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HomeMy WebLinkAbout05-18-15 J pennsylvania 1505618403 DEVAR..OF REVEN IX(03-14) REV-1500 OFFICIAL USE ONLY County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 15 0299 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 02 26 2015 05 05 1934 Decedent's Last Name Suffix Decedent's First Name MI HEBERLIG EDGAR S (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name .Suffix Spouse's First Name MI HEBERLIG JUDITH A THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ❑X 1. Original Return F-1 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) 4, Agricultural Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) ❑X 7. Decedent Died Testate EJ 8. Decedent Maintained a Living Trust 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 IVO V OTTO III 717 243 3341 First Line of Address 10 EAST HIGH STREET Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17013rn r ca 'r� C-> Correspondent's email address: iotto@martsonlaw.com REGISTER OFWILLS:USE LYr REGISTER OF WILLS USE ONLY e..J ? y f� "Tl DATE FILED MMDDYYYY < C= _-A t - CO p. _a n DATE FILED STAMP Side 1 I IIIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII II I IIII 1505618403 1505618403 1505618411 REV-1500 EX Decedent's Social Security Number Decedent's Name: Heberlig, Edgar S. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2• 6481064 - 80 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. 200 -00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 10,220 -89 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............ 7. 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 658-1485 -69 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 231820 - 44 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 2 3,17 7 . ?4 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 46,998 - 18 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 611,48? - 51 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. 611, 4 8 7 . 51 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.00 601,266 -62 15. 0 .00 16. Amount of Line 14 taxable at lineal rate X .045 10,220 -89 16. 459 -94 17. Amount of Line 14 taxable at sibling rate X.12 0 . 1111 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 459 .94 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. S NAT R�OF E ON SP SIBLE OR FILG RETURN Judith A. Heberlig °A T 'W ADDRESS 200"Mount Rock Road, NewAlle, PA 17241 SIG T E OF REPARE REPRESENTATIVE IVO V. Otto III 0 E7 �O ADDRESS 10 East High Street, Carlisle, PA 1111111111111111111 IN Side 2 1505618411 1505618411 REV-1500 EX Page 3 File Number 21-15-0299 Decedent's Complete Address: DECEDENT'S NAME Heberlig, Edgar S. STREET ADDRESS 200 Mount Rock Road CITY STATE ZIP Newville PA 17241 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 459.94 2. Credits/Payments A. Prior Payments 436.94 B. Discount 23.00 Total Credits(A +B) (2) 459.94 3. Interest (3) 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 0.00 Make Check Pa able 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;or............................................................................................................... ❑ d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 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?.................................................................................................................. ❑ ❑x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 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 decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. Rev-1503 EX+(08-12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 31,536 shares of ACNB CORP 20.55 648,064.80 TOTAL(Also enter on Line 2, Recapitulation) 648,064.80 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.08-12) Rev-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Miscellaneous personal property 200.00 TOTAL(Also enter on Line 5, Recapitulation) 200.00 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 08-12) Rev-1509 EX+(01.10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Alyssa Nicole Heberlig 885 Calhoun Road Granddaughter Hamilton, GA 31811 B. Hannah Elizabeth Heberlig 885 Calhoun Road Granddaughter Hamilton, GA 31811 C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'SVALUE OF NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUEOFASSE1 INTEREST DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 07/03/1998 ACNB Bank FNB Savings-Account#9632638 11,071.34 50.000% 5,535.67 ($11,070.48+$0.86 accrued interest),see attached 2 B 12/27/1999 ACNB Bank FNB Savings-Account#9636897 9,370.43 50.000% 4,685.22 ($9,369.70+$0.73 accrued interest),see - attached TOTAL(Also enter on Line 6, Recapitulation) 10,220.89 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule F(Rev.01-10) REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHRESIDENT ANCE TAX DECEDENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid Waived 2. Attorney's Fees Martson Law Offices 23,197.94 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 470.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 152.00 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 23,820.44 Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 EstateVal-Date of death valuation fee for ACNB stock 2.00 2 Register of Wills-Additional probate fees 150.00 H-B7 152.00 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-12) SCHEDULE I pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 ACNB Bank Consumer Installment Loan-Account#8802203($69,439.22+$94.00 interest), 23,177.74 see attached. Loan account jointly held with Kirk C. Heberlig (son)and Judith A. Heberlig (spouse), 1/3 share of balance of loan receivable. TOTAL(Also enter on Line 10, Recapitulation) 23,177.74 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-12) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF DECEDENTDo Not SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S)RECEIVING PROPERTY sstes (Words) ($$$) I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] Alyssa Nicole Heberlig Granddaughter Schedule F,Item 5,535.67 885 Calhoun Road 1 Hamilton,GA 31811 Hannah Elizabeth Heberlig Granddaughter Schedule F, Item 4,685.22 885 Calhoun Road 2 Hamilton, GA 31811 Judith A. Heberlig Spouse One hundred 601,266.62 200 Mount Rock Road percent of Newville, PA 17241 residue Total 611,487.51 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART If-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) FAHLES\Clients\14711 Heberlig\14711.I.h.will.2014.wpd O D LAST WILL AND TESTAMENT . I, EDGAR S. HEBERLIG, of West Pennsboro Township, Cumberland County, Pennsylvania,being of sound and disposing mind and memory,do hereby make,publish and declare this to be my Last Will and Testament,hereby revoking any and all former Wills or Codicils made by me. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all death taxes(whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executrix shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. 1 give such items-of personalty as are itemized in a certain list, if any,to the persons named thereon, which list is signed and dated by me at the end thereof. 3. I bequeath any automobiles or motor vehicles I may own at my death, my personal effects, such household goods if any as may be my individual property and not the property of my spouse or owned jointly by me with my spouse, and other tangible personal property of like nature (not including cash or securities),together with any existing insurance thereon, to my spouse, JUDITH A. HEBERLIG, providing she survives me by thirty (30) days. Should my spouse, JUDITH A. HEBERLIG,predecease me or die on or before the thirtieth day following my death,I bequeath such tangible personal property and insurance thereon to my son,KIRK C. HEBERLIG. I direct that any of the foregoing articles not selected by such son shall be sold at public or private sale by my personal representative(s),and I further direct that the net proceeds thereof shall be administered and distributed as a part of the residue of my estate. [Initials] Page 1 of 5 Pages 4. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, unto my spouse, JUDITH A. HEBERLIG, absolutely. 5. In the event my said spouse does,not survive me by thirty(30)days,then I direct that all the rest,residue and remainder of my estate,both real and personal property,be divided into two equal shares and distributed in the following manner: a. One such share shall be distributed outright unto my son,KIRK C. HEBERLIG. In the event such son shall predecease or fail to survive me by thirty(30) days,then his share shall be distributed equally to my surviving beneficiaries named in this Item 5, b. b. One such share shall be distributed unto my Trustee, in trust, for the following purposes: (1) I direct that my Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the management of the trust, to use and apply as much of the income and principal as may be necessary in the sole discretion of my Trustee, in equal shares, for the support, well-being and education of my grandchildren, LAURA BROSSMAN and ADAM BROSSMAN. (2) I direct that each of my said grandchildren shall have the right of withdrawal of his or her equal share of the principal and any accumulated income of such trust as he or she attains the age of thirty-five (35) years. (3) In the event either of my said grandchildren shall fail to attain the age for distribution of any part of their share and shall be survived by issue,then his or her share shall be held by my Trustee for said issue and distributed to them equally as each shall attain the age of thirty-five (35) years. In the event either of my said grandchildren shall fail to attain the age for distribution of any part of their share and shall not be survived by issue,then his or her share shall be distributed by my said Trustee equally to my remaining grandchild in accordance with the terms hereof. [Initials] Page 2 of 5 Pages (4) Prior to the distribution of the principal, my said Trustee shall have the sole discretion to invade the principal of said trust for the support, maintenance and education of such grandchild or issue of such deceased grandchild, regardless of age. (5) To the extent that the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries,and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. 6. I nominate,constitute and appoint my spouse,JUDITH A. HEBERLIG,as Executrix of my estate. In the event she shall be unable or unwilling to so serve, then I appoint my son, KIRK C. HEBERLIG,to act in such capacity. 7. I nominate,constitute and appoint my son,KIRK C.HEBERLIG,as Trustee under the terms this my Last Will and Testament. 8. 1 direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. 9. I authorize and empower my Executrix and Trustee, or their successors, in their sole and absolute discretion,to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell,lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to [Initials] Page 3 of 5 Pages make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share;to employ agents,attorneys and proxies and delegate to them such power as my Executrix and Trustee,or their successors,consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies;and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition,I direct that my Executrix,or her successors,shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this 1 y+� day of rrt Me CH aD I Lf SEAL) Edgar Heberlig SIGNED,SEALED,PUBLISHED AND DECLARED by the above-named Testator,as and for his Last Will and Testament, in the presence of us,who at his request,have hereunto subscribed our names as witnesses thereto, in the presence of the s7Tefor and of each other. � Lx� Page 4 of 5 Pages COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We,Edgar S.Heberlig,Ivo V.Otto III and Vi cTV Zb4 L. O r-rD ,the Testator and the witnesses, respectively, whose names are signed to the 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 the Testator has signed willingly,and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence. Edg Qjeberlig, Testator Witness 72 ��-- Witness Subscribed, sworn to and acknowledged before me by Edgar S. Heberlig,the Testator, and subscribed and sworn to before me by Ivo V. Otto III and V i C-M tai A L. 0 TTD , the witnesses, this IL4+h day of mi4t2Cl-k �} Notary Public COMMONWEALTH OF pENNSYLVANtA NOTARIAL SEAL Dena S.Brumbaugh,Notary public Carlisle Brumbaugh, Cumberland County My Commission Expires Feb. 18,2018 MEMBER,pENNSYLVANIA ASSOCIATION NOTARIES Page 5 of 5 Pages Estate Valuation Date of Death: 02/26/2015 Estate of: Edgar S. Heberlig Estate Valuation Date: 02/26/2015 Account: 14711.2 Processing Date: 04/22/2015 Report Type: Date of Death Number of Securities: 1 File ID: 14711.2.Heberlig Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 31536 ACNB CORP (ACNB) COM OTC Bulletin Board 02/26/2015 20.45000 20.25000 H/L 20.350000 Div: 0.200000 Ex: 02/25/2015 Rec: 02/27/2015 Pay: 03/13/2015 + 0.200000 20.550000 648,064.80 Total Value: $648,064.80 Total Accrual: $0.00 Total: $648,064.80 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 8.0.2) ACNB BANK March 30, 2015 Martson Law Offices Attn: Dena S Brumbaugh 10 E High St Carlisle PA 17013 RE: Estate of Edgar S Heberlig Dear Ms. Brumbaugh: The following information is being provided as per your request: Acct.Type Account No. Balance at Accrued Ownership Date D.O.D. Interest Opened/Joint to D.O.D. Ci- FNB Savings 9632638 $11,070.48 $0.86 Jt w/Alyssa Nicole 7/3/98— Account /3/98--Account Heberlig FNB Savings 9636897 $9,369.70 $0.73 Jt w/Hannah Elizabeth 12/27/99--s0iawVAlF-f Account Heberlig .moi–ty-) ?— Esteem 2355124 $254,915.28 $7.35 Jt w/Judith A Heberlig 11/23/09 Checking Account Individual 9000001 $136,288.60 $23.34 Beneficiary–Judith A 1/6/82 Retirement Heberlig Account Consumer 8802203 $69,439.22 $94.00 Jt w/Kirk C Heberlig and 2/11/11 — SCa'1�atAlE Installment Judith A Heberlig S _,SYn Loan Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please contact me at(717)339-5122. Sincerel , L-Barbara J W n r ACNB Ban Deposit Serv' es Representative II acnb.com • P.O. Box 3129, Gettysburg, PA 17325 717.334.3161 • Toll Free 1.888.334.ACNB (2262)