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HomeMy WebLinkAbout09-08-14 J 1505611185 REV-1500 EX(02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 286601 INHERITANCE TAX RETURN 21 14 0594 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 06062014 12071915 Decedent's Last Name Suffix Decedent's First Name M I STAUB KATHRYN R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required death after 12-12-82) ❑X 6. Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) ❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number rV � SHARON R . PAXTON 717-237393 s r m REGIST FWLLS USE-0 C� - f-ri C7 —17 Cr lJ T r M First Line of Address �-" M rr rrt CID co 100 PINE STREET Second Line of Address :3 C-> PO BOX 1166 ry m rr City or Post Office State ZIP Code DATE FILED n p HARRISBURG PA 171081166 Correspondent's e-mail address: S P A X T O N a'I M W N - C OM Under penalties of perjury,I declare that I have examined this return,Including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSDN RESPONSIBLE FOR FILING TU�)N - DATE ADDRESS 14 HEMLOCK DRIVE MECHANICSBURG, PA 17055 SIGNATURE OF PRE�O ER THAN REPRESENTATIVE /DATj/,y/ ADDDRiLEESIS�../�t �^ L._ _ i� f PO BOX 1166 � 1Z�1 HARRISBURG, PA 17108-1166 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505611185 OM46473.000 1505611185 1505611285 REV-1500 EX(Fl) Decedent's Social Security Number Decedent's Name- STAL16 KATHRYN R RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0-00 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2 81444 . 94 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , g 0 , oil 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . 4 0 00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. 71,456 . 34 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested , , , , 6. 1491950. 58 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . 7. 2521041.02 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , ... , , g 481,892 .88 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 24,750 . 00 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) , , , , , , , . . 10. 121.68 11. Total Deductions(total Lines Sand 10), , , , , , , , , , , , , , , , , , , , , 11 241871 .68 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12 4571 021 . 20 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) , 14. 4571 021-20 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 0 0 .00 15. 0.00 16. Amount of Line 14 taxable at lineal rate X.O1S 457,021.20 16. 20,565. 95 17. Amount of Line 14 taxable at sibling rate X.12 0.00 17. 0.00 18. Amount of Line 14 taxable at collateral rate X.15 0 .00 18. 0.00 19. TAX DUE . . . . . 19. 201565.95 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505611285 1505611285 OM4648 3.000 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 14 0594 DECEDENTS NAME STREET ADDRESS CUMBERLAND CITY STATE ZIP MECHANI SBU G P Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 201565" 95 2. Credits/Payments A.Prior Payments 0 . 00 B.Discount 11028 . 30 Total Credits(A+B) (2) 11028 "30 3. Interest (3) 0. 00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill In box on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 191537-65 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 . . . . . . . . . . ❑ ❑X c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . ❑ 2. If death occurred after Dec.12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ❑ 4. Did decedent own an Individual retirement account,annuity,or other non-probate property,which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . © ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994, and before Jan. 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116 (a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the 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. OM4671 2.000 REV-1503 EX-(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER KATHRYN R. STAUB 21 14 0594 All property Jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 330 Shares ACNB Corporation 6,401.34 Dividend accrued on 6/6/2014 62.70 2 36 Shares MetLife 1,968.30 Dividend accrued on 6/6/2014 12.60 TOTAL (Also enter on Line 2,Recapitulation) $ 8,444.94 2w4656 2.000 If more space is needed,insert additional sheets of the same size REV-1509EXa(08-12) pennsylvania SCHEDULE E DEPARIN£NrOF REVENUE CASH, BANK DEPOSITS$MISC. NHMTMCE TM RESIDEWDEC DENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: KATHRYN R. STAUB 21 14 0594 Include the proceeds of litigation and the date the proceeds were received bythe estate. All property jointly owned with right of sumivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. PNC Bank Interest Checking Account, No. 50-7008-5794 6,103.78 Interest accrued to 6/6/2014 0.01 2 PNC Bank Performance Money Market, Account No. 50-3012- 1316 38,410.09 Interest accrued to 6/6/2014 0.10 3 100 Par PNC Bank Certificate of Deposit, Account No. 31400295293 23,064.18 Interest accrued to 6/6/2014 1.82 4 PA Department of Revenue - Property Tax Rebate (2013) 250.00 5 Woods - Nursing Home Refund 3,442.00 6 Highmark - Refund 184.36 TOTAL(Also enter online 5,Recapitulation) $ 71,456.34 2W46AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1509 D(.(01-10) pennsylvania SCHEDULE F OE.TI ENT OF PEYENIIE INHERE rnx RETURN JOINTLY-OWNED PROPERTY RESID nECEOENT ESTATE OF: FILE NUMBER: KATHRYN R. STAUB 21 14 0594 If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G SURVNYJG JOINT TENNANTIS)NAINE(S) ADDRESS RELATIONSHP TO CECIEDIEW A Rhine, Marlene A 14 Hemlock Drive, Mechanicsburg, PA 17055-4744 Daughter JOINTLY OWNED PROPERTY: Ir@A NE I DATE DESCRPTION OF PROPERN % LATE OF DEATH FON JOINr IJADE INI NANE CH FiHANDAL NSTII AND SAW ADEOJNT NJI mNSAH. DATE OF DEATH DECEDENTS VALUEOF NILMER TENANT LOW DENI NNrsER.ATTACH NEED FOP JOINTLY HELD PEI ESTATE VALUEOFASSEf INTEREST DEC®HTS MEREST 1 A 12/23/1994 Real Estate located at 14 Hemlock Drive, Mechanicsburg, Cumberland County, Pennsylvania 189,441.00 50.0000 94,720.50 Valued per Cumberland County tax assessed value of $195,300 at current common level ratio factor of .97. THE FOLLOWING ASSETS WERE HELD IN EDWARD JONES ACCOUNT NO. 763-10978-1-8 HELD JOINT WITH RIGHT OF SURVIVORSHIP BETWEEN THE DECEDENT AND MARLENE A. RHINE; THE ACCOUNT WAS MAD JOINT MORE THAN ONE YEAR PRIOR TO DEATH: 2 A 25,000 Par Bucks County PA Indl Dev Bond 5%, Maturity 9/15/2039 26,359.00 50.0000 13,179.50 Interest accrued to 6/6/2014 284.72 142.36 To al from c ntinuation schedules . . . . . . . . 41,908.22 TOTAL (Also enter on Line 6,Recapitulation) $ 149,950.58 9w46AE 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: KATHRYN R. STAUB 21 14 0594 Schedule F Part 2 (Page 2) Item Joint DOD Value of Perc DOD Value of No. Cot. Date Description Asset Int. Interest 3 A 4,423.401 Shares Franklin PA Tax-Free Income A Fund 45,737.97 50.0000 22,868.99 4 A 3,718.6 Shares MFS PA Muncipal Bond A Fund 38,078.46 50.0000 19,039.23 Total (Carry forward to main schedule) 41,908.22 REV-1510 EX 4(0"9) SCHEDULE G pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER KATHRYN R. STAUB 21 14 0594 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM ucuneT,E.a OrnE.FEREE,neRREUnorsaRTOO.WRrnro DATE OF DEATH %OF DECUS EXCLUSION TAXABLE NUMBEF TFe DOTEDFT ROFEtATnanmEr or T,E OEED FOR R5W ESTATE VALUE OF ASSET INTEREST OF A UCABLE VALUE 1. American General Life Company, Annuity No. AN201941; See attached valuation information 104,874.18 100.0000 0.00 104,874.18 Marlene Rhine is designated beneficiary 2 New York Life, Annuity No. 75629248 69,107.87 100.0000 0.00 69,107.87 Proceeds received by beneficiary, Marlene Rhine. See attached copy of death claim payment 3 MetLife Annuity, Account No. 080486206 AB 78,058.97 100.0000 0.00 78,058.97 Marlene Rhine is designated beneficiary TOTAL(Also enter on line 7,Recapitulation)$ 252 041.02 If more space is needed,use additional sheets of paper of the same size. 9W4eAF 2.000 REV-1511 EX-(0 6-1) pennsylvania SCHEDULE H D ARTMENTCF REVENUE FUNERAL EXPENSES AND NRERITANCE TAX RETURN ADMINISTRATIVE COSTS RESE)ENT DECEDENT ESTATE OF FILE NUMBER KATHRYN R. STAUH 21 14 0594 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Cocklin Funeral Home 12,543.84 2 Funeral Luncheon 327.06 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. AttomeyFees: McNees Wallace & Nurick LLC (estimated) 7,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) 3,500.00 Claimant MARLENE RHINE Street Address 14 HEMLOCK DRIVE City MECHANICSBURG State PA ZIP 17055-4744 Relationship of Claimant to Decedent DAUGHTER 4. Probate Fees: 308.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 PNC Bank Checkbook charges 18.45 2 Cumberland Law Journal Legal Advertising 75.00 Total from continuation schedules . . . . . . . . . 477.15 TOTAL(Also enter on Line 9,Recapitulation) $ 24,750.00 3W46AG 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: KATHRYN R. STAUB 21 14 0594 Schedule H Part 7 (Page 2) 3 Journal Publications Legal Advertising 150.00 4 McNees Wallace & Nurick LLC Coate Advanced as follows: Duplicating $40.20 Recording Fees 79.00 Courier Svs. 30.09 Postage 23.56 Local Courier 4.00 177.15 5 McNees Wallace & Nurick LLC Reserve for closing costs re duplicating, postage, etc. 150.00 Total (Carry forward to main schedule) 477.15 REV-1512 EX (12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, NH TANCE TM RETURN MORTGAGE LIABILITIES & LIENS RESDENTDECEDENT ESTATE OF FILE NUMBER KATHRYN R. STAUH 21 14 0594 Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Spartan Pharmacy Check outstanding at date of death 121.68 TOTAL(Also enter on Line 10,Recapitulation) $ 121.68 2w46AR 2.000 If more space is needed, insert additional sheets of the same size. REV-1513 EX.( SCHEDULE J penns nsylvania DEPAI2TMENTOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF: FILE NUMBER: KATHRYN R. STAUB 21 14 0594 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS[indude outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. Marlene A. Rhine 14 Hemlock Drive Mechanicsburg, PA 17055-4744 Annuities - $252,041.02 Joint Property - $149,950.58 100% of estate residue - $55,029.60 Daughter 457,021.20 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. I] NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 9W46AI 2.000 If more space is needed,use additional sheets of paper of the same size. ESTATE OF KATHRYN R . STAUB NO . 21 -14-0594 COPY - LETTERS TESTAMENTARY AND WILL DATED MAY 85 1997 REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2014- 00594 PA No. 21- 14- 0594 Estate Of: KATHRYNR STAUB /fist,MiCRIe,Last Late Of: UPPER ALLEN TOWNSHIP CUMBERLAND COUNTY 0 Deceased Social Security No: 199-07-6063 WHEREAS, on the 23rd day of June 2014 an instrument dated May 8th 1997 was admitted to probate as the last will of KATHRYN R STAUB (Firsp Middle,Last late of UPPER ALLEN TOWNSHIP, CUMBERLAND County, who died on the 6th day of June 2014 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, LISA M. GRAYSON, ESQ. , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARYto: MARLENE A RHINE who has duly qualified as EXECUTOR(RIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 23rd day of June 2014. Register of Wills ,� � Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) i fV O c s a m C> n c� ra ::o c �? o T z n n y - Q WILL 'a ?' �,� N i*t n C' w o OF ;Z C'� o =3 T T KATHRYN R. STAUB c, o T 3 T o c F, . -per O rr— rn I, KATHRYN STAUB, presently of Cumberland County, Pennsylvania declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Personalty. I bequeath such items of my tangible personal property as are specifically itemized on the list, if any, in my handwriting, signed and dated by me at the end thereof, and attached to this, my will, to the person(s) named thereon to receive such items. I bequeath all of my remaining tangible personal property not used in business or for the production of income, including without limitation, furniture, furnishings, clothing, objects of art and decoration, and the like, and any motor vehicles which I own, together with the insurance thereon, to my daughter, Marlene A. Rhine. 2. Residue. I bequeath, devise, and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I hold a power of appointment, to my daughter, Marlene A. Rhine. 3. Spendthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or other engagements of- any type. 4. Facility of Payment for Minors or Incapacitated Persons. Any amounts or assets which are payable or distributable to a minor or incapacitated person hereunder may, at the discretion of my fiduciaries, be paid or distributed to the parent or guardian of such minor or incapacitated person, to the person with whom such minor or incapacitated person resides, to a trust existing primarily or exclusively for the benefit of such minor or incapacitated person, or directly to such minor or incapacitated person, or may be applied for the use or benefit of such minor or incapacitated person. S. Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, my fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent of any court, but subject to any applicable requirements of ordinary due care: ' (a) To retain all or any part of my property, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and the stock of any corporate fiduciary, if ever any, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks and other securities of- domestic or foreign corporations or investment trusts, mortgages or mortgage participations, mutual funds with or without sales or redemption charges, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, -exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at the time held by them, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and for such price as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder, and to receive property encumbered by debts and mortgages and to take subject to and/or assume same. _ 2 _ (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms, or corporations as they may deem advisable. (f) To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries, for as long a period or periods of time and on such terms, as they may determine, and to adjust, settle, and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or.partly in cash and partly in kind. (h) Without limitation of powers elsewhere granted herein, to hold, manage and develop any real estate which may be held by them.at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural or otherwise, in connection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, accountants and other agents, and to delegate to them such duties, rights and powers as they may determine, and for such periods as they think fit. (j) To register any securities at any time in their own names, in their names as fiduciary, or in the names of nominees, indicating the trust character of the securities so registered. (k) With respect to any securities forming a part of my estate, to vote upon any proposition or election at any meeting of the corporation issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any.committee, depository, trustee or otherwise, and to pay out of the assets held hereunder, any fees, expenses and assessments incurred in connection therewith, to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with the estates of my daughter and her husband or any trust established by me, my- daughter, or my daughter's husband, even if they are fiduciaries or beneficiaries thereof. (m) To exercise all elections which-they may have with respect to income, gift, estate, inheritance and other taxes, - 3 - including, without limitation, election to deduct expenses in computing one tax or another and election to pay or to defer ' payment of any tax, in all events without their being bound to require contribution from any other person. (n) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether .or not they have restricted or no management rights, as they in their discretion think best. 6. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, . other than generation-skipping taxes, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration; provided, however, that my executor(s) may in the discretion of my executor(s) request that any portion or all of said taxes (i.e. , any or all taxes to be paid out of the principal of my general estate) shall instead be paid out of the principal of any trust established by me, to the extent expressly authorized under the terms of said trust. 7. Fiduciaries. I appoint my daughter, Marlene A. Rhine, as Executrix hereunder. If my daughter should be unable or unwilling to serve or to complete the administration of my estate, then my son-in-law, Maurice S. Rhine, shall serve in her place. My fiduciaries shall serve as guardian of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, under any policies of insurance on my life, and in any other situation in which the power to make such appointment exists under the laws of Pennsylvania. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent appointed and retained with due care or of any co-fiduciary, if ever any. No fiduciary named herein shall be required to furnish bond or other security for the proper performance of their duties hereunder. B . Interpretation. Unless the context indicates otherwise, any use of the masculine gender herein shall also include the feminine and neuter - 4 - genders, and vice versa, and the singular shall include the plural and the plural the singular. IN WITNESS WHEREOF, I, KATHRYN R. STAUB, herewith set my hand to this, my last Will, typewritten on six (6) sheets of paper including the self-proving attestation clause and signatures of witnesses, this f' day of 2?lza� , 1997. �J SEAL) KATHRYN A. STAUB Witnessed: residing at Q.JI.,QJti residing at C_ 1Q 5 - COMMONWEALTH OF PENNSYLVANIA {� SS: COUNTY OF Df 1P 14 1 fV , KATHRYN R. STppA��U,,B (the testatrix) and "P.£.tJ -b, e�t'7F�'£R�y (the witnesses) , whose names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testator signed and executed the instrument as her last will in the presence of the witnesses and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of his knowledge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. . WITNy/ESSS: TESTATRIX: KATHRYN STAUB W SS: I : \ \ j Subscribed and sworn to before me by KATHRYN R. STAUB, the testatrix, and subscribed and sworn before me by a11AR-'w') R . Pgxm n) and 4(gR�.1 Q, Rp2T�� the witnesses, this O day of �(�y 11997. Not /public i =� un�EAL I CAR,Notary Public (S1 ) Iphfn County M March 6,2000 6 - ESTATE OF KATHRYN R . STAUB NO . 21 - 14-0594 PNC BANK ACCOUNT INFORMATION Jun, 27. 2014 3:OOPM PNC Bank No. 6475 P. 1/2 a J.V June 27, 2014 McNees Wallace&Nurick Attorney At Law 100 Pine St PO BOX 1166 Harrisburg, PA 17108-1166 RE: Kathryn R Staub SSN: 199-07-6063 DOD: 06-06-2014 Dear Su/Madam: In response to your request for Date of Death(DOD)balances for the customer noted above, our records show the following: Certificate of Deposit Account#31400295293 Established: 06-23-2006 KATHRYN R STAUB DOD balance: $23,064.18 + 1.82 accrued interest Checking Account Account# 5070085794 Established: 01-01-1979 KATHRYN R STAUB DOD balance: $6,103.78 + 0.01 accrued interest Savings Account Account#5030121316 Established: 04-21-1983 KATHRYN R STAUB DOD balance: $38,410.09+0.10 accrued interest Please note that this office provides date of death balances for deposit accounts(MU CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of These items,please call 1-888-PNC-BANK(1-888-762-2265)or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank,N.A. Member FDIC Page 1 of 2 Jun, 27. 2014 3: 12PM PNC Bank No. 6475 P. 2/2 This message is intended for the use of the individual or entity to which it is addressed and may contain information that is privileged confidential and exemptfrom disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient,you are hereby notified that any dissemination, distribution or copying ofthis communications is strictly prohibired, rf you have received this communication in error,please notify me immediately by reply or by telephone at 800-762-1775 and immediately destroy this faxed document. Page 2 of 2 ESTATE OF KATHRYN R . STAUB NO . 21 - 14 -0594 AMERICAN GENERAL ANNUITY INFORMATION Policy Access System - Provided by American General Life lnsurance Page 1 of 1 . Policy Access Self Service Contact Us Log Out Policy Access System Policy Detail Relationships Help VIP „ s„o i s: Ct Agent Name Owner(s) Owner(s)Address Owner(s)Phone Annuitants) Agent Number Staub,Ksth n R 14 Hemlock Dr,Mechanicsiburc PA 170554744 17 766-912B Staub,Kathryn R Kimberly J Heavner M7 N'- ... Current Account information as of 06/17/2014 Policy Accumulated Cash Surrender Penalty Free Last Withdrawal Total Total Interest Date Value Value Amount Date Deposhs Withdrawals Eamed 10/15/2001 $104,874.18 $104,874.18 5104,874.18 $64,139.57 $0.00 $40,734.61 Interest Rates Composite Interest Guaranteed Minimum Interest Rate 3.50% 3.50% TEFRA Post-TEFRA Deposit Post-TEFRA Interest 664,138.57 $0.00 © 2014 American General Life Insurance.All rights reserved. https://www.aannuityaccess.com/asps!PolAccess/FixedPolicyDetail.aspx?Page=POLD&R... 6/18/2014 ESTATE OF KATHRYN R . STAUB ' NO . 21 - 14 -0594 NEW YORK LIFE ANNUITY INFORMATION D NYL ANNUITY SERVICE CENTER EXPLANATION OF BENEFITS PO BOX 9859 PLEASE DETACH AND SAVE FOR YOUR RECORDS PROVIDENCE , RI 02940 0780 CHECK NO: 0005724640 JULY 24, 2014 PAYEE: MS MARLENE A RHINE OWNER: MS KATHRYN R. STAUB >000081 2986301 001 092154 10Z POLICY NUMBER: 75629248 ++;tiNi MS MARLENE A RHINE TRANSACTION: j' 14 HEMLOCK DRIVE f MECHANICSBURG, PA 17055-4744 DEATH CLAIM PAYMENT TO BENEFICIARY f PLEASE FIND YOUR ENCLOSED CHECK . DETAILS ARE AS FOLLOWS: PORTION PAYABLE TO BENEFICIARY:_ $69, 107. 87 MISC INT EARNED 06/07/14 - 07/25/14 AT 1 . 000% $92 . 77 FEDERAL TAX WITHHELD: $1 , 715. 74 STATE TAX WITHHiELD: $O . OG AMOUNT OF CHECK : . $67,484 . 90 $17,250 . 15 IS TAXABLE TO THE PAYEE r PLEASE BE SURE TO LET US KNOW IF WE CAN FURTHER ASSIST YOU . YOU CAN REACH US AT 1-800-762-6212 BETWEEN 8 : 30 A.M. AND 5: 30 P . M. EST MONDAY THROUGH FRIDAY. ANNUITY SERVICE MANAGER )7i OCSFI J I A A,J,,: f