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HomeMy WebLinkAbout02-0455 PETITION FOR PROBATE and GRANT OF LETTERS Estate of Roseanne B. McGee No. 2J - 02..- 4 S-S'" also known as To: Roseanne Baumgardner McGee Register of Wills for the , Deceased. County of Cunberland in the Social Security No. 20Q-14-66Q1 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ors in the last will of the above decedent, dated Febv,;,""1' 17 and codicil(s) dated FebIUary 18 r 1997. The named Executor, Neal J. McGee, MR renollnr.P.rl rl!=: ""XPrI ,TnT. named ,19-U- (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h er last family or principal residence at 86 SchimmE~l Way, S. M;(kll ""ton 'T'wp. (list street, number and muncipality) Decendent, then 76 years of age, died Febnlrlry 7 ,:>ti ?OO? at r.rlrl;!=:l~ R~;nnrll M~;C'ol Ce-nte-r Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ 55,000 $ $ $ n!rl WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters rlc1mi ni Rtrrlt; on r.. t .rl. (testamentary; administration c. La.; administration d. b.n.c. La.) theron. '" ~ CI) u c: CI) :'2~ "'~ CI) .... <XCI) c: -00 t::o;:: ro '.0 3~ CI) "- :;0 o:i c: "" c;j ~~~~ -. Ann McGee Carbon 880 Zermatt Drive Hummelstown, PA 17016 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA I sn COUNTY OF CUMBERLAND J ~ The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will Well~.....:~h~ng to law. Sworn to or affi.rmed and subscribed { ~ ~ ~rn--- ~ t before me this 10th day of Ann McGee Carbon ~ \ MAY. *6t2002 ~ /':?;tr~</Z~r ,1"D~ T M~.. ! \ --\ - V '1....- I No. '2.1 - 0 2..-L.l-t)~ Estate of Rosanne B. McGee , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW MAY 1 0 If)c~ in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 17, 1988 and Codicl dated February described therein be admitted to probate and filed of record as the last will of Rosanne B. McGee. 18, 1997 and Letters of Administration, C. T .A. are hereby granted to Ann McGee Carbon and Janes L. McGee ~ (// ?t</J<~/U) .A'l/ ,,~ MARY CLEWIS Re. ster of Wills EXTRA PAGES $27.00 codicil FEES $ 10.50 Probate, Letters, Etc. ......... $ 115.00 Short Certificates( ).......... $ 12.00 Renunciation ................ $ 5 . 00 . icp $ 5.00 TOTAL _ $ 174.50 Filed ..... ?.-.1. Q:-?9.Q~ . . . . . . . . . . . . . . . . . . . mailed to ann 5-10-2002 Ann McGee Carbon, #83013 AITORNEY (Sup. Ct. 1.D. No.) Keefer 'Wood Allen & Rahal, LLP 210 Walnut Street, P.O. Box 11963 ADDRESS Harrisburg, PA 17108-1963 (717) 255-8054 PHONE :'1r -- . -, . d ~) G 0) \",j Estate of 'K.:,SANNE also known as PETITION FOR PROBATE and GRANT OF LETTERS ~, hJc..~~e No. 21 - 02 - y~S- To: Register of Wills for the , Deceased. County of in the Social Security No. Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut in the last will of the above decedent, dated and codicil(s) dated named ,19_ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in h last family or principal residence at County, Pennsylvania, with (list street, number and muncipality) Decendent, then years of age, died , 19 at Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters (testamentary; administration c.I.a.; administration d.b.n.c.l.a.) theron. on 'tr h ;F ~~~!i~~K"e -g.g _~*"e~ c:l.A_ /)1__ 2.0_'"'1- ~ .;: ~Q) ~o... Q) '- !:i 0 '" c Ol) ti3 ~4'~ k;i.. OATH OF PERSONAL REPRESENTATIVE COMMONWE. AL TH OF PENNSYLVANIA 1.- ss COUNTY OF __CUMBERLAND J The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to 0 r affir.med and subscribed { ~t-e~ X. 'nt tJ-- - C;J before me thi,s 2nCl day of _ ~. ~U02~ ~ /~'~;;2~"ter - l No. ;J 1- I\;l . t.#5":3 Estate of ROSANNE B MCGEE A.K.A. ROSANNE BAUMGARDWBeceased MCGEE DECREE OF PROBATE AND GRANT OF LETTERS AND NOW MAY 10, 2002 19_, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that theinstrument(s) dated will /-17-1gRR ;:mil ("'nil;,,;' ?-lR-lqg7 described therein be admitted to probate and filed of record as the last will of ROSANNE B MCGEE A. K .A. ROSANNE BAUMGARDNER MCGEE and Letters '[,,:.,,_1 -t<f.-~Y C~",--,-..r,"~'~\C'A7lM'\..) (\ .\.A. are hereby granted to JAMES L MCGEE AND ANN MARIE MCGEE N.K.A. ANN MCGEE CARBON extra paqes codicil $ 27.00 $ 10.50 '@h~~-U~~""'''/ /2u/~/ Y C _ glster of WI / FEES Probate, Letters, Etc. ......... $ 115.00 Short Certificates( ).......... $ 12.00 Renunciation ................ $ 5 . 00 jc;p $ 5 . 00 TOTAL _ $ 174.50 Filed '" S:-.1.Q-;-tP.Q2. . .. . .. . .. . . .. .. . . . .. mailed to ann on 5-10-2002 AITORNEY (Sup. Ct. LD. No.) ADDRESS PHONE ~,""" ... J .....~ .- ::i d N I ,,-\ -D ~. .,.,', j U RENUNCIATION 2.'-02.- '-ISS In Re Estate of Kos ~ AI N c 16. (h c 6-e..ofL deceased. To the Register of Wills of C(.(.,M WOE ~L^ .uO County, Pennsylvania. The undersigned NeAL ::r~ Me.. &.e-e I h~ S IUIN. J of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters be issued to Ie- ~ "t"' A- Me- t4 TA a.~ AN A1 l!.A 12.:So f'ot A- N. 0 \T ^ tt\ -eo ~ L~ (h c:. ~ e 'f!. WITNESS hand this ~ day of t7?4'l , W--;tOQ~ ~ ~1h;J. '- PDJ'f-. (Signature) (/W'-' (Address) (Signature) (Address) (Signature) (Address) LAST WILL AND TESTAMENT OF ROSANNE B. McGEE :;1- Oil- 4)5- KNOW ALL MEN BY THESE PRESENTS, that I, ROSANNE B. McGEE, of Harrisburg, Dauphin County, Pennsylvania, being in good health and of sound and disposing memory, do hereby make, declare and publish this as my Last Will and Testament, hereby revoking all former wills and codicils heretofore made by me. FIRST: I direct that all my just debts, expenses of my last illness and funeral expenses shall be paid by my Executor, hereinafter named, from my estate as soon after my decease as shall be found convenient. SECOND: I direct that all transfer and inheritance taxes, state or federal, assessed because of my death, whether the funds, property or insurance proceeds to which taxes are at- tributable, pass under this Will or not, shall be paid from my residuary estate as part of the expenses of the administration of my estate. THIRD: I bequeath my automobiles, household and per- sonal effects and other tangible property of like nature (not including cash or securities) together with any existing insur- ance thereon, to my husband, NEAL J. McGEE, if he survives me by thirty days. Should my husband, NEAL J. McGEE, not be living on 1it{J~~. 7OC~ Page 1 the thirty-first day after my death, I bequeath such tangible personal ty and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided among them by my Trustees with due regard for their personal preferences in as nearly equal shares as practical. FOURTH: I give, devise and bequeath all the rest, residue and remainder of my estate, whether real, personal or mixed and of any nature whatsoever and wherever situated, to my husband, NEAL J. McGEE, absolutely, if he survives me by thirty (30) days. FIFTH: In the event that my husband, NEAL J. McGEE, should predecease me or not be living on the thirty-first day after my death, I give, devise, and bequeath the rest, residue and remainder of my estate, as aforesaid, to my children in equal shares provided that, if a child of mine should predecease me or die prior to the distribution of his or her share, said child's share shall be paid to his or her then living issue, if any, per stirpes, and in default of any such issue then living, such share shall be added to the shares of my other children and, further provided, that if any of my children entitled to distribution shall be under age thirty-five (35), the share of such child shall be held by my Trustees, hereinafter named, IN SEPARATE TRUST, for the following uses and purposes: f1.,-{J~f3.7n~ Page 2 (a) My Trustees shall pay all the net income of his trust to him in installments at least as often as quarter-annually. (b) When any child of mine shall have reached the age of thirty-five (35) years, my Trustees shall distribute to him the balance of his trust. (c) Upon the death of any child of mine for whom a trust has been established under this Will, the Trustees shall distribute his then trust, as constituted: (1) To or in trust for the benefit of such person or persons, upon such conditions and estates, with such powers in such manner and at such time or times as such child appoints and directs by Will specifically referring to this power of appointment, and to the extent that he does not effectively exercise his power of appointment; (2) To his then living descendants, per stirpes, or, in default of such descendants; (3) To my then living descendants, per stirpes, except that the share of any beneficiary f{~~ 7r\~~/ Page 3 in default of appointment for whose primary benefit another trust is then to be held under this instrument shall be added to and commingled with the other trust and held as if it had been an original part of the other trust. SIXTH: I hereby nominate, constitute and appoint my husband, NEAL J. McGEE, as Executor of this, my Last Will and Testament. In the event that my said husband, NEAL J. McGEE, shall predecease me, or be unwilling or unable to act as Executor, as aforesaid, then I nominate constitute and appoint JAMES L. McGEE, my son, and MARY LUCY McGEE, my daughter, or if one of them should predecease me, then the survivor, as Executors of this my Last Will and Testament. SEVENTH: I hereby nominate, constitute and appoint JAMES L. McGEE and MARY LUCY McGEE as Trustees of any trusts created in Article Fifth hereof. If one of my Trustees is unable or unwilling to act, or is serving, and by reason of death, resignation or otherwise, shall fail to qualify or cease to act as Trustee, then the surviving Trustee may and shall continue to act as sole Trustee of the trusts created herein. EIGHTH: My Executor and Trustees shall have, in addition to the powers and authority conferred upon them by law, the following additional discretionary powers and authority: Jj~ (3, lrf~ Page 4 1. To retain any property received by them. 2. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time constituting a portion of trusts herein created, and upon such terms and conditions as the Trustees or Executor shall deem wise. 3. To invest any money at any time in such bonds, stocks, notes, real estate, mortgages, life insurance annu- ities or other securities, or such property, real or person- aI, as the Trustees or Executor shall deem wise, without being limited by any statute or rule of law regarding in- vestments by the Trustees or Executor. 4. To retain, without incurring any liability, as in- vestments, any property owned by me at the time of my death, as long as they deem it wise, and even though such property is not the kind of property Trustees or Executor would pur- chase as an investment; and even though to retain such prop- erty might violate sound diversification principles. 5. To cause any security or other property which may at any time constitute a portion of a trust or of my estate to be issued, held or registered in their own name, or in the name of a nominee, or in such form that title will pass by delivery. d~~ 6.mW Page 5 6. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the as- sets of any corporation or other organization, the secu- rities of which constitute a portion of a trust or of my estate, and to take any action with reference to such secu- rities which, in the opinion of the Trustees or Executor, is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conver- sion privilege or subscription right given to them as the owner of any securities constituting a portion of a trust or of my estate; to accept and hold as a portion of a trust of my estate securities resulting from any reorganization, con- solidation, readjustment, sale, conversion or subscription. 7. To pay all costs, taxes, charges and expenses in connection with the administration of a trust of my estate. 8. To determine what is "Income" and what is "Princi- pal" hereunder, and their decision thereon shall be final. 9. To transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property at any time held by them, at public or private sale or otherwise. 10. To borrow money from any person, firm or corpo- ration for the purpose of protecting and preserving or ~~~ l3,m~ , Page 6 improving my estate or trust hereunder; to execu te promissory notes or other obligations for amounts so borrowed. 11. To make distribution in cash or in kind. 12. To execute and deliver all documents necessary or appropriate for the exercise of their powers. 13. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of my estate or out of any fund held hereunder to which said compensation is attributable. 14. To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. NINTH: No Executor or successor thereof or Trustees acting hereunder shall be compelled to post bond or enter security for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, ROSANNE B. McGEE, the Testatrix to this, my Last Will and Testament, typewritten on eight (8) sheets of paper which I have identified at the bottom of each fj~ /ll?(~/ Page 7 ;tI. page by my signature, hereunto set my hand and seal the /7 day of ;:: e ~ 11//1t1/.'1 , 1988. f(~ ~ ~~(SEAL) Rosanne B. McGee~ The preceding instrument consisting of this and seven (7) other typewritten pages, each identified by the signature of the Testatrix, ROSANNE B. McGEE, was on this day and date thereof signed, published and declared by ROSANNE B. McGEE, the Testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence, and in the presence of each other have subscribed our names as witnesses. O~LVVj (j. L~AJ U IJ )///' ./ '- /' 1/ ('(!t~'c/ .~. ~"'L ( ~~J2< fZ~fjA~~/ Page 8 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS: I, ROSANNE B. McGEE, Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. fj ::'~G7fl:~AL) Sworn or affirmed to and acknowledged before me, by / -tJ) -- ROSANNE B. McGEE, the Testatrix, this /7 day of j-e4JetJI4L!.J'f 1988. (SEAL) ~.L ,,/ Notary pUblc Gii\j;i~;:' ;.'.,~.~~, f-:JfMrt punuc My Comm'ss;o:l Expires April 9, 1989 Harrisburg. fA j)auphin Coun~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS: We, Joan R. Yohe and Nancy L. Loper and Richard E. Connell , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw ROSANNE B. McGEE sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. ~~, (j Ljk C;:?~~1~, Sworn or affirmed to and subscribed to before me by and Richard E. Connell ,and Nancy L. Loper . h . / 7 'I-~ , w1tnesses, t 1S day of Joan R. Yohe ~ )-e;fJ ~LJA,€J,/ , 1988. (SEAL) ~ul~ DIANNE [\(,':EI:L, NOTARY PUBLIC My Commission Expires April 9, 1989 jiauislluri. fA pauphin .County- . , ;) 1- OJ -l)S-5- I, ROSANNE B. McGEE, formerly of Harrisburg, Dauphin County, Pennsylvania, now of Eagles Mere, Sullivan County, Pennsylvania, declare this to be the sole Codicil to my Last Will and Testament dated February 17, 1988: Item I: I hereby revoke Paragraph Sixth, and replace it as follows: SIXTH: I hereby nominate, constitute and appoint my husband, NEAL J. McGEE as Executor of this, my Last Will and Testament. In the event that my said husband, NEAL J. McGEE shall predecease me, or be unwilling or unable to serve hereunder, I then nominate, constitute and appoint my son, JAMES L. McGEE and my daughter, ANN MARIE McGEE, or the survivor thereof, as Alternate Executors of this, my Last Will and Testament. Item II: I hereby revoke Paragraph Seventh, and replace it as follows: SEVENTH: I hereby nominate, constitute and appoint JAMES L. McGEE and ANN MARIE McGEE, or the survivor, as Trustees of any trusts created in Article Fifth hereof. Item III: In all other respects, I hereby ratifY, confirm and republish my Last Will and Testament dated February 17, 1988, together with this sole Codicil, as and for my Last Will. IN WITNESS WHEREOF, I have hereunto set my hand this 18th day of February, 1997. ~~b,-mC~ Rosanne B. McGee SIGNED, SEALED AND DELIVERED by the above named ROSANNE B. McGEE, on the day above set forth, as and for the sole Codicil to her Last Will and Testament dated February 17, 1988, in the presence of us, who at her request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. /~.\ I ! f I 1/ .IWdtOQC~ Q, 010JJJe__ Michael R. Krause ACKNOWLEDGMENT I, ROSANNE B. McGEE, the person whose name is subscribed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as a sole codicil to my Last Will and Testament, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein contained and expressed. ~A.7?/cL) Rosanne B. McGee Sworn to and subscribed before me, a notary public, this 18th day of February, 1997. -Seal- Notary~!f .-~~] [ N01an;ctl Sedl Mary E. Saxe, Nl'lary PubliC Dushore 80m. Sullivan Cou~ty AFFIDAVIT ~i_ conlml:,i~ E x~~..:.~::;.~. Member, Pennsv!va:lia As~o!,!ao!()n 01 N\J!i11 !~!l We, Julie Gavitt Shaffer and Michael R. Krause, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw ROSANNE B. McGEE sign and execute the instrument as her sole Codicil to her Last Will and Testament; that the said ROSANNE B. McGEE signed willingly and she executed it as her free and voluntary act for the purposes therein expressed, that each of us, in the hearing and sight of ROSANNE B. McGEE signed the Codicil as witnesses thereof; and that to the best of our knowledge, information and belief, ROSANNE B. McGEE was at that time eighteen years of age or more, of sound mind and under no constraint or undue influence. (hJ I J)(2_j Sworn to and subscribed before me, a notary public, this 18th day of February, 1997. -Seal- Notary~t$!J "'-'--J Not':'!," Sf HI Mary E. Saxe, Nc,1<Jry Public Du,;horu BOrG. Sullivan County !.;~~V.::.(~!l.:~~':S'~~~=.:~~~: NOV~~_~~ i'J1,,';;,UI'f ;.-'i~;;li~)'/i,,';:;:!j1l'\Y:~,;;e,":lall(ln ot ,.,~r)t;l"lf:-~(; POWER OF ATTORNEY Prepared by: Jan L. Brown & Associates 845 Sir Thomas Court, Suite 9 Harrisburg, PAl 71 09 (717) 541-5550 FOR NEAL J. McGEE d- J -OJ. -'is-S- NOTICE THE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU DESIGNATE (YOUR "AGENT") BROAD POWERS TO HANDLE YOUR PROPERTY, wrnCH MAY INCLUDE POWERS TO SELL OR OTHERWISE DISPOSE OF ANY REAL OR PERSONAL PROPERTY WITHOUT ADV ANCE NOTICE TO YOU OR APPROV AL BY YOU. THIS POWER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO EXERCISE GRANTED POWERS, BUT WHEN POWERS ARE EXERCISED, YOUR AGENT MUST USE DUE CARE TO ACT FOR YOUR BENEFIT AND IN ACCORDANCE WITH THIS POWER OF ATTORNEY. YOUR AGENT MAY EXERCISE THE POWERS GIVEN HERE THROUGHOUT YOUR LIFETIME, EVEN AFTER YOU BECOME INCAP ACIT A TED, UNLESS YOU EXPRESSLY LIMIT THE DURATION OF THESE POWERS OR YOU REVOKE THESE POWERS OR A COURT ACTING ON YOUR BEHALF TERMINATES YOUR AGENT'S AUTHORITY. YOUR AGENT MUST KEEP YOUR FUNDS SEPARATE FROM YOUR AGENT'S FUNDS. A COURT CAN TAKE A WAY THE POWERS OF YOUR AGENT IF IT FINDS YOUR AGENT IS NOT ACTING PROPERL Y. THE POWERS AND DUTIES OF AN AGENT UNDER A POWER OF ATTORNEY ARE EXPLAINED MORE FULLY IN 20 P A. C.S. CH. 56. IF THERE IS ANYTHING ABOUT THIS FORM THAT YOU DO NOT UNDERSTAND, YOU SHOULD ASK ALA WYER OF YOUR OWN CHOOSING TO EXPLAIN IT TO YOU. I HAVE READ OR HAD EXPLAINED TO ME THIS NOTICE AND I UNDERSTAND ITS CONTENTS. PRINCI~.,k Y '>lf~~ /-/_Zt1'dd DATE ACKNOWLEDGMENT I, ;f CKl d -?o< /x..p 13 m c.... i.." , have read the attached Power of Attorney and am the person identified as the agent for the principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa. C.S. when I act as agent. I shall exercise the powers for the benefit of the principal. I shall keep the assets of the principal separate from my assets. I shall exercise reasonable caution and prudence. I shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. /f ~~ 6, TJJ c ~ AGENT 9 -1- c>1 0<:) C) DATE ACKNOWLEDGMENT I, 4 n n ['vI (' G Q ~ b 0 "1 , have read the attached Power of Attorney and am the person identified as the agent for the principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa. C.S. when I act as agent. I shall exercise the powers for the benefit of the principal. I shall keep the assets of the principal separate from my assets. I shall exercise reasonable caution and prudence. I shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. o~~ L (lJ~ AGENT / 1lf I 0 CJ DATE I, ...::T41/1e3 L - /he 0--ec:.... , have read the attached Power of Attorney and am the person identified as the agent for the principal. I hereby acknowledge that in the absence of a specific provision to the contrary in the Power of Attorney or in 20 Pa. C.S. when I act as agent. I shall exercise the powers for the benefit of the principal. I shall keep the assets of the principal separate from my assets. I shall exercise reasonable caution and prudence. I shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. ~M- 'nt~ AG T ~ +,~oa;l DA E DURABLE POWER OF ATTORNEY FOR NEAL J. McGEE I, NEAL J. McGEE, of Cumberland County, Pennsylvania, hereby revoke any and all prior Powers of Attorney and hereby appoint my wife, ROSANNE B. McGEE, of Cumberland County, Pennsylvania, to act as my Agent (hereinafter referred to as "my "Agent") for me and in my name and place to transact all my business and to manage all my property and affairs as completely as I myself might do if personally present, including but not limited to, exercising the following powers contained in this document. In the event of ROSANNE B. McGEE's death or if she is unwilling or unable to serve, I hereby nominate and appoint my children, ANN McGEE CARBON, of Dauphin County, Pennsylvania, and JAMES L. McGEE of Montgomery County, Maryland, to act jointly and individually as my Co-Agents with all the powers set forth below. Possession of this original Power of Attorney by ANN McGEE CARBON and/or JAMES L. McGEE shall be conclusive evidence that ROSANNE B. McGEE is unable to serve or to continue serving as my Power of Attorney and/or Agent. 1. Execution of Con tracts. To enter into, perform, modify, extend, cancel, compromise, enforce, or otherwise act with respect to any contract of any sort whatsoever -- including but not limited to, leases and mortgages -- and to pay any money or to transfer title and possession to any real or personal property that may be required to be paid or transferred by any contract or in the performance of any obligation entered into or incurred by me or on my behalf. 2. Investments. To invest in all forms of real and personal property without any restriction whatsoever as to the kind of investment, including, but not limited to, United States Treasury Bonds which are redeemable at par in payment of federal estate taxes. 3. Re/{istration of Property. To hold property unregistered or in the name of a nominee. 4. Personal Property. To buy or sell at public or private sale for cash or credit or partly for each, exchange, pledge, lease, give or acquire options for sales or exchanges or leases, or by any other means whatsoever to acquire, dispose of, repair, alter or manage tangible or intangible personal property or any interest therein, and, without limitation, with respect to any securities, to comply with any securities laws or regulations, to execute indemnity agreements, to purchase insurance and to pay commissions or discounts required by any underwriting. 5. Real Property. To buy or sell at public or private sale for cash or credit or partly for each, exchange, mortgage, encumber, lease for any period oftime, give or acquire options for sales, purchases, exchanges or leases, dedicate, or by any other means whatsoever, to acquire or dispose of real property or any interest therein; to partition and subdivide real property; to manage real property; to repair, alter, erect, or tear down any structure or part thereof; and to file such plans, applications, or other documents in connection therewith and do such other acts as may be requested by any government or other authority having or purporting to have jurisdiction. 6. Securities. To vote in person or by proxy at any meeting, to join in any merger, reorganization, voting-trust plan or other concerted action of security holders, to make payments in connection therewith, and in general to exercise all rights of a security holder. 7. Insurance. To procure, alter, extend or cancel insurance against any and all risks affecting property and persons, and against liability, damage or claim of any sort. 8. Desi~nate Beneficiaries. To make or change any designation of beneficiary or to make or change any distribution option for any qualified retirement plan, IRA, annuity, insurance policy or other program for which I am entitled to so do. 9. Loans. To borrow money in such amounts for such periods and upon such terms as my agent shall deem proper and to secure any loan by the mortgage or pledge of any property, and I specifically authorize my agent to borrow money and to pledge property as collateral for the purpose of purchasing United States Treasury Bonds which are redeemable at par in payment of federal estate taxes. 10. Bank Accounts. To sign checks, drafts and other instruments or otherwise make withdrawals from any checking, savings, transaction or other deposit account in my name, and to endorse checks payable to me and receive the proceeds thereof in cash or otherwise; to open and close checking, savings, transaction or other deposit accounts in my name; to purchase and redeem savings certificates, certificates of deposit or similar instruments in my name; to exercise and deliver receipts for any funds withdrawn or certificates redeemed; and to do all acts regarding any checking account, savings account, savings certificate, certificate of deposit, or similar instrument which I now have or may hereafter acquire, the same as I could do ifpersonally present. Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or actual notice of my death and shall be indemnified and held harmless by me and my estate, personal representatives and heirs against any liability or loss, including lawyers' fees, costs of suit and claims of third parties, which it might incur by relying on this power after termination or revocation but before it receives such notice, or any time because of wrongful acts, omissions or representations of my agent with respect to transactions covered by this power of attorney. My agent shall be subject to whatever bank rules and regulations I would be subject to. 11. Individual Retirement Account. To request and receive distributions from any of my individual Retirement Accounts; to give instructions for the purchase and sale of securities in those accounts; to execute on my behalf any powers of attorney or, other instruments needed for those purposes; and to endorse notes, check, drafts and bills of exchange, and to make contributions to those accounts. - 2 - 12. Safe Deposit Boxes. To have access to and control over the contents of any safe deposit box rented by me, to rent safe deposit boxes in my name, to close out and execute and deliver receipts for safe deposit boxes in my name, and to do all acts regarding any safe deposit boxes in my name, which I now have or may hereafter acquire, the same as I could do if personally present; provided that my agent shall not deposit or keep in any such safe deposit box any property in which my agent has a personal interest. Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or actual notice of my death and shall be indemnified and held harmless by me and my estate, personal representatives and heirs against any liability or loss, including lawyers' fees, costs of suit and claims of third parties, which it might incur by relying on this power after termination or revocation but before it receives such notice, or at any time because of wrongful acts, omissions or representations of my agent with respect to transactions covered by this power of attorney. My agent shall be subject to whatever bank rules and regulations I would be subject to. 13. Receipts and Approval or Accounts. To receive payment of any kind, including a bequest, devise, gift or other transfer of real or personal property to me in my own right or as a fiduciary for another, and to give full receipt and acquittance therefor, or a refunding bond therefor, to approve accounts of any business, estate, trust, partnership or other transaction whatsoever in which I may have any interest of any nature whatsoever, and to enter into any compromise and release in regard thereto. 14. Compromise and Arbitration or Claims. To compromise or arbitrate any claim in which I may be in any manner interested, and for that purpose to enter into agreement to compromise or arbitrate, and either through counselor otherwise to carry on such compromise or arbitration and perform or enforce any award entered in arbitration. 15. Institution and Defense Claims. To institute, prosecute, defend, compromise, or otherwise dispose of, and to appear for me in, any proceedings at law or in equity or otherwise before any tribunal for the enforcement or for the defense of any claim, either alone or in conjunction with other persons, relating to me or to any property of mine or any other person (including the authority to sue if this power of attorney is not honored), and to retain, discharge and substitute counsel and authorize appearance of such counsel to be entered for me in any such action or proceeding. 16. Taxes. To prepare, execute and file in my name and on my behalf any return, report, protest, application for correction of assessed valuation of real or other property, appeal, brief, claim for refund or petition including petition to the United States Tax Court in connection with any ta,'{ imposed or purported to be imposed by any government, authority or agency, or claimed, levied or assessed by any government, authority or agency and to pay any such tax and to obtain any extension of time for any of the foregoing; to execute waivers of restrictions on the assessment and collection of deficiency in any tax; to execute closing agreements and all other documents, instruments and papers relating to any tax liability of mine of any sort; to institute and carry on either through counsel or otherwise any proceeding in connection with contesting any such tax or to recover any tax paid, or - 3 - to resist any claim for additional tax or any proposed assessment or levy thereof, and to enter into any agreements or stipulations for compromise or other adjustment or disposition of any tax. 17. Bonds. To purchase for me United States of America Treasury Bonds of the kind which are redeemable at par in payment of federal estate taxes; to borrow money and obtain credit in my name from any source for such purpose, to make, execute, endorse and deliver promissory notes, drafts, agreements or other obligations for such bonds and, as security therefore, to pledge, mortgage and assign any stocks, bonds, securities, insurance values and other properties, real or personal, in which I may have an interest, and to arrange for the safekeeping and custody of any such Treasury Bonds. 18. Disclaimer. To execute, deliver and file or record disclaimers of any part or all of any property, power or interest passing to or for me under any will, deed or trust or otherwise; and to direct my spouse's executor to elect to qualify or to elect not to qualify for the marital deduction any portion or all of a marital deduction trust created for me by my spouse. 19. Spousal Election To release or disclaim any interest in property on behalf of me (the Principle). I direct my Agent to disclaim any and all interest in any and all property ifit impacts or delays my eligibility for private and public benefits, including state, local, and federal benefits; specifically, I direct my Agent(s) to refuse to take or claim a spousal election if it will impact or delay the receiving or eligibility of medical assistance benefits. I specifically direct my Agent to refuse to claim an election share in such a situation, and I consider refusing to take or claim a spousal election a part of my estate planning, and it is my wish and reflects my intentions regarding my estate planning and my directions of my estate to refuse to take or claim the elective share if it impacts or delays my eligibility for any private or public benefits. 20. Employment of Others. To employ accountants, attorneys-at-law, investment counsel, custodians, agents, servants, and others, and to delegate to them, to remove them, and to pay them such remuneration as my agents shall deem proper. 21. Execution of Documents. To execute, deliver, file for record, cancel, modify, endorse, acquire or dispose of any instrument including, but not limited to, stock and bond powers, vehicle registrations, financing statements and related filing documents, reports of any sort to any government, authority or agency, as required or permitted by law, deeds with or without covenants or warranties, and any other document appropriate for carrying out any of the foregoing powers. 22. Gift Makin~ Powers. To make gifts, as set forth below, either outright orin trust or, in the case of minors, in accordance with the Uniform Gifts to Minors Act and, for gifts made in trust, to persons, including my Agent, as original or successor trustees. This power includes the right to make additions to an existing trust and does not require my Agent to treat the donees equally or proportionately and may entirely exclude one or more permissible donees. The pattern followed on the occasion of any such gift (or gifts) need not be followed on the occasion of any other gift (or - 4 - gifts). The power to make gifts shall be restricted to my spouse, lineal descendants, and any organization described in IRe Section 501(c)(3). My Agent and the donee of the gift shall be responsible as equity and justice may require to the extent that a gift made by my Agent is inconsistent with my directions and planning of my probable intent with respect to the disposition of my estate. The ability of my Agent to make gifts of my property shall be limited by and shall only be made in conformity with my prenuptial agreement, if any such agreement exists. I specifically direct my Agent to make gifts to any and all persons listed in the above paragraph who he/she deem appropriate, and further direct my Agent to make transfers including gifts in order to hasten and facilitate my eligibility for public and private benefits, including medical assistance, so to allow me and/or my spouse or any family member to receive state, local, and federal benefits at the early possible time/date. It is my intention and my direction to my Agent to empower my Agent to make gifts to anyone and to transfer assets to anyone to obtain such benefits. Further, I consider transfers and gifting in order to obtain such benefits to be in accordance with my estate planning, and I direct such action to be taken to obtain said benefits for me. Any and all transfers and gifts are not inconsistent with my estate planning and in fact reflect my intention and direction with respect to the disposition of my estate. Specifically, I do not restrict or limit the amount of money or assets to be transferred and gifted, and direct the funds available for such gifts or transfers include principle and income. 23. Governmental Benefits. To exercise complete dominion and control over any and all social security, veteran, county, state and federal benefits to which I may now or hereafter be entitled. 24. Health care Decisions. To consent, refuse or withdraw consent to any and all types of medical care, treatment, surgical procedures, diagnostic procedures, medication, blood and blood products, and the use of mechanical or other procedures that affect any bodily function, including, but not limited to, artificial respiration, nutritional support and hydration, kidney dialysis and cardiopulmonary resuscitation; And to have access to medical records and information, including psychiatric records, to the same extent that I am entitled to, including the right to disclose the contents to others; And to authorize, or refuse to authorize, any medication or procedure intended to relieve pain, even though such use may lead to physical damage, addiction or hasten the moment of (but not intentionally cause) my death. 25. Placement in an Institution. To take charge of my person in case of illness or disability of any kind; to authorize my admission to a medical, nursing, residential or similar facility, and to enter into agreements for my care; and to remove and place me in such institutions or places - 5 - as my agent may deem best for my personal care, comfort, benefit and safety after giving consideration to any wishes I have previously expressed on this subject. 26. Create a Trust. To execute a deed of trust, designating one or more persons (including my Agent) as original or successor trustee(s) and to transfer to the trust any or all property owned by me as my Agents may decide. The income and principal ofthe trust may, but need not, be distributed to me or to the guardian of my estate, or be applied for my benefit, and upon my death, any remaining principal or unexpended income of the trust may, but need not, be distributed to my estate. Furthermore, this trust or deed of trust may be amenable or revocable at any time by me or my Agents, or the trust or deed of trust may be irrevocable by me or my Agent. The establishment and funding of a Trust, either revocable or irrevocable, is not inconsistent with my estate planning, and in fact reflects my intention and direction with respect to the disposition of my estate. 27. Fund the Trust. To add at any time, any or all of the property owned by me to trust in existence for my benefit when this power was created. The income and the principal ofthe trust may, but need not, be distributable to me or to the guardian of my estate or be applied for my benefit during my lifetime and upon my death any remaining principal and unexpended income ofthe trust, may, but need not, be distributed to my estate. The establishment and funding of a Trust, either revocable or irrevocable, is not inconsistent with my estate planning, and in fact reflects my intention and direction with respect to the disposition of my estate. 28. Guardianship. Pursuant to Pennsylvania Consolidated Statute Title 20, Section 5604 (c) (2) or the corresponding provisions of any subsequent state law, if incapacity proceedings of my person are hereafter commenced, I hereby nominate, constitute and appoint the herein-described Agent as the guardian of my estate and my person. If and in the event that my Agent predeceases me, or does not complete the duties of my true and lawful Agent, then and in such event, I nominate, constitute and appoint the herein-described Successor Agents as the guardian(s) of my estate and my person. 29. Substitution. My attorney shall have full power of substitution and revocation, and such substitution or revocation may relate to, or be limited to, anyone or more or all of the foregoing acts or powers, or be limited as to time or in such other respect as my attorney shall deem proper. 30. General. To do all things which my agent shall deem proper in order to carry out any of the foregoing enumerated powers, which shall be construed in the broadest possible manner. However, in no event shall this power of attorney be exercised in favor of my agent, anyone he or she has the obligation to support, my agent's estate, my agent's creditors or the creditors of his or her estate, unless specifically provided in this power of attorney. The descriptive headings of this general power of attorney are inserted for convenience only and shall not be deemed to affect the meaning or construction of any of the provision hereof or to limit in any way the construction thereof in the broadest possible manner. - 6 - 31. Liability. Any person who is given instructions by my Agent in accordance with the terms of the Power of Attorney shall comply with the instructions. Any person who without reasonable cause fails to comply with these instructions shall be subject to civil liability for any damages resulting from non-compliance. Reasonable cause under this subsection shall include, but shall not be limited to, a good faith report having been made by the third party to the local protective services agency regarding abuse, neglect, exploitation, or abandonment. However, 1 consider qualifying for medical assistance benefits to be prudent planning. Any actions taken to hasten and facilitate my eligibility for medical assistance shall not be challenged by a third party, including the local protective services agency. 32. Third Party Immunity. Any person who acts in good faith, reliance on my Power of Attorney shall incur no liability as a result of acting in accordance with the instructions of my Agent. 33. Compensation and Reimbursement for Expenses. The Agent shall be entitled to reasonable compensation based on the actual responsibilities assumed and performed. My Agent shall also be entitled to reimbursement for actual expenses advanced on behalf of the principle and to reasonable expenses incurred in connection with the performance of my Agent's duty. 34. Ratification. 1 hereby ratify and confirm all that my agent or the substitute or substitutes therefore shall lawfully do or cause to be done by virtue hereof. 35. Reliance bv Others. This power of attorney shall continue in force and may be accepted and relied upon by anyone to whom it is presented despite my purported revocation of this power, the age ofthis power, the issuance of a court decree declaring my incompetency or my death, until written notice of such event is received by such person. 36. Effect of My Disability. This power of attorney shall not be affected by my disability or incapacity. 37. Waivers and Directions. Initials by Principle is reinforcing his/her interest on the following issues, responsibilities, and undertaking by Agent on Principle's behalf: 1. ~fj: %--1 sp~cifically and expressly waive any requirements in effect now Ini' s and In the future to have my assets kept separate from my Attorney- in-Fact and/or Agent's assets. 2.9< r'\/<}Y ~ specifically and ex?ressly waive an~ requirements in effect now and .~ In the future to reqUIre my Attorney-m-Fact and/or Agent to keep a full and accurate record of all activities, receipts, and dispersements my Attorney-in-Fact and/or Agent has made on behalf of me (the Principle). - 7 - . '.' 3 g, A ~-- I specifically and expressly waive the requirement in effect now and v~ in the future that my Attorney-in-Fact and/or Agent is to file an accounting of his or her action with any office or agency in the county or state, or elsewhere. 4. 9to ", I specifically and expressly direct my Attorney-in-Fact and/or Agent ~ take all and any legal and all financial action that would assist in my receiving local, state, federal, private, and public benefits. Dated 7-J-90c!7d , 2000. ~.(~/ EAL cG ~I{< ~ J/z1J/JWS CI, ~, J14 /7/09 53'1Jk,ttJ.. ~,l'jJ /7~f/ - 8 - '. . . ". CONUMONWEALTHOFPENNSYLV~ SS: COUNTY OF DAUPHIN q. I , 2000, before me a Notary Public for the Commonwealth of On Pennsylvania, personally appeared NEAL J. McGEE, known to me to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. . NOTARIAL SEAL - JAH L BROWN. Notary Public . Lo~er ~ton Twp.. Dauphin County ~ ~mmlsslon Expims ~Ch ~ 2004 - 9 - d; CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Rosanne B. McGee Date of Death: February 7, 2002 Admin. No.: 21-02-455 To the Register: I certify that notice of estate administration required by Rule 5.6 of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on Mav 14. 2002: Neal J. McGee, clo Ann McGee Carbon, 880 Zermatt Drive, Hummelstown, PA 17036 Notice has now been given to all persons entitled thereto under Rule 5.6(a). Date: May 14, 2002 a-~A~ Ann McGee Carbon, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 Capacity: Counsel for Personal Representatives -'i-" ....'...... 1.1. ..- (" p ...-. ~ " ....-... -'" ........... IMPORT ANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND . PENNSYLVANIA In re Estate of Rosanne B. McGee, deceased, TO: Neal J. McGee c/o Ann McGee Carbon 880 Zermatt Drive Hummelstown, P A 17036 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, Rosanne B. McGee, died on the th day of February, 2002, in South Middleton Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representatives of the Decedent are Ann McGee Carbon, 880 Zermatt Drive, Hummelstown, PA 17036, (717) 520-9531; and James L. McGee, 6408 Redwing Road, Bethesda, MD 20817, (301) 320-6105. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, P A 17013-3387. Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: May 14, 2002 ~~E~ Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8054 Capacity: Counsel to Personal Representatives HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY, .JR. .JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE .JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS CRAIG A. LONGYEAR DONALD M. LEWISm BRIDGET M. WHITLEY .JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH .J. GOLDSTEIN BARBARA A. GALL STEPHANIE KLEINFELTER KEEFER WOOD ALLEN & RAHAL, LLP 210 WALNUT STREET P. O. BOX 11963 HARRISBURG, PA 17108-1963 ESTABLISHED IN 1676 OF COUNSEL: SAMUEL C. HARRY PHONE (7171 255-8000 WEST SHORE OFFICE: 415 FALLOWFIELD ROAD CAMP HILL, PA 17011 17171612-5600 EIN No. 23-0716135 www.keeferwood.com WRITER'S CONTACT INFORMATION: (717) 255-8054 August 15, 2002 Mary C. Lewis, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 Via Hand Delivery Re: Estate of Rosanne B. McGee. deceased File No. 21-2002-0455 Dear Mrs. Lewis: I enclose an inheritance tax payment of $1305.06 for the Estate of Rosanne B. McGee. Please provide me with a receipt for the payment. Thank you for your assistance in this matter. lame Enclosures Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP C~) h=.9kc G-J2~ Ann McGee Ca;.bon i \; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KEEFER WOOD ALLEN & RAHAL LLP 210 WALNUT STREET PO BOX 11963 HARRISBURG, PA 17108-19~3 -------- fold ESTATE INFORMATION: SSN: 209-14-6691 FILE NUMBER: 2102-0455 DECEDENT NAME: MCGEE ROSANNE B DATE OF PAYMENT: 08/15/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/07/2002 NO. CD 001529 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,305.06 I I I I I I I I TOTAL AMOUNT PAID: $1,305.06 REMARKS: ANN MCGEE CARBON C/O KEEFER ET AL CHECK# 111 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY. ..JR. ..JOHN H. ENOS ill GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE ..JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS CRAIG A LONGYEAR DONALD M. LEWIS III BRIDGET M. WHITLEY ..JOHN A FEICHTEL ANN McGEE CARBON ELIZABETH ..J. GOLDSTEIN BARBARA A GALL STEPHANIE KLEINFELTER KEEFER WOOD ALLEN & RAHAL, 210 WALNUT STREET P. O. BOX 11963 HARRISBURG, PA 17108-1963 L L P ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY PHONE (717) 255-8000 WEST SHORE OFFICE: 415 FALLOWFIELD ROAD CAMP HILL, PI'. 17011 17171612-5800 EIN No. 23-0716135 www.keeferwood.com WRITER'S CONTACT INFORMATION: E-mail: (717) 255-8037 Fax: (717) 255-8003 skleinfelter@keeferwood,com February 7,2003 Cumberland County Courthouse Office of the Register of Wills One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Rosanne B. McGee Pennsylvania Inheritance Tax Return and Inventory File No. 2002-00455 Dear Sir/Madam: Please file the enclosed Inventory and two original Pennsylvania Inheritance Tax Returns, and date stamp and return the enclosed copies for our records. A $25.00 check is enclosed in payment of your filing fees. Thank you. Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By: ~~J{~ Stephanie Kleinfelter SK/kpf Enclosures cc: Ann McGee Carbon, Esq., Co-Executor Register of Wills of Cumberland County, Pennsylvania c:- INVENTORY Estate of Rosanne B. McGee also known as No. 0455-2002 Date of Death February 7, 2002 Social Security No. 177-20-7847 , Deceased Personal Representative(s} of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonweaith of Pennsylvania except that which appears in a memorandum at the end of this inventory. l!We verify that the statements made in this Inventory are true and correct. l!We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Ann McGee Caron 1.0. No.: Address: Keefer Wood Allen & Rahal, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108 Telephone: 717-255-8059 Ann McGee Carbon and James L. McGee .~ Dated -~,-~ Description Value 1 . 120.311 shares Vision Midcap Stock Held in Portfolio Architect Account No. 191003272-MT $1,595.32 2. 207.185 shares Cgm Realty Held in Portfolio Architect Account No. 191003272-MT 2,904.73 3. 31,316 shares Vanguard Index 500 Held in Portfolio Architect Account No. 191003272-MT 3,123.46 4. 3,180.853 shares Vision US Govt Held in Portfolio Architect Account No. 191003272-MT 30,345.34 5. 6. 26 shares Prudential Financial 739.44 Vision Money Market Fund Held in Portfolio Architect Account No. 191003272-MT 12,253.96 7. GE Capital Assurance - Refund of Unused Premium (Long Term Care Policy) 501.38 8. Masland Associates Inc. - Reimbursements of Overpayment of Medical Expenses 214.63 9. Health Management Associates, Inc. - Reimbursement of Overpayment of Medical Expenses 23.42 10. State Farm - Refund of Unused Premium (Automobile Insurance) 1995 Buick Lesabre Sedan 6.64 11. 5,350.00 15.23 $57.073.55 12. UGI - refund aTAL Form RW-7 (Cumberland County - Rev. 9/92) y ReV.1500 EX (6-00) t It- COMMONWEALTH OF PENNSYLVANIA OEPARTh1ENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 17-(.,d,.1 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT QFFOAL USE QNl Y FILE Nl..MBER 21 2002 --945!L __ YEAR N.Jf.eER COONTY CODE I- Z W C w ld c oeCEOENrS NAME (LAST, FIRST, AND MIDDLE INITIAL) McGee, Rosanne B DATE OF DEATH (MM-OD-YEAR) 02/07/2002 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) McGee, Neal J. [X] 1. Original Return D 4. Limited Estate 00 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received DATE OF BIRTH (MM.DD-YEAR) SOC~SECURrrvNUMBER 209-14-6691 THS RETURN MUST BE FILED IN OUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 177-20-7B47 '" .... ~~U) ,,"'>< ","" ,,00 "ll:;;j .. < D 2. Supplemental Return D 3. Remainder Return (date of death pri<7lo 12.13-82j D 4a. Future Interest Compromise {date 01 death after 12-12-82} D 5. Federal Estate Tax Return Required D 7. Decedent Maintained a living Trust (Attach c~yofTrust) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (dilll of deatnDelw..n 12-J1_911n:l 1_1.95) D 11. Election to tax under See. 9113(A)(ArtacnSchO) .... Z w o z o .. ., ~ o o THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COfvPLETE MAILING ADDRESS Stephanie Kleinfelter FIRM NAME (If Applicable) Keefer Wood Allen & Rahal LLP 'TELEPHONE NUMBER 717-255-8037 P.O. Box 11963 Harrisburg, PA 17108-1963 ,. Real Estate (SChedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3 Closely Held CorporatiOn, Partnership Of Sole-Proprietorship (3) 4 Mortgages & Notes Reeeivable (Schedule OJ (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) 0 o Separate B~ling Requested i= :5 ,. Inter-Vivos Transfers & Miscellaneous Non-Probate Property III ::;) (Schedule G or L) l- e:: 8. Total Gross Assets (total Lines 1-7) c( U W 9 Funeral Expenses & Administrative Costs (Schedule H) (9) 0:: 10 Debts of Decedent, Mortgage Liab~ilies, & Liens (Sdledule I) (10) 11 Total Deductions (tolal Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 1 t) 0.00 38,708.29 0.00 0.00 18,365.26 28,923.88 0FFClAl USE ONLY 0.00 85,997.43 (8) 13,541. 57 1,167.42 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 14,708.99 71,2BB.44 0.00 (11) (12) 14. Net Value SUbject to Tax (Line 12 minus Line 13) (14) 71,288.44 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 42,364.56 z rate, or transfers under See. 9116 (a)(1.2) x.OO_(15) 0 i= 16. Amount of Line 14 taxable at lineal rate 2B,923.89 x.04~(16) < .... ::> 0.00 .. 17. Amount of Line 14 taxable at sibling rate x .12 (17) :e 0 0.00 " 18 Amount of Line 14 taxable at collateral rate x .15 11B) x < Tax Due (19) .... 19. 0.00 1,301.58 0.00 0.00 1,301.58 20 [2g CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE ANO RECHECK MATH < < 2W46451oo0 lete Address: CITY STATE PA ZIP Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 1 ,301. 58 0.00 1,305.06 0.00 Total Credits (A + B + C) (2) 1,305.06 3. InteresVPenalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to roquost a rofund (4) 3.48 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTEROFWlLLS,AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . D b. retain the right to designate who shall use the property transferred or its income;. [] c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . [] d. receive the promise for life of either payments. benefits or care? . . . . . . . . . D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . , . . . . " D 3, Did decedent own an ~in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . , , , , . . . , , . , . "D [z] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties 01 perjury, I declare lhat I nave examined m,s relum, ~duding accompanying schedules and slatements. and to the best of my knowledge and belief. it IS true, correct and complete Oeclaration of preparer other than the personal representat,ve IS based on aU information of which preparer has any knowledge. Yes No [R] [R] [R] [R] [R] [R] DATE '~ oj DATE , 4l)J A For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers 10 or for the use of the surviving spouse is 3% [72 P.S. ~ 9916 (a) (1.1) (i)J. For dates of dealh on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~ 9116 (a) (1.1) (ii)) The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9 9116(a)( 1.2)). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9 9116(1.2) [72 P.g. ~9116(a)(1 )J. The tax rate imposed on the net value of transfers to or fer the use of the decedent's siblings is 12% (72 P.S. 9 9116(a)(1.3)]. A sibling is defined. under Section 9102, as an indIVidual who has at Jeast one parent in common with the decedent, whether by blood or adoption. ~W4646 1.000 ! Bstate of: Rosanne B McGee 1 I 209-14-6691 Executor James L McGee 6408 Redwing Road Bethesda. MD 20817 .REV-1502E.X1' (1-97) ! I COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF McGee, Rosanne B FILE NUMBER 21-2002-0455 All real property owned soIety or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 2W46952000 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets ct the same size) $ 0.00 REV.1503 EX" (1-97) I SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYL V A/,IA INHERITANCE TAX RETLRN RESIDENT DECEDENT ESTATE OF FILE NUMBER 21-2002-0455 McGee, Rosanne B All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRJPTlQN 1. 120.311 shares Vision Midcap Stock Held in Portfolio Architect Account No. 191003272-MT 2207.185 shares Cgm Realty Held in Portfolio Architect Account No. 191003272-MT 3 31,316 shares Vanguard Index 500 Held in Portfolio Architect Account No. 191003272-MT 4 3,180.853 shares Vision US Govt Held in Portfolio Architect Account No. 191003272-MT 5 26 shares prudential Financial . VAlUE AT DATE OF DEATH 1,595.32 2,904.73 3,123.46 30,345.34 739.44 38,708.29 2W46963.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additiooal sheets of the same size) i REI/.15fJ4/.J(+(1.97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE C CLOSEL Y-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP ESTATE OF McGee, Rosanne B FILE NUMBER 21-2002-0455 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest oflhe decedent, other than a sole-proprielor.;hip. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 2W46972oo0 TOT At (Also enter on line 3, Recapitulation) (If more space IS needed, Insert additional sheets of the same size) $ 0.00 REV.1507EX+(1-97) 1 # COMMONWEAL TIi OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McGee, Rosanne B SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER 21-2002-0455 All property JolnUy-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. TOTAL (Also enter on line 4, Recapitulation) $ 0.00 2W46AC 2.000 (If more space is needed, insert additional sheets of same size) REV-l508 EX + (1-97) 1 CQMMONWEAL TH OF PENNSYLVANIA IN-iERlTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. . PERSONAL PROPERTY ESTATE OF McGee, Rosanne B FILE NUMBER 21-2002-0455 Include the proceeds of litigation and the date the proceeds were received by lhe estate. All property jolnUy-owned with the right of survlyorshlp mUlt be dl&clo.ed on Schedule F. DESCRIPTlON ITEM NUMBER 1. Vision Money Market Fund Held in Portfolio Architect 191003272-MT Account No. 2 GE Capital Assurance - Refund of Unused Premium (Long Term Care Policy) 3 Maaland Associates Inc. - Reimbursements of Overpayment of Medical Expenses 4 Health Manag8ment Associates, Inc.- Reimbursement of OVerpayment of Medical Expenses 5 State Farm - Refund of Unused Premium .(Automobile Insurance) 6 1995 Buick Lesabre Sedan 7 UGI - refund VALUE AT DATE OF DEATH 12,253.96 501.38 214.63 23.42 6.64 5,350.00 15.23 TOTAL (Also enter on line 5. Recaoitulationl $ 18,365.26 2W46AD 2000 (If more space is needed, insert additional sheets of the same size) REV-1509 EX. (1-91) 1 · COM.1ONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McGee, Rosanne B SCHEDULE F JOINTLY -OWNED PROPERTY FILE NUMBER 21-2002-0455 If an asset was made Joint within one year of the decedent's date of death,lt must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A_McGee Carbon, Ann PJ:XJRESS RELA TlONSHIP TO DECEDENT Daughter 880 Zermatt Drive Humme1stown, PA 17036 6. c. .KlINTl y-oWNED PROPERTY: <mER DATE DESCRlPTlON OF PROPERlY %OF DATE OF DEATH ITEM FQRJOINT MADE Include name of finanoa' institution and bank account number or DATE OF DEATH DECD'S VALUE OF f'.U.IIBER """" JOINT similar identifying number, Attacl1 deed lorjOintlv-held real estatll. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A 07/01/2000 M&T Bank - Certificate of 57,847.77 50.00 26,923.88 Deposit No. 31003910932887 Principal $55,810.11 Accrued Interest 2,037.66 TOTAL (Also enter on line 6, Recanitulation\ $ 28,923.88 2W46AE 2000 (If more space is needed, insert additional sheets of same size) REV.1510 EX.. {1.971 , . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT ESTATE OF McGee, Rosanne B SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-2002-0455 This schedule must be completed and filed if the answer to any rj questioos 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. CESCRIP1l0N OF PROPERTY %af ITEM INCl.UOE Tl-E NAME OF THE TRANSFEREE. THEIR RELATlONSHIP TO DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE DECEDENT AlIIJ"JlolE Oo\TE OF TRANSFER. ATTACH ACOPY OF THE NUMBE DEEOFQRRE/lLESTATE. VALUE OF ASSET INTEREST (IF APPUCABLEl 1. TOTAL (Also enter on line 7, Recapitulation) $ 0,00 (If more space is needed. insert additional sheets of same size.) 2W46AF 20<10 REV.1511 EX. (1-1l1) I. . CQWAONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT OECEceNT ESTATE OF McGee, Rosanne B SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2002-0455 o b f d d b d S h . Is 0 eee ent must e reporte on e edule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERi'L EXPENSES: 1. Hoffman-Roth Funeral Home, Inc. - Funeral Services 1,482.46 Not Covered By Insurance 2 St. Patrick I s - Cemetery Plot 1,000.00 3 Rowels Print Shop - Memorial Programs 163.40 4 Sunnyside Restaurant - Funeral Reception 1,885.05 5 Catalano's - Funeral Dinner For Family 936.00 B. ADMINISTRATNE COSTS: 1. Personal Representative's Commissions 2,000.00 Name of PersCflal Representative(s) James L McGee Social Security Number(s) J EIN Numrer of Personal Representative(s) 206-38-8480 Street Address 6408 Redwing Road City Bethesda State MD Zip 20817 Year(s) Commission Paid: 2002 2. Attorney Fees 0.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 115.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. Hoffman-Roth Funderal Home, Inc. - Death 15.00 Certificates 8 Cumberland County Register of Wills 59.50 - Codicil $ 10.50 Renunciation 5.00 Extra Pages 27.00 Short Certificates 12.00 JCP Fee 5.00 9 Cumberland Law Journal - Legal Advertisement 75.00 .J:o~a.1. rrom cont~nuat~on pages. . . . ~,~1U.1b TOTAL (Also enter on line 9, Recapitulation) $ 13,541. 57 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) . . Estate of: McGee, Rosanne B Schedule H, Part A -- Puneral Expenses Item No. Description o 6 Funeral Travel Expenses (7 children) TOTAL. (Carry forward to main schedule) Page 2 21-2002-0455 Amount 4,532.00 4,532.00 Estate; of: McGee, Rosanne B Schedule H, Part B -- Administrative Costs Item No. Description 10 The Sentinel- Legal Advertisement 11 Carlisle MPO - Postage 12 UGI - Gas Service 13 Sprint - Long Distance Telephone Charges 14 Federal Square Station - Postage 15 Keefer Wood Allen & Rahal LLP - Miscellaneous Disbursements (i.e. telephone, postage, etc.) 16 Cumberland Crossings Retirement Community - Rental of Cottage 17 Bank Charges TOTAL. (Carry forward to main schedule) . . . . . . Page 2 21-2002-0455 Amoun t 106.79 39.65 19.20 138.07 7.94 47.51 880.00 39.00 1,278.16 REV.1512 EX + (1-W) ( I COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McGee, Rosanne B SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2002-0455 Include unreimbursed medicalexnenses. ITEM NLMBER DESCRIPTION AMOUNT 1. Masland Associates, Inc. - Medical Expense 195.00 2 Carlisle Regional Medical Center - Medical Expense 812.00 3 Carlisle Regional Medical Center - Medical Expense 23.42 4 Central PA Hematology & Med. Oncology 100.00 5 Berta In Home Care - Medical Expense 37.00 2W46AH2,OOO TOT At (Also enter on line 10, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 1,167.42 REV.1513 EX+ (9-00) . ~ SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McGee NUMBER I. Rosanne B 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] McGee, Neal J. FILE NUMBER 21-2002-0455 RELATlONSHIPTO DECEDENT Do Not List Trustee(s) Spouse Daughter AMOUNT OR SHARE OF ESTATE 42,364.56 28,923.89 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE. ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTlONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 2W46AI1,OOO 2 McGee Carbon, Ann 880 Zermatt Drive Humme1stown, PA 17036 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART". ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 /, I ~ I II LAST WILL AND TESTAMENT OF ROSANNE B. McGEE KNOW ALL MEN BY THESE PRESENTS, that I, ROSANNE B. ~lcGEE, of Harrisburg, Dauphin County, Pennsylvania, being in good health and of sound and disposing memory, do hereby make, declare and publish this as my Last Will and Testament, hereby revoking all former wills and codicils heretofore made by me. FIRST: I direct that all my 1ust debts, expenses of my last illness and funeral expenses shall be paid by my Executor, hereinafter named, from my estate as soon after my decease as shall be found convenient. SECOND: I direct that all transfer and inheritance ~ taxes, scace or federal, assessed because of my death, ,,:-tether 91: the funds, property or insurance proceeds to which taxes are at- I . I tributable, pass under this Will or not, shall be paid from my residuary estate as part of the expenses of the administration of , Ii " I' ii I " my estate. THIRD: I bequeath my automobiles, household and per- !i sonal effects and other tangible property of like nature (not " i! I: Ii I: I , I I " including cash or securities) together with any existing insur- ance thereon, to my husband, NEAL J. McGEE, if he survives me by thirty days. Should my husband, NEAL J. HcGEE, not be living on AN3~~. mC~ Page 1 c II [i , " j I il the thirty-first day after my death, I bequeath such tangible 'I ~ personalty and insurance thereon to such of my children as are living on the thirty-first day after my death, to be divided among them by my Trustees with due regard for their personal preferences in as nearly equal shares as practical. I I I I II I 'I II , i' ,I FOURTH: I give, devise and bequeath all the rest, residue and remainder of my estate, whether real, personal or mixed and of any nature whatsoever and wherever situated, to my husband, NEAL J. McGEE, absolutely, if he survives me by thirty (30) days. FIFTH: In the event that my husband, NEAL J. McGEE, should predecease me or not be living on the thirty-first day I, 8)' after my death, I give, devise, . c. <} , and remainder of my estate, as aforesaid, to my children in equal ~ ~ shares p:ovided that, if a child of mine sho~ld predecease ce or I, die prior to the distribution of his or her share, said child's and bequeath the rest, residue II Ii " share shall be paid to his or her then living issue, if any, per stirpes, and in default of any such issue then living, such share shall be added to the shares of my other children and, further provided, that if any of my children entitled to distribution shall be under age thirty-five (35), the share of such child shall be held by my Trustees, hereinafter named, n; SEPARATE TRUST, for the following uses and purposes: f1.~~f3. 7Jr{~ Page 2 I il '[ Ii Ii ; (a) My Trustees shall pay all the net income of his trust to him in installments at least as o:ten as quarter-annually. (b) When any child of mine shall have reached the age of thirty-five (35) years, my Trustees shall distribute to him the balance of his trust. (c) Upon the death of any child of mine for whom a trust has been established under this Will, the Trustees shall dis tribute' his then trust, as constituted: (1) To or in trust for the benefit of such person or persons, upon such conditio~s and estates, with such powers in such manner and at such time or times as such child appoi~:s and directs by Will specifically referring ::0 this power of appointment, and to the extent that he does not effectively exercise his power of appointment; (2) To his then living descendants, per stirpes, or, in default of such descendants; (3) To my then living descendants, per stirpes, except that the share of any beneficiary If ~ ~ 7f'. ,,~/ Pag:e 3 l. , in default of appointment for whose primary benefit another trust is then to be held under this instrument shall be added to and commingled with the other trust and held as if it had been an original part of the other trust. SIXTH: I hereby nominate, constitute and appoint my husband, NEAL J. McGEE, as Executor of this, my Last Will and Testament. In the event that my said husband, NEAL J. McGEE, shall predecease me, or be unwilling or unable to act as Executor, as aforesaid, then I nominate constitute and appoint AMES L. McGEE, my son, and MARY LUCY McGEE, my daughter, or if one of them should predecease me, then the survivor, as Executors f this my Last Will and Testament. SEVENTH: I hereby nominate, constitute aEd appoint ANES 1. MeGEr: and NARY LUCY McGEE as Trustees of any trusts II created in Article Fifth hereof. If one of my Trustees is unable or unwilling to act, or is serving, and by reason of death, resignation or otherwise, shall fail to qualify or cease to act as Trustee, then the surviving Trustee may and shall continue to I i; i: I! I II II I , act as sole Trustee of the trusts created herein. EIGHTH: My Executor and Trustees shall have, in addition to the powers and authority conferred upon them by law, the following additional discretionary powers and authority: JJ~ f3. 171~/ Page 4 i . I Ii Ii II 1. To retain any property received by them. 2. To sell at public or private sale, exchange, lease, mortgage or pledge any property, real or personal, at any time constituting a portion of trusts herein created, and upon such terms and conditions as the Trustees or Executor shall deem wise. 3. To invest any money at any time in such bonds, stocks, not~s, real estate, mortgages, life insurance annu- ities or other securities, or such" property, real or person- aI, as the Trustees or Executor shall deem wise, without being limited by any statute or rule of law regarding in- vestments by the Trustees or Executor. 4. To retain, without incurring any liability, as in- vest~ents, any p"operty o~T.ed by De at the time of my death, as long as they deem it wise, and even though such property is not the kind of property Trustees or Executor would pur- chase as an investment; and even though to retain such prop- erty might violate sound diversification principles. 5. To cause any security or other property which may at any time constitute a portion of a trust or of my estate to be is sued, he ld or regis tered in their own name, or in the name of a nominee, or in such form that title will pass by delivery. ~~~ 6.1l()V Page 5 I. ' 6. To consent to the reorganization, consolidation, readjustment of the financial structure, or sale of the as- sets of any corporation or other organization, the secu- rities of which constitute a portion of a trust or of my estate, and to take any action with reference to such secu- rities which, in the opinion of the Trustees or Executor, is necessary to obtain the benefit of any such reorganization, consolidation, readjustment or sale; to exercise any conver- sion privilege or subscription right given to them as the owner of any securities constituting a portion of a trust or of my estate; to accept and hold as a portion of a trust of my estate securities resulting from any reorganization, con- solidation, readjustment, sale, conversion or subscription. 7. To pay all costs, taxes, charges and expenses in connection with the administration of a trust of my estate. 8. To determine what is "Income" and what is "Princi- pal" hereunder, and their decision thereon shall be final. 9. To transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property at any time held by them, at public or private sale or otherwise. 10. To borrow money :crom any person, firm or corpo- ration for the purpose of protecting and preserving or ~~~ l3.mv~ . Page 6 i ~ :;. I improving my estate or trust hereunder; to execute II promissory notes or other obligations for amounts I so borrowed. 11. To make distribution in cash or in kind. 12. To execute and deliver all documents necessary or appropriate for the exercise of their powers. 13. To employ legal counsel, accountants, brokers, investment advisors, custodians, managers and other agents and employees and to pay them reasonable compensation out of my estate or out of any fund held hereunder to which said compensation is attributable. 14. To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of a trust or of my estate. NINTH: No Executor or successor thereof or Trustees acting hereunder shall be compelled to post bond or enter security for the faithful performance of their duties in any jurisdiction. I I !i I IN WITNESS WHEREOF, I, ROSANNE B. McGEE, the Testatrix to this, my Last Will and Testament, typewritten on eight (8) sheets of paper which I have identified at the bottom of each Ij~/lq~ Page 7 -/1 t Ii' , I #. page by my signature, hereunto set my hand and seal the /7 day of ;:,.: d 4.:!f/l.'1 , 1988. (~ I?J~~(SEAL) Rosanne B. McGee' The preceding instrument consisting of this and seven (7) other typewritten pages, each identified by the signature of the Testatrix, ROSANNE B. McGEE, was on this day and date thereof signed, published and declared by ROSANNE B. McGEE, the Testatrix therein named, as and for her Last Will, in the presence of us, request, in her presence, and in the presence of each other have subscribed our names as witnesses. c~-c,. (1 LlrAv/ , , \j i,.' -'-'-, '. . - "~'~ ~i4. j 'i I, Ii iZ~ ~A~~ / Page 8 I' . II " ~. ~I II COMMONWEALTH OF PENNSYLVANIA ! COUNTY OF DAUPHIN SS: I, ROSANNE B. McGEE, Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ;> fj =~G?fl5;~AL) Sworn or affirmed to and acknowledged before me, by 7>' -' OSANNE B. McGEE, the Testatrix, this /7 day of ;-e~#W!lbj @988. il (SEAL) II I, I , ~L /' Notary pUblc I I I, I' " I: Ii h," ;:,', F.' ,.,. . "'~.. - ~:.- ~.:j I I , Ii Ii ,I , I i i expressed; that each of us, in ~ Testatrix signed the Will as witnessesl and that to the best of i' ~ur knowledge, c:..-r-:@b,y.earSOfage,Ofsoundmindandundernoconstraintorundue O. nfluence. ~ /:' @, I c !i:J Ii ...~ " I: II I' and I' , . i ~ II , " r I II il II [ I i i II COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN 55: We, Joan R. Yohe and Nancy 1. Loper Richard E. Connell , the witnesses whose names are and signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw ROSANNE B. McGEE sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein the hearing and sight of the the Testatrix was at that time eighteen or more , )' 'j, .., -A-, _ ..../ /'. I'L"-.... I ~'~:.~-?(~~_;' '0\, --... ~-:' '-, Sworn or affirmed to and subscribed to before me by Joan R. Yohe and Nancy L. Loper . h' /7'1-'7 , w~tnesses, t ~s day of Richard E. Connell I Fe IS €/t..J J'i A?>'i , 1988. L (SEAL) I, , I , I 4/ / ~'.,}llJ~ 8.'. ~otary Pu:" ~~:.: ~, c:-_. tJ.l'~1:'~~~;_ (,:t :. : (\~"t" L ~. - :.; ( <" . 1. ROSANNE B. McGEE, formerly of Harrisburg, Dauphin County, Pennsylvania, now of Eagles Mere, Sullivan County, Pennsylvania, declare this to be the sole Codicil to my Last Will and Testament dated February 17, 1988: .umu: I hereby revoke Paragraph Sixth, and replace it as follows: SIXTH: I hereby nominate, constitute and appoint my husband, NEAL r McGEE as Executor of this, my Last Will and Testament. In the event that my said husband, NEAL r McGEE shall predecease me, or be unwilling or unable to serve hereunder, I then nominate, constitute and appoint my son, JAMES L. McGEE and my daughter, ANN MARIE McGEE, or the survivor thereof, as Alternate Executors of this, my Last Will and Testament. Item II: I hereby revoke Paragraph Seventh, and replace it as follows: SEVENTH: I hereby nominate, constitute and appo!nt JAMES L. McGEE and ANN MARIE McGEE, or the survivor, as Trustees of any trusts' created in Article Fifth hereof Item III: In all other respects, I hereby ratifY, confirm and republish my Last Will and Testament dated February 17, 1988, together with this sole Codicil, as and for my Last Will. IN WITNESS WHEREOF, I have hereunto set my hand this 18th day of February, 1997. 1/ t:! I~,v~ .6. -;;V") G /~ Rosanne B. McGee SIGNED, SEALED AND DELIVERED by the above named ROSANNE B McGEE, on the day above set forth, as and for the sole Codicil to her Last Will and Testament dated February 17, 1988, in the presence of us, who at her request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. .~. 2jllU Vl \ " A ~ . '; \.rV'!:-:;), p VfiJ!CJz.7 Michael R. Krause . -.,. ACKNOWLEDGMENT I, ROSANNE B. McGEE, the person whose name is subscribed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed this instrument as a sole codicil to my Last Will and Testament, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein contained and expressed. ~~ 'JJA7?;1c~u) Rosanne B. McGee Sworn to and subscribed before me, a notary public, this 18th day of February, 1997. AFFIDAVIT . !::t!~ Notary Public. _ _=~_~. _.:_ _ __ r Nor 1~'3.1 ~!:!'c:il I Mary;: Sa (e. Nt.: r '''/ ?~bUC O\.i<;rnre 8orr), S.~i11'Jan County M.." Ca;r,r;:':3s.or eXClres. I\!QV 15 1999 J Me(;~bef ~~'--!"!S'JI'!~:lia A5;;C':lii~icn at NUU:tI.." -Seal- We, Julie Gavitt Shaffer and Michael R. Krause, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw ROSANNE B. McGEE sign and execute the instrument as her sole Codicil to her Last Will and Testament; that the said ROSAI'-iNE B. McGEE signed willingly and she executed it as her free and voluntary act for the purposes therein expressed, that each of us, in the hearing and sight of ROSANNE B. McGEE signed the Codicil as witnesses thereof; and that to the best of our knowledge, information and belief; ROSANNE B. McGEE was at that time eighteen years of age or more, of sound mind and under no constraint or undue influence. ~ \ . .,,\ :'u\.\ Juli Gavitt- Shaffer : -I l'/i r'V0 _: f< t' :- \ ~ ,'" ...._ 'i l" /\ Ii .- ~ /c' '.. _II JI.',,;r._- Michael R. Krause Sworn to and subscribed before me, a notary public, this 18th day of February, 1997. -Seal- N"",_f$jJ Ii Nc,;c";'3~-li Iv.:try ~_ ':t~:,!) i\.::.~.lr,! P~b!ic O!.i:;h:}~'7 80((;, S!~;ba~ County ! ~"\1' (>I~';l:;'~'.;'I'J:, >:.II'Cl(ry:; ,'~OV. 15.1999 r~'.;;:,:;I:' ~";':;:'~'i> ,,~'I:}, '\::;.:;::-.qii(,n or ;~ot;ir!e5 STATUS REPORT UNDER RULE 6.12 o{ C Name of Decedent: 1 KOSQhn~ 13. McG~~ Date of Death: Fe h . +, ~ot?;;V WllN '>,fr\o'1-o45S i 0.: ~v 0( Admin. No.: dl-OJ -OLfS-~ Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes JRl No 0 2. lithe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. lithe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No ID b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Y es ~ No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court _ _ and may be attached to tbi~.e ort. (~ Date: ~=1/ d-vOlf _ U'~~ X~ (1~~ Signature / Ann HcG.e.f0 CCJ./Lbon Name 9J ~O "Ze '{ ~:t~- Dr. JtvYY\~nl PA 1:fo3lp Address :t , -:}. . G'dD -q S '3> J Telephone No. Capacity: f81.personal Representative o Counsel for personal representative /-?-b~' ? ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-IU7 EX AFP 101-05) RecmC16C! Re(l!~r.': DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-21-2003 MCGEE 02-07-2002 21 02-0455 CUMBERLAND 101 ROSANNE H STEPHANIE KLEINFELTE~3 KEEFER ETAL PO BOX 11963 HBG MAY 16 A10 :48 Allount Rellitted Cls'Ik-( P ~.l.'Z..l.1lAh ,i . ,-,nJ' r1.}t;11 cu H..t . '. ,- l PA MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REv=i6cfj-Ex-AFP--coY:oiY------...--iNHERITANc'E--TAx-STAYEH'E-NT-cfF"-AcfcoUiff--.-i.---------------- ----- ESTATE OF MCGEE ROSANNE H FILE NO.21 02-0455 ACN 101 DATE 04-21-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-07-2003 P R I NCI PAL TAX DUE: ................................................................................................................................................................................ ........................................... 1.301.58 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-15-2002 CDOo1529 .00 1.305.06 04-07-2003 REFUND .00 3.48- TOTAL TAX CREDIT 1.301.58 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ. YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J /"'}-62 - 7 BUREAU OF lNDIVIDUAL TAXES INHEP~TANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN STEPHANIE KLEINFELTER KEEFER ET AL PO BOX 11963 HBG ~A 17108 04-14-2003 MCGEE 02-07-2002 21 02-0455 CUMBERLAND 101 '* REV-1547 EX AFP 101-OSI ROSANNE H Anount Renitted .00 38.708.29 .00 .00 18.365.26 28.923.88 .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adn. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governnental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax U) (2) (3) (4) (5) (6) (7) (9) UO) 9.009.57 1.167.42 (11) (2) (3) (4) NOTE: To insure proper credit to your account. subnit the upper portion of this forn with your tax paynent. (8) 85.997.43 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV:i54j-EX--AFP--(OY:03T-NO'~ficE--OF-YNHER-ifAi'-CE-TAx-APpiHrisEMENT~--ALl-owAifcE-oR------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MCGEE ROSANNE H FILE NO. 21 02-0455 ACN 101 DATE 04-14-2003 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) ~. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets 10.176 99 75.820.44 .00 75.820.44 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Line 14 at Spousal rate (15) 16. Anount of Line 14 taxable at Lineal/Class A rate (16) 17. Anount of Line 14 at Sibling rate (17) 18. Anount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: 46.896.55 X 00 = .00 28.923.89 X 045 = 1.301.58 .00 X 12 = .00 .00 X 15 = .00 (9)= 1,301.58 n____. (+J AMOUNT PAID DATE NUI1BER INTEREST/PEN PAID (-) 08-15 2002 CDOO1529 .00 1.305.06 04-07-2003 REFUND .00 3.48- TOTAL TAX CREDIT 1.301. 58 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORI1 FOR INSTRUCTIONS.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME REV-1470 EX (6-88) REVIEWED BY INHERITANCE TAX EXPLANATION OF CHANGES Rosanne B. McGee FILE NUMBER John Kuchinski ACN 2102-0455 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES H A6 The deduction for travel expenses has been disallowed. The executor or administrator of the estate is the only person entitled to claim these expenses in conjunction with the administration of the estate. ROW Page 1