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Home My WebLink About01-16-15 � 1505610105 REV-1500�X`°=_'�„F�>�� OFFICIAL USE ONLY PA Department of Revenue pennsylvania �,�.„, ��„,,,E�E County Code Year File Number Bureau of IndividualTaxes INHERITANCE TAX RETURN /� ��/� PO BOX 28o6oi RESIDENT DECEDENT � l/�Q (/IJI.C�p� _ Harrisburg PA 1�1z8-o6o1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY ' 12/24/2005 04/13/1913 __ _ DecedenYs Last Name Suffix DecedenYs First Name MI Kocher _ _ Margaret M (if Applicable)Enter Surviving Spouse's Information Below Spouse's last Name Suffix Spouse's First Name M� Spouse's Socia�Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW p 1.Original Return � 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) � 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 rv 717 69�500 :� :ra Dale Ketner, Esq., � � � �,-�, -, rn _ . -�._o REGI$� F WIILS ONL� __. FT1 -v- � � G'7 .� �� -:,� r-.. � ...,.� First Line of Address ` �� y� _ _ . ;�;, :.,, 129 Market Street LL c��- �., ",� � •-� ��r . ._ .. ... .. . ... ... . ..7 .;� � ,. �„�.. Second Line of Address = � ; .._ - Ketner Law Office, LL �� City or Post Office _ _ StatO ZIP COdB �-" DATE FILEQY�� G7 b Millersburg PA 17061 CorrespondenYs e-maii address:d812�k2tf18fat18W.COP1'I _ Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR QER&�N RES IBLE FOR FILING RETURN ,. LL,: �.,,�.--� / /s' S"� ADDRESS � Ben Kocher, 1 Manor View Drive, Millersburg, PA 17061 SIGNATURE OF PREPARER OTHER THAN REPRESE TA VE f � � (" f ADD S Frederick Kocher, 41 Clearfield Street, Elizabethville, PA 17023 PLEASE USE ORIGINAL FORM ONLY Side 1 � 150561,0105 150561,�105 J � 1505610z05 REV-1500 EX(FI) DecedenYs Social Security Number Decedenrs Name: Margaret Kocher ' RECAPITULATION 1. Real Estate(Schedule A). . . . . ..... . ...... .. . .... . .... . ............... L 2. Stocks and Bonds(Schedule B) . . . . . . . . . . .. . . . ... . . . .. . . . .. . . . ...... . . 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(Schedule E).. . . . . . 5. 38,790.49 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. ' 8. Total Gross Assets total Lines 1 throu h 7 8. '; 38,790.49 , � 9 ). . .... . .... . .. .. . . .. . . ... . . . . 9. Funeral Expenses and Administrative Costs(Schedule H). . ... . . . .. . ..... . . . 9. ' 384.07 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). . ... . . .. . . .. .. 10. 11. Total Deductions(total Lines 9 and 10). .. . . . ..... . ... . . ... . ... . . . ... . . . 11. , 384.07 12. Net Value of Estate(Line 8 minus Line 11) . . . . .. . . . .. . . . . .. . . ... ..... . . . 12. ' 38,406.42 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. 38,406.42 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 0 ' 15. 16. Amount of Line 14 taxable _ _ _ _ _ at lineal rate x.0 45 38,406.42 ' 16. '' 1,728.29 ' 17. Amount of Line 14 taxable ._ _ _ at sibling rate X.12 17. 18. Amount of Line 14 taxable - _ _ at collateral rate X.15 18. 19. TAX DUE . . ....... . . . . . . . . . . . . . . . .... ... . . . . .. . . ... . ........ ...... 19. �,728.29 ' _ _. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 � 15�567,0205 150561�205 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Margaret M. Kocher STREETADDRESS _ _...... __ 100 Mt.Allen Drive ____ _ _ _ CITY � STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 1,728.29 2. CreditslPayments A.Prior Payments 0.00 ----.._..._---....._......._..._.....___ B.Discount 0.00 _ __ 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) �,728•29 Make check payable to: REGISTER OF WILLS, AGENT. ;r�— �: m '� 'a�+s� w a *'rk� }� X� sa '�N � '%a `i� �e i, s= >< � �fi s �i� ��'� � ,.�. - p. . .. _;�r .J';�'-- .+ .. .4rvS�.c�n at�. r- . . ... sta'%. .. -r'F ^d-'c' .�S`f:=�r. .. . . , . . . . . - 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 tlesignate 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. � �� ,�, �, ,�; < •� �;�� .; , - . a . � � _. ,.x , . �� « r � , � �,; .. . .�.� r .�a � ti �:�� , �- ��tn� � �� a , ��. 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)J.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 naturai parent, an adoptive parent or a stepparent of the chiltl 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 decedenYs 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-1511 EX+ (0$-13) � pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Estate of Margaret M. Kocher 2006-00062 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: L e, ADMINISTRATIVE COSTS; . 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 340.00 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimanYs,attach explanation.} Claimant Street Address City_ _State ZIP Relationship of Claimant to Decedent __.. __.. ___ — 4. Probate Fees: 5, Accountant Fees: 6. Tax Return Preparer Fees: �• Short Certificate issued on re-opened Estate for this Supplemental Return 10.00 s. Copies-See atty billing sheets 15.20 9. Postage-See atty billing sheets 3.87 to. Cumberland County Register of Wills Fee-See atty billing sheets 15.00 TOTAL(Also enter on Line 9, Recapitulation) $ 384.07 If more space is needed,use additional sheets of paper of the same size. � 1505610205 REV-1500 EX(FI) DecedenYs Social Security Number Decedenrs Name: Margaret Kocher 165-38-2305 ' RECAPITULATION 1. Real Estate(Schedule A). ..... ..... ...... . ........ ........ .. . ........ 1. ` 2. Stocksand Bonds(Schedule B) .. . . ....... . .. ... ..... ........ ......... 2. ' 3. Closely Heid 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. ' 38,790.49 , . 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. ' 8. Total Gross Assets total Lines 1 throu h 7 8. 38,790.49 ' � 9 ). ............. ... .. ...... ... . 9. Funerai Expenses and Administrative Costs(Schedule H)..... ........ . ..... 9. 384.07 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I)... ..... ... ... . 10. ' 11. Total Deductions(total Lines 9 and 10)... ... ........ ... ............. ... 11. ' 384.07 ' 12. Net Value of Estate(Line 8 minus Line 11) ....... ............. ... .. . .... 12. I 38,406.42 ' 13. Charitable and Govemmental 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. ' 38,406.42 ' TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxabie at the spousal tax rate,or _ transfers under Sec.9116 �a)�1.2)X.0 0 ; , 15. ' 16. Amount of Line 14 taxable ' at Iineal rate X.0 45 38,406.42 '' �g. 1,728.29 ' 17. Amount of Line 14 taxable at sibling rate X.12 , ��• ' 18. Amount of Line 14 taxable at collateral rate X.15 �$•' 19. TAX DUE .... . ... . . ... ..... . ........ . .. ... ... ..................... 19. _ _ 1,728.29 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 � 1505610205 150561�205 � REV-1508 EX+(o8-iz) � pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH� BANK DEPOSITS & MISC. [NHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Margaret Kocher 2006-00062 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 �. ING USA Annuity and Life Insurance Death Benefit 30,971.50 2. Voya Insurance and Annuity Company-Life Insurance Death Benefit(associated with ING USA policy) 7,818.99 TOTAL(Also enter on Line 5, Recapitulation) $ 38,790.49 If more space is needed,use additional sheets of paper of the same size. COMMONWEALTH OF PENNSYLVANIA SHORT CERTIFICATE COUNTY �F CUMBERLAND ,.�y., � I, LISA M. GRAYSON, ESQ. Register for the Probate of Wi11s and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 16th day of January, Two Thausand and Six, Le t t ers TESTAMENTARY in common form were granted by the Register of said County, on the es ta te of MARGARET M KOCHER , la te of UPPER ALLEN TOWNSH/P (F/rsf,MidJlo,tasr/ in said county, deceased, to BEN L KOCHER and !Flrs4 Middle,LasU � FRE�ERICK W KOCHER (First,Middle.LasU and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 14th day of July Two Thousand and Fourteen. File No. 2006- 00062 PA Fi 1 e Na. 21- 06- 0062 Da te of Dea th 12/24/2005 S. S. # ,�t �% � ( `r/�( �( (' � ! � . ' � � e,q�ster �Tl�111�sT � ' / � � ��,� � � � ( �� ` ( �� l C` � � ��r'� � �1. eA�ry;,,..- . � ; �� , ; NOT VALID WITHOUT ORIGINAL S.IGNATURE AND IMPRESSED SEAL Yi'a��Denarlment of thc'I'rca»ury � r7e+d�1 Intrrnal Ite��enuc 3crvlce P .O . BOX 9003 In rep].y refer to : 0132939239 MOL7SVILlE NY 11742-9003 Feb . 14 , 2006 LTR 147C p 04-7021250 000000 oa o00 02004 BODC: NOBOD MARGARET M KQGHER ESTATE BEN L KOCH�R EX .,._ 1 MANOR VIEW DR � ,,.. MILLERSBURG PA 17061 006333 Employer ldentification Number : 04-7021250 Dear 7axpaYer : � ; Thank you for the inquiry dated Jan . 20 , 2006 . k I In our system , trusts and estates are assigned a specific seri�s of � Employer ldentificatian Number . 5ince you indicated an vour internet � application that you were applying for something other than a trust ar ' an estate , that specific series of EIN was nat issued . We issued a ' new EIN,` 04-7021250 , to your trust or estate so it would have the approprfate series . The EIN you obtained over the internet will not be validated . $e sure to notify all organizations (e .g . other gavernment agencies , financial institutions , third party payers , etc . ) of your correct EIN, especially those to wham you provided the now-cancelled number . If you have any questions , please call us toll free at 1.-800-829-4933 . If you prefer , you may write to us at the address shown at the top of the first page of this letter . Whenever you write , please include this letter and , in the spaces below, give us your telephone number ,.with the hours we can reach you . Also, you may want to keep a copy of this letter for your records . Telephone Number ( ) Hours ' ' 0132939239 ' Feb . 14 , 2006 LTR 147C 0 04-7021250 000000 Oq OOU 02005 � MARGARET M KOCNER ESTATE BEN � KOCHER EX 1 MANOR VIEW DR MILLERSBURG PA 17061 We �pologize for a�Y zncanvenie�ce we may have caused you, and thank you for your cooperation . � Sincerely yours , i • i� ..�� 1� /��-� � Phyllis M . LiBretti :i Department Mgr . EIN 3 Enclosure(s) ; . Copy of �F�is letter . �cr�x�'TI-lE it�GiSTER Of� wi�Ls . [N'1'H�COUR'I'OF COMMON 1'L�AS IN RB: ; CUMBERLAND COUNTY, PENNSYLVANIA The Escate of Margaret M. Kocher . Deceased , NU. 21-06-0062 , . �� ,,� �� A�. ;,�; N12AECIPE � ^� -- ;-:, �i'`�:, �rr• �-- �, . ��.. -,� ... i-�'._,} C">C_:� .� ':�,� C7 c:-: To the Register of Wills: �_;y� � `-�� ,"� � �� c• Piease enter the a�ppearance of Dale K. Ketner�as Estate Counsel for the above captioned Estafie. This Estate was administered and closed by Estate Counsel Allen Shaffer, who has since deceased. An additional asset has been located for this state. ,..._\,. - By: /� '` 1' C ,.: , .;, ,�-, � Date: � � Attorney's Signature: _____�_•-•----- Arinted Name: Dal� K. Ketner Supreme Court iD No.: $g302 Address: Ketner Law Office, LLC 129 Market Street Millersburg, PA 17061 Pl,one: 717-692-150Q ---�--�.._.,...,, ' . ._._.._ , .,, kocherleon ��k ��I� �.�.� C��e�xtt.��..ea�.� x, MARGARET M. KOCHER, of nsessiah village, � Mechan.tcsburg, Penneylvania, being of saund and disposi�g mind, memory and underatand.ing, hereby declare this instrument ta be my Last Will and Testament, revoking any and all Wi11s by me heretofore made. rTr�t r. ,�.n�*rr or•� D�.aTS ,�.?',AxFs A. My Co-Executors sha11 pay from my Estate, if any, all my just debte, che expenses of my .last illness �and funeral �xnd burial expenses and Che ex�en4ea o.� the administration of my Estate. 9. My Co-�xecutore shall ,pay aIl EstaCe, inheritance transfer, succession and any ather taxes, plus interaat and penalties thereon (hereafter "death Caxea" pr "tax"), which become payable by reason of my dEath, whether in respecC of property pa�aixig under dhis w.i11 or otherwise, out of the re�idue aP my Eetate without rei�nbursement from the recip.tent and without apportionment except any tax on property of my Estate, for the federal estate tax mariCal or char.itable deducCion. C. My Co-Execvtors may, in tha sole, abaolute and uncontralled d.tscretion of my Co-Executora, elect to treat �dmjnistrat.ton expenaes aa federal income tax deductions or ae federal Estate tax deductions and elect the daCe on w.h�ch Che pzoperties conr�tituting my Eetate are valued for federal EstaCe Cax purpoaea, regard].ess ot the resulCing e.ffect on other pzovisions af my Wi1.1. In addition, my Co-Executors sha11 have the sole d�scretionary authorzey ta take any acCian and Co make ar�y election to m,i.nimize the tax liabilitiea of my beneficiartes thereof. 7'his authority shall include, but sha11 noC be lzmited to, the authority to select a9seCs to be Qo1d by my Estate and Co be disCrihuted to the various beneficzaries in a manner wh.tch wj11 minimize the total —,�.�'I./1.�'�d.�.�.�,,,�^a.�.tn�_..�(SFAL) Page 1 of 5 Yagee i�lazgaret M. Kocher ` income tax of C.he state and poCential income taxes, determ.ined as the date of my death, of the various beneficiaziee. ITEF1 I3'. S give my hausehold furn.iehings, persanal effects, automobilea, and alZ other tAng.i,ble personal property to my husband, LEpN E. KOCHEK, if he survives me. If my husband doea noC survive me, I give this propHrLy, .in equal shares, unto my san�, FREDRICK W. KOCHSR and BEN L. KOCHER. The property ,passing und�.r tha:� ,paragraph does not inc.lude assers (other than passenqer automob�7.e�) which my Co-Executora determ�nm wera hedd by mc � primazily for business or �nveatment ,purposes. Z'T.N�J IS2. I forgive �ny debts owed to me by my mon, BEN L. KOCHER. xr�ar rv. I ,yi ve: A, the eurn of $2,500.00, to the PEACE UNITED CHURCH OF CHRIST, Berzysburg, Pennsylvania; B. in the evenC my husband predeceaees me, I give: 1. to OR.IENTAL MISSXON SOCTETY, XNTERNATTONAL, with h�adquarters in Greenwood, .Tndiana, 5i� of my EsCate; and 2. to M�SSIAH VILLA,GE, Grantville, Pennsylvania, 5fr of my Cst�te. , Theae bequesCQ sha11 be calcu.lated af�er deduction of debts, eCc., as seC forth in ICem I-A above. C. the moneys, in checking and pavings accounta in my name on1y, but not .includinq my funda in T.D.S,, in equal sharea, 'unto my grandcha:ldren, CHRXSTOPHBR W. KOCHER, REBECCA L. KOCHER and MATTHEW B. KOCHER; ' U. to my daughter-in-law, LINDA A. KOCNER (Frad'a w.tfe): 1. rny yellow-gold rounct large amethyst stone rtng; 2. my 141C aguamarine large etone ring� and 3. m,y tear ehaped stone aqvamarine pendant; E. to my granddaughter, REBECCA L. KOCHE.R, (➢en's daughter) : • 1. my opal ring w.iCh diamonds; 2. my opal pendanC with diamonda; 3. my o,pa1 earrings (nn diamands); and 4. a11 my colored glassware and alI my do,l,ls and cradl e; F, to my great-granddaughter, JACQUELINF, KOCNER, (daughter of Christopher and Wa,nda), my .14K yellow gold diamond clusCer pendant - bril.liant cut; �'l;Cl.�c¢��r�i,.r� )la. �yC�a�•r��t'rK. (SEAL) Page 2 of S Page� hiszgaret M. Kochex � , G. al.l of my muaic boxes and my manger set of olive wood, to my grandson, MATTHEW B. KOCHER; F1'. Co my daughCer-.tn-law, LINDA hT. KOCHER, (Ben's � wtfe) : ' 1. my Emerald rtng and earrings; 2. my I2uby ring and earzings wi th ' dj�imonds; and 3. one strinq of pearla (all the same size); I. Co my grandson, MATTFtEW B. KOCXER, my 14K yellow�. gald ring with large brx.Iliant cut diamond; pxov.ided, however, Chis r�ng shall be held in Trust by his parenCs and ahall be dela.vered ta him when he is 21'years of age; J. to my gxanddaughter, REBECCA L,. KOCHER, my gaod jewelry; provided� 11pWBVEx Chie jewelry aha11 be heId tn Tru�t by her parents and sha.Il be delivered to her when ahe ja 21 years of age; and K. to my granddaughter-in-law, WAN17A KOCNER, (Chr.istopher's wife), my diamond dinnez- r.ing. .ITEM V, In tlae even t my hu�band survi ves me: A. I gjve, from the re�r.idue of my EsCate, a sum equal Co Che maximum amounC of the federal unified cred.tt allowable, unto COh1tN[INITY BANKS, N.A., IN TRUST, nevert.heless, for the fol.iowing uses and purposea: 1. Co pay the zncome to, or for the care and main�enance, of my husband, LEDN E. KOCFIER, duxing his lifetime; 2. m,y� Trustee eha.11 have Che follow�.ng pow�rs .tn addiCior� to those vested in it by law and by other provis.tone of rny will: � a. to retain any or a11 of the asset� - of my Estate, real or pexsanal, without zegard to any px.tnciple of diversificaCion or risk; b. to jnvesL• in all #'o.rme of property, .including stock, common trust funda and mort,gage investment funds wheCher . operated without restriction to .investmonCs authorized for Pennay3vania fiduciaries, as �hey deem proper, withouc regard to any principle of diveraificaCion or xisk; c. to se.21 at public ox privat� sale, Co exchange or to lease, for any pariod of Cime, any real or personal property � and to give optione for sales, exchttngea or 2easea, .for ,�uch pr.ic�s and upon such tezms and cand.it.tone as Chey deem propt�r; d. to al.locaCe recei,pCs and expenses to prjncipal or income or partly to each aa . they, from time to ttme, think proper; e. to hold pro,perty in their names without designaCion oF any t'iduciary capacity or in tha name of a nam�nee or unregistered; 7 �'1�r)�,�Qltz��5'� IS�xL) Page 3 of 5 Paqes Ma,rgaret M, ochez v .. k f. to comprom.ise any claim or controveray; g, to exerca.ae any apCion, right or privilege gzanted in insurance poliCies az in other investments; h. to carry on any businesa owne,d or conCrolled by me at my deaeh fo.r whaCever period of time Chey shall think proper, and Chey shall have the powez tv do aray and a1I thinqs they deem necessary or apprapriate, as freely as I might in my lifetime; i. to borrow mnney even if the lendez is also a f.iduciary herein named and to pledge or mortgage any asset or asaets of my F•state, for the payment of taxes, debts, legactes, Ar3m.in3str�tian ex,penses or any othex' purpo�e which in the opznion of my executor wil]. facilitace the adm�nistration of my �etate; j, to abandon, disclnim and diapoae of any propgzty which in their op�nton shal.l be wosChlesa to my Eetate; k. to treat administrative or other expensea and debts of my Estate either ae income tax or xs Estate tax deductiona, wtthout regard to whether auch expense or debts were paid from principal or incom�; 1. to pay gene.ral legacies and any r�aiduary ahare in kind or in cash, or ,partly in each, ar by way of undjvjded ir�tezeats, even if ehares or residue sha21 be aomposed of diF�erence aa�ets, and the valuattons pZaced on asaeta by Chem For purpoaed of diatribution in kind shall be conclustve. 9, Upon Che death of my hueband, LEOTT E. KOCHER, the balance of the Trust shall be d.isCributed, in equal shares, unto my sona, FREDRICK W. KOCHER and BEN L. KOCHER, or their issue per stirpa�; snd 4. Z hereby nominate, constitute and appoint � COMh1�TN2TY B.MIKS, N.A., as Trustee of any TYusts here.tn created, B. 2 give all the reat, rer�idue and remainder of my Egtate, real, personal az mixed, of whatsoever nature and whereaoever situate, unto my husband, LEON E. KOCHER, and hereby nominate, constitute and appojnt him as Executor of this, my Last WiII and Testament. ,�TEl� VT, In the event m,y husband, LEON E. KOCHEIt, should ,predecease me or we should both die in a common disaster, tlaen: A. T give all the rest, residue and .remainder o� my Estate, real, personal and mixed, of whatsoever nature and whezesoever eituat-e, .in equal shares, unto my children, FREDRICK W. KOCHER and BEN L. KOCHER, or their' iasue per st�rpes; and 1� 1,� � ,,�t:��,�.✓ /7�7 �/1 Ar_.r�,��, (SEAL) Page 4 of 5 P�ges Mt�rgAreC M. Kocher " v t 9. I hereby nom�nate, con�ti�vte and appoint my son�, FREDRICK W. KOCHER and BEN L. KOCHER, as Co-�xecuCnrs of this, my LasC W�11 and TestamenC. ,�,T�,v�X, I reqvest ChaC rny Executor or Co-,Executors, retain AlIen Shaffex, Esquir�, as Attozney £or my Estate. „�� VII�'. I direct Chat my Executor or Co-ExecuCors, shall not be requtred to give bond for the faiChful performanCe of their dut�ea jn L-?xia or any othar juxi8a].Ct7.Ot7. IN WITNESS WHERkOI', 2 have hareunto set my hand and aeal to C.his my Last Wi12 and TesCament, conaisting of five (5) typewrjtten '"7G. pagea, bearing my sa.gnatuze, this,��' day of SepCember, A.D. 1997. / SIGNED IN THE PR CE OF: .,_ ' � � .��14[:.(S�ALJ Mar aret M. Kocher P�ge of 5 Pag a � . � i i i � � ' I i ; , • ��A.V[7.r��. , COMMONWE.ALTH OF pENNSYUVANIA . COUNTY OF DAUPHIN ` Before me, the undersigned authority, on Chia day personally appeaxed TESTATOR: MA.C�G�►22�T M' RP��' wxTNESS: A�,LEN SHAFFBI2 � WI'TNESS: .ANGELA A. WIE9T k.nown Co me to be the Testator anc� the WiCnasaee, respectively, whoee namea are subsczibed in their respective capacitiea, and, A1l of eaid persons being bY m� �iz°t duly aworn, said MARG.ARET hl. KOCHETt, Te�tatoz, declared to me and to the aa.ta W.�tn@$eee 2n my presence that said in�rz�'ent is her LasC Will and Testament, and that ahe willingly made and executQd iC as hez free and voluntazy acC and deed for the purposes therein expresaed; and that eaid Wytnesses, each on her oath atated to me, in the ,preaence and , k,earing of ea.id Testator, Chat the said TestaCor had declared to ! them that sa.id instrument ia her Last Wi11 and Teatament, and that i she eXeCuted the samc ae auch, and wanted each of them to a�.5� C �I aQ a Wirness; and upon their oathe each Witnese stated further tlaat th� did e.�qn the same a9 Witnessey in the presence of said , Y �, 1'estator, and at her request and t.hat satd TesCato�' wag at that � t�me over the age of 19 years and was ot aound cnind. ' ` �li%i "/�4 a �__��r J�I 0 '. 'i+. (SF�AL) argaret M. Roc r � (SE�AL) Wi . sa � � (�( f SEAI,1 ' W tn s ��— Sworn to and subscribed before me by MARGARET M. KOCHER, ALLESJ SHAFFER and ANGELA A. WIEST, the above-named Testator and Witlnessea, Chis �.�5`�` daY a� September, A.A. 1997. � Nota Public i._._.___._ NaTaew�s¢ai"""'�"" JUDY L PAUI,NOUN Pub�lC . I MIIMr9uurp,uau�n�n county ! ,,.l��m�rKVKos une�s,�aea. .._._._ CODICIL TO .LAST WILL I, MARGARET M. KOCHER, of Messiah village, Mechanicsburg, Cumberland County, Pennsylvania, do hereby make, publish and decldxe this to be a Codicil to my Last Will and Testament, dated the day of September 25, I997. I da hexeby modify and amend my said Last w.i.11 and Testament in the following manner: FIRST: T hexeby amend STEM V.A.3. , of my Last Will and Testament as follows: ��r v.A. �, ppon the death of my husband, LEON E. KOCHER, the balance ot' Che �'rust shall .be dzstributod as follows: a, ta rny son, BEN L. KOCHER, the sum of 5500,000.00. This is meant to be an amount equal to the sum I gave my son, Fredrick W. Kocher, in July 2003. b. the remainder shall be distxibuted in equal shares, unto my sons, FREDRICK W. KOCHER and BFN L. KOCHER, ox their issue per stirpes; SECoxD: r hereby amend Item VI, of my Last Wi12 and Testarnent as follows: rmua� V'r, In the event my husband, LEON E. XOCHER, should predecease me or we should both die in a common dzsaster, then: A, If my son, BEN L. KOCHER, does n.o� receive the amount desiqnated for him under ITEM V.A.3. , as amended above, of the 2rust provided for in my Will, then I give him such amount hexein so that he receives the total amount designated for him under ITEM V.A.3. set forth above. B. S give a11 the rest, r.esidue and remainder of my Estate, real, personal and mixed, of whatsoever nature and wheresoever situate, in equal shares, unto my sons, FREDRICK W. KOCt1ER and BEN .L. KOCHER, or their issue per stirpes; and C, I hereby nominate, constitute and appoint my sons, FR.EDRTCK W. KOCHER and BEN L. KOCKER, as Co- Executors o.f this my LasL Wi11 and TestBment. THIRD: Otherwise and exCept as herein-provided, I hereby confirm, .ratify and republish my said Last Will and Testament, dated SepCember 25, 1997. xx w222rEss wHEREOE', I have herevnto set my hand and seal to this Codicil to my Last Wxll and Testiament dated September 25, 1997, consisting of one (11 typewritten page, bearing my signature, this �.^'� day of July, 2003. WTTNESSES: �� , l� j��,�� c•� '„' �(SEAL) �Mar aret M. Kocher .`/ca-,,.. ,,, 5..J�-��T....-�-__._ Fage 1`of 2 Pages �FFIDAVYT COMMONWEALTH OF PENNSYLVANIA . COt7NTY OF DAUPHIN • BePore me, the undersigned authority, on this day personally appeared TESTATOR: MARGARET M. ]P�OCHER W2TNESS: JENNIFFR STAVIIt WITNESS: NANCY B. STACI�F'C)LE known to me to ba the Testatrix and the Witnesses, respectively, , whose names are subscribed in their respeafic.ive capacities, and, all of said parsons being by me first duly sworn, sa9.d MARGARET M- KOCHER, TestatriX� declared to me and to the said Witnesses in my presence that said instrument is her Ccndicil to Last Will and T�Btament, and that she willi.ngly made and executed it as herfree and voluntary act and deed for the purpos�s therein expressed; and that said Witnesses, each on her oalch stated to me, in the presence and hearing of said Testatrix, that the said Testatrix had declared to them that said instrument is her Codicil to Last Will and Testament, and that she executed the same as such, and wanted � each of them to sign it as a Witness; �a.nd upon their oaths each � Witness atated further that they did sigri the same as Witnesses in tha pre�ence of sazd Tastatrix, and at 17er request and that said Testatrix was at that time over �he a9e of 18 years and was oP sound mind. ,� �7��.,.ha/ /�/7r �� C��,,,Q��(SEAL) ✓ M�ret M. Kocher (SEAL) itness °��.crt,� :'�j �d-a�.�.,�-L�c.. (S EAI,) . " Witness Sworn tio and subscribed before me 9�y MARGARET M. KOCHER, ��I�;;$"�py� and NANCY B. SIP+OIQ"OLE V��, th� abova-named Testatrix and Witnesses, this c�'"b day of �e, A.D. 2003. �Je,��,c.Q,..��., ��.u-o�a-�--� Notary Public NotanalSea� Qaaisu�ce E,Stoneroed,Nolary PubNc �Amers�wrg Boro,DauphinCounry 1�Commisslon Eupires Mey 10,2004 5333 GALSG LCD PLF ING IiSA Annuity and Life Insurance Company KOOOQ20047 Description Amount Ko0oo2ooa� ****$30,971.50 � THE ATTACHED CHECK IS PAYMENT FOR THE FOLLOWING: Death Benefit $27 ,gg0.67 Gross Amount .00 Surrender Charge .00 Market Value Adjustment(MVA) .00 Total Returr� Adjustment(TRA) .00 Bonus Recapture _2 022 82 Federal Taxes .00 State ,Taxes .00 Express Charges .00 _. Loan Payo_ff _ - � Death Interest 5 ,103.65 Net Amount , �30,971 . 50 For any questions, please call 1-800-369-5303. Death Interest details for this disbursement are shown b$� 00 Cost Basis: '� 1 ,632 �ays 1.00 Int. Rate 1 ,434.89 Interest State 1 ,527 Days 3.00 Int. Rate 3,668.76 Interest CHECK NUMBER:0003629270 DATE:0811812014 LOC CODE: / � ING USA Annuity and Life lnsurance Company Date 0811812A'l4 NO.0003629270 , 9Q9 Locust Street `' Vpld 180 days€ro►h date af issue 6a-12781611 , .,.� ,r. . � OCS MOIf18S.IA..r3O309 � ' � � GALSG LCD PLF P8y Exa�t�Y _y=�--:�.,.. = �--r.- _�'=�,=;p_,.�.,�, .=x� Amount =�---�t—'--——_== US Dollars Pay to the � , , . , .a 4�. ��,� � > � *.,.**„***�30971.50 order of ESTATE'OF MA�tGAi�'�1`M FCbCH�F� 1 MANOR VI�W DR MILLER�BUFiG,PA 1�061-1289 ` ` �,.� ;�,`�:��'.��`,�'��` �'�� \ ,` � .� , Yi� � � �, � i �i;�i�;i,�j/�/,�i��i.�.%.%/� BANK OF AMERICA � � � � � AutborizedSignature .� .�.•� ., . . �� . . ,�. s,.`"� �.e �� r. �.�„ ��. , e^m r �•.. .� � .��:� � �-.<a. ,� �Y......,. . ..��. , ... i��.�:. ��:'�` . . t u'000 36 29 2 70�i' �:061 � L2788�: 33598 ? 2721��' ♦ ' . � �oy,� 05455130 5333 .fiNANCIAL"" GALSG DSM FPR Voya Insurance and Annuity Company tc00002ooa� Descri tion Amount ATR-7438572 THE ATTACHED CHECK IS PAYMENT FOR THE FOLLOWING: ATR-7438572 $'"****$7,818.99 K000020047 UPS 2 � CHECK NUMBER:0003861326 DATE:11/18/2014 LOC CODE: � � r SETREI�ENT AND RE�.�ASE AGREEMENT IN WITNESS WHEREOF,each of the undersigned on behaif of Releasors,and Voya, respective(y,acknowledges reading this Settiement and Release Agreement,understanding it and possessing the legal capacity to sign this Settlement and Release Agreement in the manner shown as indicated by their respective signatures on the dates shown below. � (This section to be completed by Ben Kocher) i �2 RECElVED � � �_____._...._...__._ G � . Ben Kocher,co-executor Date NOV 1 1 2014 �� Voya Compliance-pes Molne� STATE OF�__.�_�_-----...__._,__��.__._.. COUNTY OF DI�LU"�I I� Before me,the undersigned Notary Public,did personally appear_,,,�L�TV ��U��. ,who stated that he is aware of the contents of the foregoing Settlement and Release Agreement,and that he did execute that Agreement voluntarily. Sworn to and subscribed before me this__3� �day of � �E��.,,, ,2014: ,��°��.� NOtary PubliC COMMONWEALTN OF��,NSYI.� °JCTARIAL SEAL My commission expires: � 2- �� SHEf;t L,tMhiOP,Natary Pubtic Millersburg Boro,Dauphin Counry My Gommis:�ion Expires 8eptember 2,Z017 (This section to be completed by Frederick Kocher) �+ b '"��--f—f C"/ -.n ',..L.-�'-��c.ASL�s�.'C�.�,r, J �redenck Kocher,co=�xecutor Date STATE OF I I'� COUNTY OF �N�' fl,� � Before me,the undersigned Notary Public,did personally appear ��R�CK- I�D°�� ,who stated that he is aware of the contents of the foregoing Settlement and Release Agreement,and that he did execute that Agreement voluntarily. Swom to and subscribed before me this J��day of �C��-�. ,2014: _.,,��1�..- Notary Public My commission expires^� �'� ' COMMONWEALI'H Or t� tJNSYLV �I,, t�CTARIAL SEAL SHERI�.IMHOF,Notary;�ubpn ' Millerstwrg Boro,Oauphln CouMy � My Commfssion Exptres September 2,2017� �--�...,,......... Kxher Settlement and Release Agreement-3 pages total 2 ♦ � � SETT�.EMENT AND REL.EASE AGREEMENT his section to be aompleted by Voya Insurance and Annuity Company) �' ( . C _ o Insu ce and nu Company te STATE OF �bV1I COUNTY OF_Qn� Before me,the undersigned Notary Public,did personalty appear � .,who stated that he/she is aware of the contents of the foregoing Settlement and Relea Agree nt,and that he/she did execute that Agreement voluntarily. Sworn to and subscribed before me this_�h day of �l��.r _,2014: Not ry Public RECElVED My commission expires: J�� ,�j MICHEII L�;� nu $ �� Commiss�on N,,uwt� 725310 NOV 1 1 2014 My Cammiss�ur�Erp�res OClober 31,2015 Voya Compiiance-oes Moines Kocher Settlement and Retease Agreement-S pages total 3 L � KETNER LAW OFFICE, LLC . 129 Market Street Millersburg,PA 17061 717.692.1500 ' � ,'�� ,� F Y�� `�` �� ._ _ .. .��. Margaret M Kocher Estate 1 Manor View Drive Millersburg,PA 17061 RE: Estate of Margaret M Kocher Billing Period 6/01/14-9/30/14 �l�ate Uescription� > ,� Rate° Time Amount 7/9/2014 Telephone call with ING $ 200.00 0.2 $ 40.00 7/9/2014 Telephone call with Cumberland County Register � 200.00 0.2 $ 40.00 of Wills 7/9/2014 Prepare Praecipe to Enter Appearance $ 200.00 0.1 $ 20.00 7/9/2014 Correspondence to Register of Wills to file � 200.00 0.1 $ 20.00 Praecipe and obtain Short Certificate 7/15/2014 Receipt of Short Certificate from Orphans Court; $ 200.00 0.3 $ 60.00 revise ING letter TOTAL FEES $ 180.00 g s �A:' Copies 0.2 60 $ 12.00 Postage $ 3.38 7/9/2014 Cumberland Co Fee for Short Certificates $ 10.00 Cumberland Co Register of Wills Fee when filing Supplemental � 15.00 TOTAL COSTS $ 40.38 _. � �. Balance Due Paid in fu1110/1/14 $ 220.38 Thank you for your business! Make checks payable to: KETNER LAW OFFICE �v�essa► °-�=-^� A charge of 6%will be accessed each month on any overdue balance on your invoice. � KETNER LAW OFFICE, LLC 129 Market Street Millersburg,PA 17061 ; 717.692.1500 � � �� _ `: ., � . � � ,. , � _ .� Margaret M Kocher Estate 1 Manor View Drive Millersburg,PA 17061 RE: Estate of Margaret M Kocher Billing Period 10/01/14-12/31/14 T�a�e r �Description Rate T�ime Atnaut�t 12/17/2014 Finalize REV Supplemental and compile Exhibits $ 200.00 0.8 $ 160.00 TOTAL FEES $ 160.00 Copies 0.2 16 $ 3.20 Postage $ 0.49 TOTAL COSTS $ 3.69 ��fi` Balance Due $ 163.69 Thank you for your business! Make checks payable to: KETNER LAW OFFICE ��risA '�",�=,�, A charge of 6%will be accessed each month on any overdue balance on your invoice. RECEIPT FOR PAYMENT LISA M. GRAYSON, ESQ. Receipt Date : 7/14/2014 Cumberland County - Register Of Wills Receipt Time : 09 : 14 :44 One Courthouse S quare Receipt No. : 1078537 Carlisle, PA 17013 KOCHER MARGARET M Estate File No. : 2006-00062 Paid By Remarks : KETNER LAW OFFICE CJ ------------------------ Receipt Distribution -- ------ ------------- --- Fee/Tax Description Payment Amount Payee Name SHORT CERTIFICATE 10 . 00 CUMBERLAND COUNTY GENERAL FUN -- -------------- Check# 1557 10 . 00 Total Received. . . . . . . . . 10 . 00