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Home My WebLink About02-19-14 ___ _ ___ _ � 1505611185 REV-1500 EX(02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po sox zsosoi INHERITANCE TAX RETURN 21 13 0 6 2 9 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW SoClal SeCU�lty NUmb2f Date of Death MMDDYYYY Date of Birth MMDDYYYY 041820],3 03221934 Decedent's Last Name Suffix DecedenYs First Name M I HASTINGS JOAN L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I HASTINGS PAUL F Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ' ' REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW � 1. Original Return � 2. Supplemental Return � 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of � 5. Federal Estate Tax Return Required death after 12-12-82) � 6. Decedent Died Testate � 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes (Attach Copy ef Will) (Attach Copy of Trust.) ❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 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 TO: Name Daytime Telephone Number ELIZABETH P . MULLAUGH 717-237-5243 REGISTEI�Of WILLS USE Oa1LY -=C' _.- _�� _ _-_ _r ;-*-� ,�-� , "'" r--� First Line of Address _ - ''� .�-j �,,. ��:.:a ' �_ 100 PINE STREET -`-"�- �` , `:_:' K--, � -;-, _ _� Second Line of Address l` - r>C ; `J•�_... ..s. `��.-. ::',. ... —p_j P - 0 • B0X 1166 �-�-�=�" �,, ;_ ;-; �-�ATE FILED " � 'T� City or Post Office State ZIP Code - Q r,� "�'t HARRISBURG PA 171081166 Correspondent's e-mail address: E M U L L A U G H a�M W N • C 0 M Under penalties of pery'ury, 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 pers al representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS 1631 BRIDGE STREET, NEW CUMBERLAND, PA 17070 SIGNATURE OF PREPARER OTHER THAN E � D E MCNEES WALLACE & NURIC C � / ADDRESS P • 0 . BOX 1166 RRISBURG 17108-1166 PLEASE USE ORIGINAL FORM ONLY Side 1 � 15 0 5 61118 5 oMasa�s.000 15�5 61118 5 J lit0 � 1505611285 REV-1500 EX(FI) DecedenYs Social Security Number oecedent's Narr�e H A S T I N G S J 0 A N L RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . �. 6 2 2,3 3 6 •0 0 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2. � • Q Q 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , 3. Q -Q Q 4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , q. 9],,4 9 2 • 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. Q • Q Q 6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , 6. 4 6,5 2 5• �� 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested . . . . 7. I,,2 2 9,8 0 8 � 0 0 8. Total Gross Assets(total �ines 1 through 7) , , , , , , , , , , , , , , , , , , g 1,9 9 0,161 • 0 0 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. $],�7 8 3 • 0� 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , , . . 10. 1,7 9 5•�� 11. 7otal Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , ��. S 3,5 7 8 • �� 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , �2. ],,9 3 6,5 8 3 • �� 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , �3. � - �� 14. Net Value Subject to Tax(Line 12 minus Line 13) , , , , , , , , , , , , , , , �4. ],,9 3 6,5 8 3 • �� TAX CALCULATION -SEE INSTRUCTIONS FOR APP�ICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers un�ier Sec.9116 (a)(1.2)X.O� 12,127 • 00 �s. 0 • 00 16. Amount of Line 14 xable at�inealratex.o4� 1�902�184 -00 �s. 85�598 • 00 17. Amount of Line 14 taxable atsiblingrateX.12 22,271 • 00 ��. 2,673 • 00 18. Amount of Line 14 taxable at collateral rate X.15 0 -0 0 18. 0 • 0� 19. TAXDUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 88,271 • 0� 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ $Id@ 2 � 15�5611285 1505611285 � OM4648 3.000 _:_. .:.. , �: .! . .,: . ..._.. , -..�..:. � __ .:.;. . . . .� .-� .. . .. .. . ......< ... ... REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 0 6 2 9 DECEDENTS NAME HA TINGS J AN L STREET ADDRESS N UN CITY STATE ZIP NEW CUMBERLAND PA 17070- Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (�) 8 8,2 71 • 0 0 2. Credits/Payments A. Prior Payments 8 5�0 0 0 • 0 0 B. Discount � • �� Total Credits(A+B) (2) 8 5�� • �� 3. Interest (3) � •0� 4. if Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in box on Page 2,Line 20 to request a refund. (4) 0 • �� 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 3�2 71 • �� Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . : ❑❑ a b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . ❑ � 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � � 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . 4. Did decedent own an individual retirement account, annuity,or other non-probate property,which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ � IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. Fw 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. Fw dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's sibiings 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. OM4671 2.000 REV-1502EX+(�p_�z) SCHEDULE A pennsylvania DEPN2'TMEPfi OF REVENUE INHERITANCE TAX RETURN REAL ESTAT E RESIDENTDECEDENT ESTATE OF: FILE NUMBER: Joan L Hastings 21 13 0629 All real property owned solely or as a tenant In common m ust be reported at Tair market value.Fair market value is d�ned as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointlyowned with right oi survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedenPs interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 116-118 Market Street, New Cumberland, Cumberland County, PA @ assessed value 114,500 assessed value $ 114,500.00 CLR 1.00 2 1631 Bridge Street, New Cumberland, Cumberland County, PA @ assessed Value 242,300 assessed value $ 242,300.00 CLR 1.00 3 240 W. Dauphin Street, Cumberland County, PA @ assessed value 83,100 assessed value $ 83,100.00 CLR 1.00 4 4748 Count Street, Harrisburg, Dauphin County, PA @ assessed value 182,436 assessed value $ 132,200.00 CLR 1.38 TOTAL (Also enter on Line 1,Recapitulation.) $ 622,336 zwasss z.000 If more space is needed, use additional sheets of paper of the same size. �, _:_ : _�� _ �,�-�„ � . � � _ ,� _ REV-1504EX+�g.�2� SCHEDULE C p@1111S�/IVa1111 CLOSELY-HELD CORPORATION, DEPARTMENi OF REVENUE INHERITANCETAX RETURN PARTNERSHIP OR RESIDENT DECEDENT SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Joan L Hastings 2113 0629 Schedule C-1 or C-2(including all supporting information)must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sde-proprietorships. ITEM NUMBER VALUE AT DATE NUMBER DESCRIPTION OF DEATH �• 1,000 Shares P. Hastings Corporation 0 Valuation per Brown Schultz Sheridan & Fritz dated November 1, 2013 TOTAL(Also enter on line 3,Recapitulation) $ Q zwass�z.000 (If more space is needed,insert additional sheets of the same s¢e) r � . ��..�..�,. ,,� �.�� _�, REV-1507 EX+(698) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES&NOTES INHREERS DENT D EDENTRN RECEIVABLE ESTATE OF FI�E NUMBER Joan L HastinQS 21 13 0629 All property Jointlyowned with right of survlvorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 27,274.7 Par HET Enterprises LLC 6� promissory note dtd 7/1/2005 27,275 2 27,500 Par HET Enterprises LLC 6� promissory note dtd 9/30/2005 27,500 3 19,391.97 Par HET Enterprises LLC 6$ promissory note dtd 12/1/2005 19,392 4 17,325 Par P Hastings Corp. 6�k promissory note dtd 1/1/2001 17,325 TOTAL(Also enter on line 4,Recapitulation) $ gl,4 92 3wa6AC 1.000 (If more space is needed,insert additional sheets of same size) REV-1509 IX+(Ot-10) pennsylvania SCHEDULE F DEPPRTMENT OF REVENUE INHERITANCE TAX RETURN JOINTLY-OW NED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUM BER: Joan L Hastings 21 13 0629 If an asset became jointly owned within one year of the decedenYs date of death,it must be reported on Schedule G SURVNING JOINTTBJANT(S)NAWE(S) ADDRESS R�ATIONSHIPTO DEC�B�fi A Hastings, Gary A 451 Kennedy Lane, Dauphin, PA 17018 Son B Hastings, Paul F 1631 Bridge Street, New Cumberland, PA 17070 Surviving Spouse C Lewis, Roberta R 1631 Bridge Street, New Cumberland, PA 17070 Sister-in-law JOINTLY OWNED PROPERTY: �TTER �� DESCWPIION OF PROPBZN %OF QATE OF DEATH �T� FOF2 JOINT MADE INCLUDE NAAE OF FINANCIAL INSTITl1TI0N AND BANK FCCWNT NUA�HER OR SIMLAR ��OF�ATM ��rS VALUE OF PXAVBER TENPNT JOINT IOENTI%INGNU�+HER.ATTACMOEEOFORJqNTLYHELDREALESTATE. VALUEOFASSET IMBZEST DEC�B�IT�SIMII2EST 1 C 2/4/2011 Integrity Bank Checking Account #203026033 23,646 50.0000 11,823 Interest accrued to 4/18/2013 1 0 2 BA 10/15/201 Metro Bank Checking Accoun #512030115 72,761 33.3333 24,254 3 C 2/25/2011 Santander Bank Checking Account #771030797 20,896 50.0000 10,448 TOTAL (Aiso enter on Line 6, Recapitulation) S 4 6,525 swasne z.000 If more space is needed, use additional sheets of paper of the same size. REV-1510EX+(08-09) SCHEDULE G pennsylvania DEPARITAENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCETAX RETURN MISC.NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Joan L Hastinas 21 13 0629 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. DESCRIPl10N OF PROPERIY ITEM INCLlDE7}fWNAEOFTFETWUJSFEREE,TFEIRRFIATIONSHPTODECEDEMArD DATEOFDEATH %OFDECD'S EXCLUSION TAXABLE NUMBE 7�ELV+�EOF7W�FRATTMHACOPYOFThEDEEDFORREALE5TATE. VALUEOFASSET INTEREST IFAPPLICABLE VALUE �• 33� interest in Hastings & Elscheid LLC gifted on 09/30/2012 within a year of death 157,239 100.0000 9,000 148,239 Gary A. Hastings, Son, 1/3 Dona H. Elscheid, Daughter,l/3 Jodi R. Taylor, Daughter, 1/3 2 25� interest in HET Energy gifted on 09/30/2012 within a year of death 232,395 100.0000 0 232,395 Gary A. Hastings, Son, 1/3 Dona H. Elscheid, Daughter,l/3 Jodi R. Taylor, Daughter, 1/3 3 25� interest in P Hastings LLC gifted on 09/30/2012 within a year of death 2,088 100.0000 0 2,088 Gary A. Hastings, Son, 1/3 Dona H. Elscheid, Daughter,l/3 Jodi R. Taylor, Daughter, 1/3 4 25� interest in HET Enterprises LLC gifted on 09/30/2012 within a year of death 847,086 100.0000 0 847,086 Gary A. Hastings, Son, 1/3 Dona H. Elscheid, Daughter,l/3 Jodi R. Taylor, Daughter, 1/3 TOTAL(Also enter on line 7,Recapitulation)$ 1 229 808 If more space is needed,use additional sheets of paper of the same size. 9W48AF 2.000 REV-1511 EX+(16-09) SCHEDULE H pennsylvania DEPARTMENiOF REVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENTDECEDENT ESTATE OF FILE NUMBER Joan L Hastings 21 13 0629 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: � Parthemore Funeral & Cremation Services, Inc. Funeral Expense 10,807 Total from continuation schedules . . . . . . . . . 11 B. ADMINISIRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 14,500 3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach e�lanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 395 6. Tax Return Preparer Fees: 7. 1 Brown Schultz Sheridan Fritz Preparation Fee for Fiduciary Income Tax Returns 650 Total from continuation schedules . . . . . . . . . 25,420 TOTAL(Also enter on Line 9,Recapitulation) $ 51 783 swasAC 2.00o If more space is needed, use additional sheets of paper of the same size. Estate of: Joan L Hastings 21 13 0629 Schedule H Part 1 (Page 2) Item No. Description Amount 2 Flowers for the Church 11 Total (Carry forward to main schedule) 11 Estate of: Joan L Hastings 21 13 0629 Schedule H Part 7 (Page 2) 2 1631 Bridge Street, New Cumberland Property Real Estate Taxes 2,153 3 1631 Bridge Street, New Cumberland Property Contracts 2,950 4 1631 Bridge Street, New Cumberland Property Repairs to property 3,695 5 1631 Bridge Street, New Cumberland Property Sewer and Trash expenses 215 6 1631 Bridge Street, New Cumberland Property Fire Department 52 7 1631 Bridge Street, New Cumberland Property Trash removal 77 8 240 W. Dauphin Street, New Cumberland Property Real Estate Taxes 882 9 240 W. Dauphin Street, New Cumberland Property Repairs to property 218 10 240 W. Dauphin Street, New Cumberland Property License Fee 25 11 240 W. Dauphin Street, New Cumberland Property Trash removal 140 12 118 Market Street, New Cumberland Property Real Estate Taxes 52� 13 118 Market Street, New Cumberland Property Homeowner's Insurance 254 14 116 Market Street, New Cumberland Property Real Estate Taxes 52� 15 116 Market Street, New Cumberland Property Homeowner's Insurance 254 16 4748 Count Street, Harrisburg Property Real Estate Taxes 2,960 17 4748 Count Street, Harrisburg Property Repairs to property 2��95 Total (Carry forward to main schedule) 17,724 _ . ___ Estate of: Joan L Hastings 21 13 0629 Schedule H Part 7 (Page 3) 18 4748 Count Street, Harrisburg Property Trash removal 442 19 4748 Count Street, Harrisburg Property Sewer expense 2,160 20 4748 Count Street, Harrisburg Property Water service 2,482 21 MeNees Wallace & Nurick LLC Costs: Probate Fees $ 433.50 Legal Adv. Exp. 225.00 Photocopy Exp. 21.60 680 22 4748 Count Street, Harrisburg Property Electric service 306 23 116 Market Street, New Cumberland Property Sewer expense 346 24 118 Market Street, New Cumberland Property Sewer expense 626 25 240 W. Dauphin Street, New Cumberland Property Sewer Expense 275 26 1631 Bridge Street, New Cumberland Property Sewer expense 129 27 Cumberland County Register of Wills Additional Fee for Letters 250 Total (Carry forward to main schedule) 7,696 _ _ . REV-1512EX+�,2_,2, SCHEDULE I pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCETAXRETURN MORTGAGE LIABILITIES 8� LIENS RESIDENi DE�DENT ESTATE OF FILE NUMBER Joan L Hastings 21 13 0629 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 �• Brown Schultz Sheridan Fritz Preparation Fee for 2012 Gift Tax Return 1,795 TOTAL(Also enter on Line 10,Recapitulation) $ 1 795 zwasa,H z.000 If more space is needed,insert additional sheets of the same size. REV-1513EX+(01-10) SCHEDULE J pennsylvania DEPARTMEPfi OF REVENUE BEN EFI CIARI ES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joan L Hastin s 21 13 0629 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).j �. Paul F. Hastings 1631 Bridge Street New Cumberland, PA 17070 Metro Bank Checking Account #512030115 Inventory Value: 12,127 Disclaimed his interest in the Estate and Trust created under the Will Surviving Spouse 12,127 ENTER DOLLAR AMOUNTS FOR DISTRIBU710NS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. �� NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISIRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 swasAi 2.00o If more space is needed,use additional sheets of paper of the same size. . Estate of: Joan L Hastings 21 13 0629 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 2 Gary A. Hastings 451 Kennedy Lane Dauphin, PA 17018 33� interest in Hastings & Elscheid LLC gifted on 09/30/2012 within a year of death Inventory Value: 49,423 25� interest in HET Energy gifted on 09/30/2012 within a year of death Inventory Value: 77,457 25$ interest in P Hastings LLC gifted on 09/30/2012 within a year of death Inventory Value: 696 25$ interest in HET Enterprises LLC gifted on 09/30/2012 within a year of death Inventory Value: 282,334 Metro Bank Checking Account #512030115 Inventory Value: 12,127 One Third of Residue: 220,083 Son 642,120 Estate of: Joan L Hastings 21 13 0629 Schedule J Part 1 (Page 3) Item No. Description Relation Amount 3 Dona H. Elscheid 684 Fishing Creek Road New Cumberland, PA 17070 33� interest in Hastings & Elscheid LLC gifted on 09/30/2012 within a year of death Inventory Value: 49,408 25� interest in HET Energy gifted on 09/30/2012 within a year of death Inventory Value: 77,480 25$ interest in P Hastings LLC gifted on 09/30/2012 within a year of death Inventory Value: 696 25� interest in HET Enterprises LLC gifted on 09/30/2012 within a year of death Inventory Value: 282,418 One Third of Residue: 220,083 Daughter 630,086 Estate of: Joan L Hastings 21 13 0629 Schedule J Part 1 (Page 4) Item No. Description Relation Amount 4 Jodi R. Taylor 95 Millers Gap Road Enola, PA 17025 33� interest in Hastings & Elscheid LLC gifted on 09/30/2012 within a year of death Inventory Value: 49,408 25� interest in HET Energy gifted on 09/30/2012 within a year of death Inventory Value: 77,457 25� interest in P Hastings LLC gifted on 09/30/2012 within a year of death Inventory Value: 696 25� interest in HET Enterprises LLC gifted on 09/30/2012 within a year of death Inventory Value: 282,334 One Third of Residue: 220,083 Daughter 629,978 5 Roberta R. Lewis 1631 Bridge Street New Cumberland, PA 17070 Integrity Bank Checking Account #203026033 Inventory Value: 11,823 Accrued: 0 Santander Bank Checking Account #771030797 Inventory Value: 10,448 Sister-in-law 22,271 Last Will and Testament LAST WILL AND TESTAMENT OF JOAN L. HASTINGS I, JOAN L. HASTINGS, of New Cumberland, Cumberland County, Pennsylvania, make this Will, hereby revoking all my former Wilis and Codicils. ARTICLE ONE TANGIBLE PERSONAL PROPERTY § 1.1 I bequeath all my tangible personal property, inciuding by way of illustration but not by way of fimitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my husband, PAUL F. HASTINGS ("My Husband"), if he survives me. If My Husband does not survive me, I bequeath all such property to my children, GARY A. HASTINGS ("Gary"), DONA H. ELSCHEID ("Dona"), and JODI R.TAYLOR ("Jodi"), (collectively, "My Children"), living at my death,to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among My Children, they shall take alternate turns selecting individual items with my oldest Child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. § 1.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. § 1.3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. {A762296:} ARTICLE TWO SPECIFIC BEQUEST § 2.1 I bequeath to my issue who survive me, per stirpes, any life insurance policy that I own which insures the life of My Husband, including the cash surrender value of any such life insurance policy. ARTICLE THREE MARITAL TRUST § 3.1 If My Husband survives me, I devise and bequeath to my Trustee herein named, an amount equal to the value of my probate estate (determined on the basis of the values finally determined for federal estate tax purposes), other than property passing under the foregoing provisions of this Will, reduced by an amount, if any, needed to increase my taxable estate so that the federal estate tax as finally determined, after taking into consideration my adjusted taxable gifts, will equal my unified credit(the applicable credit amount), the credit for property previously taxed and the state death tax credit (if then in effect and to the extent that the use of said credit does not result in an increase in the state death taxes otherwise payable) available against such tax, assuming that an election were made to qualify all qualified terminable interest property, other than the trust provided for under Article Four of this Will, for the federal estate tax marital deduction whether or not such election is actually made. This trust, to be known as the Marital Trust, may be composed of cash, of property in kind or partly of cash and partly of property in kind, and shall be funded only with property which qualifies for the federal estate tax marital deduction in my estate, valued at the date of distribution, and which, to the extent other property is available, shall not include property for which a foreign death tax credit is available. The Marital Trust shall be administered and distributed in accordance with the following provisions of this Article Three: {,n�s22ss:} -2- § 3.1.1 The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Husband. § 3.1.2 The Trustee may also distribute to or for the benefit of My Husband so much of the principal of the trust property as the Trustee shall from time to time deem necessary or proper for My Husband's health, maintenance and support, taking into account other available funds, including My Husband's individual assets. § 3.1.3 Upon the death of My Husband: § 3.1.3.1 The Trustee shall pay any accrued or undistributed net income to My Husband's personal representative and shall also pay to My Husband's personal representative or directly to the taxing authority, from the principal of the trust property, the additional amount of estate taxes, inheritances taxes, transfer taxes and other taxes of a similar nature, and all interest and penalties with respect to any such taxes, attributable to the inclusion of the value of this trust in My Husband's estate for such tax purposes; and §3.1.3.2 The Trustee shall then distribute the balance of the trust property in accordance with the provisions of Article Five hereof. ARTICLE FOUR RESIDUARY UNIFIED CREDIT TRUST §4.1 If My Husband survives me, I devise and bequeath to my Trustee, herein named, all of the rest, residue and remainder of my estate to be held for the benefit of My Husband in trust, in accordance with the following provisions of this Article Four: §4.1.1 The Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and, during the life of My Husband, the Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of My Husband. §4.1.2 The Trustee may also distribute to or for the benefit of My Husband, so much of the principal of the trust property as the Trustee shall from {A�s22ss:} - 3- � .� � � -, .� ,�. time to time deem necessary or proper to adequately provide for My Husband's health, maintenance and support, taking into account other available funds, including My Husband's assets; provided, however, no such distribution shall be made until all assets held in the trust created by Article Three of this Will are first expended or exhausted. §4.1.3 Upon the death of My Husband, the Trustee shall distribute the balance of the trust property in accordance with the provisions of A�ticle Five hereof. ARTICLE FIVE UPON THE DEATH OF THE SURVIVOR OF MY HUSBAND AND ME § 5.1 Upon my death, if My Husband does not survive me or to the extent My Husband is deemed to have predeceased me as a resuft of a valid disclaimer, or if My Husband survives me, then upon My Husband's death, all assets not otherwise disposed of by this Will or to be distributed in accordance with this Article Five shall be distributed to my then living issue, per stirpes, subject to being held in trust in accordance with the provisions of Article Six hereof. ARTICLE SIX TRUST FOR BENEFICIARY UNDER TWENTY-EIGHT YEARS OF AGE § 6.1 Except as otherwise may be provided in this Will, if any beneficiary is entitled to receive a mandatory distribution of property from my estate or from any trust created by this Will and is under twenty-eight (28)years of age, I devise and bequeath such property to my Trustee, herein named, or l direct that such property be held by my Trustee in continued trust, as the case may be, for the benefit of such beneficiary, in trust, in accordance with the following provisions of this Article Six: §6.1.1 While each such beneficiary is under twenty-one (21)years of age, the Trustee shall hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of such beneficiary {A�sz2ss:> -4- so much of the net income and, if the net income is insufficient, so much of the principal of the trust property as the Trustee shali from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education, including college and graduate education, and professional, vocational ar technical training. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. § 6.1.2 After such beneficiary attains twenty-one (21)years of age, the Trustee shall continue to hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall distribute the net income in quarter- annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of such beneficiary. § 6.1.3 In addition to the foregoing, after such bene�ciary attains twenty-one (21)years of age, the Trustee may distribute to or for the benefit of such beneficiary so much of the principal of the trust property as the Trustee shall from time to time deem necessary or proper for such beneficiary's health, maintenance, suppo�t and complete education, including college and graduate education, and professional, vocational or technical training, and to assist such beneficiary with his or her reasonable wedding expenses, in the purchase of a principal residence and in the establishment of a profession or of a business considered a good risk by the Trustee, taking into account other available funds, including such beneficiary's assets. §6.1.4 At any time after such beneficiary attains twenty-two (22)years of age and prior to attaining twenty-five (25)years of age, such beneficiary may withdraw such sums as do not exceed one-third (1/3)of the market value of the principal of his or her trust as constituted on his or her twenty-second (22nd) birthday, or if his or her trust is established on or after his or her twenty-second (22nd) birthday, such sums as do not exceed one-third (1/3) of the market value of the principal of his or her trust as constituted on the establishment thereof. §6.1.5 At any time after such beneficiary attains twenty-five (25)years of age and prior to attaining twenty-eight (28)years of age, such beneficiary may withdraw such sums as do not exceed one-half(1/2)of the market value of the principal of his or her trust as constituted on his or her twenty-fifth (25th) birthday, or if his or her trust is established on or after his or her twenty-fifth (25th) birthday, such sums as do not exceed one-half(1/2)of the market value of the principal of his or her trust as constituted on the establishment thereof. § 6.1.6 At any time after such beneficiary attains twenty-eight (28)years of age, such beneficiary may withdraw any or all of the principal of his or her trust. (A�szzss:} - 5- §6.1.7 If such beneficiary dies before the complete termination of his or her trust, the Trustee shall distribute the property then held in trust as follows: § 6.1.7.1 If the beneficiary's trust is a Non-GST Exempt Trust as defined in § 8.2.13 herein, the Trustee shall distribute the property then held in trust for such beneficiary to such persons or entities (including the beneficiary's estate), in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last Will may appoint by specific reference to this general power of appointment. Any property not so appointed shall be divided into shares and distributed to the beneficiary's issue then living, per stirpes, or, if none, to the issue then living of the parent of such beneficiary who was a descendent of mine, per stirpes, or if none, to my issue then living, per stirpes, and in all circumstances subject to being held in continued trust in accordance with the provisions of this Article Six. §6.1.7.2 If the beneficiary's trust is a GST Exempt Trust as defined in § 8.2.13 herein, the Trustee shall distribute the property then held in trust for such beneficiary to such of my issue other than the beneficiary in such amounts and upon such trusts, terms and conditions as the beneficiary by his or her last Will may appoint by specific reference to this special power of appointment. Before exercising such special power of appointment, I request that the beneficiary seek counsel regarding the generation- skipping transfer tax effects of such exercise. Any property not so appointed shall be divided into shares and distributed to the beneficiary's issue then living, per stirpes, or, if none, to the issue then living of the parent of such beneficiary who was a descendant of mine, per stirpes, or, if none, to my issue then living, per stirpes, and in all circumstances subject to being held in continued trust in accordance with the provisions of this Article Six. ARTICLE SEVEN APPOINTMENT OF FIDUClAR1ES § 7.1 I appoint My Husband as Executor of this Will. If My Husband is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint My Children, Gary, Dona and Jodi, as successor CaExecutors. If any of them is unable or unwilling to act or {a�s22ss:} _ g _ continue to act, for any reason whatsoever, the vacancy shall not be filled and the other then serving Co-Executor(s) shall act or continue to act as Co-Executor or sole Executor or Executrix, as the case may be. All references herein to the "Executor"shall mean my originally appointed Executor or my successor Co-Executors, Executor or Executrix, as the case may be. § 7.2 I appoint My Children, Gary, Dona and Jodi (each, an "individual Trustee"), as Co-Trustees of any trust created by this Will. If any individual Trustee is unable or unwilling to act or continue to act, for any reason whatsoever, the vacancy shall not be filled and the other then serving individual Trustee(s)shall act or continue to act as individual Trustee(s). The individual Trustee(s) may but shall not be required to appoint a corporate Co-Trustee to serve with them. § 7.3 Co-Trustees shall act by majority vote. § 7.4 Any Trustee serving hereunder may resign at any time, for any reason whatsoever, without court approval. If as a result of the resignation of a corporate Trustee there is a complete vacancy in the office of corporate Trustee, the then serving individual Trustee(s) shall have the right to appoint a corporate Trustee. § 7.5 If at any time hereunder there is no individual Trustee then serving, the corporate Trustee shall serve as sole Trustee. § 7.6 If at any time hereunder there is a complete vacancy in the office of Trustee, then the then income beneficiaries of all trusts hereunder(or their natural or legal guardians) by majority vote shall immediately appoint a corporate Trustee to succeed to that position. § 7.7 The individual Trustee(s) may by unanimous vote remove any then serving corporate Trustee. If at any time hereunder there is no individual Trustee(s) then serving, the then income beneficiaries of all trusts hereunder(or their natural or legal guardians) by unanimous vote shall have the right to remove any corporate Trustee for any reason {,a�szzss:p _ 7_ i whatsoever; provided that the then income beneficiaries of all trusts hereunder(or their natural or legal guardians) shall by majority vote immediately appoint a substitute corporate Trustee to succeed to that position. § 7.8 Any corporate Trustee(s)shall not be related or subordinate to the parties appointing it within the meaning of§ 672 of the Internal Revenue Code. § 7.9 Any corporate Trustee shall be a financial institution with fiduciary powers. § 7.10 All references herein to the "Trustee" shall mean the originally appointed Trustees or the successor Trustee(s), as the case may be. § 7.11 I appoint the then serving Trustee as Guardian of the estates of any minor beneficiaries under this Will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college and graduate education, and professional, vocational or technical training, without securing a court order. ARTICLE EIGHT POWERS OF FIDUCIARIES § 8.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. § 8.2 Any such fiduciary shall have, without restriction or qualification, all powers given by law, including without limitation those under the Pennsylvania Probate, Estates and Fiduciaries Code, and in addition the following powers: § 8.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate�duciary or its holding company, without restriction {a�sz2ss:} - 8 - to legal investments; provided, however, if any property that forms a part of the principal of the trust established by Article Three of this Will is unproductive, My Husband may at any time and from time to time by a written notice require the Trustee of said trust either to make any or all of such property productive or to convert such property within a reasonable time after the Trustee receives such notice. § 8.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security. § 8.2.3 To borrow money from any person, including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property. § 8.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery. § 8.2.5 To engage in litigation and compromise, arbitrate or abandon claims. § 8.2.6 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between income and principal, such apportionment to be made so as to balance fairly the interests of any income beneficiary and the remaindermen. §8.2.7 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values. § 8.2.8 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby. § 8.2.9 To join with My Husband or his personal representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring him or his estate to indemnify my estate against liability for the tax attributable to his income, and to consent, for federal gift tax purposes, to having gifts made by My Husband during my lifetime treated as having been made half by me. {A7s22ss:} - g _ § 8.2.10 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof. § 8.2.11 Following the death of My Husband, to terminate any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries; provided, however, no Trustee shall participate in any decision to terminate such trust if by reason of such termination such trustee could receive a distribution of trust property from such trust as aforesaid. The receipts and releases of the distributee(s) will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent,without notice to them and without the necessity of filing an account in any court. §8.2.12 To merge, after the death of My Husband any trust created hereunder with any other trust or trusts created by me or My Husband under will or deed, if the terms of any such trust are then substantially similar and held for the primary benefit of the same person or persons, and if such merger shall not cause any adverse income, estate or generation skipping transfer tax consequence. § 8.2.13 To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Section 2631(a)of the Internal Revenue Code ("My GST Exemption"), to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death. Similarly, My Husband's executor may allocate a portion or all of My Husband's exemption ("My Husband's GST Exemption")from generation skipping transfer tax to property held hereunder of which My Husband is deemed transferor. Any such election or allocation shall be binding upon the Trustee and any beneficiary of any trust created hereunder. The Trustee is directed to divide any trust created under this Will into two (2)or more separate trusts, if necessary, to segregate the portion or portions of the trust or trusts created hereunder over which My GST Exemptivn or My Husband's GST Exemption has been allocated (the "GST Exempt Tn.ists")from the portion or portions of the trust or trusts created hereunder over which neither My GST Exemption nor My Husband's GST Exemption has been allocated (the "Non-GST Exempt Trusts"); provided, however, that any such separated trusts shall be held, administered and disposed of in accordance with the terms hereunder as identical trusts in all other respects, except as provided in § 6.1.7 above. {aaszzss:? - 10 - §8.2.14 To file the appropriate election in accordance with Section 2056(b)(7)(B)(v)of the Internal Revenue Code to designate whatever portion of the trust established in Article Three of this Will that the Executor, in the Executor's sole discretion, determines should qualify for the marital deduction. In making this determination, the Executor is directed to consider the present and projected financial requirements of My Husband, the expected period of survivorship of My Husband and the assets that have passed to My Husband other than under the provisions of this Will. If the Executor does not make an election pursuant to Internal Revenue Code Section 2056(b)(7)(B)(v) with respect to all of the assets held in trust under Article Three hereof, the respective trust estates thereunder may be divided into separate trusts pursuant to the terms of the election and such division shall be based upon the fair market value of the assets comprising the respective trusts at the time of the division. ARTICLE NINE PROVISION FOR TAJCES § 9.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax(solely for the purposes of this Article, "Death Taxes"), and any penalties thereon, shall be paid by the Executor as follows: (a) if My Husband survives me, all such Death Taxes and penalties shall be paid out of the principal of the property, if any, disclaimed by My Husband and, if none or to the extent such disclaimed property is insufficient, from the principal of that portion of my estate disposed of by Article Four of this Will; and (b) if My Husband does not survive me, all such Death Taxes and penalties shall be paid from the principal of that portion of my estate disposed of by Article Five of this Will. All interest with respect to any such Death Taxes and penalties shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor. My Executor shall not make apportionment among or seek reimbursement from the beneficiaries, recipients or owners of such property for any such Death Taxes, penalties or interest. Notwithstanding any provision {a�szzss:y - 11 - of this Article Nine to the contrary, the Executor shall not pay any such Death Taxes, penaities or interest attributable to any property included in my estate solely because of a power of appointment thereover that I possess but have not exercised or any qualified terminable interest property. ARTICLE TEN PROVISION FOR QEBTS AND EXPENSES § 10.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate (solely for the purpose of this Article, "Debts and Expenses"), shall be paid as follows: (a) if My Husband survives me, all such Debts and Expenses shall be paid out of the principal of the property, if any, disclaimed by My Husband and, if none or to the extent such disclaimed property is insufficient, from the principal of that portion of my estate disposed of by Article Four of this Will; and (b) if My Husband does not survive me, all such Debts and Expenses shall be paid from the principal of that portion of my estate disposed of by Article Five of this Will. ARTICLE ELEVEN BUSINESS INTERESTS § 11.1 In the event any business interest should be an asset of my estate, whether the same involves a proprietary interest, a partnership interest, a membership interest or stock in a closely held corporation, whether wholly owned, controlled by me or owned in substantial part by me, I authorize the Executor and Trustee, as the case may be (hereinafter referred to as the fiduciaries), subject to the terms of any agreement I may have made for the sale of my interests, to continue said business until such time as the fiduciaries shall deem it advisable to sell, to liquidate or to distribute the same in kind. With respect to any sale or exchange of the {A�s22ss:} - 12- stock of any such business interest and in the absence of any such agreement entered into by me prior to my death, I direct the fiduciaries to consider and to determine the appropriateness of a sale or redemption of such stock in accordance with Section 303 of the Internal Revenue Code to the business entity and a possible deferral of federal estate tax payments under Section 6166 of the Internal Revenue Code. It is my desire that to the extent possible any business interest that I may own at the time of my death be continued or disposed of only in an orderly manner so as to maximize the proceeds of any disposition. If an election under the foregoing provisions will effect such desire, the fiduciaries are encouraged to pursue such election if the fiduciaries deem such election also to be in the best interests of my estate and the beneficiaries thereof. The fiduciaries shall have all rights and powers in connection with such business as I had when living, including specifically the power at any time and from time to time to operate or to join in the operation of the same as a going concern, to form or to reform a general or limited partnership or limited liability company, to incorporate or to reincorporate and to liquidate or to sell the same or any part thereof as the fiduciaries deem it advisable for the best interests of my estate and of the beneficiaries thereof without the necessity of any order of court and without any liability for Ioss resulting from the operation of said business except when such loss is the result of gross negligence or fraud on the part of the fiduciaries. ARTICLE TWELVE MISCELLANEOUS PROVISIONS § 12.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internaf Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. {A�szzss:} - 13 - _ � t. ��. �.�� .,� � �,. �,�,_.,�,. � . § 12.2 If My Husband and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if My Husband had survived me. If any person other than My Husband and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if such person had predeceased me. § 12.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created by this Will, if such distribution may be made in whole or in part to a person other than My Husband who is then a Trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. § 12.4 Whenever a fiduciary is directed to distribute prope�ty to or for the benefit of any beneficiary who is under(a) twenty-five (25) years of age, or(b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in such fiduciary's sole discretion exercised in good faith), the fiduciary may distribute such property to the person who has custody of such bene�ciary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary,whether then serving or selected and appointed by the fiduciary (including the fiduciary), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act to be held until such beneficiary reaches twenty- five (25) years of age, may distribute such property to the guardian of such beneficiary's estate, {A�s22ss:} - 14- may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply),without liability on the part of the fiduciary to see to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. § 12.5 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts,debts, engagements, liabilities or torts of such beneficiary now or hereafter made, contracted, incurred or committed, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. § 12.6 An individual fiduciary shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the fiduciary waives compensation. A corporate�duciary shall be compensated by in accordance with its fee schedule as in effect at the time the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. I authorize a corporate fiduciary to charge additional fees for services it provides to my estate or a trust hereunder that are not comprised within its duties as fiduciary, for example, a fee charged by a mutual fund it administers in which my estate or a trust hereunder invests, or a fee for providing an appraisal, or a fee for providing corporate finance or investment banking services. I also recognize that a corporate fiduciary may charge separately for some services comprised within its duties as such fiduciary, for tA7s2zss:} - 15- , .., . , � . :,, � _ . - ._ �,.�. � :m . .� example a separate fee for investing cash balances or preparing tax returns. Such separate charges shall not be treated as improper or excessive merely because they are added on to a basic fee in calculating total compensation for senrice as fiduciary. Compensation received by the individual Trustee(s)shall not diminish the compensation of a corporate Trustee. § 12.7 No rule of law against self-dealing, divided Ioyalty, or conflict of interest shall be applied to render any transaction effected by the Trustee void, voidable, or otherwise subject to attack solely for violation of such rule, nor shall the Trustee incur any liability, nor shall any Trustee commissions for acting hereunder be reduced, solely for violation of such rule. Any transaction that involves self-dealing, divided loyalty, or conflict of interest by the Trustee shall be judged by the rules of law that would apply to the same transaction at arm's length between strangers free of any element of self-dealing, divided loyalty, or conflict of interest. By way of i�lustration, and not of limitation, the Trustee is authorized, without giving any notice required by statute, to: . § 12.7.1 Employ and compensate any Trustee or any affiliate as broker, agent, or professional advisor for any purpose. § 12.7.2 Borrow from any commercial department of any corporate Trustee or any affiliate at current interest rates. § 12.7.3 Buy, retain, and sell any debt or equity security issued or underwritten by any corporate Trustee or any affiliate and any debt security secured, supported, and/or otherwise enhanced by a letter of credit issued by any corporate Trustee or any affiliate. § 12.7.4 Buy, retain, and sell any security of any investment company or trust registered under the Investment Company Act of 1940 to which any corporate Trustee or any affiliate renders services for compensation. § 12.7.5 Buy property from or sell property to any beneficiary or Trustee acting hereunder or otherwise on arm's length terms. {A�s2zss:} - 16- An "affiliate" means any entity that owns, directly or indirectly, an interest in any corporate trustee, any entity in which any corporate Trustee owns an interest, directly or indi�ectly, and any entity in common control with any corporate Trustee. § 12.8 Notwithstanding any other provision of this Will, upon the expiration of twenty-one (21)years after the death of the last survivor of My Husband and my issue living at my death,the trusts created by this Will shall forthwith terminate and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust properry in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 14th day of December, 2007. d� . (SEAL) J AN L. HASTINGS Signed, sealed, published and declared by the above named JOAN l.. HASTINGS, as and for her Last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. :.-- - Residing at _ _�� ...� , T �.,. �� ,�,�,�a Cll,.;i.�re,,� Residing at a�'�c � 1a C {A�s22ss:} - 17 - COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF DAUPHIN : We, JOAN L. HASTINGS, the testatrix, �� Z��'��"` P /�'��t wf� and /�'�a.z,;� C��s r+�' , the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will; that the/testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to the best of his or her knowledge the testatrix was at that time eighteen (18)years of age or older, of sound mind and under no constraint or undue influence. � J AN L. HASTINGS ess �� •��w�ll�u�`W� W itness Subscribed, sworn to and acknowledged before me by JOAN L. HASTINGS, the testatrix, and subscribed and sworn to before me by ��iy�� P f'�dle�q� and �K��- G� f�� , the witnesses, this 14th day of December, 2007. � �• �t/-�— Notary Public (SEAL) COMMOiVW'4iE�LTIi,t�1�„M^s:,�y_n;�yLVANIA Notari�l 8eaf Marianne H.Acri,Notary Public City of Harrisburg,Dauphin County MY�ommtssfon Expires June 10,2010 {A762296:} - 1$ - Disclaimer . __ J r`�'�\ t� �, �\,: ,� �� r�i ,r „-. ;._ IN RE: ; IN THE COURT OF COMMON PLEAS ESTATE OF JOAN L. HASTINGS : CUMBERLAND COUNTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION : N0: 21-13-0629 DISCLAIMER OF INTEREST IN ACCORDANCE WITH 20 PA C.S.A. § 6201, et seq• KNOW ALL MEN BY THESE PRESENTS, THAT: 1. Joan L. Hastings (the "Decedent") died on April 18, 2013, leaving a Last Will and Testament dated December 14, 2007 (the "Will") that was admitted to probate by i the Register of Wills of Cumberland County, Pennsylvania. ' 2. Pursuant to Article Four of the Will, the entire estate residue passes to a trust for ! the lifetime benefit of Paul F. Hastings (hereinafter referred to as the "Residuary � ! Unified Credit Trust"). Pursuant to Article Four, Section 4.1.2, Paul F. Hastings � ("Paul") is entitled to the following interests in the Residuary Unified Credit Trust: i - During Paul's lifetime, the net income shall be distributed in quar�gr-annua� �, installments; and � o " � � � rn w � ; � o - During Paul's lifetime, discretionary principal distributions for he�l� � � � a maintenance and support. z �, � ►�-, �':; � �,. . � ';� o -�� 3. Paul F. Hastings (the "Disclaimant") pursuant to Section 6201 et��?ofi;the� �-` `r� Probate, Estates and Fiduciaries Code, Pa. C.S.A. §6201-6207, and�he cc�mo,t�� ;� �� law of the Commonwealth of Pennsylvania, irrevocably disclaims;�+n� renouucesv, �a all of his interest in and entitlement from the Residuary. Unified Credit Trus��s �`` '�. detailed in this disclaimer. � 4. The Disclaimant has not received, and will not receive, any consideration in money or money's worth for such renunciation and disclaimer from any person or persons whose interest is to be accelerated or increased, or from any other person or persons. 5. This Disclaimer shall be filed with the Clerk of the Orphans' Court of Cumberland County, Pennsylvania, and a copy delivered to Paul F. Hastings, the Executor of the Decedent's Estate in accordance with 20 PA C.S.A. §6204. IN WITNESS WHEREOF, and intending to be legall bound hereby, the Disclaimant has executed this Disclaimer this�day of ?;� , 2013. Paut F. Hastings COMMONWEALTH OF PENNSYLVANIA : IA � : SS: COUNTY OF (��;.;�[�e�`Ck.r�� : � On this�day of , 2013, before me, a Notary Public, in and for said Commonwealth and County, personally appeared Paul F. Hastings, personally ; known to me to be the person whose name is subscribed in the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. , � • , � ,t/1 Notary Public � (SEAL) I COMMONWEALTH OF PENNSYLVANIA My Commission Expires: ��(;-/g �p/� Notarial5eal f Laura L.Kennedy,Notary Public � Newberry Twp.,York County My Commisslon Explres Feb.I8,2017 MEMBER,PENNSYLVANIA ASSpQATIpN OF NOTARIES Letter from Brown Schultz Sheridan & Fritz stating Valuation of P. Hastings Corporation �� , BROWN SCHULTZ SHERIDAN & FRlTZ � CFRTI'rI.F.D PUBLiC ACCOUN7ANTS ANq BUSINE55 ADVISORS � ,�A,u,<.n��rsw;;;�,,,. A Professional Corporation November 1,2013 Elizabeth P. Mullaugh MC Nees WaHace& Nurick, LLC 100 Pine Street Harrisburg, PA 17101 RE: Joan L. Hastings Dear Elizabeth: Based on internally generated financial statements that have not been compiled, reviewed or audited by my firm, I estimate the book value flf Joan L Hastings stock in P. Hastings Corporation to be$0. At December 31,2012,the Company had negative equity af approximately$36,400.00. Please Eet me know if you have any further questians for me. �i cerely, � � " (j��j�..-�.��. p � .�.`Yr�,r_t� �J �Pamefa J Bazelfa,CPA _ , u�......:: ��:� , 210 GRANDVIEW AVENUE,CAMP HIU., PFNNSYL.VANIA 17011 T:717JG1.71 71 F: 717.737.6655 241 GRANITE ttUN DR1VE,SUITE 110,LANCASTER,PENNSYIVANIA 17601 T: 717.581.1040 F: 717.581.1042 800.294.7360 www.bssf.com ., _, , , , , ,::,. � ,, � ,.� � .�,;, �� ,<:�� .� _ _ Promissory Notes Aug 27 2013 223PM P HASTWGS CORF'ORATIaN 7177630703 � 3 ; 1631 Bri�t Sbeet • • New Cumbalwd,PA 17070 . PhonO:717�671�0� • f+a�[: 7 f7fi71-S470 : �.� PROMISSORY NOTE Principal Aa�ouaC�7,274.7� D�tad:Jnly 1,20�5 Stste of Pen�sytvmia FOR VAL[JE jtECEIVED,tLe uude�aigoed l�aeby jointly aad eeveiallYPTa�e to pay to the arder of:JOAN L.HA5'TINCiS Locaecd at:]63 i HRIDC�E STREET�NEw Gv1tiIDBRLAiVD�pA 17070 TLe�m of:T�nty►Sevra 13ousand 7Vu�Himdred Seveuty Four poll�us and Seventy Cenbf Toge�t3�er with iateuert at tbe rtte ot`.S'�c Perceot{6'K)of the un�id Ual�mca Said aum m be p�id detnrmd. :c��r � OTE mLY bE j$EQi�s it a�l L1QXS�III W110�0 OL��Vi�IOUI p0II811}'.TI118 NOTE S�it '�'`��' u►y holder hercof.be immedi�ly due�nd psysbk upan the failure to rmte aay ",�w="; taeet due beaatader wit6in tbuty dsyt of ib du�dabe. �� # ' NOT,Q�hsll ba ia defiutt�p�d pLced with aa amaney far collectio�then the �� PiY alI raaonrble sttomey fees aad coots of colla�oiou.AR paya�s sl�all be eddn�s ae deoi�ted abcrve. "�x �i� TE abdl ttlae e�xt�e a aealed inetrummt md sLaU bo c�etroed,Bevetned tal enfaoed '.w;- te faxt appeanagr Tf�e uad�ed hereby e�oavbo thi�NOTE�e gtinc�pals and nat as SIGNED W THE PBES&NCE OF: � 8 HpRAp � HET ZN L1.0 C�AItY A.HAS7WGS,MANAGBR . . . . . . . . . . . . . . . . . . . . . . . Aug 27 2013 222PM P HASTINGS COFiPORATION 7177630703 page 2 ; 1631 Bridoe StrMt - Nerv Cun�rl�Cd.PA 1 TWU . . PFwac:7f7�671-S�f00 • Fut: T17�b71-5470 . . . :4�,� PROMI3SORY NOTE Priacipal Amaunt S27,S00.00 Dated;Sepbembea 30,20� 5�of Pe�ylvaaie �'O�t VALIIE AEC�IVED,the undcrai�nod hemb'Y?��Y�d aevaralty pro�srisc to pry to the orda o�JOAN L.HAS'IgiC�9 Locabed st:i 631 HRIDCiB STRBET,NSw C(J14�BRL.AND,PA 17070 Tha nan of:T`a�nty 3evaao�ouaand Pive Huadred Do1Lzs sod Z�o Cents Togaher adfh inbote�t at the ca�e of:Six Perceat(6%)of ti�e uapaid baleace.Said umo to be pa�id -.u�on dasnaad ' �% :��,� y '; t� OTE mry bo propaid,at aay fime�iu whole or ia part,without p�alty.Tbis NOTE aLal),at :�-:;:';j f any�olda h�O�be a�stely�u aad pxyabla npon 8�e faihue m m�loe aay ��'r=• taoeet�e hm+e+m�er within tbitty d�ys of itr doe da�e. :,��.. =;��a; �t ��,� ��::•.`"3'�: .��s.�'-R�' ' N018�aD be in defanh and placed wifh an auaaney fo�c�llectiaa,than 8m �e�;� ,;.,,...,..,:..,y'a. 1�..t> .. . °:;;�•,,� agcx to pey ali reasonabk attorriey fees aud cos�s of cullax�ion All payma�s�a11 be �- � �'�� adfice�e as dem�aied above. . � :? .: . ;.'1:�1',. ••,:::;. _ TE sh�ll take effect ss a aealed iasbnnm�ent and ehell be oon�ued�govemad and eofaa�eci �'m..�;��' _ fust�ppacing.The vnde�ai�oed 6meby axecube ihis NOT�sr princip�lr and �,, not sa �t � SIGNED IN��P'RE6�1CS OF: S BORROVf�B /�. HET I�1.0 GARY A (3S,MANAOER . �: ��. . . . . . . . . . . . . . . . . . . . . . . . Aug 27 2013 224PM P HAS'TWGS CORPORATIpd 7177630703 page 4 . ' lfi31 Htid,eSlteat Nnv Cu�erl�nd.PA 17070 ; Pbotle:717-f71 SI00 • Fax: 717-671-5170 PROMIBSORY NOTL Princip�l Amoimt:519,391.97 Da�ted:Daoemba].2005 3tate ofPcm�aylvsnis FOR VALUE AFCEIV�D,tba uadeisigned heteby joiaUy aod eeverally proraiee to pay Uo the adat of:JOAN L.FIA.STlAK�S Located a� 1631 BRm(3E STRHET,NEW CUMHERiAND�PA 1707U Thc�um oF Niccaaa 1ba�aand Thtu Huedeed Ninety One DolLre aod Ninety,Sev�Ccu� To�ad�ec with mterest at tlye nte o�3ix Percent(69'0}of tbe w�paid balaaa.S�id iam to be pid n de�wnd ' �TE msy be p�epaid.at any tim�,m wbob or in �.�s�c�y.�xarE�.u,�s ' �Y��Y��PsYable upm�16c faihae to a�loe my � . �`�' . eat d�re heteuader within thi�ty 8syn of icr dne daroe. �;• . ' NOTE absll be in do�hult aad plaoe�xith an ttbonaey for volloction,then tbe :�,�.r. ;��,T . y 1 i�rree to pay pll zesaonabie,tboQncy fee�and coah of collectioa.AU paymcnb s�atl be t. addeesa as deeignated abo�ve. a ov '�;�s�s�;.;:, 7E s�ll talce effiec�t aa a eaaled inehument and shall bo conehued,governed and e�oic�d '"l"�� vte fueR apparing.The nndeteigoed l�ereby a�ecule this NO'1'�as painai�ak aAd not es .M, ea. 3IGN8D IN 1�PRES�NCE OF: . , , .G�I�/' • /J r �� 'WITNES3 SORRO HE'P Y,N RTSE9 I.LC GARY A.HASTIIdGS,MANAGER . . . . . . . . . . . . . . . . . . . . . . . ,��. -.�� .�< � � .� . , � _. � :� �� w� -: .. Aug 27 2013 230PM P HASTWGS C�iPORATIpJ 7177630703 page 1 P. HASTINGS CORPORATION 1631 BRIDGE STREET NEW CUMBERLAND, PA 17070 Phone(717�na�5892 Fax�717)7746571 Pr missarv Nate PNndoal Amou�: Si7.325.Q0 Dated:January 3,2001 5tate Of Pennsylvania Par Value itsaiwd,the undersigned hereby jointly and severaliy promise to pay to the order of: � JW1N L HASTINGS Located at 1631 Bridge Street,New Cumbertand,PA,17070. The sum of: Severrteen Thousand Three Hundr+ed Twenty Fire Doqars and No Cents. Together with interest at the rate ofi Stx Percent(696)of the unpatd balance. Said sum to be paid upon demand. 1. 6/30/1985 510,000.00 2. 6/17/1994 $2,000.00 3. 1/31/1947 $5,325.00 " This NOTE may be prepald,at any ttme,in whole or in part,without penalty. This NGTE shall,at the option of arry hokkr hereof,be immediately due and payabie upo�the failure tv make amr payment of interest due hereunder wlthln ihlrty days ot Its dus date. In the event thls NOTE sh�ll be in defauk and plaad with an attorney for collectbn,then the understgned agree to pay all reasonable attorney fees a�d cost of collectbn. All paymerrts shall be made to such address as deslgnated above. This NOTE shall take effect as a seakd instrumeM and shall be oonstrued,governed and enforoed with the laws of the State first appearing. The undersigned hereby execute this NOTE as principals and not as sureties. Signed in the Presence of: �U',�.l��U.�,�,! ��' Borrower p.Hastings rporation Joint Bank Accounts McNees Wallace & Nurick �LC Attn: David Gruver P.O. Box 1166 Harrisburg, Pa 17108-1166 June 19, 2013 Page 2 The information which you requested on the account(s) of Joan L. Hastings, who died on April 18, 2013, Social Security No. 210-26-7228, is as follows: Number 1 Number 2 Number 3 Account Number(s) �� Class af Account �4 i��-'r�i �.uw Date Opened �� y � �� Principal Balance ��,3,1�5�1�3'� Accrued Interest � 5� Date of Death Balance ��y� �� Individual Owner? N� Name of Joint Owner (�O�kq �.ICuJ��S and/or POD/TOD Beneficiary, if Any Date joint ownership, TOD, or POD was established Interest Rate _ �� , For C.D.'s Only For C.D.'s Only For C.D.'s Only Is this certificate a renewal of a previous certificate Was the previous certificate jointly held uaie of previous cerfificate Interest paid from 1/1/2013 to 4/18/2013, Date of Death Integrity Bank B : � � �,. c M ETRO BA N K 3801 Paxton Street 888.937.0004 Harrisburg, PA 17111 mymetrobank.com 6/12/13 McNees,Wallace & Nurick, LLC 100 Pine St. P.O. Box 1166 Harrisburg, PA 17108 RE: Estate of: Joan L. Hastings Tax Identification Number: 210-26-7228 Date of Death: April 18, 2013 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type:CK Account Number: 512030115 Date Opened: 07/03/1987 Date Became Joint: 10/15/2012 Primary Owner: Paul F. Hastings Joint Owner: Joan L. Hastings Joint Owner: Gary A. Hastings Date of Death Balance: $ 72,760.59 Account Type:CK Account Number: 536294705 Date Opened: 10/14/2003 Primary Owner: Joan L, Hastings Secondary Owner: Roberta R. Lewis Date of Death Balance: $4,242.99 Please feel free to contact us at 1-888-937-0004 if we may be of further assistance. Sincerely, ...�--,�----`— -------- ___ . Jennifer Jacobs Research Associate Metro Bank