The URL can be used to link to this page

Home My WebLink About12-01-14 (2) 1505610140 REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year Pile Number PO BOX 280601 INHERITANCE TAX RETURN HR!2jsbu PA 17128-0601 RESIDENT DECEDENT -2 1 1 3 1 0 9 0 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDrM Date of Birth MMDDYM 0 9 0 1 2 0 1 3 0 1 1 9 1 9 2 1 Deoedents Last Name Suffix Decedents First Name Mi WIGBELS LAWRENCE G (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 0 2.Supplemental Return F1 3.Remainder Return(Date of Death Prior to 12-1382) 4.Limited Estate F1 4a.Future interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) 6.Decedent Died Testate 0 7.Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) E] 9.Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death 0 11.Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number S U S A N H C 0 N F A I R 7 1 7 7 6 3 1 3 8 3 REGISTER OF WILLS USE f*&Y First Line of Address C= M C> r n LQ 2 3 3 1 MARKET STREET rrI Second Line of Address M City or Post OfficeState ZIP Code I eD, 4 CAMP HI L L PA 1 7 0 1 1 rn Correspondent's e-mail address: SCONFAIR@-REAGERADLERPC.COM n 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, 44 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. SIGNAT E OF RSON RESPOPW FOR F TURN DATE / - ZW=�XA� _? ADDAE�SS 4114 OAK HILL DRIVE ANNANDALE VA 22003 SIGNATURE OF PREPARER OTHER N REPRESENTATIVE D I Z7TE ADDRESS 2331 MARKET STREET CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 1505610140 REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 1 3 1 0 9 0 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 9 0 1 2 0 1 3 0 1 1 9 1 9 2 1 Decedent's Last Name Suffix Decedent's First Name MI WI GBELS LAWRENCE G (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 Q 1.Original Return 2.Supplemental Return n 3.Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate 4a.Future Interest Compromise(date of n 5.Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate E 7. Decedent Maintained a Living Trust 8,Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) 9.Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death El 11.Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number S U S A N H C O N F A I R 7 1 7 7 6 3 1 3 8 3 REGISgR OF WILLS t fS ONLY C 0 rn First Line of Address r n � 0 E 2 3 3 1 MARKET S T R E E T ::.DD ►- Second Line of Address „" 4n ;:0 ~ C.7 Q City or Post Office State ZIP Code R--?DATE FILED CAMP HI L L PA 1 7 0 1 1 171.) "' -n r :i Correspondents e-mail address: SCONFAIRIAREAGERADLERPC.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 preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN VATE // ADDR $ 4114 OAK HILL DRIVE ANNANDALE VA 22003 SIGNATURE OF P PARER THER THAN REPRESENTATIVE DATE SADDRES 2331 MARKET STREET CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX(FI) RECAPITULATION 1. Real Estate(Schedule A) . . . . .. .. . .. .... . . . ... . . ......... .. . . .. . ... . 1. 3 3 0 0 0 0 , 0 0 2. Stocks and Bonds(Schedule B) .. . . .. . .. .. .. .. . . . .. . .. .... .. . . .... .. . 2. 5 2 7 1 , 8 6 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) .. . .. 3. 4. Mortgages and Notes Receivable(Schedule D) . . ... . . . . .... . .. ... . .. ... . 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. . . . . . 5. 2 6 1 9 9 6 • 0 5 6, Jointly Owned Property(Schedule F) ❑ Separate Billing Requested ... . ... 6. 7. Inter-Vivos Transfers&Miscellaneous NProbate Property , (Schedule G) b Separate Billing Requested .. . .. . . 7. 6 7 4 9 7 1 2 4 8. Total Gross Assets(total Lines 1 through 7) .. . . .... . ..... .......... ... 8. 1 2 7 2 2 3 9 , 1 5 9. Funeral Expenses and Administrative Costs Schedule H 9. 3 2 3 3 6 . 5 2 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .. .. .. . .... . . 10. 5 4 9 7 1 . 2 3 11. Total Deductions(total Lines 9 and 10) . ... .. .. . .. . . .. . .. ....... .. .. .. 11. 8 7 3 0 7 . 7 5 12. Net Value of Estate(Line 8 minus Line 11) . . .. . . .. ... . .. . ... .. . ... ..1. 12. 1 1 8 4 9 3 1 . 4 0 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 1 8 4 9 3 1 . 4 0 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 0 15. 0 , 0 0 16. Amount of Line 14 taxable at lineal rate x.045 1 1 8 4 9 3 1 . 4 0 16. 5 3 3 2 1 . 9 1 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18.' Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 t 19. TAX DUE . . . . . . . . . . . .. . .. . . .. . ... . . . . . . .. .. . ...... . ....... . ... . 19. 5 3 3 2 1 . 9 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Q Side 2 1505610240 1505610240 J 1505610240 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: LAWRENCE G. WIGBELS 4 5 7 0 1 2 0 2 3 RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . ..... 3 3 0 0 0 0 , 0 0 2. Stocks and Bonds(Schedule B) . . . . . .. . . . . .. .. . ..... . . . . . . ... . . . . . . . . 2. 5 2 7 1 , 8 6 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) .. ... 3. 4. Mortgages and Notes Receivable(Schedule D) . . . . .. .... . . . . . .... . . . . . . . 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . ... 5. 2 6 1 9 9 6 , 0 5 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . .. . ... 6. 7. Inter-Vivos Transfers&Miscellaneous N -Probate Property , (Schedule G) t Separate Billing Requested .. . . . . . 7. 6 7 4 9 7 1 2 4 8. Total Gross Assets(total Lines 1 through 7) . . . . .. .... . . . . . .. .... . . . . . . 8. 1 2 7 2 2 3 9 , 1 5 9. Funeral Expenses and Administrative Costs(Schedule H) . .. . . . .. .. .. . . . . . . 9• 3 2 3 3 6 . 5 2 10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 5 4 9 7 1 . 2 3 11. Total Deductions(total Lines 9 and 10) .... . . . . . .. . .... .. . . . .. .. .. . . . . 11. 8 7 3 0 7 , 7 5 12. Net Value of Estate(Line 8 minus Line 11) .. .. .. . . . . . . . . .... . . . . . . ... . 12. 1 1 8 4 9 3 1 . 4 0 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 1 8 4 9 3 1 . 4 0 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 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 1 1 8 4 9 3 1 . 4 0 16. 5 3 3 2 1 . 9 1 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE .. . . . . . . .. . . . .. .. . . . .. . . . . . . . . . . . . . . . . .. .. . . . . . . . .. . .. 19. 5 3 3 2 1 . 9 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑X Side 2 1505610240 1505610240 RFV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 1090 DECEDENTS NAME LAWRENCE G. WIGBELS STREET ADDRESS 125 BRYCE ROAD CITY STATE ZIP CAMP HILL I PA 117011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 53,321.91 2. Credits/Payments A.Prior Payments 52,400.00 B.Discount 2,666.10 Total Credits(A+B) (2) 55,066.10 3. Interest 4. If Line 2 is greater than line 1+Line 3,enter the difference.This is the OVERPAYMENT. (3) Fill in oval on Page 2,Line 20 to request a refund. (4) 1,744.19 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00 Make check payable to: REGISTER OF WILLS, AGENT ` 'hi 41 at*'tij ..,; 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 ............................... ❑ c. retain a reversionary interest ..................................................................................................... ❑ d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ ❑X 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?.................................................................................................. ❑ 121 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 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(x)(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) pennsylvania SCHEDULE DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LAWRENCE G. WIGBELS 21 13 1090 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 125 BRYCE LANE, CAMP HILL, PENNSYLVANIA 17011 330,000.00 APPRAISAL ATTACHED WITH VALUE AT DATE OF DEATH TOTAL(Also enter on Line 1,Recapitulation.) $ 330,000.00 If more space is needed,use additional sheets of paper of the same size. REV-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER LAWRENCE G. WIGBELS 21 13 1090 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. AXA GROUP- 118 Shares at$21.69 per share 2,559.42 2. WINDSTREAM CORPORATION -332 Shares at$8.17 per share 2,712.44 TOTAL(Also enter on Line 2,Recapitulation) $ 5,271.86 If more space is needed,insert additional sheets of the same size REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: LAWRENCE G. WIGBELS 21 13 1090 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CITIZENS BANK-CHECKING ACCOUNT#6208385265 823.64 ONE CITIZENS DRIVE RIVERSIDE, RI 02915 2. CITIZENS BANK-CHECKING ACCOUNT#6100732134 21,963.33 ONE CITIZENS DRIVE RIVERSIDE, RI 02915 3. WELLS FARGO BROKERAGE ACCOUNT#25048523 50,092.50 3205 TRINDLE ROAD CAMP HILL, PA 17011 4. WELLS FARGO-CHECKING ACCOUNT ENDING IN#7954 100.01 PO BOX 6995 PORTLAND, OR 97228-6995 5. WELLS FARGO-CHECKING ACOCUNT ENDING IN#2530 32,099.84 PO BOX 6995 PORTLAND, OR 97228-6995 6. WELLS FARGO-CHECKING ACCOUNT ENDING IN#1816 25,964.21 PO BOX 6995 PORTLAND, OR 97228-6995 7. WELLS FARGO-SAVINGS ACOCUNT ENDING IN#6444 129,222.42 PO BOX 6995 PORTLAND, OR 97228-6995 8. WELLS FARGO-SAVINGS ACCOUNT ENDING IN#0354 8.10 PO BOX 6995 PORTLAND, OR 97228-6995 9. VETERANS AFFAIRS BURIAL PAYMENT 100.00 10. PERSONAL PROPERTY 500.00 11. SAFE DEPOSIT BOX-ATTACHED, ITEM#7,9, MENTION APPRAISALS OF 0.00 JEWERLY THAT WAS GIVEN AWAY IN 2001. ITEM#17 MENTIONS PICTURES OF A DIAMOND RING THAT WAS LOST YEARS PRIOR TO THE DECEDENTS PASSING. ITEMS 15, 19, 33 MENTION ITEMS SOLD YEARS PRIOR TO THE DECEDENTS PASSING. THE SAFE DEPOSIT BOX HAD NO VALUE 12. FALCONS LANDINGS - RETURN OF DEPOSIT 1,000.00 13. DIGINITY- REFUND OF FUNERAL EXPENSE 122.00 TOTAL(Also enter on Line 5,Recapitulation) $ 261 996.05 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) Pennsylvania SCHEDULE C DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER LAWRENCE G. WIGBELS 21 13 1090 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACHACOPY OFTHE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF AMICABLE) VALUE 1. LAWRENCE G.WIGBELS AND LYNETTE D. WIGBELS, 674,971.24 100.00 674,971.24 TRUSTEES U/W/O CAROL SMITH WIGBELS CREDIT TRUST ESTABLISHED UNDER THE LAST WILL AND TESTAMENT OF CAROL SMITH WIGBELS DATED JANUARY 26, 2000. SAID CAROL SMITH WIGBELS DIED ON JUNE 20, 2001. THE BENEFICIARIES ARE THE LIVING CHILDREN OF CAROL SMITH WIGBELS BEING ANDREA WIGBELS STEWART, JEFFREY LAWRENCE WIGBELS, LYNETTE DARYL WIGBELS AND LAWRENCE GERRARD WIGBELS, 111. SEE COPY OF LAST WILL AND TESTAMENT OF CAROL SMITH WIGBELS AND MORGAN STANLEY ACCOUNT NUMBER 341-894519-004, LAWRENCE G. WIGBELS AND LYNETTE D. WIGBELS, TRUSTEE U/W/O CAROL SMITH WIGBELS, ATTACHED. TOTAL Also enter on Line 7,Recapitulation} $ 674 971.24 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER LAWRENCE G. WIGBELS 21 13 1090 Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. NEILL FUNERAL HOME 14,681.00 2. WEST SHORE COUNTRY CLUB-DINNER AFTER WAKE 1,629.25 3. ARMY NAVY COUNTRY CLUB- BURIAL/FUNERAL LUNCH 3,408.62 4. MATTOX PHOTOGRAPH - FOR SERVICE AT ARLINGTON NATIONAL CEMETERY 679.15 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: REAGER&ADLER, PC 10,000.00 3. Family Exemption:(If decedent's address is not the same as claimants,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 588.50 5 Accountant Fees: MCKONLY&ASBURY 1,350.00 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ 32 336.52 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER LAWRENCE G. WIGBELS 21 13 1090 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. ALPINE TREE REMOVAL 370.00 2. HDIS-PERSONAL PRODUCTS FOR DECEDENT 175.17 3. MEDICAL SHOPPE PHARMACY 111.80 4. ANGELS ON CALL- HOME HEALTHCARE 1,348.51 5. SEARS CAPRET& UPHOLSTERY CARE-CARPET CLEANING 100.70 6. ROOF REPAIR 425.00 7. MUMMA'S APPLIANCE 1,696.00 8. PAWC-WATER 881.69 9. RANDY PALMER-PROPERTY MANAGEMENT FEE 8,000.00 10. AFI - INSURANCE 1,968.00 11. UGI -GAS 1,240.76 12. VERIZON 471.40 13. COMCAST 816.45 14. R.B. PALMER CONSTRUCTION SERVICES 8,719.28 15. PPL ELECTRIC 1,808.81 TOTAL(Also enter on Line 10,Recapitulation) $ 54 971.23 If more space is needed,insert additional sheets of the same size. Continuation of REV-1600 Inheritance Tax Return Resident Decedent LAWRENCE G.WIGBELS 21 13 1090 Decedenfs Name Page 1 File Number Schedule 1 -Debts of Decedent, Mortgage Liabilities,& Liens ITEM NUMBER DESCRIPTION AMOUNT 16. ADT-HOME SECURITY 465.22 17. HAMPDEN TOWNSHIP-SEWER AND REFUSE 775.25 18. M&Z CARPETING-CARPERTING&TILING OF HOUSE 6,788.05 19, MICHAEL LANGAN, TAX COLLECTOR- REAL ESTATE TAXES 7,015.82 20. JOESE ABBONDANZA- HOUSE CLEANING 97.00 21. JOEL DIETRICK-TRIM, PAINT, TRANSOM 471.80 22. PA DEPARTMENT OF REVENUE-2013 TAXES 239.00 23. CUMBERLAND COUNTY TAX BUREAU -2013 TAXES 100.00 24, ARCADIAN LAWN CARE&LANDSCAPE 2,010.29 25. RSR APPRAISERS &ANALYSTS-APPRAISAL FEE 475.00 26. AMERICAN MODERN INSURANCE GROUP, INC. - INSURANCE 1,527.00 27. RANDY PALMER-PAINTING, CLEANING AND REPAIRS 6,873.23 SUBTOTAL SCHEDULE 1 26,837.66 GRAND TOTAL SCHEDULE I $ 54,971.23 REV-1513 EX+(01-10) pennsylvania SCHEDULEJ DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LAWRENCE G.WIGBELS 21 13 1090 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under 1. Sec.9116(a)(1.2).] t. LAWRENCE G.WIGBELS, III Lineal 296,232.85 17793 PIMLICO ROAD MILTON, DE 19968-4528 2. ANDREA W. STEWART Lineal 296,232.85 4114 OAK HILL DRIVE ANNANDALE,VA 22003 3. JEFFREY L.WIGBELS Lineal 296,232.85 3217 ARDEN ROAD ATLANTA, GA 30305 4. LYNETTE DARYL WIGBELS Lineal 296,232.85 532 LITTERBACK STORE ROAD GREAT FALLS,VA 22066 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART 11-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. r r `I JAM411.1-SkWi belslaw.wil July 19,1999 RECORDED OFFICE OF RECICTER OF .111 . t' 3ILT -L F',M901? LAST WILL AND TESTAIVY T K L 177 4^^ a ;T OF CU14BE1%leftU (G., PA P LAWRENCE G.WIGBELS I, LAWRENCE G. WIGBELS, of Camp Hill, Cumberland County, Commonwealth of Pennsylvania, which I declare to be my domicile, do hereby make, publish, and declare this to be my LAST WILL AND TESTAMENT,hereby revoking all Wills and Codicils at any time heretofore made by me. FIRST: IDENTIFICATION OF FAMILY. I declare that I am married to CAROL SMITH WIGBELS and that there are four (4) children of this marriage whose names are: ANDREA WIGBELS STEWA.RT,JEFFREY LAWRENCE WIGBELS,LYNETTE DA.RYL WIGBELS and LAWRENCE GERRARD WIGBELS,III. As used in this Will,the terms"my spouse"or"my Wife" shall mean only CAROL SMITH WIGBELS. As used in this Will, the term "my child" or "my children" refers to all of my children. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations,with the relationship of parent and child at each generation determined by the definition of"child" set forth in this paragraph. SECOND: PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of(1)a funeral or memorial service;(2)the interment of my remains,including costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite. I further direct my executor to pay all of my lawful debts that my executor in his or her sole discretion may allow as claims against my estate. It is my express wish that I receive a military burial with full honors in Arlington National Cemetery. If there would be no lot available at Arlington, any national cemetery within reasonable distance from Arlington will suffice. It is my further wish that my beloved Wife be buried by my side. THIRD: DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all of the tangible personal property of every kind and description,including,but not limited to,personal effects, automobiles and their accessories, furniture, furnishings, household goods, clothing, and jewelry, together with all policies of insurance thereon, but excluding any cash, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of a trade or business, owned by me at the time of my death, and not otherwise disposed of herein, to my Wife, or if she shall fail to survive me, and any of my children survive me, I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines,after consulting with my children,.to be of no present or future value or use to my children The second part shall contain the balance of the property. My executor shall dispose of the first part by sale,abandonment,destruction,or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give to my children, in substantially equal shares. 1 GBE LAWRENC { G.WI JAMMILLSWgbelslaw.wil July 19,1999 The decision of my executor shall b'e conclusive and binding on all persons interested in my estate. I direct that any expenses incurred in obtaining possession,appraising,safeguarding,delivering, or selling such property be paid from my estate as an administration expense. FOURTH: DISPOSITION OF RESIDUARY ESTATE. A. Disposition to Spouse. All of the rest, residue and remainder of the property that I own at the time of my death,both real and personal,and of every kind and description,wherever situated,to which I may be legally or equitably entitled at the time of my death(my"residuary estate"), I give outright and absolutely to my spouse, if she survives me. B. Possible Disclaimer Trusts. If my spouse survives me but validly disclaims a portion or all of the residuary estate to which she is entitled under this Article, I give such disclaimed portion of my estate, in trust to the trustee named in Article"SIXTEENTH"below,to take possession, control,and management of the disclaimed property,to invest and reinvest it,to collect and receive any income and, after deducting all proper expenses of the trust, to dispose of the net income and the principal as follows: 1. Credit Trust. For this Credit Trust, I give to my trustee the largest amount that can pass free of federal estate tax by reason of the applicable credit amount,the state death tax credit and any other estate tax credits allowed by the Internal Revenue Code;provided,however,that (1) the state death tax credit shall be taken into account only to the extent that it does not result in an increase in state death taxes which would otherwise be payable;(2)the sum disposed of by this Article shall be reduced by the value of property which passes outside the terms of this Will or which passes under other Articles of this Will and which does not qualify for the estate tax charitable or marital deductions;and(3)the sum disposed of by this Article shall be reduced by charges against the principal of my estate which do not qualify as federal estate tax deductions. In making the computations necessary to determine the amount of this pecuniary bequest,valuations and credit amounts as finally determined for federal estate tax purposes shall control. I direct my trustee to hold, administer and distribute the trust as follows: a. During the lifetime of my spouse,my trustee shall pay to or for the benefit of my spouse, in quarterly or more frequent installments,all of the net income of the trust. b. During the lifetime of my spouse, my trustee, in its sole and absolute discretion,may also pay to or for the benefit of my spouse such portions of the principal of the trust as my trustee deems advisable to liberally provide for my spouse's health,support and maintenance after taking into account her other resources. C. My Wife is authorized,at any time and from time to time,upon written notice delivered to my trustee, to withdraw from trust principal an amount or amounts not to exceed, in the aggregate, Five Thousand Dollars ($5,000.00) per year or five percent (5%) of the 2 AWREN G.WIG 5 JAMMIlt.Slwigbelslaw.wil f July 19,1999 principal market value of the trust per year,whichever is greater, as determined on the last day of the calendar year during which such withdrawal is made. The right of withdrawal shall be non-cumulative. d. Upon the death of my Wife,the then remaining trust income and principal shall be distributed in equal shares to my then living children. PROVIDED THAT if any of my children shall predecease my Wife leaving issue,then I leave the share of that deceased child to his or her issue (My"grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease my Wife leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue,per stirpes. 2. Marital Trust. For this Marital Trust, I give all the rest, residue and remainder of the disclaimed property,of every kind and nature and wheresoever situated,whether real or personal, to my trustee to be held,administered and distributed as follows: a. My trustee shall pay to or for the benefit of my Wife all of the net income from the trust in quarterly or more frequent installments so long as she shall live. b. My trustee, in its sole and absolute discretion,may also pay to or apply for the benefit of my Wife such portions of the principal of the trust as my trustee deems appropriate to liberally provide for my Wife's health,support and maintenance after taking into account her other resources. C. My Wife shall have the right, from time to time, to direct the trustee in writing to pay to her or to apply for her benefit such amounts from or portions of the principal of the marital trust,up to the whole of the principal,as she may designate. The trustee shall comply with any such written directions and shall have no responsibility whatsoever to inquire into or determine for what purpose any withdrawals are made. d. Upon the death of my Wife,the then remaining trust income and principal shall be distributed in equal shares to my then living children. PROVIDED THAT if any of my children shall predecease my Wife leaving issue,then I leave the share of that deceased child to his or her issue (my "grandchildren"), per stirpes. PROVIDED FURTHER THAT if any of my children shall predecease my Wife leaving no issue, then that deceased child's share of my estate.shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. FIFTH: DISPOSITION WHEN SPOUSE NOT LIVING. If my Wife does not survive me, I leave all of the rest,residue,and remainder of the property that I own at the time of my death,both real and personal,and of every kind and description,wherever situate,to which I may be legally or equitably entitled at the time of my death (my "residuary estate") in equal shares to my children. PROVIDED THAT if any of my children shall predecease me leaving issue who survive me, then I leave the share of that deceased child to his or her issue (my "grandchildren"), per-a irpe . PROVIDED FURTHER 3 AWRE E G.WI B t LS JAMMILLS\wigbelslaw.wil 1 , July 19,1999 THAT if any of my children shall predecease me leaving no issue, then that deceased child's share of my estate shall be distributed to my other then living children, or in the event they are not living then to their issue, per stirpes. SIXTH: SEPARATE TRUSTS FOR GRANDCHILD. Ifmy trustee shall receive any amount on behalf of a grandchild of mine that is then under the age of twenty-five (25) pursuant to the provisions of Articles "FOURTH" or"FIFTH" of this Will my trustee shall hold the amount received in trust, and shall administer and distribute that grandchild's trust in the following manner: A. Until a grandchild of mine reaches the age of twenty-five(25)my trustee shall pay to or apply for the benefit of each grandchild all of the net income of their respective trusts in quarterly or more frequent installments. B. I authorize my trustee to pay or apply principal of the trusts, at any time, to or for the benefit of such grandchild,even to the point of exhausting trust principal,in such amounts as my trustee,in its absolute discretion,deems necessary or advisable to provide for the support,maintenance, education and health of such grandchild.For example,but not by way of limitation,my trustee may pay or apply trust principal,in my trustee's absolute discretion,for expenses customarily related to obtaining an education at any academic level,for wedding expenses for that grandchild,to assist that grandchild in purchasing a primary residence, to assist that grandchild in purchasing a business, or to assist that grandchild in entering a trade or profession. In determining the amount ofprincipal to be disbursed,my trustee shall take into consideration any other resources available to such grandchild. C. Upon such grandchild reaching age twenty-five(25),the tiust for such grandchild shall terminate and my trustee shall distribute to such grandchild all of the trust assets remaining on hand. D. If a grandchild of mine dies before reaching age of twenty-five(25), survived by issue,my trustee shall distribute the trust principal to such deceased grandchild's then living issue, per stirpes. E. If a grandchild of ranine dies before reaching age twenty-five (25), and is not survived by issue, my trustee shall distribute'the trust of that grandchild to the other then Iiving issue of my deceased child. SEVENTH: TRUSTEE'S JUDGMENT FINAL. The judgment of the trustee as to the amount of payments or applications of principal or income pursuant to this Paragraph shall be final and conclusive on all persons interested,or who may become interested,in the trust estate. On making any payments or applications of principal,the trustee shall be fully released and discharged from all further liability or accountability. EIGHTH: SPENDTHRIFT PROVISION. No beneficiary ofany trust created hereunder shall have any right or power to sell,assign,convey,mortgage,pledge,anti ipa ,hypothecate,or otherwise 4 AW +NCE G. GBE S JAMMILLS1wi9beislaw.wil July 19,1999 dispose of any right, title,or interest that the beneficiary may acquire in the income or principal of the trust estate until the income or principal has actually been paid over to the beneficiary by the trustee. Nor shall the income or principal of the trust estate,or any part of it,or any interest of any beneficiary under this Will be liable for, or to any extent subject to, any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive or withdraw assets of any such trust estate,either principal or income,for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors of the beneficiary. Any right of receipt or withdrawal shall be suspended and may not be exercised by any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry of a final order of discharge of the beneficiary as debtor. NINTH: RULE AGAINST PERPETUITIES.Notwithstanding anything in this Will to the contrary,I direct that no trust created hereunder shall continue for a period longer than permissible under my domiciliary state's Rule Against Perpetuities,and upon the expiration of such period,each such trust shall terminate and the assets thereof shall be distributed outright to those persons then in being who would be entitled to receive the trust principal from that trust at the time of the termination specified. TENTH: JOINING OF TRUSTS.If at the termination of any trust created under this Will any part of the trust principal is to be distributed to a person who shall then be the beneficiary of any other trust created under this Will,I direct that such person's part of the trust principal be added to his or her trust, to be administered and distributed as an integral part thereof. ELEVENTH: POWERS OF ADMINISTRATION. I confer upon my executors and upon any trustee serving under this Will all powers granted to fiduciaries under the laws of the Commonwealth of Pennsylvania, whether my estate is administered in the Commonwealth of Pennsylvania or elsewhere. In addition to the powers granted by law,I authorize my executors or other legal representatives of my estate and any trustee serving under this Will: A. To accept additions to my estate or to any trust under my Will from any source. B. To acquire the remaining undivided interest in property of my estate or trust in which my executor,or trustee, in fiduciary capacity, holds an undivided interest. C. To invest and reinvest the assets of my estate or any trusts created under this Will in securities or in real or personal property, whether within or outside of Pennsylvania or the United States,without the need for diversification as to kind or amount and without being limited to investments authorized by law for fiduciaries. More specifically, but not by way of limitation, I authorize and empower such executors or trustee to: 5 LAWRL(NCE G.t"ELS 1 JAMMILLSWigbelslaw.wil July 19,1999 1. Invest in discretionary common trust funds, mutual funds, investment trusts, unsecured obligations, stacks,bonds, and real estate. 2. Retain as long as such executors or trustee deem proper any real or personal property or any stocks, bonds, notes or other securities (including securities issued by my corporate fiduciary)which I own at my death or which are subsequently acquired. D. To effect and keep in force fire,rent,title,liability,casualty or other insurance to protect the property of the estate or trust and to protect the fiduciary. E. With respect to any property,real or personal,or any estate therein owned by my estate or trust,except where such property or any estate therein is specifically disposed of: 1. To take possession of, collect the rents from and manage the same. 2. To sell the same at public or private sale, and upon such terms and conditions, including credit;as to my fiduciary shall seem advisable. 3. To lease, mortgage, partition, or subdivide the same, even where the terms of such lease or mortgage shall extend beyond the administration of my estate or the term of any trust. 4. To abandon property which does not have sufficient economic value,in my executors' or my trustee's judgment,to make it worth protecting. 5. To repair or improve the same. 6. To grant options for the sale of same for a period not exceeding six(6) months. F. With respect to any mortgage held by the estate or trust, to continue the same upon and after maturity, with or without renewal extension, upon such terms as the fiduciary deems advisable,or to foreclose,as an incident to collection of any bond or note,any mortgage securing such bond or note, and to purchase the mortgaged property or acquire the property by deed from the mortgagor in lieu of foreclosure. G. To employ any bank or trust company incorporated in the state of my domicile, any national bank located in the state of my domicile or any private banker duly authorized to engage in business in the state of my domicile as custodian of any stock or other securities held as fiduciary,and the cost thereof, except in the case of corporate fiduciary, shall be a charge upon the estate or trust. H. To cause any stock or other securities to be registered and held in the name of a nominee. 6 LAW i NCE G.WI ,LS JAM\WILLSIwigbelslaw.wll July 19, 1999 1. In the case of the survivor of two or more fiduciaries, to continue to administer the property of the estate or trust without the appointment of a successor fiduciary. J. As substitute or successor fiduciary,to succeed to all of the powers,duties and discretion of the original,fiduciary, with respect to the estate or trust, as were given to the original fiduciary. K. To contest,compromise or otherwise settle any claim in favor of the estate,trust or fiduciary or in favor of third persons and against the estate,trust or fiduciary,or to submit the same to arbitration,without judicial approval. L. With respect to any shares of stock or other securities owned by my executors or by any trustee: 1. To.vote or refrain from voting, in person or by proxy,discretionary or otherwise,such shares of stock or other securities. 2. To pay calls, assessments and any other sums chargeable or accruing against or on account of shares of stock,bonds,debentures or other corporate securities,whenever such payments may be legally enforceable against the fiduciary or any property of the estate or trust or the fiduciary deems payment expedient and for the best interests of the estate or trust. 3. To sell or exercise stock subscription or conversion rights, participate in foreclosures, reorganizations, consolidations, mergers, or liquidations and to consent to corporate sales, leases and encumbrances. M. To execute and deliver agreements,assignments,bills of sale, contracts,deeds, notes, receipts and any other instruments necessary or appropriate for the administration of the estate or trust. N. In the case of a trustee,to hold the property of two or more trusts or parts of such trusts created by the same instrument as an undivided whole without separation as between such trusts or parts,provided that such separate trusts or parts shall have undivided interests and provided further that no such holding shall defer the vesting of any estate in possession or otherwise. O. To make distribution in cash,in kind valued at fair market value of the property at the date of distribution,or partly in each,without being required to make pro rata distributions of such property. P. To pay all reasonable and proper expenses of administration from the property of the estate or trust, including any reasonable counsel fees which the fiduciary may incur. ccs 7 LAWREN E G.WIG S JAMMLLS\wigbelslaw.wii July 19,1999 Q. To employ and remunerate agents to perform necessary services for the estate or for any trust created thereunder such as, but not limited to, accountants, attorneys, investment advisors, actuaries, appraisers and custodians. R. To borrow in the name of my estate or trusts from themselves or others and secure such loans by mortgage, note, or pledge, at prevailing rates of interest. S. With regard to any business enterprise which l may own or possess an interest in at the time of my death,whether incorporated,unincorporated, or operated as a sole proprietorship or partnership: 1. To retain all or any portion of the business and continue to operate the same for so long as my executors or trustee shall deem advisable; 2. To sell all or any portion of the business,at such time and on such terms and conditions(including credit),as my executors and trustee shall deem advisable. My executors and trustee may sell the business to any person, including a person interested in my estate or a fiduciary serving hereunder. 3. To control, direct or manage the business; vote any corporate shares; select,hire and compensate,or discharge employees,directors and officers of the business;serve on the board of directors of the business; retain and compensate experts to advise my executors or trustee concerning the management or disposition of the business; 4. To recapitalize or reorganize the business; invest additional sums of money in the business; 5. To participate in or consent to any merger,consolidation,reorganization, dissolution or liquidation of the business; 6. To account for the business as an entity separate from my estate or trust. In this regard,my executors or trustee shall be authorized to retain earnings in the business in conformity with sound business practice. 7. l exonerate my executors and my trustee from liability for any loss resulting from the retention and/or operation of any business enterprise unless such loss shall result from the executor's or trustee's gross negligence or willful misconduct. T. To claim administrative expenses of my estate either as income tax deductions or as estate tax deductions, in my executor's sole discretion, without regard to whether such expenses are payable from income or principal, and without the necessity of making adjustments or reimbursements between principal and income or among the property interests of the various beneficiaries of my estate. I exonerate my executors from-any4iabili rising from the claim of a 8 w> E :wzc jLS JAMMILLSWgbelslawmil July 19,1999 beneficiary of my estate whose entitlement under the terms of my Will has been diminished by my executors' elections. U. To execute, file and deliver proofs of claim or receipts required to collect all policies of life insurance on my life which name my estate or any trust created hereunder as beneficiary; elect any optional modes of settlement available under such policies;receive,administer and distribute the proceeds of such policies in accordance with the dispositive provisions of this Will. The receipt of my executor or my trustee shall constitute full acquittance to any insurance company for policy proceeds paid. V. To terminate and distribute outright to the income beneficiaries thereofthe assets of any trust which, in the opinion of my trustee,has become so small that it is uneconomic and not in the best interests of the trust beneficiary or beneficiaries to continue. W. To allocate, in their sole and absolute discretion, any amount of the exemption from generation skipping taxes allowed under Internal Revenue Code, Section 2631(a),to property of which I am the transferor,including property transferred during my lifetime to which no allocation has previously been made,without the necessity of making adjustment or reimbursement to any person or trust as a result of such allocation. X To combine trusts having substantially identical terms and with the same beneficiary or beneficiaries, whether created under the terms of my Will or my spouse's, to be administered and distributed as a single trust. Y. To join with my surviving spouse or the executor of my Will in the execution and filing of 1. A joint income tax return for any period prior to my death for which I have not filed a return and to agree as to the apportionment of any joint tax liability. 2. A gift tax return on gifts made by my surviving spouse and to consent to treat such gifts as being made one-half(1/2)by me, for any period prior to my death. Z. In the event that any of my tangible personal property is donated to a charitable organization(s)then my fiduciary is instructed to use the value of said donation(s)as an inheritance tax deduction for any inheritance tax return which may be required to be filed as a consequence of my death. TWELFTH: DISTRIBUTION TO MINORS AND PERSONS UNDER DISABILITY. Except as otherwise provided for herein, if any of my Estate or trust principal or income shall vest'in absolute ownership in a minor,an incompetent,or who in the fiduciaries'.judgment is incapacitated,my executor or trustee shall have the authority, in my executor's or trustee's discretion, and without court authorization,to make distributions or payments in any one or more of the following ways:(1)directly to the beneficiary;(2)directly to the creditor in payment of the debts or e ,L xpeFiary;(3) nses of the benefi 4-t- 4�_, � 9 LAWRENCE G.WIGBEV JAM\W1LLS\wi§bels1aw.wil July 19,1999 to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors,including to my fiduciaries in that capacity;(6)to apply part or all of the beneficiaries property for the beneficiaries health,education,maintenance, support or welfare; or(7)to any other person who shall have the care and custody of the person of the beneficiary. My executor or trustee shall be entitled to be paid at the same rate as testamentary trustees under the state law of my domicile for the holding and managing of property pursuant to this Article of my Will. My executor shall account in the same manner as trustees and shall not be required to render or file annual accounts with respect to the properties so held and administered for such beneficiaries. Nothing contained in this Article shall operate to suspend the absolute vesting of the share of any such beneficiary of my estate or any trust. Undistributed income may be accumulated and may from time to time be added to principal. THIRTEENTH: PAYMENT OF DEATH TAXES. My estate, inheritance, succession, transfer or other death taxes shall be paid as follows: A. If my Wife shall survive me, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority,whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes,be paid, without apportionment, out of my residuary estate established under Paragraph A of Article FOURTH of this Will. B. However,if my Wife shall survive me,and validly disclaims a portion or all of my estate, I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority,whether foreign or domestic,in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes,be paid,without apportionment,first from that part of my estate which passes under the Credit Trust in Article FOURTH of this Will. C. To the extent that the part of my estate passing under the Credit Trust in Article FOURTH shall not be sufficient to pay such taxes,I direct that the balance of such taxes shall be paid from the Marital Trust in Article FOURTH without apportionment D. If my Wife shall not survive me, I direct that all such taxes shall be paid from my residuary estate without apportionment. E. However, the aforesaid notwithstanding, if, at the time of my death, I am the beneficiary of a qualified terminable interest property (QTIP) trust, and the principal of that trust is includible in my gross estate for tax purposes, it is my direction,pursuant to the provisions of Internal Revenue Code, Section 2207A, that my executor or the trustee of such trust withhold from the shares of the remaindermen of such trust an amount by which the estate tax in my estate exceeds the amount of the estate tax which would have been payable had the trust property not been included in my estate for tax purposes. _ 10 LAWRENICE G.WI LS JAMMI LMwidbelslaw.wil July 19,1999 FOURTEENTH: PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purpose of this Will,in determining whether a person has survived me or another person,(I)my spouse shall be deemed to have survived me(subject to the following paragraph)unless it unmistakably appears by proof that she predeceased me; and (2) in all other cases, a person shall not be deemed to have survived me or another person if he or she dies within thirty(30)days of my death or of the death of the other person. If my spouse does not actually survive me but is deemed to survive me under,the preceding paragraph, and if the property passing to my spouse under Article FOURTH shall result in any federal estate tax liability in my spouse's estate,then Article FOURTH shall be interpreted as if my spouse had disclaimed the smaller of the following amounts: (1)the largest amount, if any,of my residuary estate that would result in no federal estate Iiability tax in either of our estates;or(2)the largest amount,if any, needed to equalize the federal estate tax liability in each of our estates. FIFTEENTH: APPOINTMENT OF EXECUTOR. I nominate and appoint, ANDREA WIGBELS STEWART and JEFFREY LAWRENCE WIGBELS, co-executors of this, my Will. If ANDREA WIGBELS STEWART shall fail to survive me, shalt decline to act,or having qualified shall,for any reason thereafter,cease to act,I nominate and appoint LYNETTE DARYL WIGBELS, as successor executor in her place. If JEFFREY LAWRENCE WIGBELS shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint LAWRENCE GERRARD WIGBELS,III,as successor,executor in his place. SIXTEENTH: APPOINTMENT OF TRUSTEES.I nominate and appoint,CAROL SMITH WIGBELS, ANDREA WIGBELS STEWART and JEFFREY LAWRENCE WIGBELS, as the initial co-trustees of any trusts created under this Will. If ANDREA WIGBELS STEWART shall fail to survive me, shall decline to act, or having.qualified shall, for any reason thereafter, cease to act, I nominate and appoint LYNETTE DARYL WIGBELS, as successor co-trustee in her place. If JEFFREY LAWRENCE WIGBELS shall fail to survive me,shall decline to act,or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint LAWRENCE GERRARD WIGBELS,III,as successor co-trustee in his place. In regard to the above nomination of co-trustees, the following shall apply: A. A co-trustee may at any time or from time to time by instrument in writing executed by the co-trustee and delivered to the other co-trustee, delegate to the other co-trustee all of the powers conferred on or otherwise vested in the co-trustees jointly; provided, however, that no discretionary power may be delegated to a co-trustee who is otherwise prohibited from exercising such power under other provisions of this instrument.The written instrument evidencing an exercise of this right of delegation shall contain a statement as to the period of time during which the delegation shall be effective. On the expiration of the delegation period,the co-trustee shall be restored to their original position in the administration of the trust estate. A co-trustee executing a delegation of powers as described shall incur no liability or responsibility whatsoever for any loss or.other consequence to the trust estate that may result from any action or inaction of the co-trustee during the period that the delegation of authority is in effect. 11 LAW NCI;G. I B S JAMWILLSW§belslawmil July 19,1999 B. Any co-trustee may resign from the position of trustee by executing a written resignation and delivering it to the other co-trustee,and the successor co-trustee. The date of delivery of the resignation shall be the effective date of the resignation. No court action or other proceeding shall be necessary for the resignation of a co-trustee. C. A person shall be disqualified from acting as a trustee(1)if found by a court of competent jurisdiction to be incapacitated; or (2) if, on receipt of a written request from an adult beneficiary or a co-trustee or successor co-trustee of the trust for a written certification from a qualified physician that upon examination the physician finds the person mentally or physically capable of properly handling his or her business affairs, the person does not obtain a written certification within thirty(30)days after receipt of the request. D. Every title, estate,right,authority and discretion vested in or conferred on any initial co-trustee under this Will shall likewise become and be vested in and may be exercised by any successor trustee. E. No co-trustee who is a beneficiary hereunder shall ever participate in (1) the exercise of,or decision not to exercise,any discretion to pay income or principal to or to apply income or principal for the benefit of,any beneficiary(including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income), (2) the determination whether a beneficiary is disabled, (3) the decision to terminate any trust hereunder, (4) the exercise of discretion to allocate receipts or expenses between principal and income, (5) decisions to exercise tax options or (6) the selection of the property to be allocated to the marital deduction trust. SEVENTEENTH: LIABILITY OF TRUSTEE AND EXECUTOR. My executor and trustee shall not at any time be liable for mistake of law or of fact,or both law and fact,or errors of judgment, nor for any loss coming to any beneficiary under this Will,or to any other persons,except through actual fraud or willful misconduct on the part of the executor or trustee. My executor or trustee may,from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments,allocations,and disbursements,and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. EIGHTEENTH: INTERPRETATION. A. Terms. Throughout this Will I direct that the term "give" shall be deemed to include the term "bequeath" or"devise"when appropriate. B. Bond Not Required. I direct that no executor, trustee or other legal representative of my estate shall be required to furnish any bond or other security in any jurisdiction. C. Will Not Contractual. My spouse and I are executing Wills at approximately the same time, in which each of us is the primary beneficiary of the Will of the other. These Wills are not being executed pursuant to any contract to make a Will or any co tr t not to revoke a Will. The 12 AW CE G.Wf"BEL JAMMI LLS\wigbelslaw.wil July 19,1999 Will of each of us is revocable at any time,whether before or after the death of the other spouse,at the sole discretion of the spouse making the Will. D. Successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms"executor"and"trustee"shall be construed to mean any person acting as my executor,trustee, or administrator with will annexed,as the case may be. E. Number and Gender. If required by the context of this Will,singular language shall be construed as plural,plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine,or neuter. F. Headings. All headings used in this Will to describe the contents ofeach article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. G. Governing Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of fourteen (14) typewritten pages, the first thirteen (13) of which bear nay signature in the margin for the purpose of identification,this day of2000. LA RENC G.WXGBE ,Testator Signed,sealed,published and declared by the above-named Testator,LAWRENCE G.WIGBELS, as and for his Last Will and Testament,in the sight and presence of us,who,at his request,in his sight and presence and in the sight and presence of each other,have hereunto subscribed our names as witnesses. Address CD�# U"W Address N, rill-r4;<<� 13 JAlM19ViLL5Nw@belslaw.wi1 July 19, 1999 COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND 1, LAWRENCE G. WIGBELS, THE TESTATOR, WHOSE NAME IS SIGNED TO THE 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 FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND, ACKNOWLEDGED#3EFORE ME BY LAWRENCE G. WIGBELS,THE TESTATOR,THIS DAY OF Jaj-,4�!� 2000. I I 11FIRENCE G.WIG dv(LS,'restator rotary Public Notarial Seat Deborah L.Brenneman,Notary Public COMMONWEALTH OF PENNSYLVANIA Camp Hill Boro,Cumberland County : SS: My Commission Expires June 18,2002 COUNTY OF CUMBERLAND Member,Pennsyl-vanta Association of Notaries WE, ZkA� 0 AND C A. SA-CL`Lt I- -, THE WITNESSES WHOSE NAMES A"(31YED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LA POSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL AND TESTAMENT;THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT 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 THE TIME EIGHTEEN(18)OR MORE YEARS OF AGE,OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS, DAY OF , 2000. rss INUTARY PUBLIC Notarial Sent Deborah L.Brenneman,Notary Public Camp Hill Boro,Cumberland County 0( My COMM'SS'On Expires June 1&,2002] Membur,-Pe—nn s y 7t -ania—Assocjaiion of Notaries