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Home My WebLink About04-10-14 (2) � 1505610140 REV-1500 EX (02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Tzxes �NHERITANCE TAX RETURN PO BOX 280601 2 1 1 3 0 8 9 7 Harrisbur , PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death nnMDDVYYY Date of Birth MMDDYYYY 1 � 8 0 7 2 0 1 3 1 2 3 1 1 9 5 4 DecedenYs Last Name Suffix DecedenYs First Name MI B r o u g h C y n t h i a � (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW a 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 0 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) a�.;� � 9. Litigation Proceeds Received � 10.Spousal Poverty Credit(Date of Death � 11. Election to Tax under 9�9113(A) Between 12-31-91 and 1-1-95) (Attach iedule O) •—! � CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMA�I�HOULD�IREG��v�: Name Daytime Telep�n�u�ber � � � W a y n e F • S h a d e , E s q u i r e 7 1 7 � � � �2 �� -�' ��' - REGISTE��NILLS U�NLY„Q� � QC � � 3� ++ .`L7 1�-r p- � First Line of Address ,� H r-- 5 3 W e s t P o m f r e t S t r e e t ', �'` � � "� Second Line of Address ' ' DATE FILED _ JII City or Post Office State ZIP Code -- -- - — C a r 1 i s 1 e P A 1 7 � 1 3 CorrespondenYs e-ma�i add�ess: waynefshade(a�comcast.net Under penalties of peryury,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 compiete.Declaration of preparer other than the personai representative is based on all information of which preparer has any knowledge. SIGNA R OF PERSON�E�6NSIBLE FOR F I RETURN r DAcT � \ - d ADDRESS 53 West Pomfret Street Carlisle PA 17014 SIGNAT E'JJF PREPARER HE H EP ENTATIVE �'�'T �aq� � ADD ESS 53 West Pomfret Street Carlisle PA 17�13 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610140 1505610140 � � J 150561�240 REV-1500 EX(FI) DecedenYs Social Security Number Decedent's Name: C n t h i a L - B r o u h 1 9 3 4 6 2 6 7 5 RECAPITULATION 2 4 9 9 � 0 . 0 � 1. Real Estate(Schedule A) �� . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 5 0 7 2 4 . 1 1 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. 1 . 0 0 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 8 0 5 . 8 7 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 1 7 6 9 9 9 . 0 3 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. ' 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested . . . . . . . 7. • 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . $ 6 7 8 4 3 0 . 0 1 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . 9. 7 1 8 0 0 . 8 5 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 5 8 1 6 . 0 5 ��, Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 7 7 6 1 6 . 9 � 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . �2• 6 � 0 8 1 3 . 1 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which �3 5 2 3 4 4 2 . 2 4 an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 7 7 3 7 � . 8 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 _ 0 . 0 O 15. O . 0 0 16. Amount of Line 14 taxable 4 5 7 . 3 8 at lineal rate x.045 1 0 1 6 4 . 0 0 16. 17. Amount of Line 14 taxable 0 . 0 0 17. � • � � at sibling rate X.12 18. Amount of Line 14 taxable 6 7 2 0 6 . 8 7 �8. 1 0 0 8 1 . 0 3 at collateral rate X.15 19. TAX DUE 1 0 5 3 8 • 4 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 � 1505610240 1505610240 � REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 0897 DECEDENT'S NAME C�thia L. Brou�h - — - __ - ____ - __ _ __ _- -- - - STREET ADDRESS 7 Hillto� Circle -- _ __ _ _ __ _ - - _ _ __ _ _ _ _ __ __ _ _ _ __ - - - PA ziP CITY STATE I Carlisle 17015 Tax Payments and Credits: �� 10,538.41 1. Tax Due(Page 2,Line 19) 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. 0.00 Fill in ovai 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) 10,538.41 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decetlent make a transfer and: Yes No a. retain the use or income of the property transferred ...................................................................... � � b. retain the right to designate who shall use the property transferred or its income ............................... X ° a c. retain a reversionary interest ..................................................................................................... ❑ 0 d. receive the promise for iife of either payments,benefits or care? ....................................................... 2. If death occurred after December 12,1982,did decedent transfer property within one year of death X 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? ......... ❑ 0 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. 0 ❑ 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 i: 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 p2 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1502 EX+(12-12) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: C nthia L. Brou h 21 13 0897 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market va�ue is defined as the price at which property would be exchanged between a wiiling buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowiedge of the relevant facts. Real property that is jointiy-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. VALUE AT DATE ITEM Include a copy of the deed showing decedenYs interest if owned as tenant in common. OF DEATH NUMBER DESCRIPTION 1 House and lot of ground known and numbered as 7 Hilltop Circle, Carlisle, 249,900.00 South Middleton Township, Cumberland County, PA, valued in accordance with the price at which the property has been listed on the Cumberland County multi- list service since October 18, 2013, with no offers received TOTAL(Also enter on Line 1,Recapitulation.) $ 249,900.00 If more space is needed,use additional sheets of paper of the same size. REV-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENTOFREVENUE STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER C nthia L. Brou h 21 13 0897 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �, Morgan Stan ey account 916-106047 4 ,575.62 2. Morgan Stanley account# 916-106048 203,948.49 3. 20 shares of common stock of Intermec, Inc. 200.00 TOTAL(Also enter on Line 2,Recapitulation) $ 250,724.11 If more space is needed, insert additional sheets of the same size r �x Q� �O w «:°' I^ � � C L Z � d� � c � - ?' c� a � N N N N N N N N N N N N N N {p d — 0 d E G °o ob o ob oq a4b cb ab ab ab °� °� 4 � m '� � o 0 � g � �i e�i1� e+� � �ix �i � �i �3e+� � N E £ d � � �v � � ° � RNR R � RoSSSoR �� _� 3 � 4 �� a N N N N N N � g � '9 a� � Lrn a = � y° i 0 o m ap1 � m mp� �p�W Np�W �m W wp�� W a d m a �� w �I a: � J C C � G C C C C � � C C C � � �n 7 '� � ja W� ; O = O O o 0 0 0 0 0 � � Q ,g S 4 . � a � d ep � �D tD N �'1 h ^ �D a0 Y Of N 01 h VI 10 00 m m CO N � y N N Cwl Yrl I M �n C� O� Ir Y Q� N t7 v 1O � n O P1 n PI �P h b � L(p z Q M r�}. Y {� M N N N N c'1 N tfj 00 ^ [� I` � {� N l` N t�0 4 Y- y � � J N e+l v .� O . 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N� U � j� N Ol� ` d Ol N :C a, � T� v = ' ` •d = � a��111 °� � � m w wa > ��o t� '�m ' V � l9 C N � � N Y N C C �� S � 6a E� �NO � d � Eo�L '�� ; � st � - p W N L E D N O N N�"' 41 O � � O U� � > �a V C � OI � J `� �� J !� Q F�,p u u' oa�, N � 3 -° g°.r � h $ ;c >� J > C /0 � C 9 y N .N-. N � �,0 7 i� Z� )� • $ g f0 ° -°L � � �i' .'".. W L O. �i F O � 7 7 C C ��N V N C � T � d Y C� I a i! C C p� 1- > �0 � � rn� `° ' " �.c°_ W d u �- '°'L' ''rt^f c�i °� �' � o o L� � `�° o � "p °'� o � d �. � y' N lL � Z I"' F H� U� � LL � 6�UJ LL Z 3 � REV-1504 EX+(9-12) S C H E D U L E C pennsylvania CLOSELY-HELD CORPORATION, DEPARTMENT OFREVENUE INHERITANCETAXRETURN PARTNERSHIP OR RESIDENT DECEDENT SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Cynthia L Brou h 21 13 0897 Schedule C-1 or C-2(including all supporting information)must be attached for each closely-held corporationlpartnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �, 40 s ares o common stoc o Km re Spirrt Vetermary Hospita , Inc. va ue in 1.00 accordance with the attached Stock Purchase, Redemption and Disability Buy-Out Agreement 2. Partnership interest in Kindred Spirit Veterinary Hospital listed at no value in accordance with the transfer requirements on the death of the decedent as set forth in the attached Articles of Partnership TOTAL(Also enter on line 3,Recapitulation) $ 1.00 (If more space is needed,insert additional sheets of the same size) _ P`:'1l.CS�P,Cf:AFlt.l G�. anCi.�� ._., . :{ure!r��, , emc:u �C�i G°p � STOCK PL'RCI-1.�SE, REDL?�'IPTtOti :�1D UIS:��3ILIT'1' [3L�1'-OL'T :�GREE1IE17' TI-IIS :�GREE�7E\T is made and entered into a� of Se�t�mh�r 1. ?005. by and amon� I:I:�'i)RED SP[E'.IT' �'ETERI�`:'1R�' HOSPITr1L, I':�C.. a P�nns��lvania cc�rporation (tlie ..C«�t�pzt;t.,�.•}.tii�ic11�0I'.1� E. DO utid C;';�TI I1:��L. IiI:OL'G�I (thc��Slt�Yr�(�iutdci�,"ai7�I in�i��i�ivaliv ri "Sliarehvlder" or b�� thcir nsp�ctit°c last n�in3�s}. ��ith refer�nCe to th� follo�ti•in4�. I3ackground: A. ��11! c�f tlie: Comparl}a's capital stock ��hieh is issued ar�d outstanding as of the date of this �'�gr�ement is o�rned b}r the Shareholders in equal amounts. The Shares of the Company's capital stock and any options,�rarrants or other rights to o��nership therein or to acquire ownership thereof, whether no«f or her�after authorized, issued or created and�=hether no��v or hereafter o�vned by the Shareholders are referred to in this Agreement as the "Shares"or"Stock" ar"Shares of Stock". B. The Shareholders and the Company ti��ish tn enter into an agreement imposing certain restrictions upon Che transfer of Shares by the Shareholders, providing for the purchase of Shares from the estate of a deceased Sharehoider under certain circumstances, and providing for certain other m.atters, all to avoid disniption in the management and control of the Gompany. NOW,THEREFORE,in consideration of the mutual covenants contained herein,the parties hereto, each intending to be legally bound hereby, agree as follo�vs: 1. Restrictiorrs on Transfer of Stack: A Shareholder shall not (voluntarily, involuntarily or otherwise)give,sell,transfer,assign,pledge,hypothecate or otherwise dispose("Transfer")of any Shares,or any interest therein,or agree ta transfer any Shares,or put such Stock in joint names with the right of sur��i��orship with any other person, whether naw held or hereafter acquired, of record or beneficially, by the Shareholder, except to the Company nr another Shareholder in accordance with the provisions af this Agreement.Any purparted Transfer of Shares by a Shareholder that is not in accordance�iritl�the pro�fisions of this Agreement shall be null and void,and shaU not operate to trartsfer any right,title or interest in such Shares to the purported transferee. The Company shall not cause ar permit the transfer of any certificate representing an�r Shares to be made on its books unless tlie transfer is permitted b}� this Agreement and has been madc in accordance with its terms. 2. Decrth of�a.Shnreholder: Upon the death of a Sl�areholder, the surviving Shareholder,or thc Company, indi��iduall}r or in combination, (collectively� the "Purchasers") shall purchase, and thc txecutor or administrator ("Leg�l Representative`') of the deceased Shareholder shall sell, to the 1'urchasers, all of tl�e Stock in the Campany o��ned by the deccased Shareholder at her death. 2.t The ptirchase price of said Stock shall be the suil� of�1.00. 7"lie parties have interltionally set the coilsidei-ation for suc(i purcliase as such natninal amo�iilt. 2.2 The closing for the purchase of Stock shall take place 90 days following the appointment of the executor or administrator of the estate of the deceased Shareholder, at which time the Legal Representative of the deceased Shareholder shall endorse over to the Purchasers all of the Stock being purchased hereunder. 3. Disnbilrh�of a Shareholder:If a Shareholder shall become totally and permanently disabled as defined in paragraph 3.4. below, the other Shareholder, or the Company, individually or in combination,(collectively the"Purchasers")shall purchase and the disabled Shareholder shall sell to the Purchasers all of the Stock in the Company owned by the disabled Shazeholder. 3.I. The purchase price of said Stock shall be the book value thereof,determined on a cash basis of accounting. 3.2. At the closing(described in paragraph 3.3): 3.2.1. The purchase price for the Stock of the disabled Shareholder shall be paid as follows: 3.2.1.1 25%of the purchase price be paid by the Purchasers at the closing as a down payment by check payable to the order of the disabled Shareholder 3.2.1.2 The unpaid balance of the purchase price in excess'of the amount paid to the , disabled Shazeholder at the closing, together with interest at Applicable Federal Rate as determined under the United States Internal Revenue on the unpaid principal balance from the date of the closing shall be evidenced by and payable in accordance with an amortizing promissory note executed by the Company, payable to the disabled Shareholder, which promissory note shall be dated the date of the closing and delivered at the closing. The promissory note shall contain the following terms and conditions: 3.2.1.2.1 Commencing on the first day of the 3rd month following the closing, the unpaid principal balance of the note shall be paid in monthly installments of at least$500.00 together with interest as aforesaid on the unpaid principal balance,until the entire note shall be paid in full. 3.2.1.2.2. The note shall provide for acceleration,at the option of the holder,of the due date of all installments if any one or more of the following events of default remain uncured for a period of 30 days after written notice thereof to the maker at her last knovm address:(A)the failure to make any payment required under the note on or before its due date; (B) the remaining Shareholder ceases to be an executive- employee of the Company; (G) a proceeding is commenced by or against the Company under any federal or state bankivptcy or insolvency law;(D)the remaining Shazeholder or the Company is in breach of any obligation to the holder of the note under this agreement; (E) the Company ceases to carry on its business in the ordinary� course or sells all or a substantial portion of its operating assets or grants or suffers a lien (other than a mortgage or security interest) on any substantial portion of its assets which lien is not removed within 90 days;(F)the appointment of a receiver(or similaz official) for any part of the property of or the assignment for the benefit of creditors by the Company; and (G) the death of the remaining Shareholder or the dissolution, termination of existence, insolvency or business failure of the maker or of the Company. 3.2.1.2.3 There shall be provision for payment of all costs of collection including reasonable attorneys' fees. 3.2.1.2.4 Every payment shall be applied first to accrued interest with the balance applied to principal. 3.2.1.2.5 There shall be a provision for prepayment of the note in whole or in part without penalty or premium,provided that no prepayment may be made during the calendar year in which occurs the closing unless the entire purchase price shall be so paid.Any prepayments shall be applied to unpaid installments in the inverse order of maturity. 3.3 The closing for the purchase of Stock shall take place 12 months following the date of such disability provided that the disabled Shareholder is then continuously totally disabled as defined in pazagraph 3.4. below; if such Shareholder ceases to be so disabled, then the closing for the purchase of Stock as aforesaid shall not occur. Upon delivery of the down payment and the promissory note at the closing, the disabled Shazeholder, or Legal Representative, as appropriate, shall endorse over to the Purchasers all of the Stock being purchased hereunder. 3.4. For the purposes hereof,a Shareholder shall be deemed to be"totally disabled"when she is unable to perform substandally all of her duties as a full-time employee of the Company practicing veterinary medicine. 4. Limitations on the Company: 4.1 So long as any part of any promissory note executed by the Company hereunder remains unpaid,the Company shall not, without the prior written consent of the holder thereof 4.1.1 Declare or pay any dividends or make any other distributions,to Shazeholders or redeem any Stock(other than from the estates of the parents of the Shareholders). 4.1.2. Consolidate or merge with any other Company. 4.1.3. Issue any ne�� Stock, any security convertible into Stock or any right to purchase Stock, or take any action which would have the effect of diluting the value of the Stock. 4.1.4. Selt substantially all of the assets of the Company eYCept in conjunction with a plan of complete liquidation and dissolution. 4.2. The holder(or her agent)of any note issued by the Company hereunder shall have the right to examine the books and records of the Company from time to time during normal business hours,upon reasonable notice,and shall receive copies of all accounting reports and federal income tax returns prepazed for the Company. 4.3 If the Company breaches any of its obligations under paragraph 4,the holder of the note,in addition to any other remedies she may have,may elect to declaze the entire unpaid principal of the note due and payable. 4.4 If the Company is unable to make any purchase hereunder because of the provisions of the applicable statutes,its certificate of incorporation,or by-laws,the parties hereto shall cause the Company fo take such action as may be necessary to enable it to make such purchase. 5. Restrictive Legend.• Upon the execution of this Agreement, the certificates of Stock subject hereto shall be surrendered to the Company for endorsement of a restrictive legend substantially as follows: "The transfer of the shares represented by this certificate is restricted under the terms of a certain Agreement dated September 1,2005,a copy of which is on file with the secretary of the Company." All Stock hereaRer issued to any Shareholder shall beaz the same endorsement. 6. Specific Performance: The parties hereby declare that it is impossible to measure in money the damages which would accrue to a party hereto or to the Legal Representative of any deceased or disabled party by reason of failure to perform any of the obligations hereunder.Therefore,if any pazty hereto or the Legal Representative of a deceased or disabled party shall institute any action or proceeding to enforce the provisions hereof, she shall have the right to have such provisions specifically enforced,in addition to whatever other remedies she may have. 7. Valid Provision: The invalidity or unenforceability of any particular provisions under this Agreement shall not affect the other provisions hereof,and this agreement shall be construed in all respects as if such invalid or unenforceable provision were omitted. 8. Notice: All notices required to be sent under this agreement or in connection with this agreement shall be in writing and shall be deemed given when personally delivered or mailed, _ __ postage prepaid, by certified mail,return receipt requested,addressed in the case of the Company, to it at its principal office,and in the case of a Shareholder,to her most recent address as shown on the books of the Company. 9. Aniendnren�or Alteratio�r: Any amendment or alteration of the terms of this agreement shall not be valid unless made in writin�and signed by the parties hereto. 10. Termination 10.1 This Agreement shall terminate upon the occurrence of any of the following events: 10.1.1 The execution of a written instrument by the parties hereto agreeing to the termination of this Agreement; 10.1.2. The cessation of the Company's business; 10.1.3. A sale by the Company of substantially all its assets; 10.1.4 The bankruptcy or receivership of the Company or an assignment for the benefit of creditors by the Company; or 10.1.5 Upon the death or total disability of one of the Shareholders and payment in full for the Stock required to be purchased upon her death or disability. 10.2 Upon the purchase of the Stock of one of the Shazeholders by either the Company or the other Shareholder,the rights under the agreement of the other Shareholder to have her Stock purchased shall cease. 10.3 Upon the termination of this Agreement,or if either Shazeholder disposes of all of her shares of the Stock during his liferime. 11. Miscellaneous: 11.1 The waiver by a Company or by a Shareholder of a breach of any provision of this agreement shall not operate or be construed as a waiver of any subsequent breach by any of the parties hereto. 11.2 The terms of this Agreement shall be binding upon and inure to the benefit of,the parties hereto and their respective Legal Representatives, successors, and assigns,and the holder from iime to time of any of the Stock of the Company, including persons who become holders of Stock after the date hereof. 11.3 Any term used in ihe singular or plural, or masculine, feminine, or neuter form, shall be singular or plural,and masculine,feminine,or neuter as a proper reading of this Agreement may require. 11.4 This Agreement shall be governed by the law�s of the Commonwealth of Pennsylvania. 11.� Any reference to any paragraph or subparagraph within this Agreement shall be interpreted to include reference to subparagraphs thereof. IN WITNESS W E�the Shazeholders and the Company have executed this agreement,this '�7�''` day of , 2005. ATTEST: KINDRED SPIRIT VETERINARY HOSPITAL, INC. r---�� By: WITNESS: � :��"° � Doris E.Do Cynthi L. Brough I'�F;LP5,U�4�(Ahtl.E'Cictxr.C��Cm•rc�i:�,E f��:i I{�.�:::i:•�:;:;„rti.:rs .. i;�.:��:,o.t Ac:.r.�.ot' ._.;;��> . - � a � Qp � :�R"i'ICI.,F�� OF PAR"I�tiERSI-I[P f�- � TI-IIS .-1GI2LE\�1E1�-I� iiiad� aud entered into this 2�� da��f_��,.�`�,�;,�.� . ?00�, F�ut �ttecti��e f��r all pur�x��scs.is��fJul��?=�. 1997, b}�anc�bct��een llORIS E. DO,oi�71-� ��'illiams Gro�� l��aad. "�ltcl�ani�shi�r�,. ��u�i11,��rJar�ci ��ount��. I'etli�s��l��ia�i�t. a��d Cl�'�R��1�1-11:1 L. BROl'Ul-�. 01� 7 I-iilitup Gircle, C'arlisle, Cui�iberland Coutlty, Pcuns}l�rania, herein referred to as "Partners", ��i tnesseth: ��l�I-IEREAS.the parties hereto desire to become�artners far the purposes more fully set fortl� bc:(��v: and V�'HrR.EAS,the parties hereto desire to define the terms of their association and to commit th�ir agreement to ��ritin�; NOW, THEREFOR�, in consideration of the mutual promises herein contained and intending to be IegalI}r bound hereby, the parties hereto agree as follov��s: NAME AND PLACE OF BUSINESS � 1. "I'he name of the Partnership shall be: Kindred Spirit Veterinary Hospital 2. The principal place of the business oF the Partnership shall be: 1617 Trindle Road, Carlisl�, Cumberland County, Pennsylvania, and at such other localities within and without the Commom��ealth of Pennsylvania as may be agreed upon by the Partners. Pt1RP4SF;S 3. Thc Partnership shall cn�;age in the business of management and leasing ofreal estate an�! such other business as mati� be agreed upon by the Partners. CAPITAL 4. �n individual Capital Account shall be maintaincd for each Partner, which Capital Accowlt shall reflect all capit�ll COIlI2'1�L1tl0IiS I1lc�CIC lIl�1CCOi'(�IBItCf;�i�ith the pro�•isions of Naragraph J �lt'I'11I1. 1 5. The capital of the Partnership shall consist of all contributions made by the Partners on or before the date of this Agreement,together with all such contributions in the future as shall from time to time be made b}�any Partner. No capital shall be withdrawn without the consent of both Partners. It is agreed that contributions made have been made equally by the Partners and it is the intention of the Partners that future contributions of capital,if any, shall tikewise be made equally. Interest shall not be paid to the Partners with respect to their Capital Accounts. PROFITS AND LOSSES 6. The net profits or net losses of the Partnership shall be distributable and chargeable,as the case may be,to each of the Partners in proportion to their respective Capital Accounts. 7. An Income Account shall be maintained for each Partner. Profits and losses shall be credited or debited to such Partner's Income Account as soon as practicable after the close of each fiscal year or from time to time as agreed by the Partners. Withdrawal of all or a portion of a credit balance in Partner's Income Account may be made from time to time upon the unanimous consent of the Partners and shall be debited to such Partner's Income Account. Interest shall not be paid to the Partners with respect to unwithdrawn balances in their respective Income Accounts. 8. If there is a negative balance in a Partner's Income Account, net losses and advanced draws shall be debited to such Partner's Capital Account. If the Capital Account of a Partner shall have been depleted by the debiting of losses under this paragraph 8, further profits of that Partner shall not be credited to his Income Account until the depletion shall have been made good,but shall instead be credited to such Partner's Capital Account. After such depletion in such Partner's Capital Account shall have been made good,such Partner's share of the profits thereafter shall be credited to such Partner's Income Account. MANAGEMENT 9. The Partners shall have voice in the management and conduct of the Partnership business in proportion to their respective Capital Accounts. 2 10. The Partnership shall maintain a bank account or accounts in such bank or banks as may be agreed upon by the Partners. Checks shall be drawn on the Partnership account for Partnership purposes onl}�and may be signed by any Partner. 11. No Partner may, witliout the consent of the other Partner: (a) Bonow money in the firm name for firm purposes or utilize collateral owned by the Partnership as security for any loan; (b) Assign,transfer,pledge,compromise or release any of the claims of or debts due the Partnership except upon payment in full, or azbitrate or consent to the arbitration of any disputes or controversies of the Partnership; (c) Pledge,encumber or sell all or substantially all the assets of the Partnership. (d) Sell,lease or mortgage any Partnership real estate or any interest therein or enter into any contract for any such purpose; (e) Pledge or hypothecate or in any manner transfer her interest in the Partnership except to the other parties to this Agreement;or � (fl Make any oral or written agreement by or for the Partnership involving a sum in excess of One Thousand Five Hundred Dollazs($1,500.00). RELATIONSHIP OF THE PARTNERS AND THE PARTNERSHIP 12. No Partner shall be required to devote all of such Partner's time and attention to the business of the Partnership and each Partner may have other business interests and/or employment and may pursue the same individually,as an employee or in concert with others. 13. A Parhier may be employed by the Partnership upon the unanimous consent of the Partners. In the event the Partners so agree to employ one or more of the Partners,the terms of such employment shall be documented and payment to such employed Partner(s) shall be treated as a guaranteed payment for accounting purposes. 14. A Partner may make loans to ihe Partnership upon the unanimous consent of the Partners. In the event the Partners so agree to permit loans from one or more of the Partners, all 3 terms of such loan(including interest,amortization,prepayment consequences,and maturiry) shall be documented in writing and signed by the parties. TERI��[: VOLUNTARY DISSOLUTION 1 S. Unless dissolved by retirement, death or mental incompetency of a Partner, the Partnership shall continue indefinitely. If at any time, any Partner shall wish to discontinue the Partnership, the remaining Partner shall have the right to continue and purchase the business in accordance with Paragraph 17 hereof. In the event ali Partners wish to discontinue the Partnership, a full and accurate inventory shall be prepazed,and the assets, tiabilities and undistributed income shall be ascertained,the debts of the Partnership shall be discharged,and all monies and other assets of the Paztnership remaining shall be used first to pay to each Partner such Partner's shaze of undistributed income and then to dischazge the Capital Accounts of the respective Partners as they may then be constituted on the books of the Partnership with any residue thereafter to be divided between or among the Partners in proportion to their Capital Account balances immediately prior to the discharge of the same pwsuant to this paragraph 15. DISSOLUTION BY WITHDR.AWAL, DEATH OR ADJUDICATION OF MENTAL INCOMPETENCY 16. Following the expiration of the initial term,if any,as set forth in paragraph 1 S hereof, any Partner may withdraw from the Partnership upon sixty-days'(60)prior written notice to the other Partner. The same shall work a dissolution of the Partnership on the date fixed in such notice. Death or adjudication of inental incompetency of a Partner shall likewise work a dissolution of the Partnership on the last day of the month which shall fall nearest to the sixtieth day after the death or adjudication of inental incompetency of such Partner. (a) In the event of a death of a Partner, the remaining Partner shaIl become the sole owner of the business of the Partnership under the present name without further obligation to the deceased Partner or to the estate of the deceased Partner. The Partners agree that they shall make appropriate provision in their estate planning 4 documents to reflect the provisions of this paragraph.The personal representative of the deceased Partner shall execute and deliver all instruments necessary to vest in the remaining Partner, free and clear of all taxes, debts, claims,judgments, liens or encumbrances other than those which are Partnership obligations and any other obligations arising hereunder, all the right,title and interest of the deceased Partner in and to the Partnership business and its assets,including the right to all Partnership profits earned either prior to or after death. At the same time,the remaining Partner shall execute and deliver to the personal representative of the deceased Partner any and all instruments by which she shall assume sole liability for alt claims against,and all obligations of,the Partnership,and by which she shall agree to hold the estate of the deceased Partner free and hazmless from any liability to Partnership creditors. The personal representative of the deceased Partner shall have no right to an accounting from the Partnership or from the remaining Partner with respect to the business of the Partner af�er the death of such.deceased Partner. The remaining Partner shall not be responsible for the payment of any estate or inheritance taxes or any other taxes which may be imposed as a result of the death of the deceased Partner. (b) In the event of withdrawal or mental incompetency of a Partner, the remaining Partner shall have the rigt►t to continue the business of the Partnership under the present name by herself or in conjunction with any other person or persons she may select, but she shall pay to the withdrawing Parmer, or the legal representatives of the mentally incompetent Partner, as the case may be,the value of her interest in the Partnership as provided hereunder. Settlement for such payment shall be held within 120 days of the effective date of such withdrawal or within 120 days of the adjudication of inental incompetency and the appointment of a guardian for the incompetent Partner, as the case may be(the"Settlement Date"). (c) The value of the interest of a withdrawing or mentally incompetent Partner, as the date of dissolution, shall be: 5 (i) such Partner's Income Account balance;plus (ii) such Partner's proportionate share (based on such Partner's proportionate share of capital)of (aa) the fair market value of all Partnership assets; less (bb) all Partnership liabilities plus the sum of all of the Partners' Income Account balances. If such value cannot be agreed upon by the parties,the arbitration provisions as set forth in paragraph 17 hereof shall be followed, but such arbitrators as are selected shall be certified public accountants. (d) Settlement of the remaining Partner for the value of the interest of a withdrawing or mentally incompetent Partner shall be by the payment on said Settlement Date by a promissory note for such value and providing for the payment of principal and interest in level monthly installments over a period of 120 months, with the first such installment to be paid three months after the settlement date,and ' ' monthly thereafter with interest on the unpaid balance at the Applicable Federal Rate under the Intemal Revenue Code. Such promissory note shall also provide for the acceleration of all installments ofprincipal and interest upon default and shall further permit prepayment without penalty. (e) Simultaneously with the payment by the remaining Partner of said purchase price, whether in cash, promissory note, or both, as aforesaid, the personal representative of the incompetent Partner,or the withdrawing Partner shall execute and deliver all instruments necessary to vest in the remaining Partner,free and clear of all taxes,debts,claims,judgments,liens or encumbrances,other than those which are Partnership obligations and any other obligations arising hereunder,all the right, title and interest of the incompetent or withdrawing Partner in and to the Partnership business and its assets, including the right to all Partnership profits eamed after the withdrawal or adjudication of inental incompetency of the retired or incompetent Partner. At the same time,the remaining Partner shall execute and deliver to the said 6 persc�nll repr��entative or thr��•it�hdra��in�Partner an��and all instrumc:nts by��l�ich sh� siiall assu►t�� sole liabilit�� fa- all clainls ag�inst, and all obligations of, th� Pzrt�nership, and b�' «�hich sh� shall aer�e to hold th� incompetent Partner or the �rithdra«�ing Partner fi•��r and harmless fron�an��liabilit}�c�fthe Parmcrship creditors. Tllt p�rso��al ►-epresent�lti��e, or the ��ithdra��i�i� Partner, sl�all lia�� na right to a�i accountin� fi•am thc Partnership or from the remaining Partner ��ith respect ta thc business of th� Partn�rship after the �ett(em�nt date unless the remaining Partner shall default in I�er payment obligation(s) to the incampetent or ��ithdra��ing Partner's interest in the Partnership as provided herein. The remaining Partner shall not be responsible for the payment of any estate or inheritance taxes or any other taxes��rhich may be imposed as a result of the incompetent or withdrawing Partncr's �;�ithdra�ral from the Partnership business,the same to be the sole obligation of such incompetent Partner's estate or the withdrawing Partner. � ARBITRf1TION 17. If any disagreement shall arise in respect to the conduct of the business, its dissolution, valuation or in respect to any matter, cause or thin� whatsoever not herein otherwisc prc��ided for, the same shall be decided and determined by arbitrators appointed as follows: Each party, or such party's personal representative(s), or group of persons whose interests are conjoin�d, (the "Appointors") shall appoint one such arbiirator, and those arbitrators so appointed, if e��en in number, shall choose an additional arbitrator within five days after their appointment. The arbitrators shall conduct such inquiry as they shall deern necessaryr, and, absent tht��nanirno��s cons�nt of the Appointors permitting an c.xtensic�n of lime, shall render their decision witliin sixty (60) d�ys af tl�c;ir appointmcnt. Tt1e award of the majority of such arbitrators shall be binding and conclusive. T'h� appointment of such arbitrators shall be made within five days after rcceiving anti� notice From an�� Appointor that suct� appointme«t shall be made. Failure of any �'ippoiittor ta so a��aoitit an arbitrator shall authorize the other}lppointor to make an appaintment fc�r such Ap�ointor. 7 Except as pro��ided in paragraph 16(c)hereof,all such arbitrators shall be attorneys admitted to practice in the Commonwealth of Pennsylvania. The compensation of each arbitrator shall be borne by the Appointor making such appointment. The compensation of any arbitrator setected by the arbitrators shall be borne equally by the Appointors. MISCELLANEOUS 18. The fiscal yeaz of the Partnership shall begin each January 1 and shall end the following December 31. Proper and complete books of accounts shalI be kept at all times at the Partnership's place of business and shall be open to inspection by any Partner,or by his accredited representative, at any time during reasonable business hours. The records of the Partnership shall be reviewed(and may be audited as the Partners shall agree)at the end of each fiscal year by an accountant chosen by the Partners and which accountant may also be employed for periodic reviews of the Partnership accounts. 19. All notices provided for under this Agreement shall be in writing and shall be sufficient if sent by Certified Mail to a last known address of the party to whom such notice is to be given. 20. The parties hereto covenant and agree that they will execute any further instruments and that they will perform any acts which are or may become necessary to effectuate and to carry on the Partnership created by this Agreement. 21. This Agreement shall extend to and bind the heirs,executors,administrators and assigns of the parties hereto. IN WITNESS WHEREOF,the parties hereto have signed this Agreement as of the day and year first above written, intending to be legally bound. WITNESS: �v�`-�� Doris E. Do Cynth� L. Brough 8 REV-1507 EX+(04-13) pennsylvania SCHEDULE D DEPARTMENTOFREVENUE MORTGAGES & NOTES INHERITANCE TAX RETURN RESIDENT DECEDENT RECEIVABLE ESTATE OF FILE NUMBER Cynthia L. Brough 21 13 0897 All properly jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �. Terri L. Ho er an Karen A. Etter, orgiven a ance o unsecure oan 805.87 TOTAL(Also enter on Line 4,Recapitulation $ 805.87 (If more space is needed,insert additional sheets of the same size) REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Cynthia L. Brough 21 13 0897 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 �. Kin re Spirrt Vetermary Hospita , Inc., ivi en 1,00 .00 2. Kindred Spirit Veterinary Hospital, Inc., dividend 3,000.00 3. Kindred Spirit Veterinary Hospital, Inc., payroll 1,000.00 4. Kindred Spirit Veterinary Hospital, Inc., payroll 1,000.00 5. M&T Bank, checking account# 3740103662 10,944.54 6. M&T Bank, savings account# 15004212054718 130,712.64 7. 2009 Toyota RAV4 16,361.00 8. MetLife, refund of automobile insurance premium 381.00 9. Adirondack chair print 25.00 10. Class ring 30.00 11. Miscellaneous books and knickknacks 20.00 12. Brough landscape oil paintings (6) 90.00 13. Doris E. Do Strock oil painting 15.00 14. Wall hangings 60.00 15. Brough paintings 70.00 16. Simpson DVD library 10.00 TOTAL(Also enter on Line 5,Recapitulation) $ 176,999.03 If more space is needed,use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent Cynthia L. Brough 21 13 0897 DecedenYs Name Page 1 File Number Schedule E-Cash, Bank Deposits, & Misc. Personal Property ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 17. Ki a e prmt 105.0 18. Miscellaneous cat knickknacks 30.00 19. Rowe's Auction Service, net proceeds of public auction of personal property 2,374.15 20. CenturyLink, refund of unused telephone service 21.70 21. United States Treasury, 2013 federal income tax refund 22. Pennsylvania Department of Revenue, 2013 state income tax refund 23. Ladies 18k yellow gold "sensation" diamond engagement ring 8,000.00 24. Ladies 18k yellow gold diamond wedding band 1,350.00 25. Ladies 18k gold diamond and ruby accented bypass cross ring 399.00 The following items of jewelry are listed in memorandum form as having been interred with the decedent in accordance with the directions of the decedent in Item Sixteenth of her Last Will and Testament: 26. 1 pair of ladies 18k white gold diamond stud earrings by Hearts on Fire valued at $6,600 27. 1 ladies 14k yellow gold diamond hoop earring valued at $200 28. 1 14k yellow gold double box chain necklace valued at $395 29. 1 ladies 14k yellow gold diamond and ruby accented cross drop earring valued at $175 30. 1 ladies 14k yellow gold diamond and ruby accent cross bracelet valued at $940 SUBTOTAL SCHEDULE E 12,279.85 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Cynthia L. Brough 21 13 0897 DecedenYs Name Page 2 File Number Schedule E -Cash, Bank Deposits, 8� Misc. Personal Property ITEM VALUE AT DATE NUMBER DESCR�PTION OF DEATH 31. 1 a ies 18 ye ow go "Interming e" iamon accente rig t an ring va ue at $3,400 SUBTOTAL SCHEDULE E GRAND TOTAL SCHEDULE E $ 176,999.03 p �� 499 Mitchell Road,Mi(lsboro,DE 19966 Adjustment Services Phone 888-502-4349 F� (302)934-2955 August 28,2013 Wayne F. Shade Attorney at Law 53 West Pomfret Street Carlisle,PA 17013 Re: Estate of Cynthia L. Brough Social Security: 193-46-2675 Date of Death: August 7,2013 Dear Sir or Madam: Per your inquiry on August 20,2013,please be advised that at the time of death,the above-named decedent had on deposit with this bank the following: l. Type ofAccount CheckingAccount Account Number 3740103662 Ownership(Names o,f} Cynthia L.Brough Opening Date 12/08/1997 Balance on Date of Death $10,944.50 Accrued Interest $ .04 _ .. _.. 7'ataf $10,y44.54 2. TypeofAccount SavingsAccount Accaunt Number 15004212054718 Ownership(Names o� Cynthia L.Braugh Opening Date 07/12/2005 Balance on Date of Death $130,694.02 Accrued Interest $ 18.62 _____._ _._._._ _.. _._ _....._.._.. Total $130,712.64 � 2009 Toyota RAV4 Sport Utility 4D Trade In Values - Kelley Blue Book Page 1 of 3 �ZIP CODE:17015 � Sign in(or Sign up) ( ( � � I ,_ . , ..,,,.,__._., . Popular at KBB.com Ci�`��`�"a`�i� The 40 mpg Cars of 2013 why ads? Home �� Car Values � To ota �� RAV4� 2009 >S le> >�y��ra v� R,4V4 ��v 200°, �v 1: � Y b Optlons > >oc i�oi�cv�ti� __ __.: Your Blue Book° Value Show Used Car Prices,Price Your Next Car �.�� r�- .., ��;_ � - _. .. _.... ..._.._ , _ _.. �. .�� .: ��..�� a a� �� =� na � __ _ . . �`i��d�d�@ . sport utiliry 4D� v .;l�,,". > editoptions I check specs !��iea,�� 17096 Change �ike ;is�e,, ___.__ Trade-In Value Private Party Value � , . 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SeareYr: �,,;��r vawes or fea�ure� :� ,� , ..,� ... ... , . .... � ..... ,:,w,�:-s r �dt:�.:r,,, � . _ . � h,r :.:;;,�. ... , �� . . . -- �- �-- � ��--- - �� -.-�.�.�. Copynght&Trademarks Tertnsof5ervice '�� PnvacyPOlicy �.AdChoices Recently Viewed Cars �, My Saved Cars Save car � http://www.kbb.com/toyotalrav4/2009-toyota-rav4/sport-uti lity-4d/options/?vehicleid=227... 8/26/2013 ROWE'S AUCTION SERVICE 2505 RITNER HIGHWAY CARLISLE, PA 17015 717-249-1978 To: Wayne F.Shade, Esquire 53 West Pomfret Street Carlisle, PA 17013 From: William G. Rowe Rowe's Auction Service 2505 Ritner Highway Carlisle, PA 17015 Re: Personal Property Appraisal Estate of Cynthia L. Brough 7 Hilltop Circle Carlisle, PA 17015 Date: September 12,2013 Adirondack chair print $25.00 Class ring $30.00 Collection-miscellaneous books-knick knacks $20.00 Brough landscape oil paintings(6) $90.00 Doris E. Do Strok painting-oil $15.00 Wall hangings $60.00 Brough paintings $70.00 Simpson DVD library $10.00 Kinkade print $105.00 Miscellaneous knick knacks(cats) $30.00 TOTAL $455.00 ,'� � =� - - - s" ,�1 William G. Rowe Brough Appraisal 1 09/12/2013 Rowe's Auction Service 2505 Ritner Highway Carlisle,PA 17015 717-574-1008 215-1044 249-1978 Oct. 4, 2013 To: Wayne F. Shade Esquire 53 W. Pomfret St. Carlisle, PA 17013 From: Rowe's Auction Service 2505 Ritner Highway Carlisle, PA 17015 Re: Cynthia L. Brough Estate Onsite Auction Total $3404.00 Less 35% Commission -1191.40 Clerks -225.00 Set up -215.00 Advertising -120.00 Bouder Trash Removal -375.00 Net from Onsite Auction $1277.60 Items Removed to Rowe's Auction Barn $1687.00 Less 35% Commission -590.45 Net$1096.55 Total Due $2374.15 '�c ._.._� - - — � � William G. Rowe Rowe's Auction Service _ _ ___ _ —�-� J.�--i . , �, -,� ` ,— - �� ,�� l _.�jr`L1' �r�X.x '�,,� �^�� t r �' � __��' ��. `��, �. `�, � � ; �_ , . _ `� . � � � � GARRIGK JEWELERS, 1NG. � HANOVER, PENNSYI.VANIA 17331 �" a` (717) 637-1177 , f , TO WHOM TT MAY CONCERN: This is to certif��that�ve are enga�;ed in the jewelry business,appraising diamands,watches,je�velry and � ' precious stones of all descriptions. �' ��Ve here��vith c��rtift' tliat ti�e have this �l�i}� cr�ref�illt' r:x,utiini��l the t��l(otvinn lisir,ci i�nd zle5cribGC1 � �� ilrtir:les, the ptc3pc�rt}• �ai�: �� .� �l n d r�e a� �� i M€�I-�� r r,�_t q h �.. ti.\;�tE _._______ ._... ._.._.. ._.._._..______ J --,�" i 11 i�, R�o��t,;,✓e_i.; �t;, � , �i � :iUDRESS � �i�tt0'.��7�-� I�w[� � ;s -,,, ( -------- � � __._�. _.__......_ __ .. _.__. ... __..__ _._.__..____ ____.._._..__.__.�_ �� Ve estimate thc value ati list��! For insurance or athar pitrpr�ses at tlac t:uir��i�t rct�iil t�;�lu�„ oxclut►in� � Federal and othcr taxes. In i��aking this Appr�iissil, ti��e DC) NC)'I' a�;r��: tu purch�►sa c�r rczplac�� thu artir.les. i � _----- ---....__ _ ..�-__ __---- --- - --;_. DESCRIP"I tORi ---- APPRAISkD YALUE � � � One �air� r�f 1�ctie; 16k wFti�e go2cf ds.amond st��td �l ea��r�inr�s by Hear,t� on Fit�e. E,�ch ear�r�ing cont�ins one rr�+_�ncl l�r�•a.Iliarit c�.�t di�mand with �n e��im��ed � � l� � �y�iq!-�t of �„7�;cts. ��rh, caarit}r vf U�:;��'-,rialf EACS �.� 4-5) �nd calt�r� o�' 1.-�' tAG� 4--�;7. ' � � C�.zr�r�ent fair- rria�^I��=t v.�i,_se texcluciinr� sale� t�x),.. �E,,E.Ot�.t�0 One ��.�dies 14k el.low � � �3�' `` y golc! di�m��7d hoop e�rr�ing. �,• � The e�r�rinr� carFtains five r^c��_�nd brMilli�t�t c�.��: � di�montis wit�°� �r� �stzm�ted �°ombined ttst�i weiqfft � �f �.4�ct, cl�r�i�y af I1 t�iGS 7? �nci �alor^ of �-H '�� tAGS 1.�--`.tZ�). 1'h� mo#intinq wezt�hc �{�pr�oxi.�ately y �` �� 1iw�`� 1.Sdwt. !� ,,,� � ��,r � �� r �1 l+t , �' C+_lr°r-ert#.: ��iir• m�ir°F:et vaI}_t� tcxcl�.tciing s�I�s tax),.. ��'I�t�.iZ�� t.�'``. ,l - � � � - Er�r� c�f �p�r��i��l -__ ', �� I►�-� `�� I" '} � � y�� . � . F� � : 1� a�^�� 1 ��' T'i�ie f reg� nQ A�pr��usal is �narl�� ith the unrlertit��nilinn t(iat the Appi•r�isc�r r��sunrr,s no liabilitt° ..,� tvith � � ec:t ta�} r acti�rn th�it m<s� bt� t�ikcn on t(��, fr<isis t�f this .1p��r�tisai. . �� .��'' i � � 'Pf2ACSt:R __ __ �):l' { � � �� ,Ix ; _ ��. - _ _ < < _..� �,,._ , �.. ,j .,s,._-,� ,,�.-, �✓ y � ,� , .. . � �.�'�i }.�� ``-��?y++�;"`1'��,�!! )��'„�'},� <:��'`�,�'�'�l;r�%/C ��TJ{''.��'-( "1�~�'`T� � � � � 1� �� ` �'q� ��r��. �� t�+k {,1 :,,Y �'SV�`!Y,/. ',[��. >4{+/� �jJ" � � i � 1L `� � �% �� '{i 1� �-z�.�-�: , �+ �`�`�- �-��;,5'��..��' ��" '� ►,._ '�'� ..�_ �, f --. � _ _ __ _ . -, .;, r _ �,,,- _ - �`�� i '* .�i f � �� __ � �'�i�� ;�� GARRICK JEWELERS, INC. f HANOVER, PENNSYLVANIA 17331 (717) 637-1177 TO WHOM TT MAY CONCERN: This is to certify that we are engaged in the je�velry business,appraising diamonds,watches,jewelry and � ' precious stones of all descriptions. � We here��ith certify that �vr, l��ati�e tl�is dav r.areFull�� uxamined thcz foll�n��ing listuc! an�l describ�d � �rtic:lus,th�� j�rnperty of: � _ � An�r�e�a t�� L�tht� ��t�ot_�gh ,,. NAMF.' � n[�nR�SS ill� R�a�sev�lt Ct., HanovNr��v F�A 17?�,_:.l �� t�'Vo estinlate thc value as listed foc insuranG:e or othei•��tu•poses at tl�e current retail valu��, ��xclttcll»g ' Federal ancl otl�er taxes. In makin� this Appr<iisal, e��e DO NO`C rigi•eL to ptirchase or rcpl��ic�; the articles. 1 � a f y` _ DESCItIPTION APPRAJ5EU VALL3E € �.. � , Cine 1�6� y�ll�w gold dot_�ble box ch�in neckl�ce (one � � 1�" t�• one lf�") 8r_i�pencied on the 1�" ch�i.n is one .. � 14k yellaw gold 14x�mm engraveci crass, Sk_t5pen�fed , ! k an the 1�3" chain is on "fr,e¢ far�m" heart �.... ' con��ining for�ty—�wo sinc�l� cut diar�onds at the ` estim��ed si�e of �+.�Q�Scts each. �}i�mand cl�rziy !� Ii (AG5 7?, color� N—I (AC� �.�►—�.�}g nne oval t, 14xlcmm slide engr,�ved vsith a manogr,�m, �nd one ,�'' c�t char,m. The entire necklace weighs 7,�dwt. �,`=��` C�.�r�r�en� fair� market �al�_ie tex�l�_iding �tate ta>c) �395.�+0 � . -- End of Appr�isal --- �� /�.k ;\ ,�"�1 �.:,� D'�3� I 1� \ , � : � i/ ' 1 � ,�� a The for�=oin�; �praisal is iiir�cic ��*ith thc undei:�;kr�ncling that tl1E; A��j�raiscr assuznes n�� liflbilit�� ?� w�itl� res� �c n a �r action that n�ay be takc:al on the k�asis of this A17�.�r��isal. ,r�y �� K�� :x ATF. � � ...' � —��.��. ..�� T. .TJ 'y� .��i�%� � �1�}�`t` i ��,,�.+� �lr'� � T� � �- � .�� .�-?� ��3��.'��_ , � I .� � � � �� u'' <'� r � �, .� , .��, ..,� � � , �� _ �� , _ j _ _ _ �� . _ �� . � � , 'r 7v ` �fj��'p � ,�� t�y i' ./ L� °��" . ,Z'�7— '�'T� .r.r/Y` � T�✓� �' J ' '� �� .��' ��.i�� . - � � � � �� . . � . ;� �. � GARRICK JEWELERS, INC. �' NANAVER, PENNSYLVANiA 17331 (717) 637-2177 I TO WHOM IT MAY CUNCERN: This is to certify that iv�are enga�rd in the jecvelry business,appraising diamonds,watches,jewelry and "? precious stones of nll descriptions. � � � 11'c herc�tvith c��rtil�� th<<( lvr, l�rE��c tlris dFi�� r,��r��fuily exan�ineci th�� fnllui�°inn listccl <rnd dGSCri}�ed �' �irticles. tlie pr�,��ert�� i�l�: �� 1 Andr�ew r'�: L..etha �t�a�_tgF, ,,._ �:�:�tt: --------__. ___.___._ ___..._. j j`�lE, �?,,�,-eV�ai', i_:t: L�- , „nnov�r-� F'� 1?.��1 �` f� ', r\I)DRl:SS__�= _------------------____ _. --__..—..._._ .--.---_____�_� .�' �,� �t`c estitltaiE� the�•,iltit� ,is li4tecl f�tai• iitsti�•<tncc or other piir�x>5ns<'�t the�r.ui•�•ent ret�3it ��1u4�, �;xcl�tding , I�ederai and �rthei• taxr�s. I1�� n►akin�; this i�j��raisal. t�1-c I�O NC)T a�;ret� to pur{;hase �>r r��place the '� articles. i � � �, DE.SCItIPTtOh APARAISED VALUE " �� , t3ne ladies 14k y�11ow g�ld di��ond and r$uby i �c��n�ecf ct;as� dr�ap ear°r�ing. The ear•r�ing contains +.. +�er� ro��nd brilliarit ��_�t dia�onds wi�h �r� estimated � �� com.�ine� �o�t�l w�ir�ht r�f k�,�;�,cts, clar��ty of II tR�S 7') arrd �ol.�r� of C;—N {AG5 1,�—�:.�J2. 'The � � e�r�r,inr� �Is� c�c�nt�ins twc� r�a,_�nd r+.�bfes e�ch with �n apprr�ximatc� meast,�r-�ement; of l.�r�m, medi�_im red t ' colar-, �I c7.ar,ity tType II?. �i"t�e cr°oss xs �'' s�_ispended by a t4k yellow gold lever� back. �,"•i,�' '� 1`�, , �,.�r-res�� air- m�z�ket v�I�_ie texc2u�ling sales tax}... �175.00 ��. � � V�,��; � One Iadi��s i4�k yell�w gold diamand and r�aby �c�ent � � �,�,�-�,► C``rw�,� cr osa �irY�c�3et. The bracelet cantazns nine 14k ��.�.�� ••�� vel.lc,w gc�l�i =.�r�oss�s, e�ch cant�in ezght r�o�.�rici �i" r:� � br•illi�ri� c�_Et �4ACC,iir_�r-��i�; �t tk�e estim�te�f si:? af � �{ t�.�lacts, one r°o�.�nd brilliant cF�t di�mt�nd �'G �he � � estim�ted size af �.0�:cts, �nd two rn�.tnd r�.�bies at '`�'� th� estim�ter� si�� ,.�t l.�mm e�eh. The estim��;ed tatal weic�ht af the �li:�,monc�s is i.��,cts, cl�r,ity t�f SI�w (�(7,�', E�} anc� cnl,o�� of C,—H {F�C.7� 1.�—c.�). 7h�� n�ir,e bracele� w�iqk�� appr�oximately 8.3dw�. � �. ;"' C�.�rr�r��° f�it� market v�l�.�e t�xcluding st�te tax? ��4�ik�i�Z? �t r , ��° `T"h�� fr,re�r»n�; f }�pi•r �.•<il ts'macle �vith tl�e undE�rstandiu; tlirat the Appraiscr assumt�� t�o liabilitv t��ith r ��C�r,�� <in�> �icti�m ihat ma�� I�e t�rk��n c�r� tht� Ir7si� oI this r1E��r,iis�iL � . � _ ��'t''' / _ 11--- ,�_ �r�tt��st:K - � � o��r, ` � ''�, � � , . . -�- �j F- J � ♦:�' �r.1 ' Y -'t`.X "p. ?`_ . r f -+ J�''^"� �7±� � J +�,�r� a , ''i�y�-.,� t'�'"5��;��,'` �t �,�:i2:�'Y t��'.i'^;�:��w',�y� 4"'yi+': _ 't� . , + � ' �� t�� i. �� ri y � •�Y� ��, .� ,��_ � � , ., ( � .. - -t�dr, �� ' �yY WJ�f� ; ^�, � : '"—'� ` � ,e °"��, . . f;k��.iJ w��.._:'�. �':�w_...� .`"'`_C:��I� . . .. i. 1 '� '��'.r, , � . �,.�' ;�. �-,,�, , f � �� -; � � � , - ---- � � x GARRICK .lEWELERS, INC. �� HANOVER, PENNSYLVANIA 17331 � (717) 637-1177 TO WHOM TT MAY CONCERN: This is to certify that we are engaged in the jetivelr}�business,appraising diamonds,watches,jewelry and � precious stones of all descriptions. � �' tNe hr,rewith cE�rtify that we have this da}� ez�refiilly examinecl the following list��d ��nd clesr.ribc�d ��rticlE�, tl�c propert� ot. � � � ti':i"�C. �:E�v !_+_ � i�i ci .�,t�j I�,q�°� NAML; _. – �- � 7 -, , _ ADUK[.SS �.�:�� 'Ct' �,=��:,��, t_,P ?��ilC]�✓�?Y�'y t�'�; �t c�:°;:E �� t�Vic estimate thc valuc as listed for insurance or other purposes at the current retail valtu�, eac:luclin� i'cderal and other taxes. In making this rlppraisal, wc; DO NOT agree to purchase or replacc tttc J iiCtlCiCS. t a DESCRIPTION APPRAISEA VAI.UE � � � ,, y �7l t��1= s z�f�� 'y�,'��cCJ4: i.tC?.+`.� "�`i�i1��=�.��,0?�` �1cl�TtE,?il�� ,t � ccr3F tf;�f� �t�� 1Tli:�. ��'�� C�dl�f?T ti)�" '��'�i� C �f`!'..}'_ teJil'�:=�.11l� �{, �:>n�� .��zM.n�� ,3l�.ar-s� �_.�� i��s€�� ,n� a�ei.�� 1�'��,��:< � �� 41 � <<�Irtt~ir��{ �F �J�L_ (f=1�S �: .�r�� c::ic�r° �� I {A�S �A�},, � ' s,_cr-�r,;�+_tr�cfin_c, th� c�r;tc�r^ ��on� �r�d clvwn tF�e szdes o�' ` ��'iE= ;"?ilt"�a i. = .�i i:O�r�l�. fa'I u'^.i23^?`V°°'C1�v ,'C�t_l'#?fj �?`s"�Z�1�Yi�' �i� c�_t+- c4i�muric�� arsi:�t� tha approximate combined tatai vaeY�ht r.�f L��'�c_�=, rl�r^i�:y, � �,-,��. Q.� �,15> �o �;� �'' (A.��S �, t�c� �? �;n,i �t�l.nrY o�F C i-� tA�^a5 1.�-�:.t�}. 7h� �' c�r��er� c�i�Fn�ncJ hz s b��a� �n��l,v�eti t�y th� t�mer�ic�r� �'r , uerr7 Saci�ty a�r� is I��cr� zrr�cr:�t�ed �,�i�h i�� ser��i�1 ! t��':t�l_t�� tj-?t�C-1`` ltid't'- iC:`' I <i�LF�-al, �, , \ i ,-� ! 7 '. L CJ p � . , s. { _ .7 .,n ;{}.�'7� 7 � l.e�_4�' �' ��i4� �:�?7i`ro I��"{.F.^te \� eS.l„t£w ��\/4'-��=_�J�.(�b� �'�n.,E.�"'_f {'✓c.'7'1�±a �� k:;+C.�� . �. a -�.a��z q� _ � C?n� I�c.��s 1E!?-� y�e�l.c.�w c�ole! „7r�r�:�r,;��incrl.�:" �Jz�mrs��:t� � l�� v�crF r��-��i k i.s.�7t-}t; I7�rz�:i r�an�u Ttir ta�.�n�1 �c�nt�irts � � � �rat-<aZ ui ��.�Nr� }��!�nd tsr-�.?].zr��,: ��a� d��sr;c�r�� ..t�t�f-� C?�i47iiic3i4�(:� i:.'OT3"I131i1F.'C{ F jE:c'��. WJt_yClil� Oi ��'_'�'3._�iC�t=.,. � c:;l�r^i�:y� r�an�� t t�51 t;�1 53:�. (R�5 .:� i.a 51 �nd colai- ra fi` £�—#-i ir`�GS 1.,`�.�—;:'»�Z+?. � 1 C�arr�en{; l=a:ir� M�r•�{�t Val�_�e texcl�_idinq ��Ie� tax?... ��,.,g�.r7.}�1,��.�r f J _. , � -- t�rtc, �f �=��:.�za�l ___ : � i 1'he For•��;c�ing �raisal is mad<: �n+ith tl7e und�rstanding that tl7e Al�praiscr <issw�ies i7o liabilitv with r�s r�c:t �an ar.t�ion that may bc t�iken on tl�ic l�asis of this Appraisal. , � ��,�/�� APP 7SF.R nAl'. �— � - _. „ {{{��111 . ��'t�� .�:'(r T 1CyT}�T(Y��{ 4�`"�' •Y J�}�� 1 �y� 1 � Yl f y� �..� ..- �� y� �, ,,� � �,� C�'`"�. . . . , _ , �,y, �� 7� � { y �.,•r,. � -Jy�� r � . '�1l, `,�� ,it� _-_ _ ' `��'S . ,- 1 � Y�'�'��"�'� ��1 .',�'`"�'� !�s`�'r s ^�''� i t � �� a� � �_��-�! ��i.��. � � �- --� _ �� t�,.�� ,�x� . � . GARRICK JEWELERS, iNC. �' � NANOVER, PENNSYLVANIA 17331 (717) 637-1177 TO WHOM TT MAY CONC�RN: This is to certify that we�re enga�;ed in the jewelry business,appraising diamonds,WIItCt1C'S,jewelry and precious stones of all doscriptians. �� We I��r�,�vitY� <.ertify tliat wu ha��a tf�tis �i�iy carafull}� exatninu�l fhc !'��ll�r��ing list��cl and dascribed ttrtic:les, the prop��riti= rif�: ��-� � � ��T� �i �q} � r- 't t:. � �7� ti:��1�: __. _. _ �_.� ____ �. _ ..___.____._�_----- f �� ? , � p, ; ,w:��,r,�r.��; �, (��r� ; -, - ADDR�SS °.!1 _. f-'tr . _e. �a �� _, ,.,. � 4Ve estin�iate th�r ��alt�� as lisie�l for ii7siiran�:c or�yt1��r ��ur��r�ses<it tlie t;urrent rt�tr�il v�tluo, +�x�;lucling �� Pecleral an�1 other ts�xcs. In �uakinr; this �1��praitia(. t�� LlO NO'1' �i�;r�;E� t<3 �nu�r:h<is�� r rctplace thG `� artic:lf:s. ; i ,� � � i DFSC:RIP'CION APPRIVSEU VALUE � � , L�r�t_ la_�ic: i�� y�l1�w ��ot�.f c��monc{ w�cJc�irsg �G�n�. � .;� r ��`l�� tc?.Tt�� C:C1Y?'�:=xltt.i I�"1VC: Y��1Lt:14� �"+r"2��7,C+i1L`' Cn�.t'�:, � � �i�mnnci� wzt-h es�im::�te� c�u�nbin�d tu��l w�ir��t c�f �� .�t?cr_ts� c�l�r�if v r;�-��c�� r.a�° 4��1 i�E? �I� _.��;� e�` t� �` , R� an� o�olc�r� af G�°-l-� iAC-;S 1,..�'.r--�..�3. _ �1�V C�.!��r,en� F'�i*� t":�r��-��t 11-�I�_te {��a�c.l�_��inc3 =�3�; t<�xl..a �i,3��.�� . _ , � , ��3''`t, � � ��t�� ;.�di�� 1ts(< y�st��,w �t��cJ c,�.;,s��d �,rf�� r�_�t�� ccer�� r��,=��:� c , +�� r*iEx � }�I°�,� , ,,,a � i» t;t�� .^_C't��Y" r�'e �z" l°3T'1Lj �{"'�� 1T1� �?f�"' � �'_�i�T'?s� ��r '��1.�T't� ) � ( �',:,_� ulci�ftC}f'at�� 4N2i:.�°1 �i4"1 ?c F,!Ti��,E?� f G ri�T17fi�'c:� ,tl�� .�!� �` i��z: ��f �i't .s�t��t�� r zt � n� �Z1 �F'-�.t'.�S �� r�r� �s�l�s• /�� --- Y�•e�j:' �,�, �-� :_, iA!�� _.�_..c'.4'�7. T;-i� ;�r {3�s �j<�cs vr�rtt:,.±r�� °.�ao rr�`�`,t,y �•�' � � � � _ � �� . � � . ':'� t t ?-,�_,�'-+ � =��a !^i1� it c�F7 .�(�C1Y �.Et�=•.�� E�tt c'r!(p`r�a�i�(r?(}�; �� F,�l fi' �,�� ,.=x� :,. �r��c..�.�t� r�� s�_,i�r- �Z �-,.�r^it,y (°t'y�� #I`•. .�'.�` �r ��t> � � � � w , ,� �3E�r~��n�L F�it�� `�t<�t,&�et �.�-2u� ��xr�Iu±�i.nc� �ale� tax)».w �3`39�.�t� , „ :r�� _......__ i�._})l.t t.J� �k�.7 F.t�i��i'.t 1 C'�1':1 L .,.... . . '` � . � . . . . . . . . � . � )/ '� ( i � . � . . . . � � f 1 1 � . . � � /'i �'� Tl1e fore�oin� - p�7rais�il is mr�clr� �vith thi� tmdcrst<i��cliu�, th�ti thE� A��>rii�t�r assiuu��s n�� lial�ility ,,� ��rith r�:sl cc �n<ny �iclir�i� that �na�' h��takun im th�a b��sis��f this Appraisa(. . .� � _._. ._ _ _?� ��______ - -- ___. . ��t`��--"� ' ,q� r e1Pt'�SI:R 1)r�l'F. 1 �� ,�j � l� _ • _ -��. , ry''` < -�-` '" ' ' �±�r ,r � ` � �,..�,.7 '�?:�,y.y�.fi' �'',�✓( �'�• '2�-��-'>Z'�� + �'"`�"'+.�'6. " ' T�✓ _ i �, �'��k�� t,��,��,,��`'�jl�,� ��+ `�e��:Y� �f,,,,. �Y f�� . � t/ � ,�' �'�-'��,� �`=' , � . � � � _ .� � :.�� s ..�.�_��;' ��;��`��'�_ ��',�' �� . � REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Cynthia L. Brough 21 13 0897 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 INCLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFDEATH %OFDECD�S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPLICABLE) VALUE �. Morgan Stan ey IRA Account 916-108275 iste m memorandum form because the decedent was born on December 31, 1954, and, thus, was not 59 1/2 years of age at her date of death, in the amount of$16,915.43. 61 Pa. Code Section 93.131. 2. Morgan Stanley Roth IRA Account# 916-107315 listed in memorandum form because the decedent was born on December 31, 1954, and, thus, was not 59 1/2 years of age at her date of death, in the amount of$29,490.20. 61 Pa. Code Section 93.131. TOTAL (Also enter on Line 7,Recapitulation) $ If more space is needed,use additional sheets of paper of the same size. :, . _ �_ � . . _ � REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENTOF REVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Cynthia L. Brough 21 13 0897 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: �. Panebaker Funeral Home, Inc., funeral service 10,795.80 2. Mount Olivet Cemetery, gravemarker 1,108.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) John Andrew Brough 24,745.00 StreetAddress 1116 Roosevelt Court c;�y Hanover state PA ZiP 17331 � Year(s)Commission Paid: 2014 2, Ano��ey Fees: Wayne F. Shade, Esquire 24,745.00 3, Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Register of Wills of Cumberland County, PA 613.50 5. Accountant Fees: Flickinger& Co., LLC 2,000.00 6. Tax Return Preparer Fees: �. Cumberland Law Journal, advertise Letters Testamentary 75.00 8. Garrick Jewelers,jewelry appraisals 286.20 9. Souder's Landscaping, mowing 53.00 10. Souder's Landscaping, mowing 53.00 1 l. UGI, gas service 29.96 12. Commonwealth of Pennsylvania, duplicate certificate of title 22.50 13. Chamberlin's Pest Control, pest service 51.94 14. The Sentinel, advertise Letters Testamentary 200.16 15. Met-Ed, electric service 11.98 16. Register of Wills, Short Certificate 5.00 17. Souder's Landscaping, mowing 53.00 18. Souder's Landscaping, mowing and shrubbery trimming 106.00 TOTAL(Also enter on Line 9,Recapitulation) $ "71,800.85 If more space is needed,use additional sheets of paper of the same size. _ _ ,, - ,.. _ . . , , * : Continuation of REV-1500 Inheritance Tax Return Resident Decedent Cynthia L. Brough 21 13 0897 DecedenYs Name Page 3 File Number Schedule H -Funeral Expenses 8�Administrative Costs -B7. ITEM NUMBER DESCRIPTION AMOUNT 19. UGI, gas service 30.98 20. DirecTV, television service 8.77 21. Met-Ed, electric service 93.32 22. Janet M. Ryan, cleaning 600.00 23. Goin' Postal, shipping Adirondack print 229.15 24. UGI, gas service 29.96 25. UGI, gas service 58.50 26. Met-Ed, electric service 7.44 27. UGI, gas service 189.72 28. Register of Wills, filing Pennsylvania inheritance tax return 15.00 29. Register of Wills, reserve for filing Account, etc. 600.00 30. Met-Ed, electric service 55.20 31. Advanced Disposal Services, trash removal 27.52 32. MetLife Auto & Home, homeowner's insurance premium 1,867.00 33. UGI, gas service 227•g� 34. Met-Ed, electric service 40.83 35. UGI, gas service 235.82 36. Met-Ed, electric service 48.63 37. Souder's Landscaping, lawn maintenance 110.00 38. Jennifer L. Varner, Tax Collector, county and local real estate taxes 678.11 39. MetLife Auto &Home, homeowner's umbrella policy coverage 26.00 40. UGI, gas service 171.06 41. Union Hall Lawn& Garden, lawn maintenance 980.00 42. Register of Wills, file inheritance tax return 15.00 43. Register of Wills, reserve for filing Account, etc. 500.00 SUBTOTAL SCHEDULE H•B7 6,845.81 . : , � . . ; _ ._ REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT� INHERITANCETAXRETURN MORTGAGE LIABILITIES 8� LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Cynthia L. Brough 21 13 0897 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 �. MetLife, automobile insurance 503.00 2. Souder's Landscaping, mowing 53.00 3. Lindsay Landscaping, mowing 133.56 4. UGI, gas service 34.46 5. Peck's Septic Service, septic tank pumping 295.16 6. Robert C. Cairns Tax Collector, school real estate taxes 2,318.92 7. DirecTV,television service 85.68 8. Met-Ed, electric service 185.61 9. CenturyLink, telephone service 65.45 10. Citi Cards, credit card 155.74 1 l. Doris Do, reimbursement for purchases 54.00 12. Doris Do, return check fee 12.00 13. United States Treasury, estimated income tax 1,500.00 14. Pennsylvania Department of Revenue, estimated income tax 300.00 15. Doris Do, reimbursement for cell phone service 54.00 TOTAL(Also enter on Line 10,Recapitulation) $ 5,816.05 if more space is needed, insert additional sheets of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent Cynthia L. Brough 21 13 0897 DecedenYs Name Page 4 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, 8� Liens ITEM NUMBER DESCRIPTION AMOUNT 1 . CenturyLi , te ep one service 5.47 17. United States Treasury, 2013 federal income tax 18. Pennsylvania Department of Revenue, 2013 state income tax SUBTOTAL SCHEDULE I 65.47 GRAND TOTAL SCHEDULE I $ 5,816.05 REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: C nthia L. Brou h 21 13 0897 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).] �, Letha Wand Brough Lineal 105.00 1116 Roosevelt Court Hanover, PA 17331 2. John Andrew Brough Lineal 40.00 1116 Roosevelt Court Hanover, PA 17331 3. Letha Wand Brough and John Andrew Brough as T/E Lineal 10,019.00 1116 Roosevelt Court Hanover, PA 17331 4. Sue Ann Musselman Wentz Collateral 66,361.00 246 Cottage Drive New Oxford, PA 17350 5. Doris E. Do Strock Collateral 15.00 714 Williams Grove Road Mechanicsburg, PA 17055 6. Linda Kay Kauffman Sweeney Collateral 25.00 701 Crystal Street Ames, IA 50010 7. Terri L. Holder and Karen A. Etter 805.87 207 Shughart Avenue Boiling Springs, PA 17007 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROU�H 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: �. In Touch Foundation, Inc. 236,721.12 3836 DeKalb Technology Parkway Atlanta, GA 30340 2. Thru the Bible Radio Network 236,721.12 P.O. Box 7100 Pasadena, CA 91109 3. Letort Methodist Church 50,000.00 1198 Claremont Road Carlisle, PA 17015 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 523,442.24 If more space is needed,use additional sheets of paper of the same size. REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: Discount: 0.00 Interest Table Year Days Delinquent Balance Due Interest ', � this time period this year this period �_ --- --- I Before 1981 ' 1982 f i 1983 . _. _- - -- _ _. ---- --- _ ___ ! 1984 ' 1985 ' __ _ -------- -- — - _ _ _ ', 1986 ; r _ _ _ - _ -- - ---- _ . --- __ _ _ -- �987 __ I � 1988 through 1991 ' ---- - _ _ ------- -- _ _� ' 1992 ' _ ---- --- � 1993 through 1994 ' - _ ._ , ' 1995 through 1998 ' ' 1999 ! � 2000 , , . ' 2001 ' 2002 ' 2003 � __ __ _. _ _ 14 2004 _ 2005 __ 2006 ' ' ' 2007 '�, 2008__ __ ' ' ' 2009 , _ ---� -_ _ �- _ __ �_ i 2010 '�____ -- - - � ,_2011 through 2014 '�� __ _ -�- -- , ' , , . _ TOTALS ' Penalty Calculation If the decedenYs date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: _ .. ,. _ ,, _ _ _; _.. LAST V�ILL AND TESTAMENT I, CYN'I'HtA L. I3ROUGH, B.S., D.V.M., af the Tawnship of South Middleton, County af Cumberland, Commonwealth ai'Pennsylvania, being af sound and disposing mind, memory and understanding, da make, publish and deciare this as and for my Last Will and Testamcnt, hereby revaking and making void all fonner wills and codicils by me at anytime heretaf'are made. FIRST. I order and direct that all my just debts, funeral expenses and expenses in connection with administration of my Estate be paid by my personal representative or representatives, hereinafter named, as soan as conveni�ntly rnay be done after my decease. I further autharize my personal representative to expend funds from my Estate in such amaunts as my personal representative shall consider appropriate, for the disposition and memoria[ of my remains. SECOND. I givc and bequeath unto my mother, LETI-iA WAND BROUGH, my Thamas Kinkade prints with their certificates of authcnticity. If she should fail to survive me, I giVe and bequeath the same unto my f'ather, JOHN ANDREW BROUGH. .� TH1RD. I give and bequeath unto my father, JO�IN ANllREW BROUGH, my ✓ ,, Iowa State University Ve;terinary College class ring and my Simpsons DVD library. If he shauld fail to sur��ive me, I �ivc and bequeath my Iawa State University Veterinary W:11�nc F.sE�r�r�E Colle�e c(ass rin� unto my dear friend, LINDA KAYE KAUFFMAN SWEENEY, af Attamcy at la�v � 53�Vest Pom(rct Strcet Carlislc,Penns�t�ania l 170i3 Ames, Iowa, and my Simpsons DVD library unto my mother,LETHA WAND BROUGH. FOURTH. I give and bequeath unto both of my pazents, as tenants by the entirety, any other items of tangible personal property that they may wish to take from my Estate, other than any motor vehicles that I may own at my date of death. If either of my parents should fail to survive me, I give and bequeath the same unto the one of them who shall survive me. FIFTH. I give and bequeath unto,LETORT METHODIST CHiJRCH, of Cazlisle, Pennsylvania, its successors or assigns,the sum of Fifty Thousand and No/100 ($50,000.00)Dollars. SIXTH. I give and bequeath unto my dear friend, SUE ANN MLISSELMAN � WENTZ,of New Oxford,Pennsylvania,the sum of Fifty Thousand and No/100 ($50,000.00)Dollars and any motor vehicles that I may own at my date of death. SEVENTH. I give and bequeath unto my deaz friend, LINDA KAYE KAUFFMAN SWEENEY, of Ames,Iowa,my beach print(Adirondack chairs by the a). EIGHTH. I give and bequeath unto my dear friend and colleague,DORIS E. DO STROCK,her choice of an oil painting from among all of the oil paintings painted by WAYNE F.SHADE myself. Attorney at Lw 53 Wat Pomfrct Stroet Carlisle,Pen�uylvania 17013 -2- NINTH. For the purposes of this my Last Will and Testament,a person shall not be deemed to have survived me unless he or she shall have survived me by more than ninety(90) days. TENTH. All the rest,residue and remainder of my Estate,real,personal and mixed,whatsoever and wheresoever situate,I give, devise and bequeath unto IN TOUCH NIINISTRIES of Atlanta, Georgia, its successors or assigns,and THRU TI�BIBLE RADIO NETWORK of Pasadena,California, its successors or assigns, in equal shares. If either of them�should fail to be in existence at my date of death, I give,devise and bequeath the entire residue of my Estate to the other. � ELEVENTH. I order and direct that any estate, inheritance or similaz tax due as a result of my death with respect to any property passing as a result of my death, shall be paid from the residue of my Estate before its division into shares and prior to distribution as an expense of administration and that no part of the taxes should be prorated or apportioned among the persons or beneficiaries receiving the taxable property. It is my express intention that all inheritance taxes imposed as a result of my death be paid from e residue of my Estate whether or not the properiy passes under my Last Will and Testament. My personal representative shall have full power and authority to pay, compromise or settle any such taxes at anytime whether with respect to present or future interests. WAYt�F.St�t�►nE Attomey at Law 53 Wcu Pomfrct Sdeet Catlisie,Pen�ylvania 17013 -3- TWELFTH. If I am the owner of any pets at my date of death, I order and direct that their care be enM�sted to DORIS E.DO STROCK. In the event that she should be unable or unwilling to take responsibility for their care,I order and direct that their caze be entrusted to her sister, DOREEN E.DO WILDING. If DOREEN E. DO WILDING should be unable or unwilling to take responsibility for their care,I order and direct that their care be entrusted to her son,r1ICHOLAS L. WILDING. THIRTEENTH. I order and direct that any liens against any personal property which passes to a designated person either under this my Last Will and Testament or otherwise shall be paid from the residue of my Estate prior to distribution as an expense of administration and that such specific bequests of personal property not pass subject to any liens thereon. FOURTEENTH. Any and all decisions,determinations or actions made or taken by a personal representative hereunder, if made in good faith, shall be final and conclusive on all persons who are or may become interested in my Estate. No fiduciary acting under this my Last Will and Testament shall be liable for any error in judgment or for any depreciation or reduction in value of any Estate assets at anytime, in the absence of willful default. FIFTEENTH. My personal representative or representatives hereinafter named shall, in addition to the powers vested in them by law and by other provisions of this my WArne F.Sxnus nnomey az LaW 53 Wat Pomfrct Strat Carlisle,Pennsylvanie 170I3 -4- Last Will and Testament have,without the necessity of prior Court approval, the power to permit any veterinary practice in which I may have an interest at my date of death to be continued until my interest can be liquidated to the maximum benefit of my Estate, without personal liability for any operating losses. In the operation of said practice,they shall have the power to do any and all things they deem necessary or appropriate, including the power to merge or incorporate the practice,the power to borrow and to pledge assets contained in my Estate as security for such borrowing, and the power to close out, liquidate or sell my interest in the practice at such time and upon such terms as to them shall seem best. SIXTEENTH. I order and direct that my body be interred in the plot next to my sister, CANDACE L. BROUGH, in Mt. Olivet Cemetery,Hanover,Pennsylvania, and that my body be adorned with my one diamond-studded hoop earring, my one diamond and ruby-studded cross and two hearts of fire studs,my double-looped gold chain with cross, cat and heart charms, my diamond and ruby crosses bracelet,and on my right hand my gold signet ring. LASTLY. I nominate,constitute and appoint my trusted colleague,DORIS E. DO TROCK, to be the Executrix of this my Last Will and Testament, but if, for any reason, she should fail to qualify as such Executrix or decline or cease so to serve, I nominate, constitute and appoint my father, JOHN ANDREW BROUGH, and my legal counsel, WAYNE F.Sti�wE Attomey at Law 53 West Pomfrot Suat Csrlisle.Pennsylvania 17013 -5- WAYNE F. SHADE,ESQUIRE,to be the successive alternate personal representatives hereof, all to serve without bond. � IN WITNESS WHEREOF, I, CYNTHIA L. BROUGH,B.S.,D.V.M.,have hereunto set my hand and seal to this my Last Will and Testament which consists of eight (8) typewritten pages to each of which I have affixed my signature,this 26th day of .Tanuarv ,A.D.Two Thousand Twelve(2012). � (SEAL) Cyn L. Br ugh,B.S.,D.V.M. The preceding instrument, consisting of tliis and seven(7)other typewritten pages, each identified by the signature of the Testatrix,was on the date thereof signed, sealed, published and declared by CYNTHIA L.BROUGH, B.S., D.V.M.,the Testatrix therein named, as her Last Will and Testament, and we,at her request, in the presence of each other, have subscribed our names as witnesses hereto. �/� ��_ � WAYNE F.SHADE Attomry at law 53 Wat Pomfiet Svat Carlisle,Pennsylvania , 17013 -6- Acknowledgment COMMONWEALTH OF PENNSYLVAIVIA ) ) SS: COUNTY OF CUMBERLAND ) I,CYNTHIA L.BROUGH,B.S.,D.V.M.,the person whose name is signed to the foregoing instrument,having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Swom to or affumed and acknowledged before me by CYNTHIA L. BROUGH, B.S.,D.V.M., this 26th day of January , 2012. Cynthia .Bro gh,B.S., D.V.M. ,�..�� Notary P blic coMMONw�►�TM o�Pe�snv�►rru► NOTARIAL SEAL CONNIE J.TRlTT,No�y Pubfic Cariisle Boro.,Cumbe�land County Commission ires October 5,2042 Affidavit CONIlVIONWEALTH OF PENNSYLVA1vIA ) ) SS: COUNTY OF CUMBERLAND ) We, Wayne F. Shade and Helen H. Shade ,the witnesses whose names are signed hereto,being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the WAYNE F.s�►nE �S�ent as her Last Will and Testament;that the Testatrix signed willingly and n��u�W 53 Wal Pomfrct Stroet . Carlisle,Pennsylvania 17013 _7_ executed it as her free and voluntary act for the purposes therein expressed;that each subscribing witness ip the hearing and sight of the Testatrix signed the Will as a witness; and that,to the best of our knowledge,the Testatrix was at that time eighteen or more � years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by Wayne F. Shade and Helen H. Shade ,witnesses,this 26th day of January , 2012. � � �� Notary P lic COMMONYVF.A�TH p�p��gy�V�A � NOTARWL SEAL CONNiE J.TRITT,N�ary pub6C CarC�Boro.,Cumberland Counry �0��n res Oatober S.T042 � WAY►vE F.StinnE Apomey at law 53 West Pomfret Strat Carlisle,Pennsylvania 17013 -8-