HomeMy WebLinkAbout12-01-14 � 1505610105
EX(02-11)(FI): �
REV���OO ( OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
Bureau of Individual Taxes °`�"�T�`"u`p`�`�u` County Code Year File Number
POBOX28o6oi INHERITANCE TAX RETURN �� ��
Hamsburg PA i'7i28-o6oi RESIDENT DECEDENT ,�j��
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
04/02/2014 10/24/1923
DecedenPs�ast Name Suffix DecedenYs First Name M�
Masiand David S
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M�
Masland ' 'Elizabeth
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
o�s-Zo-ssso REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
('� 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
p 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
C� 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
J Oszustowicz/E Masland ' (717)243-7437
I�iISTER OF WI�USE ONLY
��_ � � �
� � � � �
�
First Line ofAddress r'? � � �-�j � �
104 S Hanover St. '�i, 1 r�, H Y,.� �
. n '° �r� c:�
r
Second Line ofAddress •
.' j, 7 C�
� �� <:✓ ._� �-�.,y -�"i
r1 �
' `' "' DATE FILED �� �
City or Post Office State ZIP Code ""�
� l _� r... �
'Carlisle PA 17013 ���� �� � ,�
_ V-t ..,.�
CorrespondenYs e-mail address:jOhI10 cariislepalaw.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 r resentative is based on all information of which preparer has any knowledge.
S1;�(JPaTURE OF PERSON RESPONSIBLE FOR FILING RETURN �... � DATE
L�� C� ' E-�+�"GG_. Z I
ADD
104 S Hanover St., Carlisle PA 17013
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 150561�1�5 1505610105 J
�C�
J 1505610205
REV-1500 EX(FI) DecedenYs Social Security Number
oeceaenc�s Name: David S Masland
RECAPITULATION _
1. Real Estate(Schedule A). ............................................ L
2. Stocks and Bonds(Schedule B) 2. 876,138.70
.......................................
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. 264,131.85
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 682,932.36
8. Total Gross Assets(total Lines 1 through 7)............................. 8. 1,823,202.80
9. Funeral Ex enses and Administrative Costs Schedule H 9. 17,173.69
p ( )...................
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............... 10. 5,402.47
11. Total Deductions(total Lines 9 and 10).............................. ... 11. 22,576.16
12. Net Value of Estate(Line 8 minus Line 11) .............. ................ 12. 1,800,626.70
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) ... .......... ........... 13.
14. Net Value Sub'ect to Tax Line 12 minus Line 13 ............. 14. 1,800,626.70
1 � ) ...........
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or _ _
transfersunderSec.9116 1,800,626.70 15
(a)(1.2)X.0 0 0.00
_
16. Amount of Line 14 taxable
at lineal rate X.0_ �6•
17. Amount of Line 14 taxable _
at sibling rate X.12 17. _ _
18. Amount of Line 14 taxable ,
at collateral rate X.15 ' �8• ' _ '
19. TAX DUE ........................• ...................... 19. ' 0.00 '
.......... _ _
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
S1de 2
L 1505610205 1505610205 J
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
David S Masland
- --- - — __ --- -- -
STREET ADDRESS
205 Heisers Lane
-- -- _—_ -- - - __
_ ---_ _ __—_ __- __ __
CITY � STATE �ZIP
Carlisle PA � 17015
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A.Prior Payments __ _—__
B.Discount
—_ __ __ _
Total Credits(A+B) (2)
3. Interest
(3)
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)
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.......................................................................................... � �
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 Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................................. ❑ �
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death?.............. ❑ �
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
containsa beneficiary designation? ........................................................................................................................ � ❑
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 decetlent'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 decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined,
under Section 9102,as an individuai who has at least one parent in common with the decedent,whether by biood or adoption.
REV-1503 EX+(8-u)
�`i 9°�``pennsylvania SCHEDULE B
(� DEPARTMENTOFREVENUE STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
David S. Masiand 21-14-0584
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VAIUE AT DATE
NUMBER DESCRIPTION OF DEATH
1' Morgan Stanley Brokerage Account 410-893064(See Attachment B1) 874,679.18
2 Accrued interest and dividends on item 1 1,459.52
TOTAL(Also enter on Line 2, Recapitulation) $ 876,138.70
If more space is needed,insert additionai sheets of the same size
REV-15o8 EX+(08-12)
� SCNEDULE E
�� � �' pennsylvania
DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX REfURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
David S Masland 21-14-0584
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. Orrstown Bank Checking Account#108005703(See attachment E1) 73,157.95
2 Accrued interest on item 1 3.11
3 2008 Buick Lucerne 9,403.00
4 2007 Cadillac DTS 11,106.00
5 Susquehanna Bank CD#290001737 (See attachment E2) 64,089.13
g Susquehanna Bank CD#290003960 69,456.54
7 Susquehanna Bank CD#290005071 36,916.12
TOTAL(Also enter on Line 5, Recapitulation) $ 264,131.85
If more space is needed,use additional sheets of paper of the same size.
RuV-1510 EX+ ;03-09)
�i r� pennsylvania
SCHEDULE G
DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND
INHERITANCETAXR�ruRN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
David S Masland 21-14-0584
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 DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
ITEM INCLUDE TNE NAME Of TNE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND
NUMBER THE DATE OF TRANSFER. ATfACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABIE) VALUE
i. Morgan Stanley IRA Acct#410-894700(See Attachment G1) 682,932.36 100 682,932.36
Transferred to wife Elizabeth Masland 9/14
TOTAL(Also enter on Line 7, Recapitulation) $ 682,932.36
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+ (08-13j
`''�� pennsylvania SCHEDULE H
� �
' DEPARTMENT OF REVENUE FU N E RAL EXP E N SES AN D
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
David S Masland 21-14-0584
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES;
i' Hoffman Roth Funeral Home Carlisle, PA 11,767.24
2 Baughman Memorial Work-grave marker and engraving 1,651.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 0.00
Name(s)of Personal Representative(s)
Street Address -------
City_.___..._—...--- ------...._----_--._...._—_........._----_....__State-----ZIP__......_---____......_--
Year(s)Commission Paid:__ _ ----.---------------
2,500.00
2. Attorney Fees:
3. Family Exemption: (If decedenYs address is not the same as claimant's,attach explanation.)
Claimant ------
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees; 860.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
7� Cumberland County Law Journal-Advertising 75.00
s The Sentinel-Advertising 116.20
s Deluxe Check 16.75
�o AAA-car transfer fees 33.00
11 Commonwealth of PA -car transfer fees 154.00
TOTAL(Also enter on Line 9, Recapitulation) $ 17,173.69
If more space is needed,use additional sheets of paper of the same size.
Rc.V-1517.F..X+{12-17)
�__ � SCHEDULE I
�� pennsylvania
DEPARTMENTOFREVENUE DEBTS OF DECEDENT,
� INHERITANCE TAX REfURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
David S Masland 21-14-0584
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• Thornwald Home-Nursing Home 4,707.22
2 Home Instead Senior Care-CNA care 607.55
3 Cumberland Goodwill Fire Rescue EMS $����
TOTAL(Aiso enter on Line 10, Recapitulation) $ 5,402.47
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(O1-10)
���� ° pennsylvania SCHEDULE ]
DEPARTMENT OFREVENUE
INHERITANCE TAX REfURN BE N E FICIARI ES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
David S. Masland 21-14-0584
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(5)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1. Elizabeth Masland 205 Heisers Lane,Carlisle PA 17015 Spouse 100%
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:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
� �-f-fqcl-,rr,�,rr1- $ 1
pav� d Masland
Estate Valuation
Date of Death: 09/02/201� �'r '� ^ O�$� Estate of; Hasland
Valuation Date: 04/02/2019 Account: 410-893069
Procassing Da[e: 04/16/201a Report 7`ype: Date of Death
Number of Securities: 32
File ID: Masland I10-693069
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
1} 3G416.18 Cash (CASH) 34,d16,18
2) 1a3 ABB07�r LABS (002824100; ABT)
COM
New York Stock Exchange
OA/02/2014 38.6A000 38,0'l000 H/L
38.355000 5,989.77
3) 143 ABBVIE INC (ABBV)
COM
Naw York Sl;ock Bxchange
64/02/2014 53.C1000 51.99000 H/L
52.700000 7,536.10
4) 150 AMERICAN EXPRESS CO (025816109; AXP�
COM
New York Stock Exchange
OA/02/2019 91.09000 40.13000 N/L
90.610000
Div: 0.230000 Ex: 09/02/2014 Rec: 04/04/2014 Pay: 05/49/2014 + 0.230000
90,690000 13,626,00
51 306 CORNING INC (219350105; GI,WI
COM
New York Stock Exchange
09/02/2014 21.99000 20.90000 H/L
21,185000 6,982.61
6) 765 INTEL CORP (458190100; INTC)
COM
The NASDAQ Stock MarkeC LLC
09/02/2019 26.05000 25.64000 N/L
25.8A5000 19,771.d3
7} 5300 SUSQUEHANNA DANCSHARES INC PA (869099101; SUSQ)
COM
9'he NASDAQ Stock Market LLC
09/02/2019 11.65000 11.47Q00 H/L
11.560000 61,268.00
8) 932 WBTNGARTEN RLTY INV3 1998741103; WRI}
SH BEN INT
New York Stock Exchange
04/02/2014 30.53000 30.13000 H/L
30.3300U0 13,302.56
9) 795 VANGURRD WORLD FAS (92204A876; VPU)
UTILITIES ETF
NYSE Arca EWities Exchanqe
09/02/2019 90.11000 89.48000 H/L
89.795000 71,3B7.03
l0) 1919.724 DAVIS NY VL�NTURL� FD INC (239080302; NYVCX)
CL C
Mutual Fund (as quoted bY NASDAQ)
09/02/20�9 40.65000 MkC
d0.650000 77,833.53
111 615.226 LEGG MHSON GLOBAL ASSET MMG TR (524686615; LMVTX)
CLEAR➢ VL TR C
Mutual Fund value3 r6pOrted t0 NASDAQ
09/02/2019 61.22600 Mkl'
61.220000 37,664,1�
Page 1
This raporl wns producad with EstateVal, a product of Sstate Valuations & Pricing Systems, 7nc. If you have questions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. IRevision 7.3.�)
Estate of: Kasland
Date of Death: 04/02/2014 Account: 430-893069
Valuation Date: 04/02/2014 Report Type: Date of Death
Processing Dete: 04/16/2019 Number of Securities: 32
Pile ID: Hasland 910-693064
Mean and/or Div and Int Secnrity
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DaCe oE Death: 04/02/201G Eatate of: Masland
Valuation Date: 04/02/2014 Account: d10-893064
Processing pate: 04/16/2014 Report Type: Date of DeaCh
Number of Securities; 32
File ID; Masland 410-893064
Shares Security Mean and/or Div and Int Security
or Par Descrigtion High/Ask Low/Bid Adjustmenta Accruals Value
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Page 3
This reporl was produced with EstateVal, a product of Estate Valustions & Pricing Syste�s, Inc. If you have questions,
please contact BVP Systems at (818) 313-6300 or www,evpsys.com. (Revision 7.3.1)
Estate of: Masland
ACcount: 410-893069
Date of DeaCh: 04/02/2014 Report 'PYPe� �re of Death
ValuaYion Date: 0a/02/2014 Number of SecuriCies: 32
Processing Date: 09/16/2014 FSIe ID: Maslend 410-893069
Mean and/or Div and Int Security
Sharea Security High/Ask Low/Bid
Adjustmenta Accruals Velue
or Par Description ------' '�—
____-----
301 25000 GOLDMAN SACHS BK USA NY (381A?JSQ6)
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—�-- -----
5879,679.18
$1,459,52
Total ValUe:
'foCal ACCrual:
Total; $876,�36.70
Paga A
This report was Pr pleasewcontactBEVPaSYstems�atc{616)�313t63001ortwwwsevpaYSCCOM•Sy�RevisionC7.3I1)Y�u �V� �esCions,
A�}-}A ehm�t E I
�v�d S Masland
�RRSTO�VN _ _ g
BANK �� �� o� �
A Tradition of Excellence
August 6,2014
John C Oszustowicz, Esq
104 S Hanover St
Carlisle, Pa 17013
Fax: 717-258-8379
Re: Estate of David S Masland
Social Security Number 145-20-4895
Date of Death 04/Q2/2014
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD TI�
FOLLOWING ACCDUNT WITH ORRSTOWN BANK:
CHECKIIVG ACCOUNT
Account No- 108005703
Account Type- 50+Interest Checking
Account Title- David S Masland
Date Opened- 11/08/2000
Joint Account(riame/date} No
Balance- $73,157.95
Accrued Interest $3.11
CHECKING ACCOUNT
Account No- 108802075
Account Type- Money Market
Account Title- David S Masland/Elizabeth s Masland
Date Opened- 03/31/2011
Joint Account(nazne/date) Yes /03/31/11
Balance- $197,354.63
Accrued Interest $10.81
Best Regards,
��.. /C ��'�
Lisa R. Kline
Deposit Processing Representative III
2695 Philadelphia Avenue • Chambetsburg, PA 17201
�„�,4 ,�� RE MaeladAcooinls Attacr�men�- Ez
_�_,�t�f��;:,� ,,,i. �potVid s Masland
2I - i�- oss�
�NY �Y� I-ie� y �°g°ut
From: Na�ta.t�ok�suaqueharx�e.net S�M: 5NdT01412�1 PM
To: johno�carisiepelsw.com
Cc: f�na.Geesarrran�susquehanna.net
Subject: F�Masland Accounts :
Digital Signature is VALD
Good Afternoon 1ohn, .
Below is the information �ou have requested regarding Mr. and Mrs. Masland's accounts:
David & Elizabeth Masland & John O.
• Money Mark — Batance $1,007.03 DOD Balance $1,006.99
_��.
�"David Masland & lohn O. (POA) ,
%�
• Certificate of Deposits: �
e 290001737—Current Balance $64,127.33 DOD Balance $64,089.13
��: 290003960—Current Balance $69,526.74 DOD Balance $69,t156.54
c� 290005071—Current Balance $36,947.47 DOD Balance $36,916.12
David & E iz d &lohn O.
• Certificate of Deposit 290001739—Current Balance $69,021.39 DOD Balance $68,865.64
David & Elizabeth Masland
• Certificate of Deposit 290002819—Current Balance $141,317.00 DOD Balance $$141,079.32
Feel free to contact me with any additional banking needs or if you have any questions. Have a great weekend!
Nathan L, Cook
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Drivetrain:FWD Transmission:Automatic
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Country of Origin:United SWtes Country of Assembly:United States
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City 16/Hwy 25/Comb 19 MPG
Doors:4 Engine:V6,3.8 Liter
Drivetrain:FWD Transmission:Automatic,4-Spd
w/Overdrive
EPA Clau:Large Cars Body Style:Sedan
Country of Origin:United States Country of Assembly:United States
___ __ _ __ _ _ _ _
Your Configured Options
ou�vre�selec0ad optlons,hased on rypca�eqWpmenc for aris car.
', /Opt1a5 tlWt you added while confguring thls Car.
Engine Comfort and Convenience ' Seats
V6,3.8 Liter Alr CondiGoninq Power Seat
Transmission Power Windows Wheels and Tires ,
Automatic,4-Spd w/Overdrtve Power poor Laks Alloy Wheels .
Drivetrain Cruise Control
FWD Sbaering
Braking and Traction Powe►Steering
T2cdon Control lllt Wheel
ABS(4-Wheel) Enterlainment and Instrumentation
AM/FM Stereo
MP3(Single Dlsc)
OnStar
; Safety and Security
; Dual Alr Bags
Side A1r Bags
__. _ _ _ _
_ _ _ _
Glossary of Terms
Tip:
IGellep&ua Book�7rada-in Value-This fs tfie amamt you on expect to recNve when you trade in
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m��S������� m�a�������W���� appropriately.Consider having
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Estate Valuation �I , ��� ��Ql�
v
Date of Death: OA/02/2019 Estate of: Masland
Valnation Date: 04/02/2014 Account: 910-899700
Processing f�te: 04/69/2019 Report Type: Dal•e oE Death
Number of Securities; 28
Pile cD: Maslend XRA 410- 899700
5hares Security Mean and/or �iv ana inc securicy
or Par Description High/Ask Low/Bid Adjustments Accruals Value
1) 31591.85 Cash (CASH) 31,591.85
2} 1652 ACNB CORP (ACNB)
COM
OTC Hulletin Board
09/62/2014 18.73960 I8.28000 H/I,
18.509800 30,578,19
3) 903 FULTON FINL CORP PA {360271100; FULS}
COM
The NASDAQ Stock Market LLC
04/02/2014 12,87000 12.59000 H/L
12.730000 11,�95.19
Div: 0.08 Ex: 03/28/2019 Rec; 04/O1/2014 Pay: 04/15/201A �z.z9
4) 0800 GENHRAL SLECTRIC CO (369604103; GE)
COM
New York Stock Exchange
09/02I201A 26.06000 25.87000 H/L
25.965000 129,632.00
Div: 0.22 Ex: 02l20/2014 Rec; 02/2A/2019 Pay; 64/25/2014 1,056.00 .
5) 450 ORRSTOWN FINL SVCS INC (ORRF)
COM
The NASUAQ SCock Market LI,C
04/02/2014 16.32000 15.85000 H/L
16.065000 7,238.25
6) 500 SUSQU6HANNA BANCSHARES INC PA (869099101; SUSQI
COM
The NASDAQ Stock Market LLC
Od/02/2019 11.65000 11.47000 H/L
11.560000 5,780.00
7? 1750 TECO ENSRGY INC (872375100j TE)
COM
New York StoCk Exchanqe
09/62/2014 17.1C000 16.95000 H/L
17.095000 29,828.75
8) 475 HANCOCK JOHN FINL OPPTYS FD (409735107; BTO1
SH BEN INT NEW
New York SCock Exchanqe
- 04/02/2014 29.A9000 29.24000 H/L
24.340000 11,561,50
9) 595 VANGUARD WORLD FDS 192204A676; VPSJ)
UTILITIBS S7'F
NYSE Arca EquiCies Exchange
04/02/2014 90.11000 89.46000 H/L
89.795000 53,428.03
10) 266.679 DAVIS NY VENTI7R6 FD INC (239080302; NYVCX)
CL C
Nutual Fund (as quoCed by NASDAQ)
04/02/201d G0.65000 Mict
40,650000 10,840.50
11) 816.496 LEGG MASON GIABAL ASSET t9�1G TR (52A686615; LMVTX)
CLBARB VL TR C
Mutual Fund values reyorted to NASDAQ
04/02/2014 61.22000 Mkt
61.220000 49,985.89
12) 20000 AMBRICAN GXPRHSS CENTURION DK (02586TUT9)
Tnteractive Data Corpozation
DTD: 07/15/2009 Mat; 07/15/2014 3.058
09/02/2019 100.75850 Mkt 20,151.70
100.758506
Tnt: O1/15/2014 to 04/02/2014 128.68
Note: Put Option on DOD
Page 1
This report was produced with BstateVal, a product oE Eatate Valuations & Pricing Sysceme, Inc, IE you have questions,
glease conCacC EVP Syetems at (818) 313-6300 or www.evpsys•com. (Revision 7.3.1)
Date of Death: 04/02/2019 EstaCe of; Masland
Valuation Date: 09/02/2019 Account: 910-849700
Processing Date: 09/09/2019 Report Type: Date of Death
Number of Securil-ies: 28
File ID: Masland TRA 430- 899700
Shares Security Mean and/or Div and Int Socurity
or Par Description Hiqh/Ask Low/aid Adjustmenta Accruals Value
131 20000 BMW BK NORTH At�3R OTAH (05568P3A3)
Interactive Data Corporation
tYl`D: 04/12/2013 Mat: 10/13/2015 0.658
OA/02/2014 100,08120 Mkt
100.081200 20,01G.24
Int: 10/12/2013 to 09/02/2014 61.26
Note: Put Option on DOD
14) 20000 HMW 9R NORTH hMER UTAH (05568PZQ3)
2nteractive Data Corporation
DTD; 11/12/2010 Mat: 11/12/2015 28
09/02/2019 102.34980 Mkt
102.3A4800 20,46d,96
Int: 11/12/2013 to OA/D2/2019 159,52
Note: Put Option on DOD
15) 10000 BANK SARODA NEW YORI( N Y (460b2AFB0}
Interactive Data Corporation
IY1'D: 01/17/2019 Mate O1/17/2011 1$
0�/02/2019 99.80750 Mkt
99.807500 9,960.75
16) 10U00 BARCI.AYS DK DEL (06740KHG1) ,
Interactive Data Corporation
DTD: 09/09/2009 MaC: 09/09/2014 9.15�
OA/02/2019 101.13200 Mkt
101,132000 10,113.20
, Int: OS/09/201A to 09/02/2014 20.71
Note: Put Option on DOD
17) 20000 CITIBAAIK NATIONAL ASSOCIATION (1�312QQF9)
Interactive UaCa Corporation
DTD: 12/16/2009 Mat: 12/16/2014 3.058
04/02/2014 101.73�30 Mkt
101.739300 20,396.86
Int: 12/16/2013 to 09/02/2a14 178.62
Note: Put OpCion on DOA
18) 30000 CITIBANK NA'tIONAL ASSOCIATION (17312QRK7}
Interactive Dal•a Corporation
ATD: 01/13/2010 Hat: O1/13/?.015 2.958
� 64/02/2014 101.82170 Mkt
101.821700 10,182.17
Int: O1/13/2014 to OA/02/2014 63.85
Note: Put OP�ion on DOD
' 19) 25000 FIRST BK HIGHLAND PR ILL (3191965C9)
Interactive Data Corporation
ATD: 06/03/2009 Mat: 06/03/2019 3.45b
OA/02/201d 100.4673� Mkt
100.46T300 25,116,63
InC; I2/03/2013 to 04/02/2014 283.56
Note: Put Option on DOD
ZO) 25000 G£ CAP RETAIL 9K DRAPBR UTAH i3b159CYB61
InteracCive Data Cozporation
DTD: 12/23/2010 Mat: 12/23/2015 2$
0�/02/2014 102.04330 Mkt
102.093300 25,510.83
Int: 12/23/2013 to D4/02/2014 �36.99
Note: Put Option on DOD
211 20000 GE CAP 8K INC RETAIL (36160TG75�
Interactive Data Corporation
�ra: o�ro6izoiz Mec: oiro6iaoi� a.osa
Od/02/2014 102.29810 Mkt
102,298100 20,959.62
Tnt: O1/06/2019 to 04/021201� 96.60
NoCe: Put Option on DOD
Page 2
This report was pzoduced with EstateVal, a product of Eatate Valuations & Pricing Systems, Ine. IE you have questions,
please contact SVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1)
Dale oE Death: 09/02/2019 Estate of: Masland
valuation Date: 04/02/2014 ACCount: 910-899700
Processinq Date: 09/09/2019 Report Type: Dttte o� Death
Number of Securities: 28
File ID: Masland IRA 410- 699700
Shares Security Hean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjuetments Accruals Value
22) 15000 GOLDHAN SACHS BK USA NY (38143ANA6)
Interactive Data Corporation
DTD: O1/18/2012 Mat: 01/19/2016 1,658
09/02/2014 101.53670 Mkt
10],536700 15,230.51
Int: O1/18/2019 to 04/02/2014 50.18
NOCe: Put Option on DOD
23) 20000 GOLDMAN SACHS BK USA NY (38143AV77)
InCeractive Data CorporAtion
D'PD: 11/21/2012 Mat: 11/21/2017 1.35g
OA/02/2014 99.90530 Mkt
99,905300 19,B61,06
Int: li/21/2013 to 04/02/2014 97.64
Note: Put ODCion on DOD
24) 15000 GOGDMAN SACHS SK USA NY �38197JDG4j
Interactive Data Corporation
lYfD: 04/1'!/2013 Met: OG/17/2017 0.85�
04/02/2014 98.76610 Mkt
98.766100 14,819.92
Int: 10/17/20]3 to 04/OZ/2019 58.34
Note: Put Option on DOD
25) 15000 GOGDMAN SACHS BK USA NY (38147JDN2)
Interactive Date Corporation
DTD: 09/17/2013 Mat; 04/18/201b 0.78
09/02/2014 99.75730 Mkt
99.757300 14,963,60
Int: 10/19/2013 to 09/02/2014 48.04
Note; PuC Option on DOD
26) 20000 ISRAL�L DISC BK N8W YORK N Y (465076GW11
Interactive Data Corpozation
DTD: O1/20/2011 Mat: O1/20/2016 2�
OA/02/2014 102.28300 Mkt
102.283000 20,956.60
27) 20000 STATE BK INDIA NEW YORK NY (856289J21)
Interactive DaCa Corporation
DTD: 12/21/2012 Mat; 12/2]/2017 1.28
09/02/2019 100.22290 Mkt
100.222900 20,0��.58
28) 25006 STATE BR INDIA NEMJ YORK NY (856269YT5)
Interactive Data Corporation
DTD: 03/29/2011 riat: 03/29/2016 2,46
04/02/2014 lOZ.905�0 Mkt
107..905400 25,726.35
ToL'al Value: 5680,d2A.93
ToCal Accrual: S2,507.C3
7'otal; $682,932.36
Page 3
This report was produced with BsCaCeVal, a product of Estate Valuationa & Pricing Syatems, Inc. If you have questions,
please contact Ln/P Systems aC 1818) 313-6360 or www.evpsys.com. (Reviaion 7.3.1)
t ��
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LAST WILL AND TESTAMENT
OF
DAVID S. MASLAND
I, DAVID S. MASLAND, of Cumberland County, Pennsylvania, do make, publish
and declare this as and for my Last Will and Testament, hereby expressly revoking all
wills and codicils made by me heretofore, and dispose of my estate as follows:
ITEM 1: I direct the payment of my just debts and funeral expenses, including a
suitable and proper grave marker, as soon as conveniently can be done following my
decease. If my wife disclaims any portion or all of the residuary estate, all such debts
and funeral expenses shall be paid from the portion of my residuary estate that my wife
disclaims
ITEM 2: I direct that all State and Federal Transfer Inheritance Tax, Estate Tax,
Succession Tax or any other tax, including any interest, assessments or penalties
thereon, that may become due and payable by virtue of my death, or by virtue of the
passing of any property either under my Last Will and Testament, or in any other
manner, shall be paid from my residuary estate,just as if such taxes were my debts, and
no beneficiary shall be required to pay or refund any part thereof. If my wife disclaims
any portion or all of my residuary estate, all such taxes, interest, assessments and/or
penalties shall be paid from the portion of my residuary estate that my wife disclaims and
is to form part of the Disclaimer Trust. None of such taxes, interest, assessments and/or
penalties shall be paid from the portion passing to my wife.
ITEM 3: The articles of household use in the home of my wife, ELIZABETH S.
1
, ,
MASLAND, and myself are owned by the two of us as tenants by the entirety, and I
th2t'efOre make no disposition of the same because upon my death, she will be the sole
owner thereof by operation of law, if she survives me. Should my wife, ELIZABETH S.
MASLAND, fail to survive me, then I have prepared a memorandum that will be found
with this, my Last Will and Testament that sets forth articles of household use and the
persons to whom those articles are to be given if my wife does not survive me. If my
memorandum does not dispose of all of such articles of household use, or if there is no
memorandum found with my Last Will and Testament, then all of such articles of
household use not disposed of shall be given to my surviving children, as they shall
determine. If they cannot reach agreement, my Executors shall make distribution to my
children, as they deem appropriate in their sole discretion.
ITEM 4: My tangible personal property (excluding money, securities and the like)
and my motor vehicles, together with all insurance relating thereto, I give and bequeath
unto my wife, if she survives me. Should my wife fail to survive me, then I have prepared
a memorandum that will be found with this, my Last Will and Testament,�that sets forth
items of tangible personal property and the persons to whom those items are to be given
if my wife does not survive me. If my memorandum does not dispose of all of such items
of tangible personal property, or if there is no memorandum found with my Last Will and
Testament, then all of such items of tangible personal property not disposed of shall be
given to my children as they shall determine. If they cannot reach agreement, my
Executors shall make distribution to my children as they deem appropriate in their sole
discretion.
ITEM 5: All of the rest, residue and remainder of my estate of whatsoever nature
and wheresoever situate, I give, devise and bequeath unto my wife, ELIZABETH S.
MASLAND, if she survives me. If my wife does not survive me or in the event that my
wife shall disclaim all or any portion of this gift, devise and bequest made to her, then the
amount otherwise payable shall be held by my Trustees under ITEM 6 hereof.
ITEM 6: If my wife, ELIZABETH S. MASLAND, does not survive me then I give
ten thousand dollars ($10,000) to R. David Bollinger III, ten thousand dollars ($10,000)
to Amy Bollinger Morgan, fifty thousand dollars ($50,000) to the Methodist Home for
Children as an unrestricted gift, fifty thousand dollars ($50,000) to the Cumberland
County Historical Society, fifty thousand dollars ($50,000) to The Bosler Library of
Carlisle, PA, and twenty thousand dollars ($20,000) to James Ellerman.
Provided my wife fails to survive me by thirty(30)days, I give my entire residuary estate
to my three children, Davis S. Masland, Jr., Janet Strayer Masland and Barbara Fulton
Bolinger, in equal shares per stirpes. If a child or Children of mine is not living at the
time of my death, then the share of my grandchild or grandchildren should be distributed
as set forth in Item 7 below.
If my wife, Elizabeth S. Masland, survives me for a period of thirty (30) days, but
disclaims in full or in part, any property or interest, such property or interest so
disclaimed shall be distributed to my Trustee, John C. Oszustowicz, as a Disclaimer
Trust. My wife, advised by my Executor, and my Trustee, in so disclaiming, should take
into consideration the Federal State Tax consequences of such an election. I direct that
my Disclaimer Tnast be held and distributed as follows:
A. During the lifetime of my wife, Elizabeth S. Masland, my trustee shall pay and
distribute to her or for her benefit, the entire net income therefrom, which payment shall
be made to her periodically, but not less frequently than quarterly. In addition, Trustee
shall from time to time, pay to my wife, or shall apply directly for her benefit, as much of
3
the principal of the Disclaimer Trust as the Trustee may consider desirable for her
health, maintenance and support, after considering all resources available to her.
B. Upon the death of my wife, any principal and accrued undistributed income
shall be paid to my children, David S. Masland, Jr., Janet Strayer Masland, and Barbara
Fulton Bolinger, in equal shares per stirpes. Should any of my children predecease me,
and any of my Grandchildren be a beneficiary of my estate, I direct that the fund due to
said beneficiary be held in Trust by my Trustee, John C. Oszustowicz, Esquire, and
which Trust shall be administered as follows:
ITEM 7: I further direct, anything hereinbefore to the contrary nofinrithstanding,
that in the event any or all of the distributions provided hereunder(except as provided in
Items 3 and 4 above) be to a beneficiary or beneficiaries while she, he or they are still
under the age of forty (40) years, that distribution of the share of each such beneficiary
be instead to my Trustee, JOHN C. OSZUSTOWICZ, ESQUIRE to be held by my
Trustee in a separate and distinct trust for each such beneficiary for the following
purposes. I acknowledge that the trust arrangement provided for herein may result in
generation skipping transfer tax. Nevertheless, my interest in controlling the use of my
assets overrides these tax consequences.
A. My Trustee shall accumulate the net income earned on each trust and shall
add the same to the corpus until the beneficiary of said trust has reached the age of
twenty-one (21) years. Thereafter, the Trustee shall distribute the net income earned on
each trust to the beneficiary of that trust in regular installments, and at least quarter-
annually.
B. In the sole and uncontrolled discretion of my Trustee, he may utilize both the
income and/or principal of each trust for the health, maintenance, education and support
4
of the beneficiary of that trust. It is my desire, but not my direction, that my Trustee
encourage any and all of the beneficiaries of the trusts created by this will to further their
education along those lines which interest each beneficiary and provide for a higher
education (college, professional, technical or any other forms of higher education) of any
or all of my beneficiaries, up to the extent or limit of principal and income of the trust of
which he or she is a beneficiary.
C. My Trustee may pay over from time to time such of the principal of the
beneficiary's trust as he or she may request in writing, provided the intended use is for a
purpose which the Trustee believes will promote his or her support, such as the
purchase of a home, establishing a business or profession, wedding expenses, etc.
D. My Trustee shall make expenditures for any beneficiaries without the
intervention of a guardian.
E. My Trustee may pay the reasonable burial expenses, including a suitable and
proper grave marker, for the beneficiary of any trust that has not been terminated by
previous distribution, and if my Trustee, in the exercise of their sole discretion, choose to
pay the same, they shall charge the expense thereof against the trust of that beneficiary.
F. The beneficiary of each such trust shall have the right to withdraw in one or
more installments up to one-third ( 1/3) of the market value of the principal of his or her
trust after attaining the age of thirty-four(34) years and prior to attaining the age of thirty-
six (36) years. The beneficiary of each such trust shall have the right to withdraw in one
or more installments up to one-half( 1/2) of the market value of the principal of his or her
trust after attaining the age of thirty-six (36) years and prior to attaining the age of forty
(40)years. And the beneficiary of each such trust shall have the right to withdraw in one
or more installments the balance of the market value of the principal and any unpaid
5
income of his or her trust, after attaining the age of forty (40) years. The maricet value of
the principal shall be determined by my Trustee when the beneficiary, upon reaching
each of the permitted ages for withdrawals, makes the first withdrawal for the age
category.
G. In the event any beneficiary or beneficiaries subject to the provisions of this
Item die prior to having received full distribution of his or her trust, leaving issue
surviving, my Trustee shall divide the balance then remaining in the deceased
beneficiary's trust into as many equal shares as the deceased beneficiary leaves issue
surviving and shall hold each portion, so divided, in a separate and distinct trust for each
such issue under the same terms and conditions as my Trustee held the trust of the
deceased beneficiary which was divided pursuant to this provision.
H. In the event any beneficiary or beneficiaries subject to the provisions of this
Item dies prior to having received full distribution of his or her trust, without leaving issue
surviving, the balance of his or her trust shall go to the surviving brothers and sisters of
said beneficiary and to the surviving issue of any deceased brothers and sisters of said
beneficiary, per stirpes. The share of the recipient shall be added to the trust already
existing for said recipient and shall be administered and/or distributed in accordance with
its terms, providing, however, that if such trust has already been terminated by prior
distribution, then said shares shall be distributed outright to such recipients. And if no
trust already exists for any such recipient, the share of such recipient shall be held in
trust, administered and distributed by the Trustee herein named in the manner herein
provided for beneficiaries of trusts.
6
I. In the event there are no beneficiaries who qualify under the provisions of the
previous paragraph by representation or otherwise, then all balances remaining shall be
distributed to qualifying charities to be identified by my Executor.
ITEM 8: In the administration of my estate and the trust he�ein created, my
Executors and Trustees shall have the following powers without leave of court in addition
to, but not in limitation of, the powers granted by law to the Executors and Trustees of
estates and trusts, which powers shall continue after the termination of my estate and
the trust or tnasts provided for herein until actual distribution of the assets:
A. To receive in the estate and to receive and retain in the trusts any assets, real
or personal, to which I may be entitled at the time of my death, which my Executors or
Trustees may deem for the best interest of the estate or trusts without being required to
convert said assets into so-called "legal investments".
B. To invest and reinvest in such securities as a prudent man of intelligence and
discretion would buy for himself for investment, and not for speculation, giving due
regard to the safety of the principal and the adequacy of the income, and without being
limited to the so-called "legal investment"of the Commonwealth of Pennsylvania, said
investment authority to include the right to invest in any Discretionary or Legal Common
Trust Fund that may be administered and managed by my Corporate Executor or
Corporate Trustee.
C. To sell or buy real estate without Court order at public or private sale; to make,
execute and deliver or receive good and sufficient deeds of conveyance and give or
receive good title therefore; to reinvest the proceeds as if they had originated in personal
property; to mortgage or encumber any real estate held in trust, or comprising part of my
estate, borrowing the necessary funds from any source, including themselves; to
7
improve any property or otherwise expend principal funds for the upkeep and welfare of
any properties; to release, vacate and abandon the same; to grant and acquire licenses
and easements with respect thereto; to make improvements to or upon the same; and in
general to do all things necessary in the management of the properties as if they are the
owners thereof, including the right to let property and to make leases for any term
including beyond the terms of the trusts. The purchaser shall not be required to see to
the proper application of proceeds but may pay the same over to the Executors or
Trustees selling the same.
D. To make distribution hereunder in cash or of property and securities in kind at
fair market value at the time of such distribution and in such a manner as to be fair,
equitable and just to all concerned. Distributions of property and securities are not
required to be identical among the beneficiaries and shares, and some may receive one
type of property and security while another may receive another type of property or
security.
E. Income accrued on any property received by my Trustees either at the
inception of the trust or as an addition thereto shall be treated as income and not as
principal. Upon the death of any beneficiary of income, any undistributed income in the
hands of my Trustees held for such beneficiary at the time of his or her death shall be
paid to the person or persons for whose benefit the principal producing such income is
continued in trust or to whom it is distributed under the terms of this will.
F. To exercise any election or privilege given by the federal and other tax laws,
including but not limited to, the consent on gift tax returns to have any gift made by my
spouse considered as made in part by me for gift tax purposes, the filing of joint income
tax returns, the payment of any portion of income or gift tax due under such returns, the
8
election of the alternate valuation for federal estate tax purposes, the election to claim
deductions for federal estate tax or for federal income tax purposes, the allocation of the
federal generation-skipping tax exemption and the election of the method of payment of
pension, profit-sharing, HR-10, individual retirement account, and any other similar
benefits. In addition, my fiduciaries, in their sole discretion, may make or not make
equitable adjustment among the beneficiaries, without the consent of the beneficiaries,
for the exercise or non-exercise of any election or privileges. In particular, the Executors
are also authorized:
i. To allocate any of my exemption from the Federal Generation Skipping
Transfer Tax provided in Section 2631 of the Intemal Revenue Code of 1986, as
amended (the "Code"), which is available at the time of my death to any property as to
which I am deemed to be the transferor under the provisions of Section 2652(a) of the
Code, including any property transferred during my life as to which I did not make an
allocation prior to my death.
ii. Property may be subject to allocation under Subparagraph i of this
ITEM 8F. whether or not it is included in my probate estate. All allocations under
Subparagraph i of this ITEM 8F. shall be in the sole discretion of my Executors, who
shall have the power to omit any such property from any such allocation. Any decision
made by my Executors shall be binding on all persons.
G. To disclaim and/or renounce any amounts to which I may be entitled from any
trust or estate of which I am a beneficiary if my fiduciary, in such fiduciary's sole
discretion, believes such renunciation or disclaimer would be appropriate.
H. To register or carry any investment in their own names or in the names of one
or more nominees including that of a Corporate Trustee or a member firm of the New
9
York Stock Exchange, a clearing house, a depository, in book entry form, or to retain any
such investment unregistered or in a form permitting transfer by delivery .
I. To vote by person or proxy and to participate in any reorganization or merger of
companies or corporations whose stock is held by them. My fiduciaries may exercise
any and all conversion, subscription and other rights of whatever nature, including, but
not limited to, stock options with respect to any stocks or other securities and shall have
the right to sell or otherwise dispose of all or any part of the assets held or to borrow for
the purpose of making payment.
J. To allocate to principal corporate distributions received in shares of the
distributing corporation, regardless of the number of shares and however described or
designated by the distributing corporation.
K. To employ from time to time such person or persons, upon such terms and
conditions as they deem advisable, to perform all ministerial and administrative duties,
including investing and reinvesting property, keeping books and records and preparing
all tax retums.
L. If my Trustees determine, in their sole discretion, that the principal of any one
(1) or more of the trusts provided herein is too small to administer in a cost effective
manner for the benefit of the beneficiaries, then the Trustees shall be permitted to
distribute the principal and any accumulated income to the then existing income
beneficiaries of such trusts.
ITEM 9: No assignment or order by any beneficiary by way of anticipation of any
of the principal or income of the trusts herein created shall be valid; but the income and
principal shall be paid directly to the beneficiaries entitled to receive it, and the income
10
and principal shall not be subject to attachment, execution, levy, sequestration,
hypothecation, garnishment or other process while in the hands of my Trustees.
ITEM 10: If, for any reason, a guardian over the estate of a beneficiary or
beneficiaries is needed or required, my Trustees, shall be the guardians of the estate of
such beneficiary or bene�ciaries, with the same rights, powers, privileges, duties and
responsibilities as 1 have given to them as Trustees.
ITEM 11: All references in my Will to children and issue shall include those born
either before or after the date of my Will. Such references do not include adopted
children.
ITEM 12: I nominate, constitute and appoint my wife, ELIZABETH S. MASLAND,
and JOHN C. OSZUSTOWICZ, ESQUIRE, to be Co-Executors of this, my Last Will and
Testament. If my wife is unable or unwilling to serve or to continue to serve as an
Executor, JOHN C. OSZUSTOWICZ shall serve as sole Executor. If JOHN C.
OSZUSTOWICZ is unable or unwilling to serve or to continue serve as an Executor,
then CHRISTOPHER RICE shall serve as an Executor or co-executor. If JOHN C.
OSZUSTOWICZ and CHRISTOPHER RICE are unable or unwilling to serve, then
ORRSTOWN BANK shall serve as Co-Executor with my wife, or as sole Executor if she
is not serving as an Executor. No Executor or Trustee shall be required to give bond.
ITEM 13: If my wife, ELIZABETH S. MASLAND, is unable or unwilling to serve or
continue to serve as a Trustee, JOHN C. OSZUSTOWICZ shall serve as sole Trustee. If
JOHN C. OSZUSTOWICZ is unable or unwilling to serve or continue to serve as a
Trustee, CHRISTOPHER RICE shall serve as Co-Trustee with my wife, ELIZABETH S.
MASLAND, or as sole Trustee if my wife is not then serving as a Trustee. If all of the
11
above-named Trustees are unable or unwilling to serve, then ORRSTOWN BANK shall
serve as Trustee.
ITEM 14: Wherever the context requires, the masculine gender shall include the
feminine and neuter gender, and vice versa, and the singular shall include the plural,
and vice versa.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this Z���day
of U 0 U t" , 2013.
�
.� ,
DAVID S. MASLAND
�Signed, sealed, published, acknowledged and declared by the above-
named Testat�r, DAVID S. MASLAND, as and for his Last Will and Testament, in the
presence of u , who, at his request, in his presence and in the presence of each other,
have hereunto subscribed our names as witnesses thereto.
of �a.� �:� s P�
� '�c'7
�
,� o� �� o� S�t-la►� �'�1 ���5� p�
17�7
12
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
I, DAVID S. MASLAND, Testator, who signed the foregoing instrument, having
been duly qualified according to law, acknowledge that I signed and executed the
instrument as my free and voluntary act for the purposes therein contained.
a�s��`'".� � �;c.�� �
,
DAVID S. MASLAND
Sworn to or affirmed and
Acknowledged before me by
DAVID S. MASLAND the
Testator, this Z��day
of v �S�— , 2013.
� � COMMONWEALTH OF PENNSYLVANIA
Nota�lal Seal
� IOmberty R.Leo,Notary Publk
Notary Public ���B0'°�G""���01"h'
hy Commission E�Ires Oct.10,2013
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
We, the undersigned witnesses who signed the foregoing instrument, being duly
qualfied according to law, depose and say that we were present and saw Testator sign
and execute the instrument as his Last Will and Testament; that he signed and executed
it willingly as his free and voluntary act for the purpose therein expressed; that each of
us in his sight and hearing signed the Will as witnesses; that Testator is known to each
of us; and that to the best of our knowledge and observation the Testator was at the time
of sound mind and under no constraint or undue influence.
���
��
Sworn to or affirmed and subscribed
to before me by Da v� �l � �e�f z
and_1�Se►-�e W� 1 d witnesses,
this 2'1�day of �u s'� , 2013.
� lJ��
Notary Public
coMr�oNw�u�n�+oF�NSYi.vavu
Nolarial Seal
qmbe�ly R.Leo,Notary Publk
CarUsle Boro,Oumberland CouMy
My c«r,ml�or,6q�es oc:.10,io�3 13