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HomeMy WebLinkAbout12-31-14 (2) J REV-1500 EX (02-11)(FI) 1505610140 DFI iCiAL I..1raG ONLYPA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 4 0 9 9 6 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 0 0 1 2 0 1 4 0 5 1 0 1 9 2 6 Decedent's Last Name Suffix Decedents First Name MI H E B E R L I G MI L D R E D C (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI H E B E R L I G FRANK S Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1.Original Return 2.Supplemental Return F1 3.Remainder Return(Date of Death Prior to 12-13-82) 4.Limited Estate 4a.Future Interest Compromise(date of Fj 5.Federal Estate Tax Return Required death after 12-12-82) ❑X 6.Decedent Died Testate 0 7.Decedent Maintained a Living Trust 0 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 O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number J OE L R . Z U L L I N GE R 7 1 7 2 6 4 6 0 2 9 REGISTER OF WILLSi E ONLY First Line of Address te 1 4 NORTH MAI N STREET r- c.a � r � rs1 t'tii Second Line of Address p,1 � Q � •-s-I `r1 S U I T E 2 0 0 � ter, City or Post Office State ZIP Code pb4TE FILE n C=) I" rn C H A M B E R S B U R G P A 1 7 2 0 1 C> Correspondent's e-mail address: jZUllirlger Ct71'ZUlllftger-daVIS.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 prepay other than the personal representative is based on all information of which preparer has any knowledge. SIG URE OF PER N PONSI LE I NG RETURN DDRESS 421 BRIAR LANE CHAMBERSBURG PA 1 X02 SI E OF REPA RER TH EPRES`P_NTATIVE D ADDR 14 RTH MAI TREET, SIZE 200 CHAMBERSBURG PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 \ J 1505610240 REV-1500 EX(FI) Decedent's Social Security Number Decedent'SNarne: MILDRED C. HEBERLIG RECAPITULATION 1. Real Estate(Schedule A) . ......... . . . . .. . . . . . . ... .............. . . . . 1. 2. Stocks and Bonds(Schedule B) 2. 6 5 4 7 2 7 . 6 2 ... . . . . . . . . . . . . . . . .. .............. . . . . 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 1 9 3 0 9 . 6 2 p p rty(Schedule E). . . . ... 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . ..... 6. 5 0 5 8 1 8 0 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 3 2 7 6 4 4 1 (Schedule G) [:] Separate Billing Requested ..... .. 7. 8. Total Gross Assets(total Lines 1 through 7) . .. ... . . . . .. ... ......... .. . 8. 7 5 7 3 8 3 . 4 5 9. Funeral Expenses and Administrative Costs(Schedule H) . ....:. ........ . . . 9. 1 5 7 9 8 . 4 2 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ........ . . . .. 10. 1 0 7 . 6 9 11. Total Deductions(total Lines 9 and 10) . . . . . . . .. . .............. .. . .... 11. 1 5 9 0 6 . 1 1 12. Net Value of Estate(Line 8 minus Line 11) . .......... . ... .. .. .. . . . .... 12. 7 4 1 4 7 7 . 3 4 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. 7 4 1 4 7 7 . 3 4 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.000 1 1 5 9 6 0 . 1 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X-045 6 2 5 5 1 7 . 2 4 16. 2 8 1 4 8 . 2 8 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. 2 8 1 4 8 . 2 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 14 0996 DECEDENT'S NAME MILDRED C. HEBERLIG STREET ADDRESS 11 Darrin Avenue CITY STATE ZIP Newburg PA 17240 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 28,148.28 2. Credits/Payments 125.38 A.Prior Payments B.Discount 1,407.41 Total Credits(A+B) (2) 1,532.79 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) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 26,615.49 Make check payable to: REGISTER OF WILLS, AGENT _- PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred ...................................................................... ❑ X❑ b. retain the right to designate who shall use the property transferred or its income ............................... ❑ X❑ c. retain a reversionary interest ..................................................................................................... 1710 d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ X❑ 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?.................................................................................................. ❑X ❑ 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(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1503 EX+(8-12) pennsylvania SCHEDULE B DEPINHERITANCE OF STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MILDRED C. HEBERLIG 21 14 0996 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 17,751 shares common stock Orrstown Financial Services, Inc. @16.26 per share 288,631.26 2. 10 shares Prudential Financial, Inc. @86.76 per share 867.60 3. Investment Account#1085 held with Orrstown Financial Advisors, including investments 365,090.65 shown on attached date of death valuation 4. Accrued dividends to date of death on investments held in Investment Account !085, with 138.11 Orrstown Financial Advisors TOTAL(Also enter on Line 2,Recapitulation) $ 654 727.62 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: MILDRED C. HEBERLIG 21 14 0996 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. Federated Money Market Account held in Investment Account#1085 with Orrstown 18,563.32 Financial Advisors 2. Interest accrued to date of death on Federated Money Market Account held in Investment 0.01 Account#1085 with Orrsotwn Financial Advisors 3. Senior Health Insurance Company of PA, refund of unearned premium 746.29 TOTAL(Also enter on Line 5,Recapitulation) $ 19 309.62 If more space is needed,use additional sheets of paper of the same size. REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MILDRED C. HEBERLIG 21 14 0996 If an asset was made jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Frank S. Heberlig 11 Darrin Avenue spouse Newburg, PA 17240 B. Mary Burkholder 421 Briar Lane daughter Chambersburg, PA 17202 c.Wayne F. Heberlig P.O. Box 386 son Mount Wolf, PA 17347 JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 6/1973 Checking Account#100919, Orrstown Bank, including 3,313.09 50. 1,656.55 interest accrued to date of death 2. A 1/1999 Checking Account#102210069, Orrstown Bank, 93,821.84 50. 46,910.92 incuding interest accrued to date of death 3. B,C,D 6/1991 Certificate of Deposit#20040614, Orrstown Bank, 8,057.32 25. 2,014.33 including interest accrued to date of death TOTAL(Also enter on Line 6,Recapitulation) $ 50 581.80 If more space is needed,use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent MILDRED C. HEBERLIG 21 14 0996 Decedents Name Page 1 File Number Schedule F-1 -Jointly Owned Property SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT D.Rodney E. Heberlig 713 Pinola Road son Shippensburg, PA 17257 REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MILDRED C. HEBERLIG 21 14 0996 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 %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPUCABLE) VALUE 1. IRA Certificate of Deposit#602000001, Orrstown Bank, 2,017.67 100.00 2,017.67 including interest accrued to date of death, with named beneficiaries being May Burkholder and Wayne F. Heberlig, children of the decedent 2. Annuity Contract#008912409A with Jackson National Life 30,746.74 100.00 30,746.74 Insurance Company,with named beneficiaries of the decedent's grandchildren equally, as follows: Joni Anderson, Scott Burkholder, Wendy Latshaw, Jason Heberlig,Abigail R. Miller, Jonathan Heberlig, Alyssa Heberlig, Philip Heberlig, and Allen Heberlig TOTAL(Also enter on Line 7,Recapitulation) $ 32 764.41 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 INHERRESIDENT EDENAX TURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MILDRED C. HEBERLIG 21 14 0996 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger-Bricker Funeral Home, funeral services 10,286.40 2. Honorarium for pianist at funeral 100.00 3. Flowers for funeral 170.00 4. Nursery services during funeral 40.00 5. Meal after funeral 750.00 6. Thank you notes and postage 46.52 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Years)Commission Paid: 2. Attorney Fees: Joel R. Zullinger 3,750.00 3. Family Exemption:(If decedents address is not the same as claimants,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Letters-310.00; will- 15.00; renunciation- 15.00; JCS fee-35.50; auto- 635.50 mation -5.00; inventory- 15.00; return 15.00; shorts-25.00; additional probate 200.00 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. Transfer of vehicle titles held jointly with spouse 20.00 TOTAL(Also enter on Line 9,Recapitulation) $ 15 798.42 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MILDRED C. HEBERLIG 21 14 0996 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. Goodwill Fire & Rescue EMS, ambulance transport 101.35 2. Telephone service due at nursing facility 6.34 TOTAL(Also enter on Line 10,Recapitulation) $ 107.69 If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MILDRED C. HEBERLIG 21 14 0996 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)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. Frank S. Heberlig, 11 Darrin Avenue, Newburg, PA 17240 Spousal 115,960.10 Items 1 and 2 on Schedule F- 48,567.47 Life interest in Residuary Trust under paragraph IV of will- 67,692.63 2. Joni Anderson, 9820 Aberdeen Drive, Leawood, KS 66206 Lineal 9,980.08 1/9 share of Item 2 on Schedule G - 3,416.31 1/9 share of 10% remainder interest in residuary trust under paragraph IV, subparagraph E 1 of will 10%of 590,738.50 =59,073.85; 1/9 share= 6,563.77 3. Scott Burkholder, 1101 Montomery Ave., Bryn Mawr, PA 19010 Lineal 9,980.07 1/9 share of Item 2 on Schedule G- 3,416.31 1/9 share of 10% remainder interest in residuary trust under paragraph IV of will subparagraph E 1 of will 10% of 590,738.50= 59,073.85; 1/9 share= 6,563.76 4. Wendy Latshaw, 345 Appletree Lane, Mount Wolf, PA 17347 Lineal 9,980.07 1/9 share of Item 2 on Schedule G- 3,416.31 1/9 share of 10% remainder interest in 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. Continuation of REV-1500 Inheritance Tax Return Resident Decedent MILDRED C. HEBERLIG 21 14 0996 Decedent's Name Page 2 File Number Schedule J -Beneficiaries- 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] residuary trust under paragraph IV, subparagraph E 1 of will- 10% of 590,738.50 = 59,073.85; 1/9 share= 6,563.76 5. Jason Heberlig, 2596 Turnberry Court, York, PA 17404 Lineal 9,980.07 1/9 share of Item 2 on Schedule G- 3,416.31 1/9 share of 10% remainder interest in residuary trust under paragraph IV, subparagraph E 1 of will - 10%of 590,738.50= 59,073.85; 1/9 share= 6,563.76 6. Abigail R. Miller, 521 Northbrook Ave., Oak Point, TX 75068 Lineal 9,980.06 1/9 share of Item 2 on Schedule G- 3,416.30 1/9 share of 10% remainder interest in residuary trust under paragraph IV, subparagraph E 1 of will- 10%of 590,738.50= 59,073.85; 1/9 share= 6,563.76 7. Alyssa Heberlig, 713 Pinola Road, Shippensburg, PA 17257 Lineal 9,980.06 1/9 share of Item 2 on Schedule G - 3,416.30 1/9 share of 10% remainder interest in residuary trust under paragraph IV, subparagraph E 1 of will- 10% of 590,738.50= 59,073.85; 1/9 share= 6,563.76 8. Jonathan Heberlig,1931 Dickinson St., Philadelphia, PA 19146 Lineal 9,980.06 1/9 share of Item 2 on Schedule G - 3,416.30 1/9 share of 10% remainder interest in residuary trust under paragraph IV, subparagraph E 1 of will- 10% of 590,738.50= 59,073.85; 1/9 share= 6,563.76 9. Philip Heberlig, 38 Revere Rd., Apt. 10, Drexel Hill, PA 19026 Lineal 9,980.06 1/9 share of Item 2 on Schedule G- 3,416.30 1/9 share of 10% remainder interest in residuary trust under paragraph IV, subparagraph E 1 of will - 10% of 590,738.50 = 59,073.85; 1/9 share= 6,563.76 10. Allen Heberlig, 38 Revere Rd., Apt. 10, Drexel Hill, PA 19026 Lineal 9,980.06 1/9 share of Item 2 on Schedule G - 3,416.30 1/9 share of 10% remainder interest in residuary trust under paragraph IV, subparagraph E 1 of will 10%of 590,738.50 = 59,073.85; 1/9 share= 6,563.76 11. Mary S. Burkholder, 421 Briar Lane, Chambersburg, PA 17202 Lineal 178,901.84 1/3 share of Item 3 on Schedule F- 671.45 1/2 share of Item 1 on Schedule G - 1,008.84 Continuation of REV-1500 Inheritance Tax Return Resident Decedent MILDRED C. HEBERLIG 21 14 0996 Decedent's Name Page 3 File Number Schedule J -Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1/3 share of 90% remainder interest in residuary trust, paragraph IV, subparagraph E 2 of will 90%of 590,738.50= 531,664.65; 1/3 share= 177,221.55 12. Wayne F. Heberlig, P.O. Box 386, Mount Wolf, PA 17347 Lineal 178,901.82 1/3 share of Item 3 on Schedule F- 671.44 1/2 share of Item 1 on Schedule G- 1,008.83 1/3 share of 90% remainder interest in residuary trust, paragraph IV, subparagraph E 2 of will 90%of 590,738.50 = 531,664.65; 1/3 share= 177,221.55 13. Rodney Heberlig, 713 Pinola Road, Shippensburg, PA 17257 Lineal 177,892.99 1/3 share of Item 3 on Schedule F- 671.44 1/3 share of 90% remainder interest in residuary trust, paragraph IV, subparagraph E 2 of will 90%of 590,738.50= 531,664.65; 1/3 share= 177,221.55 REV-1514 EX+(4-09) SCHEDULE K pennsylvania DEPARTMENT OF REVENUE LIFE ESTATE,ANNUITY Bureau of Individual Taxes &TERM CERTAIN PO Box 280601 Harrisburg PA 17128-0601 (CHECK BOX 4 ON REV-1500 COVER SHEET) ESTATE OF FILE NUMBER MILDRED C. HEBERLIG 21 14 0996 This schedule should be used for all single-life,joint or successive life estate and term-certain calculations. For dates of death prior to 5-1-89, actuarial factors for single-life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 1457,Actuarial Values,Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate below the type of instrument that created the future interest and attach a copy of it to the tax return. ® Will ❑ Intervivos Deed of Trust ❑ Other CALCULATIONLIFE ESTATE INTEREST NAME OF LIFE TENANT DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH LIFE ESTATE IS PAYABLE Frank S. Heberfi 10/17/1926 88 ®Life or El Term of Years ❑Life or ❑Term of Years ❑Life or ❑Term of Years ❑Life or ❑Term of Years ❑Life or ❑Term of Years 1. Value of fund from which life estate is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 658,131.13 2. Actuarial factor per appropriate table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.10240 Interest table rate— ❑3.5% ❑6% ❑10% [K Variable Rate 2.20% 9/6 3. Value of life estate(Line 1 multiplied by Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 67,392.63 ANNUITY INTEREST CALCULATION NAME OF LIFE ANNUITANT DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABLE ❑Life or ❑Term of Years ❑Life or ❑Term of Years ❑Life or ❑Term of Years ❑Life or ❑Term of Years 1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Check appropriate block below and enter corresponding number . . . . . . . . . . . . . . . . . . . . . . . . . . . Frequency of payout— ❑ Weekly(52) ❑ Bi-weekly(26) ❑ Monthly(12) ❑ Quarterly(4) ❑ Semi-annually(2) ❑ Annually(1) ❑ Other( ) 3. Amount of payout per period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 4. Aggregate annual payment,Line 2 multiplied by Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Annuity Factor(see instructions) Interest table rate— ❑3.5% ❑6% ❑10% ❑Variable Rate 6. Adjustment Factor(See instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Value of annuity—If using 3.5%,6%, 10%,or if variable rate and period payout is at end of period,calculation is:Line 4 x Line 5 x Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . .$ If using variable rate and period payout is at beginning of period,calculation is (Line 4 x Line 5 x Line 6)+Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ NOTE:The values of the funds that create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax return.The resulting life or annuity interest should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the return. If more space is needed,use additional sheets of the same size. Annuity, Life Estate, and Remainder Factors 12/15/2014 Transfer Date: 10/2014 §7520 Rate: 2.20% Calculation Type: Life Principal: $658,131 Lives: 1 Ages: 88 Life Estate Remainder Factor: 0.10240 0.89760 Value: $67,392.63 $590,738.50 jRZ - 5 . 1 heberlig.2 March 4, 1999 LAST WILL AND TESTAMENT I, Mildred C. Heberlig, of 11 Darrin Avenue, Newburg, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby declare this to be my will, hereby revoking any and all former wills and codicils thereto by me heretofore _Wade_ I. I direct that all my just debts and funeral expenses, including all expenses of my last illness, shall be paid from my estate as soon as practicable after my decease as a part of the expense. of the administration of my estate . II. I give and bequeath mzT automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities) together with any existing insurance thereon to my husband, Frank S. Heberlig, if he survives me by thirty days . Should my husband not be living on the thirty-first day following my death I bequeath such tangible personalty and insurance thereon to such of my children who are living on the thirty-first day following my death to be divided among them by my executor with due regard for their personal preferences in as nearly equal shares as practical . In the event my husband survives me, and I direct that for the purpose of this item of my will my husband shall be deemed to have survived me unless it appears unmistakably that my spouse predeceased me, and if the Federal estate tax due because of my death will be reduced by making this gift for my spouse' s benefit, I devise and bequeath to my spouse absolutely the least amount (based upon values as finally determined by Federal estate tax purposes) , as shall be needed for the Federal estate unlimited marital deduction to reduce the Federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the Federal estate tax except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of the generation skipping transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly I direct that : A. If the marital deduction or any similar benefit is allowed with respect to any property including property held by entireties which my spouse has received prior to my death or at my death will receive otherwise than pursuant to this item, the value of such property shall be taken into consideration in calculating the size of Page 2 the gift in this item; B. No property ineligible for the marital deduction or any similar benefit shall be distributed to this gift for my spouse pursuant to this item; C. Either cash or investments or both may be allocated to the gift under this item; D. Any property allocated under this item in kind shall be valued at the value at which it is finally included in my gross estate for Federal estate tax purposes, provided, that the aggregate market value thereof on the date of allocation (plus the value as finally determined for Federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for Federal estate tax purpose; E. If any provisions of my will shall result in depriving my estate of the marital deduction for Federal estate tax purposes, such provision is hereby revoked and my will shall be read as if any portion thereof inconsistent with allowance of the marital deduction for Federal estate tax purposes is null and void. iv. I give, devise and bequeath the residue of my estate of every nature and wherever situate to Orrstown Bank, IN TRUST for the Page 3 following uses and purposes : A. To pay the net income therefrom to my spouse for life in such periodic installments as my trustee shall find convenient but at least as often as quarter-annually. B. To pay so much of the principal of this trust as my trustee from time to time thinks advisable for the support of my spouse to maintain my spouse in the station of life to which my spouse is accustomed at the time of my death after taking into consideration other readily available assets and sources of income, or during illness or emergency shall be either paid to my spouse or else applied directly for my spouse' s benefit by my trustee. C. My trustee may apply the net income of this. trust and so much of the principal as it deems necessary for the support of my spouse should my spouse by reason of age, illness or any other cause in the opinion of the trustee be incapable of disbursing it . D. In addition to the above provisions my spouse shall have the power to direct my trustee to pay to said spouse or apply out of principal in each year including the year of my death and the year of my spouse' s death an amount not in excess of the greater of $5, 000 . 00 or 50 of the then- aggregate value of the trust principal . This power is non-cumulative and can be exercised only by an instrument in writing intended to take effect during - my spouse' s life, signed and delivered to the trustee. Page 4 E. Upon the death of my spouse or upon my death if my spouse predeceases me, the then-remaining principal and any accumulated or undistributed income shall be distributed as follows : 1 . Ten percent thereof divided equally among my grandchildren living at the time of my death. At the present time I have the following grandchildren: Joni Burkholder, Scott Burkholder, Wendy Latshaw, Jason Heberlig, Abigail Heberlig, Jonathan Heberlig, Alyssa Heberlig, Allen Heberlig and Philip Heberlig. 2 . The balance of the residue of my estate of every nature and wherever situate to my children namely Mary Sara Burkholder, Wayne F. Heberlig and Rodney Heberlig, in equal shares, provided that the share of. any child who predeceases me or dies on or before the thirtieth day following my death shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, to my other then-living children. 3 . Should any of my beneficiaries be under the age of twenty-two years at the time set for distribution of this trust, the same shall not be distributed to said beneficiary directly, but shall be held in further separate trust . My trustee may apply the Page 5 net income and so much of the principal of each trust as my trustee shall consider advisable for the support and education (including college education, both graduate and undergraduate) of that child. Upon the beneficiary' s attaining the age of twenty-two years, this trust shall terminate and the principal and any accumulated income shall be distributed outright to said beneficiary. If any such child shall die before receiving final distribution of his or her entire share, the undistributed balance shall be distributed to my then-living issue, per stirpes . V. The interest of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation; and the principal and income shall be paid by the trustee or guardi&n direct to or for the use of the beneficiary entitled thereto, without regard to any assignment, order, attachment or claim whatever. Vi. All Federal, estate and other death taxes payable because of my death with respect to the property forming my gross estate for Page 6 tax purposes, whether or not passing under this will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal allocable to the residuary trust created in item IV hereof without apportionment or right of reimbursement . All such taxes on present or future interest shall be paid at such time or times as my executor or my trustee may think proper regardless of whether such taxes are then due; provided that any postponed taxes on future interests in the residuary trust shall be charged against the principal of the particular share with respect to which the taxes are imposed_ VII. Any fiduciary under this will shall have the following powers in addition to those vested in them by law and by other provisions of my will applicable to all property, whether principal or income, including property held for minors, exercisable without Court approval and effective until actual distribution of all property: A. No fiduciary shall be required to execute any instrument appointing anyone to accept service of process or file inventories or accounts of any kind, except as ordered to do so by a Court of competent jurisdiction or as required to do so under a state statute not providing for release of such requirements by a testator. Any beneficiary Page 7 however will have the right at any time to request and receive a complete accounting of such matters as are pertinent to that beneficiary. B. If there is no corporate fiduciary acting hereunder, my executor or trustee may designate a corporation, regardless of where organized or headquartered, with fiduciary powers to act as agent or custodian hereunder, may delegate to it such duties as may be appropriate, including investment recommendation duties, may pay to it reasonable compensation for its services, and may discharge it with or without cause. C. To retain any or all of the assets of my estate, real or personal, including stock of any corporate fiduciary, without regard to any principal of diversification or risk. D. To invest in all forms of property including stock, common trust funds and mortgage investment funds whether operated by my fiduciary or others, without restriction to investments authorized for Pennsylvania fiduciaries, as my fiduciary deems proper, without regard to any principal of diversification or risk. E. To - sell at public or private sale, to exchange or to lease for any period of time any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as my fiduciary deems proper. Page 8 F To allocate receipts and expenses to principal or income or partly to each as my fiduciary from time to time thinks proper in my fiduciary' s sole discretion. G. To borrow from or to sell to my trustee even though such trustee may be my executor. H. To cause the title to any property held hereunder to stand in the name of a nominee or nominees . I. To repair, alter or improve any real or personal property; to borrow money including the right to borrow money from any fiduciary hereunder and to pledge, mortgage or create a security interest in any property held by my fiduciary as security thereof, and to make loans, secured or unsecured, for such purposes and upon such terms and conditions, as my fiduciary deems advisable including loans to my estate, with or without interest, for any purpose whatsoever, and to exercise options of any kind. J. To subscribe for or to exercise options for stocks, bonds or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and to deposit securities thereunder; to vote securities in person or by proxy, in such connection to delegate discretionary powers; and generally to exercise all the rights of security holders or employees of any corporation. K. To compromise, submit to arbitration or release any claim Page 9 of my estate or any trust hereunder against others and to pay, compromise or submit to arbitration any claim of others against my estate or any trust hereunder. L. To exercise any law-given option to pay death taxes in installments, the payment of interest due on such installments to be a charge against principal . M. To exercise any law-given option to treat administrative expenses either as income tax or as estate tax deductions, without regard to whether the expenses were paid from principal or income. N. To receive other property of any type acceptable to the trustee, including, but not in way of limitation, life insurance proceeds which may be devised, bequeathed, assigned, granted, conveyed or made payable to the trustee by any other person, to be added to and administered in accordance with the then-applicable provisions of the trust or trusts hereunder; provided, however, if more than one trust is then being administered hereunder, such other person may specify in the instrument of transfer among which trusts and in what proportionssuchproperty shall be allocated. O. To treat the entire trust estate as a common fund for the purpose of investment, notwithstanding any provisions herein for division thereof into shares or separate trusts . P. Any trust beneficiary will have the right at any time to Page 10 request of and receive from the trustee a complete written accounting of such matters pertaining to the administration of the trust as are pertinent to that beneficiary. In the trustee' s discretion income tax returns of the trust may be used to satisfy such request. Q. In making distribution of my estate, my executor, and in making distribution of any trust, my trustee, is hereby granted the power to make non-prorata distribution of assets in kind. R. My trustee in addition to other powers granted shall have the authority to purchase life insurance on the lives of any or all beneficiaries of the trust . In addition, specific authority or power is granted to pay premiums on existing policies as well as those purchased after the creation of the trust even though said policies may not be owned by or payable to the trustee as beneficiary. Premiums may be paid from the income of the trust estate or, if necessary, from principal . S-1. Should the principal of any trust herein provided for be or become so small that in the trustee' s discretion establishment or continuance of the trust is inadvisable, my , trustee or my personal representative may make immediate distribution of the then-remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to. If any such person is . then a minor, Page 11 distribution may be made to that person' s guardian, or to a person selected by the trustee to be custodian for such person until the age of twenty-one years under the Pennsylvania Uniform Gifts to Minors Act. T. To continue the operation of any business in which i may be interested or engaged 'at the time of my death, regardless of the form or organization of any such business, which business or an interest in which shall be received by my fiduciary. This authorization shall include the right to change the form of any such business by the reorganization or incorporation thereof, or the formation of a general or limited partnership with respect thereto, and shall also include the right to invest in any such business including the right to invest in any business the property of any trust hereunder for such periods of- time and upon such terms and conditions as my fiduciary shall deem advisable . No fiduciary shall be liable for any loss resulting from continuing any such business, but my fiduciary may, in my fiduciary' s discretion, sell, liquidate or otherwise discontinue any such business at such time or upon such terms and conditions as my fiduciary shall deem advisable. U. My fiduciary generally shall have full power and authority to exercise all rights and privileges appurtenant to any property held by my fiduciary, and to execute and deliver any and all instruments which may be Page 12 necessary or expedient in the exercise of the powers granted herein. V. My fiduciary is authorized to make distribution in any manner which my fiduciary deems to be in the best interest of a beneficiary including: 1 . To such beneficiary directly including mailing to said beneficiary' s last-known address or depositing to the beneficiary' s bank account or to a bank account to be opened by said beneficiary; and 2 . To an existing trust or fund thereof for the sole benefit of such beneficiary and providing no less a right to present enjoyment of income and principal that would be the case under the trust hereunder; and 3 . Directly to third persons for the sole benefit of such beneficiary or such beneficiary' s dependents. 4 . The receipt for any distribution made in conformity with the above provisions will fully discharge trustee from any further liability for that distribution. 5 . No fiduciary will exercise any discretionary authority to distribute principal or income for the benefit of any beneficiary to reimburse any governmental entity which may have incurred expenses for the benefit of that beneficiary or pay any obligation of a beneficiary if that expense or Page 13 obligation is otherwise payable by any governmental entity or pursuant to any governmental program of reimbursement or payment. W. The situs of any trust created hereunder shall be in the County of Franklin, State of Pennsylvania, and all questions pertaining to the construction or validity of the provisions of this instrument shall be governed by the laws of that state. Despite the foregoing the trustee may at any time and from time to time change the situs of any trust created hereunder as the trustee in trustee' s sole discretion deems desirable for the benefit or security of this trust. The trustee may elect or decline to elect the law of a different jurisdiction and thereafter the Court of such other jurisdiction shall have the power to effectuate the purposes of this instrument to such extent . The trustee may change the situs of any trust created hereunder and may change the situs of one trust without changing the situs of other trusts created hereunder. This is a continuing power which will not be exhausted by its use. The determination of the trustee as to the change of situs shall be conclusive and binding on all persons interested or claiming to be interested in any trust hereunder. X. In any proceeding legal or equitable, formal or informal, in Court or out of Court, in any jurisdiction concerning any property or personal rights or interest, whether Page 14 vested or contingent, which arise hereunder, the interests of the following persons shall be represented as hereinafter provided for: I In the case of beneficiaries whose whereabouts cannot be ascertained, trustee or executor will represent them; 2 . In the case of beneficiaries who are unborn, unknown, incompetent or otherwise subject to the appointment of a guardian and a guardian for such beneficiary has not been designated, the following persons in the order named will represent them: a. The oldest competent parent, or if there is no competent parent, the oldest competent grandparent, of such beneficiary; b- The oldest competent sibling; C. The oldest competent child or if there is no competent child, the oldest competent child of a sibling of such beneficiary; 3 . Unborn beneficiaries will be represented by their parent who is related most closely to me. No person will represent a beneficiary if it could or would result in an increase of Federal or state income, gains, gift, death or other taxes . Page 15 VIII. I appoint my husband, Frank S. Heberlig, as executor of this my will . Should my husband predecease me, fail to qualify or cease to act, I appoint my three children, Mary Sara Burkholder, Wayne F. Heberlig and Rodney Heberlig, as executors of this my will . IX. No bond shall be required of any fiduciary hereunder in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, consisting of seventeen typewritten pages, the first fifteen of which bear my signature in the margin for the purpose of identification this _ /p— day of P e SEAL) Signed, sealed, published and declared by the abo e-named testatrix as and for her last will and testament in our presence, who in her presence, at her request and in the presence of each other have hereunto set our hands as attesting witnesses . 4eW Ale-, 42 Page 16 We, Mildred C. Heberlig, -j-00— (� r t�G � and P,4uL,A k. &LPzS , the testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and testament and that she executed it as her free and voluntary act for the purposes therein expressed and that each of the witnesses, in the presence and hearing of the said testatrix signed the will as witnesses and to the best of their knowledge said signer was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence . 4 � � 1 testatrix / itness Witness Subscribed, sworn to and acknowledged before me by the above-named signer and subscribed and sworn to before me by the- above-named witnesses this 19`�— day of No ary Public 5 NOTARIAL'�EAL-- '): .OIS.A.SO�IENSERGERI Notary Putsi;c �I VOOn-sbu�Sm.:Gu ibedand County FSI:Oomnips�n929m .o_3i�t3rt h 3.,2t?OA Page 17 Orrstown Financial Services Inc., ORRF Historical Quote - (NASDAQ) ORRF, Orrstown... Page 1 of 1 II I I I I Enter Symbols or Keywords SEARCH Invest smarter! _ a W, r Frrxrr�'di�1 # • off Basic Chart Advanced Chart Interactive Chart Home Quotes ' News i Industries Markets I KsIIa J0a;L-z BigReports This Histodcal Quotes tool allows you to look up a security's exact closing price. Simply type in the symbol and a historical date to view a quote and mini chart for that security. ^�) Enter Symbol: jorrf Enter Date: 10/01/14 Otrstown Financial Services Inc. Wed,Oct 01,2014 closing Price: 16.25 16.75 r Open: 16.25 16.25 High: 16.57 16.00 15.75 Low: 15.9501 vowme: 23,233 Oct No Splits �nf�5 1. Dividend Income Funds 6. Government Bond Rates 2. Fixed Income Investments 7. Hottest Penny Stocks 3. Top 10 ETFs 8. Buy Penny Stocks 4. Current CD Rates 9. Small Business Franchise 5. 2014 Car of the Year 10. Equity Mutual Funds Get started with a broker EYBLY SECMtm tb CBIIiCJtL • • sr.1vuBr Amerittrade rk (o�k;er�.CeaEx� AMnak'F71�)YF,u l —_ Home I About Job opportunities I Contact Us I Feedback I Help Copyright 2014 MarketWatch,Inc All rights reserved. By using this site,you agree to the Terms of Use Privacy Policy,and Cookie Policy. Intraday Data provided by SIX Financial Information and subject to terms of.- Historical use.Historical and cunent end-of-day data provided by SIX Financial Information.Intraday data delayed per exchange requirements.S&P/Dow Jones Indices(SM)from Dow Jones 8 Company,Inc.All quotes are in local exchange time.Real time last sale data provided by NASDAQ. More information on NASDAQ traded symbols and their current financial status. Intraday data delayed 15 minutes for Nasdaq,and 20 minutes for other exchanges. S&P/Dow Jones Indices(SM)from Dow Jones&Company,Inc. SEHK Intraday data is provided by SIX Financial Information and is at least 60-minutes delayed. All quotes are in local exchange time. 1�++../lL.; . 1+n+fn ,+,n,Lo+. .o+.l. r nm/hictnriral/rlafanit acr�7cvmh=nrrfRrr.lncPT)atP=100/n7F1 _.. 10/9.9/9.014 Prudential Financial Inc., PRU Historical Quote - (NYSE) PRU, Prudential Financial Inc. ... Page 1 of 1 f ' I ! I Enter Symbols or KeywordsIs SEARCH � Invest smarter! : • eOm Ch8ftS (,Jusive izovelage that r71CSws markets �i41R!'7'rPR 4F,t.'riflriJ i Pru Basic Chan Advanced Chart Interactive Chart Home Quotes News Industries Markets , Historical QuotesBigRepo is This Historical Quotes tool allows you to look up a security's exact closing price. Simply type in the symbol and a historical date to view a quote and mini chart for that security. .. a� I Enter Symbol: Pru Enter Date: 10/01/14 r Prudential Financial Inc. II Wed,Oct 01,2014 Closing Price: 85.69 Open: 87.66 High: 87.89 Low. 85.63 Volume: 3,286,264 No Splits Ads 1. Dividend Income Funds 6. 2014 Car of the Year 2. Fixed Income Investments 7. Equity Mutual Funds 3. Top 10 ETFs 8. A Small Business Franchise 4. Government Bond Rates 9. Hottest Penny Stocks 5. Current CD Rates 10. Buy Penny Stocks Find o broker —tr Ameritraide j ,P019iaSi�ILT00tS; r « Home I About I Job Opportunities I Contact Us I Feedback I Help Copyright 2014 MarketWatch,Inc.All rights reserved. By using this site,you agree to the Terms of Use,Privacy Policy,and Cookie Policy. Intraday Data provided by SIX Financial Information and subject to terms of use. Historical and current end-of-day data provided by SIX Financial Information.Intraday data delayed per exchange requirements.S&P/Dow Jones Indices(SM)from Dow Jones 8 Compeny,Inc.All quotes are in local exchange time.Real time last sale data provided by NASDAQ. More information on NASDAQ traded symbols and their current financial status. Intraday data delayed 15 minutes for Nasdaq,and 20 minutes for other exchanges, S"P/Dow Jones Indices(SM)from Dox Jones 8 Company,Inc. SEHK intraday data is provided by SIX Financial Information and is at least 60-minutes delayed. All quotes are in local exchange time. /.A„V„1* «9 +cs 1)0/7F1 1(11i1)1 /7n1 a 9 Estate Valuation / Orrstown Financial Advisors Daniel K. Baer VP, Trust Officer & Financial Advisor Date of Death: 10/01/2024 Estate of: Mildred C. Heberlig, Valuation Date: 10/01/2014 Account: 1085 Processing Date: 10/06/2014 Report Type: bate of Death" Number of Securities: 13 File ID: M. Heberlig #1085 Shares security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 499 ACNB CORP (000868109) COM OTC Bulletin Board 10/01/2014 19.43600 19.10000 H/L 19.265000 9,613.24. 2) 30000 ARMSTRONG SCH DIST PA (042467GL8) Interactive Data Corporation DTD: 06/15/2006 Mat: 03/15/2022 5% 10/01/2014 108.92900 Mkt 108.929000 32,678.70 Int: 09/15/2014 to 10/01/2014 66.67 3) 500 CHEVRON CORD NEW (166764100) COM New York Stock Exchange 10/01/2014 119.35000 117.38000 HIL 118.365000 59,182.50 4) 100.962 DODGE & COX FDS (256206103) INTL STK FD Mutual Fund (as quoted by NASDAQ) 10/01/2014. 44'.48000 Mkt 44.480000 4,490.79 5) 1539.154 FEDERATED EQUITY FDS (314172560) STRG VAL DV INST Mutual Fund (as quoted by NASDAQ) 10/01/2014 6.11000 Mkt 6.110000 9,404.23 6) 7171.035 FIDELITY MON TR (316203207) LTD TRM MUNI INC Mutual Fund (as quoted by NASDAQ) 10/01/2614 10.74000 Mkt 10.740000 77,016.92 Daily Div. Accrual as of 10/01/2014 3.82 7) 2948.178 FIDELITY PA TAX FREE PORTFOLIO (316344209) PENN MUN INCM Mutual Fund (as quoted by NASDAQ) 10/01/2014 11.30000 Mkt 11.300000. 38,314.41 Daily Div. Accrual as of 10/01/2014 3.08 8) 4762PETERS TWP PA SCH DIST WASHING (716090TE5) Interactive Data Corporation DTD: 06/15/2003 Mat: 12/01/2014 3.7% 10/01/2014 100.24100'Mkt 100.241000 4,773.48 Int: 06./01/2014 to 10/01/2014 58.73 9) 320.624 ROWE T PRICE EQUITY INCOME FD (779547108) SH BEN INT' Mutual Fund (as quoted by NASDAQ) 10/01/2014 33.38000 Mkt 33.380000. 10,702.43 10) 353.205 VANGUARD/WELLESLEY INCOME FD (921938205) ADMIRAL SHARES Mutual Fund (as quoted by NASDAQ) 10/01/2014 62.10000 Mkt 62.100000 21,934.03 11) 1235.566 VANGUARD FIXED INCOME SECS FD (922031737) INFLT PRT ADMR Mutual Fund (as quoted by NASDAQ) 10/61/2014 26.39000 Mkt 26.390000 3.2,606.59 Page 1 This report was produced with EstateVal, •a product of Estate Valuations & Pricing Systems, Inc. If you have questions; please contact EVP Systems at (818) 313-6300 or www:evpsys.com. (Revision '1.4.0) Date of Death: 10/01/2014 Estate of: Mildred C. Heberlig Valuation Date: 10/01/2014 Account: 1085 Processing Date: 10/06/2014 Report Type: Date of Death Number of Securities:. 13 File ID: M. Heberlig #1085 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid: Adjustments Accruals Value 12) 4766.418 VANGUARD PA TAX FREE FD (922041,302) LONG TAXEX ADM Mutual Fund (as quoted by NASDAQ) 10/01/2014 11.67000 Mkt 11.670000 55,624.10 Daily Div. Accrual as of 10/01/2014 5.81 13) 92.681 VANGUARD INDEX FDS (922908496) 500 IDX FD SHS' Mutual Fund (as quoted by NASDAQ) 10/01/2014 148.35000 Mkt 148.350000 13,749.23 Total Value: $365,090.65 Total Accrual: $138.11 Total: $365,228.76 Portfolio Endnotes Federated Money Market - Principal # 66934N625 $ 18,563.32 Acc. Int. 0.01 Completed in 10/07/2014 By: Michele J. Reed, Fiduciary Administrative Assistant Page 2 This report was produced with EstateVal, a product of Estate valuations & Pricing Systems, Inc. If you Have questions; please contact EVP Systems at (81B) 313-6300 or www.evpsys.cbm. (Revision 1.4:0) Nov^ 4. 2014 2:57PM HC DAVIS No. 2821 P. 1 OR-RSTOWN . BANK A Tradition of Excelknee November 04,2014 Zuliinger-Davis Law Office 20 E Burd St Po Box 40 Shippensburg, Pa 17257 Fax: 717-530-5222 Re: Estate of Mildred C Heberlig Social Security Number Date of Death 10/0 1/2014 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNT WITH ORRSTOWN BANK: Time Deposit Account Account No- 20040614 Account Type- 30 Month Income CD Account Title- Mildred C Heberlig/Wayne F Heberlig/Mary Burkholder/ Rodney E Heberlig Date Opened- 06/06/1991 Joint Account(nameldate) Yes/06/06/1991 Balance- - $8,055.60 Accrued Interest $1.72 TSme Deposit Account Account No- 602000001 Account Type- IRA Prime Statement Savings Account Title- Mildred C Heberlig Date Opened 09/04/1997 Joint Account(name/date) No Balance- $2,016.14 Accrued Interest $1.53 (Named Beneficiaries - Mary S. .Burkholder and Wayne F. Heberlig, children. (bevel 1) Contingent beneficiary ,-- Rodney E. Heberlig, child) 2695 Philadelphia Avenue• Chambersburg,PA 17201 Nov. 4. 2014 2:57PM HC DAVIS No. 2821 P. 2 CheLkin .jAccount Account No- 100919 Account Type- Relation Interest Checking Account Title- Mildred C Heberlig/Frank S Heberlig Date Opened- 06/01/1973 Joint Account(name/date) Yes/06/01/1973 Balance- $3,313-07 Accrued Interest $.02 Checkinz Account Account No- 102210069 Account Type- Money Market Account Title- Mildred C f4eberlig Frank S Heberlig Date Opened- 01/04/1999 Joint Account(name/date) Yes/01/04/1999 Balance- $93,810-02 Accrued Interest $11.82 Best Regards, Lisa R.Kline Deposit Processing Representative M Carol Gratton From: Carol Gratton Sent: Friday, October 24, 2014 10:05 AM To: 'Ronda P. Dick' Subject: RE: Mildred Heber|ig Ronda, Thank you for the information onthis. Joel told the executor vvewould take care ofthis. | have not contacted Jackson as ( amsure they will only speak with the named beneficiaries. | assume each beneficiary will berequired to complete separate form,correct? |fyou have aform please email tnmneand }work with the beneficiaries. Thank you. Carol ' From: Ronda P. Dick[mnaibo:rdick@orntown.cnm] Sent:Thursday,October 2S, 2O145:16PK4 To:Carol Gratton Subject: FW: Mildred UeberUg Hi,Carol: Mildred HeberUoscontract value asof was$30,746.74. The cash surrender value was$3O711.74. K4o. HebediQnamed nine beneficiaries, proceeds tobedivided equally. The names follow. ]oanieMarie Burkholder Scott Allen Burkholder Wendy Carol Latshavv Jason Andrew HeberUg Abigail Ruth Heber|ig Jonathan David Heber|i8 E|yssaKay Heber|i8 Allen Luke Heber|iQ Philip Kyle Heber|ig They will all need tocomplete death benefit claim forms. |fthey haven't already contacted Jackson, | can email aform toyou for them. From: Melinda Gochenauer Sent Tuesday October 21,2O1412:19PK8 To: Ronda P. Dick Subject: FW: Mildred Hebedi8 Hi Ronda, Carol etJoel's office needs information onMildred HebeMiO. Please see the message below. Thanks, Melinda � + 00