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10-30-14 (2)
1505610149 REV-1500 ex(oz f)pennsylvansa OFFICIAL USE ONLY PA Department of Revenue °'" ` County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 21 13 0992 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 09 05 2013 07 13 1957 Decedent's Last Name Suffix Decedent's First Name MI Moore Joseph P (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 1.Original Return Q 2. Supplemental Return Q 3. Remainder Return(Date of Death Prior to 12-13-82) Q 4.Limited Estate 4a. Future Interest Compromise(date of Q 5. Federal Estate Tax Return Required death after 12-12-82) 6.Decedent Died Testate Q 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) Q 9.Litigation Proceeds Received Q 10. Spousal Poverty Credit(Date of Death Q 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 Elyse E • Rogers, Esquire 717 X1,2 580 m REG-%TREG-%Tffi OF WILLS6'�I�SE OKY-' -' CJ -_ r+l Cn :70r - t;;7 First Line of Address i"r1 p G� 7, Saidis , Sullivan & Rogers Ro c + ca 9 .,� -n -.I -r3 Second Line of Address <> rl c r� 635 North 12th Street , Suite 400 =� ry r— DATE DATE FILA Cn CO City or Post Office State ZIP Code - CO Lemoyne PA 17043 Correspondent's e-mail address: erogers@ssr-attorneys.com 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 pre arer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF P RS N RESPONSIBLE/ORETURN �E t ADDRESS 131 Dudley Street, Apt. 325 Jers ity, NJ 07 0 SIG E OF PREPA R O H THAN REPRESENTATIVEDAT ADDRESS Q35 North 12th sr,!) Lemoyne,VA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610149 1505610149 J 1505610249 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: Joseph P Moore RECAPITULATION 1. Real Estate(Schedule A).......... ... .. . .. . ..... . . . ... ... ... ..... . 1. 374 ,000 - 00 2. Stocks and Bonds(Schedule B) ........ .. . . . . . . . .. . .. ....... . . . . . . . 2. 3,813 - 81 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) .. . .. 3. 0 - 00 4. Mortgages and Notes Receivable Schedule D 4. 0 - 00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . . . . . . 5. 5361838 •13 6. Jointly Owned Property(Schedule F) Q Separate Billing Requested . . . . 6. 188 • 39 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 55 ,646 • 51 (Schedule G) O Separate Billing Requested . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) ............. .. ... . .. . . . . . . 8. 970 ,486 • 84 9. Funeral Expenses and Administrative Costs Schedule H 9. 66 ,34 8 • 63 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1) . . . ... ... ..... 10. 2 -1062 - 05 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 11. 68-1410 • 68 12. Net Value of Estate(Line 8 minus Line 11) 12. 902,076 • 16 . . . . . . . .. ....... ..... . . .. . . . 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. 902-1076 - 16 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 atlineal rate X.0 45 885 ,576 . 16 16. 391850 . 93 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 16,500 - 00 18. 2,4 7 5 - 0 0 19. TAX DUE . ... . . . . . ...... .. . . . . . .. ... ... .. . . . . . . . . . . . ..... .. . . 19. 42 -e325 - 93 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610249 1505610249 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 130992 DECEDENT'S NAME Joseph P. Moore STREET ADDRESS 1018 Saffron Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 42,325.93 2. Credits/Payments A.Prior Payments 40,300.00 B.Discount 2,042.10 42,342.10 Total Credits(A+B 1 (2) 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 oval on Page 2,Line 20 to request a refund. (4) 16.17 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 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 . . . .. . . . . . .. . . . . . . . . . ... . . . .. . ❑ X❑ b. retain the right to designate who shall use the property transferred or its income .. . . . . . ❑ ❑X c. retain a reversionary interest . .. ... . . . . . . . . . . . . . . ... ... . .. . .. . . . . . ..... . . . ... . ❑ X❑ d. receive the promise for life of either payments, benefits or care? .. . . . . . . . .... . . . . . . . ❑ X❑ 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. REV-1502 EX+ (12-12) pennsylvaniaDEPARTMENT OF REVENUE SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph P. Moore 21 130992 All real property owned solely oras 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 DATE NUMBER DESCRIPTION OF DEATH 1 1018 Saffron Drive, Mechanicsburg, PA 17050 374,000.00 Sale price TOTAL (Also enter on Line 1, Recapitulation.) 374,000.00 If more space is needed, use additional sheets of paper of the same size. REV-1503 EX+ (8-12) �ilf pennsylvania SCHEDULE B DEPARTMENT OF REVENUE - INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joseph P. Moore 21 130992 All property jointly owned with right of survivorship must be disdosed on Sdiedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 231 shares of Koninklijke Ahold N.V 3,813.81 TOTAL (Also enter on Line 2, Recapitulation) 3,813.81 If more space is needed, insert additional sheets of the same size REV-1508 EX+ (08-12) ':j 1 Pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph P. Moore 21 130992 Indude 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 DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Cash Found in House 5,960.00 2 Coins Found in House 1,651.32 3 Integrity Checking Account 0201035026 27,454.21 Per statement Interest on above item accrued as of decedent's death 2.29 4 Integrity Checking Account 201035034 2,146.27 Per 9/30/13 letter Interest on above item accrued as of decedent's death 0.19 5 Integrity Bank Money Market Account 0201035619 356,852.46 Per 09/30/13 letter Interest on above item accrued as of decedent's death 39.11 6 Heartland Credit Union Savings Account 312980 503.60 Per statement 7 Misc. Household Items 13,495.00 Per auction proceeds (includes$150 for pending football helmet sale) 8 Jewelry 3,292.00 Per appraisal 9 2012 Honda CRV 24,000.00 Per R. Weinberger 10 2010 Honda CRV 17,800.00 Sale price 11 2005 Honda S2000 21,500.00 Sale price 12 Erie Insurance Refund 11/8/13 343.00 13 Pathology Associates Fees Refund 217.00 14 Pinnacle Health Refunds 344.75 Total from continuation Schedule(s) 61,236.93 TOTAL (Also enter on Line 5, Recapitulation) 536,838.13 If more space is needed, use additional sheets of paper of the same size. Page 2 Estate of: Joseph P. Moore 21 130992 Schedule E - Cash, Bank Deposits, and Misc. Personal Property Item Value at Date Number Description of Death 15 Erie Insurance Refund 12/17/13 469.00 16 Honda Finance Refund 762.11 17 US Treasury, 2013 Form 1040 Refund 7,325.00 18 Land O' Lakes Expense Reimbursements 479.63 19 Sirius Radio Refund 141.22 20 Land O'Lakes Final Payment 28,163.40 21 Land O' Lakes Incentive Compensation for 2013 23,896.57 TOTAL. (Carry forward to main schedule) . . . . . . 61,236.93 REV-1509 EX+ (01-10) ,' r pennsylvania SCHEDULE F DEPARTMENT OF REVENUE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph P. Moore 21 130992 If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Kerry K. Moore 1018 Saffron Drive Daughter Mechanicsburg, PA 17050 B. C. JOINTLY OWNED PROPERTY: ITEM LETTER DATE DECSRIPTION OF PROPERTY - DATE OF DEATH %OF DATE OF DEATH NUMBERFOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR VALUE OF ASSET DECEDENT'S VALUE OF TENANT JOINT SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE INTEREST DECEDENT'S INTEREST 1 A 04/2009 Integrity Bank Savings Account 401019428 376.77 50.00OC 188.39 joint with Decedent's daughter, Kerry K. Moore Per 9/30/13 letter TOTAL (Also enter on Line 6, Recapitulation) 188.39 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) pennsylvana. SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Joseph P. Moore 21 130992 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDETHE NAME OF THE TRANSFEREE,THEIR RELATIONSHIPTO DECEDENT VALUE OF ASSET INTEREST IF APPLICABLE VALUE AND THE DATE OF TRANSFER.ATTACH COPY OF THE DEED FOR REAL ESATE. 1 Ally Bank CD 5,575.61 100 5,575.61 Payable on death to Decedent's daughter, Kerry K. Moore Per 10/30/13 letter Interest on above item accrued as of 5,575.61 100 70.90 decedent's death 2 Fidelity LOL Def Comp Plan 229,639.12 100 229,639.12 0.00 Beneficiaries: 336/o to Decedent's friend Rochelle K. Stuter and 67% to Decedent's daughter, Kerry K. Moore Per 11/6/13 letter NOTICE: The value of this account at Decedent's death was$229,639.12. This account is not subject to Pennsylvania Inheritance Tax pursuant to 61 Pa Code Section 93.131(d)(1)(iii) 3 Land O Lakes 401 (k) Savings Plan 676,555.37 100 626,555.37 50,000.00 Beneficiaries: 33% to Decedent's friend, Rochelle K. Stuter and 67% to Decedent's daughter, Kerry K. Moore Per 11/6/13 letter NOTICE: The value of this account at Decedent's death was$676,555.37. Of this, $50,000 is subject to Pennsylvania Inheritance Tax pursuant to 61 Pa Code Section 93.131(d)(2)(i)(B), as the Decedent had the right to borrow up to$50,000 from the account. Otherwise, it is exempt pursuant to 61 Pa Code Section 93.131(d)(1)(iii) TOTAL (Also enter on Line 7, Recapitulation) 55,646.51 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (08-13) Pennsylvania S C H E D U L E R -DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT DECEDENT INHERITANCETURN ADMINSTRATIVE COSTS. ESTATE OF FILE NUMBER Joseph P. Moore 21 130992 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See schedule attached 16,611.12 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: 12,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 3,500.00 Claimant Kerry K. Moore Street Address 1018 Saffron Drive City Mechanicsburg State PA ZIP 17050 Relationship of Claimant to Decedent Daughter 4. Probate Fees: 658.50 5. Accountant Fees: 6. Tax Return Preparer Fees: See schedule attached 33,579.01 TOTAL (Also enter on Line 9, Recapitulation) 66,348.63 If more space is needed, use additional sheets of paper of the same size. Page 2 Estate of: Joseph P. Moore 21 130992 Schedule H, Part A - Funeral Expenses Item Number Description Amount 1 Ralph Weinberger, reimbursement for payment to Mechanicsburg 1,640.00 Cemetery 2 Ralph Weinberger, reimbursement for payments to newspapers for 10.00 obituary copies 3 Ralph Weinberger, reimbursement for payment to Parthemore Funeral 6,940.60 Home 4 Ralph Weinberger, reimbursement for payment for post-funeral gathering 303.99 luncheon 5 Ralph Weinberger, reimbursement for payment to the Caddyshack for 1,575.00 memorial dinner 6 Ralph Weinberger, reimbursement for payment to Parthemore Funeral 296.00 Home for"thumbies" 7 Gingrich, 1/2 monument 2,280.00 8 Roselawn Cemetery 790.00 9 Schoenrock Monument Company 495.53 10 Gingrich Memorials 2,280.00 TOTAL. (Carry forward to main schedule) . . . . . . 16,611.12 Page 3 Estate of: Joseph P. Moore 21 130992 Schedule H, Part B - Administrative Costs Miscellaneous Expenses Item Number Description Amount 7 PA Auto License Broker 12.00 8 PPL 193.66 9 PA American Water 50.11 10 Verizon Wireless 181.76 11 Hampden Township, trash/sewer 155.05 12 Shearer Security 191.40 13 Ralph Weinberger, reimbursement for payment to Merry Maids 430.22 14 Ralph Weinberger, reimbursement for payment to Home Depot for light 63.48 timers for house security 15 Ralph Weinberger, reimbursement for postage 1.72 16 Ralph Weinberger, reimbursement for payment to UGI 17.63 17 Ralph Weinberger, reimbursement for payment to Verizon 185.76 18 Ralph Weinberger, reimbursement for payment to Verizon 6.53 19 UGI 17.40 20 PPL 121.51 21 American Stock Transfer&Trust, Ahold stock certificate 195.17 22 PA American Water 22.00 23 AAA, 2012 CRV title/registration 33.00 24 PA American Water 21.99 25 PA Department of Transportation, 2012 CRV title/registration 64.50 26 Verizon 132.24 27 UGI 27.06 28 Verizon Wireless 153.90 TOTAL. (Carry forward to main schedule) . . . . . . 2,278.09 Page 4 Estate of: Joseph P. Moore 21 130992 Schedule H, Part B - Administrative Costs Miscellaneous Expenses Item Number Description Amount 29 PPL 79.14 30 Verizon 116.49 31 Saidis, Sullivan & Rogers, out of pocket expenses 249.87 32 PA American Water 23.91 33 Ibis Appraisal Services 450.00 34 Erie Insurance ($138.00 -$76.00 refund) 62.00 35 UGI 80.97 36 Verizon 117.83 37 PPL 61.51 38 A&D Reisman Lawn Services 330.26 39 A&D Reisman Lawn Services 66.95 40 PA American 24.87 41 UGI 159.08 42 Ibis Appraisal Services,jewelry appraisal 150.00 43 Hampden Township 155.05 44 Verizon 117.97 45 PPL 77.38 46 PA American 20.05 47 UGI 170.99 48 A&D Reisman Lawn Services 133.90 49 Verizon 117.97 50 PPL 64.50 51 A&D Reisman, snow removal 422.93 TOTAL. (Carry forward to main schedule) . . . . . . 3,253.62 Page 5 Estate of: Joseph P. Moore 21 130992 Schedule H, Part B -Administrative Costs Miscellaneous Expenses Item Number Description Amount 52 Hess Piano, appraisal 100.70 53 PA American Water 21.52 54 Harland Clarke, check order 23.03 55 UGI 156.40 56 Verizon ($117.97-$93.19 refund) 24.78 57 Ibis Appraisal Services, house preparation assistance 300.00 58 Shelly Stuter, reimbursement for payment to Shearer Security for repairs 227.37 59 A&D Reisman, snow removal 66.95 60 PA Power 87.40 61 Erie Insurance ($1,052-$874.00 refund) 178.00 62 PA American Water 39.91 63 Shane Bouder, trash hauler 140.00 64 Conceincious Cleaners, house cleaning to prepare for sale of house 150.00 65 Robert L. Baker, house masonry fix up 1,495.00 66 UGI 149.91 67 Hampden Township 155.05 68 PA Power 66.70 69 Verizon 117.99 70 PA American Water 29.69 71 Humel Mechanical, inspection induced repairs to home 175.00 72 Karen Bumbernick, reimburse UPS window mailing 36.19 73 UGI 60.21 74 Verizon Fios 117.99 TOTAL. (Carry forward to main schedule) . . . . . . 3,919.79 Page 6 Estate of: Joseph P. Moore 21 130992 Schedule H, Part B - Administrative Costs Miscellaneous Expenses Item Number Description Amount 75 PA Power 67.06 76 Cordier, cost of sale of household items 1,404.00 77 Cordier, cost of sale of household items 35.06 78 PA American 22.54 79 Joe Greer, contractor for window repairs 185.00 80 Expenses associated with sale of real estate: 18,717.22 $9,350.00 Coldwell Banker Homestead Group(broker fee) $9,350.00 ReMax Realty Professionals, Inc.(broker fee) $ 300.00 Coldwell Banker Homestead Group (broker fee) $ 25.00 (title services and lender's title insurance) Adjustments for items paid by seller in advance: $254.96 (school taxes 5/31/14-7/1/14) $52.82 (2nd quarter sewer 5/31/14-7/1/14) 81 Cordier, expenses re: sale of misc. household items 1.75 82 PA American Water 8.48 83 UGI Utilities 27.78 84 Ralph Weinberger, reimbursement for the following expenses: 1,726.13 $12.00 PA Auto License Broker $152.64 Essis & Sons, clean family room rug $234.41 Home Depot, containers& bags $175.03 Target, containers $44.72 Target, containers $18.00 Goodwill, shredding $17.85 Home Depot, contractor bags $453.00 1-800 Got Junk, hauling $20.00 1-800 Got Junk $118.16 Target, containers $108.52 Target, house staging items, bedding, cook book $115.87 Target, house staging, knife clock& incand. bulbs $55.73 Bed Bath & Beyond, towels, placemats, napkins $100.00 Robert Baker, masonry $60.00 Cordier crew gratuity $23.07 Home Depot, primer/brushes TOTAL. (Carry forward to main schedule) . . . . . . 22,195.02 Page 7 Estate of: Joseph P. Moore 21 130992 Schedule H, Part B - Administrative Costs Miscellaneous Expenses Item Number Description Amount 84 $13.34 Home Depot, paint for windows $3.79 US Postal Service, certified mail 85 PPL 46.28 86 A&D Reisman Lawn Service 207.10 87 Saidis, Sullivan & Rogers, out of pocket expenses 21.11 88 Cordier, expenses re: sale of misc. household items 3.50 89 Cordier, expenses re: sale of misc. household items 1,397.50 90 Cordier, expense associated with sale of household item 7.00 91 Register of Wills, additional probate fee 100.00 92 Saidis, Sullivan & Rogers, out of pocket expenses (reserve) 150.00 TOTAL. (Carry forward to main schedule) . . . . . . 1,932.49 REV-1512 EX+ (12-12) pennsytvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joseph P. Moore 21 130992 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 US Airways Mastercard 766.65 2 Chase Visa 233.45 3 Ralph Weinberger, reimbursement for payments made September 3, 2013 778.95 to the following: Verizon $197.63 Duquesne Light$86.28 Penn American Water$54.84 Hess Visa$440.20 4 US Airways Mastercard 170.00 5 Chase Visa 70.00 6 PA Department of Revenue, final PA-40 28.00 7 Cumberland County Tax Bureau, final return 15.00 TOTAL (Also enter on Line 10, Recapitulation) 2,062.05 If more space is needed, insert additional sheets of the same size REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joseph P. Moore 21 130992 NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1 Rochelle K. Stuter Friend 16,500.00 500 Hamilton Drive Middletown, PA 17057 2 Kerry K. Moore Daughter 119,421.90 1018 Saffron Drive Mechanicsburg, PA 17050 3 Ralph A. Weinberger, Trustee 766,154.26 Kerry Moore Residuary Trust 131 Dudley Street, Spt. 325 Jersey City, NJ 07302-4609 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 IS NOT TAKEN: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 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. REV 1514 EX+ (04-09) ''pennsylvania SCHEDULE K DEPARTMENT OF REVENUE LIFE ESTATE, ANNUITY INHERITANCE TAX RETURN & TERM CERTAIN RESIDENT DECEDENT (CHECK BOX 4 ON REV-1500 COVER SHEET) ESTATE OF FILE NUMBER Joseph P. Moore 21 130992 This schedule should be used for all single-life,joint or successive life estate and term-certain calculations.For dates of death prior to 5-1-89, actuarial factors for single-life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 1457,Actuarial Values,Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate below the type of instrument that created the future interest and attach a copy of it to the tax return. ❑X Will ❑ Intervivos Deed of Trust ❑ Other CALCULATIONLIFE ESTATE INTEREST FE TENAN 4 NAME OF LIT ,: DATOF BIRTH NEARESTA6E�AT TERM OFYEARS z` �W V �, DATEOF DETH �.LIFE ESTATE IS;PAYABLE Kerry K. Moore 04/21/1991 22 N Life or El Term of Years ❑ Life or ❑Term of Years ❑ Life or ❑Term of Years ❑ Life or ❑Term of Years ❑ Life or ❑Term of Years 1. Value of fund from which life estate is payable ............................ 766,154.26 2. Actuarial factor per appropriate table ................ ............ 0.65459 Interest table rate-❑ 3.5% ❑ 6% ❑ 10% ® Variable Rate 2% 3. Value of life estate(Line 1 multiplied by Line 2) ..................................... 501,516.92 CALCULATIONANNUITY INTEREST NAME OF LIFE ANNUITANT DALE OF BIRTH NEAREST AGE AT1 H TERM OF,YEARS �, e ,. GATE OF.DFJITH ANNur y xs"PAY%1BLE. ❑ Life or ❑Term of Years ❑ Life or ❑Term of Years ❑ Life or ❑Term of Years ❑ Life or ❑Term of Years 1. Value of fund from which annuity is payable ............................................... 2. Check appropriate block below and enter corresponding number ...............:.......... Frequency of payout ❑ Weekly(52) ❑ Bi-weekly(26) ❑ Monthly(12) ❑ Quarterly(4) ❑ Semi-annually(2) ❑ Annually(1) ❑ Other( ) 3. Amount of payout per period ..................................................'........ 4. Aggregate annual payment,Line 2 multiplied by Line 3 .................................... 5. Annuity Factor(see instructions) Interest table rate-❑ 3.5% ❑ 6% ❑ 10% ❑ Variable Rate % 6. Adjustment Factor(See instructions.) .................................................... 7. Value of annuity-If using 3.5,6,or 10%,or if variable rate and period payout is at end of period,calculation is Line 4 x Line 5 x Line 6 ............................. If using variable rate and period payout is at beginning of period,calculation is (Line 4 x Line 5 x Line 6)+Line 3 .............................7.................... NOTE:The values of the funds that create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax retum.The resulting life or annuity interest should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the return. If more space is needed,use additional sheets of the same size. REV-1647 EX+ (02-10) Pennsylvania SCHEDULE M DEPARTMENT OF REVENUE FUTURE INTEREST COMPROMISE INHERITANCE TAX RETURN RESIDENT DECEDENT (Check Box 4a on REV-1500) ESTATE OF FILE NUMBER Joseph P. Moore 21 130992 This schedule is appropriate only for estates of decedents who died after Dec. 12, 1982. This schedule is to be used for all future interests where the rate of tax that will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument that created the future interest and attach a copy to the tax return. ❑X will ❑ Trust ❑ Other 1. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. Kerry K. Moore Daughter 04/21/1991 22 2. 3. 4. S. II. For decedents who died on or after July 1, 1994,if a surviving spouse exercised or intends to exercise a right of withdrawal within nine months of the decedent's death,check the appropriate box below and attach a copy of the document in which the surviving spouse exercises such withdrawal right. ❑ Unlimited right of withdrawal ❑ Limited right of withdrawal III. Explanation of Compromise Offer. See attached explanation IV. Summary of Compromise Offer: 1. Amount of future interest $ 264,637.34 2. Value of Line 1 exempt from tax as amount passing to charities,etc. (Also include as part of total shown on Line 13 of REV-1500.) .. $ 3. Value of Line 1 passing to spouse at appropriate tax rate Check one. E16%, ❑ 3%, ® 0% .............. $ (Also include as part of total shown on line 15 of REV-1500.) 4. Value of Line 1 taxable at lineal rate Check one. ❑ 6%, ® 4.5% ...................... $ 264,637.34 (Also include as part of total shown on Line 16 of REV-1500.) 5. Value of Line 1 taxable at sibling rate(12%) (Also include as part of total shown on Line 17 of REV-1500.) .. $ 6. Value of Line 1 taxable at collateral rate(15%) (Also include as part of total shown on Line 18 of REV-1500.) .. $ 7.Total value of future interest(sum of Lines 2 thru 6 must equal Line 1) .................. $ 264,637.34 If more space is needed, use additional sheets of paper of the same size. Estate of Joseph P. Moore File No. 21 13 0992 Pennsylvania Inheritance Tax Return Schedule M, Future Interest Comprise Explanation of Future Interest Compromise The entire residue of Decedent's estate passes to a trust for his daughter, Kerry, who is 22 and in good health. She is entitled to net income, plus principal, both as necessary for her support, maintenance, health care and education. Kerry is currently a full time graduate student. The trust is to end in stages, as Kerry attains the ages of 30 (1/2) and 35 (the balance). If Kerry dies before reaching age 35 - statistically unlikely to happen, assets will be distributed 50% to her issue (she has none at present) and 50% to Decedent's fiance, Rochelle K. Stuter, if she is then living. If Rochelle is not then living, all will pass to Kerry's issue. If Kerry does not survive until termination of the trust, and is not survived by issue, then the assets pass 50% to Rochelle and the balance to Decedent's brothers-in-law. Rochelle's Stuter's birthdate is Septebmer 14, 1959, making her 54 as of the Decedent's death. Given the almost 100% certainty that all will pass to Decedent's daughter, the future interest should be taxed at 4.5%. 06/02/2014 19:24 FAX 2014543102 WEI>\BERGER a 001 �d'gGNTq OMB Approval No.2602-0265 *4n A. Settlement Statement(HUD-1) 4�a gJCY' B. Type of Loan 1.Q FHA 2.❑RHS 3.❑Conv.Unlrls. 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number: 4,Q VA S.®Conv.Ins. 14069 504106000 C. Note: This form Is fumished to ghe you a statement of actual settlement oasts. AAmounts paid to and by the settlement agent are shown. Items marked(p.o.c)I were paid outside the obshp,they are shown here for irNormatons/purposes and are not Included In the totels. D. Name and Address of Borrower: E. Name and Address of Seller: F. Name and Address of Lender. Stanley M Hendricks III Estate of Joseph P.Moore Kane Mortgage,Inc. Nicole R Hendricks Ralph Weinberger,Executor ISAOA/ATIMA 3527 Hollywood Avenue 1018 Saffron Drive 4755 Linglestown Road,Ste 205 Brookfield,IL 60513 Mechanicsburg,PA 17050 Harrisburg,PA17112 G. Property Location: H. Settlement Agent: 1. Settlement Date: 1018 Saffron Drive Keystone Central Settlement Company,LLC Mechanicsburg,PA 17050 2595 interstate Drive,Suite 101 May$0,2014 Cumberland County,Pennsylvania Harrisburg,PA 17110 Ph. (717)909.1400 Place of Settlement: 2595 Interstate Drive,Suite 101 Harrisburg,PA17110 J. Summary of Borrower's transaction K. Summary of Sallai's transaction 100. Gross Amount Due from Borrower: 400, Gross Amount Due to Seller: 101, Contractsales rice I 374 000.00 401. Contract sales rice 1 374,0D0,00 102. Personal ro 402. Personal property 103. Settlement Charges to Borrower Line 1400 11 996.63 403. I 104. 404. 105. 405. Ad ustments for Items paid by Seller In advance Ad ustments for Items paid by Seller In advance 105. CH/town Taxes to I 406. C /Town Taxes to 107. Coun Taxes 05/31/t4 to 01/01/15515,55 407. Coun Taxes 05/31114 to 01/01/15 515.55 108. School Taxes 05/31/14 to 07/01/14 254.96 408. School Taxes 05/31/14 to 07/01/14 ( 254.98 109. 2nd Qtr Sewer 05/31/14 to 07/01/14 I 52.82 409. 2nd Qtr Sewer 05131/14 to 07101/14 52.82 110. I 410. 111. 411, 112. I 412, 120. Gross Amount Due from Borrower I 386,61e.96 420.Gross Amount Due to Seller 374,823.33 200. Amounts Paid by or In Behalf of Borrower 500, Reductions In Amount Due Seller. 201, Deposit or earnest monis 7 500.00 501, Excess deposit see instructions I 202, Principe I amount of new loans 355,300.00 502. Settlement charges to Seller Line 1400 23,658.10 203. Exlstin bans taken sub'so<to 503. Existing loons taken subject to 204. 504.Pa ff First Mortgage 205. ! 505.Pav Second Mortgage 206, 5D6. 207. 507. De osit disb.asproceeds) 208. 508. 209. 509. Ad ustments for Items unpaid by Seller Adjustments for Items unpaid by Seller 210. C JTown Taxes to 510.C !town Taxes to 211. County Taxes to 511. County Taxes to 212. School Taxes to 512.School Taxes to 213. F 513. 214, 1 514. 216. I 515. 216, 516. 217. $17. 218. 518. 219. 519. 220, Total Paid b tforBorrower 352,800.00 520. Total Reduction Amount Due Seller 23,658.10 300. Cash at Settlement fromito Borrower 6D0. Cash at settlement tolfrom Seller 301, Gross amount due from Borrower(fine 120) 366,819.96 601. Gross amount due to Seller fine 420 374.823.33 302. Less amount paid by/for Borrower fine 220) ( 362,800.00) 802, less reductions due Seller(line 520) ( 23,658.10 303. Cash a From 0 To Borrower I 24,019.961 603. Cash a To From Seller 351,165.23 •Paid dReida of dosirg by b nWff(B),esiler(S),lema(y,or wr&Wy(T) The undersigned hereby acknowledge receipt of s completed copy of this statement 8 any attachments referred to herein Borrower �' �n Seller Estate of Jopp P.Moo k,�aNeyHendrlda)III / Ralph A Vftnberadf,Executor Nicole R Hendricks Ths Role Reprdrg airmen for this;c0sa n of Ilformadon Is eadmalad at 25mirxdas Por rosPowe for cdleoenp,rWDMrg,eH rapodfo Ne dicta.TNs apaxy may not edleo.Via Irfdmelim a d you ere rot req,ieed 1 0m* cis form,avess It deplays a arfandy valid OMa-ed M1mdar.No c"d"ffity Is mfil d,bind J-ism ,osvy,Tris is deslgwd to provide ag pe'des to a RESPAc .ea rvva0➢ m,rftrM" "rgdg sgeanaB pmceae. Page 1 of 3 HUD-1 (14069.PFD/14069/35) PAGE 113'RCVD AT 61212014 7.22;59 PM[ astem DaAht Time]f SVR,MATLKRFX1APP003122 r DNIS;3292476"CSID,20143431021DURATION fmm•ss1;03.33 06/02/2014 19:25 FAX 2014343102 WEINBERGER 002 L Settlement Cha es 700.Total Rea)Estate Broker Fees $18,700,00 Paid From Paid From Division of commission(fine 700 as fo)bws: Bonowers Sellers 701,9 9,350,01) to Coldwall Banker Homestead Grouo Funds at Funds at 702. 9,350.00 to Re/MaxRealtylorofessionals Inc. Settlement Settlement 703.Commission paid at settlement 18 700.00 704.Transaction Fee to Re/Max Rapity Professionals,Inc. 175.00 705. Broker Fee to Coldweli Banker Homestead Group 300.00 800.Items Pa ble in Connection with Loan 801.Ourorighatlon charge S 995.00 from GFE#1 802.Your credit or charge(points)for the specift Interest rate chosen $ (from GFE#2) 803.Your adjusted origination charges from GFE#A 995.00 804.ADDratisalfee to AMC from GFE 93 P.O.C.$490. B' 805.Credit Report to Credit Plus from GFE#3 41,80 806.Tax service to from GFE#3 807.Flood certfficatton to from GFE 03 806. from GFE 93 809- from GFE#3 810. from GFE#3 811. (from GFE 03) 900.Items Required by Lenderto Be Paid in Advance 901.Daily interest cha as from 05130/14 to 06/01114 2 1.467900/da from GFE#10 82.9 902.Mortgage insurance premium for months to from GFE#3 903.Homeowner's insurance for `I.Oy2arsto Sta a Farm from GFE#11 1,170.00 0 from GFE#11) 905. (from GFE#11 1000.Reserves Deposited with Lender 1001.Initial deposit for your escrow account (from GFE#9) 81001.89 10 omeownet s nsurance 3.000 months @ $ 97.50 per month $ 292.50 1003.MortgaRE Insurance Months Q $ 159.89 per month $ 1004.Property taxes $ Con Taxes months 0 $ per month School Taxes months r month 1005. 1006,County Tax 5.000 months @ S 72.04 per month $ 364.70 1007.School Tax 12.000 months @ $ 250.16 per month $ 3,001.92 1008. $ 1009.Aggregate Adjustment $ -657.23 11 DO.Title CharVes, 1101. Title services and lender's title Insurance from GFE#4 2,535.00 25.00 1102. Settlement or closing fee S Owner's title insurance to Old Republic National Title InSuranoe Company from GFE# 90.00 1104. bender's title insurance to Old Rtipublic National Tdle Insurance CompanV $ 1380,00 00 1105. Lender's title policy Omit 355 300.00 1106. Owners title poficy unit $ 374 0130.00 1107. A nt s portion total title insurance premium to Keystone Central Settlement Company,LL 2,099.50 1106. Underwriter's portion of the total title Insurance premium to Old Re ubllo National Title Insurance Com $ 370.50 1109. Deed Preparation $ 1110. $ 1111. $ 1112. $ 1113, $ 1200.Government Recording and Transfer Charges 1201.Government recording char es to Cumberland County Recorder of Deeds from GFE#71 162.00 1202.Deed 67.00 Mortgage 95.00 Rele es$ Other S 1293.Transfer taxes to Cumb@Jrond County Recorder of Deeds from GFE 08 40.00 1204.City/County tax/stam s Deed $ 3,740.00 M rta e 1205.State tax/stem s Deed $ 3,740.00 Mortgage$ 3,740.00 1206. 1207, 1300.Additional Settlement Cho so 1301.Required services that you can shop for from GFE#6 1302,2014 Co Twp Tax to Michael Langan,Treasurer $ 893.10 1303. $ 1304. $ 1305. $ 1400.Total Settlement arges(enteron lines 103,Section J and 502,section 11, 3 2758.10 -Paid WOWS dClftrg A•ba-rw.v(6).sdlw(S),IWCW(y,a o9rd.?xp.(T) Byslctrg Pegel dole etetomen.Na.iwwivs sewwaagerecelptdee:mplero�canaw0ezusa Me orae paaesis Keystone Cent ettlement mpany,LLC,Settlement Agent Page 2 of 3 HUD-1 (14069.PF D/14069/35) PAGE 213"RCVD AT 6!212014 7:22:59 PM[Eastem Dayliqht Time]"SVRHATI.KRI'MAPP0031221 DNIS:3292476 t CSID:20143431021DURATION fmm•ssl:03.33 06/02/2014 19:26 FAX 2014343102 WEINTBERGER a003 Comparison of Good Faith Estimate(GFE)and HUD-1 Charges Good Faith Estimate HUD-1 Charges That Cannot increase HUD-1 Line Number Our origination ctharge # 801 995.00 995.00 Your adjusted origination charges # 803 995.00 995.00 Transfer taxes #1203 7,480.00 3,740.00 Charges That in Total Cannot Increase More than 10% Good Faith Estimate HUD-1 Government recording charges #1201 160.00 162.00 Appraisal fee # 804 490.00 490.00 Credit report # 805 40.00 41.80 Title services and lender's title Insurance #1101 2,535.00 2,538.00 Owner's title insurance to Old Republic National Title Insurance Cor #1103 90.00 90.00 Total 3,315.00 3,321.80 Increase between GFE and HUD-1 Charges $ 6.80 or 0.2111 Charges That Can Change Good Faith Estimate HUD-1 Initial deposit for your escrow account 01001 4,140.96 3,001.89 Daily Interest charges # 901 $ 41,4679001day 87.61 82.94 Homeowner's insurance # 903 900.00 1,170.00 Loan Terme Your Initial lean amount Is $355,300.00 Your loan term Is 30.00 years Your Initial interest rate Is 4.2600% Your Initial monthly amount owed for principal,interest and $1,909.83 Includes any mortgage insurance Is n Principal M Interest nX Mortgage Insurance Can your interest rate rise? ❑X No 0 Yes,it can rise to a maximum of %. The first change will be on and can change again every,_,_months after Every change date;your interest rate can Increase or decrease by Over the life of the loan,your Interest rate is guaranteed to never be lower than %or higher than 36. Even If you make payments on time,can your loan balance rise? QX No Q Yes,it can rise to a maximum of$ Even If you make payments on time,can your monthly ® No ❑ Yes,the first Increase can be on and the monthly amount owed for principal,Interest,and mortgage Insurance rise? amount owed can rise to$ The maximum it can ever rise to is$_,�,; Does your loan have a prepayment penalty? ❑X No © Yes,your maximum prepayment penalty Is$ Does your loan have a balloon payment? Qx No ❑ Yes,you have a balloon payment of$ PAGE 313 x RCVD AT 61212014 7,22;69 PM[Eastern Daylight Time]t SVR:MATLKRFXIAPP003122I DNIS:32924761 CSID:20143431021 DURATION(mm•ss):03.33 Operations Center x AMERICAN STOCK 6201 15th Avenue Transfer&Trust Company,LLC Brooklyn NY l l 219 LINK CROUP piz)?vh.<.rrj vvww.amstock.com info@amstock.com (800) 937-5449 October 4, 2013 JOSEPH P MOORE 10 18 SAFFRON DR MECHANICSBURG PA 17050-9107 Registration: JOSEPH P MOORE Company: KONINKLIJKE AHOLD N.V Account: 31341 - 1000096385 To Whom It May Concern: As of Friday, October 04, 2013, the open holdings in KONINKLIJKE AHOLD N.V account number 1000096385 are: Certificates Certificate Number Issuance Date Amount AH00011780 09/26/2007 231 Total Shares 231 If you are not in possession of any of the aforementioned certificates, notify us immediately in writing to the address above attn: Lost Securities. Please include the certificate number that requires replacement. Book Held Shares also known as DRS Shares DRS Number Issuance Date Amount Total Shares 0 Dividend Reinvestment or Direct Stock Purchase Shares Transaction Date Share Amount Total Shares 0 Total Market Value: As of N/A N/A Share prices are as of close of business the business day preceding this letter and are provided by a third party. AST does not guarantee the accuracy of such information and neither AST nor its provider will be liable for any informational errors, or for any actions taken in reliance on such prices. Sincerely, American Stock Transfer&Trust Company, LLC Shareholder Services AHONY Historical Prices I KONINKLIJKE AHOLD Stock- Yahoo! Finance Page 1 of 2 Home Mai' News Sports Finance Weather Games Groups Answers Screen FhG<r I More r Search Finance Search Web Sign In Mail __._...HOME .I .... INVESTING �..._NF..iRIS-�----' PERSONAL.FINANCE MY POR FOLIOS —I--'-- EXCLUSIVES ..—_.._..---...__.._..._.._..._. Enter Symbol U• . Q. 1'3,'.4� M EDT-US Markets unen r.!nr anc;45 r?i Dow,t 0.73%Nasdaq 10.83% 1=fidelityrCash �re:l:c• �' E$TFtAi7E�, EE ,� • 3 Management - P?€ count AHONY Tratle,NOw Account ! i r} Ameritrade O Koninklijke Ahold N.V.(AHONY) -OTC Markets Add to Portfolio tike.;0 Q 1 /J .8 0 Oct 11,3:49PM EDT I Pre-Market:NaN Historical Prices Get Historical Prices for: GO Set Date Range Daily —�-- Start Date: Sep v:: 5 _ 2013 Eg.Jan 1,2010 ;`Weekly -•a. End Date Sep v:15 ,'2013 ) 0 Monthly Dividends Only Get Prices . h; First I P;evious I Next Last ' g� r Prices ' Date Open High Low Close Volume Adj Close. Sep 5,2013 16.56 16.56 16.46 16.55 51,000 16.55 f `Close pn a adjustedlor dividends and splits. '3 =irs1 Previaus Next L_asi h ';Download to Spreadsheet , Currency in USD, v� Ad Topics That Might Interest You... 1.Top 10 Stock Picks 6.Fixed Income Funds 2. Best CD Rates 6.Top 5 income Funds 3.Stock Trading Lessons 7.High Dividend ETFs 4.Preferred Stocks for 2013 8.Hot Penny Stock Picks Feedback ads http://finance.yahoo.com/q/hp?s=AHONY&a=08&b=5&e=2013&d=08&e=5&f=2013&g... 10/14/2013 Page: 1 Enclosures: 1 kitere B' A Statement Date: 09/17/2013 i s4 ,'�4ar%et.firrec•i.Camp t ri,,q.+.. ._,O" Account Number: 201035026 CLOSED JOSEPH P MOORE 1018 SAFFRON DR MECHANICSBURG PA 17050-9107 Checking .50+ FREE INTEREST ACCOUNT NU1,MER 0201035026 PREVIOUS STATEIMNT BALANCE AS OF 09/15/13 .. . . . ... . . . .. . . .. .. . .. . . . 27,457.62 PLUS 0 DEPOSITS AND OThER CREDITS .00 LESS 1 CHECKS AND OTHER DEBITS . . ... . .. . . . . . . . . . . .. .. 27,457.62 CURRENT STATEIENT BRJLMCE AS OF 09/17/13 .0,0 NU1,TBER 0. DAYS .IN THIS STATEMENT PERIOD 2 e Account Transactions DATE DESCRIPTION DEBITS CREDITS 09/1'6 .CLOSING TtiITfiDRATAL 227;457.-62 ---------------------------------------------------------- TOTAL FOR. TOTAL THIS PERIOD YEAR-TO-DATE TOTAL OVERDRAFT FEES _ :.00 .00 ------------------------------------------------------------- TOTAL RETURNED ITEM FEES 00 .00 s Balance By date 09/15 27,457,2 09/16 .00 PAYER FEDERAL ID NUMBER.. . . . . . . 52-2389022 INTEREST PAID YEAR TO DATE. . . . .. . . . .. . . . 22.70 ..... ............... ............. ............. .........._... ....... ._ _....._. .......... .. .. .... ... ......_._. .. September 30''2013 Law offices of intwitir Saidis, Sullivan&Rogers 8 A N K 635 North 126 Street, Suite 400 Lemoyne, Pennsylvania 17043 Re: Estate of: Estate of Joseph P.Moore Social Security 472-62-5820 Date of Death: 09-5-2013 Dear:Elyse E. Rogers I am writing in regards to the letter in which you sent inquiring about accounts that Mr. Moore held at Integrity Bank. Mr: Moore has/had the following acounts: Account Number Status Type Date of Death Balance 201035026 Closed 09-16-13 Individual Checking $26,456.50 201035034 Closed 09-16-13 Individual Checking $2,146.46 201035619 Closed 09-16-13 Individual Checking $356,891.57 201036000 Closed 09-13-13 Individual Checking $00.00 401019428 Active 04-28-09 Joint Savings with $376.77 Kerry K Moore If I can assist you further,please feel free to contact me at(717)920-4900 ext.233 orjlara@integritybankonline.com Sincerely, Juan C. Lara Integrity Bank—Camp Hill Customer Service Representative .3.345 M--rk,,r Szttr,Camp Hili PA 17011-None:717-920-4900 877-1-HA VEIT.F'j'.717-,920-4904.Wy"W.inregritybankonAnt.cam i STATEMENT PERIOD: HuLAND 07-01-2013 TO 09-30-2013 1 CR®IT UNION MEMBER NUMBER: 312980 Page 2 of 2 SUMMARY OF ACCOUNTS FOR MEMBER 312980 Account Account Number Balance Regular Savings 312980 $503.62 Regular Savings 312980 Beginning Deposits #of Deposits Dividends Withdrawals #of Fees Ending Balance Withdrawals Balance $503.56 $0.00 0 $0.06 $0.00 0 $0.00 $503.62 ---ACTIVITY BY DATE--- Effective Date Posting Date Description Amount Balance 07-31-2013 07-31-2013 Credit Interest 0.02 503.58 08-31-2013 08-31-2013 Credit Interest 0.02 503:60 09-30-2013 09-30-2013 Credit Interest 0.02 503.62 Dividend This Period: $0.06 Y-T-D Dividends Earned:$0.18 Average Daily Balance: $503.58 Low Balance: $ 503.56 Annual Percentage Rate: 0.05% Annual Percentage Yield Earned: 0.047% i STATEMENT PERIOD: 07-01-2013 TO 09-30-2013 CR®R UNION MEMBER NUMBER: 312980 Page 2 of 2 SUMMARY OF ACCOUNTS FOR MEMBER 312980 Account Account Number Balance Regular Savings 312960 $503.62 Regular Savings 312980 Beginning Deposits #of Deposits Dividends Withdrawals #of Fees Ending Balance Withdrawals Balance $503.56 $0.00 0 $0.06 $0.00 0 $0.00 $503.62 --ACTIVITY BY DATE--- Effective Date Posting Date Description Amount Balance 07-31-2013 07-31-2013 Credit Interest 0.02 503.56 08-31-2013 08-31-2013 Credit Interest 0.02 503.60 09-30-2013 09-30-2013 Credit Interest 0.02 503..62 Dividend This Period: $0.06 Y-T-D Dividends Earned: $0.18 Average Daily Balance.: $503.58 Low Balance:$503.56 Annual Percentage Rate: 0.05% Annual Percentage Yield Earned: 0.047% SUMMARY APPRAISAL REPORT PERSONAL PROPERTY JEWELRY ESTATE Personal Property (Jewelry) of the Estate of.- Joseph fJoseph P. Moore, deceased 1018 Saffron Dr. Mechanicsburg, PA 17050 Personalty Currently Located at: Safety Deposit Box Integrity Bank 3345 Market St. Camp Hill, PA 17011 Client: Ralph A. Weinberger, Executor 131 Dudley St. Apt. 325 Jersey City, NJ 07302 Intended Users: Ralph A. Weinberger, Executor Moore Family & Heirs Effective Date of Appraisal: d.o.d. September 05, 2013 Date of Report: December 19, 2013 By: Tis Appraisal Services 145 N Hanomr SL >` P.O.Box 24 Carlisle,PA 17013 (717)243-3474 info Cibisappraisals.com ii•ui:ibisappraisals.com This Appraisal Services December 19,2013 Moore Estate Part 2 Jewelry Page 1 of 14 TABLE OF CONTENTS Table of Contents 2 Appraisal Scope of Work 3 Appraisal Extraordinary Assumptions .4 Appraisal Hypothetical Conditions 4 Appraisal Summary 5 Personal Property Listing 6 Appraisal Summary (Copy) 9 Glossary 10 Appraisal Certification 11 References 12 Privacy Notice 13 Statement of Qualifications 14 Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 2 of 14 APPRAISAL SCOPE OF WORK I hereby certify that, upon the clients' request for the appraisal of the estate personal property (jewelry) of Joseph P. Moore, deceased, 1018 Saffron Dr. Mechanicsburg, PA 17050. I have appraised the estate personal property (jewelry) to determine the Fair Market Value for the purpose of estate administration, estate taxes and equitable distribution between heirs. The effective date is, as of the d.o.d. September 05, 2013 and reported on December 19, 2013. The client in this estate appraisal is Ralph A. Weinberger, Exec., 131 Dudley St. Apt. 325 Jersey City, NJ 07302. The intended users of this appraisal are Ralph A. Weinberger, Exec., the family of Joseph P. Moore, and any other person(s) authorized by the administrators of this estate. I have personally and physically inspected the listed personal property (jewelry). The date of inspection was December 12, 2013. The personalty was in located at: Safety Deposit Box, Integrity Bank, 3345 Market St. Camp Hill, PA 17011. The personal property (jewelry) was found to be in good condition, unless otherwise noted. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources (listed in the Reference Section) using a Sales Comparison Approach to determine Fair Market Value. [Fair Market Value is used in divorces and estates in the state of Pennsylvania.] A market data analysis with comparable sales transactions was used to reconcile the quality and quantity of data. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. All analyses, notes and paperwork are found in the workfile. Ibis Appraisal e-rvice Aryssa L. L n , ISA A% ISAAC edited Member Director aZ CEO Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 3 of 14 APPRAISAL EXTRAORDINARY ASSUMPTIONS cza Assumes that the items are properly identified. APPRAISAL HYPOTHETICAL CONDITIONS Ga There were no hypothetical conditions used in this appraisal. Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 4 of 14 APPRAISAL SUMMARY It is in my opinion, that as of the d.o.d. September 05, 2013 and reported on December 19, 2013, the Fair Market Value of the Estate Personal Property (Jewelry) of Joseph P. Moore, deceased, 1018 Saffron Dr. Mechanicsburg, PA 17050 [and located at Safety Deposit Box, Integrity Bank, 3345 Market St. Camp Hill, PA 170111: (Three Thousand Two Hundred Ninety Two Dollars and Zero Cents) ($3,292.00) Ibis Apj)raisaf vices Alyssa L.W. Ion -14 I A-14 ISAAC re it 9ilenz&r Direct r e CEO The report must be read in its entirety, The Appraisal Summary ONLY is not the appraisal report. Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 5 of 14 PERSONAL PROPERTY JEWELRY LISTING *NOTE: Gold Price on d.o.d. September 05, 2013 approximately: $1,391.00. Higher than December 19, 2013 approximately: $1,190.00. Values reflect d.o.d oId rices. 1 Locket & Chain. 14k yellow gold locket with small $415.00 melee diamond chips and 14k yellow gold chain. 18.9 r- grams. i' Corresponding Digital Photograph File: img_1300.jpg 2 Class Ring. 10k class ring. 12.8 grams. $200.00 Corresponding Digital Photograph File: inig_1301.jpg c` 3 Ring. 14k yellow gold, ruby, and diamond ring. Twelve $300.00 (12) small melee round rubies and fourteen (14) small melee round diamonds. 5.2 grams. f. it Corresponding Digital Photograph File: img_1302.jpg 4 Pendant. 14k yellow gold pendant with 1/ carat round $100.00 brilliant-cut diamond solitaire. 0.4 grams. Corresponding Digital Photograph File: img_1303.jpg 5 -=- Ring. 14k yellow gold and diamond ring. Three (3) $400.00 diamonds. Two (2) diamonds at 1/16" carat each and one (1) diamond at 3/4 carat. 3.2 grams. Cr-esponding Digital Photograph File: img- 304.j pg r-. Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 6 of 14 6 % ' '' Bracelet. 14k yellow gold and diamond tennis bracelet. $625.00 Forty-one (41) diamonds at approximately 1/8`h-1/16`h carat each for a total carat weight of approximately 21/2 -3 carats. 14.6 grams. Corresponding Digital Photograph File: img_1305.j g 7 � Pendant. 14k yellow gold and sapphire pendant. Single $95.00 solitaire round blue sapphire at 1 carat. 3.7 grams. Corresponding Digital Photograph File: img_1307.jpg 8 `'` Pendant. 14k yellow gold and sapphire pendant. Single $70.00 solitaire round pink sapphire at 3/4 carat. 4.5 grams. Corresponding Digital Photograph File: img_1308.jpg 9 Ring. 14k gold band ring with one (1) small melee $175.00 round diamond chip. 8.5 grams. Corresponding Digital Photograph File: img_1311.jpg r, 10 - Rings. Two (2) matching 14k yellow gold rings. 5.8 $125.00 grams. #' Corresponding Digital Photograph File: img_1312.jpg Chains. Three (3) 14k yellow gold chain necklaces. 34.1 $725.00 grams. Corresponding Digital Photograph File: img_1313.jpg rzgEy Yi. Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 7 of 14 12 Pin. Costume jewelry Lucky Shamrock-motif pin. $6.00 Corresponding Digital Photograph File: img_1314.jpg 13 R, Pin. Ivory floral-motif stick pin. $1.00 Corresponding Digital Photograph File: img_1315.jpg 14 w= Pearls. Modern Honora pearl necklace and bracelet. $55.00 Pearls are oval-flat shaped. 61/2mm. Corresponding Digital Photograph File: img_1316.jpg Total $3,292.00 Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 8 of 14 APPRAISAL SUMMARY (COPY) It is in my opinion, that as of the d.o.d. September 05, 2013 and reported on December 19, 2013, the Fair Market Value of the Estate Personal Property (Jewelry) of Joseph P. Moore, deceased, 1018 Saffron Dr. Mechanicsburg, PA 17050 [and located at Safety Deposit Box, Integrity Bank, 3345 Market St. Camp Hill, PA 170111: (Three Thousand Two Hundred Ninety Two Dollars and Zero Cents) ($3,292.00) % Ibis Appraisal ervices Alyssa L. aey, rSA-qrW IS Acciedited,'Wember irector ztCEO The report must be read in its entiretu The Appraisal Summary ONLY is not the appraisal report. Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 9 of 14 GLOSSARY Extraordinary Assumption. An assumption, directly related to a specific assignment, which, if found to be false, could alter the appraiser's opinions or conclusions [USPAP]. Fair Market Value. The price at which a property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts [IRS Regulation Section 1.170A-1(c)(2)]. Fair Market Value Expanded. Fair Market Value is not to be determined by a forced sale...nor is the Fair Market Value of an item of property to be deterred by the sale price of the item in a market other than that in which such an item is most commonly sold to the public...taking into consideration the location of the item where appropriate. [Treasury Regulation § 20.2031-1(b)]. Hypothetical Condition. That which is contrary to what exists but is supposed for the purpose of analysis [USPAP]. Replacement Cost. The term replacement cost refers to the amount that an entity would have to pay, at the present time, to replace any one of its assets [Wikipedia]. Sale Comparison Approach. This approach compares an object property's characteristics with those of comparable objects that have recently sold in similar transactions [Wikipedia]. Ibis Appraisal Services December 19,2013 Moore Estate Part 2 Jewelry Page 10 of 14 CERTIFICATION OF APPRAISAL I certify that,to the best of my knowledge and belief: - The statements of fact contained in this report are true and correct. - The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingent upon developing or reporting predetermined results. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Unifonn Standards of Professional Appraisal Practice. - I have made a personal inspection of the property that is the subject of this report. - No one provided significant personal property appraisal assistance to the person signing this certification. This appraisal was based upon the following assumptions, limitations, and conditions: 1. The information contained in this report was gathered from sources considered reliable, personal examination, research of authenticity and comparable sales and/or auction prices. 2. No responsibility is assumed for matters that are legal in nature, including,.but not limited.to: the representation of others concerning the value, authenticity, condition, origin, or provenance of an item appraised. 3. The appraiser assumed that a normal and careful examination of the property was sufficient to determine its quality and condition and that no extraordinary examination procedures were to be utilized, unless these were specially requested and the expenditure of funds therefore authorized. 4. The appraiser's court attendance and expert testimony report, if required, are not included as part of this report. The appraiser does have the right to refuse testimony. It is the firm belief of the appraiser that the information furnished in this appraisal report and the conclusions drawn from this information are true and correct,but they are not guaranteed. Ibis p(pvaisal mice Alyssa L. Loi y, ISA-A"t ISAAccredi:ted Member Director(s�CEO Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 11 of 14 APPRAISAL REFERENCES Art Fact. http://www.artfact.com Cordier Antiques & Auctions. 1500 Paxton St. Harrisburg, PA 17104. http://www.cordierantiques.com Craigs List. http://www.craigslist.com gBay. http://www.ebay.com Gross, Thomas. http://www.thomasfgross.com/site/ I.R.S. Publication 561: Determining the Value of Donated Property. http://www.irs.gov/pub/irs- pdf/p561.pdf Live Auctioneers. http://www.liveauctioneers.com Morphy Auctions. 2000 N. Reading Rd., Denver, PA 17517. 717-335-3435. http://www.morphyauctions.com/ Pook &Pook. 463 East Lancaster Ave. Downingtown, PA 19335. 610-296-4040. http://www.pookandpook.com Prices for Antiques. http://www.p4a.com Proxibid. http://www.proxibid.com Terapeak. http://www.terapeak.com Treasury Regulation § 20.2031-1(b). Title 26: Internal Revenue. Chapter I: Internal Revenue Service, Department of the Treasury (Continued). Part 20: Estate Tax; Estates of Decedents dying after August 16, 1954. Sec. 20.2031-1: Definition of gross estates; valuation of property. U.S. Treasury Regulations Section 1.170A-1(c)(2): Charitable, etc., Contributions and Gifts; Allowance of Deduction. http://www..axalmanac.org/index.php/Reg._l.170A-1 Uniform Standards of Professional Appraisal Practice. http://www.appraisalfoundation.org Wikipedia. http://en.wikipedia.org/wiki/Replacement_value Worthpoint. http://www.worthpoint.com Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 12 of 14 PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained by strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic, and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. Ibis Appraisal Services December 19, 2013 Moore Estate Part 2 Jewelry Page 13 of 14 STATEMENT OF QUALIFICATIONS Alyssa L.W. Loney, ISA-AM PRESENTLY Founder of Ibis Appraisal Services. Owner and Director. October 2001- Present. Responsible for the management and direction of Ibis Appraisal Services. Conducts extensive on-site and in- house appraisals, valuations, assessments, and analyses of personal and cultural property. Conducts research on all objects considered personal and cultural property. Performs appraisals for divorces, estates and insurance. Performs in the service of law firms, banks, insurance agencies, universities, library, museums, churches, non-profit agencies and the general public. Responsible for the development of policies, guidelines, public programs, and standards for Ibis Appraisal Services. Takes an active role in promoting ethics in appraising. Works with local, state, national and international agencies to prevent and uncover appraisal and personal/cultural property fraud. Member of the International Society of Appraisers, American Society of Appraisers, and the Foundation for Appraisal Education. PROFESSIONAL COURSE COMPLETIONS ISA Course Completions - Core Course in Appraisal Studies - Antiques &Residential Contents - Advanced Report Writing USPAP Completion - Uniform Standards of Professional Appraisal Practice PROFESSIONAL ACCOMPLISHMENTS • State Historical and Underwater Archaeologist for the State of Louisiana. • Attended the Conservation of Indian Artifacts Symposium sponsored by the Smithsonian Institution and the Tunica-Biloxi Indian Reservation, Marksville, Louisiana. Director of the West Virginia University Historical Costume Museum. Research Archaeologist/ Artifact Instructor for CADW (Welsh Historic Monuments)/ University of York, England. Research and Preservation Specialist for the Maryland Historical Trust. Presented and published works for national and international organizations including the Society for Historical Archaeology, Middle-Atlantic Archaeology Conference, Southeastern Archaeological Conference, Louisiana Archaeological Society, and the Maryland Historical Trust. EDUCATION B.Sc. Historical Textiles and Clothing, 1992, West Virginia University, Morgantown, West Virginia, United States. M.A. Archaeology, 1995, University of York, York, England. 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BatZbN RahaP Honda i3aEiby Btatiai Acura Bobby Rahal avata-Scion Bobby Rah ai Lexus Bo P {696 4 anisic.Pike. 6694Carlisle:Fikke 6711 Carlisic:Pike 6°15 Carlisle Pike Mechanicsburg,PA 17050 Nixohanicsburg PA 17050 T.51echanicsbnrg,PA 17050 114echanic.lrurg,PA 1:7050 717-766-120(1 717=790-6000 717-651-0500 717491.-5600 i E>tiby Pmhal Towta-Scion Bobby Rahat Lexus Bobby Rahai Used Car Outlet ' LTOW)TIN' of Lewistown of Lewiston 6694 Carlisle Pike 425 Eiec:r•icAvemie 425 Electric..4venue Mechanicsbur,2A 17050 Lewistovim,PA 17044 Lewiswwtt,PA,17044 717-7915-6000 717-248-01.19 717-248-0119 PLEASE ENTER MY.ORDER,'FOR THE=FOLLOWING`. DEA�NO� r � !^� CLiEN '.NO. OCCUPATION E . 0 USED El DEMO C CAR [I TRUCK ❑LOANER x F ff YEAR q� DATE m SALES ERS NA 0 V . L A f TRIM euro PURCHASER sr' � a tjk VIfiI ' F " ?`. i CO-PURCHASER I IVa r � . °' ORRESPONDENCETO STO aKNO A �- MILES CODE z`'"''t.. EST,WATEO DELIVERY DATE / TIME )]AM ADDRESS {�^ PM E wd" c13 " S#T :g COUNTY CASH D FINANCED❑ LEASE:fn .: YEAR..... MAKE MODEL TYPE RES.PHONE BUS,PHONE. : STOCK NO. MILES COLOR CELL TITLED TO: . ... .: . .. ..:. u PURCHASER'S SOC.SEC.NO. CO-PURCHASERS SOC.SEC.NO: VIN PURCHASER'SDRIVERS LICENSE NO. CO-PURCHASERS DRIVERS LICENSE NO. VEHICLE:BEING.TRADED-.IN:: ❑:LEASE _. OWNED .. []PAYOFF BY YOU PRICE'OFVEHICLE DOES ANY.OF THE`FOLLOWING.PERTAIN TO YOUR TRADE IN ' R-Titled, Branded Title,True Miles"Unknown (TMU) :Grey Market& ACCES80RIEs Water:Damage YES NO I Customer's Signature X— LICENSE PLATE.NO VALID,. EXPIRES LIEN HOLDER 1 t ACCT#f TITLE# PHONE PAYOFF AMOUNT GOOD TILL VERIFIED BY NAME OF AGENT PHONE ADDRESS POLICY NUMBER VERIFIED BY DATES TO: FROM: INSURANCE CO. COMP COLL SUB TOTAL I c- SERVICE PLAN ❑FACTORY WARRANTY-The"factory warranty constitutes all of the warranties with respect to the sale TYPE of this Hemlitems.The seller hereby expressly disclaims all warranties.either expressed or implied including - -any implied warranty of merchantability or fitness for a particular purpose,and the seller neither assumes MONTHS MILES nor authonzes.any other person to assume for it any liability in connection withthe,sale of this item/Items. (�USED CAR.WARRANTY-THE INFORMATION YOU SEE ON THE WINDOW FORM FOR THIS VEHICLE IS PART OF THIS CONTRACT.INFORMATION ON THE WINDOW FORM OVERRIDES ANY 1. TOTAL SALE PRICE OF VEHICLE CONTRARY PROVISIONS IN THE CONTRACT OF SALE. AS.IS-This motor}vehicle is sold"AS IS"without any warranty either expressed or implied.The 2 ALLOWANCE ON TRADE IN purchaser witi bear the entire expense of repairing or correcting any defeat that presently exists or that may occur in'he vehicle, PURCHASER'S 3. TAXABLE BALANCE(LINE 1-LINE a) SIGNAT URE X DATE :...- .. h. STATE SALES TAX. „ CO-PURCHASER'S SIGNATURE X DATE 5. LUXURY TAX THE ORDER PRICE OF THE MOTOR VEHICLE CANNOT BE INCREASED AFTER THIS ORDER REGISTRATION TITLE TRANSFER HAS BEEN ACCEPTED BY THE DEALER OR THE AUTHORIZED DEALER REPRESENTATIVE $. UNLESS THE.INCREASE IS DUE TO THE PASSAGE OF A LAW OR REGULATION OF THE ENCUMBRANCE MESSENGER UNITED STATES OR THE COMMONV3EALTH WHICH:REQUIRES ADDITION OF.NEW EQUIP- 7. MENT TO CERTAIN VEHICLES:CHANGES IN TRANSPORTATION OR•EXISTING TAX RATES: OR,IN THE CASE OF FOREIGN MADE VEHICLES,IS DUE TO A RE-EVALUATION OF THE S. TAG PA.TiRETAx UNITED STATES DOLLAR VIS-A-VIS THE CURRENCY OFTHE COUNTRY OF MANUFACTURE. THIS ORDER IS NOT BINDING UPON EITHER THE DEALER OR THE PURCHASER UNTIL 9. ON-LINE REG.FEE DEALER ON-LINE REG.FEE SIGNED BY AN AUTHORIZED DEALER REPRESENTATIVE.YOU,THE BUYER MAY CANCEL THIS ORDER AND RECEIVE A FULL REFUND ANY TIME BEFORE RECEIPT OFA COPY OF 10 DOCUMENTARY FEE THIS ORDER SIGNED BY AN AUTHORIZED DEALER REPRESENTATIVE BY GIVING WRITTEN NOTICE OF CANCELLATION TOTHE DEALER. 11. BALANCE:OWED ON TRADE I CERTIFY THAT I AM LEGAL AGE OR OLDER.I ACKNOWLEDGE RECEIPT OF.A COPY OF THIS ORDER AND I ACCEPT THE TERMS AND CONDITIONS INCLUDING THE REVERSE 12 LIFE,ACCIDENT AND HEALTH INS. SIDE OF THIS ORDER. r PURCHASER'S �� rf, TOTAL SIGNATURE X s t t- «^ `—= DATE Ca-PURCHASER'S PARTIAL PAYMENT SIGNATURE X DATE CASH DUE ON DELIVERY ACCEPTED BY OAT DEALEROR VS UTHDRt ED REPRESEN?.ATIVE �r UNPAID CASH BALANCE _... __ . . ... _ ...... ....._........_........._ ........ ... Bobbv Mahal Vada. Sobbv RahalAcura Bobby Ra.hai Toyota-Scion Bal1by 12ahal E exels 66;6 Ezeriisie Pike 6694 G.srtis}e File 6711 Carlisle Pike 67IS Canisle Pike. Nlechanicsburo.PA 37054 Mcckanicsburg F.A.1.1050 MecLanicsburg.PA 17050 Nlechanicsburg,PA 17050 717-766-4300 7P7-790-600(1 717-691-0500 717-691-5606 Robby Rahai.Toyota-Scion Bobk Rahgl Lexus gobbs Mahal Used Car Outlet UTUD1�, TIV OU of LeNk2sto-vim of 1_,ets-istawn 6694 Carlisle Pike 425 Electric Avenue 425 Lieanc Avenue tileeltanicsburg.F4 17050 Letkistowa,:1A,17044 Leteistmvn.1A.17044 "1::r-794 6040 7174484119 717-248-0119 PLEASE ENTER MY ORDER FOR THE FOLLOWING DEAL NOCLIENT NO. :''OCCUPATION O'NEW O USED. :O DEMO O CAR 0 TRUCK O LOANER .a x . YEAR p 'MAI MODE? , w ::TYPE DATE . fi p SALESPER�S COLpR ..: TRIMS p Aero P BCH 4SEj',,r s } a s 0 MANUAL .�.nz'a'.'�. '. F ryds`' r sw` t .. p,rr'.�`ten CO-PURCHASER S IOK N :l LES./, CODER ,RE SP07IDENCETO w ETIMATEI 00111511_ DATE TIME [TAM ADDRESSr D'PM �-_ to CI n 7 Ti$..: z a ,ST/lE F QIP COUN fY. CASH FINANCED—I LEASE❑ �L. EMAIL.;, YEAR MAKE::: MODEL TYPE _. RES.PHONE BUS.-PHONE STOCK NO. MILES COLOR CELL FAX TITLED TO: PURCHASER'S SOC'SEG.NO. CO-PURCHASER'S SOO SEC.NO. VIN I _ PURCHASER'S DRIVERS LICENSE NO, CO=PURCHASER'S DRIVERS.'UCENSE'NO.. OWNED,. VEHICLE BEING TRADED-IM O LEASE O PAYOFF BY YOU PRICE OF VEHICLE 1 DOES.ANY OF THE:FO.LLQWING PERTAIN TO YOUR TRADE.IN:. � R-Titled. Branded Title,-True Miles Unknown.(TMU); Grey Market& ACCESSORIES Water Damage !]:,>s ONO I Customer's Signature X .LICENSE PLATE NO. VALID EXPIRES i LIEN HOLDER ACCT# TITLE# d" `PRONE PAYOFF AMOUNT GOOD TILL VERIFIED BY, f 7POLICY ENT. PHONE ! 7 { BER VERIFIED BY DATES TO: FROM: INSURANCE CO. COMP COLL SUB TOTAL 1 •- c SERVICE PLAN D FACTORY WARRANTY,The factory warranty constitutes all of the warranties with respect to the sale TYPE of this ItemArtems.The seller hereby expressly disclaims all warranties,either expressed or implied Including- - any implied warranty of merchantability or fitness for a particular purpose,and the salter neither assumes MONTHS MILES nor authorizes any other person to assume for tt any liability in connection with the sale of this itemltems. .� 0 USED CAR WARRANTY-THE INFORMATION YOU SEE ON THE WINDOW FORM FOR THIS VEHICLE'IS PART OF THIS CONTRACT.INFORMATION ON THE WINDOW FORM OVERRIDES ANY 1• TOTAL SALE PRICE OF VEHICLE j CONTRARY PROVISIONS IN THE CONTRACT OF SALE. - D AS IS-This motor vehicle is sold"AS IS"without any warranty either expressed or implied.The,2. ALLOWANCE ON TRADE-IN purchaser will bear the entire expense of repairing or correcting any defect,that presently exists or that may'; occur in the vehicle. .t PURCHASER'S 3. TAXABLE BALANCE(LINE t-LINE2) ; SIGNATURE X ._..... _. _ _...._,. _.. ,. = - =:DATJ 4. 'STATE.SAL•ES TAX' ~ CO-PURCHASER'S SIGNATURE X DATE 5. LUXURY TAX ' 1 THE ORDER PRICE OF THE MOTOR VEHICLE CANNOT BE INCREASED AFTER THIS ORDER REGISTRATION TITLE TRANSFER HAS BEEN ACCEPTED BY THE DEALER OR THE AUTHORIZED DEALER REPRESENTATIVE 6. UNLESS THE INCREASE IS DUE TO THE PASSAGE OF A LAW OR REGULATION OF THE ENCUMBRANCE MESSENGER UNITED STATES OR THE COMMONWEALTH WHICH:REQUIRES ADDITION OF NEW EQUIP- 7• MEN T TO CERTAIN VEHICLES:CHANGES IN TRANSPORTATION OR EXISTING TAX RATES: 1 TAG PA.TI RE TAX I OR, IN THE CASE OF FOREIGN:MADE VEHICLES,IS DUE TO A RE-EVALUATION OF THE $• UNITED STATES DOLLAR VIS-A-VISTHE CURRENCY OF THE COUNTRY OF MANUFACTURE. THIS ORDER IS NOT BINDING UPON EITHER THE DEALER OR THE PURCHASER UNTIL 9 ON-LINE REG.FEE DEALER ON-LINE REG.FEE SIGNED BY AN AUTHORIZED DEALER REPRESENTATIVE.YOU,THE BUYER MAY CANCEL THIS ORDER AND RECEIVE A FULL REFUND ANY TIME BEFORE RECEIPT OF A COPY OF 10 DOCUMENTARY.FEE THIS ORDER SIGNED BY AN AUTHORIZED DEALER REPRESENTATIVE BY GIVING WRITTEN NOTICE OF CANCELLATIONT07HE DEALER. 11. BALANCE OWED ON TRADE I CERTIFY THAT I AM LEGAL AGE OR OLDER.I ACKNOWLEDGE RECEIPT OF.A COPY OF THIS ORDER AND I ACCEPT THE TERMS AND CONDITIONS INCLUDING THE REVERSE 12 LIFE,ACCIDENT AND HEALTH INS. SIDE OF THIS ORDER. I PURCHASER'S f TOTAL SIGNATURE X t DATEf�d_. CO-PURCHASER'S r PARTIAL PAYMENT 1 SIGNATURE X _ DATE r CASH DUE ON DELIVERY i ACCEPTED BY DATE/Of 1�, I DEALER OR HIS AUTHORIZED REPRESENTATIVE UNPAID CASH BALANCE I f E - I September 3&2013 Law offices of in tegrity Saidis, Sullivan&Rogers a A N K 635 North 12" Street, Suite 400 Lemoyne, Pennsylvania 17043 Re: Estate of: Estate of Joseph P. Moore Social Security #: 47.2-62-5820 Date of Death: 09-5-2013 Dear: Elyse E. Rogers I am writing in regards to the letter in which you sent inquiring about accounts that Mr. Moore held at Integrity Bank. Mr: Moore has/had the following acounts: Account Number Status Type Date of Death Balance 201035026 Closed 09-16-13 Individual Checking $26,456.50 201035034 Closed 09-16-13 Individual Checking $2,146.46 201035619 Closed 09-16-13 Individual Checking $356,891.57 201036000 Closed 09-13-13 Individual Checking $00.00 401019428 Active 04-28-09 Joint Savings with $376.77 Kerry K Moore If I can assist-you ftother,please feel free to contact me at(717)920-4900 ext. 233 orjlara@integritybankonline-com Sincerely, Juan C.Lara Integrity Bank—Camp Hill Customer Service Representative 3345 M-arktr Srreer, Camp Hill,PA 17011 •Phone.717,920-4900 877-1,HAVEIT•Fox.717-920-4904• ,,w.inregritybanko c nhine. oyn ally P.O. Box 951 Horsham, PA 19044 October 30, 2013 Elyse E. Rogers 635 North 12th Street, Suite 400 Lemoyne, PA 17043 RE.: Estate of Joseph P. Moore Dear Elyse E. Rogers: In response to your inquiry, the above-named decedent had the following account(s)with Ally Bank: 12 Month CD Joseph P. Moore 3012425843 Principal: 5,575.61 POD Kerry K Moore Interest: 70.90 The principal balance(s) listed above represents the account balance, including any interest earned on the account(s) up to the last statement cycle date. The interest amount(s) represent the accrued interest from the last interest posting up to but not including the date of death of the account holder. Questions? We're here to help, anytime. Just call 877-247-ALLY (2559) 24 hours a day, 7 days a week. You can press"0"to reach a Customer Care Associate immediately. Or go to allybank.com. Sincerely, Susan W. Green Ally Bank Deposit Executive Member FDIC 3� , ,•rb Fidelity NetBenefits Page 1 of 2 HELLO,JOSEPH-P YOUR PROFILE MESSAGES CUSTOMER SERVICE LOG OUT Search Fidelity NetHenefits. Employee Benefits Get the new NetBene#its° smartphone app! DOWNLOAD THES. M; Access your workplace accounts on the go LOL DEF COMP PLAN $229,639.12t* Hide Values Quick Links Ncn C,wFllisd ZOKO Investment NAV 1-Day Change(S) Balance - -- - .... FIXED.RATE FUND $1.00 $0.00 $229,639.12 How do racy .. _ _. _ ..... _ workplace savings Total:$229,639.12 t plan contributions impact my take-home pay? ui easy-to-use Take-Home Pay Calculator shows you how incre2mmg your pre-tax cor.,ttibution may Impact your pay VPleck., _*Get started i Tools&Resources Portfolio Review Take-Home-Pay Calculator Market Update Choose investments that match your goals. }; ,, How will saving more pre-tax affect your paycheck INDU 15,044.52 +122 02 SPX 1:667.70 X72.53 NASDAQ 3,696.36 -36.35 t yr Retirement Income Planner Full View RUT 1,040.08 +10.53 try Make your savings last throughout your Get the big picture on all your accounts. DJT 6,435.19 +o4.08 retirement. DJU 474.56 +1.19 As of 1_34Dm-ET 09:9y!2�t.3 Contribution Calculator Savings Planner ¢. -terms of Use See how saving more now means extra money at t Start a savings plan based on your goals. retirement. Displaying 6 of 7 Shimv More Work&Life Events News At the big moments in our lives a little guidance can go a long way,especially when it comes to managing your money.Here are -- -------------- -- ourideastohelp you navigate through all life's twists and tums. Company News Financial.News CRZ)VID=_D eY F_r PL.oYFRR --- t r i p Fred Ratc Fund information Ir Starting At Your Leaving Your Retirement Annual Financial Show All Employer Employer Checkup This page provides an overview of our benefits mformaron and may also include information about a=ounts that you ho"d as an iridivid Wal inwOste:.th are unre!a!:-:d 10 you:E.n+cloyer- spensoreo plan ac:cuunts.r�,nre infomraticn map be found On spedl c deal'Cages and th the bclpw Terris of iJ.- Tne irforniatirn nrase:red on tnis.sl;e is not imenaed tc create,noes it to tii�cOnstn:ad to:-este.a contract betv:een:(`)an ernfdo:er or a Rde ity entSry.and Qi any one of an empicyere emp,yeas or ether plan pen cipants. Before investing in any mutual fund,please carefully consider the Investment objectives,risks,charges and expenses.For this and other information,call or write Fidelity for a free prospectus,or view one online.Read it carefully before you Invest. Certain,content displayed on this page may be provided by your employer or by another third-party.Please see Third Party Content and Research. Fideii:y Brokerage Serrice.LLC_Mnmber NYSF..SIPC.9OO Salorii Street,Smithfieid,R!�2Q1 https://workplaceservices400.fidelity.com/mybenefits/naystation/navigation 9/9/2013 AMENDMENT NO. 1 OF THE LAND O'LAKES NON-QUALIFIED DEFERRED COMPENSATION PLAN (2008 Restatement) Land O'Lakes, Inc., a Minnesota cooperative corporation (the "Company"), hereby amends the Land O'Lakes Non-Qualified Deferred Compensation Plan as restated effective as of January 1, 2008. This amendment is effective as of January 1,2010. Article 1. Section 3.2 is amended to read as follows: 3.2 With respect to Base Compensation deferrals, an Active Participant may defer either a stated dollar portion(minimum deferral of$1,000)or percentage(not to exceed 30%of such Participant's Base Compensation for the year to which the election applies). With respect to Performance-based Compensation deferrals, an Active Participant may defer up to eighty-five percent(85%)of such compensation. Article 2. The second paragraph of Section 4.2 is amended to read as follows: The Participant may elect among the options available on the election form, including, but not limited to, an installment option providing for monthly installments. The period of installments shall be at least one (1) year and will not exceed ten (10) years,but shall not exceed five (5) years in the case of distribution to be made on a specified future date as described in Section 4.1(e). Article 3. A new paragraph is added to Section 4.3 and shall read as follows: A Participant who is entitled to a distribution under the Plan shall review the accuracy of the timing and amounts of payments made or due from the Plan at the time of initial distribution and, if earlier, at the time of the Participant's Termination of Service and shall notify a member of the Company's Human Resources Department of any discrepancy by 60 dais aft,r such eve s. ADOPTED BY LAND O LAKES, INC. Christopher Policinski President and Chief Executive Officer OPPENHEIMER:2748702 v03 12/15/2009 LAND O'LAKES NON-QUALIFIED DEFERRED COMPENSATION PLAN Land O'Lakes, Inc., a Minnesota cooperative corporation (the "Company"), hereby amends and restates the Land O'Lakes Non-Qualified Deferred Compensation Plan, effective as of January 1, 2008. All amounts deferred pursuant to this Plan prior to January 1, 2005, shall continue to be governed by the rules and regulations that were in effect prior to January 1, 2005 (including those set forth in the Plan document in effect on December 31, 2004) and the Plan document that existed on December 31, 2004 shall continue in effect with respect to those amounts. Amounts deferred pursuant to this Plan during 2005 through 2007 shall be governed by the Plan as modified and administered for compliance with 409A during that period. The Company also hereby amends the Land O'Lakes, Inc. Non-Qualified Executive Excess Benefit Savings Plan ("Excess Benefit Savings Plan") to merge it with this Plan, effective as of January 1, 2008. However, all amounts deferred under that plan prior to January 1, 2005 shall continue to be governed by the rules and regulations that were in effect prior to January 1, 2005 (including those set forth in the Excess Benefit Savings Plan in effect on December 31, 2004) and the Excess Benefit Savings Plan document that existed on December 31, 2004 shall continue in effect with respect to those amounts. Amounts deferred pursuant to the Excess Benefit Savings Plan during 2005 through 2007 shall be governed by the Excess Benefit Savings Plan as modified and administered for compliance with 409A during that period. ARTICLE 1 DEFINITIONS 1.1. "Account" means one of the deferred Compensation Accounts which each Participating Employer will establish and maintain on its books for each Participant who is an employee of that employer. Generally, an Account will be established for each Participant for each calendar year's deferrals (commencing with deferrals for the 2005 calendar year) made by the Participant, including Performance-based Compensation for that year or for a period ending during that year. { 1.2 "Active Participant" means a member of a select group of management and highly- compensated employees of a Participating Employer designated as eligible to participate in the Plan by the President and who has not ceased to be eligible under Section 2.1. 1.3 "Base Compensation"means a Participant's base salary plus any earned commissions from a Participating Employer. 1.4. `Beneficiary"means the person or persons selected by the Participant to receive the benefits provided under this Plan in the event of the Participant's death. 1.5. "Change in Control Event" means a change in ownership of a corporation, a change in effective control of a corporation or a change in oNvnership of a substantial portion of a corporation's assets as defined in regulations under Section 409A of the Code. 1.6. "Change in Control Event with respect to the Participant" means a Change in Control Event that is considered to relate to a Participant because it relates to (a) the corporation for whom the Participant is performing services at the time of the event, (b the corporation that is liable for the payment to the Participant under the Plan (or all such corporations if there are more than one), subject to any limits described in regulations under Section 409A of the Code or (c) a corporation that is a majority shareholder of a corporation identified in (a) or (b), or any corporation in a chain of corporations in which each corporation is a majority shareholder of another corporation in the chain, ending in a corporation identified in(a) or(b). For purposes of this definition, a majority shareholder is a shareholder owning more than 50% of the total fair market value and total voting power of such corporation. Further, attribution of stock ownership is determined as provided in regulations under Section 409A of the Code. 1.7. "Code"means the Internal Revenue Code of 1986,as amended. 1.8. "Company"means Land O'Lakes,Inc. 1.9. "Disability" means with respect to a Participant that the Participant (a) has a medically determinable physical or mental impairment that can be expected to result in death or can be expected to last for a continuous period of not less than 12 months and which renders a Participant unable to engage in any substantial gainful activity or (b) is, by reason of any medically determinable physical or mental impairment which can be expected to result in death or can be expected to last for a continuous period of not less than 12 months, receiving income replacement benefits for a period of not less than 3 months under an accident and health plan covering employees of the Participant's Participating Employer. The existence or nonexistence of such Disability shall be established by the certificate of a medical doctor selected by or satisfactory to the Company. 1.10 "Early Retirement" means a voluntaiy Terniination of Service by a Participant prior to the Participant's Normal Retirement and after the Participant has reached fifty-five (55).years of age and completed at least ten (10) years of consecutive service with the Company or a Related Employer. For purposes of determining those years of service, prior service as a member of the Board of Directors of the Company shall be taken into account. 1.11. "ERISA"means the Employee Retirement Income Security Act of 1974, as amended. 1.12. "Nonnal Retirement"means a Termination of Service by a Participant on or after the date that will enable the Participant to be eligible to receive a normal retirement benefit under the Land O'Lakes, Inc. Employee Retirement Plan (or would enable such a benefit if the Participant participated in that plan). 1.13. "Participant"means a current or former Active Participant to whose Account amounts have been credited pursuant to Article 3 and who continues to have a balance in an Account. - 2 - i 1.14 "Participating Employer" means the Company and each Related Employer that adopts the Plan, or all of them collectively, as the context requires. A Related Employer will cease to be a Participating Employer upon a termination of the Plan as to its employees or upon its ceasing to be a Related Employer. 1.15 "Performance-based Compensation"means compensation under a Participating Employer's annual variable pay or long term incentive pay plans; provided that such compensation satisfies the definition of performance-based compensation in the regulations under Section 409A of the Code. 1.16. "Plan" means this Land O'Lakes Non-Qualified Deferred Compensation Plan, as the same may be amended or restated from time to time. 1.17. "President"means the Company's President and Chief Executive Officer. 1.18. "Related Employer" means each entity that is treated as part of a single employer with the Company under Section 414 of the Code. 1.19. "Termination of Service"means that a Participant has incurred a separation from service with the Company and each Related Employer, other than on account of death, as provided in Section 1.409A-1(h) of the Treasury Regulations. For purposes of applying those regulations, a Participant is presumed to have separated from service where the level of bona fide services performed for those employers by the Participant decreases to a level of less than 50% of the average level of services performed by the Participant during the immediately preceding 36- month period and that decrease is reasonably expected by the Company and Participant to be permanent. 1.20. "Unforeseeable Emergency"means a severe financial hardship to a Participant resulting from illness or accident of the Participant,the Participant's spouse,the Participant's Beneficiary or a dependent(as defined in Section 152 of the Code without regard to Sections 152(b)(1), (b)(2) and (d)(1)(B)) of the Participant, loss of the Participant's property due to casualty, other similar extraordinary and unforeseeable circumstances arising as a result of events beyond the control of the Participant, or any other items included in the definition of unforeseeable emergency in regulations under Section 409A of the Code. The Company will detennine, in its sole discretion, whether such a severe financial hardship has taken place and may require that the Participant provide sufficient evidence to support such a determination. The Company's determination regarding the timing and amount of such a distribution shall be final. ARTICLE 2 ELIGIBILITY 2.1. Eligibility to participate in the Plan is limited to a select group of management and highly compensated employees designated by the President. The President shall designate Active Participants, in his or her sole discretion, from among employees who have an annual base salary of at least the sum of$5,000 plus the amount specified in Section 414(q)(1)(B)(i) of - 3 - the Code as increased by cost of living adjustments under that section (that amount is $105,000 in 2008). The President shall identify Active Participants for each calendar year not later than December 1st of the preceding year. The President will also identify individuals who no longer will be Active Participants for a subsequent year by that date. The President may determine to permit an individual to remain as an Active Participant, even if the individual doesn't meet the requirement of the second sentence of this Section 2.1, as long as the President determines that the individual meets the requirement of the first sentence of this Section 2.1. Any employee who has an individual employment agreement with the Participant's Participating Employer is not eligible to be an Active Participant with respect to Compensation from that Participating Employer unless the employment agreement specifically provides for employee's designation as an Active Participant in this Plan. An individual will also cease to be an Active Participant when the individual incurs a Termination of Service. ARTICLE 3 DEFERRED COMPENSATION AND INTEREST 3.1. An Active Participant may defer payment of a portion of his or her Base Compensation for a calendar year by executing a deferral election prior to the beginning of the calendar year for which the particular election is to be effective. An Active Participant may defer payment of a portion of his or her Performance-based Compensation by executing a deferral election, with respect to such amount, prior to the earlier of(a) 6 months before the end of the performance period for determination of the compensation to which the election applies or (b) the date that such compensation is readily ascertainable as provided in regulations under Section 409A of the Code (generally this means that the amount is both calculable and substantially certain to be paid). All amounts deferred for a calendar year will be credited to the Participant's Account for that year. In the case of Performance based Compensation, the deferred amount will be credited to the Participant's Account for the calendar year in which the performance period for determining that compensation ends. Amounts deferred hereunder are not included in compensation for purposes of any qualified pension benefit plans maintained by the Company, except as specifically provided in the plan documents for such qualified plans. An Active Participant's Participating Employer will credit the Active Participant's Account for a calendar year with an additional amount equal to either three percent (3%) or four percent (4%) of the Active Participant's elective deferrals under the Plan for the calendar year. If the Active Participant is accruing benefits under the Land O'Lakes, Inc. Employee Retirement Plan, that percentage will be three percent (3%). If that is not the case, that percentage will be four percent (4%).. The Company will provide a quarterly statement showing the status of a Participant's Accounts. 3.2. With respect to Base Compensation deferrals, an Active Participant may defer either a stated dollar portion (minimum deferral of $1,000) or percentage (not to exceed 30% of such Participant's Base Compensation for the year to which the election applies). With respect to Performance-based Compensation deferrals, an Active Participant may defer up to one hundred percent(100%)of such compensation. -4 - 3.3. An Active Participant's election to defer compensation, and any subsequent modification of such election, must be in writing on a standard deferral election and beneficiary designation fornz ("Election Form") provided by the Company, and filed with the Director of Compensation and Benefits, Corporate Human Resources, by the deadline set forth on the Election Form. Such an election will constitute an acknowledgement of and agreement to the terms of this Plan. A Participant may cancel an election by filing a properly completed cancellation form with the Director of Compensation and Benefits, Corporate Human Resources,by the deadline set forth on the Election Form. 3.4. If a Participant ceases to be an Active Participant for a calendar year, he or she will not be eligible to make any election for that calendar year, and for each subsequent calendar year until he or she again becomes an Active Participant, at which time the Participant will again become entitled to make a deferral election as long as any new election is filed in advance of the calendar year to which it applies. 3.5. Deferral elections of a Participant will be cancelled (within an administratively feasible time) if a distribution is made under the Plan due to an Unforeseeable Emergency or if a hardship distribution is made to the Participant under a Participating Employer's qualified plan pursuant to Section 1.401(k)-1(d)(3)of Treasury Regulations. 3.6. Interest will be credited to the Participant's Account for a calendar year at a rate equal to the long term rate of interest of CoBank as of October 1 of the preceding calendar year. Interest shall be credited pursuant to rules established by the Company. Further, that interest rate may be reduced in the discretion of the Company in order to cover costs of administration of the Plan. The Company will communicate the amount and purpose of any such reduction to Participants. ARTICLE 4 DISTRIBUTIONS 4.1. The amount credited to an Active Participant's Account will be payable upon the first to happen of the following events: a. Participant's Termination of Service; b. Participant's Disability; C. Participant's death; d. An Unforeseeable Emergency; C. A specified future date, which must be a March 1, no sooner than three (3) }rears after the year in which the election of that date is effective, which election must be made at the time the Active Participant elects to defer .compensation into that Account or in 2007 or 2008 but must not extend beyond the Participant's Normal Retirement date. 4.2 A distribution election with respect to an Active Participant's Account for a calendar year after 2004 may be made by the Active Participant pursuant to an annual election form provided by the Company, which election must be made at the time the Active Participant - 5 - elects to defer compensation into that Account or in 2008. Any distribution election concerning distribution of such an Account in 2008 must be made in 2007 or earlier. Any distribution election concerning distribution of such an Account that is made in 2007 or 2008 must be made prior to the Participant's Termination of Service or it will not have any effect. The Participant may elect among the options available on the election form, including, but not limited to, an installment option providing for monthly installments. The period of installments shall be at least one (1) year and will not exceed ten (10) years, but shall not exceed five (5) years in the case of distribution to be made on a specified future date as described in Section 4.1(e). Also, if the total amount of the installments to be made during a calendar year with respect to all of a Participant's Accounts is less than the contribution limit under Section 402(g) of the Code for that year ($15,500 in 2008), then, instead of making those installments, a distribution equal to that total amount will be made by March 31 of that calendar year. For purposes of subsequent distribution elections described below,installment payments for an Account of a Participant shall be treated as a single payment, as described in regulations under Section 409A of the Code. The Participant may make different elections with respect to the form of distribution for any of the events with respect to which distribution will be made and for which a specific distribution form is not specified in the Plan. With respect to distribution in the event of a Termination of Service, the Participant may make a different election with respect to the form of distribution in the case of the Participant's Normal Retirement and Early Retirement than for any other Termination of Service by the Participant. Notwithstanding the prior provisions of this section, if a Participant has selected that distribution be made as of a specified future date and that date is reached before any other event occurs with respect to the Participant for which the Participant's Account is payable, and the Participant has elected installment distributions with respect to that Account, then only one installment may be made per year with respect to that Account,the first installment will be made on the specified future date, and the remaining installments will be made in succeeding calendar years and will be made by March 31 of the applicable year. Not«rithstanding the prior provisions of this section, a Participant may make changes to the Participant's previous distribution election with respect to any payment or installments treated as a single payment, except that no change will take effect until at least 12 months after the date of the subsequent distribution election and, in the case of a payment scheduled to be made at a specified time, the subsequent election must be made not less that 12 months before the payment is scheduled to commence or be paid. Further, a subsequent election made with respect to a payment other than a payment on account of the Participant's Disability or death or on account of the occurrence of an Unforeseeable Emergency with respect to the Participant will be subject to an additional deferral period of five (5) years, which will be measured from the date such payment otherwise would have commenced or been made. Further, in the case of an election to which the prior sentence - 6 - applies, if the Participant elects installment payments the period of the installments cannot exceed five(5) years. Also, such subsequent elections may be made for a portion or all of a Participant's Accounts and the payments that are deferred may not be deferred again pursuant to another subsequent election. In addition, a subsequent election under this paragraph shall only be effective with respect to a Participant who has elected a specified future date or incurs a Termination of Service that is either an Early Retirement or a Normal Retirement. 4.3. A Participant's Participating Employer will pay the Participant's accrued Account balance according to the distribution schedule properly elected for the Account pursuant to the election made by the Participant under this Plan. Payment to the Participant will commence, or be paid in the case of a lump sum, on the specified future date if distribution is made on account of that event or, in the case of the other events, on the first day of the third month following occurrence of the event on account of which payment is made under the Plan to the Participant. However,in the case of payment to the Participant on account of an Unforeseeable Emergency, payment will be made in a lump sum as of the date the Participant is detennined to have the Unforeseeable Emergency. A payment will be treated as made upon that designated payment date if payment is made as provided in Section 1.409A-3(d) of Treasury Regulations. If the Participant has not otherwise elected a distribution schedule,the Participant's Participating Employer will pay the accrued Account balance in substantially equal monthly installments over a period of five (5)years beginning as provided in the preceding provisions of this section. 4.4 Options to Accelerate Distribution. (a) Notwithstanding the foregoing, the Participant's Participating Employer may, at its option(specified in writing), cause distribution to a Participant during a calendar year of the balance of the Participant's Accounts if the total amount credited to such Participant's Accounts at the time of the distribution is not greater than the limit for such calendar year on salary reduction (401(k)) contributions that may be made to a plan under Section 402(g)(1)(B)of the Code ($15,500 in 2008). (b) Pursuant to an affirmative vote of the Company's board of directors, the Company may elect to make lump sum distributions of the value of each Account held in the names of Participants if the Company(by board vote) elects to terminate the Plan and make those distributions within the 30 days preceding or the twelve (12) months after a Change in Control Event that is a Change in Control Event with respect to the Participant for each Participant. However, distribution will only be made if permitted by Section 1.409A-30)(4)(ix) of Treasury Regulations. (c) Pursuant to an affirmative vote of the Company's board of directors, the Company may elect to make lump sum distributions of the value of each Account held in the names of Participants if it elects to tern7inate the Plan for reasons other than described in Section 4.2(b) and make those distributions subsequent to 12 months after and within 24 months of that termination provided that distribution will only be made if permitted by Section 1.409A-30)(4)(ix)(C) of Treasury Regulations: - 7 - (c) The Senior Vice President, Human Resources shall permit a lump sum distribution of a portion or all of a Participant's Accounts to be made to an individual other than a Participant pursuant to a domestic relations order(as defined in Section 414(p)(1)(B) of the Code). The amount shall not exceed the balance of the Participant's Accounts under the Plan as of the date of distribution. The President may also permit an election to be made by that individual pursuant to that order regarding the date of distribution. (d) The Senior Vice President, Human Resources may, in his or her sole discretion, permit a lump-sum distribution from Participant's Accounts of an amount equal to Federal Insurance Contributions Act (FICA) taxes payable on compensation deferred under the Plan, any federal income tax attributable to such a distribution, any state, local or foreign taxes due to participation in the Plan, an amount required to be included in the Participant's income as a result of a failure to comply with the requirements of Section 409A of the Code, or any other amount permitted by Section 1.409A-30)(4) of Treasury Regulations (in addition to the amounts described in the preceding provisions of this Section 4.4). The Participating Employers shall have no liability for any tax obligation a Participant may incur in connection with amounts deferred under this Plan. 4.5. As a requirement for participation in the Plan, the Participant is required to keep the Participant's Participating Employer informed of his or her current address and the current address of the Participant's Beneficiary. Neither the Company nor the Participant's Participating Employer shall be obligated to search for any person. If a Participant's location is not made known to the Company or a Participating Employer within three (3) years after the date on which payment of the Participant's benefits under this Plan may first be made, payment may be made as though the Participant died at the end of the three-year period. If, within one additional year after such three-year period has elapsed, or within three (3) years after a Participant's actual death, neither the Company nor any Participating Employer is able to locate the Beneficiary, the Participant's Participating Employer shall have no further obligation to pay any benefit under this Plan to the Participant or the Participant's Beneficiary. 4.6. A Participant may designate a Beneficiary or revoke any beneficiary designation by submitting a properly executed Beneficiary Designation Form,which will be provided upon request by the Company's Director of Compensation and Benefits, Corporate.Human Resources. Beneficiary designations are effective upon receipt by the Company's Director of Compensation and Benefits, Corporate Human Resources. A Participant may change beneficiaries without the consent of any prior beneficiaries. If a Participant is not living at the time any distribution is made, including any installment payment, the distribution will be made to the Participant's Beneficiary. In the absence of a surviving Beneficiary, the distribution of a Participant's Account shall be paid to the Participant's estate in a lump SUM. 4.7. The President may determine to delay a payment for reasons described in Section 1.409A- 2(b)(7) of Treasury Regulations (such as a delay to assure a deduction for a Participating Employer or to avoid violation of federal securities or other applicable laws). The President may also permit a Participant to elect to change the time or form of a payment under the i - 8 - i Plan in order to satisfy the requirement of the Uniformed Services Employment and Reemployment Rights Act of 1994,as amended(USERRA). ARTICLE 5 ADMINISTRATION OF THE PLAN 5.1. Company will administer this Plan and any Account hereunder, determine eligibility for benefits and construe the terms of the Plan as it deems appropriate in its sole discretion. Books and records established for the purpose of this Plan shall be maintained by the Company at its expense and subject to the supervision and control of its designated representatives and employees. All expenses of administering this Plan shall be paid by the Company, except to the extent otherwise provided in the Plan. No member of the Board of Directors of the Company and no officer or employee of the Company shall be liable to any person for any action taken or omitted in connection with the administration of the Plan unless attributable to fiaud or willful misconduct on the part of the director, officer or employee involved. 5.2. If for any reason a claim for benefits under this Plan is denied by the Company, the Company's Director of Compensation and Benefits, Corporate Human Resources, will provide Participant with a written explanation of the reasons for the denial, along with pertinent references to the section of the Plan on which the denial is based, and a description of the procedures Participant should follow to obtain a review of Participant's claim. This explanation will be provided to Participant within ninety (90) days after the Company's Director of Compensation and Benefits, Corporate Human Resources,receives Participant's written claim. Participant will have sixty (60) days after receiving the denial to make a written request for review of the denial. Within sixty(60)days after receiving a request for review, the Company's Director of Compensation and Benefits, Corporate Human Resources, -,Till provide Participant with a written decision on review. If Participant does not receive a written decision on review within sixty (60) days, the claim will be deemed denied on review. 5.3 The Company shall have the right to withhold from any payment pursuant to the Plan amounts sufficient to satisfy all Federal, state,local, or other withholding tax requirements. ARTICLE 6 PARTICIPATING EMPLOYER ADOPTION AND AMENDMENT AND TERMINATION 6.1. With the prior consent of the Company, a Related Employer may become a Participating Employer. The Company will evidence its consent by a participation agreement executed by the Company and the new Participating Employer. The participation agreement will specify the effective date of the application of the Plan to the employees of the new Participating Employer. - 9 - 6.2. The Company intends the Plan to be permanent but reserves the right to amend or terminate the Plan at any time. Any such amendment or termination shall be made by action of the President set forth in writing, and shall be effective as of the date provided therein. No amendment or termination of the Plan shall directly or indirectly reduce the balance of any Account as of the effective date of such amendment or termination. The Company shall not credit the Account of any Participant with further amounts (other than earnings or losses) after termination of the Plan. ARTICLE 7 EXCESS BENEFIT SAVINGS PLAN PROVISIONS 7.1. Notwithstanding any other provisions of the Plan, an employee of the Company who meets the following requirements in any calendar year shall be a Participant in the Plan, as long as that individual continues to have a balance in an Account. Further,that employee will be a active participant for a calendar year for purposes of this article if the following requirements are met for that calendar year. a. The employee must be employed as an officer of the Company during that year. b. The employee is a participant in the Land O'Lakes, Inc. Employee Savings and Supplemental Retirement Plan("Savings Plan") during that year. 7.2. An excess benefit amount shall be calculated each calendar year for each employee of the Company who is an active participant under this article during that calendar year. The amount shall be equal to 3% of the total compensation of that employee for that year from the Company less the amount credited on that employee's behalf by the Company under Section 3.1 (the amount that is computed as a percentage of the elective deferrals made by the employee under that section) and less the amount of the Company's matching contributions for that calendar year made with respect to before tax contributions made by the employee under the Savings Plan for that calendar year. 7.3 The amount determined under Section 7.2 for a calendar year shall be allocated to the Account established for the employee for that calendar year under the Plan. If such an Account is not otherwise established for the employee for that calendar year, then one shall be established for purposes of the credit to be made under this article on behalf of the employee for that calendar year. Generally, such Accounts shall be identified for such an employee for each calendar year after 2004 for which an allocation is made under this article. 7.4 Allocations under this article for an employee for a calendar year shall be credited to the applicable Account not later than the end of the first calendar quarter of the calendar year following the calendar year for which the allocation is calculated. 7.5 Interest credits shall be made to such Accounts as provided in Section 3.6 and distributions shall be made as provided in Article 4. - 10 - ARTICLE 8 GENERAL PROVISIONS 8.1. Any funds identified or assigned to a Participant's Account will continue for all purposes to be part of the Company's general assets; and no person or entity, other than the Company shall,by virtue of this Plan, have any interest in any such funds. The rights of a Participant, or a Beneficiary, or a Participant's personal representative hereunder shall be solely those of an unsecured creditor of the Company. The Plan shall at all times be considered entirely unfunded both for tax purposes and for purposes of Title I of ERISA. 8.2. Neither a Participant, nor a Beneficiary, nor a Participant's personal representative shall have any right to commute,sell, assign,transfer,pledge or encumber the right to receive any payments hereunder. Any attempted assignment,transfer,pledge or other disposition of this Plan, or of such rights, interests and benefits contrary to the foregoing, or any levy or attachment or similar process thereupon,shall be null and void and without effect. 8.3. Nothing contained in the Plan shall constitute a guaranty by the Company or any other person or entity that any funds or assets of the Company will be sufficient to pay any benefit hereunder. 8.4. Nothing contained in this Plan or any election form shall modify the at-will employment relationship between the Participant and the Company. 8.5. All questions pertaining to the construction, validity and effect of the Plan shall be determined in accordance with the laws of the United States and to the extent not preempted by such laws,by the laws of the State of Minnesota. 8.6 The Company or Winfield Solutions LLC acquired assets of Agriliance LLC in 2007. In connection NAith that acquisition, individuals employed by Agriliance LLC were hired by the Company. One or more of those individuals participated in the Deferred Compensation Plan of Agriliance LLC and amounts were deferred on their behalf pursuant to that plan. Pursuant to that plan, Agriliance LLC has incurred a liability to snake payments to those individuals in the future. On account of that liability, Agriliance LLC and the Company, and subsequently, Winfield Solutions LLC, have agreed that the Company will assume the existing liability for amounts owing to such an individual or individuals and that the assets set aside by Agriliance LLC for the purposes of eventually satisfying that liability will be transferred to the Company. The Company has determined that the deferred amounts under that plan for those individuals will be governed by this Plan, effective on and after transfer to the Plan and that those individuals shall become Participants in the Plan as of the date of that transfer. Accordingly, effective as of that date of transfer, those individuals shall be Participants in the Plan and those deferred amounts for any such Participant shall be credited to an Account for the Participant as of that date of transfer as if it was an Account for a single calendar year. Subsequent to that date, interest shall be credited to that Account as provided in Section 3.6. Further,the distribution rules of Article 4 and other provisions of the Plan shall apply to that Account as if it represented the amounts attributable to - 11 - deferrals under the Plan for a single calendar year. Accordingly,an election may be made in 2008 with respect to the manner of distribution of that Account and, if no such election is made, distribution with respect to that Account will be made to the Participant as provided in Section 4.3, subject to any other contrary provisions of the Plan such as those that relate to Plan termination. LAND ULAKES , By: �. Title: �'P �yi.�✓�,�(1� %S v' s. - 12 - 4001 L€xington Avenue North LAND Cr LAKES,rr G. Arden Hilts,MN 511.26 Mai ing,..P.D.Box,5410.1 St.Paul,IAN 55164-0101 651-325-.2222 vvca w.iandotakes;inc,cDm November 6,2013 Elyse E. Rogers Saidis,Sullivan &Rogers 635 North 12`h Street—Suite 400 Lemoyne,PA 17043 RE:The Estate of Joseph P.Moore Dear Ms. Rogers: This letter is in response to your enquiries related to Mr.Joseph Moore's interest in the Land O'Lakes 401(k) Savings Plan and the Land O'Lakes Non-Qualified Deferred Compensation Plans. Mr.Moore's closing balance in the 401(k) Plan on September 5,2013 was$676,555.37.Two beneficiaries were in place at the time of death-33%to Rochelle K.Stuter and the other 67%to Ralph A.Weinberger in Trust as Trustee. The Deferred Compensation Plan at the time of Mr. Moore's death was handled by Fidelity,and balances were updated monthly. His balance as of August 31,2013 was$229,639.12.On September 30,2013 his balance was $230,346.64. Mr.Moore's beneficiaries on this account were 33%to Rochelle K.Stuter and 67%to Kerry K. Moore.Subsequently the Plan's record keeping has been moved to Wells Fargo Executive Benefits. The following are answers to your questions regarding the Land O'Lakes 401(k)Plan(legal name:Land O'Lakes Employee Savings and Supplemental Retirement Plan). - The Plan does offer a loan provision.However,beneficiaries are not eligible to borrow from the Plan. - The Plan does not allow benefits to be assigned. - The Plan does not allow the Plan or benefits to be pledged. - The Plan allows monthly installment payments,partial distributions,or payments in the form of a lump sum. - The Plan can be materially altered by its sponsor, prospectively,but not retroactively. For his Non-Qualified Deferred Compensation Plan subaccounts, Mr.Moore chose the following schedule of payments for the circumstance of death while employed: 2005 Account: 12 monthly installments 2006 Account: 12 monthly installments 2007 Account: 12 monthly installments 2008 Account: 12 monthly installments 2009 Account: 12 monthly installments 2010 Account: 12 monthly installments 2011 Account:24 monthly installments 2012 Account:48 monthly installments 2013 Account:60 monthly installments Payments to both beneficiaries began effective November 1.Ms. Moore's initial monthly payment was in the gross amount of$11,098.79. Ms.Stuter's initial monthly payment was in the gross amount of$5,466.57.For the first twelve months, payments will increase incrementally as interest accrues on the accounts.After the 2005 to 2010 accounts are depleted as of the October 1,2014 payments,future payments will be reduced. I do not know what the monthly payment amounts will be at that time.Per the schedule above,all subaccounts will be depleted at the end of five years. Both beneficiaries have access to their accounts at the current record keeper's web site: www.welisfargo.com/reiirementplan . if you have additional questions about either plan I can be reached directly at 651-375-2961 or via email at itwickoren@landolakes.com. Best regards, Jeanette Wickoren Sr. Retirement Analyst Elyse Rogers From: Wickoren,Jeanette <JTWickoren@landolakes.com> Sent: Monday, November 18, 2013 10:46 AM To: Elyse Rogers Subject: RE: Land O'Lakes Retirement Benefits Response - Estate of Joseph P. Moore Hi Elyse, Joe could have borrowed the lesser of 50%of his account balance or$50,000.00 with a maximum term of 5 years. Since he had a large balance,$50,000 would have been the limit. Fortunately we missed the severe weather. When it passed through Minnesota we had rain,thunder and fog but nothing serious. Thanks and have a good week! Jeanette Jeanette Wickoren I HR-Retirementl Land O'Lakes,Inc. Telephone:651-375-29611 Fax:651-234-0286 Email: itwickoren@landolakes.com From: Elyse Rogers [mailto:erogers(&ssr-attorneys.com] Sent: Monday, November 18, 2013 9:01 AM To: Wickoren, Jeanette Subject: RE: Land O'Lakes Retirement Benefits Response - Estate of Joseph P. Moore Hi Jeanette — One more question: how much could Joe Moore have borrowed from his plan? Was there a maximum amount or percentage that would have applied? I hope you are north of the severe weather that hit the mid-west yesterday. Thanks very much for your help. Elyse Elyse E. Rogers Saidis, Sullivan & Rogers 635 N. 12th Street Lemoyne, PA 17043 717-612-5801 - Phone 717-612-5805 - Fax eroyers@ssr-attorneys.com 1 LAND O'LAKES,INC. SAVINGS PLAN PARTICIPANT LOAN POLICY To the extent the following policy is not inconsistent with plan or trust provisions, it will apply for participant loans made after December 1, 2011. 1. All Plan loans shall be administered by the Plan Record keeper. Applying for loans shall be made through Your Benefits Resources. 2. Loans shall be made available to all Participants on a reasonably equivalent basis. Loans may be made for any purpose. Loans to former employees and beneficiaries will be available only to the extent they are parties-in-interest as defined under ERISA. 3. Loans shall not be made available to highly compensated employees in an amount(expressed as a percentage of Vested Total Account) greater than the amount made available to other Employees. 4. All plan loans made to a participant will be secured by the greater of(1) 50% of the vested portion of the participant's account or(2) 50% of the vested portion of the participant's account at the time of the most recent loan to the participant. 5. The annual percentage rate for all loans will be based on the value of an index plus a margin of 2%. The index will be the prime rate as published by the Wall Street Journal. The rate used will be in effect the first of each month based on the prime rate as of the 15th of the previous month. 6. Loans shall be for any term,not less than 3 months, and not to exceed 5 years. 7. Application for loans may be made on any day of the month. 8. All loans will be subject to a one time$25 origination fee. 9. Loans will not be processed for amounts less than$500.00. 10. Loans will be approved dependent upon availability of loan funds. 11. All loans to Employees must be repaid by payroll deduction from each regularly scheduled paycheck. 12. A participant will be limited to one loan outstanding at any time. (Exception applies for converted loans. Converted loans are those that transferred into the Plan from another Plan due to merger or acquisition, e.g. Purina,Agriliance.) Land O'Lakes—Participant Loan Policy Page 2 13. For an early loan payment to be accepted,the loan must be prepaid in its entirety. Partial prepayments will not be accepted. Your Benefits Resources will determine the payment amount. 14. Participants on layoff or leave of absence will be allowed to repay loans by remitting a money order monthly, cashier's check or bank check equal to the scheduled loan payment. This payment will be sent directly to Your Benefits Resources payable to the Land O'Lakes Savings Plan. 15. Effective December 5,2011,participants who terminate employment can continue to remit loan repayments directly to Your Benefits Resources. Loan repayment coupons will be provided to terminating participants showing a monthly repayment amount and due dates. If a terminated participant does not continue to make repayments, fails to repay the loan in full, or takes a total distribution from the Plan,the remaining loan balance plus any applicable interest will be treated as a taxable distribution. 16. Loans will be in default upon the occurrence of one of the following"events of default": (a)the death of the borrower, or(b)the failure to make any payment for two consecutive months. 17. Upon any event of default,the following procedures shall be followed: a. Your Benefits Resources shall notify the borrower of the event of default as soon as reasonably possible after it has occurred,via mail, at the borrower's most recent address on file. b. The borrower shall have thirty(30) days after notice is mailed to cure the default. c. If the default is not or cannot be cured,the entire outstanding principal and accrued interest shall be immediately due and payable. If not paid within thirty (30) days after demand for payment is made,the loan shall be in actual default. 18. Loans in default that have not been foreclosed shall continue to accrue interest until paid or foreclosed. 19. If required by applicable law, Hewitt Associates LLC (Your Benefits Resources) shall file reports with the taxing authorities regarding loans in default,treat such loans as taxable distributions to the Participant or Beneficiary and withhold tax payments from the Participant's Accounts. 20. The amount withdrawn to make the loan shall be charged to each investment subfund in accordance with the priority rules established by the Plan Manager to be applied in a uniform and nondiscriminatory manner. 21. Loan repayments will be repaid to investment funds based on a Participant's current investment election. 22. Land O'Lakes authorizes Wells Fargo Bank to be responsible for investment of assets to establish a loan program. Estate of Joseph P. Moore 6-ate of Death: September 5, 2013 Inheritance Tax Calculation Schedule J, Pennsylvania Inheritance Tax Return All references are to Pennsylvania Inheritance Tax Return Schedules Kerry K. Rochelle K. Trustfor Schedule Total Residue Moore Stuter Kerry K. Moore A- Real Estate $ 374,000.00 $ 374,000.00 B - Stacks and Bonds $ 3,813.81 $ 3,813.81 E -Cash, Etc. Items 1-6 $ 394,609.45 $ 394,609.45 fierns 7-11 $ 80,087.00 $ 80,087.00 Items 12-21 $ 62,141.68 $ 62,141.68 Schedule F - Jointly Owned $ 188.39 $ 188.39 Schedule G - Intervivos/Other Item 1 $ 5,646.51 $ 5,646.51 Item 3 $ 50,000-00 $ 33,500.00 $ 16,500.00 Total Assets Subject to Tax $ 970,486.84 $ 834,564.94 $ 119,421.90 $ 16,500-00 H -Administrative, Etc. $ (66,348.63) $ (66,348.63) I - Debts $ (2,062.05) $ (2,062.05) Net Value Subject to Tax $ 902,076.16 $ 766,154.26 $ 119,421.90 $ 16,500.00 Entire Residue to Trust for Kerry K. Moore - See separate calculation $ 766,154.26 Sharesof Beneficiaries $ 119,421.90 $ 16,500.00 $ 766,154.26 Pennsylvania Inheritance Tax 4,50% 15% 4.50% $ 42,325.93 $ 5,373,99 $ 2,475.00 $ 34,476.94 Paid Already $ (40,300.00) Discount on Prepayment $ (2,042.10) -FI F-1- Refund $ 16.17 Estate of Joseph P. Moore Date of Death: September 5, 2013 Hotchpot Calculation per Item V of Will Probate _ Kerry or Asset: Total Residue Trust for Kerry Shelly Residue per Spreadsheet $ 766,154.23 $ 766,154.26 LOL 401(k) Plan: $ 676,645.92 $ 451,_097.28 _ $ 225,548.64 Two thirds to trust for Kerry One third to Shelly LOL Deferred Comp Plan: $ 229,639.12 $ 153,092.75 $ 76,546.37 Two thirds to Kerry One third to Shelly LOL Life Insurance: $ 399,000.0_0 _ _$ 399,000.00 Ally Bank CD $ 5,646.51 $ 5,646.51 Subtotal - Assets $ 2,077,085.78 $ 766,154.26 $ 609,836.54 $ 701,095.01 Subtotal - Assets in Hotchpot $ 2,077,085.78 $ 766,154.26 $ 609,836.54 $ 701,095.01 Hotchpot is: _Residue $ 766,154.26 Kerry's Non-Probate Property $ 609,836.54 Shelly's Non-Probate Property __$ 701,095.01 Total Hotchpot _ $ 2,077,085.81 _2/3 for Kerry _$ 1,384,724.57 1/3 for Shelly $ 692,361.24 Entire Residue Passes to Trust $ 766,154.26 $ - Total Shares of Residue and Non-Probate $ 1,375,990.80 $ 701,095.01 66.25% 33.75% Lass Will And Tesfameni OF JOSEPH P. MOORE I, JOSEPH P. MOORE, of Hampden Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me heretofore made. ITEM I: Family Information. I am engaged to be married to.ROCHELLE K. STUTER. I have one child: KERRY K. MOORE. Any person born to or adopted by issue of mine is to be included as issue of mine. Provided, however, no adopted person shall benefit under this Will unless the order or decree of adoption is entered before the adopted person attains the age of twenty-one (21) years. ITEM II: Death Taxes. I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the j Executor out of the residue of my estate, as an expense and cost of administration of my estate, except that no taxes shall be charged against any gift qualifying for the marital or charitable deduction in my estate. The Executor shall have no duty or obligation to obtain reimbursement for any t such tax so paid, even though on proceeds of insurance or other property not passing under this Will. E ITEM III: Debts and Final Expenses. I direct the Executor to pay the expenses of my last illness, my legally enforceable debts, Law offices of and my funeral expenses from the residue of my estate as an expense and cost i Saidis of administration of my estate. Sullivan & Rogers ITEM IV: Tangible Personal Property. 635 North 12th Street Suite 400 Lemoyne,PA 17043 (a) Written List. I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of my Page 1 general expense of the administration of my estate, for such period of time as the Executor deems appropriate for the benefit of my daughter, and upon the sale thereof to distribute the net proceeds thereof as part of the residue of my estate. (d) Hotchpot Instructions. In determining the shares of each beneficiary under this ITEM, the Executor shall add to the balance for distribution the amount of all property passing outside of this Will but as a result of my death to each named beneficiary, including but not limited to life insurance death benefits, deferred compensation benefits, and qualified or non- qualified retirement benefits, and shall treat the balance for distribution as the amount so calculated. The Executor shall determine the distributive shares of each beneficiary (my daughter and the trust for her benefit being treated as the same person) based upon the hypothetical balance for distribution. The Executor shall then subtract from each share of a beneficiary (in the case of my daughter, fiom the trust for her benefit) to whom such property has passed, the amount or value of that property as of my death. It is my intention by this provision to provide the proportionate benefits set forth in this Item to my daughter and fiancee, taking into account both the residue of my estate and non-probate property passing to them as a result of my death. ITEM VI: Trust for Daug_bter. The following provisions shall apply to the Trust established for my daughter KERRY K. MOORE (the "Beneficiary") pursuant to ITEM V(b) of this Will: (a) Net Income. The Trustee shall pay to the Law offices of Beneficiary in convenient, at least annual, installments so much Saidis of the net income as the Trustee, in the discretion of the Trustee, Sullivan considers necessary for the reasonable support, maintenance, & Rogers health care and education, including college or other post- 635 North 12th Street secondary education, of the Beneficiary. Income not distributed Suite 400 shall be accumulated and added to principal. Lemoyne,PA 17043 (b) Principal. The Trustee shall also pay to the Beneficiary so much of the principal as the Trustee, in the Page 3 discretion of the Trustee, considers necessary for the reasonable support, maintenance, health care and education, including college or other post-secondary education, of the Beneficiary. (c) Termination. Upon the attainment of the age of thirty (30) years by the Beneficiary, the Trustee shall distribute one-half(Y2) of the principal of the Trust to the Beneficiary. Upon attainment of the age of thirty-five (35) years by the Beneficiary, the Trust shall terminate and.the Trustee shall distribute to the Beneficiary the remaining assets of the Trust. However, the Trustee may refuse to make distributions of principal to the Beneficiary should the Trustee consider the Beneficiary unable to manage the principal of the Trust in the best interests of the Beneficiary. The Trustee may also terminate this Trust in whole or in part prior to the attainment of the age of thirty-five (35) years by the Beneficiary, if the Trustee reasonably believes the Beneficiary able to manage the principal in her own best interests. (d) Death before Termination. Should the Beneficiary die before final distribution of the assets of his or her Trust, the Trust shall terminate and the Trustee shall distribute the remaining assets as follows: (i) fifty (50%) percent to ROCHELLE K. STUTER, if she is living (if not, this share shall lapse), and (ii) fifty (50%) percent to the then living issue of the Beneficiary, per stirpes. However, if any issue has not attained the age of thirty- five (35) years at the time of distribution, the Trustee shall continue to hold the share for that issue as Trustee, to be administered and distributed as provided in this Item. Law offices of (e) Failure of Issue. In the event I am not survived by Saidis any issue, or if there are no issue of mine surviving upon the Sullivan termination of any trust, the residue (or principal) shall be & Rogers divided in two (2) equal parts. One (1) part shall be paid to my 635 North 12th Street fiancee, ROCHELLE K. STUTER. If she is deceased, this share Suiteshall la O1 t shall be divided ll between Lemoyne,PAA 17043 lapse. One (1 ) part equally JAMES E. MOORE and SHANNON O'1V2ALLEY, or if either of them are deceased, this part all to the survivor of them. Page 4 J�& ITEM VII: Operating Rules for Retirement Account Distributions. The following operating rules and rules of interpretation shall apply with respect to any retirement account (including individual retirement accounts, each of which is referred to as a "retirement account") of which I designate a Trust under this Will as the beneficiary: (a) Required Minimum Distribution. Annual distributions to a Trust under this Will from each retirement account of which the Trust is the beneficiary must satisfy applicable required minimum distribution rules, and the Trustee is authorized to elect, to the extent an election is permitted, the required minimum distribution rules which will, in the judgment of the Trustee, result in the maximum tax savings for my family: (b) Timing of Distributions. All distributions from a retirement account to any Trust created under this Will, except for lump sum distributions, must be distributed to the income beneficiary of the Trust in the same year as the distribution occurred. (c) Fiduciary Accounting Principal. The balance in any retirement account as of my date of death of which a Trust under this Will is the beneficiary, shall be considered principal for fiduciary accounting purposes. (d) Designated Beneficiary. The income beneficiary of each Trust shall be the "designated beneficiary" of the qualified retirement account, to the extent permitted by law. (e) Trust as Conduit Trust. It is my intention, if permitted Law offices of by the terms of the retirement account, to avoid a lump sum Saidis distribution from the retirement account to a Trust which is the Sullivan beneficiary of that account. If a lump sum distribution from the & Rogers retirement account is not required, and if required minimum 635 North 12th Street distributions may be made pursuant to the terms of the Suite 400 applicable retirement account, then I intend for the Trust under Lemoyne,PA 17043 this Will to function as a "conduit" trust. In that case, the full amount of all required minimum distributions and other distributions from a retirement account to a Trust created under Page 5 AP�R this Will shall be distributed to the income beneficiary of the Trust, notwithstanding any authority on the part of Trustee to withhold net income from an income beneficiary of the Trust. This shall not, however, apply to lump sum distributions from a retirement account to a Trust. (f) Allocation of Expenses. Any income taxes and administrative expenses attributable to that portion of a retirement account or distributions from a retirement account which constitute principal for fiduciary accounting purposes shall be charged against the principal of the Trust. (g) Prohibited Charges. Under no circumstances shall any federal or state inheritance, estate tax or generation-skipping transfer tax be apportioned to or payable from any retirement account of which a Trust under this NWill is the beneficiary. ITEM VIII: Spendthrift Clause. No part of the income or principal of any Trust created by this Will shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay the net income and the principal to the beneficiaries specified by me, as their interests may appear, without regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. ITEM Iii: Administrative Pourers. In addition to the powers granted at law, the Executor and the Trustee shall each possess the following powers, each of which shall be construed broadly and may be Lav offices of exercised without court approval, but in a fiduciary capacity only: S 1.idis Sullivan (a) Retain Investments. To retain any investments I & Rogers have at my death, including specifically those consisting of stock 635 North 12th Street of any bank even if I have named that bank as the Executor or Suite 400 Trustee. Lemoyne,PA 17043 (b) Vary Investments. To vary investments, to make loans, and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without Page 6 �� being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. I specifically understand that my brother-in-law may need to vary investments, and/or the custodian of investments as a result of his professional affiliations, and if necessary, it is 111.y intention that he do so im7nedia.tely upon assuming office as Executor, Trustee, or both. (c) Division of Assets. In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor and Trustee are each authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) Sell Assets. To sell either at public or private sale real and personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale(s). The Executor and Trustee are authorized to execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to any of the power conferred upon the Executor and Trustee. Law Offices of Sa.idis (e) Encumber Real Estate. To mortgage real estate, Sullivan and to make leases of real estate. & Rogers 635 North 12th Street (f) Borrow Money. To borrow money from any person, Suite 400 including the Executor or Trustee, to pay indebtedness of mine or Lemoyne,PA 17043 of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate or any Trust established by this JATill. Page 7 (g) Pay Costs. To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this Will. (h) Distributions without Court Order. To make distributions of income and of principal to the proper beneficiaries, during the administration of my estate, with or without court order, in such manner and in such amounts as the Executor deems prudent and appropriate. (i) Rights as Stockholder. To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ownership of stock. (j) Reorganize. To unite with other owners of property similar to property in my estate to carry out plans for the reorganization of any company whose securities form a part of my estate. (k) Disclaim. To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a pourer of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (1) Tax Returns. To prepare, execute and file tax returns of any type required by applicable law, including but not Law offices of limited to filing a joint tax return with my surviving spouse, and Saidis to make all tax elections authorized by law. Sullivan & Rogers (m) Employ Advisors. To employ custodians of property, 635 North 12th Street investment or business advisors, accountants and attorneys as Suite 400 the Executor or Trustee deems appropriate, and to compensate Lemoyne,PA 17043 these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. Page 8 (n) Divide Trusts. To divide any Trust created in this Will into two or more separate Trusts so that inclusion ratio for purposes of the generation-skipping transfer tax shall be either zero or one, in order that an election under Section 2652(a)(3) of the Internal Revenue Code may be made with respect to one of the separate Trusts, or for any other reason. (o) Allocate Expenses. To allocate administrative expenses to income or to principal, as the Executor or Trustee deems appropriate. However, no allocation to income shall be made if the effect of the allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (p) Compromise Claims. To compromise claims. (q) Terminate Trust. To terminate any trust, if in the opinion of the Trustee, the expense of administration of the trust is not justified. Upon termination, the Trustee shall distribute the trust property to the person(s) then entitled to receive or have the benefit of the income therefrom. If there is more than one current income beneficiary, the Trustee shall distribute trust assets to the income beneficiaries in the proportion in which they receive income, or if no proportion is designated, in equal shares to the income beneficiaries. This power may only be exercised by a Trustee who is an independent Trustee, and this power shall be ineffective to the extent that the effect of the power is to vest in any Trustee or beneficiary a general power of appointment. (r) Other Acts. To do all other acts in his or her Law Offices of judgment necessary or desirable for the proper and advantageous Saidis management, investment and distribution of the estate and Sullivan Trusts established under this Will. & Rogers 635 North 12th Street ITEM X: Accounting. The Trustee, on an annual Suite 400 basis, shall provide each income beneficiary who has attained the age of Lemoyne,PA 17043 eighteen (18) years, and the Guardian of the person of any income beneficiary who has not attained the age of eighteen (18) years, statements showing transactions of each Trust established for the benefit of that beneficiary. The Page 9 beneficiary, or the Guardian of the person of such beneficiary, may waive this right to receive an annual accounting. The Trustee may, at any time, settle any account, or questions concerning the administration of any Trust established under this Will, by agreement with the then qualified beneficiaries (as defined in the Pennsylvania Uniform Trust Act) of the Trust, if legally competent, or if not legally competent, with the Guardian of the person of the beneficiary, the legally competent spouse of the beneficiary, or the oldest legally competent relative of the beneficiary who would take a portion of the estate of the beneficiary were the beneficiary to die at that time intestate under the laws of the Commonwealth of Pennsylvania. Any settlement made in accordance with this Item shall bind all persons who have an interest in the Trust, and shall constitute a release and discharge of the Trustee with respect to transactions specified in the settlement. ITEM XI: Distributions to or for Beneficiaries. The Trustee is authorized to distribute principal and/or income in any one or more of the following ways if the Trustee, in the discretion of the Trustee, considers the beneficiary unable to apply distributions to the beneficiary's own best interests, or if the beneficiary is under a legal disability: (a) To Beneficiary. Directly to the beneficiary; (b) To Guardian. To the legal guardian or conservator of the beneficiary; (c) To Trustee or Custodian. To the Trustee, or to another person selected by the Trustee, as custodian under the Pennsylvania Uniform Transfers to Minors Act as to a beneficiary under the age of twenty-five (25) years; Law offices of (d) To a Relative. To a relative of the beneficiary, to be Saidis expended by that relative for the benefit of the beneficiary; or Sullivan & Rogers (e) By Direct Expenditure. By directly applying 635 North 12Th Screen distributions for the benefit of the beneficiary. Suite 400 Lemoyne,PA 17043 ITEM XII: Survival. Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have Page 10 -(1/ predeceased me. Any person (other than myself) who has died at the same time as any beneficiary under this Will, or in a common disaster with that beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased that beneficiary. ITEM XIII: Trust Situs. The initial situs of each Trust created under this Will shall be the county of my domicile at my death. The Trustee may determine, fiom time to time, to change the situs of any Trust established under this Will. However, no change in situs shall be effective until written notice is provided to the living beneficiaries of the Trust. ITEM XIV: Executors and Trustees. I make the following provisions with respect to Executors and Trustees: (a) Initial Executor and Trustee. I appoint my brother- in-law, RALPH A. «TEINBERGER, to serve as Executor and Trustee. (b) Successor Executor. In the event that RALPH A. �ATEINBERGER is unable or refuses to serve as Executor, I appoint my brother-in-law, KEVIN T. O'MALLEY, to serve as Executor. (c) Successor Trustees: Power to Appoint Additional Trustees. Each person serving as a sole Trustee, and if there is more than one Trustee, the Trustees acting unanimously, shall have the power to appoint a Co-Trustee. Each Trustee shall have the power to appoint his or her successor in office. In the event of a complete vacancy in the office of Trustee, I appoint KEVIN T. Law offices of O'111ALLEY to serve as Trustee. Saidis Sullivan (d) Power to Remove Trustee. Any Co-Trustee & Rogers appointed by a Trustee may be removed by that Trustee. 635 North 12th Street Suite 400 (e) Method of Appointment and Removal. Each Lemoyne,PA 17043 appointment or removal of a Trustee shall be in writing and delivered to the Trustee being appointed or removed, to all other Trustees then in office, and to each current beneficiary of the Page 11 Trust (as that term is defined in the Pennsylvania Uniform Trust Act). The written instrument shall be signed by the person having the power to make the appointment or removal. (f) Temporary Trustee. Each Trustee shall have the power to designate a temporary Trustee by an instrument in writing delivered to such temporary Trustee. The temporary Trustee shall serve as such only during the legal incapacity of the appointing Trustee, or, during such period of time as the appointing Trustee in writing designates, and upon the expiration of that time, or at such time as the legal incapacity of the appointing Trustee ceases, the appointing Trustee shall once again become the Trustee. (g) Delegation. Any Trustee may delegate investment and related management functions to another Trustee, provided the other Trustee accepts the delegation in writing. To the extent accepted, the delegating Trustee shall be relieved of responsibility for the investment decisions of the Trustee to whom investment and related management functions were delegated. (h) Resignation. Any Trustee may resign upon ninety (90) days written notice to the then income beneficiary and each adult sui juris remainder beneficiary of the Trust; provided, however, that the resignation shall not become effective until and unless at least one person is then serving as Trustee of the affected Trust. (i) Responsibility. No Trustee shall be responsible for Law offices of the acts or omissions of any other Trustee. Saidis Sullivan 0) Duty to Investigate. In the absence of actual & Rogers knowledge of a breach of trust, or information concerning a 635 North 12th Screen possible breach of trust that would cause a reasonable person to Suite 400 inquire, a successor Trustee is under no duty to examine the Lemoyne,PA 77043 accounts and records of any predecessor Trustee, or to inquire into the acts or omissions of such predecessor, is not liable for any failure to seek redress for any act or omission of such Page 12 predecessor, shall have responsibility only for property which is actually delivered to the Trustee by such predecessor and shall have all of the powers conferred upon a Trustee hereunder. (k) Compensation. The Executor and Trustee shall have the right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. a) Standard of Care. The Trustee shall not be liable or accountable for any loss that may result from the good faith exercise of the authority granted in this Will. This shall specifically include decisions of the Trustee with respect to discretionary distributions of income and/or principal to any beneficiary. (m) Security. The Executor and Trustee are specifically relieved from the duty of filing bond or entering security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding twelve (12) pages, at the end of each page of which I have also set my initials for greater security and better identification this S�11- day of f v�cl� , 20 4 . (SEAL) ibstpyi P. MOORE Law Offices of Saidis Sullivan & Rogers 635 North 12th Street Suite 400 Lemoyne,PA 17043 We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. �'&LZL_(SEAL) Residing at M57)Ilt4Up J (yrs� Lf.ro C� -� (SEAL) Residing at Law Offices of Saidis Sullivan & Rogers 635 North 12th Street Suite 400 Lemoyne,PA 17043 ACKNOWLEDGMENT COMMONWE.ALTH OF PENNSYLVANIA ) SS: COUNTY OF I, JOSEPH P. MOORE, Testator, 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 and Testament; that I signed it willingly; and that I signed it as my flee and voluntary act for the purposes therein expressed. (SEAL) JO PA`P. MOORE Sworn to and subscrib- before me this J day of 20 L3. Notary Public My Commission Expires: (SEAL) Law Offices of Saidis COMMONWEALTH OF PENNSYLVANIA Sullivan NOTARIAL SEAL CYNTHIA J RULE,Notary Public & Rogers Borough of Lemoyne,curnberiand County 635 North 12th Street My Commission Expires"February 3,2016 Suite 400 Lemoyne,PA 17043 AFFIDAVIT CONIlBZONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF We � � \ x, and � �S the Witnesses whose names are signed to the attached of oregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, JOSEPH P. MOORE, sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that he executed said Will as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as Witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. �iTitness VVit ss Sworn to and subscribe before me this 5 t- day of , 20 l3. L�ti t i Notary Public Law Offices of Saidis My Commission Expires: Sullivan (SEAL) & Rogers 635 North 12th Street Suite 400 Lemoyne,PA 17043 COMMONWEALTH OF FENNSYLVANIA NOTARIAL SEAL CYNTHIA J RULE,Notary Public Borough of Lemoyne,Cumberland County My Commission Expires February 3,2016 Cynthia Rule From: Cynthia Rule Sent: Tuesday,June 03, 201410:32 AM To: RA-InheritanceTaxExt@pa.gov Cc: Cayle Swindler, Elyse Rogers Subject: Estate of Joseph A. Moore Please accept this e-mail as our request for a 6 month extension of time to file the PA Inheritance Tax Return for the following estate: Estate of Joseph A. Moore File No: 21-13-0992 Date of Death: 09/05/2013 Social Security No: 472-62-5820 Thank you. Elyse E. Rogers Saidis,Sullivan 6i Rogers - Trust Matters Cindy Rule I Legal Assistant 635 N.12th Street I Suite 400 1 Lemoyne,PA 17043 Phone(717)901-7781 1 Fax(717)612.5805 1 Email crule@ssr-attorneys.com This e-mail may contain privileged,confidential,copyrighted,or other legally protected information. If you are not the intended recipient(even if the e-mail address above is yours),you may not use,copy or retransmit this e-mail. If you have received this by mistake please notify us by return e-mail,then delete. Thank you. Saidis,Sullivan&Rogers'web site is HAy.ssr-attornevs.com To comply with IRS regulations, we arhise you that any discussion of federal tax issues in this e-mail is not to be used,and cannot be relied upon by you(i) to avoid any penalty imposed under the Internal Revenue Code,or(ii) to promote,market or recommend to another party any transaction or matter addressed in this e-snail. 1 Cynthia Rule From: RV,Inheritance Tax Extension <RA-InheritanceTaxExt@pa.gov> Sent: Tuesday,June 03, 2014 10:29 AM To: Cynthia Rule Subject: Out of Office: Estate of Joseph A. Moore The Department of Revenue no longer issues letters confirming receipt and approval of inheritance tax filing deadline extension requests. The Department allows one 6 month extension to file the return. This extension only covers the filing of the return and does not extend the period of time to make a payment without the imposition of interest. Please note the specific name of the estate in the subject line of the e-mail and, either in the subject line of the body of the message, note the name of the decedent,file number, decedent's social security number, and date of death. If any of these items was missing from your original e-mail submission, please resubmit your request. We also suggest that you keep a copy of this auto-reply, containing the name of the estate in the subject line,for your file as acknowledgement that you requested an extension. Questions on requesting an extension may be directed to the Inheritance and Realty Transfer Tax Division at 717-787- 8327. 1 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 018473 WEINBERGER RALPH A 131 DUDLEY ST APT 325 JERSEY CITY, NJ 07302-4609 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold __________ -------- 101 $38,800.00 ESTATE INFORMATION: SSN: 472-62-5820 FILE NUMBER: 2113-0992 DECEDENT NAME: MOORE JOSEPH P DATE OF PAYMENT: 12/03/2013 POSTMARK DATE: 12/02/2013 COUNTY: CUMBERLAND DATE OF DEATH: 09/05/2013 TOTAL AMOUNT PAID: $38,800.00 REMARKS: RECEIPT TO ATTY CHECK# 1006 INITIALS: DMB SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER 06/11/2014 21:05 FAX 2014343102 WEINBERGER 2001 COMMONWEALTH OF PENNSYLVANIA REV-I 162 EX(l 1-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEFT.280601 HARRISBURG,PA 17128,0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 019266 WEINBERGER RALPH A 131 DUDLEY ST APT 325 JERSEY CITY, NJ 07302-4609 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- 'lid .......--- 101 $1,500.00 ESTATE INFORMATION: SSN: 472-62-5820 FILE NUMBER: 2113-0992 DECEDENT NAME: MOORE JOSEPH P DATE OF PAYMENT, 06/09/2014 POSTMARK DATE: 06/05/2014 COUNTY; CUMBERLAND DATE OF DEATH: 09/06/2013 TOTAL AMOUNT PAID: $1,500.00 REMARKS: CHECK# 515 INITIALS: CJ SEAL RECEIVED BY: LISA M. GRAYSON, ESQ. REGISTER OF WILLS TAXPAYER PAGE 919'RCVD AT 611112014 9:05:05 PM[Eastern Daylight Time]*$VR:MATLKRFXIAPP003I9 I DNIS:3292476'CSID:2014343102*DURATION(mm.ss):00.27 Law Offices of SAIDIS, SULLIVAN & ROGERS A PROFESSIONAL CORPORATION 635 NORTH 12TH STREET,SUITE 400 CARLISLE OFFICE: ROBERT C.SAIDIS LEMOYNE,PENNSYLVANIA 17043 26 WEST HIGH STREET DANIEL L.SULLIVAN TELEPHONE:(717)612-5800-FACSIMILIE(717)612-5805 CARLISLE,PA 17013 ELYSE E.ROGERS EMAIL:attorney a ssr-attorne sy coral TELEPHONE:(717)243-6222 JOHN A.FEICHTEL www.ssr-attorne sy com FACSIMILE:(717)243-6486 MARYLOU MATAS ANNA BORRO HAYS Of Counsel DEAN E.REYNOSA STEPHEN L.GROSE TODD F.TRUNTZ SEAN M.SHULTZ REPLY TO LEMOYNE HANNAH WHITE-GIBSON October 30, 2014 717-612-5801 erogers@ssr-attorneys.com HAND DELIVERY 70 rn Register of Wills of Cumberland County ca rn C'> 1 Courthouse Square -0 `4 Zn rn � n _4 Carlisle, PA 17013 �, r- c.0 In Re: Estate of Joseph P. Moore -n No. 2013-00992 e:-) Dear Madam: ' ° Enclosed for filing with your office are the following: 1. Original and one copy of the Pennsylvania Inheritance Tax Return for the above-referenced estate. Please note there is an overpayment of inheritance tax. 2. Inventory. Please timestamp and return the extra copy of this letter that is enclosed. A return envelope is enclosed for your use. If you have any questions or require additional information, please do not hesitate to contact me. Sincerely yours, 4SElys E. Rogers cjr Enclosures cc: Ralph A. Weinberger (w/o enclosures) y Ur OORDic 0 ;4: ' u EtE i v �R CIT tg1"5 - CLF .K OF First Class Mail, .. 1 J, 5 Saidis, Sullivan & Rogers 635 North 12`h Street,Suite 400 Lemoyne,PA 17043 TO: r Register of Wills of Cumberland County 1 Courthouse Square Carlisle, PA 17013