B + C) (2) 13,334.76 3. Interest/Penalty if applicable D. Interest E. Penalty T otallnterest/Penalty ( D + E ) 4. If line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT. . Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. Make Check REGISTER OF (4) (5) (SA) (5B) AGENT 0.00 0.00 0.00 0.00 1. Did decedent make a transfer and: 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: . c. retain a reversionary interest; or . d. receive the promise for life of either payments. benefits or care? 2. If death occurred after December 12, 1982. did decedent transfer property within one year of death without receiving adequate consideration? . 3. Did decedent own an ~in trust fo( or payable upon death bank account or security at his or her death? Yes No ~~ IT] D [B [B 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. D D 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 al] information of which preparer has any knowledge. lrcM~~ Vf. 1Jn~ P SIGNATU OF PREPARER OTHER THAN REP SENTATIVE Marian W. McCoy _ _ _~~ _ !3_<:~!'~_<: _ S:~_~~ _ !'_<:~~_ _ _ _. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Carlisle, PA 17013 Jennifer B. Hipp Esquire One West Main Street ----------------------------------------------------- Shiremanstown, PA DATE SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN 02/09/05- DATE ;; - "1-0<;" For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1 t 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [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 twenty-one 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% [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%, except as noted in 72 P.$. 9116{ 1.2) [72 P.S. 9116(aXl)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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. 1::___ t:lI=\I_1c:nn ev ,...._ REV-1S08 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TIV< RETURN RESIDENT DECEDENT ESTATE OF Angelo P. Ba11achino SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 551/ 078-14-1022 11/14/2004 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 NUMBER 1 DESCRIPTION Contents of home and personal property VALUE AT DATE OF DEATH 5,000.00 TOTAL (Also enter on line 5, Recapitulation) $ 5,000.00 (If more space is needed, insert additional sheets of the same size) Copyriqht (e) 1996 form software only CPSvstems.lne. Fnrm RFV-1~nR ~y {c.." , 0"'\ REV.1S09 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESI DENT DECEDENT ESTATE OF An~elo P. Ballachino SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER SSlI 078-14-1022 11/14/2004 If 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 A. Janet A. Brown 3525 Backwood Road Carlisle, PA 21158 Niece B. c. JOINTLY-OWNED PROPERTY, LETTER DATE DESCRIPTION OF PROPERTY "!o OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank DATE OF DEATH OECD'S VALUE OF account number or similar identifying number. NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 A 12/14/98 M&T Bank - Checking Account 7,839.04 50.00% 3,919.52 No. 3740562552, date of death balance $7,839.04, accrued interest $0.00 2 A 11/06/98 M&T Bank - Savings Account 42,999.14 50.00% 21,499.57 No. 01500420130674, date of death balance $42988.13, accrued interest $11. 01 TOTAL (Also enter on line 6, Recapitulation) $ 25,419.09 (If mnrp <m::H~e i~ needed insert rioddition1'l1 <:hppt<: nf tnp <::::lIT'lP <:i,e) ~M&fBank 499 Mitchell Road, MiIl,boro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 December 23,2004 James D. Bogar Attorney At Law One West Main Street Shiremanstown, Pennsylvania 17011 Re: Estate of: Anf!elo P Ballachino Social Security: 078-14-1022 Date of Death: November 14. 2004 Dear Sir or Madam: Per your inquiry dated December 10, 2004, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: l. Type of Account Checking Account Account Number 3740562552 Ownership (Names of) Angelo P Ballachino, Janet Ann Brawn, Joint Owners Opening Date 12/14/98 Balance on Date of Death $7,839.04 Accrued Interest $ 0.00 Total $7,839.04 2. Type of Account Savings Account Account Number 015004201306774 Ownership (Names of) Angelo P Ballachino, Janet Ann Brown, Joint Owners Opening Date 11/6/98 Balance on Date of Death $42,988.13 Accrued Interest $ 11.01 Total $42.999.14 Interest Paid YTD $ 614.08 (Accrued interest is not included) Please be advised, there was no safe deposit box found for the above decedent For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the High Street Carlisle Office # 717- 240-4536, Sincerely, ~ U7!<J Nancy Clagett Records Management REV-1510 EX +{1-97} SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESlDENT DECEDENT ESTATE OF An~elo P. Ballachino SSil 078-14-1022 11/14/2004 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM NUMBER 1 DESCRIPTION OF PROPERTY RELAW5hM~I~ t~b~~~B~~l~WJ~~~bA~~EcSF t~~WSFER. ATTACH ACOPYOF THE DEED FOR REAL ESTATE, 1982 Chaparral, Title No. 45163614003 BA - Property was made joint with Marian W. McCoy, Stepdaughter on October 5, 2004. EXCLUSION (IF APPLICABLE, % OF DECD'S INTEREST DATE OF DEATH VALUE OF ASSET 500.00 2 Ford E-150 (1999) VIN 1FDRE14L9XHA94874. Property was made joint with Marian W. McCoy, Stepdaughter on September 15, 2004. 9,000.00 3 Orrstown Bank - Money Maker Checking Account No. 143000063, date of death balance $204,545.66. Property was made joint with Marian W. McCoy, step-daughter, and Barry L. McCoy, step-daughter's husband on 12/18/03. *(AN EXEMPTION IN THE AMOUNT OF $3,000.00 IS CLAIMED IN ACCORDANCE WITH THE PROVISIONS OF THE INHERITANCE AND ESTATE TAX ACT, BEING 72 P.S. SECTION 9108(c) and 72 P.S. SECTION 9107(c)(3)). 204,545.66 3,000.00 TOTAL (Also enter on line 7. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) Copyriqht (e) 1996 form software only CPSystems. Inc. FILE NUMBER TAXABLE VALUE 500.00 9,000.00 201,545.66 211,045.66 Fnrm REV-1510 F=)( (Q",,, '_Qi\ "0 '" ~" SIGNAruRE'O!' PERSON ADMIN'$TEfl'NG QATH \.) .J1 ::> -.J \.) ..... :lJ'Io undet$lgned he~ /Noes appllca""" I", c.~<lica'. ~I T,'. '" "'.,.hide ...""~ :~~'S<JbifC'"'t!Jo""""""""'.....,.and_""9aI""",,,"...tIO""Me<.. S\GAA1\l;lEOf APPUCANT OR AlITl-<C!RIZED SIGNER :..n ,;.J If a co-purchaser other than your spouse ls listed and you want fue title to' be listed as "Joint Tenants With Right of Survi~orship' (On death Of one owner, title goes to surviving owner.) CHECK HERE D. Otherwise, .the title will be issued as "Tenants in Common' (On death 01 one lYNner,ir.\efSS\ '61 deceased owner goes to his/her heirs orestale). 1ST LIEN DATE: 1ST LIENHOLDER STREET my FINANCIAL INSTITUTION NUMBER 2ND LIEN DATE: 2ND UEtiHOI..OEf\. STREET em' ...... IF NO LIEN, CHECK 0 STATE ~, ...... IF NO LIEN, CHECK STATE ZIP o 1130 Harrisburg l'ilce carlisle, PA 17013 Phone: 145-1311 1080 Harrisburg l'ilce carlisle, PA 17013 Phone: 145~OO06 1-3-05 I, Daryl Heiges, manager of Auto Drive Inc. certify the actual cash value of the 1999 ford E-150 van to be '(9000.) dollars. The VIN number is as follows 1FDRE14L9XHA94874 This vehicle was appraised with the aid of the current N.A.D.A. book. IT was appraised for BarryL. & Ma-yj,n W. McCoy. (n..cv~ " '" ","""; "'SlGNAT'U'REOFPER50NAO..,,..'STER'l<JGOAW \) ~ Xl -...J Xl .0 -...J Xl The~""'8fIV......k..~ioat""f<>rCe"'fQl<!<>fT<I>I'",\l'>e'e""'''oescrotreO :\1ic,_,WIlj8d"'hI.",,=,_andOll>'''~,Oi<l''''''setlooth~.,. t';;', ..,. SIGNAtuRE OF',o.pPl-ICANT OR AI1rnORLZED S'G"ER SIGNATIJREOFco-.<o.PPUCANTrTlTl.EOF.ouTHOfHZE:lSIGNER "1II""""""1','._,".""'J"'" "''',"'.".....~". .,.' ,.""""",.."'''''';,,,,.,''. ' YEA~ If a co-purchaser other than your spouse is listed and you want the title to be listed as "Joint Tenants With Right of Survivorship" {On death of one owner, title goes 10 surviving owner.) CHECK HERE D. Otherwise the title will be issued as "Tenants in Common' (On death of one owner, i~terest of deceased owner goes to his/her heirs orestata). 1ST LIEN DATE: +!FNOLlEN.CHECK D 1ST LIENHOLDER STREET CITY STATE '" FINANCIAL INSTITUTION NUMBER 2ND LIEN DATE: ] 2ND UENHOLOER , ...... .IF NO LIEN,CHECK STREET CITY STATE ZIP FINANCIAL INSTITUTION NUMBER D ~. ORRSTOWN BANK December 20, 2004 RE: Estate of Angelo P. Ballachino. Dear Attorney Hipps, Mr. Ballachino had only one account with us, a Money Maker checking account #143000063. He opened the account on September 3rd., 2002 with a check in the amount of$134,099.12. On December 18th, 2003, he brought Marian W. and Barry L McCoy into our office to add them as additional owners on the account The balance on Mr. Ballachino's date of death was $204,545.66. There has been no activity on the account since his death except for the addition of monthly interest the account earned in the amount of$285.02. Present balance is $204,830.68. The next interest posting will be December 31. Please don't hesitate to contact me ifI can be of further service to you. ~ CMOIA.Y Branch Executive Officer North Middleton Office 717-243-9813 REV-1S1' EX..(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Angelo P. Ballachino Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. FILE NUMBER SS1I 078-14-1022 11/14/2004 DESCRIPTION AMOUNT 1 FUNERAL EXPENSES, Holiday Inn, Grantville, PA - Funeral Luncheon 402.07 2 Malpezzi Funeral Home - Funeral Bill in excess of prepayment 170.96 1. ADMINISTRATIVE COSTS, Persona! Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. 3. Attorney's Fees Jennifer B. Bipp Esquire Family Exemption: (If decedent's address is not the same as claimant's. attach explanation) Claimant Street Address 925.00 City Relationship of Claimant to Decedent State Zip 4. Probate Fees 5. Accountant's Fees 6. Tax Return Pre parer's Fees 7. 1 Other Administrative Costs Auto Drive Used Cars - Vehicle Appraisal 10.00 2 Dish Network - Satellite Television-Final Bill 58.12 3 PP&L - Final Bill 50.49 4 RESERVES: Costs to conclude administration filing fee for PA Inheritance Tax Return; Personal and Fiduciary Income Tax Returns of Estate including preparation of 350.00 5 Sprint - Telephone Bill-Final 55.67 TOTAL (Also enter on line 9. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,022.31 !':n.m RI=V_1511 1=)( 11:1",,, 1_CI7\ REV-1S12 EX.. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Angelo P. Ballachino SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS FILE NUMBER SSfI 078-14-1022 11/14/2004 Indude unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Andorra Radiology Associates, P.C. - Medical Bill AMOUNT 22.60 2 Blue Mountain Anesthesia Associates - Medical Bill 49.54 3 Carlisle Digestive Disease Assoc. LTD Medical Bill 129.60 4 Carlisle Pathology Associates - Medical Bill 30.37 5 Carlisle Regional Medical Center - Medical Bill 1,682.40 6 Carlisle Regional Medical Center Anesthesia - Medical Bill 35.10 7 Central Pennsylvania Medical Group Emergency - Medical Bill 30.80 8 Citibank - Sears Credit Card 54.02 9 Lancaster HMA Physicians Management Center - Medical Bill 253.31 10 Masland Associates - Medical Bill 1. 74 11 Orthopedic Institute of Pennsylvania - Medical Bill 4.03 12 RPC Assoc/Walnut Bottom RAD - Medical Bill 132.07 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,425.58 AEV-1S13 EX +(9-00) SCHEDULE J BENEFICIAR IES COMMONWEALTH OF PENNSYLVANIA INHERITANCE T IV( RETURN RESIDENT DECEDENT ESTATE OF Angelo P Ballachino SSfI 078-14-1022 11/14/2004 FILE NUMBER NUMBER I. NAME AND ADDRESS OF PERSON(SI RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers under Sec. 91 161il}:1.2)] 1 Janet A. Brown 3525 Backwood Road Westminster, MD 21158 2 Marian W. McCoy 98 Beagle Club Road Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Do Not list Trustee{s) Niece Stepchild AMOUNT OR SHARE OF ESTATE One-half (1/2) of rest, residue and remainder Furniture, household items, personal items, tools and vehicle and one-half (1/2) of rest, res idue and remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18. AS APPROPRIATE. ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- 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) 0.00 <=___ Dl:'\I_11:1':t l:'V ",_ LAST WILL ANTI TESTAMENT OF ANGELO P. BALLACHINO I, .~~GE~O P. 3ALLACH=NO, of Midc:esex TO~~SLi~, Cu~~e~- :a~d Co~~ty, Pe~nsylvania, make, pu~lisb a~c oeclare ~~is as a~c for my Las~ will a~d Testa~ent, he~e~y ~ev8ki~g a~~ other wills a~d Codicils he~etofore made by me. FIRST: I give a~c beq~eath ~o ~y s=ep-daugL~er, y~_~=~~ W. McCOY! all or my f~rni~~re, household i=e~s, perso=a: items, my tools a~d rela~ed equipme~t and wna=ever mo~or vehicle I O~~ at the date or my death. Should Y~~~I;~ W. ~cCOY prececease me, I direct that all items beq~eathed i~ t~~s Cla~se be and become ~ part or my resid~ary estate to be distrib~tec as set forth i~ Clause S3CO~V he~einbelow. '. "- '<; SECOND: I devise and beq~eath all the rest, residue " ~ and remainder of my estate of whatever ~a~~~e a~c whe~eve~ '... , -\::: sitt:.ate, including any p::-operty ove::- \\7hich : ho:"d power of '" ~. " appoi~~me"t a~d together with aLY i~s~~a~ce policies thereon, -~~ eq~al shares, to my stepdaughter, ~~RIF~ W. McCOY, and my ~~ece, : ,.,J./\.N3T' A. BROWN. ,,'"\.. " Should eithe~ of these i~cividuals predecease me, _ give a~d bequeath their share to the s~~viving i~divic~al set forth i~ this Clause. THIRD: I ac~"owledge that I have ~wo (2) child~e~, RONFLD A. BALLACEINO and DIF.N3 M. KEArL~EY aLd two (2) additional stepchildren, RITA K. TOTUI and JOANN3 T. EEF~, While ac~"owl- ....''- \, ......1, . ecg~ng their existe~ce! I am making no c::- p::-ovision fo::- ,.....~ -- ~-_... "C.::eir . ,l: , ... Dene.L~'- unaer this, TIIJiill a:1d rr'es~arnent . my Last FOURTH: In addition to a:l powe::-s ;~an~ed to ~hem ~y :aw a~d by othe::- provisions of this Will, I ;~ve the fiducia::-ies ac~~ng he::-e~nder che following powers, applicab:e ~o all ~~operty, exercisable wi~hout co~y~ approval ana effective until ac~'..:.al distritn..:.tion or p:::-operty: -- i l c.__ (A) To sell a~ p~blic or private sa:e, or ~o lease! =o~ a~y period 0: ti~e, any real or personal proper~y and to give cp~ioDS for sales! exc~anges or leases! for s~c~ 0rices and upo~ such te~s (including credit, ~ith or wi~ho~~ sec~ri~y) or conditions as are deemed proper. T~is includes ~he power to ~lve legally sufficien~ instr~~en~s for t::-a~sfe::- of the property and to receive the proceeds or any disposition c: ~ ~;f~ (3) To partition, subdivide, or lDprove real estate - and to enter into agreements concerning S".lbcivi- . . , , ' ::.ne par:'J..L~on, S~O~, ~mp~ovement, zon~ng or nanagement of yea2. estate and ':0 ...:, i::l;>cse or extingc:is:"1 ~est~ictions on rea::' eS':a':e. ~ (C) To compromise a~y c~a~m o~ co~t~ove~sy and to ~" a;:;a:1don any prope:::-ty which is of little or :10 value. (D) To i:1vest ~n all forms of property, including s~ocks! common t~~st runes and mortgage i~vestment funds! wi~hout ~es~::-iction to i~vestme~ts a~thorized ro~ Pe~~sy~va~ia fiduci- a~~es, as a~e deemed proper, without regard to any princ~ple of 2 dive~sification, risk or productivity. (E) To exercise any option, right or privilege granted ~n i~s~~a~ce policies or i~ ot~e~ iDves~me~ts. (F) To exercise any elec~ion or privilege glven by ~he Fede~al aDO o~her tax laws, i~c~~cing, b~~ ~ct Decessa~ily De~D~ li~i~ed ~Ol pe~so~al i~come, ci:~ and estate or i~heri~ance tax la.l/I.~s . (GI To make distribu~ions ~o my herein named benefici- aries in cash or ln kind or par~ly in each. (:: ) To borrow money from ~hemselves or others 1.:1 O......rcY' - ...........- to pay debts, taxes, or estate O~ tr~st adrr.iD~stration expe~ses, to protect O~ imp~ove any prope~~y ~e~d ~~cer my will, a~d for i~vestmen~ purposes. .' (I) ~o select a mode of ~ay~eDt ~ncer any ~~alified ~ , reti~emen~ plan (pension plan, ?ro=~t S~ar~Dg plan, ec~loyee --'Ir ;~~ stock ownership plan, or any oL~er ty~e 0: q~alified pla~) to ~~e , _extent the plan or the law permi~s them to do so, and to exercise "< any other rights which they may have under t~e pla~, i~ w~atever . ~.;. ',ma:--,,"'1e~ they consider advisable. .'--.. ',-- FIFTH: I direct that all ~~herita~ce, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my resid~ary estate. 3 SIXTH: All interests he~eu~de~, whether principal o~ i~co~e, w~~c~ a~e ~nc~stributed and in the possessioL of the :id~ciaries acting here~~der, even t~ough ves~ed or distribut- -',.-.,l~ c:............:-'- f shall ~o~ be subject to attac~"ent, executio~ or se~~estra- tio~ for a~y debt, contract, obligatio~ or liability 0: a~y be~eficiarYI and f~rthermore, s~all not be s~bject to pledge, assig~~ent, conveyance or anticipation. SEVENTH: I nominate and appoint y~~~=_~~ W. McCOY, Executrix 0: t~is, my Last will and ~estawent. In the eve:-'.:.t of cje death, resig~ation or inability to serve for any reason whatsoever 0: the said ~~RIp~ W. McCOY, I nominate and appoi~t J;~~T A. 3RO~~f Exec~trix of this, my Last wi~l and ~estament. ~ direct that my Exec~trix, or her s~ccessors, s~all no~ be ~e- q~i~ed ~o post security or a bond for the performance - . . 0= ~.:1e.:..::- duties .:..n a~y jurisciction. S---l cc._ :N WITNESS w.~EREOF, ~ have here~n~o set my ~a~c a~d -/ ,J 5~." day or my Last will and Testament, c:r~is to -:::is, ~ ;,~i'-';;" 2004. i ," .....!.-./ ,-r" / . ~ /"' i />~..:-~' ;- / ,,~y:. /' ,- h.....;..:" (SEp.Ll / - .~GBL6 ? 3p2-LACEINO 4 (: , " "'- ..;: -~ ':""". "'\,; -""" <" '\ ~ 7"'_ '-........ , \"~ ',>:~~ .~ ~ '" '" Si~ed, sealed, p~blis~ed and decla~ed by the above- n~~ed Testator as a~d foy ~~s Last will a~d Tes~ament in o~= p~ese~ce, who, at his req~es~, in his p~ese~ce and In the presence of each o~heY, have ~e~eu~to s~bscyibed o~r names as a~~esting wi~nesses. r 1 TVI,o 0}r: :\'\ ';'J'" . 'b, f l).:j 7\. ~ ~ ......Qc.~ess ,- ~ -! -'j';(:'.- '-" Adc.~ess ,f , ',- 5