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Home My WebLink About06-01-15 pe�nsyy({vania 15 0 5 618 4 0 3 na+"rrdh aF"kvE"EX(03-14) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 260601 INHERITANCE TAX RETURN Harrisburq,PA 17128-0601 RESIDENT DECEDENT 21 14 1206 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 11 21 2014 09 25 1921 Decedent's Last Name Suffix Decedent's First Name MI SNYDER ETHEL I (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, Agricultural Exemption(date of El 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) a7. Decedent Died Testate 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 ROGER B IRWIN ESQ 717 249 6333 First Line of Address 354 ALEXANDER SPRING RO Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17015 Correspondent's email address: , ro4erbirwinCaD-salzmannhughes.com REGISTER OFYVILLS USE ONLY- 1 1 REGISTER OF WILLS USE ONLY 7j DATE FILED MMDDYYYY r rT1 DATE FILED STAJiC Side 1 1505L1IIIIIIIII[[IIIIIIIIIIIIIIIIIIIIIIIIIfIIIIIIIIIl11�l1[(11111 1505618403 �..! 15051,18411 REV-1500 EX Decedent's Social Security Number Decedent's Name: Snyder, Ethel i. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 130,000-00 2. Stocks and Bonds(Schedule B)............................................................................. 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages and Notes Receivable(Schedule D).................................................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 5,680- 47 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............ 7. 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 135,680- 147 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 12,394 -85 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 12,394 - 85 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 123,285 -62 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. 123-1285 - 62 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 15_ 0 .1111 16. Amount of Line 14 taxable at lineal rate X.045 1231285 - 62 16. 5,547 - 85 17. Amount of Line 14 taxable at sibling rate X.12 0 . 011 17. 11-013 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 011 19, TAX DUE................................................................................................................ 19. 5,547 . 85 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Under penalties of perjury,I declare t 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_ SIGNATURE ERSON R P NSI L OR FIUN RETURN Doris M. Laughman DATE ADDRESS e ,�� 332 Brick Church Road, Newville,PA 17241 SIGN ATU PREPARERS ERTHAN REPRESENTATIVE Roger B. Irwin Esq. DATE ADDRESS 354 Alo- er Spring Road, Suite 1,Carlisle, PA I lilfll lull 11111111111111111 HE 1111111111111111111 IN Side 2 1505618411 1505618411 PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Snyder, Ethel 1. 21-14-1206 Under penalties of paqury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature#2 �� c —J. Name Sharon S.Bitner Address1 562 Shippensburg Road Address2 City,State,Zip Newville PA 17241 Date SIL-j REVA500 EX Page 3 Fite Number 21-14-1206 Decedent's Complete Address: DECEDENT'S NAME Snyder, Ethel 1. STREET ADDRESS 51 Bloserville Rd. CITY STATE Z1P Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 5,547.85 2. Credits/Payments A. Prior Payments 51000.00 B. Discount 263.16 Total Credits(A +B) (2) 5,263.16 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) 2$4,69 Make Check Payable to: REGISTER OF WILLS AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.............................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................. x c. retain a reversionary interest;or............................................................................................................... x 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?................................................................. .......11....................................... ❑ 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?.................................................................................................................. ❑ GO 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 172 P.S.§9116(a)(1.1)(1)]. 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 172 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 21ears 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 172 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 172 P.S.§9116(a)(1)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-15112 r;0(12-12) SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TNA RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Snyder, Ethel I. 21-14-1206 All real properly owned solely or as a tenant in common must be reported at fair marksl 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 shoat if the property has been sold Include a copy of the deed showing decedents Interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate located at 51 Bloserville Road-(see attached HUD settlement sheet)sold for 130,000.00 TOTAL(Also enter on Line 1.Recapitulation) 130.000.00 (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 A(Rev.12-12) ADDRFSS: E.NAME OF SELLER: The Estate of Ethel 1.Snyder ADDRESSffi F.NAME OF LENDER: N/A AD G.PROPERTY ADDRESS: 51 Bloserville Road,Carlisle,PA 17015 West Pennsboro Township H.SETTLEMENT AGENT: PA Real Estate Settlement Services, LLC, Telephone: 717-249-6333 Fax: 717-249-7334 PLACE OF SMLENENT: 354 Alexander SpringRoad Carlisle.PA 17015 1.SETTLEMENT DATEm 05/2812015 J. SUMMARY QF BORROWER'S TRANSACTION: SELLER'S 100, GROSS AMOUNT DUE FROM BORROWFR 400, GROSS AMOUNT DUE TO SELLER 101- Contract safes-price 130 000.00 401Contract sakes price 130 000.00 110Z Personal propaM 402, Personal properly 1 MR- Settlament charges JIQ borrower(fine a 2,429.00 403, 104- 404, 105, 405. 05/28/15t,,12/31/15 210.744o7- colinly tax - 05/28/15f,,12/31/15 210.74 108 Anhnnl taxes 05/28 15 06/30 15 137.68 05/28 15 06/34 15 137.68 Ing- 409, 411 412, 120- GROSS AMOUNT DUE FROM BORROWER 132 777.42 130 348.42 200, AMQUNTS PAID BY OR ON BEHALF OF QWFR 500, REDUCTIONS IN AMOUNT DUF TQ REL IF 5,000.00 51000.00 909, Principal arantrat of new Inans 502 Settlement(,.hnrnPm tospllfw(linn 14(1n) 1,300.00 206, 506, 207 507, Inharitanan Tax EsyroW 5,850.00 20d. 508- 209- 509, 91 n_ 51n. C.'iWnwn faxpq 213, 513, 214- 514, 215 515, 21& 516- 217, 517, 218- 518- pig 519 220, TOTAL PAID BYLEOR BORROWE 5,000-00 12 150.00 300, CASH AT SETTLEM ENT FROM OR TO SCO)IRR WER 600, CASH AT SETTLEMENT TO OR FROM SFI-LFR ,901 Gross arnount due from hormwer(Iine 120) Z32 777.42 130 348.42 5,000.00, 12 150.00 301 CASH FROM BORROWER 127,777.4 603, CASH TO SFLLFR 118,198.42 SUBSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein is Important tax information and is being furnished to the internal Revenue service.if you are required to fife a return, a negl soca penalty or other sanction will be imposed on you if this item Is required to be reported and the IRS determines that 1t has not been reported.The Contract Sales Price described on line 401 above constitutes the Gross Proceeds of this transaction. You are required bylaw to provide the settlement agent(Fed.Tax ID No: 1 with your correct taxpayer identification number.If you do not provide your correct taxpayer identification number,you may be subject to civil or criminal penalties imposed bylaw.Under perjury,I certify that the number shown on this statement is my correct taxpayer identification number. TIN: t SELLERS)SIGNATURE(S): SELLER(S)NEW MAILING ADDRESS: SELLER(S)PHONE NUMBERS: (H) (W) Previous editions are obsolete form HUD-1(3/86)ref Handbook 4305.2 U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT File Number:2015-135 PAGE 2 SETTLEMENT STATEMENT CHARGESL. SETTLEMENT PAID FROM PAID FROM COMMISSION 130 000.00 = BORROWER'S SELLER'S Division of com Ws, FUNDS AT FUNDS AT SETTLEMENT SETTLEMENT ITEMS711 1- to 800, N WITH LOAN 802Loan Discount % 803. Appraisal Fep 805 806, 807, 808, 909, 810, 811, 900, ITEMS D BY LENDER TO BE PAID 901, Interest From to (5)S /day 902, Morla2ae Insurance Premium for to 5)0,1Ha-rd In.—mrtce Prem tim for to 904 905 1000,RESERVES DEPOSITEDWITH LENDER 100t Hazard Insurance mn fa's /Mo 1004 County Prooerty Tax Mo,fm$ /Mc, 0.00 0.00 1100,TITLE CHARGES 1101Settlement or Closina Fee 1102, Ab�traclorTitl Search 1103 Title Fxaminnfinn 1104 TRIP.Insurance.Binder (includes above item.,No, 1108 T tie Insurance Stewart Title Guaranty/PA RE SS 1,050.00 (includes above items No* 1109, Lender's Policy 1110Owners Policv 130 000.00 — 1,050.00 1112, 1200 GOVERNMENT RECORDIN TRANSFER CHARGES 1201, Recordina Fees peed s 79.00 79.00 1 300.00 1,300.00 1203. State TaxIstamps 1 300.00 M.rtaaoe$ 1,300.00 1204 1205, 1300 ADDITIONAL SETTLEMENT CHARGES 1400,TOTAL SETTLEMENT CHARGES (enter on linest 103 Section J and 502,Serlion K) 2 429.00 1,300.00 HUD CERTIFICATION OF BUYERAND SELLER I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief,it is a e and accurate slatemen all receipts an disbgurse ents made on my account or by me in Ihls lransa tion.I furNer certify that I have received a c of the HUD-1 Settlement Stalemenl. „l� Steven W.Whisler Bdlleny .Whisler O The Estate of Ether I.Snyber WARNING:IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE The HUD-1 Settlement Statement which I have prepared is a true and accurate account of this transaction. UNITED STATES ON THIS OR ANY SIMILAR FORM.PENALTIES UPON CONVICTION I have caused or will cause the funds to be disbursed in accordance with this slalament. CANINCLUDE A FINE AND IMPRISONMENT.FOR DETAILS SEE TITLE 18: U.S.CODE SECTION 1001 AND SECTION 1010. E Rev-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF AXRET PERSONAL. PROPERTY INHERITANCE TAX RETURNRN RFSI DENT DECEDENT ESTATE OF FILE NUMBER Snyder, Ethel 1. 21-14-1206 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 VAWE AT DATE NUMBER DESCRIPTION OF DEATH 1 Continental Life Insurance-refund of premium 126.36 2 Cash on hand 30.00 3 M&T Bank-Checking Account 980427243-date of death balance 3,622.90 4 Personal Property and Household Goods-appraised value 1,547.00 5 CenturyLink-refund check 5.79 6 Real Estate Taxes Pro-rated-as shown on HUD Settlement Sheet 348.42 TOTAL(Also enter on Line 5,Recapitulation) 5,680.47 (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) Q M&T Bank 499 Mitchell Road,Millsboro,DE 19966 Records Management Phone 888-502-4349 F ax (302)934-2955 • January 12,2015 Salzmann Hughes,P.C. Attorneys at Law , 354 Alexander Spring Road,Suite 1 Carlisle,•RA-17015 Re: Estate of Ethel 1.Snyder Social Security:210-44-7172 Date of Death,November 21,2014 Dear Sir or Madam: Per your inquiry on January 7,2015,please be advised that at the time of death,the above-named decedent had on deposit with this bank the following: 1. Type ofAccount CheckingAwount Accowa Number 80427243 Ownership(Names of) Sharon Sue Bitner(POA) Doris M Laughrnan(POA) Georgeann Laughman(POA) Ethel 1.Snyder Frank A_Snyder Opening Date 0912811968 S" Balance on Date of Death $ 3,622.90 Accrued1wemi $ .00 Total $ 3,622.90' For any additional information on the above accounts,including ownership and any changes,closures andlor reimbursement of funds, please call the kligh Street Cadhsk at 717-2404536. We were unable to Iacate any safe deposit box for the above-mentioned decedent: This Ietter does not include any accounts in which the deceased may have been fisted as Power of Attorney,Custodian of Uniform Transfers, Representa6vePayee,orTrustee under a Written Agreement. Valarie.Mercer Records Mahagemern . MORROW- M-F!P I a N F Fell �097Z 2--t 4V O0000n re ee i r � - ,r ��,, �� Arl k- r to - e r n _ c . r j 62- 54I ,4. •X-1 t• /yg� •J�•h i �y{�+yy� Ham/ 'ta y J ` f � r w t • pvT OP �dkfl"Qpl 503.00+ -=-361.00.+ -- 460.00+ -7 223.00+ •v..e.J a.rat.r..:V�...r f•• •'T. •`t:. .n+ a to� '.-'.�-•-....•.. ... .:..�..cr::• ...�.:.:i• '' ;:;,..�•., •..•� _.. ...... .... ........... .. ........ . s.. .. :. . tea. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Snyder,Ethel 1. 21-14-1206 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s)attached 755.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Doris M. Laughman Sharon S. Bitner Street Address 332 Brick Church Road city Newyiile State PA zin 17241 Year(s)Commission Paid Waived 2. Attorney's Fees Salzmann Hughes, P.C. 7,177.22 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio RelationshiD of Claimant to Decedent 4. Probate Fees 365.50 S. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 4,097.13 See continuation schedule(s) attached TOTAL(Also enter on line 9,Recapitulation) 12,394.85 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 Snyder, Ethel 1. 21-14-1206 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exgzen§es 1 Funeral Reception-food 60.00 2 Minister-donation for funeral service 50.00 3 Westminister Cemetery-funeral expense 645.00 H-A 755.00 Other Administrative Costs 4 Cumberland County Legal Journal-legal advertising 75.00 5 Deborah W.Piper,Tax Collector-real estate taxes for 51 Bloserville Road,Carlisle 352.85 6 Doris Laughman-garbage bags and miscellaneous expenses associated with cleaning out 25.00 property prior to sale 7 Doris Laughman-reimbursement for mowing grass four times at 51 Bloserville Road, 120.00 Carlisle 8 Erie Insurance-Homeowner's Insurance Premium 426.00 9 PPL Electric Utilities-electric service 11/11/14-12110/14 51.50 10 PPL Electric Utilities-electric service 12111/14-01/12/15 82.21 11 PPL Electric Utilities-electric service 01/13/15-02/13/15 10.31 12 PPL Electric Utilities-electric service 02114115-03114/15 29.56 13 PPL Electric Utilities-electric service 03/15/15-04/15/15 42.92 Copyright(c)2002 form software only The.Lackner Group,Inc. Form PA-1500 Schedule H(Rev.&98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Snyder, Ethel 1. 21-14-1206 ITEM NUMBER DESCRIPTION AMOUNT 14 PPL Electric Utilities-estimated final electric utility bili 25.00 15 Reserve-for final estate administration expenses,fiduciary income tax return preparation, 800.00 postage and miscellaneous contingencies necessary in order to administer the estate 16 Roy D.Gottshall-personal property appraisal fee 70.00 17 S.W.Barrett Real Estate&Appraisal Services-real estate appraisal fee for 51 Bloserville 375.00 Road,Carlisle,PA 17015 18 Settlement Expenses-as shown on HUD Settlement Sheet 1,300.00 19 Steven McCullaugh-service call for furnace repair at 51 Bloserville Road,Carlisle 100.00 20 The Sentinel-legal advertising 211.78 H-B7 4.097.13 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1513 EX+(01-10) „ . pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERMANCE TAX RETURN BENEFICIARIES RESIDENT DECEOENT ESTATE OF FILE NUMBER Snyder, Ethel 1. 21-14.1206 NAME AND ADDRESS OF RELATIONSHIP TOSHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT Do Not Usti o s (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] Sharon S.Bitner Daughter 5D%residue of 562 Shippensburg Road estate Newville,PA 17241 Doris M Laughman Daughter 50%residue of 332 Brick Church Road estate Newville,PA 17241 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: �. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-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) LAST WILL AND TESTAMENT 1, ETHEL 1. SNYDER, of West Pennsboro Township, Cumberland County, Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. 1. 1 direct my Co-Executrices or Substitute Executrix to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore, I direct that all state, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes,'whether or not such property passes under this Will, shall be paid by the Co- Executrices or Substitute Executrix from my estate, and that none of the aforesaid taxes shall be prorated among those persons or entities named herein or otherwise beneficiaries hereunder. .2. My Co-Executrices or Substitute Executrix may, at their or her discretion, compromise claims, borrow money, retain property for such length of time as they or she may deem proper; lease and sell property for such prices, on such terms, at public or private sales,as they or she may deem proper; and invest estate property and income without restriction to legal investments unless otherwise provided hereunder. 3. 1 authorize and empower my Co-Executrices or Substitute Executrix to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale.therefor., in fee simple, as I could do if living. My Co-Executrices or Substitute Executrix are/is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said Co-Executrices or Substitute Executrix. 4. 1 give, devise and bequeath all of my estate of whatever nature and wherever situate to my two (2) daughters, DORIS M. LAUGHMAN and SHARON S. BITNER, share and share alike, the child or children of any deceased daughter taking the share their parent would have taken if living. 5. 1 nominate and appoint my daughters, DORIS M. LAUGHMAN and SHARON S. BITNER,to be the Co-Executrices of this my Last Will and Testament. In the event DORIS M. LAUGHMAN and SHARON S. BITNER have predeceased me, failed to qualify or are not able or do not serve for whatever reason, I then appoint my granddaughter, GEORGEANN (nlm/i) LAUGHMAN, to serve as Substitute Executrix of this my Last Will and Testament, whereby the Substitute Executrix shall have the same powers as the original Co-Executrices herein. 6. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty (60) days. 7. No Co-Executrix or Substitute Executrix acting hereunder shall be required to post bond or enter security in this or any other jurisdiction. 2 8. No beneficiary may assign, anticipate or pledge her interest in any income or principal held or distributable hereunder, and no beneficiary's creditors may levy,attach or otherwise reach any such interest. 9. 1 hereby suggest that my personal representatives retain the services of Irwin & McKnight,P.C. as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 10th day of December 2012. t (SEAL) ETHEL I. SN DER. Signed, seated, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in our presence, who, at her request, in her presence and in the presence of each other have hereunto set our names as subscribing witnesses. 3 ACKNOWLEDGMENT AND AFFIDAVIT WE, ETHEL I. SNYDER, KAREN S. NOEL and SHARON L. SCHWALtNI, the Testatrix and witnesses respectively, whose names are signed to the foregoing instrument., being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and 'executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her tree and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the will as a witness and that to the best of their knowledge the Testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. rjHEL-/L YD9R 7 Y KAREN S. NOEL SHARON L. SCHWALM COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by ETHEL I. SNYDER, the Testatrix herein, and subscribed and sworn to before me by KAREN S. NOEL and SHARON L. SCHWALMI witnesses, this 12'h day of December 2012, : .Yotary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seat Roger 84rwin,Notary Public Carlisle Koro,Cumberland County 4 MV-;ornrnlssl0n Expiies'oct.3,266 MEMM,KANSYLVANIA ASSOCIATION OF NOTARIES