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HomeMy WebLinkAbout06-05-14 (2) a, 4 J 1505610105 REV-1500 Ex(o2-ii)(F) OFFICIAL USE ONLY PA Department of Revenue Pennsytvanaa Bureau of Individual Taxes "�— County Code Year File Number PO BOX 28o6o1 INHERITANCE TAX RETURN _ Harrisburg,PA 37128-o6Oi RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 02/23/2013 03/23/1929 Decedent's Last Name Suffix Decedent's First Name MI Fisher Lucille B {if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW M 1. Original Return p 2.Supplemental Return O 3. Remainder Return(Date of Death Prior to 12-13-62) O 4. Limited Estate O 4a.Future Interest Compromise(date of C=) 5. Federal Estate Tax Return Required death after 12-12-82) M 6.Decedent Died Testate C=) 7,Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) CS 9.Litigation Proceeds Received O 10,Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1.1.95) (Attach Schedule 0) CORRESPONDENT- THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ry Gregory R. Reed (717)238-0494 m M o C> REGISTEFMF WILLS USE�V :;o M G7 C7 Z n Cn i C:) First Line of Address :X3 z O 3120 Parkview Lane . DTs Second Line of Address f? ITT f O C1 City or Post Office State ZIP Code FILED -r3 -TI Harrisburg PA 17111 Correspondent's a-mall address:lawoffice@reedpalaw.com Under penalties of perjury,I declare that I have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief, i recS a d complete.Declaration of prepare,other than the personal representative is based on alt information of which prepare,has any knowledge. S N U E ERSON RESPOrIEILE F R FILIN?1ji DATE 6 t ADDRES SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 (_, 1505610105 7505610105 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: Lucille B. Fisher RECAPITULATION 1. Real Estate(Schedule A). .................. .......................... 1, 154,204.66 2, Stocks and Bonds(Schedule B) ....................................... 2, • 1 Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ,,,,. 3. 4. Mortgages and Notes Receivable(Schedule D)............... . ..... ...... 4, 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 16,679.60 .......,_...___.._._,.....q_,_.____..._.._.._, _...,...�+ 6. Jointly Owned Property(Schedule F) G7 Separate Billing Requested ....... 6. ` 36,077,95 - 7, Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate nte Billin 9 Requested.. r•___....__.._,_ ,_...__... �.____.__..___.._._.-, 7. 3$3,124.06 8, Total Gross Assets(total Lines 1 through 7)................. .... .. .. B. 590,086.27 9. Funeral Expenses and Administrative Costs(Schedule H)...... .. ... . ....... 9. 19,948.48 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1).... ........... 10. 11. Total Deductions(total Lines 9 and 10)................ ..... . ........... ti. 19,948.48 11 Net Value of Estate(Line 8 minus Line 11) ............. ...... ........... 12. _ 570,137.79 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13. 14, Net Value Subject to Tax(Line 12 minus Line 13) ...... ....... ........... 14. 570,137,79 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 ;_.._. ........... ....___. ... .... .__.. ..._... ... . .... . _ _ .._ ._.�__. .. . (a)(1,2)X.0— 15.1 16. Amount of Line 14 taxable at lineal rate X.0!15 570,137.79 16.'w 25,656.20 17. Amount of Line 14 taxable at sibling rata X.12 17. 18. Amount of Line 14 taxable at collateral rate X,15 18. 19. TAX DUE ..... . ................................................... 19: 25,656.20 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 y REV-1500 EX(FI) Page 3 Fite Number Decedent's Complete Address: DECEDENTS NAME Lucille B. Fisher STREET ADDRESS 2294 Gleim Court CITY ZIP Enola PA' 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 25,656.20 2. Credits/Payments A.Prior Payments 22,000.00 B.Discount Total Credits(A+B} (2) 23,100.00 3. Interest (3) 4. If Line 2 is greater than Line i +Line 3,enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2,Line 26 to request a refund. (4) 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 2,556.20 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred......................................................................................... ❑ b, retain the right to designate who shall use the property transferred or its income............................................ ❑ c. retain a reversionary interest.............................................................................................................................. ❑ ■ d. receive the promise for life of either payments,benefits or care?...................................................................... Cl ■ 2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death without receiving adequate consideration?..................................................._........................................................ ❑ ■ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death?........ ...... ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which containsa beneficiary designation? ........................................................................................................................ 111 ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent 172 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S. §9116(a)(1.3)].A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV,1502 EX+(12-12) � pennsytvania SCHEDULE A r DEPARTMENT of REVENUE tNNERiANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Lucille B. Fisher All real property owned solely 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 that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION I All that certain condominium situate in Hampden Township,Cumberland County, Pennsylvania,known and numbered as 2924 Gleim Court,Enola,Pennsylvania. This real estate was sold in an arms length private sale,a copy of the settlement sheet being attached hereto,marked Exhibit"I"and incorporated 154,204.66 herein by reference. Net Proceeds$154,204.66 TOTAL(Also enter on Line 1, Recapitulation.) $ 154,204.66 If more space Is needed,use additional sheets of paper of the same size, REV-isoa Ex+08-u) Pennsylvania SCHEDULE E 0 DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Lucille B. Fisher Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Riverview Bank Checking Club Account#3400034,See Riverview Bank letter dated 03/2112013 50.00 attached hereto,marked Exhibit"2"and incorporated herein by reference. 2, 205 Shares of Prudential Financial,Inc.with a date of death value of 81.12 per share.See Yahoo Financial 16,629.60 printout attached hereto,marked Exhibit"3"and incorporated herein by reference. TOTAL(Also enter on Line 5, Recapitulation) $ 16,679.60 If more space is needed,use additional sheets of paper of the same size. REV-1511 Ex+ (08-13) 2,pennsyLvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX PETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lucille B. Fisher Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Reception 457.38 VFW Post(Rental for Reception) 315.00 e, ADMINISTRATIVE COSTS: 1, Personal Representative Commissions: 2,500.00 Name(s)of Personal Representative(s) Stephen M. Nattichia Street Address City Mechanicsburg _i State_ PA zip 17050 Year(s)Commission Paid: 2014 Z. Attorney Fees: 7,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) Claimant NIA Street Address City_ _ State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 413.50 S. Accountant Fees: 325.00 6, Tax Return Preparer Fees: 420.00 7, Advertise Estate(The Sentinel and Cumberland Law Journal) 211.44 S. Visiting Angels(Last Illness) 48.00 9. Holy Spirit Hospital(last illness) 982.60 10. West Shore EMS(last illness) 317.28 11. Internist of Central Pa(last illness) 132.31 12. See Attached Continuation Page TOTAL(Also enter on Line 9, Recapitulation) $ 19,948.48 If more space is needed,use additional sheets of paper of the same size, REV21513 EX+ (01-10) pennsylvania SCHEDULE 7 DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT OECEDENT ESTATE OF: FILE NUMBER: Lucille B. Fisher RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(5)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS{Include outright spousal distributions and transfers under Sec.9116(a)(1.2).1 1. Lynn R.Fisher 250 Fairway Drive,Etters,PA 17319 Son nonprobate and 115 2. Michael T,Fisher 403 North 48th Street,Harrisburg,PA 17111 Son nonprobate and 1/5 3. Stephen M.Natcchia 35 Springdale Way, Mechanicsburg,PA 17050 Son nonprobate and 115 4. Nicholas Bruce Natcchia 3000 Locust lane,Harrisburg,PA 17109 Son nonprobate and 1/5 5. Michael Steven Fisher 47 S.East Street,Carlisle,PA 17013 Grandson 1/20th of residue 8. Shane Michael Fisher 47 S.East Street,Carlisle,PA 17013 Grandson 1/20th of residue 7. Austin Rusell Fisher 47 S.East Street,Carlisle,PA 17013 Grandson 1/20th of residue 8. Susan D.Kline,47 S.East Street, Carlisle,PA 17013 Grand daughter 1/20 of residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX 15 NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET, $ If more space is needed,use additional sheets of paper of the same size. OMB Approval No. 2502-0265 v A. Settlement Statement (HUD-1) HUD-1 Page 1 of 3 B. Type of Loan 1.❑FHA 2.❑RHS 3.❑X Conv. Unins. 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number: 4.❑VA 5.❑Conv. Ins. 401400437-SK 7130727238 C.NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p.o.c.)"were paid outside the closing; they are shown here for informational purposes and are not included in the totals. D. Name and Address of Borrower E.Name and Address of Seiler F. Name and Address of Lender BONNIE K. BAILEY STEPHEN M. NATICCHIA,EXECUTOR OF ERA HOME LOANS 30 EAST PINE STREET ESTATE OF LUCILLE B. FISHER 1 MORTGAGE WAY, ENOLA, PA 17025 MOUNT LAUREL,NJ 08054 G. Property Location H.Settlement Agent SECURED LAND TRANSFERS, LLC 2294 GLEIM COURT, 485 ST.JOHNS CHURCH ROAD , ENOIA,PA 17025 SHIREMANSTOWN ,PA 17011 Phone : (717)901-8342 COUNTY: CUMBERLAND - PARCEL ID: 10-13-0997-037 Place of Settlement I.Settlement Date 04/18/2014 TOWNSHIP: HAMPDEN TOWNSHIP 3915 MARKET ST Disbursement Date 04/18/2014 CAMP HILL, PA 1.7011 J. Summary of Borrower's Transaction K. Summary of Seller's Transaction 100.Gross Amount Due from Borrower 400.Gross Amount Due to Seller 101. Contract Sales Price $17p1000.00 401. Contract Sales Price $170,000.00 102. Personal Property 402. Personal Property 103. Settlement charges to borrower line 1400 $5,558.29 403. 104. 404, 105, 405. Adjustment for items paid by seller in advance Adjustment for items paid by seller in advance 106. City/Town Taxes 406. City/Town Taxes 107. County Taxes 431.39 r4/18/2014 to 1/1/2015 $304.93 407, County Taxes 431.39) r4 18/2014 to I/i 2015 $304.93 108. Assessments 408. Assessments 109. School Taxes 1 480.511 r4/18/2014 to 7/1/2014 $300.16 409. School Taxes 1,480.51) r4/18/2014 to 7/1/2014 $300.16 110. 2nd Quarter Sewer/Trash Bill 155.05/qtr for $126.06 410. 2nd Quarter Sewer/Trash Bill 155.05/qtr for $126.08 4/18/2014 to 7/112014 4J 18]2014 to 7/1/2014 Ill. April HOA Dues 76.00/mo for 4/18/2014 to $32.93 411. April HOA Dues 76.00/mo for 4/18/2014 to $32.93 5/1/2014 5/1!2014 112. 432. 120.Gross Amount Due from Borrower 176,322.39 412 Gross Amount Due to Seller ;170 764.1( 200.Amounts Paid by or in Behalf of Borrower 500. Reductions In Amount Due to Seller 201. Deposit or earnest money $2,500,00 501. Excess Deposits 202. Principal Loan Amount from ERA Home Loans $130,000.00 502. Settlement Charges to Seller $13,559.41 203. Existing loans taken subject to 503. Existing span(s)taken subject to 204, 504. 205. 505. 206. 506. 207. 507. 208. 508. 209, 509. Adjustments for items unpaid by seller Adjustments for items unpaid by seller 210. City/Town Taxes 510. City/Town Taxes 211. County Taxes 511. County Taxes 212, Assessments 512. Assessments 213. Seller Paid Closing Costs $3,000.00 513. Seiler Paid Closing Costs $3,000.0 214. 514. 215. 515. 216. 516. 217. 517. 218, 518. 219. 519. 220.Total Paid for Borrower 1$135,500.00 520.Total Reduction Amount Due Seller 16,559.4 300.Cash at Settlement from/to Borrower 600.Cash at Settlement to/from Seller 301 Gross amount due from borrower(line 120 $176,322. 601 Gross amount due to sellef liline 422 $170,764.: 4135500 1602. Less reductions in amount due seller(line 520) $16,119 4014e0437-SK, HUD-1 Page 2 of 3 L. Settlement Charges 700.Total Real Estate Broker Fees$10695.00 Division of Commission line 700 as follows: Paid From Paid From Borrower's Funds Seller's Funds 701. $5295.00 to ERA-NRT LLC($5,100.00 + $195.00 = $5,295.00 At Settlement At Settlement 702. $5400.00 to ERA-NRT LLC ($5,100.00 + $300.00 = $5,400.00) 703. Commission paid at settlement $300.00 $10,395.00 704. 800.Items Payable in Connection with Loan 801. Our origination charge $603.00 from GFE #1 802. Your credit or charge(points)for the specific interest rate chosen -$1,125.00 from GFE #2 803. Your adjusted origination charges from GFE A -$522.00 804. Appraisal Fee to STARS from GFE #3 515.00 805. Credit report to CBC INNOVIS INC from GFE #3 $8.34 806. Tax Service from GFE #3 807. Flood Cert. Fee from GFE #3 808. 900.Items Required by Lender to Be Paid in Advance 901. Daily interest charges from 04/18/14 to 05/01/14 @ 16.65/day ERA Home (from GFE #10) $216.45 Loans 902. Mortgage Insurance Premium from GFE #3 903. Homeowner's Insurance Nationwide POC B $353.3600 from GFE #11 904. 100o.Reserves Deposited with Lender 1001.Initial deposit for your escrow account from GFE #9 $1,291.00 1002,Hazard Ins. Reserve 3.0000 month(s) @ 29.45/ month(s) to ERA Home $88,35 Loans 1003.City Property Taxes 3.0000 month(s) @ 36.68/ month(s)to ERA Home $110.04 Loans 1004.School Taxes 11.0000 months @ 123.38/ months to EFM Home Loans $1,357.18 1005.Aggregate Accounting Adjustment to ERA Home Loans -$264.57 - 1006. 1007. "Owner'stitle le Charges - le services and lender's title insurance to Secured LaMLand from GFE #4 $1,580.00 $10.00 ttlement or closin fee to Secured Land Transfers, LL25.00 - ner's title insurance to Secured Land Transfers LLC from GFE #S 200.00nder's title insurance to Secured Land Transfers LLC ,250.00 nder's title olic limit 130 000.00 ner'stitle olic limit 170,000.00 ent's portion of the total title insurance premium to S ,305.00 ansfers, LLC 1108.Underwriter's portion of the total title insurance premium 45.00 -- 11109.Insured Closing Protection Le tter to TRGC $75.00 120o.Government Recording and Transfer Charges 1201.Government recordin char es from GFE #7 174.00 - _ 1202.Deed 67.00 M-,-- 24 PG MTG tl 07.00 Releases from GFE #B $1.700.00 _ 1203.Transfer taxes 1204.Cit /Coun tax/stam s Deed $1700.00 Mort a e$ $1 700.m 1205.State tax/stam s Deed tl 700.00 Mort a e 1206. 1300.Additional Settlement Charges 19.50 1301.Re uired services that ou can sho for from GFE #6 $ 1302.Flood Certification To: STARS 19.50 - $520.0( 1303.Home Warran to American Home Shield $20,0r 1304.Tax Cert Reimbursement to Ma norie Berkheimer $431.3' 1305.2014 Count /Tw Taxes to Michael Langan,Tax Collector $155.0_ 1306.2nd uarter Sewer/Trash Bill to Ham den To.-Kip Sewer Authorit $100.0- 1307.Deed Pre Fee to ERA-NRT, LLC $100.0 1308.Resale Cert Fee to Sowers Realt Services $50.0 1309.Deli uent April HOA fees to Quigley Cove Homeowners Association Inc. $76.00 1310.May HOA Month! Fee to ui le Cove Homeowners Association Inc. $3.0 1311.Du licate Bill Fee to Michael Langan,Tax Collector $75.0 1312.Roof Repair to Yin st Homes Inc. ;5,558.29 $13,559.4 1400.TOtal Settlement Charges (enter on lines 103,Section 7 and 502,Section K) It you have any questions about the settlement charges and loan terms listed on this form,please contact your lentler.Settlement agent is not responsible for content of lenders assessments on HUD. The seller's and borrowers signatures hereon acknowledge their approval:md signify their understanding that tax and insurance prorations and reserves are base on Flgures for the preceding year or supplied by others or estimated for the current year,and in the event of any change for the cunent year,all necessary adjustments will b: made between borrower and seller directly.Any defidt delinquent:axe^o;momg pn nw zdae an'ld bet eri,itPSl true and accu ate statement of all re e�pt and10 sDUrsement* Qtt1N0043,2-9K' HUD-1 Page 3 of 3 Comparison of Good Faith Estimate (GFE) and HUD-1 Charges Charges That Cannot Increase HUD-1 Line Good Faith HUD-1 Number Estimate Our origination charge # 801 $603.00 $603.00 Your credit or charge(points)for the specific interest rate chosen #802 $1,125.00 ($1,125001 Your adjusted on ination charges # 803 522.00 01. Transfer taxes # 1203 $3,410,00 1 700.00 Charges That in Total Cannot Increase More Than 10% MUD-1 Line Good Faith HUD-1 Number Estimate Government recording charges # 1201 $299.00 $174,00 Appraisal Fee # 804 $515.00 $515.00 Credit Report Fee # 805 $8.34 $8.34 Title Services- tender's Insurance # 1101 $515.00 $1,580.00 Owner's Title Insurance # 1103 $1,250.00 $200,00 Flood Certification # 1302 $19.50 19.50 Total ;2,606.84 $2,496.64 Increase between GFE and HUD-1 cha es {$ilo.00) or -4.22°l0 Charges That Can Change Good Faith HUD-1 Estimate Initial deposit for your escrow account # 1001 $1,291.00 $Ir291.00 Daily interest charges #901 16.65/da $216.45 $216.45 Homeowner's Insurance # 903 0.00 353.36 Loan Terms Loan Number: 7130727238 Your initial loan amount is $130,000.00 Your loan term is 30 years Your initial interest rate is 4.61 °f° _$6.67._2.2 includes Your initial monthly amount owed for principal, interest Il^I Principal and any mortgage insurance is I n I Interest Mortgage Insurance ONo. ❑Yes, it can rise to a maximum of %.The first change will be on _• and can change again Can your interest rate rise? every _„__.• _______r__•_._ after •__^_, . Every change date, your interest rate can increase or decrease by %. Over the life of the loan,your interest rate is guaranteed to never be lower than %or higher than °lo. Even if you make payments on time,can your loan balance rise? No.❑Yes, it can rise to a maximum of$ _._....__........ ....... Even if you make payments on time, can your monthly Q No. ❑ Yes,the first increase can be on and the amount owed monthly amount owed can rise to $ .The maximum it can for principal,interest and mortgage insurance rise? ever rise to is$ Does your loan have a prepayment penalty? No. ❑Yes, your maximum prepayment penalty is$ _�,,,„•,________ 0 No. ❑Yes, you have a balloon payment of$ due in Dods your loan have a balloon payment? years on You do not have a monthly escrow payment for items,such as property taxes and homeowner's insurance. You must pay these items directly yourself. 0 You have an additional monthly escrow payment of 169.51 that results in a total initial monthly amount owed of$ _ _ 856._73 . Total monthly amount owed including escrow account This includes principal, Interest, any mortgage insurance and any items payments checked below: Property taxes �Homeowner's insurance Flood insurance ❑ ,......._. .__-... ................. RIVERVIEW BANK AND 17 QPE RATING (�I v I SI0315 200 Front Street,PO Box B,Marysville,PA 17053 www.riverviewbankpa.com - March 21, 2013 Gregory R Reed RE: Lucille B Fisher Attorney At Law DOD:2/23/2013 3120 Parkview Lane Harrisburg, PA 17111 Account Numlier(s) 100105211 3400034 Type of Account Checking Christmas Club Date Opened September 21, 2009 September 2$, " Principal Balance at date of death $72,155.90 $50.00 Interest Rate 1.0000% 0.2500% Accrued Interest not disbursed as of date of death $27.83 $0.03 Manfrity Date N/A N/A Primary Owner of Account Lucille B Fisher Lucille B Fisher Name of Joint-0wnet'(s),if any Stephen M'Naticchia N/A Beneficiary,if any N/A N/A Date Joint Ownership was . Established September 21.2009 N/A If within I year of death of Decedent could,prior Account - Be traced into a prior Joint Account in existence over 1 year prior to death of Decedent NIA N/A N/A Safe Deposit Box(s)and Location By: _�� �� Leslie Miller, Operations Support Specialist Halifax Bank Marysville Bank 300 Market Street "arysville 200 Front Street PO Box A PO Box B �,f BQ Halifax,PA 77032 Marysville,PA 17053 www.halifaxbankpa.com www.marysvillebankpa.com PRU Historic5l Prices I Prudential Financial,Inc.Comm Stock-Yahoo!Finance 516/14, 12:11 PM Hwnu IvI'u Wv�'n� Sp(w­t' Fimr%is Wrea rer Games Geoups Abic,,trvs Scream 1=9ckr "lobtle i'Aore St arcn Fina-ice §IhArr�VA?b ail Finance Home My Portfolio Market Data Business&Finance Personal Finance Yahoo Originals CNBC n S rue.may 6,20i4,12:08prr,EDT-US Markets dose in 3 urn and 52 nuns _E ler yon 01 Dow*0,46-/, Nasdaq 40.46% . Prudential Financial,Inc.(PRU) -NYSE Get the big picture on all your investments Follow Sync your Yahoo portfolio now 81 .12 4&1.24(1.51%) 12:07PM EDT-Nasdaq Real Time Prim Historical Prices Get Hyscarical Pdcesfor; Set Date Range @Dally Start Date!=Feb � 2-31 �p13 E9Aw1,2010 C)ffleekly End Date: CFeb� 23] 2013 C)Monthly ()Dividends Only First I Previous I Next I Last pric" Date Open High Law Clow Volume Adj Clow* Feb 22,2013 55.21 56,09 55.12 11 3,147,700 54.79 Feb 22,2013 0 40 Dividend Close price adjusted for dividends and splits. First I Previous I Next I Last AlDown[oad to Spreadsheet Currency in LSD. fittp://finance.yahoo.com/q/hp?s=PRU&a-01&b=23&c=2013&d=01&e=23&f-2013&g=d Page I o I I ! ,> BANKERS For the life of LIFE AND CASUALTY COMPANY Your retirement Branch Sales Office Kevin R.Lachance Insurance Agent ' March 22, 2013 Law Office of Gregory R. Reed 3120 Parkview Lane Harrisburg, PA 17111 Dear Greg- I am providing the following information as per your request regarding the estate of Lucille B. Fisher. Contract Type Policy# Owner Beneficiary Date of Death Value Fixed Annuity 7913045 Lucille B. fisher Stephen M. Naticchia (Son) $ 45,180.41• Fixed Annuity 7923356 Lucille B. fisher Stephen M. Naticchia (Son) $112,974.59 Please contact me directly if you need any additional information. I appreciate very much your help with this case. Belsst{Regards, Kevin Lachance Insurance Agent, PHC, MDRT, CLTC Bankers Life &Casualty Company 1215 Manor Drive Suite 300 Mechanicsburg, PA 17055 Office: (717)-791-2100 Direct: (717)-329-5129 C PRESIDENT'S J IR CIRCLE 2.013 1215 Manor Drive Suite 300+Mechanicsburg,PA 17055 •t 717.791.2100 Fax Server 3/18/2013 9: 19.46 AM PAGE 2/002 Fax Server Prudennat Annuities �rudent°p de6$l A Business of Prudential Financial,Inc, .�1. P.O.Snx Philadelphia-.P PA 191 76 (888)778-2888 TTY:(800)654-7637 www,pmdential.com ATTN GREGORY REED Re:Lucille B Fisher FAX 717-238-8469 Contract Number:E0124915 March 18, 2013 Dear Mr.Reed: We have received Robert D Farabaugh's inquiry on the above contract. The date of death value as of February 23, 2013 was$77,700.34 If you have any questions,please call the Prudential Annuity Service Center at(888)778-2888. The Service Center is open Monday through Thursday between 8:00 a.m. and 7:00 p.m. and Friday between 8:00 a.m. and 6:00 a.m.Eastern time. If you are using a telecommunications device for the hearing impaired,you may call(800)654-7637,Monday through Friday between 8:00 a.m. and 8:00 p.m.Eastern time. Sincerely, Annuity Service Center Prudential Financial Variable annuities are issued by Pmeo Life insurance Company(in New York by Ponca Life Insurance Company of New Jersey`).Both companies are located in Newark NJ.Variable annuities are distributed by Prudential Annuities Distributors,Inc.,Shelton,CT.Fixed annuities are issued by The Prudential Insurance Company of America. All are Prudential Financial companies and each is solely responsible for its own financial condition and contractual Obligations. (Page 1 of I] Fag Server 3/18/2013 10:32:54 AM PAGE 2/002 Fax Server Prudential Annuities Life Assurance Corporation Annuity Service Center P.O.Box 7966 Prudential Annuities Philadelphia,PA 19176 Fax:(800)207-7806 Fm TO: Attn:Gregory Reed From CONTRACT MAINTENANCE DEPT . Fa:C 717-238-8489 Pages: 1 Phone: Date: 03118/2013 Re: Contract No E0124915 CC: d+ Urgent 4 For Review 4 Please Comment 4,Please RePly 41 Please Fill a Comments:As requested,please find enclosed the beneficiary endorsement for the above contract. 25% Primary Beneficiary—Lynn Fisher,Son 25% Primary Beneficiary—Michael T Fisher,Son 25%Primary Beneficiary—Bruce Naticchia,Son 25%Primary Beneficiary—Stephen Naticchia,Son Fax Server 3/15/2013 4 :02:35 PM PAGE 1/001 Fax Server Prudential Amities* A Ausme ss of Pmdeotial Financial,Inc. P.O. 50 /j Prudential Phitddpma,P A 19175 (888)778-2888 March 15,2013 GREGORY REED Contract Owner:Lucille B.Fisher FAX: (717)238-8469 Contract Number: F0124915 Re:Cost Basis Dear Mr.Reed: Thank you for doing business with Prudential Annuities.We are writing with regard to your inquiry concerning the cost basis for the above referenced contract.Below is a breakdown of the cost basis and earnings as of 3113/2013: Death Benefit Pro-TEFRA Post-TEFRA Pre-TEFRA Post-TEFRA Value Cost Basis Cost Basis Earnings Earnin c $82,954.70 $N/A $63,434.07 $N/A $ 19,520.63 We have presented this information based on our understanding of tax law.You may wish to consult with your tax advisor if you have any tax questions.Because each situation is unique,neither Prudential nor its representatives can provide tax advice. Your satisfaction is our top priority.If you have questions,please contact your financial professional or our Annuities Service Center at(888)778-2888. Representatives are available to assist you Monday through Thursday,between 8:00 a.m.and 7:00 p.m.,and Friday between 8:00 a.m.and 6:00 p.m.ET. Sincerely, Nick Narisi Annuity Tax Support Annuities am issued by The Prudential Insurance Company of America and Pmco Life Insurance Company(in Nov York by Pruco We Insurance Company of Neav Jersey),all located in Newark,NJ,or by Pndentiai Annuities We Assurance Corporation,Shelton,Cr.Annuities are distributed by Prudential Annuities Distributors, Inc., Shelton,CT.All arc Pmdentiai Financial, Inc. companies,and each is solely responsible for its own financial condition and contractual obligations CostRuis tncomingReques tF'romClimt-CI,2012 Fax Server 3/18/2013 9:30:58 AM PAGE 2/002 Fax Server Prudential Annulda r A Business of Prudential Financial,Inc. Prudential P.O.Boa 7960 Philadelphia,PA 19176 (888)778.2888 TTY:(800)654-7637 w v pmdcmial.com ATTN GREGORY REED Re: Lucille B Fisher FAX 717-238-8469 Contract Number: F0781032 March 18,2013 Dear Mr. Reed: We have received Robert D Farabaugh's inquiry on the above contract. The date of death value as of February 23,2013 was 523,059.07 If you have any questions,please call the Prudential Annuity Service Center at(888)778-2888. The Service Center is open Monday through Thursday between 8:00 a.m. and 7:00 p.m. and Friday between 8:00 a.m. and 6:00 a.m.Eastern time. If you are using a telecommunications device for the hearing impaired,you may call(800)654-7637,Monday through Friday between 8:00 a.m. and 8:00 p.m. Eastern time. Sincerely, Annuity Service Center Prudential Financial variable twines are issued by Pmco Life Insurance Company(in Nrn York by Pmco we Insurance Company of New Jersey).Both companies are located in Nt vmt NJ, variable annuities are distributed by Prudential Anmritics Distributors,Inc.,8heaon,CT.Fixed amatilits are issued by The Prudential InSaInnee Cnmpany of America. All are Prudential Financial companies and each is solely responsible for its oun financial condition and contractual obligations. (Page I of II Fax Server 3/18/2013 10:2§:55 AM PAGE 2/002 Fax Server Prudential Annuities Life Assurance Corporation Annuity Sewn center P.O.Box 7960 - Philadelphia.PA 19176 Fax:(800)207.7806 Fm TO: Attn:Gregory Reed FM"c CONTRACT MAINTENANCE DEPT Faic 717-238-8469 Pages: 1 Phone: Date: 03118/2013 Re: Contract No E0781032 cc • Urgent 4 For Review 4 Please Coo matt 4 Please Reply 4 Please Recycle •Comments:As requested,please find enclosed the beneficiary endorsement for the above contract. 25%Primary Beneficiary-Lynn Fisher,Son 250/6 Primary Beneficiary-Michael T Fisher,Son 25%Primary Beneficiary-Bruce Naticchia,Son 25%Primary Beneficiary—Stephen Naticchia,Son Fax Server 3/18/2013 9: 27:44 AM PAGE 2/002 Fax Server Prudential Annuities Prudential A Business of Prudential Financial,Inc.JE.fl 8R P.O.Box 7960 Naw Philadelphia,PA 19176 (888)778-2888 TTY:(800)654-7637 www.pmdenliaLcom ATTN GREGORY REED Re: Lucille B Fisher FAX 717-238-8469 Contract Number:E0759608 March 18,2013 Dear Mr. Rced: We have received Robert D Farabaugh's inquiry on the above contract. The date of death value as of February 23, 2013 was $123,209.65 If you have any questions, please call the Prudential Annuity Service Center at(888) 778-2888. The Service Center is open Monday through Thursday between 8:00 a.m. and 7:00 p.m. and Friday between 8:00 a.m. and 6:00 a.m. Eastern time. If you are using a telecommunications device for the hearing impaired,you may call (800)654-7637,Monday through Friday between 8:00 a.m. and 8:00 p.m. Eastern time. Sincerely, Annuity Service Center Prudential Financial Variable annuities arc issued by Pmco Life Insurance Company(in New York,by Pmco Life Insurance Company of New Jersey).Both companies are located in Newark,NJ.Variable anmiitics are distributed by Prudential Annuities Distributors,Inc.,Shelton,CT.Fixed annuities are issued by The Prudential Insurance Company of America. All are Prudential Financial companies and each is solely responsible for its own financial condition and contractual obligations, tpage l of 11 Fax Server 3/18/2013 10:29:29 AM PAGE 2/002 Fax Server Prudential Annuities Life Assurance Corporation Annuity Service Center P.O.Box 7960 Philadelphia,PA 79776 1 Prudential Annuities Fax:(800)207-7806 Fax To: Attn:Gregory Reed From CONTRACT MAINTENANCE DEPT Farc 717-238-8469 Pages: 1 Phone: Date: 0 311 8/2 01 3 Re: Contract No E0759608 ee * Urgent R For Review Ar Please Comment R Please Reply 4 Please Recycle •Comments:As requested,please find enclosed the beneficiary endorsement for the above contract. 25%Primary Beneficiary—Lynn Fisher, Son 25%Primary Beneficiary—Michael T Fisher,Son 25% Primary Beneficiary—Bruce Naticchia,Son 25% Primary Beneficiary—Stephen Naticchia, Son LAST WILL AND TESTAMENT OF LUCILLE B.FISHER 1,LUCILLE B.FISHER,now of 539 Springhouse Road,Mechanicsburg, Cumberland County,Pennsylvania, 17050,do publish and declare this to be my Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. I am married. ROBERT G.FISHER is my Husband. I have made a knowing and deliberate choice not to have my husband as a beneficiary, due to his health. I have two (2) children from my marriage to Robert G. Fisher, my daughter,LYNN R.FISHER and my son,MICHAEL""ISHER. I have two(2)children, from a previous marriage, STEPHEN M.NATICCHIA and NICHOLAS BRUCE NATICCHIA. I have three (3) grandchildren, MICHAEL STEVEN FISHER, SHANE MICHAEL FISHER and AUSTIN RUSSELL FISHER. Throughout this Will, ROBERT G. FISHER shall be referred to as my Husband,LYNN R. FISHER,MICHAELT.FISHER, STEPHEN M.NATICCHIA and NICHOLAS BRUCE NATICCHIA shall be referred to as "my children" and MICHAEL STEVEN FISHER,SHANE MICHAEL FISHER and AUSTIN RUSSELL FISHER shall be referred to as my grandchildren. I am close to my ex- daughter-in-law, SUSAN D. KLINE. Throughout this will SUSAN D. KLINE, shall be referred to as my close friend. The word "issue"will include any children as well as my other descendants. (B) Appointment of Executor. I appoint as my Executor and Successor Executor, the following named persons or corporations to serve without bond and without being required to account to any Court: (C) Executor: My son, STEPHEN M.NATICCHIA. Successor Executor: My son, NICHOLAS BRUCE NATICCHIA. SECOND: Funeral and Last Illness Expenses: Taxes. (A) Illness. Notwithstanding that my spouse survives me,I direct my Executor to pay my funeral expenses and the expenses of my last illness from my estate. (B) Taxes. I direct my Executor to pay any and all estate,inheritance, succession, legacy,transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death n LAST WILL AND TESTAMENT OF LUCILLE B. FISHER PAGE 2 upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will. Without any apportionment otherwise required by law and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries,transferees,or other recipients of any such property or charged against any property passing or which may have passed to any of them,I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. THIRD: Tangible Personal Property. Except for my jewelry and any items enumerated in the Letter of Instruction,I bequeath all my tangible personal property,including but not limited to clothing,heirlooms, furniture, household furnishings, personal effects, motor vehicles, and all other similar articles,which I own, and the insurance thereon,to my Children, LYNN R. FISHER,MICHAEL S. FISHER,STEPHEN M.NATICCHIA and NICHOLAS BRUCE NATICCHIA. My Children may choose items of my tangible personal property, including but not limited to clothing,heirlooms, furniture, household furnishings,personal effects, motor vehicles,and all other similar articles,which I own,and the insurance thereon. My Children shall make their choices in accordance with their ages, with the eldest choosing first, and so on. Should my Children not choose all the items of my tangible personal property, I direct my Grandchildren,MICHAEL STEVEN FISHER,SHANE MICHAEL FISHER and AUSTIN RUSSELL FISHER and my close friend, SUSAN D. KLINE shall have the option to choose items of my tangible personal property,including but not limited to clothing, heirlooms, furniture,household furnishings,personal effects,motor vehicles, and all other similar articles, which I own, and the insurance thereon. My Grandchildren shall make their choices in accordance with their ages,with the eldest choosing first, and so on. My Close Friend shall have her choice after each of my Grandchildren has chosen. All items of tangible personal property not chosen shall be sold and the proceeds therefrom shall be deposited into my residuary estate. I bequeath all my jewelry which I own at the time of my death to be divided among my Sisters, MARION PALM,JOYCE GREENINGER and ROSE CASTLEBERRY. My Sisters shall make their choices in accordance with their ages with the eldest choosing first and soon. Should my sisters not choose all pieces of my jewelry,I direct my Close Friends, SUSAN D.KLINE,JUDY FISHER,JANET LECHTHALER,PAT DRAWBAUGH and SALLEY ICEMAN, shall have the option to choose pieces of my jewelry in the order in which they are stated in my Will. All pieces of jewelry not chosen shall be sold and the proceeds therefrom shall be deposited into my residuary estate. LAST WILL AND TESTAMENT OF LUCILLE B.FISHER PAGE Tangible personal property shall not include: (1)any and all property used by me in any business, (Z)cash on hand or on deposit in banks, (3)stock or securities, (4)any type of evidence of indebtedness, and(5) any life, health or accident insurance policies. Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction,which I shall place with my Will, containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: Family home I direct that my family home,at 534 Springhouse Road, Mechanicsburg, Cumberland County,Pennsylvania, 17054,be offered for sale at its appraised value to my children,LYNN R. FISHER,MICHAEL S. FISHER, STEPHEN M. NATICCHIA and NICHOLAS BRUCE NATICCHIA and Grandchildren, MICHAEL STEVEN FISHER,SHANE MICHAEL FISHER and AUSTIN RUSSELL FISHER. If my Children or Grandchildren do not choose to purchase my family home, I direct my family home be sold in the sole discretion of my Executor. Whether my family home is sold to my Children, Grandchildren or to a third party, the net proceeds there from shall be added to the residue of my estate. FIFTH: Residuary Estate. I devise and bequeath all of the rest,residue and remainder of my estate, real,personal and mixed,of whatever nature and wherever situated to which I am legally or equitably entitled, into five(5)equal portions. Each of my Children,LYNN R.FISHER, MICHAEL S.FISHER,STEPHEN M. NATICCHIA and NICHOLAS BRUCE NATICCHIA shall receive one(l)portion. My Grandchildren and Close Friend,MICHAEL STEVEN FISHER,SHANE MICHAEL FISHER AUSTIN RUSSELL FISHER and SUSAN D.KLINE,shall equally divide the fifth (5 )portion of my residuary estate. Should any of my Children predecease me OR upon their death prior to receiving their full share of my residuary estate, I direct that Child's share of my residuary estate to be equally divided among my remaining surviving Children. Should any of my Grandchildren and Close Friend predecease me OR upon their death prior to receiving their full share of my residuary estate, I direct that Grandchild or Close Friend's share of my residuary estate to be equally divided among my remaining surviving Grandchildren and Close Friend. SIXTH: Power's of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any Iimitations stated elsewhere in this Will,the LAST WILL AND TESTAMENT OF LUCILLE B. FISHER PAGE Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as may be generally conferred from time to time upon the Executor by law: (A) In the management, care and disposition of the Estate,the Executor shall have the power to do all things and to execute such instruments, deeds, or other documents as may be deemed necessary or proper, including the following powers, all of which may be exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, including any option for a period beyond the duration of the Estate. (2) To invest all monies in such stocks,bonds, securities,mortgages, notes, choses in action,real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries or issued by a parent or affiliate company of such Executor. (3) To retain for investment any property deposited with the Executor hereunder. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization,merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate. Ij LAST WILL AND TESTAMENT I OF LUCILLE B. FISHER PAGE 5 (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business,to agree to the liquidation in kind of any corporation in which the Estate may have an'interest and to carry on the business thereof,to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest,to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment,and to employ agents and confer on them authority to manage and operate the business,property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock,bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is an Estate asset and the Executor shall be responsible for the acts of such nominee. (B) . 'Whenever the Executors are directed to distribute any Estate assets in fee simple to a person who is then under twenty-one(2 1) years of age,the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty-one(2 1)years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one(2 1)years of age,the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under,a legal disability,the Executor need not require the appointment of a guardian, but shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver the same to such person without the intervention of a guardian,to pay or deliver the same to a legal,guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make the distribution and division in money or in kind,or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such distributiono r ivision allot undivided interests in the same property to severalares. LAST WILL AND TESTAMENT OF LUCILLE B. FISHER PAGE 7 (I) Except as otherwise provided in this Will,when the authority and power under this Will is vested in two(2)or more Executors or Trustees,the authority and powers are to be held jointly by the Executors or Trustees, respectively. A majority of the Executors or Trustees may exercise any authority or power granted under this Will or granted by law, and may act under this Will. Any attempt by one such Executor or Trustee to act under this Will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will may be validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SEVENTH: Rights and Liabilities of Executor. (A) No bond or other security shall be required of any Executor. (13) This instrument always shall be construed in favor of the validity of any act or omission by any Executor and any Executor shall not be liable for any act or omission except in the case of gross negligence,bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) If they incur additional reasonable expenses,they shall be entitled to reasonable compensation for these additional services actually rendered to my estate,in an amount the Executor normally and customarily charges for performing similar services during the time which he/she performs the services. EIGHTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be Iiable for or charged with any debts,contracts,liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. (A) In determining the estate, inheritance and income tax liability relating to my Estate, the Executor's decision as to all available tax elections shall be conclusive on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us,any resulting liability shall be bome by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632(a) and without regard to whether aaFFe�d�eerral estate tax return is actually filed,my Executor shall allocate so much of the LAST WILL AND TESTAMENT OF LUCILLE B. FISHER PAGE 8 NINETH: Tax Elections. Federal Generation Skipping Transfer(GST)exemption amount as will fully exempt any generation skipping transfer which may occur under this Will. The Executors may, in their discretion,determine the date as of which my gross estate shall be valued for the purpose of determining the applicable tax payable by reason of my death. (B) The Executors may, in their discretion,decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my estate's income tax return)or as estate tax deductions when a choice is available; and in the event that all or any part of such deductions are taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. TENTH: Definitions and General Provisions. (A) Survival. Any beneficiary who dies within sixty(64)days after my death shall be considered not to have survived me. (B) Captions. The captions set forth in this Will at the beginning of the various articles hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) Children. As used in this Will, the words "child" and "children" shall include persons who are legally adopted and the issue of said persons, whether born in or out of wedlock, so long as any person bom out of wedlock is acknowledged in a written instrument executed by the one of their natural parents who is a descendant of mine to be the child of said descendant. The word "issue" shall include descendants of all generations including adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. adoption by me of a child or children subsequent to the execution of this Will shall not operate to revoke this Will. Except for discretionary distributions which may be made unequally among a group of persons and distributions pursuant to a valid exercise of a power of appointment, in r � 4P LAST WILL AND TESTAMENT OF LUCILLE B.FISHER PAGE 9 making a distribution to the children of any person,the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (F) Powers of Appointment are Exercised. By this Will I exercise any and all Powers of Appointment which I possess at the time of my death. IN WITNESS WHEREOF,I,LUCILLE B.FISHER,the Testatrix,have to this my Last Will and Testament, typewritten on ten(10)pages, including the Acknowledgment and Affidavit, set my hand and seal this /// day of November,2008. LUCILLE B.FISHER Signed,sealed,published and declared by the above-named Testatrix,as and for her Last Will and Testament, in the presence of us,who have hereunto subscribed our names at her request,as witnesses hereto, in the presence of the said Testatrix,and in the presence of each other. Each of us further declares that he or she believes the Testatrix to be of sound mind and memory. The preceding instrument consists of this and ten(10)other consecutively numbered typewritten pages including the Acknowledgment and Affidavit. residing at S tud tC(HO (print name) residing at 4V l �nCVrT� (print name) ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND The Testatrix and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority,that the Testatrix signed and executed the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed;that each of the witnesses were present and saw the Testatrix sign and execute the instrument as her Last Will;that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence. f Testatrix ' ess Sworn to or affirmed,subscribed to, and acknowledged, before me by the above-named Testatrix and witnesses,this jq:!l day of November, 2008. Now LAL SEAT. uNO+A A ClO1FEUER Notary hAft N t rry Public HAmpmNr&,,cumuffiANDON M Commission Expires: ,( my commmion E¢pkei Am 21,2010