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Home My WebLink About12-04-14 REV-1500 Ex(02-11' 11' 1505610143 PA Department of Revenue OFFICIAL USE ONLY p Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 14 0397 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 01 2014 01 26 1921 Decedent's Last Name Suffix Decedent's First Name MI MOHNEY FRANKLIN H (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 X❑ 1. Original Return ❑ 2, Supplemental Return 3. Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate 4a.Future Interest Compromise (date of death after 12-12-82) 5. Federal Estate Tax Return Required 0 6 Decedent Died Testate (Attach Copy of Will) Copy of 7. De cheat Trust)aintaineda Living Trust B. Total Number of Safe Deposit Boxes g. Litigation Proceeds Received 10.betwean n Po 3i y9i r dit1(Datte f Death 11 Election to tax under Sec.9113(A) (Attach Schedule O) - CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MICHAEL L BANGS 717 730 7310 REGISTER OF WILLS USE ONLY First Line of Address c.-z5 =i 429 SOUTH 18TH STREETo t Second Line of Address I_,I n C:-:) CJ) _i �•y r— m ;E)A-i%FTMD City or Post Office State ZIP Code CAMP HILL PA 17011 <Z> ?I = r•) M Correspondent's e-mail address: mikebangs@_verizon.net Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGJNATJJRE,0N RESP- .URN DAIE Charles E. Gutshall ADDRESS 215 Northgate Drive, Camp Hill, PA 17011 MIG TU OF PRDE,P�AR,ERR OTHER T N REPRESENTATIVE DATE ", Z. Michael L. Bangs d <� ADDRESS 429 South 18th Stret, Camp Hill, PA 17011 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: MOhney, Franklin H. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 309, 645 . 00 2. Stocks and Bonds(Schedule B)............................................................................. 2. 8 , 953 . 10 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 169, 891 . 31 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous -Probate Property (Schedule G) Separate Billing Requested............ 7, 567 ,313 . 56 8. Total Gross Assets (total Lines 1 through 7)........................................................ 8. 1 , 055, 802 . 97 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 20,325 . 75 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 15 , 355 . 60 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 35 , 681 . 35 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 1 , 020 , 121 . 62 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 1 , 020 , 121 . 62 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 0 . 00 (a)(1.2)X.00 15. 16. Amount of Line 14 taxable 1 , 020 , 121 . 62 16. 45 , 905 . 47 at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 45 , 905 . 47 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-14-0397 Decedent's Complete Address: DECEDENT'S NAME Mohney, Franklin H. STREET ADDRESS 2958 Lincoln Street CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 45,905.47 2. Credits/Payments A. Prior Payments 43,000.00 B. Discount 2,263.16 Total Credits(A +B) (2) 45,263.16 3. Interest (3) 0.10 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 642.41 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;.................................................................I............. El 91 b. ransferred:.................................................................I............. Elb. retain the right to designate who shall use the property transferred or its income;.................................. ncome:.................................. ❑ c. retain a reversionary interest;or............................................................................................................... H d. receive the promise for life of either payments,benefits or care?............................................................ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without El adequateconsideration?.................................................................................................................... 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?.......................................:............................................I............:................ ❑ 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 January 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 fo�;Iisclosure 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+(01-10) SCHEDULE A pennsyivania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mohne , Franklin H. 21-14-0397 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts, Real property that is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate-2958 Lincoln Street,Camp Hill Borough(Parcel No.01-20-1852-184). Assessed 270,171.00 value$272,900.00 times common level ratio factor(.99)=$270,171.00 fair market value. 2 Real Estate-Vacant land;Tax Parcel No.01-20-1852-185A. County assessed value 26,433.00 $26,700.00 times common level ratio factor(.99)=$26,433.00 fair market value. 3 Real Estate-Vacant land in Jefferson County;Tax Parcel No. 14-384-0125. County assessed 13,041.00 value$6,300.00 times common level ratio factor(2.07)=$13,041.00 fair market value. TOTAL(Also enter on Line 1, Recapitulation) 309,645.00 (if more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule A(Rev.01-10) Rev-1503 EX*(6.98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Mohne , Franklin H. 21-14-0397 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 194 shares of Wells Fargo&Company Common Stock- 46.150 8,953.10 194.000 shares owned TOTAL(Also enter on Line 2, Recapitulation) 8,953.10 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98) Rev-1508 EXf(11.10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS �{�,'Y'IS�+C DEPARTMENT OF REVENUE 1 ' INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Mohney, Franklin H. 21-14-0397 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Interstate Gas Marketing-Well royalty interests 8.75 2 M&T Bank-Checking Account 74,628.35 3 Mid Penn Bank-Franklin H. Mohney Living Trust(checking account) 19,244.21 4 PNC Bank-Franklin H. Mohney Living Trust(Certificate of Deposit) 12,918.81 5 PNC Bank-Checking account(personal) 62,776.14 6 Refund from PA Employees Benefit Transfer Fund 1.52 7 Senior Health Reimbursement 172.83 8 Wells Fargo-dividend 7/8/14 67.90 9 Wells Fargo-dividend 7/8/14 2.45 10 Wells Fargo Dividend-10/10/14 67.90 11 Wells Fargo dividend-10/10/14 2.45 TOTAL(Also enter on Line 5, Recapitulation) 169,891.31 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-1510 EX+(08-09) SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Mohne , Franklin H. 21-14-0397 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 % DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF RANSNAME OF ER.SATTACH THEIR COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Ameriprise-Deferred annuity account#93007099618 44,740.05 44,740.05 004 2 Ameriprise-SPS Advantage account#00040405598 146,963.61 146,963.61 133; Charles E. Gutshall is the surviving trustee 3 Charles Scwab account 328.000.00 328,000.00 4 MetLife-Non-qualified annuity Contract No. 47,609.90 47,609.90 1100181363 TOTAL(Also enter on Line 7, Recapitulation) 567,313.56 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Mohney, Franklin H. 21-14-0397 Decedent's debts must bereported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s)attached 10,000.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attornev's Fees Michael L. Bangs 8,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 568.50 5. Accountant's Fees 1,000.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 257.25 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 20,325.75 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09) . SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Mohney, Franklin H. 21-14-0397 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses I Funeral expense-Myers Harrier Funeral Home 10,000.00 H-A 10,000.00 Qther Administrative Cos 2 Cumberland Law Journal-estate advertisement 75.00 3 Postmaster-overnight mail of Renunciation form for execution by Robert Mohney 19.99 4 The Patriot News Co. -estate advertisement 162.26 H-B7 257.25 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12.08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mohne , Franklin H. 21-14-0397 Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Aero Energy-June services 21.61 2 Aero Energy-July services 43.01 3 Aero Energy-Renewal rental fee 21.09 4 Aero Energy-September services 21.72 5 Borough of Camp Hill-7/1/14 to 9/30/14 184.24 6 Camp Hill Borough-sewer charges 1/1/14 to 6/30/14 346.50 7 Chase credit card 262.97 8 Darla Brosius,Tax Collector-Jefferson County school real estate tax bill 173.66 9 Department of Veterans Affairs-Return of benefits paid after death of decedent 6,743.78 10 Diane Neiper,Tax Collector-Cumberland County,school real estate tax bill (vacant land) 367.32 11 Diane Neiper,Tax Collector-Cumberland County,school real estate tax bill (2958 Lincoln 3,641.37 Street,Camp Hill). 12 H B McClure Co. -2014 budget plan payment 982.81 13 Holy Spirit Hospital 50.00 14 Holy Spirit Hospital -Acct.47388491 1,216.00 15 PA American Water Company-June services 88.00 16 PA American Water Company-6/10/14 to 7/9/14 35.83 17 PA American Water Co.-7/10/14 to 9/9/14 68.33 Total of Continuation Schedule See attached page TOTAL(Also enter on Line 10, Recapitulation) 15,355.60 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) Rev-1512 EX+(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Mohney, Franklin H. 21-14-0397 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 18 Penn Waste-7/1/14 to 9/30/14 41.55 19 Penn Waste-10/1/14 to 12/31/14 41.55 20 PP&L Electric-June services 234.00 21 PP&L Electric Co. -6/12/14 to 7/14/14 117.00 22 PP&L Electric Co. -7/14/14 to 8/12/14 118.40 23 Spirit Physician Services, Inc. 50.47 24 State Employees.Retirement System -Return of overpayment of benefits 10.11 25 Susquehanna Internal Medicine 86.53 26 Verizon 209.79 27 Verizon 177.96 TOTAL(Also enter on Line 10, Recapitulation) 15,355.60 Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX+(01-10) pennsylvania SCHEDULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Mohney, Franklin H. 21-14-0397 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT DQ Not List Tru teats, (Words) ($$$) TAXABLE DISTRIBUTIONS [include outright spousal • distributions,and transfers under Sec.9116(a)(1.2)] Charles E.Guitshall Son Entire 215 Northgate Drive Camp Hill,PA 17011 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTALI OF PART It-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) M& Bank 499 Mitchell Road,Millsboro,DE 19966 Adjustment Services Phone 888-502-4349 F ax (302)934-2955 Bangs Law Office,:LLC May 14,2014 429 South 18th Street Camp Hill, PA 17011 Re: Estate of Franklin H. Mohnev Social Security: 174-16-64SO Date of Death: March 01,2014 Dear Sir or Madam: Per your inquiry on May 06,2014,please be advised that at the timef death,the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 38305585 Ownership(Names ofi Franklin H.Mohney Mazie B. Mohney Opening Date: 1212811983 Balance on Date of Death S 74,628.35 Accrued Interest S .10 Total $74,628.45 For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, please call the West shore Plaza at 717-731-1730. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter docs not include any accounts in which the deceased may have been fisted as Power of Attorney,Custodian of Uniform Transfers, Representative Payee.or Trustee under a Written Agreement Sincerely, Valarie Mercer Adjustment Services Ameriprise Financial Account Summary for the Estate Settlement of Franklin H Mohney, Client ID 15460057 1)Type of Investment: Deferred Annuity-Successor annuitant possible Product Name: Deferred Annuity-Successor annuitant possible Total Account Value(as of Date of Death):$44,740.05 Account Number:93007099618 004 Account Registration: Franklin H Mohney Beneficiary Designation: PRIMARY BENEFICIARY LIVING,LAWFUL CHILDREN IN EQUAL SHARES 100.00% How the account(s)proceeds will be settled: We will distribute proceeds to the beneficiary. Important Details about this account: N/A Ameriprise Financial Account Summary for the Estate Settlement of Franklin H Mohney, Client ID 15460057 1)Type of investment:SPS Advantage/SPS Advantage,ONE Account Product Name:SPS Advantage Total Account Value(as of Date of Death):$146,963.61 Account Number:00040405598 133 Account Registration: Franklin H Mohney As Ttee Of The Mazie B Mohney Liv Tr U/A Old 2/11/02 Beneficiary Designation: How the account(s)proceeds will be settled: When a trustee dies,the account must be updated to reflect the current serving trustees. Important Details about this account: N/A 2)Type of investment: Deferred Annuity-Successor annuitant possible Product Name:Deferred Annuity-Successor annuitant possible Total Account Value(as of Date of Death):$44,740.05 Account Number:93007099618 004 Account Registration: Franklin H Mohney Beneficiary Designation: PRIMARY BENEFICIARY LIVING,LAWFUL CHILDREN IN EQUAL SHARES 100.00% How the account(s)proceeds will be settled: We will distribute proceeds to the beneficiary. Important Details about this account: N/A MID PENN BANK May 12,2014 Bang Law Office,LLC 429 S 18'St Camp Hill PA 17011 Re: Estate of Franklin H Mohney Date of Death: March 1,2014 SSN: XXX-XX-6480 Dear Mr.Bangs: In response to your letter requesting information on the accounts of Franklin H Mohney, I have accumulated the necessary data below: Account Name: Franklin H Mohney Living Trust Account#: 17000274—Checking Account Date Opened: April 21,2008 Balance DOD: $19,244.21 Balance Accrued Interest DOD: $.00 Total DOD Balance: $19,244.21 Date Joint Ownership Established: N/A Interest Paid During Calendar Year Up to Date of Death: $12.05 If Joint Within One Year of DOD Can it be Traced to a Prior Joint Account in Existence Over One Year Prior to the Date of Death: N/A If you have any further questions,please call me at 717-896-5388. Sincere y, �w Karen Tarbell Deposit Support Specialist 6 349 Union Street, Millersburg, PA 17061 • 1-866-642-7736 midpennbank.com Member FDIC Y. I'+. LV I(+ 0:L4AM f aL banK May 13,2014 Michael L Bangs Bangs Law Office LLC 429 South 19"St Camp Hill PA 17011 RE: Franklin H Mohney SSN: 174-16-6480 DOD: 03-01-2014 Dear Mr. Bangs: In response to your request for Data of Death(DOD)balances for the customer noted above,our records show the following: Certificate of Deposit Account# 11020424920 Established 02-14-2005 FRANKLIN H MOHNEY LIVING TRUST FRANKLIN H MOHNE Y TRUSTEE DOD balance: $ 12,918.81 +2.92 accrued interest Interest paid 01-01-2014 thru 03-01-2014$26.75 YTD Checking Account Account#5140041149 Establisbed: 11-01-1971 FRANKLIN H MOT-1NE'Y DOD balance: $62,776.14+0.38 accrued interest Interestpaid 01-01-2014 thrn 03-01-2014 $ 1.08 YTD Please node that this office provides date of death balances for deposit accounts ORM,CDs,Chang and Savings). We do not process any fimmeial ba notions or provide sUtements. If you need assistmee with any of these items,please call 1-888 PNC-BANK(1-888-762-2265)or stop by your local PNC Bank branoh Qffia. Sincerely, National Financial Services Center PNC Bm ik,N-A. Member FDIC Mage 1 of 2 friar. I'r. cvf9 0:t4nm roar oanK No. 1(17 N. J This message is intended for the use of the individual or entiry to which it is addressed and may contain it formation that is privilege', conf4kntial and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient,you are hereby notified that any dissemination, distribution or copying of this communications is strictly prohibited If you have received this communication in error,please-notify me immediately by reply or by telephone at 800-762-1775 and immediately destroy this,faxed document. Page 2 of 2 Last Will of FRANKLIN H. MOHNEY I, FRANKLIN H. MOHNEY, the Testator, a resident of Cumberland County, Pennsylvania, declare that this is my Last Will. I hereby revoke all my previous wills and codicils. Article One Introductory Provisions Section 1. Marital Status I am currently married to MAZIE B. MOHNEY, and all references to my Spouse in this will are to MAZIE B.MOHNEY. Section 2. Children All references to "my children", subject to the exclusion of any child under subsequent provisions of this Section 2, are to all of the children so identified in this Section 2, but only to those children and any children born to or adopted by me subsequent to the execution of this; my Last Will. a. The names and birth dates of my children are: Names Birth Da e CHARLES E.GUTSHALL January 01, 1959 Article Two Appointment of My Personal Representatives Section 1. Nomination of My Personal Representatives I appoint the following to be my Personal Representative(s) in the order of priority in which their names appear: MA23F-B.-MOHNEY;MEN ROBERT LAMOHNEY;THEN CHARLES E. GUTSHALL j If, for any reason, the Personal Representative(s) named above are unable or unwilling to serve, the next successor Personal Representative(s) shall serve in the order of priority listed until the list has been exhausted. Unless otherwise specified, if Co-Personal Representatives are serving, the next named successor Personal Representative shall serve only after all of the Co-Personal Representatives cease to act as Personal Representatives. Section 2. Waiver of Bond No bond or undertaking shall be required of any Personal Representative nominated in this Last Will. Section 3. General Powers My Personal Representative shall have ftffl authority to administer my estate under the laws of the Commonwealth of Pennsylvania relating to the powers of fiduciaries. My Personal Representative shall have the power to administer my estate under the Pennsylvania Probate, Estates and Fiduciaries Code. Article Three Disposition of My Property Section 1. Estate Planning Letter or Memorandum To the extent permitted by state law and not necessary to fully utilize my Unused Applicable Credit Equivalent, my Personal Representative shall distribute such of my personal or household items to such persons as I may direct by a written instrument signed by me and delivered to my Personal Representative. Section 2. Distribution to My Revocable Living Trust I give all the rest, residue and remainder of my property of whatever nature and kind and wherever located to the then acting Trustee(s) of my revocable living trust of which I am a Trustor known as the: FRANKLIN H.MOHNEY LIVING TRUST, ✓ dated FEB 1 1 2002 and any amendments thereto. I executed said revocable living trust prior to the execution of this Last Will. Section 3. Alternate Disposition If my revocable living trust is not in effect for any reason, I give all of my property to my Personal Representative under this will as Trustee who shall hold, administer: and distribute my property as a testamentary trust the provisions of which are identical to those of my revocable living trust on the date of execution of this Last Will, or as thereafter amended. Article Pour Death Taxes Section 1. Definition of Death Taxes The term "death taxes," as used in this will, shall mean all inheritance, estate, succession, and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death, including penalties and interest, but excluding the following: a- Any addmonal to the federal estate tax for any "excess retirement accumulation" under Internal Revenue Code Section 4980A. b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A or 2057; and C. Any federal or state tax imposed on a Generation Skipping Transfer, as that term is defined in the federal tax laws, unless the applicable tax statutes provide that the Generation Skipping Transfer Tax is payable directly out of the assets of my gross estate. Section 2. Payment of Death Taxes Pursuant to the terms of my revocable living trust, all death taxes whether or not attributable to property inventoried in my probate estate shall be"paid by the Trustee from my Trust. However, if my Trust does not exist at the time of my death or if the assets of my Trust are insufficient to pay the death taxes in full, I direct my Personal Representative to pay any death taxes that cannot be paid by my Trustee from the assets of my probate estate by equitably prorating and apportioning those taxes among the beneficiaries of this will. _ unless specifically provided otherwise in my Trust, aii death taxes incurred by reason of assets being transferred outside of my Trust or probate estate shall be assessed against those persons receiving such property. Article Fine General Provisions Section 1. No Contest Clause If any person or entity singularly or in conjunction with any other person or entity, directly or indirectly, contests in any court the validity of this Last Will including any codicils thereto, then the right of that person or entity to take any interest in my estate shall cease and the demise of that person(and his or her descendants)or entity shah be deemed to have occurred prior to pm Section 2. Captions The captions of Articles, Sections and Paragraphs used in this Last Will are for convenience of reference only and shall have no significance in the construction or interpretation of this Last Will. Section 3. Severability Should any of the provisions of this Last Will be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this will and all invalid provisions shall be wholly disregarded in interpreting this Last Will. Section 4. Governing Law This Last Will shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. I signed this, my Last Will, on FH 1 1 2w FRANKLIN H.MOHNEY ATIMSTATION CLAUSE On this FEB 12002 , FRANKLIN H. MOHNEY, Testator, personally Published and Declared the foregoing instrument, as and for his Last Will and Testament, in the presence of each of us and all of us together, who, at his request, in his presence, and in the presence of each other, also signed the said instrument as witnesses. We further state that each of us believes that at the time he executed the foregoing instrument he was of sound mind and memory, of lawful eftcaftit as:;.11is awa fice ad.aqd tfeed mid mt influence of an person_ 41 fitness Street Address ty, State, zip Witness Street Address City. State.ZiO CO-MMONWVALTH OF PENNSYLVAM A COUNTY OF DAUPHIN We, FRANKLIN H. MOHNEY, �. l S,n (� . (�k >t �i6 le- and � .VLL,(,V -Lo a the Testator and the witnesses, respectively, whose names are signed to the attached_ or foregoing instrument,being duly first sworn,do hereby,. " ' s :... the foregoing rent as his Last Will; that the Testator signed it willingly, or directed another to sign it for the Testator, that it was executed as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the presence and hearing of the Testator signed the Last Will as a witness; and that to the best of our knowledge the Testator was at the tim f sound mind and memory, of lawful age, and under no constraint or undue influence. F IN H. MOHNEY Il Wi ess Witness SUBSCRIBED, SWORN TO and ACKNOWLEDGED before me, a notary public, by — FF Y/)fll MOHNEY,the Tom;aii Vii? �f j/ and FE the witnesses, on this 1 1 ZVZ �Otuary Public (SEAL) Nota6al Seal Linda L.FeMrhoff,phin courotary Pubic LmypDerry T.p..Dauntly Comrr,issic:, �'rMs Nov. l -- ---a