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Home My WebLink About04-08-15 (3) J 1505614134 EX(03-14)(FI) REV-1 S00 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO Box 280601 INHERITANCE TAX RETURN 2 1 1 •4 0 6 5 2 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 7 0 8 2 0 1 4 0 1 2 2 1 9 3 1 Decedent's Last Name Suffix Decedent's First Name MI W I L S O N D 0 N A L D D (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ❑ 2. Supplemental Return ❑ 3.Remainder Return(date of death Prior to 12-13-82) ❑ 4.Agriculture Exemption ❑ 5. Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required (date of death on or after 7-1-2012) death after 12-12-82) 0 7. Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust 0 9.Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) ❑ 10. Litigation Proceeds Received ❑ 11. Non-Probate Transferee Return ❑ 12.Deferral/Election of Spousal Trusts (Schedule F and G Assets only) ❑ 13. Business Assets ❑ 14.Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number D A V I D H S T O N E E S Q U I R E 7 1 7 7 7 4 7 4 3 5 First Line of Address 4 1 4 B R I D G E S T R E E T Second Line of Address City or Post Office State ZIP Code N E W C U M B E R L A N D P A 1 7 0 7 0 — , .M Correspondent's e-mail address: D S T O N E a@ S T O N E L A W • NET Q c-j. 40. REGISTE USE ONLY --I , yy rn t,1 REGISTER OF WILLS USE ONLYy CID DATE FILED MMDDYYYY ? N ` G tV '? DATtr''FILED STAMPCO PLEASE USE ORIGINAL FORM ONLY Side 1 i IIIIII VIII VIII VIII IIID VIII VIII VIII VIII VIII Iill IIII 1505614134 1505614134 \ 1505614234 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: DONALD D - WILSON RECAPITULATION 1. Real Estate(Schedule A) . . . .. . . . . . . . . . .. . . . .. . . . . . . . . . . . . . . . . . . . .. . 1. 5 1 2 5 2 1 . 0 ❑ 2. Stocks and Bonds(Schedule B) . . . ... . . . . . . . . .. . . . . . . : . . . . . . . . . . . . .. . 2. 1 6 1 9 , 9 4 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . ., . 3. 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . ... . . . . . . . . . . . . . .. . 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . .. . 5. 2 0 5 4 3 . 5 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . .. . 6. 7. Inter-Vivos Transfers&Miscellaneous Nn-Probate Property (Schedule G) ri Separate Billing Requested . . . ... . 7. 2 1 5 9 3 5 . 1 7 8. Total Gross Assets total Lines 1 through 7 8. 7 5 0 6 1 9 , 6 3 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . .. . 9•, 5 4 8 8 2 . 9 3 10. Debts of Decedent,Mortgage Liabilities, and Liens(Schedule 1) . . . . . . . . . . .. . 10. 3 6 6 9 3 . 0 6 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . .. . . . . .. . 11. 9 1 5 7 5 . 9 9 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . .. . . . . . . . . . . . . . . .. . 12. 6 5 9 0 4 3 . 6 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. 6 5 9 0 4 3 . 6 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 -0 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate x - 0 4 5 6 5 9 0 4 3 . 6 4 16. 2 9 6 5 6 . 9 6 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 9 6 5 6 • 9 6 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has any knowledge. 4. GNATU OF PER RESPONSI E R FILING UR DATE ADDRESS 242 MA�/A fE / 007 OAK LANE NEW CUMBERLAND PA 17070 SlrAT E OF P P ER 0=HAN PERSON RESPONSIBLE FOR FILING THE RETURN <ATI-i's, ADDRE 414 BRIDGE TR ET NEW CUMBERLAND PA 17070 11111111111111111111111111111111111111 Side 2 1505614234 1505614234 REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: 21 14 0652 DECEDENT'S NAME DONALD D • WILSON STREET ADDRESS 513 NINTH STREET CITY STATE ZIP NEW CUMBERLAND PA 1?0?0- Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 291656 - 96 2. Credits/Payments A, Prior Payments 261000 - 00 B.Discount 1,3 6 8 . 4 2 (See instructions.) Total Credits(A+B) (2) 2? ,3 6 8 • 4 2 3. Interest (3) 0 . 00 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) 2,288 - 54 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 ..................................................................................................... ❑ 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? ....................................................................................... ❑ ❑X 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ ❑X 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. 0 ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1) (ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a step-parent 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 decedents lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S. §9116(a)(1.3)].A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1502 EX+(12-12) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DONALD D . WILSON 21 14 0652 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 Property located at 4512 Florence Ave, Mechanicsburg, 326,500 . 00 Lower Allen Twp, Cumberland County, PA sold to SMKP Properties LLC on August 28, 2014 2 Property located at 513 Ninth St, New Cumberland , 1861021 . 00 Cumberland County, PA sold to David D . Wilson and Carol A . Wilson, husband and wife on September 3, 2014, using the assessed value $187,900 X CLR • 99 = $186,021 TOTAL(Also enter on Line 1,Recapitulation.) $ 512,521 • 00 If more space is needed,use additional sheets of paper of the same size. REV-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER DONALD D• WILSON 21 14 0652 Ali property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 67.979 shs Oppenheimer Funds—Acct #002382381048465 11619 - 94 @ *23. 830 each TOTAL(Also enter on Line 2,Recapitulation) $ 1,619 - 94 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: DONALD D . WILSON 21 14 0652 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 2005 Buick LaSabre sold to Greg Dolan 51000 . 00 2 Carlea Lenker Realty-rents rec from apts less exp 81544 . 53 3 Checks received on claim on law suit 128 . 56 4 Erie Insurance-refund on apartments (Florence Ave) 11648 . 00 5 Erie Insurance-refund on homeowners insurance 88 . 00 6 Health Insurance refund receivede 129 . 95 ? M&T Bank-Checking Acct #90684249 4 ,82? . 05 8 PA American Water-refund check 20 • ?6 9 PPL-refund received 41 . 6? 10 Refund check from anticipated trip cancelled 115 . 00 TOTAL(Also enter on Line 5,Recapitulation) $ 20,543 - 52 If more space is needed,use additional sheets of paper of the same size. 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 DONALD D . WILSON 21 14 0652 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP To DECEDENT AND DATE OF DEATH %OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Mutual Beneficial Assoc-Annuity 132,202 . 01 100 . 00 321202 . 01 #99702 benef are Jill Ann Cliber and David D • Wilson 2 Mutual Beneficial Assoc-IRA #107827 83,733 .16 100 . 00 83,733 . 16 benef are Jill Ann Cliber and David D . Wilson TOTAL (Also enter on Line 7,Recapitulation) $ 215,935 - 17 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+ (08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER DONALD D . WILSON 21 14 0652 Decedent's debts must be reported on Schedule t. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Susquehanna Club-funeral lunch 551 . 66 Stone Murray Funeral Home-funeral expenses 71245 . 80 Olde Town Florist & Greenery-flowers for funeral 324 . 36 David Wilson-Reimb for Rolling Green Cem . exp 11495 . 00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2 . AttomeyFees: David H Stone, Esquire 12 ,500 . 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: See 05 below $493 . 50 5 . Accountant Fees: 6 • Tax Return Preparer Fees: 7 • Stone LaFaver & Shekletski-Reimb on advertising 308 . 02 2 PA American Water-service at property 111 . 34 3 Borough of New Cumberland-sewer/trash at prop 115 . 24 4 Verizon-service at property 20 . 07 5 David Wilson-Reimb for probate costs & filing fees 523 . 50 6 PA American Water-service at property 34 . 83 7 PENNDOT-car registration fee 36 . 00 8 Check written by decedent but not cleared by bank 300 . 00 9 Troy Cliber-mowig grass at property 580 . 00 10 Troy Cliber-lawn maintenance 40 . 00 11 Troy Cliber-mowing at property 70 . 00 12 Robin Gasperetti-property taxes 578 . 96 TOTAL(Also enter on Line 9,Recapitulation) $ 54,882 - 93 If more space is needed,use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent DONALD D. WILSON 21 14 0652 Decedent's Name Page 1 File Number Schedule H -Funeral Expenses&Administrative Costs -B7. ITEM NUMBER DESCRIPTION AMOUNT 13 Robin Gasperetti-property taxes 1,157 . 92 14 Settlement costs ($29,760) less reimb ($2,590 . 88) 271169 . 12 15 PPL-electric services at property 125. 27 16 UGI-gas service at property 794 . 00 17 PPL-electric service at property 41 . 67 18 PPL-electric service at property 50 .77 19 UGI-service at property 113 . 40 20 Stone LaFaver & Shekletski-Reimb for a filing deed 86 . 00 21 Stone LaFaver & Shekletski-Reimb for filing 10 . 00 Release of Claim for Citibank 22 Reserve for closing expenses and inc tax prep fees 500 . 00 SUBTOTAL SCHEDULE H-67 30,048 - 15 Report debts incurred hythe decedent prior todeath that remained unpaid utthe date ofdeath,including unm|mbumwdmedical uxponmmw REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DONALD D . WILSON 21 14 0652 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 JILL ANN CLIBER 112 residue Lineal 3141521 . 82 242 HALDEMAN AVENUE NEW CUMBERLAND PA 1?0?0- 2 DAVID D WILSON 112 residue incldg Lineal 3141521 . 82 100? OAK LANE Sch A 2 NEW CUMBERLAND PA 1?0?0- 3 DAVID W CLIBER Item 6 Lineal 101000 . 00 242 HALDEMAN AVENUE NEW CUMBERLAND PA 1?0?0- 4 TROY CLIBER Item 6 Lineal 101000 . 00 242 HALDEMAN AVENUE NEW CUMBERLAND PA 1?0?0- 5 SETH D. WILSON Item 6 Lineal 10,000 . 00 100? OAK LANE NEW CUMBERLAND PA 1?0?0- 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. LAST WILL AND TESTAMENT OF DONALD D. WILSON 1, DONALD D. WILSON, of the Borough of New Cumberland, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any Will or Codicil previously made by me. ITEM 1: Upon my demise, I direct that my body be buried in a lot that I own in the Rolling Green Memorial Park, Lower Allen Township,Cumberland County,Pennsylvania. ITEM 2: 1 direct that all,my just debts and funeral expenses be paid as soon as practical after my death. ITEM 3: 1 direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my Estate. z ITEM 4: 1 give, devise and bequeath all the rest, remainder and residue of my estate of O every nature and wherever situate, together with all insurance thereon, to my beloved wife, JEAN M. WILSON, provided she survives my death by thirty (30) days, IN TRUST NEVERTHELESS, as established under this last will for the care and needs of my wife,JEAN M. WILSON. z O ITEM 5: 1 hereby appoint my son, DAVID D. WILSON, Trustee of this Trust. If my son, David D. Wilson fails to qualify or ceases to act as Trustee, I appoint MY daughter, JILL A. CLIBER, alternate Trustee of this Trust. This trust is intended to satisfy those non-support needs for my wife, as deemed appropriate in the absolute discretion of the trustee. This trust is not intended to displace any source of income otherwise available to my wife for her basic support (such as food and shelter), Page 1 of 11 including any governmental assistance program to which my wife is or may be entitled. It is not intended to be a resource of my wife. No part of the corpus of this trust shall be used to supplant or replace any public-assistance benefits received by or through any county, state,federal or other governmental agency. Further,Trustee shall hold and distribute the principal and income of this trust as follows: a. During the lifetime of my wife, to the extent that benefits are not made available to my wife for other than basic living expenses, including food and shelter, trustee, in its absolute discretion, may distribute from income and principal to or for the benefit of my wife, for her needs other than basic support. Any income not so expended shall be accumulated and added to principal. For the purposes of this provision, non-support purchases include, but are not limited to dental care; unreimbursable medical and dental expenses, not covered by Medicare or Medicaid, including plastic and reconstructive surgery, diagnostic work and treatment, rehabilitative training and experimental medical services; psychiatric/psychological services; occupational therapy; prosthetic devices; dietary needs and supplements; custodial care or supplemental nursing care; recreation, cultural experiences, outings and travel, including payment for others to accompany my wife; telephone and television, including cable television; reading and educational materials; computer and electronic equipment; exercise equipment; unreimbursed therapy; and related insurance. Trustee's discretion in making distributions authorized hereunder is absolute with regard to distributions from the trust estate, and shall Z be binding on all interested persons. "`a a In authorizing any distribution to or for the benefit of my wife, trustee must recognize that any �3 Q such expenditures are to satisfy only non-support needs and that such contributions, if any, are not Q Z intended to displace any source of income otherwise available to my wife for her basic support (such as Q food and shelter), including any governmental assistance program to which my wife is or may be entitled. No portion of this Trust is intended to be a resource of my wife. This trust is intended to be a discretionary spendthrift trust. Page 2 of 11 Any and all non-support sums distributed which are related to my wife's medical care or shelter shall only be made directly to the third party provider and not to my wife. As this trust is specifically not intended to provide basic support and maintenance needs for my wife, if my wife is unable to maintain and support herself from her own resources and sources of income, trustee shall seek such support for my wife from public sources. The trust has specifically not been created to supplant or replace public-assistance benefits. Trustee should, therefore, seek entitlements which are available to members of the community who are experiencing disabilities that are substantially similar to those that my wife experiences. Trustee shall deny any request made. by any agency or governmental entity requesting disbursement of trust funds to satisfy my wife's support needs. Trustee shall take whatever legal steps may be necessary to initiate or continue any public- assistance program for which my wife is or may become eligible. Trustee shall bring such action in any court having jurisdiction over the matter, to secure a ruling or order that this trust is not available to my wife for support purposes. Any expenses of the trustee, including reasonable attorney fees, in connection with matters relating to determination of eligibility of my wife for public support, shall be a proper charge to the trust. b. No income or principal shall be assignable by a beneficiary or available to anyone having a claim against a beneficiary before actual payment to the beneficiary. No part of the trust shall be <O subject to the claims of any beneficiary's creditors, or specifically my wife's voluntary or involuntary :>Cn creditors for the provision of care and services to her during her lifetime, including payments for Q residential care and maintenance by any public entity or private creditor. Q ZC. Cinder no circumstances can the beneficiary compel a distribution from the trust for any '- purpose. Trustee's discretion in making non-support distributions is final, even if trustee elects to make no distributions at all. Further, trustee may be arbitrary and unreasonable. Trustee's absolute and independent judgment, rather than any other party's determination, is intended to be the criterion on which Page 3 of 11 distributions are made. No court or any other person should substitute its or their judgment for the decision or decisions made by trustee. d. Trustee and its successors shall have the following powers in addition to those given by law to be exercised by them in their absolute discretion, which powers shall be applicable to all property held by them, including property held for incapacitated persons effective without the order of any court, and until actual distribution of all such property: i. To retain any investments at discretion including stock of any corporate fiduciary hereunder, or of a holding company controlling it; ii. To invest and reinvest in the trustee's discretion as permitted under Act 28 of 1999, the"Prudent Investor Act," with the specific right to invest in stocks, bonds and real estate, including non-income producing residential real estate for the occupancy of any present income beneficiary or beneficiaries, and in such diversified, money market and mutual funds, including a corporate fiduciary's proprietary mutual funds, as the trustee deems appropriate, including any such funds of any corporate fiduciary hereunder or any successor or affiliated corporation or a holding company controlling it; S Z iii. To sell, to grant options for the sale of, or otherwise to convert any real or O �a personal property or interest therein, at public or private sale, for such prices, at such times, in 3 such manner and on such terms as they may think proper, and to execute and deliver good and �aQ aQ sufficient conveyances, assignments and transfers thereof without liability of any purchaser to see �Q 0 to the application of the purchase money; iv. To borrow money and to secure its repayment by mortgage of real or personal property, pledge of investments or otherwise, without liability on the part of the lenders to see to the application thereof; V. To compromise claims by or against settlor's trust created hereunder; Page 4 of I I vi. To make distributions in cash or in kind, or partly in each; vii. In any division of principal into separate trusts or shares, and in any distribution of trusts or shares, to allocate to any trust, share or beneficiary, property different from the property allocated to another trust, share or beneficiary as the (corporate or disinterested) trustee using fair market values on the date of division or distribution, deems appropriate; provided, however, this power shall not be exercised in a manner contrary to any specific allocation of property elsewhere in this trust in a manner that renders ineligible all or any part of any gift for any tax deduction; viii. To register investments in the name of a nominee or to hold the same unregistered in such form that they will pass by delivery; ix. To join in any recapitalization, merger, reorganization, or voting trust plan affecting investments; to deposit securities under agreement; to subscribe for stock and bond privileges; and generally to exercise all rights of security holders; X. To manage, operate, repair, after, or improve real estate or other property, and to lease real estate and other property on such terms and for such period as trustee deems advisable even for more than five(5)years and beyond the duration of any trust; Xi. To receive from settlor or from any other source any real or personal property as additions to this trust by deed,will or in any other manner; xii. To associate with them in the absence of a corporate fiduciary, an accountant, custodian, investment advisor and other agents and to compensate them from principal or income or both, as trustees shall determine (such compensation to be a reduction of the compensation of trustees); Page 5 of I I xiii. To associate with them at any time, in their absolute discretion and of their choice, a corporate fiduciary that shall have the same powers as trustee, such designation by trustee and acceptance by a corporate fiduciary to be in writing; xiv. To delegate to a corporate fiduciary the exercise of any powers, with the same effect as if the trustee delegating such power had joined in the exercise of such power, and to revoke any such power, provided, however,that the revocation of any such delegation shall be in writing delivered to and accepted by the corporate fiduciary; xv. To combine, without prior court approval, any trust herein with any other trust with substantially similar provisions, although such other trust may have been created by separate instruments and by different persons, and, if necessary to protect different future interests, to value the assets at the time of such combination and to record the proportionate interest of each separate trust in the combined fund; xvi. To exercise any stock options which the trustee may receive; to borrow such funds from any source as the trustee may deem necessary for the exercise of such options; and to pledge assets as trustee deems appropriate for this purpose; xvii. To permit any present beneficiary to occupy any real estate forming part of any trust without rent or on such other terms and conditions as the [corporate or disinterested] trustee Z shall determine; xviii. No trustee shall be required to qualify before, be appointed by, or, in the absence Q of a breach of trust, account to any court (and failure to account alone shall not be considered such a breach); nor shall trustee be required to obtain the order or approval of any court in the exercise of any power or decision granted hereunder;and xix To do all other acts and things necessary and appropriate in the management, administration and distribution of this trust. Page 6 of 11 xx. This trust shall be irrevocable and settlor hereinafter shall have no right to alter, amend or revoke this trust. f. If the existence of this trust results in the ineligibility of my wife for any public benefit or any entitlement program,trustee is authorized, but not required,to terminate this trust. It is my wish that, subsequent to the termination of this trust, if my wife is still living, the distributee shall hold and distribute the principal and income received by her, to ensure that my wife receives sufficient funds from this trust for basic living needs and non-support benefits as provided for in this trust when public-assistance benefits are unavailable or insufficient. This is not mandatory on such distributee, but an expression of my wishes only. g. The individual trustee shall have the right to remove any then serving corporate trustee by written notice to such corporate trustee of such removal and the designation of a successor corporate trustee. Any such removal shall not be effective until the successor so designated has qualified to serve. Any appointment of a trustee or a successor trustee hereunder shall be in writing and accepted by the trustee so appointed, may become effective at any time or upon any event, and may be single or successive, all as specified in the instrument of appointment. s h. No fiduciary serving hereunder shall be required to furnish bond in any jurisdiction, and Zif any bond is necessary, no surety shall be required. i. The compensation of for a corporate trustee for services as trustee hereunder shall be in �Q accordance with its standard charges for such trust services in effect from time to time during which such a services are performed. Any other individual trustee serving without a corporate trustee shall receive Z Qcompensation in accordance with the schedule of fees in effect from time to time of a corporate trustee selected by such individual trustee and qualified to do business in the jurisdiction in the Commonwealth of Pennsylvania. Page 7 of 11 j. Questions pertaining to the validity, construction and administration of the trusts created under this instrument'shall be determined in accordance with the laws of the Commonwealth of Pennsylvania. ITEM 6: Should my beloved wife, JEAN M. WILSON, predecease me or fail to survive my death by thirty (30)days, I give, devise and bequeath TEN THOUSAND DOLLARS ($10,000.00) to each of my grandchildren, DAVID W. CLIBER, TROY CLIBER and SETH D. WILSON, in Trusts as hereinafter setforth. ITEM 7. Should DAVID W. CLIBER, TROY CLIBER not have attained the age of twenty-five (25) years at the time of distribution to them, I devise and bequeath the share of such beneficiary to my daughter,JILL ANN CLIBER of New Cumberland,Pennsylvania, as Trustee(I appoint my son, David D. Wilson of New Cumberland, Pennsylvania as alternate Trustee), to be held in separate trusts, to hold, manage, invest and reinvest the share so received, in accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in Trustee's discretion, may be necessary or appropriate for such beneficiary's maintenance, support, and education (including college education, both graduate and undergraduate) without regard to his or her guardians' ability to provide for such maintenance, support or education, or to make payment for these purposes, without further responsibility, to such beneficiary's parents or to any person taking care of such beneficiary. Any S principal or income not so applied shall be distributed to such beneficiary absolutely when he attains the z `- 0 age of twenty-five (25) years. If he dies before attaining the age twenty-five (25), the Trust shall �a terminate and such share shall be distributed to his personal representative . Should the principal of any C� Qtrust herein provided for be or become too small in the Trustee's discretion so as to make establishment or z continuance of the trust inadvisable, the trustee or my personal representative may, without court approval, 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 Page 8 of 1 I income. Upon such termination, the rights of all persons who might otherwise have an interest as succeeding income beneficiary or in remainder shall cease. ITEM 8: Should SETH D. WILSON not have attained the age of twenty-five (25) years at the time of distribution to him, I devise and bequeath the share of such beneficiary to the PARENTS or the SURVIVING PARENT of the said beneficiary, as Trustee to be held in trust, to hold, manage, invest and reinvest the share so received, in accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in Trustee discretion, may be necessary or appropriate for such beneficiary's maintenance, support, and education (including college education, both graduate and undergraduate) without regard to his parents' ability to provide for such maintenance, support or education, or to make payment for these purposes, without further responsibility, to such beneficiary's parents or to any person taking care of such beneficiary. Any principal or income not so applied shall be distributed to such beneficiary absolutely when he or she attains the age of twenty-five (25) years. If he dies before attaining the age twenty-five(25), the Trust shall terminate and such share shall be distributed to his personal representative. Should the principal of any trust herein provided for be or become too small in the Trustee's discretion so as to make establishment or continuance of the trust inadvisable, the trustee or my personal representative may, without court approval, make immediate distribution of the then-remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportions he is then entitled to income. Upon such termination,the rights of all persons who might otherwise have an interest as succeeding income beneficiary or in remainder shall cease. Q ITEM 9; Should my beloved wife, JEAN M. WILSON, predecease me or fail to survive ""mss m death b thirty 30 days, I give, devise and bequeath all the rest, residue and remainder of rn estate, Y Y rtY( ) Yx g� x q Y wherever situate, together with insurance thereon, in equal shares, to my children, JILL ANN CLIBER and DAVID D. WILSON, or their issue,per stirpes. Page 9 of 11 ITEM 10: Until distributed, no gift or beneficial interest shall be subject to anticipation or voluntary or involuntary alienation. ITEM 11: 1 appoint my daughter, JILL ANN CLI13ER and my son, DAVID D. WILSON, Co-Executors of this my Last Will. ITEM 12: 1 direct that my personal representative, trustee, or their successor, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament,this._�_day of F 2008. DONALD D.WILSON Signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. 0't� residing at Le • 1 t�I• c.,sir v,r vi �- residing at b t 'c 1'1 v'- Page 10 of 11 COMMONWEALTH OF PENNSYLVANIA ) }ss: COUNTY OF CUMBERLAND ) We, DONALD D. WILSON, and the Testator 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 Testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the will as witness and that to the best of his or her knowledge, the Testator was at the time eighteen(18) years of older, of sound mind and under no constraint or undue influence. km"v 0, /Jj4I 0�4 DO D D. WILSON ess Wime Subscribed, sworn and acknowledged before me Ln rby DONALD D. WILSON, the Testator, and subscribed and sworn to before me by o--t-M LSK- and L. /_3,4' �� .t =c ` the witnesses, this day of.JA til u A 2 7 ) 2008. Notary PublicEAL) to COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL HENRY F.COYNE,NOTARY PUBLIC HAMPDEN TWP,CUMBERLAND COUNTY MY COMMISSION EXPIRESME 17 2008 Page 11 of 11 Propenyl Mapper 1:1P Cu*WC=ty,PA Imager)2011 Imagery 2008` lmagemN Off {�Parcel Search +y' Features selected:1. —'5i3 NINTH STREET —.. i 1 PIN:26.24.0811.166 513 NINTH STREET Je w2•I Deedbook:0030H-00415 ! Owner WILSON,DONALD D&JEAN M ' PIN:26-24-0811-166 r f Land Use Code:101 Property type:R Oeedboak:0030H40415 'Owner;WILSON,RONALD D&JAN j Acreage:0,33 I M li Square Feet:1339 Taxable Status:T + land Use Cade:101 Clean&Green Status: Property Type;R Land Assessed Value$:54800 Acreage:0.33 Square Feet.1339 Taxable Status;T 1' Clean&Green Status: • land Assessed Value$:54800 Builrrng Assessed Value$:133100 Total Assessed Va4re$:181900: Sale Price$.63000 `- Sale Date:Sun)ul 241983 08:00;00 pM . Z:\RE\DED\Wilson.Donald—4512 Florence Avenue 'Tax Parcel 4:13-24-0797-001 Address:4512 Florence Avenue Mechanicsburg,PA 17055 DEED, THIS INDENTURE made the AS day of AQ-1U ) in the year 2014, between JILL A. CLIBER and DAVID D. WILSON, Co-Executors of the Last Will and Testament of DONALD D. WILSON, late of New Cumberland Borough, County of Cumberland, and Commonwealth of Pennsylvania, of the first part, hereinafter called the Grantors, - AND— SMKP PROPERTIES, LLC a Pennsylvania limited liability company, of the second part, hereinafter called the Grantee; WHEREAS, the said DONALD D. WILSON became in his lifetime seised, as of fee, of and in a certain tract of land, together with the improvements thereon erected, situate in Lower Allen Township, County of Cumberland, and Commonwealth of Pennsylvania, and more particularly described hereinafter; and being so thereof seised, died on July 8, 2014, having first made his Last Will and Testament in writing dated January 11, 2008, duly probated and registered in the Office of the Register of Wills of Cumberland County on July 15, 2014, wherein and whereby he appointed as Co-Executors, the said JILL A. CLIBER and DAVID D. WILSON, to whom Letters Testamentary were duly issued by said Register of Wills on July 15, 2014, wherein and whereby said premises hereinafter described were not specifically devised, all as in and by said Will and the records of said Register of Wills, recourse thereunto being had, appears: NOW THIS INDENTURE WITNESSETH, that the said Grantors, for and in consideration of the sum of THREE HUNDRED TWENTY-SIX THOUSAND FIVE HUNDRED and NO/100 ------------($326,500.00)------------Dollars, which has been paid to they by the said Grantee at or before the sealing and delivery hereof, receipt whereof is hereby acknowledged, has granted, bargained, sold, aliened, released and confirmed, and by these presents does grant, bargain, sell, alien, release and confirm unto the said Grantee, ALL THAT CERTAIN lot of ground hereinafter referred to in the Plan of Lots of Harrisburg Manor, said plan being recorded in the Office of the Recorder of Deeds in and for Cumberland County, in Plan Book "2", Page 50, situate in the Township of Lower Allen, County of Cumberland and Commonwealth of Pennsylvania, as follows: BEGINNING at the point located on the eastern line of unopened Trinity Place, said point also being referenced as the southwestern comer of Lot No. 1, Block "N" on the hereinafter mentioned Plan of Lots; thence along other lands of Donald D. Wilson North fifty two degrees ten minutes East (N 52' 10' E) one hundred and twenty seven and thirty five one-hundredths (127.35) feet to lands now or formerly of the Lower Allen Fire Company; thence along said lands South twenty six degrees forty five minutes East (S 26' 45' E) one hundred and twenty two and twenty five one-hundredths (122.25) feet to a point on the Northern line of unopened Florence Avenue; thence along said Northern line of unopened Florence Avenue South fifty two degrees ten minutes West (S 52' 10' W) one hundred twenty seven and thirty five one hundredths (127.35) feet to a point on the Eastern line of unopened Trinity Place as depicted on the hereinafter mentioned Plan of Lots; thence along said Eastern line of unopened Trinity Place North twenty six degrees forty five minutes West (N 26' 45' W) one hundred twenty two point twenty five (122.25) feet to a point being the place of BEGINNING. BEING Lots Nos. 6, 7, 8, 9 and 10, Block "N" as set forth on the Plan of Lots of Harrisburg Manor. BEING tract No. 2 of the same premises which John R. Greene Associates, a Pennsylvania limited partnership, by Deed dated September 19, 1980, and recorded September 26, 1980, in the Office of the Recorder of Deeds of Cumberland County in Deed Book "C", Volume 29, Page 924, granted and conveyed unto Donald D. Wilson, deceased. TOGETHER with any right, title, or interest, the Grantors may possess in unopened Trinity Place and Florence Avenue. TOGETHER with all and singular the buildings, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever, thereunto belonging or in any wise appertaining and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of him, the said DONALD D. WILSON, at and immediately before the time of his decease, in law, equity, or otherwise howsoever,of, in, to or out of the same. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances unto the said Grantee, to and for the only proper use and behoof of the said Grantee, forever. AND the said Grantors, for themselves and their respective heirs, executors and administrators, does covenant, promise and agree to and with the said Grantee, its heirs and assigns, that they, the said Grantors, have not heretofore done or committed any act, matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeached, charged, or encumbered in title, charge, estate or otherwise howsoever. IN WITNESS WHEREOF, the said Grantors have hereunto set their hands and seals the day and year first above written. Signed, Sealedja'n D I Livered �eP 4e i �se ce f n (SEAL) Witne\ W/AA-. CLIBER, Co-Executrix of the L Will and Testament of DONALD D. WILSON AL) DAVID D. WILSON, Co-Executor of the Last Will and Testament of DONALD D. WILSON 2- COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF W"C-P-Lkyk/b On this, the )-K 4" day of t 2014, before me a Notary Public, the undersigned officer, personally appeared JILL A. CLIBER, Co-Executrix of the Last Will and Testament of DONALD D. WILSON, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereto set my hand and notarial seal. Notary Wblic COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL TINA M. BURKEY, Notary Public New Cumberland Boro, Cumberland Co. My Commission Expires April 15, 2017 COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CAU.. 44MLervV')-) On this, the fX day of At45 u-4-t 2014, before me a Notary Public, the undersigned officer, personally appeared DAVID D. WILSON, Co-Executor of the Last Will and Testament of DONALD D. WILSON, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereto set my hand and notarial seal. Notary Publk COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL TINA M. BURKEY, Notary Public New Cumberland Bore,Cumberland Co. My commission E 21res 6115, 2917 I hereby certify that the precise address of the Grantee is DATE: Attorney for ASSIGNMENT KNOW ALL MEN BY THESE PRESENTS that for valuable consideration referred to in the Agreement of Sale for the Sale of Real Estate dated August 3, 2014, (the "Sales Agreement") pertaining to a parcel of land with improvements thereon located situate at 4512 Florence Avenue in Lower Allen Township, Cumberland County, Pennsylvania(the"Real Property"), by and between ESTATE OF DONALD D. WILSON ("Seller") and SMKP PROPERTIES, LLC, a Pennsylvania limited liability company ("Assignee"), Seller has, and by these presents do,hereby sell, assign, transfer and convey to Assignee all of Seller's right, title and interest in and to: All certificates of occupancy and all other licenses, permits, zoning and other approvals, authorizations, consents, leases, certificates and approvals which have been issued by any governmental authorities having jurisdiction over the Real Property; all fees, escrow and/or security funds, deposits and other sums heretofore paid to any governmental authority in connection with the Real Property; all certificates issued by the local Board of Fire Underwriters (or other body exercising similar functions); all engineer studies, environmental studies, soil tests, and any other documentation, plans and specifications related to the Real Property; all guarantees, and warranties with respect to the Real Property and all keys to the Real Property(collectively the "Assigned Items"). To have and to hold the Assigned Items unto Assignee, its successors and assigns, to and for its use forever. This Assignment may be executed in any number of counterparts with the same effect as if the signatures were upon the same instrument and all counterparts taken together shall constitute one and the same instrument. [signature page follows] IN WITNESS WHEREOF, intending to be legally bound, Seller has executed this Assignment this 11th day of July, 2014. ESTATE OF DONALD D. WILSON By: Jill A. il iber, o-Executor By: David D. Wilson, Co-Executor Commonwealth of Pennsylvania ss. County of On this day of August, 2014, before me, the undersigned officer, personally appeared Jill A. Cliber and David D. Wilson, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledge that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public COMMONWEALTH OF PENNSYLVANIA 4421906 NOTARIAL SEAL TINA M. BURKEY, Notary Public New Cumberland Boro, Cumberland Co. My Commission Expires April 15, 2017 LIMITED POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS, that we, JILL A. CLIBER and DAVID D. WILSON, Co-Executors of the Last Will and Testament of DONALD D. WILSON, do hereby constitute, make, and appoint DAVID H. STONE, as our true and lawful attorney-in- fact, for us, and in our names, place, and stead, to do and perform every act and thing which our said attorney-in-fact may deem necessary or proper, in his sole discretion, to sell and dispose of the real estate located at 4512 Florence Avenue, Mechanicsburg, Lower Allen Township, Cumberland County, Pennsylvania, including but not limited to the execution, acknowledgment, and delivery of sales contracts, deeds, affidavits, settlement sheets, and any and all documents of any kind which may be required by any party to a transaction in order to sell and dispose of the aforesaid property. This power of attorney shall not be affected by the disability of the undersigned. IN WITNESS WHEREOF, we have hereunto set our hands and seats this ;`Z 9 day of 2014. SEAL) JI A. CLIBER, Co-Executrix of the t Will and Testament of I A- C1 � t Will a ONALD D. WILSON AL) Co- xecutor of the 15AVID D. WILS-ON"4�o- xecutor Last Will and Testament of DONALD D. WILSON COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND On this, the ,° day of2014, before me the undersigned officer, a Notary Public, personally appeared JILL A. CLIBER and DAVID D. WILSON, Co- Executors of the Last Will and Testament of DONALD D. WILSON, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal the day and year first above written. Notary Puis COMMONWEALTH OF PENNSYLVANIA NQTAHIAL SEAL TINA M. BURKEY, Notary Public New Cumberland Boro,Cumberland Co. My Comm soiGn EXPIrGI!E61 15, 2017 SUBSTITUTE FORM 1099-S PROCEEDS FROM REAL ESTATE TRANSACTIONS FOR THE TAX YEAR: 2014 OMB No. 1545-0997 SETTLEMENT AGENT/FILER'S NAME AND ADDRESS Filer's Federal Tax ID Number: 23=1499543 Barley.Snyder LLP File Number: 53482-10 100 East.Market Street York, PA 17.401 (717)846-8888. SELLER/TRANSFEROR'S NAME AND ADDRESS Transferor's Federal Tax ID Number:' Donald D';Wilson, Estate )Date of Closing: 2)Gross Proceeds: 4)X here if property or 5)Buyer's pan:of real estate tax: services received: September 3, 2014 326500.00 2306.66 Address or Legal Description: 4512 Florence Avenue/Mechanicsburg PA THIS IS IMPORTANT TAX INFORMATION AND IS BEING FURNISHED TO THE INTERNAL REVENUE SERVICE. IF YOU'ARE REQUIRED TO FILE A RETURN, A NEGLIGENCE PENALTY OR OTHER SANCTION MAY BE IMPOSED ON YOU IF THIS ITEM IS REQUIRED TO BE REPORTED AND THE IRS DETERMINES THAT IT HAS NOT BEEN REPORTED UNDER PENALTIES OF PERJURY, I CERTIFY THAT THE NUMBER SHOWN ABOVE ON THIS STATEMENT IS MY CORRECT FEDERAL TAX IDENTIFICATION NUMBER. I ACKNOWLEDGE RECEIPT OF A COPY OF THIS STATEMENT. YOU ARE:REQUIRED BY LAW TO PROVIDE BARLEY SNYDER LLP WITH YOUR CORRECT FEDERAL TAX IDENTIFICATION NUM ER. IF YOU DO NOT PROVIDE BARLEY SNYDER LLP WITH YOUR CORRECT FEDERAL X ID FICATIO UMBER,YOU MAY BE SUBJECT TO CIVIL OR CRIMINAL PENALTIES IMPOSED BY LAW. _oZ$ - J q— Date I r tions for Transferor You ST enter your Federal Tax Identificatlon Number above. Sign and return a copy of this form immediately to Barley Snyder LLP. For sales or exchanges of certain real estate, the person responsible for closing a real estate transaction must report the real estate proceeds to the Internal Revenue Service and must furnish this statement to you. To determine if you have to report the sale or exchange of your main home on your tax return, see the 2014 instructions for Schedule D (Form 1040). If the:real estate was not your main home, report the transaction on Form 4797, Form 6252, and/or the Schedule D for the appropriate-income tax form. If box 4 is checked and you received or will receive like-kind property, you must file Form 8824. Federal mortgage subsidy. You may have:to recapture(pay back)all or part of a federal mortgage subsidy if ALL the following apply. You received a loan provided from the proceeds of a qualified mortgage bond or you received a mortgage credit certificate:. Your original mortgage loan was provided after 1990. You sold or disposed of your home at a gain during the first 9 years after you received the federal.mortgage subsidy. Your income for the year you sold or disposed of your home was over a specified amount. This will increase your tax. See Form 8828 and Pub. 523. If you have already paid the real estate tax for the period that includes the sale date, subtract the amount in box 5 from the amount already paid to determine your deductible real estate tax. But if you have already deducted the real estate tax in a prior year, generally report this amount as income on the "Other income" line of the appropriate income tax form. For more information, see Pub. 523, Pub. 525, and Pub. 530. For Paperwork Reduction Act Notice,see the 2014 Instructions for Forms 1099, 1098,5498,and W-G2. Department of the Treasury-Internal Revenue Service (53482-10/53482-10/1) CERTIFIED PROPERTY IDENTIFICATION NUMBER 26-24-0811-166 - NEW CURE Z:',.RE\DED\Wilson.Donald—513 Ninth Street CCGIS REGISTRY 09/05/2014 BY TB Tax Parcel#:26-24-0811-166 Address:513 Ninth Street New Cumberland,PA 17070 DEED THIS INDENTURE made the 3rd day of September, in the year 2014, between JILL A. CLIBER, individually and as Co-Executrix and DAVID D. WILSON, individually and as / 1 Co-Executor of the Last Will and Testament of DONALD D. WILSON, late of New Cumberland Borough, County of Cumberland, and Commonwealth of Pennsylvania, of the first A, part, hereinafter called the Grantors, - AND - DAVID D. WILSON and CAROL A. WILSON, husband and wife, of the second part, hereinafter called the Grantees; WHEREAS, the said DONALD D. WILSON became in his lifetime seised, as of fee, of and in a certain tract of land, together with the improvements thereon erected, situate in New Cumberland Borough, County of Cumberland, and Commonwealth of Pennsylvania, and more particularly described hereinafter; and being so thereof seised, died on July 8, 2014, having first made his Last Will and Testament in writing dated January 11, 2008, duly probated and registered in the Office of the Register of Wills of Cumberland County on July 15, 2014, wherein and whereby he appointed as Co-Executors, the said JILL A. CLIBER and DAVID D. WILSON, to whom Letters Testamentary were duly issued by said Register of Wills on July 15, 2014, wherein and whereby said premises hereinafter described were not specifically devised, all as in and by said Will and the records of said Register of Wills, recourse thereunto being had, appears: NOW THIS INDENTURE WITNESSETH, that the said Grantors, for and in consideration of the sum of ONE and NO/100 ------------($1.00)------------Dollar, which has been paid to they by the said Grantees at or before the sealing and delivery hereof, receipt j whereof is hereby acknowledged, has granted, bargained, sold, aliened, released and confirmed, and by these presents does grant, bargain, sell, alien, release and confirm unto the said Grantees, i ALL THAT CERTAIN piece or parcel of land situate in the Borough of New I Cumberland, Cumberland County, Pennsylvania, more particularly bounded and described as follows, to wit: i BEGINNING at the point on the North side of Ninth Street, said point being six hundred ninety-eight (698) feet from the easterly line of Allen Street, measured eastwardly along the north line of Ninth Street. said point being the dividing line between Lots Nos. 21 and 22, Block "E" on the hereinafter mentioned Plan of Lots; thence northwestwardly, along said dividing line, a distance of one hundred sixty-seven and thirty-eight hundredths (167.38) feet to a point; thence northeastwardly a.distance of eighty-four and twenty-five thousandths (84.025) feet to Lot No. 23, Block "E"; thence along said Lot No. 23, Block "E", southeastwardly a I ' distance of one hundred sixty-nine and five hundred five thousandths (169.505) feet to the l I north line of Ninth Street; thence southwestwardly, along the north line of Ninth Street, a distance of eighty-four(84) feet to Lot No. 21, Block"E", the place of BEGINNING. BEING Lot No. 22, Block "E", in the Plan of Simpson Terrace, part of Addition No. 1 to Forrest Hills. HAVING THEREON ERECTED a single brick and frame dwelling house known as No. 513 Ninth Street,New Cumberland, Pennsylvania. BEING the same premises which John V. Wildeman and Geraldine R. Wildeman, his wife, by Deed dated December 1, 1980, and recorded July 25, 1983, in the Office of the Recorder of Deeds of Cumberland County in Deed Book "H", Volume 30, Page 415, granted and conveyed unto Donald D. Wilson and Jean M. Wilson, his wife. Jean M. Wilson died on November 5,2009, thus by operation of law vesting title in Donald D. Wilson, deceased. TOGETHER with all and singular the buildings, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever, thereunto belonging or in any wise appertaining and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of him, the said DONALD D. WILSON, at and immediately before the time of his decease, in law, equity, or otherwise howsoever, of, in, to or out of the same. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances unto the said Grantees, to and for the only proper use and behoof of the said Grantees, forever. 1 AND the said Grantors, for themselves and their respective heirs, executors and administrators, does covenant, promise and agree to and with the said Grantees, their heirs and assigns, that they, the said Grantors, have not heretofore done or committed any act, matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeached, charged, or encumbered in title, charge, estate or otherwise howsoever. IN WITNESS WHEREOF, the said Grantors have hereunto set their hands and seals the day and year fir a ve written. j E i Signed, Seal and ivered Pres nc e f lizt -'s Z (SEAL) i JILL A. CLIBER, individually and as J C'�o-Executrix of the Last Will and Testament !� DONA �. WILS (SEAL) ! Wit en ss 7AVID 15.\WILSON, individually and as Co-Executor of the Last Will and Testament of DONALD D. WILSON 4 sIj i ^v i COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF C tttfk'_l �} On this, the .3` day of t -<r , 2014, before me a Notary Public, the undersigned officer, personally appeared JILL A. CLIBER, individually and as Co-Executrix of the Last Will and Testament of DONALD D. WILSON, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. i IN WITNESS WHEREOF, I have hereto set my hand and notarial seal. Notary Publi COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL TINA M. BURKEY, Notary Public f New Cumberland Boro, Cumberland Co. COMMONWEALTH OF PENNSYLVANIA my commisslon Tres April 15, 2017 ` SS: I COUNTY OF CU.m6C-e Awe) On this, the ° day of 2014, before me a Notary Public, the undersigned officer, personally appeared DAVID D. WILSON, individually and as Co-Executor of the Last Will and Testament of DONALD D. WILSON, known to me or C satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. i IN WITNESS WHEREOF, I have hereto set my hand and notarial seal. f I Notary Pu c j COMMONWEALTH OF PENNSYLVANIA I NOTARIAL SEAL 4 TINA M. BURKEY, Notary Public New Cumberland Boro, Cumberland Co. M Commission Expires April 15, 2017 I I hereby certify that the precise address of the Grantee is 1v1 N�� .5 c' f�•Cw�yn`�r�r✓n Y/�. �f 1 DATE: Attorn �-} Ts. 4 V3v I I! TAMMY SHEARER RECORDER OF DEEDS CUMBERLAND COUNTYA. 1 COURTHOUSE SQUARE CARLISLE, PA 17013 = 717-240-6370 R� tit ;'^� ��,y •�: Instrument Number-201420075 Recorded On 9/5/201=1 At 3:37:14 PM *Total Pages - 5 *Instrument Type -DEED Invoice Number- 167914 User ID - SW *Grantor- WILSON, DONALD D *Grantee - WILSON, DAVID D *Customer- SINIPLIFILE LC &RECORDING *FEES STATE WRIT TAX $0 .50 Certification Page STATE JCS/ACCESS TO $35 .50 JUSTICE DO NOT DETACH RECORDING FEES — $14 .00 RECORDER OF DEEDS PARCEL CERTIFICATION $15 .00 This Page is now Part FEES of this legal document. AFFORDABLE HOUSING $11 .50 COUNTY ARCHIVES FEE $2 .00 ROD ARCHIVES FEE $3.00 WEST SHORE SCHOOL $0 .00 DISTRICT NEW CUMBERLAND BOROUGH $0 .00 TOTAL PAID $81 .50 I Certify this to be recorded in Cumberland County PA iof cum ��^y-1c9� (fm."1. ti�j/ .?...oma:4/L• � nso RECORDER OF DEEDS *-Information denoted by an asterisk may change during the verification process and may not be reflected on this page. OppenheimerFunds Services ®PPENHEIMERFUNDS" P.O.sox 5270 THE RIGHT WAY TO INVEST Denver,CO 80217-5270 www.oppenhei.merfunds.com LIILIILIIIILII August 6, 2014 STONE LAFAVER&SHEKLETSKI ATTO R N EYS AT LAW ATTN JENNIFER A MEARKLE j i 414 BRIDGE ST NEW CUMBERLAND PA 17070 Re: Estate of Donald D. Wilson Date of Death: July 8, 2014 OppenheimerFunds Case Number: E05378238 Dear Ms. Mearkle: Thank you for speaking with my associate, Lara Zimmerman, regarding your recent correspondence regarding Donald Wilson's assets. Please extend my condolences to Mr. Wilson's family for his passing. I recognize that this is a difficult time for the family, and I want to do all I can to assist you with your request. The value of Mr. Wilson's sole owner account on the date of his passing away, July 8, 2014, was as follows: Account Number Number of Share Price at Total Account Shares Net Asset Value Value 002382381048465 67.979 $23.83 $1,619.94 Please remember that past performance does not guarantee future results. If you have any questions, please call the Estate Team at 1-800-228-7774. We are available Monday through Friday from 8:00 a.m. to 7:00 p.rn. Eastern Time. If you would like to speak with Ashley Nichols, the case manager for Mr. Wilson's assets, her extension is 2651, and she is available from 8:00 a.m. to 4:20 p.m. Sincerel'y,, ?A� Patty Sward Oppenheimer Funds The Right Way to Invest IDOC# E05378238, F03249690 ri You Q M T Bank 499 Mitchell Road,Millsboro,DE 19966 Records Management Phone 888-502-4349 F ax (302)934-2955 July 23,2014 Stone LaFaver& Shekletski Attorneys at Law 414 Bridge Street P.O. Box E New Cumberland, PA 17070 Re: Estate of Donald D. Wilson Social Security: Date of Death: July 8,2014 Dear Sir or Madam: Per your inquiry on June 16,2014,please be advised that at the time of death,the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 90684249 Ownership(Names ofi Donald D. Wilson Opening Date 08128/1964 Balance on Date of Death $ 4,827.05 Accrued Interest $ .00 ..................._.............................................................................................. Total $4,827.05 2. Type of Account Installment Loan Account Number 12044449816034998 Ownership(Names of) Donald D.Wilson(Borrower) Jean M.Wilson(Co-Borrower Opening Date 04/27/2007 Balance on Date of Death $35361.11**This amount is not to be used for payoff purposes. For a payoff balance,please call 1-800-724-2440 Current Balance $ 35141.36**This balance is not a payoff balance For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, please call the Highland Park at 717-737-3322. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney,Custodian of Uniform Transfers, Representative Payee,or Trustee under a Written Agreement Sincerely, VValarie Mercer Records Management MBA - THE MUTUAL BENEFICIAL ASSOCIATION 1301 Lancaster Avenue, Suite 102, Berwyn, PA 19312-1290 (610) 722-0253, TOLL FREE 1-800-456-0402, FAX (610) 722-0256 Stephen M. Santarlasci Mary L. Gibney General President General Secretary Treasurer July 23, 2014 Stone LaFaver& Shekletski Attorneys at Law 414 Bridge Street Post Office Box E New Cumberland, PA 17070 Re: Estate of Donald D. Wilson Dear Mr. Stone: Per your request, these are the account balances for Donald D. Wilson on his date of death: Tax deferred Annuity, account#99702 $132,202.01 Traditional IRA,'account#107827 $83,733.16 Life insurance p6licy#91127 $3,311.00 Jill Cliber and David Wilson are equal beneficiaries for all accounts. Mary Gibney will be available on July 28 for any questions or assistance you may need regarding Mr. Wilson's accounts. Sincerely- ""j. /)� Stephen M. Santarlasci MBA General President Insuring employees and their families for over 100 years CUMBERLAND COUNTY PROBATE COURT I COURTHOUSE SQUARE ROOM 102,ATTN: REGISTER OF WILLS CARLISLE PA 17013 In the Estate of DONALD D WILSON, Deceased Case No. 21-14-0652 Release of Claim The claim submitted in the above-captioned Estate on behalf of Citibank NA in the amount of$1,815.60 for account number xxxxxxxxxxxx3024 has been otherwise settled or been compromised for $1,361.70 and this Release of Claim is executed to acknowledge discharge of the claim, and to release the Estate and the Personal Representative of the Estate from all further liability with respect thereto. Agent of Claimant ry Address: PO Box 1370 Reynoldsburg, OH 4306844 7% Telephone: (877) 347-2484 r10 M C=) C:) C3 -71 C_.) Date of Release: 10/17/2014 i— ' C> Reference No. 3800746 Probate Specialist: Anna D. B099S OMB NO.2502-0265 A. S. TYPE OF LOAN: U.S.DEPARTMENT OF HOUSING&URBAN DEVELOPMENT 1.QFHA 2.QFmHA 3.ZX CONV.UNINS. 4.E]VA 5.QCONV.INS. 6. FILE NUMBER: 7. LOAN NUMBER: SETTLEMENT STATEMENT 53482-10 S. MORTGAGE INS CASE NUMBER: C. NOTE: This form is furnished to give you a statement of actual settlement costs Amounts paid to and by the settlement agent are shown. Items marked'7POC)'were paid outside the closing;they are shown here for informational purposes and are not included in the totals. 1.0 398 (53482-10133482-1022) D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: SMKP Properties,LLC Donald D.Wilson,Estate Integrity Bank G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 23-1499543 I. SETTLEMENT DATE: 4512 Florence Avenue Barley Snyder LLP Mechanicsburg,PA September 3,2014 Cumberland County,Pennsylvania PLACE OF SETTLEMENT 100 East Market Street York,PA 17401 J.SUMMARY OF BORROWER'S TRANSACTION K.SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101, Contract Sales Price 1 326,500.00 401, Contract Sales Price 1 326,500.00 102. Personal Property 402. Personal Property 103. Settlement Charges to Borrower Line 1400 7,531.00 403. 104. 404, 105. 405. Adjustments For Items Paid By Seller in advance Adjustments For Items Paid By Seller in advance 106. Cit frown Taxes 09103/14 to 01/01/15 131.45 406.Ci !Town Taxes 09103/14 to 01/01/15 I 131.45 107. County Taxes 09/03/14 to 01/01/15 180.34 407.County Taxes 09/03/14 to 01/01/15 180.34 108. School Tax 09/03/14 to 07/01/15 1,994.87 408.School Tax 09/03/14 to 07/01/15 1,994.87 109. Libra /Li ht/Fire/DebSvc Tax 09/03/14 to 01/01/15 97.50 409. Library/Light/FirefDebSvc Tax 09/03/14 to 01/01/15 97.50 110. Third Quarter Sewer/Refuse 09/03/14 to 10/01/14 1 186.72 410.Third Quarter Sewer/Refuse 09/03/14 to 10/01/14 186.72 111. ' 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER I 336,821.88 420. GROSS AMOUNT DUE TO SELLER 329,090.88 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money 1 5,000.00 501. Excess Deposit See Instructions 202. Principal Amount of New Loans 260,000.00 502. Settlement Charges to Seller Line 1400 23,475.00 203. Existing loans taken subject to 503. Existing loans taken subject to 204. 504.Payoff First Mortgage 205. 505.Payoff Second Mortgage 206. 506. 207. 507.(Deposit dish.asproceeds) 208. 508. 209. 509. Adjustments For Items Unpaid By Seller Adjustments For Items Unpaid By Seller 210. Cit frown Taxes to 510.Ci /Town Taxes to 211. County Taxes to 511.County Taxes to 212. School Tax to 512.School Tax to 213. Rent Proration 09/03/14 to 10/01/14 3,010.00 513. Rent Proration 09/03/14 to 10/01/14 3,010.00 214. Transfer of Security Deposits 3,275.00 514.Transfer of Security Deposits 1 3,275.00 215. 515. 216. 516. 217. 517. 218. i 518. 219. 519. 220. TOTAL PAID BY/FOR BORROWER i 271,285.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 29,760.00 300. CASH AT SETTLEMENT FROMTTO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER: 301. Grass Amount Due From Borrower Line 120 I 336,621.88 601. Gross Amount Due To Seller Line 420 1 329,090.88 302. Less Amount Paid By/For Borrower(Line 220) ( 271,285.00) 602. Less Reductions Due Seller(Line 520) 29,760.00 303. CASH(X FROM)( TO)BORROWER ( 65,336.88 603. CASH(X TO)( FROM)SELLER I 299,330.88 The undersigned hereby acknowledge receipt of a completed copy of pages 182 of this statement&any attachments referre herein. I HAVE CAREFULLY REVIEWED THE HUD-1 SETTLEMENT STATEMENT AND TO THE BEST OF MY KNOWLEDGE ANO ELI�F,IT ISA TRUE AND ACCURATE STATEMENT OF ALL RECEIPTS AND DISBURSEMENTS MADE ON MY ACCOUNT OR BY ME IN THIS TRAN AC ION. I FURTHER CERTIFY THAT I HAVE RECEIVED A COPY OF THE HUD-1 SETTLEMENT STATEMENT. Borrower SMKP Properties C Seller n d D. n,Es t BY: By .fl 6, TO THE BEST OF MY KNOWLEDGE,THE HUD-1 SETTLEMENT STATEMENT WHICH I HAVE PRE RED IS A T D ACCURA E ACCOfUNT OF THE , FUNDS WHICH WE / EIVED A / BEEN OR WILL BE DISBURSED BY THE UNDERSIG T OF E SETTLEMENT OF THIS TRANSACTION. ar`�r ey$ey$}nyder LL r. �� 1"r 1 8 a� Settlement Agent n I Cj OD. WARNING: IT IS A CRIME TO KNOWINGLY MAKE FALSE STATE/ R FORM. PENALTIES UPON CONVICTION CAN INCLUDE A FINE AND IMPRISONMENT. FOR TION 1010. Co s-Es D'9'-I I.o. UD AKA fhb a Soo. s 8 4' J-71 1 30: L.SETTLEMENT CHARGES 700.TOTAL COMMISSION Based on Price $ 326,500.00 @ 6.0000% 19,590.00 PND FROM PAZFROM Division of Commission(fine 00)as Follows: BORROWER'S SELLERS 701. 19 590.00 to ReMax Really Associates FUNDS AT FUNDSAT 702. to SETTLEMENT SETTLEMENT 703.Commission Paid at Settlement 19 590.00 704.Broker Fee to ReMax Really Associates 395.00 800.ITEMS PAYABLE IN CONNECTION WITH LOAN 801.Loan Origination Fee 0.5023% to Integrity Bank 11306.0-- 802. 306.00802.Loan Discount % to 803.Appraisal Fee to (poc$1250) 804.Flood Certification to Integrity Bank 15.00 805.Document Pre oration to Integrity Bank 350.00 806.Mortgage Ins.App.Fee to 807.Assumption Fes to 808. 809. 810. 811. 900.ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901.Interest From 09/03/14 to 10/01/14 @ $ May ( 28 days %) 902.Mortgage Insurance Premium for months to 903.Hazard Insurance Premium for 1.0 years to 904. 905. 1000.RESERVES DEPOSITED WITH LENDER 1001.Hazard Insurance monthsper month 1002.Mortgage Insurance monthsper month 1003.Citytrown Taxes months Q $ per month 1004.County Taxes months @ $ per month 1005.School Tax months $ per month 1006. months $ per month 1007. months $ per month 1008.Aggregate Account Adjustment months @ $ per month 1100.TITLE CHARGES 1101.Settlement or Closing Fee to 1102.Abstract or Title Search to 1103.Title Examination to 1104.Deed Preparation to Barley Snyder LLP 1105.Satisfaction Trackin &Search to re0uire.Inc. 1 Satisfaction 1106.Additional Copies to Barley Snyder LLP 1107.Couner Fees to Barley Snyder LLP 20.00 (includes above item numbers: 1108.Title Insurance to First American Title Insurance Company 2,035.00 ncludes above item numbers.1101 1102,1103 1104 1109.Lender's Covera e $ 260,000.00 1110.Owner's Coverage $ 326,500.00 2,035.00 1111.END.100/300/8.1 to Barley Sn der LLP 200.00 '1112.Closing Service Letter Barle Srryder LLP 1113.Attomey Fees 1114.Vire Transfer Fee Barley Snyder LLP 1115.Reimburse Tax Certifications to Barley Snyder LLP 90.00 1116. 1117. 1118. 1200.GOVERNMENT RECORDING AND TRANSFER CHARGES 1201.Recording Fees: Deed $ Mortgage $ Releases $ 1202.City/County,Tax/Stamps:Deed 3,265.00 Mortgage 3,265.00 1203.State TaxiStam s: 3,265.00;Mortgage 3,265.00 1204.Estimate to Cumberland County Recorder of Deeds 250.00 1205. 1300.ADDITIONAL SETTLEMENT CHARGES 1301.Survey to 1302.Pest Inspection to 1303.Sewer Certification Fee 1304.Deed Preparation to Stone LaFaver&Shekletski 225.00 1305. 1400.TOTAL SETTLEMENT CHARGES Enter on Lines 103,Section J and 502 Section K 7,531.00 23,475.00 BY sa g Pa"i of ns stetemera.8a sgnston••orknewhoq•kept of a comWt•o copy of Pago 2 of IN I, q•etatemlam Barley Snyder P,Settlement Ag (5348St0153482.10121)