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HomeMy WebLinkAbout03-06-14 (2) � J 150561Ob05 REV-1500 EX�oz_��,��> � PA Department of Revenue pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes " ��`"���"`�" County Code Year File Number PO BOXz8o6oi INHERITANCE TAX RETURN Harrisbur9,PA 1�iz8-o6oi RESIDENT DECEDENT 21 13 00470 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMODYYYY Date of Birth MMDDYYYY 03/14/2013 01/13/1943 Decedent's Last Name Suffix Decedent's First Name MI SHEAFFER MARGARET M (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Securiry Number T � FILL IN APPROPRIATE OVALS BELOW � 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death Priorto 12-13-82) O 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12-12-82) � 6.Decedent Died Testate C� 7.Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number WANDA K. DIETRICH, CPA (717)264-5�1 �; X '-�-�T-�� REGIST ILLS US�NLY � � ._ 3� < 3 :� � �V t : [� _ � `_' ' '+G;' First Line of Address - � ` �-; CI' 1134 KENNEBEC DRIVE �:% r � � � _�:;+ C`>C:% ' � -n Second Line of Address �� � ;�u��� .O --+ r '' � �' DATE FILED �'� City or Post Office State ZIP Code CHAMBERSBURG PA 17201 CorrespondenYs e-mail address:WANDA@ROTZANDSTONESIFER.COM Under penalties of pery'ury,1 deciare that I have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief, it is t e,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ATU ESPONSIBLE FOR FI NG TURN DATE ___�_./ 02/25/2014 A 1134 ENNEBEC DRIVE, HA ERSBURG, PA 17201 SIG RE PR ER R T N REP ESE D E ' aa AD R�S 6 , l�a�� PLEASE USE ORIGI FORM ONLY Side 1 , � 1505610105 1505610105 � '�. ` � 1505612231 REV-1500 EX DecedenYs Social Security Number Decedent'sName: MARGARET M • SHEAFFER 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) 5. 2`),0 9 7 6. Jointly Owned Property(Schedule F) � Separate Billing Requested ...,,, 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested ...... 7. 2 6 2,0 2 6 8. Total Gross Assets(total Lines 1 through 7) a. 2 91,12 3 ..................................... 9. Funeral Expenses and Administrative Costs(Schedule H) 9. 2 3,7 5 9 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I) 10. 4 ,0 2 7 11. Total Deductions(total Lines 9 and 10) 11. 2 7,7 8 6 12. Net Value of Estate(Line 8 minus Line 11) �z. 2 6 3,3 3 7 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) 13. .......... 14. Net Value Subject to Tax(Line 12 minus Line 13) 14. 2 6 3,3 3 7 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 � 15. 16. Amount of Line 14 taxable atlinealratex.o 45 263,337 16. 11,850 17. Amount of Line 14 taxable at sibling rate X.12 17. 18. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAXDUE 19. 11,850 20. MARK THE APPROPRIATE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 � 1505612231 1505612231 � , REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME MARGARET M . SHEAFFER STREET ADDRESS 11 HOSFELD ROAD CITY STATE ZIP CARLISLE PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 11,8 5 0 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A+B) (2) 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Mark the box 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) 11,8 5 0 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 X ................................................ b. retain the right to designate who shall use the property transferred or its income X c. retain a reversionary interest X .................................................. d. receive the promise for life of either payments,benefits or care? X ....................... 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? X ............................................... 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? X 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation? QX ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedenPs 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-1508 EX+(08-12) S C H E D U L E E pennsylvania DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARGARET M. SHEAFFER 00470 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PERSONAL PROPERTY PROCEEDS FROM 15, 458 SALE 2 PERSHING, CHECK RECEIVED 46 3 HORACE MANN, HOMEOWNERS AND 718 AUTOMOBILE INSURANCE REFUNDS 4 THRIVENT, REFUND DUE 123 5 PPL, REFUND DUE 48 6 MISCELLANEOUS CASH 64 7 LIFE INSURANCE PROCEEDS FROM 7, 567 MERLE SHEAFFER ESTATE BENEFICIARY: ESTATE OF MARGARET SHEAFFER 8 CORNERSTONE FEDERAL CREDIT UNION 4, 066 CHECKING ACCOUNT # 24267 9 2012 FEDERAL INCOME TAX REFUND 1, 007 TOTAL(Also enter on Line 5, Recapitulation) $ 2 9 0 9 7 If more space is needed,use additional sheets of paper of the same size. CU RN E RSTC�N E p0. Box I I 8 I 5 East ate Drive Carlisle PA I 70 I 5 , $ , � F e d e r a ( C r e d i t U n i o n Telephone (717) 249-)661 FAX (717) 249-8208 Mernlier•f'ocrrtclecl- Ser�vice bcrsecl www.cornerstonefcu.coop MARGI�RET M SHEAFFER PAGE 2 JESSTC[� S . KOS:ER 11 H(�SFELD RD CARL.T.SLE PA 7.7Q15 24267 03/�l/203.3 - 03/31/2013 SHEETZ �OOOZ95B-MECHANICSBURG-PA-US-049-013368 03-1.2 DP.AFT �� 1540 0030650�56 -366 . �.0 4899 .1 03-12 DR�r'J' �# 15�1 0031930128 -810 . 00 4089 .1 03-13 PO� D�33IT/PURCHA,SF -23 . 0� EFT 4066 . 1 WAL--M.?�RT #1886-6520 CARLTSLE PTKE-MECHANICSBUR-PA-US-2418860 03-15 DRA�'T #� 1542 0042250a26 -600 . 0� 3466 . 1 03-15 POS DEBIT/PURCHASE -121 . 86 EFT 3344 . 2 HOB-LOB #�23--1695 l:,incoln Way East-Cha.mbersbux�g-PA-US-00186L 03-].8 POS I)EI�TT/PURCHAS� -9B . 42 E�'T 3245 . $ TARGET T2099-TARGET T2099 CARLI-CARLISLE-PA-US--20990077-4652 03-19 WITHnR�,WAL -5Z . 81 3194 . 0 TT.-.1.,T.2:L�i;'1>?T MCl�-WITk3DRAV�IAL 03-19 DF�?�SI'.?' 1200 . 61 4394 . 6 TR.N�TSFJ�R FFLOM 24267-C�E3 03-19 }?Oe ?JT:}?_T._'T'/.'•?URCHl\S�: -23 . 43 FFT 4371.2 W�?�-MJaTZ?' #?574-60 NOBT�E BLVD-CARI,TSLE-PA-US-24257401-453499 03-20 D��?OSI'1� 768 . 00 EFT 5139 .2 SS:� 'P'��AS 37.0-XXSOC .S�:C 03-20 POS T���IT/PURCHASE -19 . 92 EFT 5119 . 2 USPS 4'16(?�OQ24-57 W ST--NEWVILLE-PA--US--3112�298-036390 03-20 DP.�FT #� 1544 0042330?.8B -100 . 00 5019 .2 03-20 DTZAFT ':.,� J.550 OU37.420256 -1.10 . 00 4909 .2 03-21 DR�:F�`T ;F; :L547 0031180342 -100 . 00 4$09 .2 03-22 ?��:13I'�' t'ARD PURCHI�SE -8 . 61 EFT 4800 . 6 F?,F�III,Y HOMT�J MEDI:CAL-C'T-.RLTSLF-PA-US-12345678-029511 03-25 T�R?`.F'1' � 1��9 00314601a2 -500 , 00 4300 . 6 03-26 W.T.7.'F�Y)??.;:4V7�T, -36 . 66 4264 . 0 T�7:1ZLC'.L"J-D Z RECTV 03-26 DR��'T �� 1602 00�7.450154 -467 . 3:1 3796 .7 03-28 DRAFT ��i 7_601 Q430960406 -50 . 00 3746 .7 > 1� Pi_s�i�3�z�d of . 45 �,��a_�.1. be posted to th�� account on APR 01 < 03--31 I�T���� ??a:).anc� 3 74 6 . 7 » Yea:��-to--Date Di�ri�J�nci� th:i_s aCCOUnt .22 « Draftf� �.mount Dr.�..f:t#� Amount Draft## Amount Draft# Amount 1533 31 . �35 1.541 l310 . 00 �5�7* 100 . 00 1579* 31 . 85 1539 '?.0 . 00 15�2 &00 . 00 1549* 500 . 00 1601* 50 . 00 1540 :?�G . :LO �.544* 100 . 00 1550 110 . 00 1602 467 .3]. S�I%�R:, +')£3 . .CHRTSTMA,S C7,LTR ACCOITNT *** CON`�'INUED NEXT P�1GE **� MEMBER SAVINGS ACCOUNTS FEDERALIY INSURED TO ��SO,OOO BY TNE NATIONAL CREDIT UNION ADMINISTRATION REV-1510 EX+(OB-09) pennsylvania SCHEDULE G DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MARGARET M. SHEAFFER 00470 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. DESCRIPTION OF PROPERTY ITEM 1NCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IF APPLICABLE VALUE 1 NORTH AMERICAN ANNUITY FOR LIFE 38, 427 100.00 38, 427 AND HEALTH—ANNUITY CONTRACT #8000140057 BENEFICIARIES: JESSICA KOSER-50% TERRY J. SHETRON-50o 2 AMERICAN EQUITY INVESTMENT LIFE 13,246 100.00 13,246 ANNUITY CONTRACT # 896318 BENEFICIARIES: JESSICA KOSER-50% TERRY J. SHETRON-50o 3 PERSHING IRA ACCOUNT 8, 853 100.00 8, 853 #AZR-588445-1 BENEFICIARY: JESSICA KOSER 4 LIFE ESTATE IN REAL ESTATE 201,500 100.00 201, 500 LOCATED AT 11 HOSFELD ROAD, CARLISLE, PA 17015 DEEDED IN THE SEE STATEMENT 1 TOTAL(Also enter on Line 7, Recapitulation) $ 2 62 02 6 If more space is needed,use additional sheets of paper of the same size. 0 � � d n����.�„, 43�0 Y'J�stoti�m Parkvaay 13 �,y t�des��es Moines,fii 50266 6darth American Company for L'rfe and Heal`J�Insurance WWW.NarthAmsr'tcanCompany.CQ01 e MATTHEW TAYLOR 3113 N FRONT ST HARRISBURG PA 17110 �*712 Letter�`* Re: Margaret M Sheaffer, deceased Policy: 8000140057 Beneficiaries: Jessica Koser and Terry Shetron Dear Mr. Taylor: In response to your phone call 3/4/14 I am offering the following information on the contract that Ms. Sheaffer held with North American Company. This contract was an Annuity and the only one we have for her. Decedent: Margaret M Sheaffer Social5ecurity Number: 186-34-4785 Date of Issue: 7l15l2010 Type of Contract: IRA Date of Death Value(as of 12/1/2013): $38,426.61 If you have questions, please call us toll-free at 877-880-6367. We are available Monday through Thursday from 7:30 am to 5:00 pm(CST) and Friday from 7:30 am to 12:30 pm (CST}. A service professional within the Claims and Benefit Department will be happy to take your important call. Sincerely, �Gl,��c.t,c'.c—cY,�� ..eJ � Patricia Vrieze Claims and Benefit Speciatist Claims and Benefit Department cc: Timothy J Wolf 5055Z-� V � � 1 .\ AMERICAN E�UITY INVESTMENT LIFE INSURANCE COMPANY March 4, 2014 ESTATE OF MARGARET SHEAFFER 131 SPRINGFIELD ROAD SHIPPENSBURG, PA 17257 Re: Annuity Contract No 896318 Margaret M Sheaffer—Deceased Dear Executor(s): The account value as of March 14, 2013 was $13,231.30. If you have any questions regarding this contract, feel free to contact our office at 1-877-542- 8847. Sincerely, ` �'/�� Erin Lervold Senior Annuity Claims Representative Y�� ~ _ , : . . . .. .."" :. . _ -� _, . :- . �'� �. f �.�. . . . .: ::- ^,. P.O. Box 71216 • Des Moines, IA 50325 • 1-888-221-1234 � 515-221-0002 • 515-221-9947(Fax) •www.american-equity.com PeYSh�nc� � N�&`�5ecu1•ities,znc. u,���o.nsEa�.�:oF,+�YOAr.�.�N , 285 Dela�vare Avenue,Suiie 2000 . " � / Buffalo,NY 14202 ' Or.�Pei5ing P1arto JeRey Ciy�!J 07349 ` Yenf�la811C,ma:�6erfWPA,�S1�f,SPC u s � .. I Page: ' 1 of 1 � Account Numbers a6R63989 5�� . JESSIC}1 KOSER 532 0413 Anount paidt $ B/O FlARC;AI2E� M SHSAFFJ3R D�C�ASED Issuing Bank Acct: 0300958497 131 SPRTN'(#FIELD i2D _—�.,......_..---S�HIP_PENSBI7RLi__PA__.....1.7..2.�Z95U7 ---......._ �illdiil��i�����i�iUl�il��ii��i��ii��q�l�lhfl�lliiii�iihnii PAY:tV1�1VT SLm7�Yl�1RY . . • cN�CK Nuti1�Eq: 401A85].645 CHECKDAr�; 09/10/2013 DATE DESCFliPTION -- • • 09/1OJ2013 DEA7lt l 8 , LESS: FED TAX $2,213,32 FEE(5) $0.00 ST TAX �0.00 2;2�3,32- kET AMOUiIT b,639.97 � . �i;-�S : G/ S v,- ���1 � . � �� ............................................................................................................... �necdc��t�ere) ' . y , . f. , 1 .. . . ,. � . ' . ' �: . 1: . . . . . i: _ . _ _ _ _. _ �.,�,��, �.,..�..A..�,��,.�.<,,:�,e.. .�,..,.� ,..»�.�� ,_:r��,�... �. .�. �. SUMMARY OF IMPURTANT FACTS AND CONCLUSiUNS LOCA7'ION; 11 Hosfetd Road Carlisle,Pcnnsylvania TAX PARCEL NUMSER: 31-10-Ob29•007r 1MPROVEMENTS: dne-story detached single-famify dwclling. PROPERTY RIQHTS: Feo s'unpla intcrest. OWNE[�SHtP H[STORY: The subject property is owned by Sheaf�'er Famiiy Trust. The property last transferred on October 21, 2010 for a reported consideraEion of$I.00 and ovmership conveyed on deecf reference 2010�6033, SCOPE OF THE ASSIGNMENT; The scope of the assign►nent inctuded an analysis of the subject's area, un inspection of the subject property, an estimation of the properiy's highest and best use, consideration of all lhree approaches to value, and the application of those releva�n to the valuation of the subject. � CLIBNT: Terry J.She�ron. i � , iNTEIVDED USER: Terry J.Shetran, �OHJECTIVE: To estimate the ma�ket value of the subject properiy as unencwnbered, EFFEC'f1YE DATB: March 12,2013. INSPBCTION DATE; April 2,20I3. HIOHFST AND $E5T USE: Continued use as a single-family residence. COST APPRbACH: N.A. SALES APPROAC}i: 5191,000 INCOMB APPROACi-I: N.A. FINAL VALUE CONCLUSI 3 _ _ __ __ _ _ _ f,l.Koppeniuver �� Summary A praisal Report 130427ae r UNIF�RM RESIDENTIAL APPRAISAL liEPORT fileNo. 130427Ae Ro� Addr i i Hos(efd Rd i Cariis!e S(ale PA L Cade 17015 L ( d Deed Inslmment q201036033 C Cumberland Ass s ParCel No. 31-10-0624-007F TaxYear 20i3 R E.Tax 2 912.00 S v�As s s N/A Bonawer Na Curreni P��ner SheaHer Fami� Trust Occu aM: �ner Tena Vacart .. Pro A a raised fee SI Leaseiwld Ro'ec!T PUD Condomnium ouVA HOA N/A 10, Penn Tovmsht I�la Refer 25420 Tra t 0127.02 Sal P Dal N!A z• niol � 'anst '^r f Shea(fer Fami Trust Ad r t 1 Hoste!d Rd Cariis's PA 17015 p Ise� Ed Ko nhaver PA Slate Cert.RE n Address P.O.Box 462 Hummatstotim PA 17036 LoCatlon Urban Subur6an Rural Pr¢dominant Si� IefamiylwnGf9 PrexntWnduseM Wndusethanga Buifl up ❑Over 75% �25-75% ❑Under 25X acvpancy One farroy 50 ❑Abt ikay �Uke1y GraMh rala Ra d } {yrs) ❑ pi �Sta6� ❑Sfmx �Owner 85 Low 5 2-4 famiy ❑Inprocess Ptope�ty Y2�ue5 ❑Intreas[ng �Ste6s ❑Detirirq ❑Tenant 425 Hi h 113 I,"u1U-lamity To:Si fe Fam1 i !e DemanQ�suppty Shorfaga �N ba�ance ❑Qrer suppy �VaczntlQ-5%) 'Pt����� Commercfal Fami i !e Fami rlceti tme r 3�6 mas. z. •5 180 14 VacBA dc 50 Nole: Race and fhe nc1a1 compositlon af 1he nelgh6orhooA a�e nat appralsaf lactors. Ndghborhoad boundades and Charat�erlsUGS: Bounded on the east b Stonehoase Rd on lhe west b Centervi�te Rd on the norih b Carisle Rd _ and on lhe sovth b Walnut Bottom Ftd. � Factas Uial alfect Uie m3�kelability of ihe propertles in tlie neighborhoad(probrtrry to emp'm�mer�and amenites,cTnp!oyment slabi��y,appeai to markel,elc.): e The sub ect is bcated In Penn Tmvnshl Cumberfsnd Coun PA The nei hborFaocf ts com osed ot a com atibfe bfend of si fe tami " deiached flomes and vacant and a ricNlural land. There are severat lar e em b ers focated nearb and'R is an eas wmmute lo lhe ather _ lar e em b ent tenters oi Ihe reater roetro ftan area. Mark�l condiGOns In Ne subject nelqhbahood QncNd;ng suppoA fa U�e abave corxlusions related to the trend oi properry values,demanNsuppty,and ma�icetlng tlme ••such as data on canpetiUve prapeAies for sale in tl�e r�ghDofiaod,descripCon ol Uie prevalence ol sales and(inancinq concess!ons,elc.j: General marketi conditions in the area are rated as avera e as the date of th;s a raisal with home rices remain+ relative stabie In lhis area and ro ecied sub ect dce ra e.T Icai ban discounls in the area are one to three ints arxf are eneral akl b Ihe b er but artici alion bom the sel�r ts no!uncommon at this time. a Project tnfortnatknfor PUOS�i app!icab!e)•-Is 1he detiv�opepbui!der in control of Uie Home Owrxxs'Assa(atbn(NOAj? Yes No , Appraximate lotal numDer of uriis in tlie sub�ecl projecl Approtimafe tolal rurmber of urrts la sak in Uia sub;edpraJect tlbe carcnan e�rtieras and rEaeaV na1 fatilitles: IXrtmsions 584.i2 x 78.81 x 373.08 x 26.27 x 261.35 x 907.10 Topography Sb s to Front Site area 3.7 ac Currw,r Lol❑Yes �M10 S'rze Averaae SpecifiCZa4ngckssifiCatlonanddesCriptlon A-Aqricutiure Shape Rectan u!ar ioring tbmphance �Leqai ❑Legai nonCantomting(Grandlatl�eted use)�Ir�gai ❑ko zoning Drainzge Avera e Pr �, IaN Y�ew Averaae Utditks Pob5c OU�er OH-sBe 4nprovemenis Type Pob:ic Private landscap!ng Averaqe ElectAciql � Street _Asphalt � ❑ DAaevvaySudace Gravel G23 ❑None CufiJa�n� None ❑ ❑ Appareni easemen{s None arent Water ❑W eil Sidewa7c None ❑ ❑ fEldA Speclai Flood Ha:ard Area ❑Yes Ho Saritary sex� ❑Se lic Stred lights None ❑ ❑ iEhtA Zone X Map Date 03H6l2009 er Nona 14Re None FEF,Wh1a If. 42041CO2S5E Camr�nts(apparertt adverse eassments,encrozctments,speciai assess�nls,sfide are�s,i;legal or legal noncoNamnq zodng use,ete.): There are ra a arent asements encroachmants or olher conciilions lhal wrou!d have an adverse eftett on lhe marfcetabili of Ehe sub ect ra eA. Gf1ENAlDESLY1PilAY EXIERIOflOESCWPiKIf� FOUNDATI04 BASEI.!EftT IbSUATIQ! No.of Urvls 1 faundation 81ock S!ab N!A Nea Sq.FL 1 344 Raot ❑ No.ofStorles 1 E�ctwfotWa�s Frame Craw�Space N�A %Rn+shed 0 CeNng � Type(Det1Ad.) Detached Roof Surlace As haitSh; fe Bas�i 100% Ca3ng Jotsts 44ais � Ue51gq(SIy18) Rarxh Gutters d Qhnspls.Afum inum SUmp Pump No Wa•.15 ebck Fbpr ❑ 6i5Gnq�Prop65cd HpsU Yfindow Typa Doubleliu Dampness None Noted Fbor Conaele �br�e ❑ Age(Yrs.) 12 StomYStr�ens Insu!ated Setti�rKnt None Noted Outs!de frSiy No Untnoxp„_ ❑ Efiecihe A . 8 Pdanula tured H 58 No loteslaGOn None Noted Roo61S Fo er LM n Kitchen n F mi Rm. Rec. m. Bedrooms N Ba Laund Area S.FL •`' 8a mxn 1 344 - I i 1 A 1 3 1 1 1 344 ' L 2 ' flrished area ebove ad tronlains: 5 R oms• 3 Bedroom s� 1 8ath � 1.344 S are Fra.t oi Gross LM N a i ` il11ERbR Mate�ialslConditi0n HFATi1G IaTCh�NE�UIP. AmC 1J.IEt;mES CARSTOHAGF: � ' floas Ca eUAvera e Type BB-FWA fteMgerata � kotw ❑ Flreplace{s)# 0 ❑ None ❑ I Walls O INAvera e fud Elec-Oil Ranpe,'Q,�en � Stalrs ❑ PaCO None ❑ �azage #of cars Tdt6'�dSh RanchlAvera e i ion Av Oisposal ❑ Drop Stalr ❑ Deck Fmt Porch � Attached 0 BaU1FbOt Car eVAvera e COOUAG Dishdashet � Stutlle � Porch Enciosed � DztaChed 0 BalhWainsCOl F�ber tass/A . Cm[ral Yes FaNHood � Fba ❑ Fence None ❑ Buiri•in 2 Ooars WoodPaneVAv OtBer Na i�crowave ❑ Heale6 ❑ Pooi None ❑ �arppri 0 ondi6an Av IYasher w Fldshed Orh�wa 3 AddtlOnal fe2Nres(Spedal ert?rgy eflidenl IVans,e;e.): Insulated t•rindows 40 x AO oN bu'dl Conditan of Uie Improv�nents,deprecla6on(physical,tunc6onal,and ectert+a�,repalrs needed,quaTry W caatrucUon,re�node!ing�addi�ons,ete: There is no ! economic or funcGonal obso!escence.There are no h kzl fnad uacies arxi no re airs ere re uired.'Rie root a ars to be in ood I cond'A'wn w,'th no evklence of leaks on the inlerior. Adverse env�ronmental condmons(such as,Dut noi 6mited lo,l�zardous wastes,to�dc subsiances,etc.�presenUn Uie improvemen{s,on Uie sile,or lo iha Immediate vlddty of tlie subjecl property.: 7nere wera no a arent adverse or hazardous conditions observed ai ihe lime ot ins cl'an. Freddie Mac fam 70&93 PAGE t OF 2 Famle hfae Porm 1061 fJ93 � Form UA2—'�YnT0iA1'apprelsal sofPrrare by a fa mode,Inc.-1-600-AWIADE � as�#4 130427Aa UNIFORM RESIDENTIAL APPiiAlSAL REPORT FIeMo, 130427Ae ESFih1ATE0 SRE YALUE..............................................=S Camrr�nts on Cast Approach(sucA as,source a1 cosl esGmate,s�e va�ue, ESilh1ATED BEPHOWCiIU�COSTd�EWOF VdPR0VE1��EtJTS: square foot cakulatioa arotl ior HUQ,VA and FmttA,ihe esGmaled rema�ning DNelfing 1.344 Sq.FL @S =S eCOnomlC 6fe ol Ne ptaperly): The cosl a roach was cons!dered 1 344 Sq.fl QS = arid deemed to be an ina ro riate indkator o(vafue in thls = a raisal. Eslimated remaini economtc life Is eslimated to be : G3ra9P1GarpOd SQ.Fl.@$ = 42 ears. � Tolal Estlmalad Cost New.............................=S _ Less iMrystcal functional E#�rnaf Deprcctatan � � =S DepreciaSed Va1�e d Imprm�e�r�ents .................................=S 'As-Is'Vatue of Site Irtprevemerds...................................=S INDICAIEOYAl.UEBYCOSiAPPROACH............................_ ❑EM SU&IECF COMPAAABLEIA.1 CO�dPARABIEfN.2 C0IAPMABIElA.3 11 Hos(e!d Rd 50 Nfontsera Rd 138 Oidto�m ftd 204 MauntainYaw#td d Cadis!e PA 170t6 Carfisle PA 17U15 Gardners PA 17324 Mbunt Hdl S ri s ?A 17065 �i ' 2.69 mites SE 10.68 miies SE 6.fi2 mites E 235 009 - 235 000 = 182 000 Pff f2 2 137.59 Ch 174.85� . $ t47.73� Data and,�a tnspeclbn on MLS-10213429 MLS•10222188 MtS• V " ion Sout 04113/2013 Cumberland Tax Records Cumbedand Tax Records Cumherland Tax Records VALUEA0.1US11AENTS D£SCPoP110�� DESCRIPiIUt ; + - Ad sl �ESCAIPllq1 ; +-SAd'sL DESCRIPTI«f : +- Adsl Sales a flnanCing Conv/251 DOM ; Conv/6400M Conv1230 DOM : ! s" None None None ' 07/20/2012 OS113l2012 04l2712012 L a' Rure( Rurat ; Rural � Ruraf , L '�Fee Si Fee Sim te Fee Sim le Fea Sim !e Fee Sim � K 3.7 ac 4.08 ac 2,87 ac +1 7p0 2.31 ac +2 800 Avera e Avera e Avera e Avera e A 1 Rar�ch Ranch Ranch Ranct� Uuali f FramelA . Vin Av . -0 000 Vin Av . -4 000 Sric&ViNAv . -4 000 22 8 -2 000 15 17 M" Avera e Avera e Su erior -t0000 Avera e Aboti�e�rade To1a1�8d � Ba olal�Bdmu� BaUGS � T tal� drms� 8atlu � Total�Bdrms� Ba ROIXnCWfA 5 3 1 8 � 3 2 -5,000 5 � 2 2 -5,000 6 � 3 1.1 -2,500 6r LI 1 344 S . 1 708 . -10 900 1 344 .F�.� 0 1 232 S.F � +3 4d0 " BdSC�11Glt&flid5t12d 100%/0% Crawlspace +q,ppp 140%/60% $,600 100%/0°/a Grad None None FR 2BR Kit None � naf 'f Avera a Avsra e Avera e A�era e - C ° E88&ORIVAICA GFWA/CeMral GFWAICenlrai EBBlNone +q 060 r Etf 1 Insu?ated Wirxiow lnsu!ated Window� InsW.aled Window� Insu!ated Wi�dow� � r 'd� 2 Car 1n1, 1 Car Dei. +3 060 2 Cer Alt. -2 000 2 Car AlL -2 OUO PacA,Pa�O,DfCk, EncPth,PofCh Porch,Patio Porch,Deck PorCh +�,ppp Fr ce None 1 Fire lace -2 000 None None F t Out BuP,di Out 8ui,di AG Pool +5 000 None +5 000 N '. o I t - -16 900 + -22 900 + 7 7U0 Adjus{edSaksPBce Aiet 72 A� ; ."Net 9.7 9�. °:'Nei 42%� o1Co ab4 - _Gra§5 :13.1:%S 218 f00 6�oSS 15.4%S 212 100 =i�ross t3fi:7o 189 700 CortmenEs on Sa!es Comptrison(nWd�ng the sub',ect propertys compaGbi,iiy to Ihe ndghbortwod,e1c.): The com arables are simi!ar In Wti to the sub ect ro e . These com arables establish a ra e of valua for lhe sub ect ro 1iE61 SUB7ECT COMPARABIE h0.i COR�P1lRhBlE k0.2 COMPAJiABIE ti0.3 Dai9,Prfce and Dala 12-07•2010 None In Last flone In PreJ;ous None In Previous Souru,tapAasates S1AU 12 Monihs 12 Months 12 Manihs rrftldn r a atsal Cumbedand Tax! Cumberland Tax Records Cumbedand 7ax Records Cumberland Tax Records Matysis oi any curreM xg�e�menl af sale,option,or isting ol sub;ect prope�ly and anatys�s ot any prior sa'es of sub;ect and wmpara6les wi�in one year al me date of appraisat: There is curren ra a reement o(sale endi on Ihe sub ect ro e . WDiCAfEDYALUEBYSAtESCONPAHISONAPPROACN....................•---............_............................................................. S 212000 fkDiCAFEOVAlUE8Y1NC4uEAPDHOACH r(A 'icab!e Eslimal�d 6!a�ket Rmt S M�o.x Gross Rent 1,'�utti!ier - Thfs appraisa4{s made •as is• sub;ect to U�e�epalrs,zl:eraoons,Inspections a cond�tlons Iisted beuw suG(a:t to camq!euon per p!uis&specifications. Cai6Gms o(Apprz:sz�: This a ra{sal Is made in"AS fS'cond�tbn.The ettached addenda are made an Inte ral art of lh{s a rafsal. fln31 petonCiliatlOrc The direct sate com arison a roach is cans!dered lo be the most accurale method ol ach:evi fal�market vaiue. Insuff(clent dala vras available to deVelo the income a roach. M unauthorized cha es l01h�s a ralsal after it has been si ned vrill vold ihe a raisai. ° The purpose ol tHs appraisal fs to estimate the maAcet ra'.ue ot Vie reai property U+al Is ihe su6ject al ttds repo�l,based an Uie above wnditlons a�d Uie ce�lificaUon,corrtingent and�mi5ng tondil(ons,and maifcel YaNe detini�on ihat are staled!n U�e atlached FredQie hWc FoRn 439,fNhtA tam 10046 R v' 06193 � I{WEjEST9.fATE THE LUWKEiYALUE,AS DEFINEO,Of TNE REAt PAOPERTY THAT IS THE SU 04/19l2013 �r (WHIC?ffSTHfD OF !�pECTiONAHD NEEFfECTIYEDATEOFTNISREPORnTOBE � APVRAISEP: -----�--• SUPERVISOAYAA?AAISfR�ONtYI�REWWEO): SI naNr SiQnahxe ❑DId ❑OiC No1 Ed o e tate Cerl.RE Appraiser �lame tnSpBCt RopE�rty N 29 2013 Da Si ned Siale CertitkaHOrt# RLOOt 164L Slate PA Stale C 'fi ation� Sta Or Stat ltc nse# Slate Or S1ate Lkense# State Freddle MaC Fam 10&53 PAGE 2 Of 2 Farrue iltae Porm 10W fr93 Form UA2—'WnTOTAI'appralsal saitware by a�a mode,lnc.—1-BOaAIAh"ODE REV-1511 EX+(08-13) S C H E D U L E H pennsylvania DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARGARET M. SHEAFFER 00470 DecedenYs debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: SEE STATEMENT 2 8, 253 e. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 5, 3 6 3 3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relatio�ship of Claimant to Decedent 4. Probate Fees: 2 5 9 5. Accountant Fees: 2, 8�� 6. Tax Return Preparer Fees: 1 1� SEE STATEMENT 3 6, 974 TOTAL(Also enter on Line 9, Recapitulation) $ 2 3 7 5 9 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE 1 DEPARTMENTOFREVENUE DEBTS OF DECEDENT INHERITANCETAXRETURN MORTGAGE LIABILITIES 8� LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARGARET M. SHEAFFER 00470 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 QUEST DIAGNOSTICS, BALANCE DUE 55 2 DR. PETAL, BALANCE DUE 234 3 THRIVENT, BALANCE DUE 104 4 FREEDOM BLUE, BALANCE DUE 60 5 FAMILY HOME MEDICAL, BALANCE DUE 9 6 WATER SHED, BALANCE DUE 15 7 TARGET, BALANCE DUE 98 8 PPL, BALANCE DUE 537 9 AMY FULTON, BALANCE DUE 50 10 DIRECTV, BALANCE DUE 37 11 USPS, BALANCE DUE 20 12 WALMART, BALANCE DUE 23 13 HORACE MANN INS . , BALANCE DUE 601 14 GAIL SLUSSCHER, BALANCE DUE 163 15 CUMBERLINK, BALANCE DUE 53 16 PENN LIVE, BALANCE DUE 20 17 THE GUIDE, BALANCE DUE 21 18 CHECKS CLEARED AFTER DOD 1, 927 TOTAL Also enter on Line 10,Reca itulation $ 4 0 2 7 If more space is needed, insert additional sheets of the same size. REV-1513 EX+(Ot-10) S C H E D U L E J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARGARET M. SHEAFFER 00470 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1 JESSICA KOSER DAUGHTER 131, 668 131 SPRINGFIELD ROAD SHIPPENSBURG PA 17257 2 TERRY SHETRON SON 131, 669 1505 WALNUT BOTTOM ROAD NEWVILLE PA 17241 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 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,use additional sheets of paper of the same size. � REV-346 EX(03-09) DecedenYs Social Security Number �ecedenrsName: MARGARET M • SHEAFFER 186-34-4785 Co-Executor/Adm inistrator Sociai Security Number Telephone Number Last Name Suffx First Name MI First Line of Address SEE MULTIPLE EXECUTOR WORKSHEET Second Line of Address City or Post Office State ZIP Code Co-Executor/Adm i nistrator Social Security Number Telephone Number Last Name Suffix First Name MI First Line of Address Second Line of Address City or Post Office State ZIP Code General I nstructions: This form should be filed with the Register of Wills of the county of which the decedent was a resident at death. Please be aware the correspondent identified will receive all correspondence from the department. It is the responsibility of the personal representative to notify the department if the correspondent contact information changes. The department is authorized by law,42 U.S.C.§405(c)(2)(C)(i),to require disclosure of Social Security numbers in connection with administering state tax laws.The department uses the Social Security number to identify the decedent and personal repre- sentatives of the estate.The commonwealth may also use the information in exchange-of-tax-information agreements with fed- eral and local taxing authorities.State law prohibits commonwealth personnel from disclosing confidential tax information except for official purposes. Side 2 � � Pennsylvania Allocation of Residual Estate to Beneficiaries Workshe��.: Form REV-150 >:::::::�:�:�;::�>::>::>:>::<>::>::' �ate of�eatn 0 3 14 13 / Estate of: Social Security Number MARGARET M. SHEAFFER 186-34-4785 Calculation of Residual Estate Gross estate(Form 1500,Page 2, Line 8 or Form 1737-A, Page 1,Line 8) 2 91, 12 3 ................................................ Less: Schedule H-Funeral expenses and property administration expenses 2 3, 7 5 9 Schedule I-Debts of the decedent,mortgages,and liens 4 , �2 7 Subtota► 2 7. 7 8 6 ............................................................................................................. Net residual estate available 2 6 3, 3 3 7 Specific Allocations to Beneficiaries Specific allocations to beneficiaries .................................................................................... Residual estate available for allocation to beneficiaries 2 6 3, 3 3 7 ................................................................ Residual estate allocated to beneficiaries 2 6 3, 3 3 7 Remaining estate attributable to Commonwealth of Pennsylvania . , Pennsylvania Multiple Executor Information Form REV-1500 2 013 Date of Death 0 3/14/13 Estate of: Social Security Number MARGARET M. SHEAFFER 186-34-4785 Executorinformation Signature JESSICA KOSER 131 SPRINGFIELD ROAD SHIPPENSBURG PA 17257 SsN 200-64-9718 Phone TERRY SHETRON 1505 WALNUT BOTTOM ROAD NEWVILLE PA 17241 Sstv 190-58-6174 Phone 717-226-1918 PATRICIA TUCK P.O. BOX 27 WALNUT BOTTOM PA 17266 SSN Phone SSN Phone SSN Phone SSN Phone SSN Phone SSN Phone SSN Phone SSN Phone 0 N `- � � (lT� N� H � � � � � � O � a '� c � O v Z W t� N � � � C � N � N N � � � � O � � LL� � r O � 0 ♦+ � `j L � � � � �+ � � = d � � ' O � .� �a �> , � � � � � � � � d � s = N a � a � ., W � � � � � o .. > � xW � � � a � � H �Ca � au� �-, �c L = H C!� U �✓ LL O � � W FC'i � Q Z � +-+ V W � Pqr� N G� � Cu Z Ll W � W f� HFC d V� � xCz.7r�C O �n �1 W � Q D � E� FC � � � ti � �j. N a M �� � Cfl � E O 00 = � E-� � Z 186-34 4785 Pennsylvania Statements Statement 2 - Form REV-1511, Schedule H - Funeral Expenses Item Value at Date Number Description of Death 1 EGGER FUNERAL HOME, INC. $ 4, 100 2 DEPOSIT FOR HEAD STONE 2, 500 3 MAINLY URNS 327 4 CENTERVILLE LUTH CHURCH, HONORARIUM 200 5 PENN FIRE DEPT.—HONORARIUM 500 6 RICK DEVOR—HONORARIUM 100 7 PASTOR CARLIN—HONORARIUIM 100 8 JAN CUSTER—HONORARIUM 100 9 FUNERAL MEAL EXPENSES 326 TOTAL $ 8, 253 Statement 3 - Form REV-1511, Schedule H - Miscellaneous Expenses Item Value at Date Number Description of Death 1 LANCASTER FARM—SALE EXPENSES $ 907 2 GUIDE—ADVERTISING SALE 432 3 NEWS CHRONICLE—ADVERTISING SALE 200 4 TENT RENTAL FOR SALE 475 5 AUCTION ZIP—SALE EXPENSES 545 6 DAVE MCCLELLAN—WEBSITE FEE 407 7 ADVANCE SEPTIC SERVICE—SALE EXPENSE 191 8 NEWVILLE FIRE POLICE—SALE EXPENSES 225 9 NIGHT WATCHMAN—SALE EXPENSE 150 10 DIVERSIFIED APPRAISAL SVCS. —APPRAISAL FEE 350 11 KOPENHAVER APPRAISAL—APPRAISAL FEE 375 12 PENN TOWNSHIP—REAL ESTATE TAXES 467 13 DEED PREP/TAX CERTIFICATION FEE 100 14 10 TRANSFER PROPERTY TAX 2, 150 TOTAL $ 6, 974 2-3 �.�c�t �iYr ��Yb �e�t�ii�eiYg of �t�i���L•et �. ���e�ffei• I, Ivi�r�ncet M. Shcatter, of Clrlisle, Cumbcrl�nd Cbunty, Pennsylv�ni�, being of sound and disposir�g mind, i111C� Ill�illOi•y,do hc:rc:by n��(<e, publisl�, �I1C{ CIt',CI11'8 tI11S 11]SCfUllleilt t0 �C Ill), to l�e my L�st Will �tttd 'I'estarnent, heceby revaking�ity other test�ment�ry dispositions by me at ��nytim� hereta[�ore �i�ade. �IRST: 1 dircct my hereinitter nlmed Cxecutoi'S fU �7ily iIII llly,just clebts, fiinecal expei�ses�aid�dministiltion e�cpenses, includin�; tnherit�nce t��ces, as soon�s may 6e convenient lftci mydecEase �I=elr�ect't'�a�it'�inhe►�i�ance;=�sC�te 1i d tiarisfe� t��ces �mposei��iipon=iiiy-estate '=� � _---.-passin�mt�ucict--my zvl11 or ot(�et�Yise, sha(1,:_��.���iet_�ut-of the J�i�i�ic'rpal of niy resiciu��y=est�te;� SI�COND: I gi��e and beqtteath �1! ot the rest, residue, �ncl remainder of my est�te, to my two chi(dren, ,Tessicl Koser�nd Terry J. Shetron, in equ11 sh�res, oc their issue per sticpes. TI-[�RD: I appoin[my d�u�hter, Jessica I<oser, �s Execitt�•ix of this,my L�st Ul�ill and Testament. �OURTH: ( ciirecl t)izt my Cxecutrix need not file 6oiid in this, or�tny otlier jni•isdictio��. . iN 1�VITN�SS 1�VfdERFOF, [ h1v�; hereunto set my hand 1nd se�l 1t C�rlisle, � � Pennsylv�ini�t, to tljts, my Last bVill �nd Testamenf, consisting of { typewritten page(s), Gcaring my si�nafw�e, tl�is �� d� of �. V Y U" l�/`�,� i1.D. 2009. ,r, � ,.,� �-1� � � � ; ; u�t- �y----- R�l�c�� et �I. Sheaffer, Testz • , ACKNO�VLI;DG��YICNT CONINInNtiVEALTH OF 1'�NNSYLVfi�I1A CUUNTY OF CUIVIBERLf\ND BOROUGH OF Ci�[2L[SLE nn this the � � `' . � cia� oi' ��t.�;,� , 2009, bc:focc me, � Notary Public, thc undersi�ned officer, ��crson111y tippe�red NIARGARET Nl. SHEAFFER, Testafrix, kno�vn or proven to tne fo be the��erson «�hose name is subscri6ed to the�vithin L�st Will and Testament, �t1C� IICJ<l1015�1edged that si�e executed the same for the purposes thercin cont�tined. IN WITNESS u�HEREOF, I he:rcunto set my li�itd ��Zd officiZl se�l. . � � NOtARIat S�AL — t � �� i . JANEApp�g )TARY PUB �I � •• - Notary Pubtic � GA�LIStE QOAO„CUMBERLANp CQUNTY My Commisslon Explres Sep 6,2012 sr�L� _ _ _ � , f � • • � A[+r1DAVIT CONivtONWEi1I.,Ti-I Or PENNSYLVf1Nii\ COUNTY OF CUMBI:RLAND I30IZOUGH UF Gf1RL1SLE � ,,Beforc me, the subsc►•ibers person�liy���pe�red`.v\t_L�_���� � �--�Z°_�� ���f� , who Ueing ditl}�sworn �ccordin j to I�r�� ���1� �1t the oregoing�vill, consistin =of � ` � �0t�� � pose 1nd say f, � type�vrilfen pa�e(s), �v�s, on the���- d�y of ( , 2009, signed, se�(ed, p«blished and clecl�red by the said Testatri�, lVIARGAR M. SHEATFER, as�nd tioi•he►• L�ist Wil! attd Testameitf, �nd it is ltereby �cknorvled�;�d th�t said tcst�tri� ap}�c�red to be of(��vfiil age ancl sound mu�d 11�d memory and fhere��v�s no evid�nce oFt�ndtie ii�flE�ence. 1Ve, �it his/her i•equest 1nd in her presence, liave hereunto suUscribed oiu•�i�mes�s attes(iil�witnesses: � � � �- . . � Af ant � � , � ��. c��� nrF�tnt S1•V01'll �U 1I1CI StIliSCPI�e befbre me tliis '�:��d�y of`-�(�'t(�t'"� 20ot' . � �..�.� ' t{OTAAIAL SEAL � � I �` �� JANC ROAf,4S -- -' �l,`.�- �, (.1l.a_...._._._,� . Notary publtc j��� cAR1.is�E oono.,Curria���At�o CouHn NO��� �RY PUBLIC ti�y Coiiimisston Exnlros Sep 6,2012 .SEi� L} . , ; . . FIRST CODICIL TO LAST WILL AND TESTAMENT OP MARGARET M. SHEAFFER I, MARGARET M. SHEAFFER, presently of Pei�n Township, Cuinberland County, PeruisyIvania, tlereby declare this to be a Codicil to my Last WiII and Testament executed by me on March 8, 2009; it being my intention tl�at this Codicil is and shall be the First Cociicil to my said Last Wi11 ancl TestamenE. FIRST: I do hereby annend my said Last Will by deleting paragraphs "Third" and "Fourth" of my Last Will in its entirety and replacing it with the following: THIRD: I hereby appoint Jessica Koser, Terx•y Sheh�on and Pah•icia Tuck to serve as co-executors of my estate hereuizder. Should any of thenn be unable or unwilling, fail to qualify, or cease to act as such co- executor, I hereby authorize the remaiiung co-executor(s) to act as my executor(s) under tlus WiII. The co-executors sh�tll only take action by majority agreement. My co-executors shall not be required in any jurisdicHon to file, enter or post any bond oz• other security for the faithful performance of Eheir duties hereander, azld shall not be liable for the acts, oznissioi�s ox• defaults of any agent appointed by them with due c1re. FOURTH: Except as otherwise resh•icted, directed or pravicied in this Vl�ill or requiied by law, in the adminishation of my estate or any custodian hereunder, the fiduciaries serving undei• this Wi11 shall ha��e the following po,c��ers, which may be exercised without leave of court, in addiHon to those powers as my fiduciary may have by Iaw: (a} At an3� time, to retain any assets, inveshnents or propez�ty in the form held by them at tlze time of my death oi• thereafter, and to invest and rein�c�est any funds which Ehey may hold in any stocks, bonds, notes � 1 S�— �( (y�� r�_� � � • , or other securities, or in any other property, real or personal, tangible or intangible, or mixed, or interests I�ereiiz, wl�eresoe�c�er situate, as and in such proportions as tl�ey inay deern bese, notwithstanding that such investments ma�� not be of a chai•acter aliowed to fiduciaries by statute or general ruIes of Iaw. (b) To sell, exchange, grant optioizs upon, or otherwise dispose - of any property; real or personal, tangible or intangible, or mixed, or interests tl�erein, wheresoez=er sifuate, afi any time held by them, at public or private sale, foz• cash or upon credit, in such manner, to such persons, and at such �rice, terms and conditions as they may deem best, and no person dealing �Tith them sllall be bound to see to the application of any funds paid fo them. (c) To manage, operate, repair, impro�re, partition, subdivide, or lease for any term any real estate oi• personal �roperty at any Eixne held by thein,wheresoever situate, and to enter into agreements for the same. (d) To borrow money for the paytnent of taxes or for any other proper purposes in the adminish•ation of the property IZe1d b3� them upon such terms as they inay deem advisable, and mox•tgage, plecige or � encuinber any reaI �nd/ar persoz�al property held by them as security therefor. � {e) To.dish�ibute in cash or in kind, or parEly in each, and in shares different in kind from other shares, upon any division or dish•iUution of any property which they hold. (f) To adjust, settIe, compromise and arbihate claiins, to renew or extend the time for payment or atherwise modify the teims of any obligation payable to or by my estaEe, and to abandon any property held by them which is of little or no value. (g) To retain and pay agents, employees, accountants and counsel, including but not limited ta legal and investinent counsel or advisors, brokers, banks, custodians and other agents, for advice and other professional services, and to delegate to them such duties,rights and powers as my fiduciaries may determine for such time periods as they may deem necessaz•y. (h) To allocate, in their discrefion, any receipt or item of income, or disbu�tseznent or item of expense, to principal or income, or partty to each. � � 4 2 �— � �� -� 'r,-�=- (i} To hold assets in bearer form, c1I1C� t0 1•egister securiHes and other assets in theii' OWI1 name or in fihe nazne oE a nominee �vith or Wlt�'tOtlt lIlCIlCclflIlg tI1C'FICIUCic�i�y character thereof. (j) �Nith i•espect to any secui�ities held by them, to joiiz and . participate in any merger, rearganization, voting trust plan or other concerted action of holders of seccuities for the deposit of securitics under ag-reeinents and payment of assessments, to subscriUe for stocks and bonds, to give proxies, to grant, obtain oz� exercise options, and generally exercise all rights and powers of holders of securities, and to delegate discretionary duties with respect ellereto. {k) With respect to the stock of aiiy close or other corporation, parhlership ii�terest, membership interest in any limited liability company or other business held by them: to disregard any principle of investment didersification and retain any part or all of it for so long as they inay deem advisaUle; to �articip�te actively in its manageinent and i�eceive compensation for such services in adciition to any other coinpensation payable to my fiduciaries; to do anything that the3� m1y consider appropriate with regard to its operation, expansion,reduction, liquidation ox te�•mination or any change in its purpose, nafure, or sh•ucture; to delegafe authority or duties to any director, stockholde2•, manager, . partner, employee or agent, and to ap�rove its payrnent of reasonable compensation to an�� such person; to cause it to borrow money at reasonable terms from tl�e banking deparhnent of an}� corporzte fiduciary hereunder noiwithstanciing any conh•ary law regarding conflict of uiterests; and to inake additional investments in it if such action appears to be in the best intei•ests of the beneficiaries hereunde�•. (1) With respect to any policies of insurance forming a part of my estate: to continue such policies in force and to pay the premiums on such policies out of income or principal; to oUtain fhe cash surrende�• �ralue, if any, of any such policies which insw.�e the lives of others and add the saine to principal, ox• com�ert any such�policies insuring the lives of others to permanent paid-up insurance (unless in either case such policies are specifically bequeathed in this Will}; and to deal with such policies in any w�y that my fiduciaries may determine to be the best interests of the beneficiaries hereunder, including the right to borrow oiz such insurance policies in order to pay the premiums thereon. (m) To make from time to Hme partial distributions in varying amounts to the beneficiaries hereunder pi�ior to final setfilement and a�-- 3 � �- � � i � , dishibution of iny estate, and in connection tl�ere�tvith Eo deterinizle in theu• discretion the time or times when such partial ciish�ibutions may require recomputation of said beneficiaries' proportionate interests hereunder for the equitaUle allocation of income or on account of changing asset values pending final distribution. (n) To receive, collect and recover the interest, rents, profits, proceeds, gains, and other earnings and income of and fiom the property held by the�n hereunder, (o) In general, to exe�•cise aIl powers in the management of the assets and �roperty held by fl�em ti�hich any indi��iduai could exercise in tlle manageinent of siinilar property owned in his or her own right, upon such terins and condiEions.as to them may seem best, and to execufe and deliver all instruznents and to do all achs which they may deem necessary or proper to carry out such manageznent and fiheir duties under this Will. SECOND: In all afiher respects, I do hereby ratify, confirtn and republish my saicl Last Will, together with this First Codici! thereto, as and for rny Last V1IiIL IN WITNESS WHEREOF, I, MARGARET M. SHEARFER, hereb3� set iny hand to this Fiist Codicil fio my said Last Will typewritten on and consisting'of this and the preceding tI�ree (3) sheets of paper, at l-he �ottom of preceding pages I have placed my initials, on this ��day of 'C�'t�.�v. , 2013. � � ���� argaret M. Sheaffer � 4 �.� � � � i � On this �� day of ��t� , 2013, MARGARET M. SHEAFFER, decl�red fio us, the undersigned, that the foregoing instx�ument HJas khe First Codicil to her Last Will aild Testament, and she requested us to act as wihzesses to the sa�ne and to her signature t�lereon. Slle ttlereupon signed said First Codicil in our presence, we being present at the same time. We now, at hex• request, in i�er pz•esence, and in tlie presence of eac11 of us, hereb�! subscriUe our � names as K�itnesses the�•eto and have placed our ulitials af the bottom of each of the px�eceding pages. Each of us fux•ther declares that he or she believes this testah ix to be of sound mind and memory. L� /� f /�� �� L ` �r��L�G���vi s 2'esiding at �7-�� �J"i/�'`�G/J/LC�7 !C�f /tJ.^�,>, � /';'��.s"/J� 7�7� a rh�. �u,�-�Y—, 2•esiding at `1�x�c..hc�r, � �j��.t v�1�. l° Pc 11at�� , _(���� 1e��0 residing at �'lg z: r���,lca.�,�z_ � , , . . .•, COMMONVVEAL,TH OF P�NNSYLVANIA . . SS. COUNTY OF We, C l;�� l. e l2�..��r�� /-uI �-im. G1Pn r�.w� 5 the wiMesses �Those names are signed to the attached foregoing insh�ument, being duly quaiifieci according to latiJ, do depose and say that we were present and saw MARGARET M. SHEArFER, the testafrix, sig71 �nd execute such insh•uinent as the First Codicil to her Last Will; that sucll testatrix signed such inshument willingly and executed it as hei• fi•ee and voIuiltai•y 1ct for th� ptxi•poses therein expressed; that each of us in the hearing and sight of such testah•ix signed such First CodiciI as a subscrihing witness thereta; and that fo the best of our knowledge, such testahix was at tllat ti�ne Z8 or more years of age, of sound mind and under no consh�aints or undue influence. Sworn oi�affirmed to and subscribed before me Uy —_ i n�- �,f [n..S � /-��y /�'�,�.�o�, (^l�n_�� �cw� . witnesses, tlus_�day of_�1B,o c,�.,. , � �o � 3 �?� o. WITNESSES: . ���� . ��� � C�..`�5�� � � ,�� ot •y Publ'c My Comnussioi� Expires: COMMONWEALTH OF PENNSYLVANIA Notadal Seal Llnda).Coiltns,Notary Pubilc Southampton T�vp.,Cumbedand County My f,ommisslort Expires Ott.5,2013 MEMBER,PENHSYLVANIA ASSOC(ATSON OF NOl'ARIES .� .� COMMONWEALTH OF PENNSYLVANIA . COUNTY OF • SS. I, MARGARET M. SHEAF�ER, testah�ix, µTllose name is suUscribed to the attached foregoulg insh�uinent, having been duly qualified according to la�v, do hereby acknowIedge that I signed and executed sucli 121St1•uinent as the First Codicil ta my Lasf WiII and Testament, and that I signed it wiliingly and as my � free and voluntary act for the purposes therein ex�ressed. Sworn or affirmed to and acknoti►ledged before me by MARGARET M. SHEAFFER, the testah•ix, this�_day of /��� ��+...}� 207.3. Maz•ga et M, Sheaffer . , � � � Not �y Publi My Commission Expires: /0 -S'-�-ot.3 • . COMhICJNW�kLfiFi O�p�NNSYLVANfA Notadai Seal Unda J,Colltns,Notary Publlc Southampton 7wp.,Cumbedand County My Commisslon Explres Oct.5,2013 b1EtdBER,PEHNSYLVAHIA/1$SpCIqnON OF HOT/W ES �• TRUST AGREEIVIENT � z��-1� THIS TRUST AGREEMENT is made,executed and dclivered this day of���b�r .2010, by and betu�een ivIARGARET ivf..SHEAFFER, an adult individual (hereinafter catled the"Settlor"), and JESSZCA KOSER and TERRY J.SHETRON (hereinafter togetlier called the"Trustee"). 4VITNES SETH; NOW THEREFORE, uz consideration of these premises, and the inutual covenants herein coniained, the pai-ties hereto, intenc�liilg to be legally bound hereby, do now covenant and agree as follows: 1. Name. The Seitlor does here�y create and establish a frust . agreement eo he kno�wn as fhe "Sheaffer Family Trust," tvhiclt shall he�•einafter be � referz•ed to as �11e"Trust." . ' .__..,, _ __ - _� _,.�.._ 2. Txansfer -The Settlor does 11ezeUy �aansfer,assign-and�set=over to the Trustee all of the Set-�lor's right, title and inferest in and to cei_tatn:r.eaLes�ate�;. situate in Peiut To�vnship,Cumbe�Iand County,,,Pennsylvania known as Lot I��o.� on a certai.n subdivision plan £o�•josephule L. Br�am, by Lariy V. I�ieidlinger,R.S. dated May 5, 2990,and recorded in the Recorder of Deeds in�Zd for Cuiitberland ' Cou2�ty, Plan Book 61, Page 22 (�l�e "1'eru� To�vnship Property") describe�d in Exhibit"A° attached hereto and hereUy made an iultegral part hereo£, and the T�•ustee shall hold and administer the same in h•ust undex•and in accordance with the terms anc!conditions set forth in this Agreement. The Settlor, and any other persons, natural or legal,may at any time or times, by deed,tNill or otherwise, hansfer additional property to ehe Trustee for the uses and purposes herein set forth, and tlle Trustee shall accept and receive such add'ztionaI propex•ty whenever tendered Eo if and shatl hold and administer such additional properfy in frust ' under and 'zn accordance with the tez•ms and conditions set faz•fh in tllis 1 Agreement. AIl property held in trust pursuant to fihe provisions of this Agreement collectively is hereinafter refer��ed to as the"Trust Estate", The Settlor ! . ; ' i90473 I I r and the Truseee,and any persozls transferring any px•operty to the Trustee hexeunder,shall cooperate wiEll one another at all times in preparing,completing, executing,delivering,filing ai�d recording such cieeds, instruments ai�d ofiher documenfis as nlay be necessary or appropriate to implement,effect or perfect the transfer to the Trustee of the coxtstituent assets and property of the Trustee Estate. 3. Trustee. (a) The Trustee hereby accepts the trust creaEed by this Ag�•eement under and suUjeck Eo the terms and conditions 1lerein set foxth, and agrees fo hold in trust aztd administer the Trust Estate u1 accordance with the provisions hereof. The interest of the Trustee in the Trust Estate and each of the �. constituent assets and properEies thereof,and it is so acknowledged and agreed Uy both par�ies hereto, is solely that of a fiduciar}� holding the Trust Estate i�l trust for ehe exclusive benefit and enjoyment of the Settlo��as specifically set forth herein and for such other purposes as are herein provided. (b} As among the co-�rusfees appointed and acting together as Ehe Trustee I1ere�ulder,they shall agree t-o apportion as they deenl appropriate the fiduciary duties to perform all adminish•ative and ministerial c�uties and fuzzctions of the Trustee,includ'u�g bu�t noE limited to tile keeping of books and records, the �. preparation and provision of accountings, acfing as custodian of fhe Trust Estafe and the assets and property thereof,and preparing acld filing aU necessary tax returns and any other required goverrunenta] reports. Otherwise, for all purposes hereoE and in iz�anagi�tg the Trust Estate,the co-trustees shall act together and in concert witll o31e another. In the event of any disagreement or dispute axzlong the successor co-trustees arising hereu�lder ox concerning the Trust Estate or its admiiustrafi.on, or any matter or thing relating thereEo, t11e decision of a mutually agreed upon arbitratar shall gavern and control aIl acts and decisions oE the Trustee hereunder and shalI be binding upon all of the co-trustees for the pur�oses. • (c) Upon the death of a co-h•ustee k�ereunder, tkien the surviving co- : trustee(s)shall continue to serve as the Trustee, as set Eorth above. ; �QOa� 2 f (d) Upoiz the death of the last co-t�•ustee, the personal representative of such co-trustee shall be appointed as the successor fxustee of tlze Trust Estate. Suclt successor trustee shall sell the Trust Estate and dishibute the�zef proceeds thereof to the bene£iciaxies as set fox•th u1 Paragraph 5 below. � T---. __� � . 4. ' Set�lai's Lifenzne:_.The T�ustees_s]Zall manage_and admuZister ttle .��_-Trust:Estate in ozder,to p�ovide a i;eside��ce fax the Settlor to live.for.so loi�g as;she�_� _ > -,=z-- __ _. __ _.._ ..._ .___ ._. ...____ �,-'�- is able to-do so4µ - :�:. 5 , ; Settlor's Deat.ki: �(a)_U:pon t11e Settlor's death, the Peru1 TQ�vi�ship;. .. > _ . _..,. µ__�., '`..Pro�e�ty�sh'all-continue::fo_be IZeld i�.l.trust for the benefit of the Sett�or s;childien. (b) After Ehe death of the SettIor, and if the Trustees_mutually detei•rziiile� ,� - ,<:. --:_ {.::: _.. . ._ .:�:._� �..�_....._ . __ - --tha�it�is-desirable`to do so, the Trustee may EerminaEe tklis Trusfi and all,prapert}l_.=, ._ _ , _. . _ __ ._.: _ _ :_. ♦: ._, <. ,. ...... ., ,, _. : of the Trust Estate shall Ue sold or othe�wise_disposed of�_y the Trustee ;The_net._ -µ'" �.. _ , .: __ _. ,... .. ... �. . . :_ - proceeds h_om such sale shatl.be clish�buted, absolutely.aild::free:ot'�trust;-as� '_ fo]Iotivs: • ....�� LL�--�=-=.__. _ (i) 50%thezeof to Settlor's daughter,.Jessica Kosel;.and -- (ii) :� 50% tllereof to SeEtlor's son,Teiry.j Shetion. _ _^ ___ .�._�.: . ; _:: _..__. ,_:-- - - ._. .. : , Should.any of aUove-named cluldren of fhe Setdo�•pred.ecease SetElor, then such predeceased bezleficiary's shax'e shall be di�c►ided and distributed equally among or t�etween those of his or her children who may survive the Sett�or at lzer death. Should such predeceased cluld leave no children surviving the Settior,such predeceased child's share of the Trust Estate shall pass ta ofher surviving childzen of the Settlor (or theu child�en if survivutg)in equal shares. Provided, that if any property,eifher incoixie or principal,which is payable or distributaUle to any beneficiaxy ltereof who has not attained the age of 25 years,shall be d'zstributed to the Trustees as the custodian of such beneficiary for his or her benefit until suck► beneficiary attains the age of 25 years. 6. A.ssessment of Propertv• (a) Upon ehe death of the Set�lor, Ehe Trustee shali equally divide the cost of a11 taxes, assessments, insurance, iao�zs 3 , maintei�ance, repaus or accounts z•esulting from the continued ownershi�, management and use of tl�e Pen�l To�nrnslup Property ainong the children of the Settlor(�I�en living or who have previously �assed away) in equal shares. In elle event that a sha�•e af such amo�ults allocaeed to any child of the Settlar(thexl living or who ha��e previousty passed away), is not paid �tvithin sixty (60) days after Elte writeen notice tliereto, the Trusiees may annend this Trust to rerzlove such cluld of • the Settlor and his or he�•issue as a beneficia�y under Paragxaph 5 of tlus . Agreement,and as a co-h ustee hereunder. (b) No interest o:f any beneficiary or dist�'tbufee hereunder in this Trust . shaIl be liable oi•subject in any manner�vhile in the passession of the Trusfee to � anticipation, pledge, assignment, sale, transfer,charge or encuinbrance,whetlzer voluntaa•y or invo[untar��,or for a.�1y liabilities or oUligations of such be��eEiciary or � . disixibute whether axising from his or her death, debts, contracEs, torts or � � engagements of ai�y t}�pe. 7. S�endtluift Provisions. No interest of any beneficiary or dishibutee hereunder in either the principal.ox inconle of any t�•ust created hereuhder sliall be . Iiable o�s.ubjecE zn a�1�� znaiuler while in th� possession of#he TrusEee to � anEicipation, pledge,assigiunent,sale, h-ansfer,charge or encunlb�ance, whether i�oluntary or involw-►tary,or for any liabilities ox obligations of such beneficiary or distribute whether axising from lus or her death, deUfs,cont�acts, torts or engagements of any type. 8. Trustee's Powers. Subject io any reshictioils or directions elsewhere contaix�ed in this Agxeement,and except as otherwise specifically provided by law, in the administration of the Trust EsEate and e�ch trust created hereunder, the Trustee shaii have the folio�n�ing powers,which nnay be exercised without seeking or obeaining leave Qf court,in addition to aIi those po�n�ers as the Trusfee may have by Ia�w: {a) Af any tiine, to retain any pxoperty,real or personal, tangible or intangible, or mixed, or interests therein,wheresoever situate,in the �Qa��a � ' ' , . form in whicll it zna�� be at the tune of the Trustee's receipe dlereof or tllereafter,including the Peru1 Tawnship Property regardless oE: (i) any limitations imposed Uy laKr on i��vest�i�ents by Trustee; (ii) any pruzciple of �law concerning delegation of investnlent responsibility by Trustee; or(iii) any principle of law concez•ilizlg investment diversi#ication. (b) To purchase,subscribe Eor, im�est anc� reinvest,�cvith any Eunds held in h•ust hereunder, in any pxoperfy, real or personal, tangible or intangible, or mixed, or interests the�•ein,wheresoever sifuate,as azid in such propoxtions as the TrusEee may deem best, including, notwithsta��ding any conhaxy laws regaxding conflict of interest,securiiies issued bp the carporate co-n•ustee hexeunder o�•any affiliate thereof,even though such p�operty wouid not be considerect appt•opz•iate or legal for a fiduciary ut tlte absence of t11is pxovision, it being the Settlor's ultention to git�e the Tzustee the same power of i�ivestment and reim�estinent that the SettIor would �ossess if present and acring. (c) � To sell,com�ey,exchailge, parEiHon,recteein, convert, � surrender,give options upon,or otherwise dis�ose of any property,reaI�or � personal, #angible or izltangible, or inixed, or interests tliezein,wheresoevez• sitl.tate, af anp time held by ehe Trustee,at pubiic or private sale or otherwise,fox•cash ar any other consideratian, oi•on credit, in such xnaruler, to such persons,for such price, and upon such terms and conditioitis as the Trustee may deem t�est, and �ZO person dealing witll the Trustee s11all Ue bound to see eo the application of any f.unds paid to it. (d) To lexld and borrow money, to and from such persons or . entities(including the executor or other personal representative of the � Settlor or any deceased hust income beneficiaiy k�ereunder),in such amount or amounts, payable at such time or times and at such�rates of interest,either unsec�u•ed or with such security,and under such other terms as the Txustee may deem advisable, and for any monies borrowed by the y�o��s 5 Trustee,to execute and delive�protnissorp notes or other evidei�ce of oUligation ai�d as security mortgage, pledge or encumber�1}► property,real . ar personal,tangiUle oz•intangible,held in fi:ush�•hereunder. (e) To rez�ew or extei�d the time foi�payinent of any obligatzon, secured or unsecured,payable to or by any t�ust hereundcr, £ar such period or periods of time and upon such terz�ns as the Trustee may determuie, and to adjust,settle,compromise and arbihate claims or dema�lds in favor of or against any hust hereunder. (f} To hold,inanage,operate, improve,partition oz subdivide any real estate thaF inay be�held Uy the Trustee at any tiine, �vhexesoever situate,to mortgage any suci� property izt such amowlts and upon such terms as the Trustee may consider p�•oper, to lease any such propexty fox � such term or terms and under sucll conclitions and rentals as the Ta•ustee niay deem advisable,irrespeclive of whether ehe term of any such Iease shali exceed the period permitted by law or the prabable period af . retentio�l in trust, and to make repairs, replacements and improvernents, sh�uctural or othez-v�Tise, in connection with any such property. . : . (g) To abandon any property lleld by Ehe Trusfee that is of no vaJ.ue or t�tat the Trustee may deein to be of insufficient��alue to warrant keeping,maulfaining or protecting, and to permzt any such properEy to be lost at tax sale oi•other proceedings. (h) In divid'u1g or disc�ibuting any property hereunder, real or personal, fangi�le or intangible,ar rxiixed, or interests thex•ein, to divide or distribute in cash, in kind, or partly in cash and partly in kind,and in shares dif£erent in kind from other shares, as the Trustee may deEermiile, and fo ehat end Eo allot specific securities or other property,or an undivided inEerest therein,to any share, part,�rust or distributable portion;ho��ever, no statiztorily provided interest shail be allowed or paid on any dishibution of property znade by or fram ehe Trust Estate or any nusE hereunder,and 140473 ' b all net income thereof sl�all be allocated and.distributed as hez•ei�1 provided vvith no�•equirement that such ulcaixte be accrued for or ap�ortio�led � between any successive beneficiaries he�•eunder. (i) To retau�,et�.lploy anc� pay agents, ernployees, accouneants and counsel,including but not limited to investmeizt counsel or advisoxs, brokers,bax�l:s,custodians and othex agents, for advice and other professional seavices,and to delegate to them such duties, rights and � po�nrers as the TrusEee may deternuzle, for such tiule period or periods as it may deem advisable. (j} To register any securities heid 'u1 h•ust hereunder at a�1y time in the Trustee's own narne,in its naine as fiduciary, or in the name of a nozninee,with or ti�ithout indicafing the tr•ust characeer af tlle securities so registered. (k) With respect to any securities held in h•ust hereunder: to�Tote upon any proposztion ox election at any meeeing of the corporation issuing . such securities, to grant discretionary or ather proxies, to join and participate in any merger, reorganization, re-�djust�nent,voting h•ust plan,, . consolidation, excha�lge or other concexted aciian of holders oE securiHes for the deposit of securities under agz�eements and payment of assessments, to deposit any such secui�ities�vith any committee, t�•�FSEee or other depository, to subscribe for stocks and bonds,to granE, obtain o� exercise options,and generally exercise aIl xights of I�olders of securities and take.all aetions with respect to any such sect�rities as could be taken by the absolufe owner thereof, including without lirnitation the delega�ion of disczetionazy i duties with respecE thereto. � � (I) Tn dealing v+litll �lle stock of�ny close or othex corporation, partnership interest, or other business held in or forming part of any trust hereunder: to disregard any principle of investment diversification and retain any part or all of it for so long as the Trustee may consider iao��3 7 . ap�ropriaEe with z:egard to its operation, expansion,reduction, liquidation . or termination, or any change in its puipose, nature or structure; to delegate authozity ox duties to�zy d'u•ector, stockhoider, manager, partner, employee o�•agent, and to approve its payrzlent of reasonable com�ensation to�ny such person;to cause it to borrow money at reasonable terms fiom the banking deparfnlent of the corporate co-h•ustee hereunder; � not-wifhsfanding any contraiy latvs regarding conflict of inte��est;to make � additional investments iz�it if sucl�action appeaxs to be in tize Uest ulterests of the beneficiaries hereundei;and to participate achvely in the ' ma.nagement thereo.f and receive coxnpensation for sucl�ser��ices iz1 � ' . addition Eo any fees or compensation to which the Trustee is otllerwise entitled as a fiduciary. (m)_,___Upon the,Settlo�=s death unless exercised°by.t�ie`:Sef�lar s t-- -- -, __:�-w--- 4 ; . '_ _ -_--.._ .__,>- �:.._.._ ..:.�. __ _ executor o�-otl�er..personal.�epiesentative,-,_anc��to the extene pern�uEEed by�`' _,.. _- � _ __..__.----- - ..> la��►, exercise any.election,iigl�t or privilege:give;lby fedea•al.fax�Ia'v`,is,or ` -<--� , . _ . . � �'` the tax Iaws of Pennsylvania oz any_othei,jurisdietions;'cieEei'muze a�ic� -a'- _ __ . _ � y � fram:the Trust BsEafe, or any trust'hereunder,any taxes properly payable . ,. _.. � . _ -_ , ._ .._ by or_assessed�against-the�Tr.ust-Estate or'suc�i erusf,or the income or assets � � a,,_.,, -- .. ., _ _.... .__. __ . -.._ . _ _ ,.-.__,___:: thexeof,-unless liability':Eor payment of such•eaxes is assiuned by the SeEti'or �_.._. - _ _ ..�r,.�� oz one or mor.e.benefieiaries-l�ezeunder�1_,.a izlannei-satisfa�tory to�tl�e ,... �. , . .. ` Truseee,and in any such case to make or not make such coinpensating �f . _.�._ _ , . __ . .._.. _.-,_ __.. _:- _, . � .. � ,,.,- adjusfinerits as l�etween uzcoine and principal of any erusE I�ereunder as fihe Trustee xnay deem appxopz•iate. � (n) To determine as eo alI sums of inoney and other things of , value realized or a•eceived by it,whether and to w11at extent Ehe same shall be deennecl to be pxincipal or income,and as to all charges and expenses incurred or paid by it,w�lether and to what extent the same shali be charged against principal or income. iaa�� � 8 {o) To exercise all i•igllts, options, por•vez•s and przvileges granted to the Trustee as the named beneficiazy by, under ox with z•es�ect 4o any life insurance or annuity policy,or anj� pension, refirement, welfare oi•othex be��efit pJan or program,the p�•oceeds or benefits of,�rom oz•under which are payable to �.te'�ilistee hereunder as such beneficiary thereof, to collect ai�d receive payment of such proceeds or benefits with no payor thereof Eo be responsible for the Trustee's application of the�ayment so made,and to comproi�use or setl•Ie any questions relating thereto as the Trustee i�nay deein best; provided howevex,that the Trustee shalt not be z•equired to inshtute litigation to recover any such proceeds ox beizefits unIess the . Trustee is reasonably indemnified for costs, co�culsel fees and other expe�zses of such li�zgation. (p) To coznbine for purposes of adininistration and inveshnezlt of . any or aIl of the frusts created ltereu��der;provided however, that neither tlus power nor its exercise shall alter their status as separate trusts, (q) Ii� gez�eral,to exercise all pov��ers in the managennent of the assets and properties held in trust ltereundei• Ehat any individnal could � exercise in the management of similar pz•operty held in his or her owi�iighf, upon such terms and condi�ions as to the Trustee Lnay seem best, and to execute and deliver all instruments and docunnents and do all acts that the Trustee maj� deem z�ecessary or proper to carry out such rnanagexnent and its duties in the administrahon of az�y trust under fihis Agreement. 9. Trustee ComUensation. JFSSICA KOSER and TERRY J.SHETRON, agree to serve together as Trustee without compensation,but shall be entitled to �•eimbursement fz•om the Trust for any expenses incuz•red while acting TrusEee. Any otk�er individual or ennty serving as Trustee shall be enfitled to a•easonable � compensation for services actually rendered to the Trust. 10. No Bo�zd. Any Trustee shall not be required in any jurisdicHon to file,enter or post bozld or any other security for the faiEhful performance of duiies � . I � �aoa� 9 I ! � • I under tlus Agree�7lent. Any statutory requiz•einent that the Truseee qualify, or than any hust under tl�is Agz•eemezit be qualified, iii any coui•E of competent jurisdiction is ti►aived. 11 _ , Iire�ocabililv�lus�Ag7.eement�ld the trust created I�ereunder �:..� , _ _, _ - - shall be entirely irrevocable and may not be amended or modifLed Uy ariy other __ .- .._ :., �_.._.._ . , �_ _�.... . ; peison at any_tiiile�or-an�any�manner._ .r-_�.._.�. _ 12. Consh•uction. All questions pextaii�i.ng to the validity, iizterpretation, consh•ucEion,administration and enforcement oF this Agreemenfi and each trust created hereundcr shall be deternuned in accoz•dance with the laws of the Commonwealth of Pennsylvania. Whex•e used in this Agreement;uz�less the eozztext other�t�ise clearly rec�uires: �i1e pluz•al shall include E11e singular anc�l vice- . verse;fhe neuter gender shall include aIl genders; and the words"hereof", "hereto", "hereu�lder" and other similar compounds o#the ��rord "here" sI�atl mean and refer to this entire Agx•eement and not to any particular provision or paz•agraph hereaf. The captions of the nuxnbered paragraphs of tlus Agreement • have been inserted solely for cam�enience, and sIlall not tiinit;control or affect the meaning,intez•pretation or const�•ucEion of Ehis Agreement or any pz•ovisions - . � hereof. 13. Binding Effect. T11e provisions of this Agreement shail be binding upon and inure to the benefit of the named parties hereto, the beneficiaries and distribufees herein identified,and their respective heirs,personal xepresentaEives, successors and assigns. (THE RE��IAINDER OF THIS PAGE INTENTIONALLY LEPT B�,ANK; SIGI�ATtTRES ON FOLLOWING PAGE] 9404T3 �Q f IN�NITNESS 4VHEREOF, Ehe parties tlereto, i�ltending to be legally bouitd • l�ereby,Itave duly executed hhis Agx�eement on tliis day,month and year first � above written. � WITNESS; S�TTL.OR: �� rLC.c,p�. � AL) A�Iarga• t A�1.Sheaffer � — ATTEST: TRUSTEE: ��� Jessica Koser C�-�.-�.�..C�.� �' _ Teri•y j. Shet�•on ' ���o��s 11 i � COMMONjNEAT.TH OF PENNSYLVANIA , COUNTY OF ('�beX�anG� , �' � . OIl t�11S 2.(,0 � day of �C�'�b�.1' 2010, be£ore tne, the subscriber, a Notary PubIic in and for t11e said State aild County,personally ap�eared MAIZGARET M.SHEAFFER,kno�arn to ine (or satisfactoxily pxoven) to be the person who executed the withzn Truse Agi•eement, �vl10 in due fo�•�n of law acknow]edged that she executed ehe same for the purposes therein contained. �NITNFSS my hand and official seal fik�is day and year fu•st abot>e written_ . . / �� Nofary Public M}T Conunission Expires C�,131�f(?VINEALTH OF PENN$YLVANiA hOTARlAL SEAL • J1LL A.KRAkAER,Notary Pubtir Silver Spdngs 7wp..C�mbertand C�nty A1 y Comm(ssion Explres Aptil i9,2019 C�MMONWEALTH OF PEI�TNSYLVANIA . COUNTY O� ��2Y�Gvi10t . SS. _ -1-h � On tlzis Z� day of����� 2010, be£o�e me, ehe subscriber, a 1�TOtary Public in and for the said Staee and Cow1t��,personally appeared jESSXCA KOSBR,known to me (or satisfactorily proven) to be the person who executed Ehe within Trust Agreement, who i�l due form of law acknowledged that she executed tlte same for the purposes therein contained. VtiIITIVESS lny hand and o£�icial seal this ctay and }�ear first above cvx•itten. �. Notary Putilic My Commission Expires: ' ��A�tWEALTH„�pp pE��SYLVAN A NOTARIAL S�Ai. JIlLA.Y.FiAME��Ho�ry Public 31hrerSp�ngs Ttvp.,Gumbsrland Coun N,y Catnm(sslo;t Fxpires/{pril 18,20t3 140473 . COMA�ON�t�ALTH OP PENNSYLVANIA . . SS. COUNTY Or �',�,t,tY��E;�'ICtI�G� �ll f�llS 1 �__day of (�(`����X 2006,before me, the subscriber, a Notary Public in and for the said State and County, pez•sonally appeax•ed TERRY J.SHETRON,knoti�n Eo ine (or sa�isfactorily proven) to be the�erson who executed Ehe�vithin Trust Agreeznent,who in due£oz•m of iaw acknowledged that he executed the same for the puiposes thereul contained. «ITNESS iny ltand and official seal this day and year first above tivrit�en, . • otary Pubtic � MS� Corrunission Expires: CO'�/N,O�fYdEAL7H Of PENtJSYRVANIA .. PIOYAR(AL SEAI JIL A.KflAMER,hotsry Pub;ic Sihrer Spdngs Titrp„Cumbedand Ccwnty 6Sy Camfntas!on Exp�res llpri119;2013 190�73 . ,. . EXHIBIT "A" Schedule o�' Pxoper ALL that certain Eract of land situate u� Penn Township,CumGerIand County, Peruzsylvania,known and numbered as Lot No. 4 on a cerEain subdivision plan Eox Josephine L. Bream,Uy Larry Neidlinger,R.S.,dated May 5,1990, and recorded in the Recorder of Deeds OfEice in and for Cuznberland County, Plan Book 61,Page 22,nlore partiruIariy bounded and described as Eollows, to wir BBGTNNING at a point in tlle roadway o#Hosfeld Road,Township Road T-431, Narth 17 degrees 13 mizzutes 04 seconds�Nest a dista��ce of 584,12 feeE to an u•on pin; thence along lands no�n►or formerly of Calvin S.Tritt,North 66 degrees 31 minutes 50 seconds East a distance of.30Q.65 feet to ai�iron pin; thence along Iands no`v or formerly of Robert B.5tambaugli,South 27 degrees 42 mix�utes 02 seconds Bast a disEance of 636.54 feet to a nail;thence over the road�cvas�of Hosfeld Road,Township Road T-431,South 72 degrees 25 n-iixtuEes 27 seconds WesE a distance of 116.44 feet to a nai1; thence continuing over said road South 74 degrees 40 minutes 55 seconds West a distaxlce of 318.2g feet to a point,the ptace of BEGINNING. � EXCEPTII�rG AND�XCLUDING ALL T�-IAT certain tracE of land si�uate in Penn Townslup,CumUerland Cownt�+,Pennsyiva�.ua described 'ut accordance wifh a Mizlor Subdivision Plan for Margas•et M.SheafEer,dated December 3,1999, and i•evised june 15, 2000,which Plan zs recorded in Plan Book 81,Page 63,Cumberland County records as follo��s: BEGINNING at a point in the center lule of HosEeld Road(Townslup Roac�'X'-431);Eheztce alox�g other lands of Terry J.Sheti•on North 17°31' 04" � � � Wesf,a distance of 584.12 feet to an existiElg u•on pin;thence along lands now or formeri��of Donald Tritt I�TOrth 66°31' S0" East 78.81 feet to an izon pu�set; . thence aIong othez�lands now or formerly of Margaret M.Sileaffer South 19° 35` 1G" East,a distaxlce oE 373.Q8 feet to a post; thence along same Soufih�9° 45'41" East,a distance of 26.27 feet to axt iron pin;thence alo�tg same SouEh 17°a"0'34"fiast(through a concrete monument at 176.33 feet) a distance of 201.35 feet to a point Sn the centet•line o;f said Hosfeld Road;tfience along the center line of said Hosfeld Road Sou�h 74°41'55" West, a distance o#107.10 feet to a point, the�Iace of BEGINNING. BEING Lot No.4A as shown oz�the above-named subd.ivision plan and containing 1,259 acres inclusive of right-of-cvay. BEING the premises which ivlargaret M.Sheaffer by he�•Deed dated March 21,2001,and recorded in the Office of ehe Recorder of Deeds i.n and for Cumberland County,Pennsylvania,in Deed Book 243,Page 766 granted and I conveyed to Terry J.ShefYOn. ]40473 .