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Home My WebLink About01-0147 Estate of Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS ~e;~ FLORENTENA M. LAIRD No. -2. t - 0 /.. I L/ 7 Florentena w-.~d also known as Late of Mechanicsbura BorouQh, Cumberland County, PA , Deceased Social Security No. 166-12-7886 .. A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut~ named in the Last Will of the Decedent, dated November 18,1994 and codicil(s) dated September 24.1997 ~n 0 C oA \G' \ dQ..~lI!.A Sl!.~Lrnb.1/"" 24., Iq~c:t State relevant circumstances, e.g., renunciation, death ot executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: [;I B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship .....~... Reside~ ::; (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 516 East Locust Street. MechanicsburQ BorouQh. Cumberland County, Pennsylvania 17055 (list street. number and municipality) Decedent, then.lL years of age, died January 23. 2001, at 370 Camp Hill Mall, Camp Hill BorouQh, Cumberland County. PA (location) Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property ............................................... $ (If not domiciled in PAl Personal property in Pennsylvania . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (If not domiciled in PAl Personal property in County. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Value of real estate in Pennsylvania ........................................................... $ Total ........................................................................... $ Real Estate situated as follows: 516 East Locust Street. MechanicsburQ Borouoh. Cumberland County. PA 133,000.00 125,000.00 258.000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Typed or printed name and residence Gary M. Laird 1120 Alpine Road, Wellsville, PA 17365 Rene Laird Magaro 1000 Highfield Court, Mechanicsburg, PA 17055 Form RW-1 Page 1 of 2 (Dauphin County - Rev. 9192) I "'- I Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate a4cording to I . M' ~~ Sworn to and affirmed and subscribed ?~ ~~ ~ .a before me this ~ day of .~~'<- 2001. /~~o//. -~ '7/:"'1~ :4u~j;'6d~~!2t;~ Estate of Florentena M. Laird DECREE OF REGISTER Deceased No. 21-01-147 also known as Florentena Mae Laird Date of Death: January 23. 2001 Social Security No: 166-12-7886 t:::I-- AND NOW, FEBRUARY 8' , 2001, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ca Testamentary 0 of Administration are hereby granted to Gary M. Laird and Rene Laird Maaaro (c.t.a.; d.b.n.c.t.: pendente lite; durante absentia; durante minoritate) in the above estate and that the instrument(s), if any, dated November 18. 1994. and Codicil dated Seotember 24. 1997 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters.......................... . Short Certificate(s)....~,q... Renunciation................. . Affidavit ( )................. Extra Pages (10 )............ Codicil.......................... JCP Fee........................ Inventory & Tax Forms... Other............. ............... TOTAL.............. .. Fonn RW-1 Page 2 of 2 (Dauphin County - Rev. 9192) $ 270.00 '777tZtytJ. .~J--i-VJ nIA. lid. ~~~ .......~i./z;.. I I' ~7- Register of Wills $ $ $ $ $ $ $ $ 30.00 30.00 10.50 5.00 Attorney: I.D. No: Jeffrev A. Ernico. Esauire 07981 3401 North Front Street Harrisbura. PA 17110-0950 Telephone: 717-232-5000 DATE FILED: FEBRUARY , 2001 Address: $ 345.00 H105.112 REV 8/88 (FEE FOR THIS CERTIFICATE 52001 WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEALTH OF PENNSYLI/.,~N:I\ DEPARTMENT OF HEALTH VIT/~L RECOfllJS LOCAL REGISTRAR'S CERTIFICATION OF DEATH CERT. NO. T 4791324 -" II;iI"'jffl,-;/;;-~-;-:..., f'<(~\\l1Qfl'l;'~-~ /~\,.~ /" ~J' ~~ i" ~/ .J.'c.:, /l~~/ ~~\'~~ I'g:lie! ~ . \~~\ ~'='j Q..r 'i-~: 1~ '-'\ -'i,d"- :,.:::,.~} I'" \ - .' .' .... .' ~, ,..* ,.-~~.", *~! ~~. ,.' '". /~,~ %- ,%"', '. . .' /~\\9 ~.~-~rim~t \\~ 't-\>~\ <~~!!!!!.~ January 24, 2001 Date of Issue of This Certification Name of Decedent Florentena M. Laird Fi'st Middle l_dst Sex Fema le____ Social Security No. 166 - 12 - 7886 Date of Death January 23, 2001 Date of Birth June 7, 1921 Birthplace Warrington Township, York County, Pennsylvania Place of Death 370 Camp Hill Mall Cumberland County Camp Hill Boro. 1-:",~ili1'i N:1nl'-' County City, Borough ()t T o\vllship Pennsylvania Widowed ____ Occupation . Decedent's Mailing Address Customer Service Specilist A d F? No rme orces . (Yes or No) . Race White Marital Status 516 East Locust Street Mechanicsburg PA Number Street City OC Towl' State Informant Mr. Gary Name and Address of Funeral Establishment M. Laird Funeral Director Cocklin Funeral Home,Inc.,30 N. Chestnut Street. Dillsburg, PA Scott D. Brenneman, FD 17019-0424 Part I: Immediate Cause Interval Between OnsEt and Death (a)__~E~bable Myocardial Infarction (d) Part II: Other Siqnificant Conditions I I I I ----r- I I I I I I -------,- I I I (b)___~<:<:1.usive Coronary Artery Disease (c) ____._ Manner of Death Natural ~xx Homicide 0 Accident 0 Pending Investigation 0 Suicide [j Could not be Determined 0 Describe how injury occurred: Name and Title of Certfier 6375 Basehore Road, Suite #1, Mechanicsburg, PA 17055 Michael L. Norris, Coroner (M.D., D.O., Coroner, ME) Address This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certifica~e forwarded to the State Vital Records Office for permanent filing.k~ ?' -.,. 'r~ 67608 Lori:ll Registrar of Vital Records Jistrcl \10 January 24, 2001 153 Logan Road, Dillsburg, PA 17019 0.1;" l~e'I~lvecJ b.,. ;,nca: nC'gl~tral Street Address City, 30lOlJgh. Tovvnsh;r; 21-01-141 LAST WILL AND TESTAMENT OF FLORENTENA MAE LAIRD I, FLORENTENA MAE LAIRD, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound mind and disposing memory, though I realize the uncertainty of this life, I have full confidence and trust in my Lord and Savior, Jesus Christ, in His death on the cross for my sins and in His shed blood as an Atonement for my Soul; and I know by faith that because of His sacrifice on the cross for me I have eternal life, do hereby make, publish and declare this to be my Last will and Testament, revoking any and all previous Wills and Codicils, and hereby will and dispose of all the property which I own at my death in the following manner: Article One Tanaible Personal Property ~1.1 I bequeath all my tangible personal property, including by way of illustration but not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my husband, MARLIN MYERS LAIRD (liMy Husband"), if he survives me. If My Husband does not survive me, I bequeath such assets to my children living at my death to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among my children, they shall take alternate turns selecting individual items with my oldest child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. ~1.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. ~1. 3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. Article Two Residue ~2.1 I devise and bequeath all the residue of my estate to the then serving trustee of "THE FLORENTENA MAE LAIRD REVOCABLE TRUST" created under Agreement dated the same date as this Will by myself, as Settlor, and myself, as Trustee, as the same may be further amended or restated from time to time, to be distributed in accordance with the terms of said trust agreement, or if said trust agreement is not in effect at the time of my death, in accordance Page 2 of 9 with the terms specified therein on the date of this Will or of its last publication by Codicil or otherwise. Article Three Appointment of Fiduciaries ~3.1 I appoint My Husband as Executor of this Will. If he is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint IDS FINANCIAL SERVICES, INC., as successor Executor. All references herein to the "Executor" shall mean my originally appointed Executor or my successor Executor as the case may be. Article Four Powers of Fiduciaries ~4.1 No fiduciary under this Will shall be required to give bond or other security for the faithful performance of the fiduciary's duties. ~4.2 Any such fiduciary shall have the following powers, in addition to those given by law: ~4.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; ~4.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; Page 3 of 9 ~4.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; ~4.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; ~4.2.5 To engage in litigation and compromise, arbitrate or abandon claims; ~4.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; ~4 . 2 . 7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; ~4.2.8 To join with My Husband or his personal representative in the filing of a j oint income tax return for any period for which such a return may be permitted, without requiring him or his estate to indemnify my estate against liability for the tax attributable to his income, and to consent, for federal gift tax purposes, to having gifts made by My Husband during my lifetime treated as having been made half by me; ~4. 2.9 To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Section 2631 (a) of the Internal Revenue Code (which statutory exemption is presently $1,000,000), to any property as to which I am the transferor, including any property transferred by me Page 4 of 9 during my lifetime as to which I did not make an allocation prior to my death; ~4.2.10 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof; and ~4.2.11 To file the appropriate election in accordance with Section 2056(b) (7) (B) (v) of the Internal Revenue Code to designate whatever portion of the assets composing my federal gross estate that the Executor, in the Executor's sole discretion, determines should qualify for the marital deduction. In making this determination, the Executor is directed to consider the present and proj ected financial requirements of My Husband, the expected period of survivorship of My Husband and the assets that have passed to My Husband other than under the provisions of this Will. Article Five provision For Taxes ~5.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed of by Article Two of this Will, and all interest with respect to any such taxes shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor, without reimbursement from Page 5 of 9 or apportionment among the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest; provided, however, that no such taxes, penalties or interest shall be paid from the assets or any portion thereof which are elected to qualify for the federal estate tax marital deduction. Article Six provision for Debts and Expenses ~6.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate, shall be paid from the principal of that portion of my estate disposed of by Article Two of this will; provided, however, that no such debts or expenses shall be paid from the assets or any portion thereof elected to qualify for the federal estate tax marital deduction. Article Seven Miscellaneous provisions ~7.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. ~7.2 If My Husband and I die under such circumstances that it is impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if My , Husband had survived me. Page 6 of 9 ~7.3 A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. An individual fiduciary shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ! r day ofY~v'f',-d...--1-.-/ , 1994. 1~~f~~~~}t;Iju,dSEAL) Signed, sealed, published and declared by the above named FLORENTENA MAE LAIRD as and for her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. ~k--, ~4 t:/M~.r1J Residing at ~, Itl ~ /' Residing at ~~ Page 7 of 9 COMMONWEALTH OF PENNSYLVANIA COUNTY OF t!'.U4?~~' /.." / SS. I, FLORENTENA MAE LAIRD, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament i that I signed it willingsly, and that I signed it as my free and voluntary act for the purposes therein expressed. -,', " L~~/_</1/~;'A'2- )J,1~ ~;Lj'2CG Florentena Mae Laird Subscribed, sworn to and acknowledged before me by FLORENTENA MAE LAIRD, the Testatrix, and subscribed and sworn to this /~ day of ~I'p.,),~r , 1994. ~::- ~ary Public My Commission Expires Notanal Sui JfMrwy A. Ernico. NOI8rY ...... M1t==::n ~~.:.~- (SEAL) Page 8 of 9 '. COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~,.kF~A,;::::? SS. We, Je;:r;.~Y' ~k"., / 'eJ , and &/~r. ~ E"r,.,)GI> , the / whose names are signed to the attached or foregoing witnesses, instrument, being first duly qualified according to law do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by Je.(.f:..tt;' ~ ffr~ ) GO and gee r)qrf:tl g Ern ;~O this . /iO-day of ~I/~b~ , 1994. Notary Public (SEAL) HBG1; First, Samuel; 10915 Page 9 of 9 21-01-147 CODICIL TO LAST WILL AND TESTAMENT OF FLORENTENA MAE LAIRD I, FLORENTENA MAE LAIRD, being of sound mind and disposing memory, realizing the uncertainty of this life, do hereby make, publish and declare this to be my Codicil amending my Last Will and Testament dated November 18, 1994, as follows: I. I hereby revoke the appointment of IDS FINANCIAL SERVICES, INC. as successor Executor in Paragraph 3.1 of my said Will and in its place and stead I appoint my two children, GARY M. LAIRD and RENE LAIRD MAGARO, as successor Executors under my said Will. II. In all other respects I hereby confirm and ratify my said Last Will and Testament dated November 18, 1994. -cl-. IN WITNESS WHEREOF, I have hereunder set my hand and seal this ~ f day of ~~~ , 1997. Ff7~h~~~7Jf~ ~d FLORENTENA MAE LAIRD Signed, sealed, published and declared by the above named FLORENTENA MAE LAIRD as and for a Codicil to her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. ~~ ~~07~OQ ~ / ReSidingatJ\r'1X~~, P1 Residing at G~~ M / fA- Residing at G~,.R - 2 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF A Ore /v,!/At/'tj . , SS: We, FLORENTENA MAE ~ L . \JtLrl~lv: i!OII t'(e J rJG (J LAIRD, the testatrix, and and .jp f+re.y/f! Ern )co / the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as a Codicil to the testatrix's last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Codicil as a witness and that to the best of his or her knowledge the testatrix was at that time 18 years of age or older, of sound mind and under no constraint or undue influence. ~~NA~~ ~cS1 }tAQUN- Witness ~i!~ ~? itness Subscribed, sworn to and acknowledged before me by FLORENTENA MAE LAI~D t,he testatrix and subscribed.. and sworn to before me by !./.).{A/r1 /t~-1/h cf~r, /~1 C~JI'( (l .F /j'~l;;- and Je#ra..,A$"r...,'co , witnesses, this ~. yel< day of ,4J)/jrrj,n{l....', , 1997. ,/ , , ()/J/1 / ..... .. I; ;;{ '. flr['u :'(/ C{>t0t /:h/~c/. Notary Pu~ic . My Commission Expires: (SEAL) 116083_1 - 3 - ~- NOTARIAL SEAL M~RGAREi L. BOYD, Notary Public I City of Harrisburg, Dauphin CounlV ,-My Commission EXpjntL:;'~?7, 2000 CODICIL TO LAST WILL AND TESTAMENT OF FLORENTENA MAE LAIRD I, FLORENTENA MAE LAIRD, being of sound mind and disposing memory, realizing the uncertainty of this life, do hereby make, publish and declare this to be my Codicil amending my Last Will ano. Testament dated November 18, 1994, and Codicil dated September 24,1997, as follows: I. I hereby direct that my Executor shall review my files and records to find my records indicating any gifts that I have made to my son, GARY M. LAIRD, for purposes of assisting him in purchasing real estate and building a house thereon. It is my wish and direction that my Executor shall pay to my daughter, RENE LAIRD MAGARO, as a prioritized distribution out of my residuary estate, a sum equivalent to the amounts that my late husband and I have given to our son, GARY M. LAIRD, toward his said house and real estate. It is also my wish and direction that, after the prioritized payment to my said daughter, my Executor shall distribute the rest, residue and remainder of my estate to my two said children in equal shares, or to their issue, per stirpes, in the event either or both of my said children shall predecease me. II. In all other respects I hereby confirm and ratify my said Last Will and Testament and Codicil dated November 18, 1994 and September 24, 1997, respectively. cA.. IN WITNESS WHEREOF, I have hereunder set my hand and seal this ~ 'I . day c-. of ~-..L, 1.Jt::.. I've l..., .' Ii ,1999. [~~~~~~~ t/~~/-L Signed, sealed, published and declared by the above named FLORENTENA MAE LAIRD as and for a Codicil to her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing at ~ A Residing at -E 8r\~ l6'v-,tl.. f7J ! ~J ~.- ~ ''-T{-T ~ Residing at - 2 - . ' .~ ". : COMMONWEALTH OF PENNSYLVANIA COUNTYOF D::tw oJ.. n I We, FLORENTENA MAE LAIRD, the testatrix, and $~!fr.7A! Er141 <-0 ~' and ~6n~ JBa..o.-J , the witnesses, whose names SS: gned to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as a Codicil to the testatrix's last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Codicil as a witness and that to the best of his or her knowledge the testator was at that time 18 years of age or older, of sound mind and under no constraint or undue influence. (~J4 Witness n_ ~ ~?$~ ~ WItness ~ ,- !taiN;E~l~~;;~( Subscribed, sworn to and acknowledged before me by FLORENTENA MAE LAIRD, the testatrix and subscribed and swom to befO&:JlbY .k ffi~... Ai' Er", 'c 0 . ~ 'J~ and ~,^l/.A-:r . witnes..r.. this ~"'" day of ~, , 1999. (SEAL) L~o~ @btary Public ,,' My Commission Expires: NOTARIAL SEAL JANICE L. ALTHOFF, Notary Public Gettysburg Boro, Adams County Mv Commission Expires Dec, 17,2001 :197543 1 - 3 - 21-01-147 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS Jeffrev A. Ernico and Barbara B. Ernico (each) a subscribing witness to the Will presented herewith, (each) having been duly qualified according to law, depose(s) and say(s) that they were present and saw Florentena Mae Laird, the Testatrix, sign the same and that they signed as a witness at the request of Testatrix in her presence and in the presence of each other. Sworn to or affirmed ~d subscribed before me this J day of J / ,2001. rf/( pUu 1 ffi zI2( d For the Register Notarial Seal Margaret L. Boyd, Notarx Public Susquehanna Twp... Dauphin County My Commission ExpIres June 27, 2004 Member, Pennsylvania Association 01 Notaries (Name) V~ ~~ 701 Grantham Road. Grantham. P A 11027 (Address) ",~..l-,...~ ~A'f/<'/A (N~~~{bf\QJ\ B. ~~o 701 Grantham Road Grantham PA 17027 (Address) \. REGISTER OF WILLS OF CUMBERLAND COUNTY '. . OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) ha . g been duly qualified according to law, depose(s) and say(s) that they is/are familiar with the signature 0 , Testator/Testatrix of (one of the subscribing witnesses to) the Will herewi d that they believe(s) the signature on the Will is in the handwriting of to the knowledge and belief. ,2001. 'I- ' 1...1 ,. !1"'1 Sworn to or affirmed and subscribed before me this day of For the Register (Mime)! (Address) :251016 _1 r \ ct H Q -I Z Z~ct ~II.I ctZ::J -I;:) Z~Q >-Z O-lIl.lZ ~~ ~>-IL! ZII.I ct~Z'" 1I.Ia:: 2Z011.1 A. HII.I a:: IL~ ~A.~)( o II.IIL (I) 'It xi 1;;0:'" ~~ Qi)(~ i;H~ ~II.I;:~ ~ ct z: (I) ZA. II.I~II.I'" 011.I u..,... ~Q ~(I)~ o 0 (I) (I) U zctll.l II) ll./ )( .c I- -' z ~ ~.:l :g ~~ I ~s ~ i)( ... I-I~ ~ ... LL. I.&J CI "' O~:g~ ~~:Si! .c... 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CD w I 2 I a: I w 0 CD r % 0- ... 1 ~ 0 I I I 0 ~ 1 en I 0 III a: CJ .... .... ~ I fI) .... I UJ E' .- z < .... en I z .J en I ~ b.I r = - <t LU t'U I >- Z IL ... .0 I ~w= ! ! ~m '., .0 I="fr OJ I I z::::I~ Z 4- enet .J lD I WZ..l ~~I < 0 .... ~r: .... ... Q ... ! i IL 100: ~ 0 0 0 z 0 * I r a: _ ::l I l.&I 0 0 <t 0 ~ I ~lS ~. ~ Q x CIl' ~ .... 1--1 (U OJ .J (U 0 l i OlD ll: 0 ~UI ~, ...... 0::: , ~ I IIUI 51 m... ~ 0 0'" ~-o ~(1) w J:lf') I -I << za:QJ @I :FE_ <... CD ~... 0 ~ t- oi >-, 0, E US' ..J 1 _ w I ~4- ~4' ~ L5 I <l UJID.... 0<[ ::l 0.... 1 LX ~~N lSf!) LL < ~O LL a: f/) I' w 0 ~ 0 o ~ III O.J: m: L w z < ! t;;~ w ~ ::E I :FE ~ ::::I II! < 0 0 < w I w UJiL z 0 0.. 0 0 a: I :z: [ ~ I t I I [ ,; I I __ I c CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Florentena Mae Laird. aJk/a Florentena M. Laird Date of Death: January 23.2001 Will No. Admin. No. 21-01-0147 To the Register: I certify that notice of estate administration required by Rule 5.6(a) ofthe Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on February 15. 2001 : Name: Address: Gary M. Laird 1120 Alpine Road. Wellsville. PA 17365 Rene Laird Magaro 1000 Hi2"hfield Court. Mechanicsburg. P A 17055 The Florentena Mae Laird Revocable Trust. c/o John A. Benkovich. Jr.. American Exoress Financial Advisors Westwood Center Suite A 4661 Trindle Road Cam Hill PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None ~/ Signature rev A. Ernico. Esquire Name 3401 North Front St.. P.O. Box 5950 Harrisbur2". PA 17110-0950 Address (717) 232-5000 Telephone Date: February 16. 2001 Capacity: _ Personal Representative ----1L- Counsel for Personal Representative :251931_1 METTE. EVANS a: WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW HOWELL C. METTE ROBERT MOORE CHARLES B. ZWALLY PETER J. RESSLER LLOYD R. PERSUN CRAIG A. STONE JAMES A. ULSH DANIEL L. SULLIVAN STEVEN D. SNYDER CHRISTOPHER C. CONNER JEFFREY A. ERNICO KATHRYN L. SIMPSON P. DANIEL ALTLAND ANDREW H. DOWLING MICHAEL D. REED PAULA J. LEICHT GARY J. HElM DAVID A. FITZSIMONS GuY P. BENEVENTANO THOMAS F. SMJDA 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG. PA 17110-0950 JOHN F. Y ANINEK* VICKY ANN TRIMMER TIMOTHY A. HOY KATHLEEN DOYLE Y ANINEK JAMES M. STRONG BRYAN S. MEGARY* RANDALL G. HURST* SUSAN D. ANDERSON IRS NO. 23-1985005 TELEPHONE (7171232-5000 FAX (717) 236-1816 http://www.mette.com April 17, 2001 Mary C. Lewis Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Florentena Mae Laird, a!kla Florentena M. Laird File No. 21-01-0147 Dear Ms. Lewis: Enclosed please find a check payable to "Register of Wills, Agent" in the amount of $23,000, representing a prepayment of inheritance tax in the above- referenced estate. Please send a receipt for this payment to my attention in the enclosed envelope. Thank you for your assistance. Very truly yours, ~Kn1 ~Jv Paralegal to Jeffrey A. Ernico, Esq. LJK! Enclosures cc: Rene Laird Magaro, Co-Executrix Gary M. Laird, Co-Executor Jeffrey A. Ernico, Esquire :257820 _' - OF COUNSEL JAMES W. EVANS *MARYLAND BAR \ . II ~ -f. .. /I ,: -".:'_..~_. ., r--.~ -; li(l:-':7 !!/ji3 ~ i;iil~ l,,"~ '~:iji~ 0 Il"f:.:; Iii ~iJ~i . L __ .i -.ii." ~.~ I oj;W'~tl'''1I'- : - !i;- -'~'. - '4t~:;;. :~:~ ~ ..<- r"'." 0'", -.. ~ "t,o. ,_ 'V; , ..1 :. '~ .~.~'~""l:';'.0": . .~'-~ I":, ~<; I V' \-{ ';;J "-0 _ I 'ee.:;? " '- <": i ':!. ;;;; 0 J ;..... 0.. ;/ ,,',::, <!: / : ~- !.J "--.~~li.--' OJ m ;:j o ..=I 1:: ;:j OJ 8 2 >>g. ~rn~ m;:jOJo ......Oml'- m~U;:j~ .~ ;> ~ ,g ~ OJ '0 a 1:: o..~ ~~1::;:jOJ 'OJ OJ O(;J U1;j.ou;:::: b '6b S OJ 2 ~~85u III = .. z 0 ill Q I- III = "- w m w = <( a: 0 a: 3: I- = 0 <( 1Il 0 0 ~ 0- J l- III a: m ~ 0 I- Z <( 0 III . U <( 1Il a: x 0- J >- "- 0 ill <( W I lD Cl Z z Z I- a: 0 a: a: 0 :J < 1Il 0 0 0- lD ~ 1Il I- Z <f) III w I- a: "- <( 0 a: 0 v <( III a: <'I I (0 0- (0 <( I'il ~ :: ('.1 1St ('.I {J' (~I ~I L:)I c:;J. (~. --- ~ cj;;1Sl ..J I" .... 'Z ',<C c- 2'::1' ~o (lJ;. " oJ 0 o I -1_ \L--d U- 00 '2 'g,1l1 tn~ \.l1~ "{ ~ ~ ~-, ~'." _"'n' - ,', 1 I r ! r [ I [ I I' f I I I I I I r I r [ I I [ [ l I r r r r t [ I I I I [ [ f [ I I I I I I I ! f II CO ClO N CO r- .... ~ d z S... t!!A. ..iii :5 I- (.) ~ra w ~i a: li~ t:1L a:u. Wo i $ ~ ~ rB iiS i ~~; ~ i~.1 ~ I~*"'i i~;!1 a~I~~ !z :::> ~ c( !z....a:: WOW ~Ig~ >>:loz ~ :I o IE Q 1&1 ft lI!L 8 . ~ A QI . ... o ... 2 0- o I o ... - -. l' '- c > !.tJ C t.&. t.&. tII .., o CJ .... I w ct 0.. ~m'j :~ OlD ..... lot ~i ...: ",_,'_.~Jl";U_-.'~t';--,.-,. I I ; ~.. u. 8 - 8 o .. (I) N . (J ([ o ~ !z :::> o :E c( ...J ~ ..~ . ~ ... as CD E' I N ... I ~ ~ a: ... ~~ i E CI) I w ~ - .... E' ~~ Z ./I' ~ e ... ~~ .... .... Q ... ~ 0 0 8 i 0 ~ I ..J 0 0 ::E ... !zt.&. na QI .J cu II: 8 !z' , c: , l- e ~Q wCD WI' 1I i!:t'l ~ LL a:fU ~c: 2_ !;(... i5~ ~ w t w.... ~, c, ~ rn w ID_ 0<[ D...:t ~.:t c.., ~ ~ ~N ~..J LL -< ~O LL a:: 0 ~ 0 c( z w w w t; w 2 ~ 8 !;( :E ...J -< W W ii: z c a:: ffi :r ~ -w t- U) > > .... lD 0: CD 0<<11.1 wEer > jjj o W a:: Cf1 8 ) I I I I I I 1 I I I I I I I I I I I I j enl ...JI ~l ~I 0:1 ~I en' -I fal 0:1 I I I I I I I I I I I I [ I I I I ) J I .... * ~ U W ::t U ...J c( W rn Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Florentena Mae Laird No. 21-01-0147 also known as Florentena M. Laird Date of Death January 23,2001 late of Mechanicsburg Borough, Cumberland County, PA Deceased Social Security No. 166-12-7886 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. l!We verify that the statements made in this Inventory are true and correct. l!We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Jeffrey A. Ernico Personal Representative: Rene Laird Magaro I.D. No.: 07981 ~~~~~~~~ Dated: /0/11/ (! I Address 3401 N. Front Street, P.O. Box 5950 Harrisburg, PA 17110-0950 Telephone: (717) 232-5000 Personal Representative: Ga~ird ;;C.- ,-----' //~?~ -~ Dated: /0/11/}, I DESCRIPTION VALUE Real Property: 516 East Locust Street, Mechanicsburg, Cumberland County, PA Personal Property: See Attached $155,500.00 TOTAL $281,625.67 $437,125.67 (Attach Additional Sheets If Necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Dauphin County) . Rev. 9/92 :273169_ '. Attachment to Inventory Estate of Florentena Mae Laird, No. 21-01-0147 1. AmEx Acct. #04250460885-4-002 60,794.05 2. Dividend on above stock declared prior to decedent's death 536.12 3. AmEx Acct. #000124857699021 (brokerage account) 10,145.44 4. Salomon Smith Barney Aim Strategic Income Fund B 11,950.70 5. Dividend on above stock declared prior to decedent's death 69.89 6. Salomon Smith Barney Managed Municipal Fund B 4,259.52 7. Dividend on above stock declared prior to decedent's death 15.41 8. Salomon Smith Barney Premium Total Return Fund A 44,830.39 9. Dividend on above stock declared prior to decedent's death 175.44 10. Salomon Smith Barney premium Total Return Fund B 18,462.87 11. Dividend on above stock declared prior to decedent's death 64.25 12. Van Kampen Investments Acct. #150/53308004/7 2,034.09 13. Cash found in safe deposit box at Mellon Bank 199.00 14. Members 1st Checking Acct. #22388-11 2,754.31 15. Interest on above item accrued as of decedent's death 4.48 16. Members 1 st Investment Savings Acct. #22388-05 40,325.16 17. Interest on above item accrued as of decedent's death 58.11 18. Members 1 st Regular Savings Acct. #22388-00 200.18 19. Interest on above item accrued as of decedent's death 0.33 20. Salomon Smith Barney Bank Deposit program 2,991.31 21. First USA Bank Certificate of Deposit (with Salomon Smith Barney) 5,000.00 22. Greenwood Trust Certificate of Deposit (with Salomon Smith Barney) 7,000.00 23. M&T Bank Certificate of Deposit #31003910481892 3 184.80 24. Interest on above item accrued as of decedent's death 54.11 25. Members 1 st Certificate of Deposit, Acct. #22388-43 8,709.16 26. Interest on above item accrued as of decedent's death 34.80 27. Members 1st Certificate of Deposit, Acct. #22388-44 6,040.06 28. Interest on above item accrued as of decedent's death 23.66 29. Members 1st Certificate of Deposit, Acct.#22388-45 5,996.01 30. Interest on above item accrued as of decedent's death 23.67 31. Members 1st Certificate of Deposit, Acct.#22388-48 6,073.28 32. Interest on above item accrued as of decedent's death 19.29 33. Members 1st Certificate of Deposit, Acct.#22388-49 6,034.66 34. Interest on above item accrued as of decedent's death 23.64 35. Sears Savings Bank Certificate of Deposit (with Salomon Smith Barney) 3,000.00 36. Interest on above item accrued as of decedent's death 126.28 37. Net proceeds of sale of household goods and furnishings and 2,822.00 miscellaneous items of personal property sold at public auction on 05/19/01 38. Net proceeds of sale of household goods, furnishings, tools, 4,415.50 and miscellaneous items of personal property sold at public auction on March 31, 2001 39. Lawn Tractor - purchased by Gary M. Laird 3,700.00 40. Washing Machine - sold at Bricker's Auction on 05/31/01 70.00 41. 1995 GMC Jimmy Sport Utility Vehicle 10,800.00 42. Boardroom, Inc. - refund on Bottom Line subscription 81.03 43. Boardroom, Inc. - refund on Tax Hotline subscription 39.00 44. Botanic Gardens - refund for returned merchandise 5.00 45. Bottom Line Publications - refund on Tomorrow subscription 68.95 46. Bright Life - refund for returned merchandise 19.97 47. Internal Revenue Service - refund of federal income tax for 2000 1,410.00 48. Internal Revenue Service - Taxpayer Relief Refund 300.00 49. Erie Insurance - refund on homeowner's insurance 188.00 50. Kiplinger Washington Editors - refund on 59.95 Kiplinger's Retirement Report subscription 51. Mellon Bank - refund of safe deposit box rental 50.00 52. Meredith Publications - refund of subscription to Family Money 16.97 53. Patriot News - refund on subscription 40.15 54. Reader's Digest Publications - refund on magazine subscription 5.25 55. Long term care insurance policy, American Express Acct. 779.11 #910026410464004 - refund of premium 56. Long term care insurance policy, American Express Acct. 516.86 #910066913658004 - refund of premium 57. U.S. News & World Report - refund on magazine subscription 22.96 58. Visa Credit Gold - refund 0.50 59. Corporate Property Associates 14 (REIT); 500 shares C $10 per 5,000.00 share; AmEx Acct. #0998-7278-7183-7-057 60. Limited Tax Credit Plus, II; AmEx Acct. #0998 7205 6799 4 036. 0.00 Worthless per American Express statement TOTAL $281,625.67 :274700 1 , / ~ -c2tJf- Lj , .')iL c REV-1500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE DEPT. 280801 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 01 0147 COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Laird, Florentena M. 166-12-7886 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 01/23/01 06/07/1921 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 3. Remainder Return CHECK ~' Original Return ~' Supplemental Return ~ (date of death prior to 12-13-82) APPRO- 4. Umited Estate 4a. Future Interost Compromise 5. Federal Estate Tax Return Ret1uired <gate 01 death aHar 12-12-82) PRIATE 6. Decedent Died Testate 7. ecedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach acopy of Trust) BLOCKS 9. Uligation Proceeds Received 10. Spousal Poverty Credit (date 01 death between 0 11. Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach Sch 0) 1M!J~M9!lt.t\~;WAt)~flQl!i'ig~.'JiegN~lPIi!ffflM.iJAlI!Ht'QijMAi'l~!i!~ri!!i!Il,ij_lltQi NAME COMPLETE MAILING ADDRESS COR- Jeffrey A. Enri "'o~,~. 3401 N. Front Street =, re RE- FIRM NAME (If Applicable) P.O. Bax: 5950 SPON DENT JIoEtte, Evans & w:Jodside Harrisburg , PA 17110-0950 TELEPHONE NUMBER (717) 232-5000 155,500.00 OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 153,338.17 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 128,287.50 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) None RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 191,208.42 8. Total Gross Assets (total Lines 1-7) (8) 628,334.09 9. Funeral Expenses & Administrative Costs (Schedule H)(9) 70,300.47 10. Debts of Decedent, Mortgage Liabilities, & Liens(Schedule I) (10) 1,484.42 11. Total DeductIons (total Lines 9 & 10) (11) 71,784.89 12. Net Value of Estate tUne 8 minus Line 11) (12) 556,549.20 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) None has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 556,549.20 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amountof Line 14taxable atthe spousal tax rate, or transfers under Sec. 9116(a$1.2) X .0 (15) TAX 16. Amount of Line 14 taxable at lineal rate 556,549.20 X.O ~ (16) 25,044.71 - COMPU- 17. Amount of line 14 taxable at sibling rate 0.00 x.12 (17) 0.00 TATION 18. Amountof Line 14 taxable at collateral rate 0.00 x.15 (18) 0.00 19. Tax Due (19) 25,044.71 20. 0 Ip~Kil~j';!FY&OA!lj';~ijeliTI!lGA"'lW4ij!jb!1,Aij~~Biji$iMjjlittil o PA15001 ................. ......................................................:....@!leY$QffleT{:)AN$\!IIellj!;($QQe$1J9N$~pA~e.~AN\!lee\$HePKMi\;tf!'i8?X?'X., NTF 29755 Copyright 2000 Greatland/Nelco LP- Forms Software Only .......:...,'.,":'..,';...........-.... Estate of: Florentena M. Laird 21-01-0147 SlMiJARY OF ALl.OCATIOOS 'IO BENEFICIARIES Taxable at lineal rate Guy M. Laird Rene Laird Magaro 'TIle Florentena Mae Laird Trust 67,424.29 67,424.29 421,700.62 556,549.20 PA REV-1500 EX (6-00) D d C I t Add Page 2 ece ent s amPle e ress: STREET ADDRESS 516 E. Locust Street CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 25,044.71 23,000.00 1,210.53 Total Credits (A + B + C) (2) 24,210.53 3. Interest/Penalty if applicable D. Interest E. Penalty (3) 0.00 (4) (5) 834.18 (51\) 0.00 (5B) 834.18 Total Interest/Penalty (D + E) 4. \1 Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Line 1 + Line 3 js greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT Did decedent make a transfer and: 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; c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................,... ..................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other tlian the personal representative is based on information of which preparer has aOIl knowledQe. SIGNATU PERSON RE NSlBLE FOR FILING RETURN ~ DATE )<. ___ ~'~ '(- .V' ADDRE S \ See 101'161 SIG TURE OF Yes No ~ I ~ ~ ..... ~ o AD DR DATE Front Street, P.O. Box 5950, Harrisburg, PA 17110-0950 ":::"::::;,,::,:,,,::::,:,:,:::,,:,:,;,,,;,:,::,:::::,:,::,,:,:::;',';'::,;;::;:;,,;:::,:';';':'::':?;,:,"::::c';':'::':':?':,::',:::,::"":"",":',:',;:;',:::,:::,",',:,"':':':'.:::'.::,:",',"':""",:" :"/:",",,',X""':':'::',:':::,',':"),:,'o:,::.,:':':':':'.;";",:':::'":::,,,':,:;',:',:,;,:,,::::':,,':':::::;':';0:':,:":',:'::':';::::':;:;';::::"':::::":':;';:;:::,::',:,:,;,;,:::::,'::,':',',',::: '::;:::',:,'::,',>":::,::::,:,;,;::::":::,:,,,:::::;::::,,,,:::,;::,:::;::';':""'::':';:::"::':"':::::",,:;,::;'::'::'." ;',;:::::,;,-:,.:,:."::,:;:,;,:"::-",,.,:,,:',:';0,,:,:";,,:':,,;,;::::;;;:;,,:::,:,;,,,;:,";',,::;:';:':::";,:",,:,,,::::,;:,:,:::,,::,,,:,;:::;::,:::,::,::,,::,:::";::::",,:;::,:,,,:;,;::,,::,:::;: :,:,,'::';::'::0"::_:;,;,:,,,::;;::,;,;,:::_:;,:,:;:,;,,:::,;:,;:::::;:,::"':'::::::';,;::::-:;,:::"",,:::,,,;,::';":::::":"",:::";,;:;::;,::,,,,,,::,::;,;:,::::,':::':':':";';::':::::::"";'::"';';,: ::::::':',:,:,:,,:';',::,:::-:;,:::,;::,:;::::,:,,:,,:::,,:,:,,:,:,,:::::,;,::::,,:,:::,:;"::,,;::::,;.,, Fo'r Ci';'tes of death'on 'or aftin'July '1,' 1994 an'd' before'January 1, 1995, the 'tax ratidrrlposed on the'net value 'of transfers tono'rtor th'e use of the surviving'spouse is 3o/~ . [72 P.S. Ii 9116(aj(1.1)(i)J. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to orforthe use of the surviving spouse is 0%[72 P.S. Ii 9116(a)(1.1)(ii)]. The statute <in.... not .."..mot 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 onJy beneficiary, For dates of death on orafter.July 1, 2000: The tax rate imposed on the net vaiue of transfers from a deceased child twenty-one years of age or younger at death to or tor the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 89116(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%, except as noted in 72,P.S. Ii 9116(1.2) [72 P.S. 8 9116(a)(111. The tax rate imposed on the net value of transfers to or for the use of the decedenl'S s\'olings is 12"/0 172 P,S. Ii 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 oradoption. o PA15002 NTF 29756 Copyright 2000 Greatland/Nelco lP - Forms Software Only Estate of: Florentena M. Laird 21-01-0147 The following person(s) are signing the retum as representative(s) of the estate: Rene Laird Magaro 1000 Highfield Cburt JVecbanicsbLrrg, PA 17055 Gary M. Laird 1120 Alpine Road Wellsville, PA 17365 . REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florentena M. Laird SCHEDULE A REAL ESTATE FILE NUMBER 21-01-0147 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 ha'Jing reasonable knowledge of the relevant facts. Real property which Is Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 516 East lDcust Street, Mechanicsburg Borough, Cumberland County, PA; tax parcel LD. #17-23-0563-013. See attached settlement sheet elated 07/20/01. 155,500.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 155,500.00 7 CPA21 NTF 10904 Copyright Forms Software Only, 1997 Nelco, Inc. " REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florentena M. Laird SCHEDULE B STOCKS & BONDS FILE NUMBER 21-01-0147 All property Jointly-owned with rIght of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 AmEx Acct. #04250460885-4-002 60,794.05 Dividend on aI:ove stock declared prior to decedent's death 536.12 2 AmEx Acct. #00012485769 9 021 (~kerage account) 3 Salaron Smith Barney Aim Strategic Incare Fund B 10,145.44 11,950.70 Dividend on aI:ove stock declared prior to decedent's death 69.89 4 Salaron Smith Barney Managed Municipal Fund B 4,259.52 Dividend on aI:ove stock declared prior to decedent's death 15.41 5 Salaron Smith Barney Premium 'lbtal :Retum Fund A 44,830.39 Dividend on aI:ove stock declared prior to decedent's death 175.44 6 Salaron Smith Barney Premium 'lbtal :Retum Fund B 18,462.87 Dividend on aI:ove stock declared prior to decedent's death 64.25 7 Van Kampen Investments Acct. #150/53308004/7 2,034.09 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 153,338.17 7 CPA31 NIl" YJ9CS Copyright Forms Software Only, 1997 Nelco, Inc. " REV-150B EX. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florentena M. Laird SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-01-0147 Include proceeds of litigation & date proceeds were received by the estate. All prop. Jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 Cash found in safe deposit b::oc at rvellon Bank 199.00 2 lVEmbers 1st Checking Acct. #22388-11 2,754.31 Interest on above item acc=ed as of decedent's death 4.48 3 lVEmbers 1st Investment Savings Acct. #22388-05 40,325.16 Interest on above item accrued as of decedent's death 58.11 4 lVEmbers 1st Regular Savings Acct. #22388-00 200.18 Interest on above item acc=ed as of decedent's death 0.33 5 Salaron Smith Banley Bank Deposit Program 2,991.31 6 First USA Bank Certificate of Deposit (with Salaron Smith Ban1ey) 5,000.00 7 Gl:'eeIM:lod Trust Certificate of D:posit (with Salaron Smith Ban1ey) 7,000.00 8 M&T Bank Certificate of Deposit #31003910481892 3,184.80 Interest on above item acc=ed as of decedent's death 54.11 9 lVEmbers 1st Certificate of Deposit, Acct. #22388-43 8,709.16 Interest on above item accrued as of decedent's death 34.80 10 lVEmbers 1st Certificate of D:posit, Acct. #22388-44 6,040.06 Interest on above item acc=ed as of decedent's death 23.66 11 lVEmbers 1st Certificate of D:posit, Acct. #22388-45 5,996.01 Interest on above item accmed as of decedent's death 23.67 12 lVEmbers 1st Certificate of Deposit, Acct. #22388-48 6,073.28 'Ibtal fran continuation naae (s) 39,615.07 TOTAL (Also enter on line 5, Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 128,287.50 7 CPA81 N1F ~Q90e Copyright Forms Software Only, 1997 Nelco, Inc. Estate of: Florentena M. Laird Page 2 21-01-0147 SCHEOOLE E -- cash, Bank Deposits and Miscellaneous Personal Prcperty Item No. Description 12 Interest on al:xJve item accrued as of decedent's death 13 ~rs 1st Certificate of Deposit, Acct. #22388-49 Interest on al:xJve item accrued as of decedent's death 14 Sears Savings Bank Certificate of Deposit (with Salaron Smith Barn.ey) Interest on al:xJve item accrued as of decedent's death 15 Net proceeds of sale of household goods and fumislriIJgs and miscellaneous item:; of personal property sold at public auction on 05/19/01 16 Net pr=eeds of sale of household goods, fUlllislriIJgs, tools, and miscellaneous item:; of personal property sold at public auction on March 31, 2001 17 Lawn Tractor - purchased by Gary M. Laird 18 washing Machine - sold at Bricker's Auction on 05/31/01 19 1995 G'/C Jinmy Sport utility Vehicle 20 Boardrocm, Inc. - refund on Botton Line subscription 21 Boardrocm, Inc. - refund on Tax Hotline subs=iption 22 Botanic Gardens - refund for returned merchandise 23 Botton Line Publications - refund on TaIDrraw subs=iption 24 Bright Life - refund for returned merchandise 25 Internal Revem1e Service - refund of federal incare tax for 2000 26 Internal Revem1e Service - Taxpayer Relief Refund 27 Erie Insurance - refund on hareowner's insurance 28 Kiplinger Washil1gt:on Eili.tors - refund on Kiplinger's Retirerrent Report subscription 29 Mellon Bank - refund of safe deposit box TOIAL. (carry forward to main schedule) . Value at Date of Death 19.29 6,034.66 23.64 3,000.00 126.28 2,822.00 4,415.50 3,700.00 70.00 10,800.00 81. 03 39.00 5.00 68.95 19.97 1,410.00 300.00 188.00 59.95 50.00 33,233.27 Estate of: Florentena M. laird Page 3 21-01-0147 SCHElXlLE E n Cash, Bank Deposits and Miscellaneous Personal Prcperty Item No. Des=iption Value at Date of Death 29 rental 30 Meredith Publications - refund of subscription to Family M:mey 16.97 31 Patriot News - refund on subscription 40.15 32 RE'",npr's Digest Publications - refund on rragazine subscription 5.25 33 Iang tenn care insurance policy, Arrerican Express Acct. #91002641046 4 004 - refund of premitnn 779.11 34 Iang tenn care insurance policy, Arrerican Express Acct. #91006691365 8 004 - refund of premitnn 35 U.S. News & World Report - refund on magazine subs=iption 36 visa Credit Gold - refund 516.86 22.96 0.50 37 Corporate Property Ass=iates 14 (REIT); 500 shares @ $10 per share; AmEx Acct. #0998-7278-7183-7-057 5,000.00 38 Limited Tax Credit Plus, II; AmEx Acct. #0998 7205 6799 4 036. Worthless per Arrerican Express statern2Ilt attached. 0.00 'IOlllli. (carry forward to main schedule) . . . . . . 6,381.80 '. REV-1510 EX. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florentena M. Laird SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 2~-0~-0~47 This schedule must be completed and filed jf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes, DESCRIPTION OF PROPERTY %OF EXCLUSION ITEM INCLUDE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S (IF TAXABLE VALUE RELATIONSHIP TO DECD & DATE OF TRANSFER. NO. ATTACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST APPLICABLE) ~ Transfer of tract of land in 3~,927.20 ~OO% 3,000.00 28,927.20 Warrington 'lbwnship, York Cbtmty, known as 1120 Alpine Road; tax parcel #49-000-0~-0~06.00-00000. See attached Deed dated 04/24/2000 fran decedent to her son, Gary M. Laird. Containing ~. 65 acres of land upon which the transferee bad previous 1 y constructed a residential dwelling which is the property of the transferee. TIle value of the land is based upon the assessed value as of the date of death as detennined by the York Cbtmty Tax Assessrrent Office in the aITOllllt of $30, ~20, nultiplied by the ccmron level ratio (CLR) factor of ~.06 established by the PA DepartllEI1t of Revenue for the applicable tiIre period. 2 Individual RetirellEI1t Account, 2,539.~8 1\rrerican Express Acct. #0~340460885-6-002; beneficiary is TIle Florentena Mae Laird Trust Dividend declared prior to 10.83 decedent's death 3 Individual RetirellEI1t Account - 74,956.52 J\rrerican Express Acct. #02250460885-6-002; beneficiary is TIle Florentena Mae Laird Trust Dividend declared prior to 660.81 decedent's death 4 Annuity, 1\rrerican Express Acct. 26,047.88 #93006654014-5-004; beneficiaries Total fran continuation oaqe(s) 58,066.00 TOTAL (Also enter on line 7, Recapitulation) $ 191,208.42 7 CPA01 NTF 10910 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. Estate of: Florentena M. Laird Page 2 21-01-0147 SCEECULE G -- Inter-Vivos Transfers and N:Jn-Prabate Property % Of rate of Ieath Deed's Value of Asset Interest Exclusion Taxable Value Item NO. Des=iption 4 are Rene Laird Magaro and Gaxy M. Laird, in equal shares 5 Annuity, American Express Acet. #93001966916-5-004; beneficiaries are Rene Laird Magaro and Gaxy M. Laird in equal shares 6 Annuity, American Express Acct. #93006654008-7-004; beneficiaries are Rene Laird Magaro and Gaxy M. Laird, in equal shares 7 Canada Life Annuity, Pol. #8722; joint and SUIVivor policy with pre-deceased spouse; benefits ceased at death of decedent. 33,805.19 24,260.81 0.00 'IOrnL. (Carry forward to main schedule) . . . . . . 58,066.00 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florentena M. Laird SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 2l-Ol-Ol47 Debts of decedent must be reDOrted on Schedule I. ITEM NO. A. FUNERAL EXPENSES: DESCRIPTION AMOUNT l Cocklin Funeral Hare 8,l60.68 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) See Schsdule attached Social Security Number(s)/EIN No. of Personal Representative(s) Street Address CitY State Zip 20,000.00 Year(s) Commission Paid: 2. 3. Attorney Fees Name: Mette, Evans & W:xxJside Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 30,000.00 0.00 4. Probate Fees 469.00 5. Accountant's Fees Name: Jones Ac=mting Services l60.00 6. Tax Return Preparer's Fees 0.00 See Schedule attached Total fran continuation page (s) n,5l0.79 TOTAL (Also enter on ]jne 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 70,300.47 7 CPA11 NTF 10911 Copyright Forms Software Only, 1997 Nelco, Inc. Estate of: Florentena M. Laird Item No. SCEECULE H, PARI' B -- Personal Representative's Ccmnissions 1 Des=iptian 10,000.00 Narre : Social security ntm1ber: Street address: City, State and Zip: Year ccmnissions paid: 2 Narre : Social security number: Street address: City, State and Zip: Year ccmnissians paid: Gary M. Laird 1120 Alpine Road Wellsville, PA 17365 2001 Rene laird Ma.garo 1000 Highfield Court Mechanicsburg, PA 17055 2001 'IOrnL. (<:any forward to main schedule) . . . . . . '. Page 2 21-01-0147 Arrount 10,000.00 20,000.00 Estate of: Florentena M. Laird Sa1ElXJLE H, PARI' B -- l\dministrative Cbsts Item No. Des=iption 7 Estimated accountant fees for preparation of 2001 personal incare tax returns 8 Om1berland Law Journal - legal notice 9 Carlisle Sentinel - legal notice 10 Net settlement expenses for sale of residence at 516 E. Locust Street 11 The Sentinel 1\gency - title search on real estate 12 Mr. Brown - sorting, llPITing and preparing personal property for public sale 'IOTI\L. (Crr:ry forward to main schedule) . . . . . . " Page 2 21-01-0147 Arrount 160.00 75.00 113.27 10,860.02 102.50 200.00 11,510.79 '. REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florentena M. Laird Include unreimbursed medical expenses. ITEM NO. SCHEDULE I DEBTS OF DECEDENT. MORTGAGE LIABILITIES, & LIENS FILE NUMBER DESCRIPTION 2l-0l-0l47 AMOUNT 32.96 39.00 la.OO 8.95 l2.74 365.00 l59.73 194.29 66.37 6.88 33.30 l27.20 302.00 l26.00 l Check #1l 78 written prior to death but did not clear decedent's checking account until after death 2 Check #1l 79 written prior to death but did not clear decedent's checking account until after death 3 Check #1l80 written prior to death but did not clear decedent's checkiIlg acct. until after death 4 Check #1l8l written prior to death but did not clear decedent's checking until after death 5 Check #1l82 written prior to death but did not clear decedent's checking ac=mt until after death 6 Warren, Reese & Gilson - dentist bill 7 Verizon - telephone 8 PP&L - electric 9 United Water - water lO O:::m::ast Cable - cable T.V. II AT&T - telephone l2 Borough of Mecbani.csburg - sewer l3 PA Dept. of Revenue - balance ~ on 2000 personal incare taxes l4 Erie Insurance - car insurance 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) l,484.42 Copyr\gh1 Forms Software Only, 1997 Nelco, Inc. REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Florentena M. Laird No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Gary M. Laird 1120 Alpine Road Wellsville, PA 17365 2 Rene Laird Magaro 1000 Highfield Cburt Mechan.i.cshrrg. PA 17055 3 The Florentena Mae Laird Trust Airerican Express Trust CaTpany, Trustee 4661 Trindle Road, Suite A Canp Hill, PA 17011 FILE NUMBER RELATiONSHIP TO DECEDENT Do Not List Trustee(s) Son Daughter " 21-01-0147 AMOUNT OR SHARE OF ESTATE 67,424.29 67,424.29 421,700.62 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEET II. NON-TAXABLE DiSTRIBUTIONS: A. SPOUSAL DISTRIBUTiONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None 7 CPA13 NTF 10913 TOTAL OF PART 11-- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 Copyright Forms Software Only, 1997 Nelco, Inc. (If more space is needed, insert additional sheets of the same size) ~~;~'i~.1Il: .-."., .,.-,: ---- ~'--' -~.~"'.-.' '~.,':;;~ ; ~, ..,.,j:_';l_:!~i.~:;";J:~,(;::.~"j;L,,. ,,:~' ~t:.; .'~' ,';","):... . '. ~ '..>:.::.~ . ...-~' "~, - " .: -,- ",-:,. '-, ,'-':: ..... LAST WILL AND TESTAMENT OF FLORENTENA MAE LAIRD I, FLORENTENA MAE LAIRD, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound mind and disposing memory, though I realize the uncertainty of this life, I have full confidence and trust in my Lord and Savior, Jesus Christ, in His death on the cross for my sins and in His shed blood as an Atonement for my Soul; and I know by faith that because of His sacrifice on the cross for me I have eternal life, do hereby make, publish and declare this to be my Last will and Testament, revoking any and all previous Wills and Codicils, and hereby will and dispose of all the property which I own at my death in the following manner: Article One Tanqible Personal Propertv ~l.l I bequeath all my tangible personal property, includin9-by way of illustration but not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects, exclusive of any such property used in a trade or business, to my husband, MARLIN MYERS LAIRD ("My '. I. I @' .,-'[,~- ','~'o1):f/ ""'" t,':~~"", '~... Husband"), if he survives me. If My Husband does not survive me, I bequeath such assets to my children living at my death to be divided among them in as nearly equal shares as they agree. In the event of irreconcilable disagreement among my children, they shall take alternate turns selecting individual items with my oldest child making the first selection. Any items not so selected shall be sold and the proceeds shall pass as a part of my residuary estate. !l1.2 To the extent practicable in the Executor's sole discretion, I bequeath any policies of insurance on such property to the beneficiary entitled to such property. !ll . 3 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid by the Executor as an administrative expense of my estate. Article Two Residue !l2.1 I devise and bequeath all the residue of my estate to the then serving trustee of "THE FLORENTENA MAE LAIRD REVOCABLE TRUST" created under Agreement dated the same date as this Will by myself, as Settlor, and myself, as Trustee, as the same may be further amended or restated from time to time, to be distributed in accordance with the terms of said trust agreement, or if said trust agreement is not in effect at the time of my death, in accordance Page 2 of 9 " r''''~_ r'" ". , (ft'. "-; with the terms specified therein on the date of this will or of its last publication by Codicil or otherwise. Article Three Appointment of Fiduciaries ~3.1 I appoint My Husband as Executor of this will. If he is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint IDS FINANCIAL SERVICES, INC., as .successor Executor. All references herein to the "Executor" shall. mean my originally appointed Executor or my successor Executor as the case may be. Article Four Powers of Fiduciaries ~4.1 No fiduciary under this Will shall be required to give bond or other security for .the faithful performance of the fiduciary's duties. ~4.2 Any such fiduciary shall have the following powers, in addition to those given by law: ~4.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; ~4.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; Page 3 of 9 '. ,,"f:,'::? e.:ti'~,-, "-oj.' ~4.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; ~4.2.4 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or deposi tory, or in book entry form or unregistered or in such other form as will pass by delivery; ~4.2.5 compromise, To engage in litigation arbitrate or abandon claims; and ~4.2.6 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; ~4. 2.7 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; ~4. 2.8 To join with My Husband or his personal representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring him or his estate to indemnify my estate against liability for the tax attributable to his income, and to consent, for federal gift tax purposes, to having gifts made by My Husband during my lifetime treated as having been made half by me; ~4.2.9 To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Section 2631 (a) of the --Internal Revenue Code (which statutory exemption is presently $1,000,000), to any property as to which I am the transferor, including any property transferred by me Page 4 of 9 ", L e~~ ~_... ._,," ","-".., during my lifetime as to which I did not make an allocation prior to my death; ~4.2.10 To disclaim any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and the beneficiaries thereof; and ~4.2.11 To file the appropriate election in accordance with Section 2056(b) (7) (B) (v) of the Internal Revenue Code to designate whatever portion of the assets composing my federal gross estate that the Executor, in the Executor's sole discretion, determines should qualify for the marital deduction. In making this determination, the Executor is directed to consider the present . and projected financial requirements of My Husband, the expected period of survivors~ip of My Husband and the assets that have passed to My Husband other than under the provisions of this Will. Article Five provision For Taxes ~5.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed of by Article Two of this Will, and all interest with respect to any such taxes shall be paid by the Executor.out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor, without reimbursement from Page 5 of 9 " .' ~<~. -.-.---....- or apportionment among the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest; provided, however, that no such taxes, penalties or interest shall be paid from the assets or any portion thereof which are elected to qualify for the federal estate tax marital deduction. Article six Provision for Debts and Expenses ~6.1 I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate, shall be paid from the principal of that portion of my estate disposed of by Article Two of this Will; provided, however, that no such debts or expenses shall be paid from the assets or any portion thereof elected to qualify for the federal estate tax marital deduction. Article Seven Miscellaneous Provisions ~7.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provision of subsequent law. ~7 . 2 If My Husband and I die under such circumstances that it i~impossible to determine which of us survived, it shall be conclusively presumed and this Will shall be construed as if My Husband had survived me. Page 6 of 9 f. I " #~~' "<.:;.:...-..: .'J,;;. ~,)';~ ,ec ~7.3 A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. An individual fiduciary shall be entitled to receive reasonable compensatio~ for such fiduciary's services hereunder. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ! t day ofi.iA'~"'.'"H,.L~"'"", ." 1994.. . t. ~ L~- ::""."~""'# C..,-~'C.r :.jbt....~ lz.(,~~:(SEAL) FLORENTENA MAE LAIRO Signed, sealed. published and declared by the above named FLORENTENA MAE LAIRD as and for her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. ...LJ,.A 1-u -' . of r; ~ ; /./1 ~--~- / Residing at ~ 41 ~% Residing at Page 7 of 9 " ,('~". ...- - \:~c"i , '.....,. 6~:;:: ""'-.' COMMONWEALTH OF PENNSYLVANIA COUNTY OF ,(U'77bY!!/I.",,/ SS. I, FLORENTENA MAE LAIRD, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last will and Testament; that I signed it willingsly, and that I signed it as my free and voluntary act for the purposes therein expressed. . , ,. _'" ;' j .-1-' /' .f ~-I.",_-r "',-,, /..-:.>1.1' ..2 _ / ~L.-""" .-; u: <"__7CG Florentena Mae Laird' Subscribed, sworn to and acknowledged before me by FLORENTENA MAE LAIRD, the Testatrix, and subscribed and sworn to this /tt: day of ~,,_J,~r , 1994. ~~- pNOtary Public My Commission Expires (SEAL) Notarial Se.1 .hftrwt A. Ernieo. Notary PubHc ~. DOUlIhin Counly.'" Commi..ion' 1 1_ Page B of 9 " ~f,~.. t~:;f; C;:':1- :^',.-.. :d/" COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~",k{hA P SS. We, je;:r;.~vfL'i-", I~o ,and ,i~UAr... r.!( ~..,h<> ,the / whose names are signed to the attached or foregoing witnesses, instrument, being first duly quali~ied according to law do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; tha~ each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by Je -m-<j .4: E,...", l u:> and gc< rjq,..", R Ern :",c:> this . /i-6.-day of ~i/~bo?" , 1994. Notary Public (SEAL) HBG1; First, Samuel; 10915 Page 9 of 9 " CODICIL TO LAST WILL AND TESTAMENT OF FLORENTENA MAE LAIRD I, FLORENTENA MAE LAmD, being of sound mind and disposing memory, realizing the uncertainty of this life, do hereby make, publish and declare this to be my Codicil amending my Last Will and Testament dated November 18, 1994, as follows: I. I hereby revoke the appointment of IDS FINANCIAL SERVICES, INC. as successor Executor in Paragraph 3.1 of my said Will and in its place and stead I appoint my two children, GARY M. LAIRD and RENE LAIRD MAGARO, as successor Executors under my said Will. II. In all other respects I hereby confirm and ratify my said Last Will and Testament dated November 18, 1994. -z;I. IN WITNESS WHEREOF, I have hereunder set my hand and seal this ~ 7' day of ~kb-.xk I' ,1997. v~7';-d'" _7;1~ ~d FLORENTENA MAE LAIRD Signed, sealed, published and declared by the above named FLORENTENA MAE LAmD as and for a Codicil to her last Will, in the presence of us and each of ., us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. rWWv-Jtt.JtdvV ~~_{}-JOO Q ~~ / Residing at -\,V1;)' r":L/)bl~, !Y, Residing at Glh\ '-f ~ / fA- Residing at ~.-1"~/.R - 2 - , COMMONWEALTH OF PENNSYLVANIA (' ..' COUNTY OF ;' \.(: ~ll/u .)} ss: We, FLORENTENA 1r(MX~ L . \JCr\(;ctl-;/C!'.' c', MAE j }.10 (c/ LAIRD, the testatrix, and and Jp f..b-e.y/f? Erh}c;C) / the witnesses, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as a Codicil to the testatrix's last Will; that the testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Codicil as a witness and that to the best of his or her knowledge the testatrix was at that time 18 years of age or older, of sound mind and under no constraint or undue influence. :(;iE~NA~ ~d G~(l~ vn'~ -}..Y--U\y()(' )~r- Witness ~_.> ~~/7 itness ~ita~ Subscribed, sworn to and acknowledged before me by FLORENTENA MAE LAIRD the testatrix and subscribed and sworn to before me by I',d., /~~: h(l~:r, .'i(,;,;. f;,,~/r/ and ,)e#ro,./l-Er-.,iGo , witnesses, this ..',.; day of .-.;:" --- ii' ~. , , 1997. ,/ . .{"-F"oj . T ~;./;." ( r: I I (_I, OJ! t." - ~,__, v . / :J k 'Ii-:; Notary Pub1ic My Commission Expires: (SEAL) 116Q83._1 - 3 - r I NOTARIAL SEAL MARGARET L. BOYD, Notary Public I ,Clfy of ~arn3burg. OaliPhln County L My Commission Explret: ~~I. 2000 " CODICIL TO LAST WlILL AND TEST AMENT OF FLORENTENA MAE LAIRD I, FLORENTENA MAE LAIRD, being of sound mind and disposing memory, realizing the uncertainty of this life, do hereby make, publish and declare this to be my Codicil amending my Last Will and Testament dated November 18, 1994. and Codicil dated September 24, 1997, as follows: 1. I hereby direct that my Executor shall review my files and records to find my records indicating any gifts that I have made to my son, GARY M. LAIRD, for purposes of assisting him in purchasing real estate and building a house thereon. It is my wish and direction that my Executor shall pay to my daughter, RENE LAIRD MAGARO, as a prioritized distribution out of my residuary estate, a sum equivalent to the amounts that my late husband and I have given to our son, GARY M. LAIRD, toward his said house and real estate. It is also my wish and direction that, after the prioritized payment to my said daughter, my Executor shall distribute the rest, residue and remainder of my estate to my two said children in equal shares, or to their issue, per stirpes, in the event either or both of my said children shall predecease me. II. In all other respects I hereby confirm and ratify my said Last Will and Testament and Codicil dated November 18, 1994 and September 24, 1997, respectively. ~l IN WITNESS WHEREOF, I have hereunder set my hand and seal this ",? 'I day of ("c""ll -', ,1999. ,~' "., _', -.0". f 1- J l' t;:. . ).. ,. 4" ~j' FLo~mNArill:~" i L Signed, sealed, published and declared by the above named FLORENTENA MAE LAIRD as and for a Codicil to her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing at ~A 1:/ /\-,~ ~VI.t PI! I~J <dr~. ~ {vr-T Residing at ~ Residing at - 2 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF Pa L.f"j .. t'\ I We, FLORENTENA MAE LAIRD, the testatrix, and $J:.{f,.;rh! G..; <..0 ~' and ~6n~ J~J , the witnesses, whose names : SS: gned to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as a Codicil to the testatrix's last Will; that the testatrix signed willingty and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the Codicil as a witness and that to the best of his or her knowledge the testator was at that time 18 years - of age or older, of sound mind and under no constraint or undue influence, ,A 0/ j]~ Witness ~. ~u- ~ Witness ~ - '-. /,.'. - . ~6R"E~;~~~~~-" 1r{ Subscribed, sworn to and acknowledged before me by FLORENTENA MAE LAIRD, the testatrix and subscribed and sworn to before ;jJbY Je-t+;-~....# Ern Ie 0 , ~ :J ~ and ~V11L&t J" & , witnesses, this .14'_' day f I ..,. 1999 0).., I. ~ "_t:........ , . I (SEAL) ~. 1 r;' . . (''-<0'' .,,{. " h:it--/-/ gotary Public I I. My Commission Expires: NOTARIAL SEAL JANICE L ALTHOFF, Notary Public Gettysburg Bora, Adams COllnty Mv Commission Expires Dec. 17. 2001 :197543 _1 - 3 - REVOCABLE TRUST AGREEMENT THE FLORENTENA MAE LAIRD REVOCABLE TRUST THIS AGREEMENT is made and entered into this /g~ day of November, J.994, by and between FLORENTENA MAE LAIRD, of Mechanicsburg, Cumberland County, Pennsylvania, as Settlor (the "Settlor"), and the said FLORENTENA MAE .LAIRD, as Trustee (the "Trustee") . WIT N E SSE T H: WHEREAS, the Settlor may be desirous in the future of placing the active management and control of certain property in the hands of the Trustee. NOW, THEREFORE, for and in consideration of their mutual covenants and promises, the Settlor and Trustee agree as follows: Article One Trust Assets ~J..J. The Settlor, or any other party or person, may from time to time make policies of insurance on the Settlor's life, individual retirement account benefits, and/or qualified or -J.- non-qualified retirement plan benefits payable to the Trustee, or may transfer assets to the Trustee, subject to the terms of this Agreement, by inter vivos grant or by Will. The trust assets shall include the proceeds of all insurance policies payable to the Trustee and all such other benefits or added assets (collectively the "Trust Assets"), which shall be held, administered, distributed and governed by the Trustee, IN TRUST NEVERTHELESS, in accordance with the provisions of this instrument and any amendments.hereto. Article Two Durinq the Settlor's Lifetime !l2.1 During the Settlor's lifetime, the Trustee shall have, hold, manage, invest and reinvest the Trust Assets, collect the income, and !l2.1.1 The Trustee shall payor apply the entire net income as the Settlor may from time to time direct in writing. The Trustee shall also pay to the Settlor such sums from or portions of the principal of the trust as the Settlor may from time to time request in writing delivered to the Trustee during the Settlor's lifetime. !l2.1. 2 The Trustee shall pay and use such portion or all of the income and principal of the Trust Assets as the Trustee, in the Trustee's sole discretion, shall deem necessary from time to time to provide for the proper maintenance, support. medical, hospital, nursing or nursing home care of the Settlor and of the Settlor's husband, MARLIN MYERS LAIRD (the "Settlor's Husband"). -2- Article Three TIDon the Settlor's Death !l3.1 Upon the death of the Settlor, the Trustee shall divide and distribute the Trust Assets as follows: !l3.1.1 If the Settlor's Husband survives the Settlor, the Trustee shall retain in trust an amount equal to the value of the Trust Assets (determined on the basis of the values finally determined for federal estate tax purposes), reduced by an amount, if any, needed to increase the Settlor's taxable estate so that the federal estate tax as finally determined (excluding any supplemental federal estate tax imposed by Section 4980A(d) of the Internal Revenue Code), will equal the Settlor's unified credit and the state death tax credit (to the extent that the use of said credit does not result in an increase in the state death taxes otherwise payable) available against such tax, assuming that an election were made to qualify all qualified terminable interest property, other than the trust provided for under Article Five of this Agreement, for the federal estate tax marital deduction whether or not such election is actually made. This trust may be composed of cash, or partly of cash and partly of property in kind, shall be funded only with property which qualifies for the federal estate tax marital deduction in the Settlor's estate, valued at the date of distribution, and which, to the extent other property is available, shall not include property for which a foreign death tax credit is available. The Executor of the Settlor's estate shall have the right to elect on the federal estate tax return prepared on behalf of the Settlor's estate to have a portion or all of the property distributed pursuant to this !l3.1.1 treated as qualified terminable interest property in order to qualify such portion or all of the property for the marital deduction for federal estate tax purposes, which election shall be binding and conclusive upon the Trustee. If the Settlor's Executor elects to have a portion or all of such assets so qualify, such -3- elected assets may, at the discretion of the Trustee and so long as the election to qualify such assets for the federal estate tax marital deduction is not jeopardized, be held and administered by the Trustee as a separate trust estate with the balance, if any, of the assets which are governed by this ~3.1.1 also held and administered as a separate trust estate or may be held and maintained by the Trustee with the non-elected assets as one trust estate. In either case, any such trust or trusts shall be held, administered and disposed of in accordance with the provisions of Article Four hereof (the "Marital Trust"). ~3.1.2 The Trustee shall retain in trust such of the Trust Assets as shall not have been retained pursuant to the preceding ~3.1.1, to be held, administered and disposed of in accordance with the provisions of Article Five hereof (the "Unified Credit Trust") . Article Four Marital Trust !l4.1 The Trustee shall have, hold, manage, invest and reinvest the assets of the Marital Trust, collect the income and ~4.1.1 The Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of the Settlor's Husband. !l4.1.2 The Trustee may also distribute to or for the benefit of the Settlor's Husband so much of the principal of the trust property as the Trustee, in the Trustee's sole discretion, shall from time to time deem necessary or proper for the health, maintenance and support of the Settlor's Husband in his accustomed manner of living, taking into account other available funds, including his individual assets. -4 - ~4.1.3 Upon the death of the Settlor's Husband, the Trustee shall pay any accrued or undistributed net income to the personal representative of the Settlor's Husband. In addition, the Trustee shall also pay to the Settlor's Husband's personal representative or directly to the taxing authority, such amount, if any, from the principal of the trust property, as his personal representative certifies as being the additional amount of estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature, and all interest and penalties with respect to any such taxes, attributable to the inclusion of the value of this trust in the Settlor's Husband's estate for such tax purposes. The Trustee shall thereafter divide the balance of the accumulated income and principal of the Trust into as many shares as there are children of the Settlor, either, then-living or survived by issue then-living, with the issue of a deceased child of Settlor entitled to the share of their parent per stirpes. Trustee shall continue to hold said shares in trust and-shall make the following distributions to Settlor's children from their trust shares: One-Third (1/3) of the trust property shall be distributed as soon after the deaths of Settlor's and her Husband as is convenient for the Executor ("initial distribution"); One- Third (1/3) of the trust property shall be distributed three (3) years after the initial distribution; and the final One-Third (1/3) of the trust property shall be distributed six (6) years after the initial distribution; provided, however, that if any child has predeceased the Settlor or the Settlor's Husband, then that child's share shall be distributed to that child's issue, per stirpes, with any share allocable to a beneficiary then under the age of twenty-one (21) years being held in continued trust for the benefit of such beneficiary in accordance with the provisions of Article Six hereof (the "Issue's Trust"). ~4.1.4 Should Settlor's children predecease the Settlor's Husband, and leave no issue, the trust property shall be distributed as follows: -5- 1. One Third (1/3) of the trust property shall be distributed to ST. MARK'S EVANGELICAL LUTHERAN CHURCH, 117 W. Keller Street, Mechanicsburg, Pennsylvania. 2. One Third (1/3) of the trust property shall be distributed to NEW HOPE MINISTRIES, 15 State Road, Mechanicsburg, Pennsylvania; and 3. One Third (1/3) of the trust property shall be distributed equally between RICHARD D. MAGARO and the AMERICAN RED CROSS, PENNSYLVANIA CAPITAL REGION CHAPTER, 1804 North 6th Street, Harrisburg, ("American Red Cross"). If RICHARD D. MAGARO predeceases the.Settlor's Husband, the AMERICAN RED CROSS. will receive his share of the property. Provided further, if Settlor's son, GARY LAIRD, shall be survived by a - wife who is living at the effective date of the gift under this paragraph, said surviving spouse shall be entitled to share equally with RICHARD D. MAGARO, and the said RED CROSS in the gift under this paragraph. Article Five Unified Credit Trust ~5.1 The Trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and ~5.1.1 During the life of the Settlor's Husband, if he shall survive her, the Trustee shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, -6- to or for the benefit of the Settlor's Husband. ~5.1.2 The Trustee may also distribute to or for the benefit of the Settlor's Husband so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for the health, maintenance and support of the Settlor's Husband in his accustomed manner of living, taking into account other available funds, including his individual assets; provided, however, that no such distribution shall be made until all assets held in trust under Article Four of this Trust are first expended or exhausted. ~5.1.3 Upon the death of the survivor of the Settlor and the Settlor's Husband; the Trustee shall thereafter divide the balance of the accumulated income and principal of the Trust into as many shares as there are children of the Settlor, either then-living or survived by issue then-living, with the issue of a deceased child of Settlor entitled to the share of their parent per stirpes. Trustee shall continue to hold said shares in trust and shall make the following distributions to Settlor's children from their trust shares: One-Third (1/3) of the trvst property shall be distributed as soon after the death of the survivor of the Settlor and the Settlor's Husband, as is convenient for the Executor ("initial distribution"); One-Third (1/3) of the trust property shall be distributed three (3) years after the initial distribution; and the final One-Third (1/3) of the trust property shall be distributed six (6) years after the initial distribution; provided, however, that if any child has predeceased the Settlor or the Settlor's Husband, then that child's share shall be distributed to that child's issue, per stirpes, with any share allocable to a beneficiary then under the age of twenty-one (21) years being held in continued trust for the benefit of such beneficiary in accordance with the provisions of Article Six hereof (the "Issue's Trust"). -7- gs.1.4 Should Settlor's Children predecease the survivor of the Settlor and the Settlor's Husband, and leave no issue, the trust property shall be distributed as follows: 1. One Third (1/3) of the trust property shall be distributed to ST. MARK'S EVANGELICAL LUTHERAN CHURCH, 117 W. Keller Street, Mechanicsburg, Pennsylvania. 2. One Third (1/3) of the trust property shall be distributed to NEW HOPE MINISTRIES, 15 State Road, Mechanicsburg, Pennsylvania; and 3. One Third (1/3) of the trust property shall be distributed equally between RICHARD D. MAGARO, and the AMERICAN RED CROSS, PENNSYLVANIA CAPITAL REGION CHAPTER, 1B04 North 6th Street, Harrisburg - ("American Red Cross"). If RICHARD D. MAGARO predeceases Settlor and the Settlor's Husband, the AMERICAN RED CROSS will receive his share of the property. Provided further, if Settlor's son, GARY LAIRD, shall be survived by a wife who is living at the effective date of the gift under this paragraph, said surviving spouse shall be entitled to share equally with RICHARD D. MAGARO, and the said RED CROSS in the gift under this paragraph. Article Six Issue's Trust -B- ~6.1 The Trustee shall have, hold, manage, invest and reinvest the assets of the Issue's Trust, collect the income and !i6.1.1 While the beneficiary of the Issue's Trust (the "Beneficiary") is under twenty-one (21) years of age, the Trustee shall apply to or for the benefit of the Beneficiary so much of the net income and, if the net income is insufficient, so much of the principal of the Issue's Trust as the Trustee shall from time to time deem necessary or proper for the Beneficiary's health, maintenance, support and complete education, including preparatory, college and graduate education, and professional, vocational or technical training, taking into account other available funds, including the Beneficiary's assets. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. !i6 .1. 2 After the Beneficiary attains twenty-one (21) years of age, the Beneficiary may-withdraw any or all of the principal of the Issue's Trust. !i6 .1.3 If the Beneficiary dies before complete termination of the Issue's Trust, the Trustee shall distribute the property then held in trust to such person or persons in such proportions and under such terms, trusts and conditions as the Beneficiary shall appoint by specific reference to this general power of appointment in the Beneficiary's last Will. Any assets not so appointed shall be distributed to the Beneficiary's issue then living, per stirpes, or if none, to the issue then living of the parent of the Beneficiary who was a descendant of the Set tlor, per stirpes, or if none, to the Settlor's issue then living, per stirpes; provided, however, that if any such issue entitled to a distribution shall not then have attained the age of twenty-one (21) years, each such issue's share shall be retained by the Trustee and held, administered and disposed of in accordance with this Article. -9- Article Seven Appointment of Fiduciaries !!i7.:J. Upon the death, resignation or incapacity of the Trustee hereunder as certified in writing by the Settlor's then personal attending physician, the Settlor appoints the Settlor's Husband, MARLIN MYERS LAIRD, and IDS Financial Services, Inc., as successor Co-Trustees. If Settlor's Husband shall fail or cease to act for any reason, IPS FINANCIAL SERVICES, INC. is appointed as sole successor Trustee. If IDS FINANCIAL SERVICES, INC. shall fail or cease to act for any reason, the Settlor's oldest then-living issue, willing and able to act from time to time is appointed as successor Trustee. Article Eiqht Powers of Fiduciaries !!i8.1 No fiduciary under this Agreement shall be required to give bond or other security for the faithful performance of the fiduciary's duties. !!i8.2 Any such fiduciary shall have the following powers, in addition to those given by law: !!i8.2.1 To invest in, accept and retain any real or personal property, including stock of a corporate fiduciary or its holding company, without restriction to legal investments; provided, however, if any property that forms a part of the principal of the trust (s) established by Article Four of this Agreement is unproductive, the Settlor's -10- Husband may at any time and from time to time by a written notice require the Trustee of said trust (s) holding such unproductive property either to make any or all of such property productive or to convert such property within a reasonable time after the Trustee receives such notice; ~8.2.2 To sell, exchange, partition or lease for any period of time any real or personal property and to give options therefor for cash or credit, with or without security; ~8.2.3 To borrow money from any person including any fiduciary acting hereunder, and to mortgage or pledge any real or personal property; ~8.2.4 To hold shares of stock or 'other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; ~8.2.5 To make distributions in cash, or in kind at current values, or partly in each, allocating specific assets to particular distributees on a non-pro rata basis, and for such pvrposes to make reasonable determinations of current values; ~8. 2.6 To terminate, following the death of the Settlor's Husband any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether -11- vested or contingent, without notice to them and without the necessity of filing an account in any court; ~8.2.7 If the Settlor's Executor does not make an election pursuant to Internal Revenue Code Section 2056(b} (7) (B) (v) with respect to all of the assets held in trust under Article Four hereof, the trust estate thereunder may be divided into separate trusts pursuant to the terms of the election and such division shall be based upon the fair market value of the assets comprising the trust at the time of the division; ~8.2.8 To allocate between the trusts established by Articles Four and Five of this Agreement any property that is not includible in the Settlor's estate for administration purposes, but which is paid directly to the Trustee and is not otherwise designated. for a specific trust, in such shares as the Trustee deems appropriate; provided, however, any portion of such property that does not form a pare of the Settlor's gross estate for federal estate tax purposes shall be allocated to the trust established by Article Five of. this Agreement and shall not be used for the payment of death taxes, debts or administration expenses; ~8.2.9 To execute any agreement relating to the disposition or redemption of any business interest that may be a part of the trust estate, whether the same involves a proprietary interest, a partnership interest or stock in a closely held corporation; ~8.2.10 To operate or arrange for the operation of any business interest held hereunder, and to join or become a party to, or to oppose, any reorganization, readjustment, foreclosure, merger, voting trust, dissolution, consolidation or exchange relating to any such business interest; ~8. 2 .1l To engage in litigation and compromise, arbitrate or abandon claims; -12- ~8.2.12 To determine the apportionment of receipts and expenses, including extraordinary cash dividends, stock dividends, capital-gain dividends of regulated investment companies and proceeds and expenses of the sale of unproductive real estate, between income and principal, such apportionment to be made so as to balance fairly the interests of any income beneficiary and the remaindermen; ~8.2.13 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payment of such taxes, without obligation to adjust the distributive share of income or principal of any person thereby affected; !i8.2.14 To merge, after the deat.h of the Settlor, any trust created ,hereunder with any other trust or trusts created by the Settlor or the Settlor's Husband, under will or deed, if the terms of any such trust are then substantially similar and are held for the-primary benefit of the same persons, and if such merger shall not cause any adverse estate, income or generation skipping transfer tax consequences; and !iB.2.15 The Settlor's Executor is authorized to allocate any of the Settlor's exemption from federal generation skipping transfer tax under !i2631 of the Code to any property as to which the Settlor is the deemed transferor under ~2652 (al of the Code, regardless of whether or not the property with respect to which an election or allocation is made is part of the Settlor's probate estate. Any such election or allocation shall be binding upon the Trustee and any beneficiary of any trust created hereunder. The Trustee is authorized to divide any trust created hereunder into two or more separate trusts if such separation, in the discretion of the Trustee, is advantageous to such trust and the beneficiaries of such trust for the purposes of application of the federal generation skipping transfer tax; provided, however, that such separated trusts shall be held, administered and disposed of in accordance -13- with the terms hereunder as identical trusts in all other respects. Article Nine Business Interests !l9.1 In the event any business interest should be a Trust Asset, whether the same involves a proprietary interest, a partnership interest or stock in a closely-held corporation, either wholly owned, controlled by the Trustee or owned in substantial part by the Trustee, the Trustee is authorized, subject to the terms of any agreement which the Settlor. or the Trustee may have made for the sale of such interest, to continue said business until such time as the Trustee shall deem it advisable to sell, liquidate or distribute the same in kind. With respect to any sale or exchange of the stock of any such business interest and in the absence of any such agreement entered into by the Settlor or the Trustee, the Trustee is directed to consider and determine the appropriateness of a sale or redemption of such stock in accordance with Section 303 of the Internal Revenue Code to the business entity and a possible deferral of federal estate tax payments under Section 6166 of the Internal Revenue Code. It is the Settlor's desire that, to the extent possible, any such business interest be continued or disposed of only in an orderly manner so as to maximize the proceeds of any disposition. If an election under the foregoing provisions will effect such desire, the Trustee is encouraged to pursue such election if it deems such election also -14 - to be in the best interests of the trust(sl created hereunder and the beneficiaries thereof. The Trustee shall have all rights and powers in connection with such business as an owner thereof, including specifically the power at any time and from time to time to operate or to join in the operation of the same as a going concern, to form or to reform a general or limited partnership, to incorporate or to reincorporate and to liquidate or to sell the same or any part thereof as the Trustee deems advisable for the best interests of the trust(sl created hereunder and the beneficiaries thereof without the necessity of any order of court and without any liability for loss resulting from the operation of said business, except when such loss is the result of gross negligence or traud on the part of the Trustee. Article Ten Duties and Riahts with Respect to Policies HO.1 The Settlor and the Trustee shall have the following duties and rights with respect to all insurance policies payable to the Trustee (the "Policies"): ~10.1.1 The Trustee shall not be obligated to pay any premiums or assessments on any of the Policies and shall be under no obligation with respect to the Policies, except for safekeeping during the Settlor's lifetime and to the extent otherwise expressly agreed to herein. ~10 .1.2 With respect to any of the Policies, the Settlor reserves to herself, during her ownership of said Policies and during her lifetime, all rights, payments, -15- dividends. surrender values and benefits of any kind which may accrue on account of any of the Policies. and the right at any time to assign, pledge or use said Policies, or any of them, or to change the beneficiary thereof to borrow money thereon, or for any purpose, without the consent, approval or joinder of the Trustee or any beneficiary hereunder. It is the intent of the Settlor, with regard to said Policies, that this instrument shall be operative only with respect to the proceeds of such of the Policies as may be due and payable to the Trustee at the time of the death of the Settlor or thereafter, after deduction of all charges against the policies by reason of advances, loans, premiums, or otherwise; and the receipt of the Trustee for such proceeds shall release the insurance companies from liability on the Policies. ~10.1.3 The Settlor agrees and directs that, upon her death, the proceeds of all Policies which are then subject to the terms of this instrument shall be paid in accordance witl'i the directions then set forth in said Policies or the beneficiary designations then attached thereto. If the proceeds of said Policies are payable to the Trustee, the Trustee may institute any proceeding at law or in equity in order to enforce the payment thereof, and may do and perform any and all other acts and things which may be necessary, for the purpose of collecting any sums which may be due and payable under the terms of said Policies; it being distinctly understood, however, that the Trustee shall not, except at its option, enter into or maintain any litigation to enforce the payment of said Policies until it shall have been guaranteed indemnification by one or more of the beneficiaries of this instrument to its satisfaction against all expenses and liabilities to which it may, in its judgment, be subjected by any such action. The Trustee is authorized to compromise and adjust claims arising out of the Policies, or any of them, upon such terms and conditions as it may deem just, and the decision of the Trustee shall be binding and conclusive upon all parties interested therein. -16- " Article Eleven provision For Taxes. Debts and Exoenses ~11.1 The Trustee may pay any of the Settlor's legally enforceable debts, any expenses of her last illness, funeral, burial and administrative expenses of her estate and estate taxes, inheri tance taxes, transfer taxes and other taxes of a similar nature payable by reason of the Settlor's death to any government or subdivision thereof upon or with respect to any property subject to any such tax, and any penalties thereon, .or any portion thereof, in the Trustee's sole discretion, without ~eimbursement, out of the principal of that portion of Trust Assets disposed of by Article Five hereof. Article Twelve Revocabi 1 it-"y !!i12.1 The Settlor may, by instrument in writing delivered to the Trustee, modify, alter or revoke this instrument in whole or in part; provided, however, that the duties, powers, compensation and liability of the Trustee shall not be changed without the written consent of the Trustee. Article Thirteen Miscellaneous provisions !!i 13 . 1 As used in this Agreement, the term "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as -17- " amended from time to time, or the corresponding provision of subsequent law. !l13.2 If the Settlor's Husband and the Settlor die under such circumstances that it is impossible to determine which survived, it shall be conclusively presumed and this Agreement shall be construed as if the Settlor's Husband had survived the Settlor. !l13 .3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created hereunder, if such distribution may be made in whole or in part to a person who is then a Trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other trustee for the purpose of indirectly exercising a power prohibited hereunder. !l13.4 Whenever the Trustee is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-one (21) years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability -18- " that would make distribution directly to such beneficiary inappropriate (as determined in the Trustee's sole discretion exercised in good faith), the Trustee may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the Trustee (including the Trustee), under any applicable Uniform Transfers to Minors Act or .Uniform Gifts to Minors Act, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see- to the application of such property. This provision shall not in any way operate to suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. !l13.5 Except as otherwise may be provided in this Agreement, during the continuance of any of the trusts created hereunder and thereafter until the property is distributed to and received by any beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subj ect to or liable for any contracts, debts. engagements, liabil i ties or torts of such beneficiary now or hereafter made, contracted, incurred or committed, but shall be -19- " absolutely free from the same, and such beneficiary shall have no power to sell, assign or encumber all or any part of the principal sums or such beneficiary's interest therein, respectively, or the income thereof, or to anticipate the income. lil3 .6 A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction. An individual fiduciary shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. li13.7 Notwithstanding any other provision of this Agreement, upon the expiration of twenty-one (21) years after the death of the last survivor of the Settlor's Husband and issue living at the Settlor's death, the trusts created hereunder shall forthwith terminate and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. -20- " S13.8 This instrument and any trust created hereunder shall be governed by the laws of Pennsylvania and shall have its situs in Cumberland County, Pennsylvania. IN WITNESS WHEREOF, the Settlor and the Trustee have hereunto affixed their hands and seals and/or caused this instrument to be duly executed on the date and year first written above. WITNESS: SETTLOR: -r-- ,,- .' .,L j" .-:::, )-7-:'. I ~._~?'" ~'L,;F -,'~'~ -, . '1~7.j;_ Florentena Mae Laird .-/ ,.,.-1" (SEAL) '}':"\:( _ TRUSTEE: /' /:....... . ..~ ,-J~' l ~. ",---j.;..... ./'-' -: J";c:. ,,,.,-(--:L,,.- Florent;na Mae Laird (SEAL) -21- THE FLORENTENA MAE LAIRD REVOCABLE TRUST SCHEDULE A WITNESS: SETTLOR: Florentena Mae Laird TRUSTEE: Florentena Mae Laird -22- ,< (SEAL) (SEAL) " COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~_/",4H/ ) ) ) On this /'~~ay of ~~~~~ 1994, before me, a notary public, personally appeared FLORENTENA MAE LAIRD, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that such person executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and 'official seal. Commission expires: --- .J<Ifr<1tA.Ern....~~ .~~.._ I)ouphIn eoumv. , ~_ ....~.. '0 ,9llIl I IIIW totnmlllion HBG'; First. Samuel; 10981 -23- R~V.48.s ex+ (1.921 ~; SAFE DEPOSIT BOX INVENTORY " COMMONWEALTH OF peNNSYlVANIA OEPARTMENT OF IlEVENUE INNp.nANC~ T/l.X OI'i'ISIOH OEl"T.2B0601 HARIUsaURG, PA 17128-0601 Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE fiLE NUM&ER SOCIAL SECURITY OR DEATH CERTIfiCATE NUMBER 21 21-01-0147 166-12-7886 DECEOE~T'S NAMEJLAST, fIRST, MIDDLEI L~ird, Florentena Mae ADDRESS OF DECEDENT lSTREET) {CITYI 516 East Locust Street Mechanicsburg NAME AND ADDRESS Of PERSON REQUESTING THE OPENING OF THE SAfE DEPOSIT &OX (NAMEI DATE OF DEATH 1/23/2001 Tp.ffrey A. Ernico. 3401 North Front Street (STREET ADDRESS} Harrisburl:! (CITY) NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON IS I PRESENT AT THE &OX OPENING a. (NAME) \RELATICNSHIPI Gary M. Laird Executor (STREET ADDRESSI lellY) 1120 Alpine Road Wellsville b. (NAMEJ (REU\TlONSHIPI lSTRfEl ADDRESS) (CITYI c. (NAMEI {RElATIONSHIp} (STREET ADDRESS) (CITYI NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSlf BOX IS LOCATED (NAME\ Mellon Bank ISTRfET ADDReSS) (STATE) PA PA (STATE) (STATE) PA (STATE} (STATE) (ZIP CODE) 17055 17110 IZIPCODE) (ZIP CODE) 17365 lZIPCODEj (ZIP CODE' Main & Market Streets . NAME OF PERSON MAKING LAST ENTRY Florentena Laird DATE OF CONTRACT TO RENT BOX {CITYI Mechanicsburg DATE AND TIME OF LAST ENTRY 9/14/00 TITLE UNDER WHICH &OX IS REGISTERED Marlin M. Laird & Florentena M. Laird *Marlin Laird is predeceased spouse b. (NAME' NUM&ER Of BOX 12/20/94 1228 NAME AND ADDRESS OF PERSONISI HAVING ACCESS TO &OX G. {NAME) Florentena M, Laird (STREET ADDRESS) ISTREET ADDRESSI 516 East Locust Street {CITY] (STATE] (ZIP CODEI (CITY) Mechanicsbur PA 17055 NAME AND TITLE OF EMPLOYE fAKING THE INVENTORY Jeffrey A. Ernico, Attorney WAS A WILL IN THE BOX? DYES ~NO If yes, G. Date of will: b. Name Qnd address of personal rep"esen1uti"., if named in the will (NAME) Garv M. Laird (STREET ADDRESS) 1120 Alpine Road c. Name and address of attorney, if any (NAME) Rene Laird Magaro lSTREFT AonRF551 ICITY) Wellsville l("tTV' (STA.TE) PA (STATE] (ZIP CODE) 17055 (ZIP CODE) (STATEI IZIP CODEI PA 17365 '(TilT!'\ " Page / of I SAFE DEPOSIT BOX INVENTORY INSTRUCTIONS (1) Cash: Report total only, (2) Sto(;ks: list in detoH every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by nome of company, c:ertificate number, date of certificate, nome in which stock is registered, and number of shores and doss of stock. (3) Obligations of U. S. Government: Number o.f items, date o.f issue, face value, names in whkh regis1ered and type of ownership, i,e., jointly held, payable an death, etc. (4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name o.f depositor, number of book, last dote appearing in book, name of bank and branch, and balance, (6) Jewelry, Coins, Stamps, Manusc.ripts, ete: list and describe os Fully os possible. (7) Deeds, Mortgages, Cunent Insurance Policies or other e"idences of indebtedness: List and describe as fully as possible. (8) All other contents. ITEM DESCRIPTION .c,)i';1.L-r 'yo? PRINT TiTlE I CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COP CORRECT AND COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF. SAFE DEP SIGNA TURE SIGN PRINT NAME ,r A. L U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 'nFHA 2.0FmHA 3.0CONV. UN1NS. 4-oVA S.f!lCONV.INS. , I" 17902011 SETTLEMENT STATEMENT 01269 8. MuR, GAGE IN, CASO NUMoo"' c. NO'o: This form is furnished 10 give you a statement of actual settlement costs. Amounts paw to and by the settlement agent are shown. Items marked 7POCr went paid outside the chwng; they are shown hem for ;nformstiOflsl purposes and ere not included in the latals. u ... (Olaei.p(<W12U1111l u. NIVl'.o;AN..... , <;. NA..,r;;;AN , . NI'\M<;AN ~l..cNul:tC Jeffrey B. Smilh and Estate- of Florentena M. La1rd Chase Manhattan Mortgage Corp. Andrea S. Smith 100 Granite Drive MedIa, Fll\ 19063 G. PROPERTY LOCATION: H. SETTLEMeNT AGENT; 25-1878915 I. SETTLEMENT DATE; 516 East Locust Street Keystone Land Transfer, Lid. Mechanicsburg. PA 11055 July 20, 2001 Cumbelland CO\.lnty, Pennsylvania pu..ce OF SETILEMENT 3425 Markel Street Camp Hilt, PA 17011 ,. , v' 100. GROSS AMOUNT UE R M ORR E , 40. R S AM UN DUt:_ IU St:LLt:tt: on , eSl-'l1ee 401. 00 , " rice ersOfl ersona ropery . emen arges 0 orrower oe '.OJ 'os en s For Items " y It erlfla ence uusmens '" .ms " y It enna ence ~: , own exe, ~ 'y own axes :-<<> aun y exe, oony axes ,.. ex ex ewer e se 409. ewe, euss 120 GROSSAMOUNTDUEFROMBORROWER 161,306.37 420. GROSS AMOUNT DUE TO SELLER 157.022.04 200. A~UNI;:; PAID B 0 IN HALF 0 0 ROW R: 500. D TI NS IN AM UN D l , spasl or earnes money ,"u xeess PO" ee n5 one nnClpa aun 0 ew oan 5 e ""'" arges ee, e '" 9 Qan s ensu Jec 15 ng oan s ensu Jec 0 .yo 0 '" Of age .yo 0 '" ",e epasl IS .as procee s I;':u~. ;:;l! er s'" 0" -~ 509. '" Slsance 'US entsJ-Orllems npal y . e, AlJJusunems /"'01' m, npal y ." ,y owo axes 'y own axes 0 cuny axes oun am 0 ex ex iit. 220. TOTAL PAlO aVIFOR BORROWER 154,225.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 12.010.44 , : rcss uo ue ,om orrower me .., ue 0 e e' ne~ ." uo a, y ort:lorrower "' e.. e ue ons u. e e, ne 303. CASH ( X FROM) ( TO) BORROWER 7,081.37 603. CASH ( X TO) ( fROM) SELLER 145.011.60 '''"- -" Th. ""de"'9ned he"by ''',,'''wledge 'e'~pt 01. ""mple~d ""or o' p.ges 1&2 o, ~'" sta~ment. aoy "ta"'menls~a;::~ ~;,(~~ ~~.~ OMB NO 2502..Q285 ....:-.. 00. TOTAL COMMISSI N Based on Prlce IVISlOn 0 ommlsSJon me as 0 WS: y oaa O(l'\(TUSSlon al a e ernen 7U~ .l1ansac on as 8DD.ITE:MS PAYABLE I ~NE can rlglna on ae Oil.n Iscoun ee NWt l AN , , e en e S spe on ee age ns. Pl'. ee ump on ee ~ ax eNI e ee acumen repara 011 & fmmea on- m a er- eo an L SETTLEMENT CHARGES $ @ % 4.500.00 "~ " e . n . ep en r e re I e r .n .. '" '" n. n " """ ge or a eN. a eN. -~ 900.IT MS R aUIREO Y L NOER T BE AID IN ADVANC 901.1nlerestFrom 07/20/01 to 08101101 @ $ 29.340000lday ( 12 days: r 9 ga nsurance r IUffi or 0 a Ian uaran y nc. aza nsuranca remlum or years %) 1.00 .RES R E Efl IT 10 1. Hazard Insurance . or gage nsurance ei:\:;ilY awn axes . auny axes . 00 ax WliH LEN R 3. ~ gregaa tUS en 1100. ITLE CHARGES 1101. Setllement or Closing Fee to sac or j e ear tTIlli. iUe Examination h";n;r lensurance Inar cumen repara on o ry ees omeys eas mcu esa ovele nurn ars; I e nsurance Iru: usa ova I em nurn ef. n orsernen en ars verage woers overage lng r con e r vernlg months monIFii moo moo , _1M man moo , moo $ 4.42 par month per man per moo P8f man ~ ---n4.99 per mon1h per man per moo per mon eys ne n fanser. o,c eys e an ranse, eys i:t an "mse, I''''. 1200. GOVERNMENT RECOt(OING AND TRANSFER HAR ES 1201. Recording Fees: Deed $ 25.SO;Mortgage $ ~51.50; \':1 ouny a amps ee . . ; 0 age e amps; evenue mps . . ; c ge ~ 1300. ADOITI NAL S TTL 13Q1. SUNey es nspec:llon 1JOJ. ax ~eweri~eruseT.ruly. apt NT r,.;HARGt:S to Releases $ o ewers es on 0 arry a ax ac anlcs urg oroug ec , P.t\lDfl'lCla.! ........... FUNOSAT """"'"' '"'.~ 14110. TAL SE M N r I,.;HARGES (Enter on Lmes 1Q~-;S-ill,tion J and 502, Section K) 4,264.33 aYSlgOillgpag'lolltllSlla1"l18nl.lh.-Ilg<I;I_iId<IIOwIedg'l'1I<:lIfPIalal;Omp..clld~alpag'2Q/llusl'WOpage~ Il. I ~ >&~ k!~!f. SetUement Agent Certified to b6 a true copy. " -, PAlO~FtOM "'''"' ,""".., """""" 352.08 3.26 77.00 ~ ---r.51o.44 (01288/012611,\9} FEB-27-01 02:39 PM AMERICAN EXPRESS FIN ADV ~~B-27-2001 rUE 12:55 PM . Financial Advisors IDS U,E INSUIlANCl! COMPANY A11I!R1CAH I!XPRESS FUNPS AIIIiRlCAN EXPRI!SS CERTlFlCATI COMPANY AMERICAN EXPN;SS B~CKeIl"CE 7DIOG AX1' I'In.nclal Conlet Mln_"s, MN SS.74 February 27.2001 JOHN A BENKOVICH JR WESTWOOD CENTER SUITE A 4661 TRlNDLEROAD CAMP HJU.,PA 17011-5603 Dear JOHN A DENKOVlCH JR: 7177616282 FAX NO, TIt1nk you fur your ,"cc;nt inquiry r.~.rding FlORllNTEN AM LAlPJ)', accounts. Th..,. arc tho values <>fib. "'counts as o!01/23fl.OOI. Mutual Funds ::x:.e.f\ I(2..f\ ~.Ilo1 Number 013404608856002 022S0460885 6002 04250460885 4002 Annuities. Post 1!)85 ~ 9300 1966916 5 004 93006654008 7 004 93006654014 5 004 LiCe Insurance ~ 90902495318 6004 9090'..495322 8004 9O!lO2495323 6 004 90904123990 8 004 90900985135 4 004 L l'C Premium Return Accnunr N 1l11!hk.t 91002641046 4 004 9 100669 l365 8 004 1MA Al.:col,lnt Number 00012485769 9 021 ToW V.lu" 52550.01 $75611.33 $61330.17 TOIJllValoe $33605.19 $24260.81 $26047.88 Total Vatut $60270.82 $20076.94 520076.94 $125000.00 $25??oo.00 I21'!!.YilY!l $900.00 5500.00 Talal Va:lle 810145.44 If of s.nares 530.101 23423.913 18998.141 As!:ct "Value Per Sh:1re 4.790 3.200 3.200 - "- '- - _.-. "-- -,.-. j;;;J~~anlll,lil;c=~tll: ~'l.~~ '/;/'fIOSlHo !r.tur;il\(,Ccr:1It-!II,. ::lnA/I1~;;Cilll E"'IlI~:; Q'IlP""lY- ,. P.82 p, 01 " Franklin High Yield Tax-Free Income @@~lP DOD value 1/23/01 $10,145.44 964.395 shares NAV $10.52 To re-register need letter of instruction W -9 for each individual/trust Certified Death Certificate Copy of trust document ,. FEB-27-al 82:39 PM AMERICAN FEB-27-2001 ruE 12:55 PM EXPRESS FIN ADV 7177616262 P.03 FAX NO. P. 02 . Fb1ancial Advisors PIco", not. thnt the voJ""s tndlc,ted ror .ny Lif. iNuranc. prooaot($) rel1ccllb. S'oss death benefit at do:te of dc.lb, not lb. <::Ish value. We appreclat. the opportunity to be of $Crvie.1O you. Please ccnllet u.s iiyou have .ny que'tions. Si~. &roroan ne,..h ScnlemenlS ProcessingT= 70310 AXP Fwnclal Center Minncnpolis. MN 55474 888-723-8476 E..et 17590 _0 ___ .--." --.--..-.-- ;;;~I'l;;;an:'l;;. are fs~.~d !JV IDS Life ~ ;$IJrat!l;C CiftllQ(T/, llon Am~~ie.rl (x~rU$ corrtp'lny. _.- .-.'-'- SALOMON SMITH BARNEY A memberof c't,groupT' March 12,2001 Mette, Evans & Woodside Attn: Lisa Knode P.O. Box 5950 Harrisburg, PA 17110 717-180-1700 . 800-237-1700 RE: Estate of Florentena Laird 55: 166-12-7886 Dear Ms. Knode: This letter is in response to your correspondence regarding the above mentioned estate. Florentena Laird had one account with Salomon Smith Barney, 724-20000-1-1-400. The following is my best effort to value the account on January 23, 2001. Bank Deposit Program (money market) Aim Strategic Income Fund-B (1270 shares @ $9.41) SB Managed Municipal Fund-B (272 shares @ $15.66) SB Premium Total Return Fund-A (2699 @ $16.61) SB Premium Total Return Fund-B (1121 @ $16.47) Sears Savings Bank CD Greenwood Trust CD First USA Bank CD $ 2,990.00 $ 11,950.70 $ 4,259.52 $ 44,830.39 $ 18,462.87 $ 3,000.00 $ 7,000.00 $ 5,000.00 If you need any additional information, please feel free to call me. Sincerely, ~'[7-- Bradley T. Forman Senior Vice President'lnvestments THE "INFORMATION ,*RtfN HAS ~.ffN 'OBTAINED FROA-\ sourrCES VIE ;:UEVE IO gE \,(EU,b..~LE, CUT DO HOT GU}\RAHTEE .115 ACCUR,ACY OR COt'APLETENESS. SALOMON SMITH BARNEY INC. 11 North 3rd Street, 2nd F\oor, Harrisburg, PA 17101-1702 FAX 717-233-2090 " VANKAMPEN I NY EST 0 R S E R Y ICE SIN C. 2800 Post Oak Boulevard . Houston, Texas 71056 . 113.993.0500 . www.vankampen.com February 16,2001 FLORENTENA M LAIRD 516 E LOCUST ST MECHANICSBURG PA 17055-6503 Reference: OO! 84081 Re: 150/53308004 Dear Mr. Benkovich: Thank you for your recent inquiry regarding your above referenced Van Kampen account. In your inquiry you requested the value of the account on 01-23-2001. The following is a summary of the share balance and net asset value information. The value of your account may fluctuate depending on market conditions. 150/53308004 1-23-01 191.534 $10.62 RESULTING VALUE $2,037.09 ACCOUNT # DATE SHARES NAV For your convenience, we also offer an automated line, which is available to our customers 24 hours a day. You may access your account information any time by calling 1-800-847-2424 from a touch-tone telephone. To obtain your account information you will be asked to enter your 2 digit fund number and account number as well as your personal identification number (PIN), which is the last four digits of your social security number. Specific instructions regarding this feature may be found on the back of your confirmation statement. If you have access to the Internet, you may also be interested in visiting our website at www.vankampen.com. Via our website, you may access account balances, view current fund prices, perform selected transactions and Email us with your suggestions, questions and comments. Thank you for doing business with VanKampen Investments. If we may be of further assistance, please contact our Investor Services Department at 1-800-341-2911 between the hours of7:00 AM and 7:00 PM Central Time, Monday through Friday. . . " ~M&rBank July 10,2001 RE: Estate Search The Estate of: Date of Death (D.O.D.) FLORENTENA M LAIRD 1/23/2001 To Whom It May Concern: Identified below is the account information requested. I. M&T Bank accounts in which the decedent's name appears: Account Type Account Number Account Title Opening Branch D.O.D. Accrued Interest Balances (Includes Accr. ]nt.) $3,238.91 $54.11 CD 31003910481892 FLORENTENA M LAIRD 4329 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description NO Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION BY: et1~~ Authonzed Signature ~/<-0[7- DATE: ,- I I-OJ Manufacturers and Traders Trust Company. 1100 Wehrle Drive, PO. Box 767, Buffalo. NY 14240-0767 " MAR-05-01 10:07 AM MEMBERS 1ST Feu IHS. DEPT 71779'55178 P.02 M&1}J.b~m-;"" REGULAR SAVINGS ACCOUNT: Account NumberlSuffix Date Account Opened Principal Balance at Date of Death Accrued lnterest :0 Pate of Death Total Principal and Accrued tnterest Name of Joint Owner 11388 -00 07127/1979 $200.18 $.33 $200.5 I None CHECKING ACCOUNT: Account Number/Suffix Dato Account Opened Principal Balance at Date of Death Accrued tnterest to Dale of Death Total Principal and Accrued tntereSl Name of Joint Owner 21388 -11 0812111980 52,754.31 $4.48 $2,758.79 None INVESTMENT SAVINGS ACCOUNT, Account NumberlSuffix Date Account Opened Pdncip.l BaI.nce at Date of Death Accrued Interest to Date of Death Total Principal and Accrued tnterest Name of Joint Owner 22388 -05 1010111985 $40.325.16 558.11 $40,383.27 None CERTIFICA'rES OF DEPOSIT: Account NumberlSuffix Da:e Certificate Purch.sed Principal Balance at Date of Death Accrued lnterest to Date of Death Total Principal and Accrued lnterest Maturity Date Name of Ioint Owner 22383 -43 5 YR 01l11l1997 $8.709.16 $34.80 $8,743.96 01l10l2oo2 None Page I INSURANCE DEPARTMENT .5000 LOUISE DlIEV); P. o. BOX 40 MECHANICSBlJRO. Pol. 17055 1.800..283.2328 or (717) 697.1161 22388 -44 5 YR 0610211997 $6,040.06 $23.66 $6,063.72 06/0 1/2002 None MAR-e~-01 10:07 AM MEMBERS 1ST Feu INSa DEPT 717795~17S DOD Valucs Ftorenlcna M. Laird Page 2 CERTIFICATES OF DEPOSIT: J\ccounlJllumber/Suffix Date Certificate Purchased Principal Balance al Date of neath Accrued Interest 10 Date of neath Total Principal and Accrued Interosl Maturity Date Name of loinl Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Ccniticale Purchased Principal Balance al Dale of neath Accrue<lInlereslto Date of Death Total Principal and Accrued Interest MalurilY Dale Name of loint Owner REDEEMED CERTIFICA TE OF DEPOSIT: Account Number/Suffix Date Certificate Purchased Date of Certificate RcdemplionlMalurily Principal Balance on Date of Re<lcmplionIMalurity Interest Paid to Date of RedemptionlMaturity Total Principal and Accrued Inlercst Name of Joint Owner Eltate DC: FLORENTENA M. LAIRD Dale DC Death: OJn3/2001 Social So<:urlly Number: 166-12.7886 22388 -45 5 YR 07121/1997 $5.996.0 1 $23.67 $6.0]9.68 07 flOl2002 None 22388 -49 5 YR 08/1211999 $6,034.66 523.64 $6,058.30 06115/2002 None :l.l388 -47 18 MO 0811211998 0211012000 55,410.89 $7.16 $5.418.05'. None " P.03 12388 -48 30 MO 08112/1999 $6,073.28 $J9.29 $6,092.57 0210912002 None '.Funds deposited 1022388-\\ .fir"" '"~"'JMON ~t:0 --- Insurance Products Supervisor March 5, 200 I @ Mellon Bank " Thursday, February 15, 2001 Account Number Account Title 414-1228 Marlin M Laird Or Florentena M Laird Date Opened: 12/20/1994 Principal Sal Int from Last as of 000 Posting to 000 Account Type: SO Account Sal YTD Int to as of 000 ODD Page 2 of 2 " BRICKERS AUCTION Buy & Sell on Commission - Complete Sale Service 93 Texaco Rd., Mechanicsburg, PA 17055 766-5785 Personal Property of 200/ Address ~ 7t Sold At Public Sale / f/VLe Total Checks if J- f.t, , tl-O U2-0 ?T I 2- --:.- Outstanding Total Sale Total Cash Cash After Payout Expenses Property Fee I Auctioneer & Clerks Adv. Cost Sale Setup or Help Total Expenses ,\ elLS I /) '2-0 -=7 S- .~ )-0 . -1 S; c1'SJ1 -.go I,. ~- ~ {3/ffJ1L ? 'T"J......P'OL v..... t__C:O_I__~:__ ""4..._1. t:"t_:_,.__ ...._...:______ n ...~_", " BRICKERS AUCTION Buy & Sell on Commission - Complete Sale Service 93 Texaco Rd., Mechanicsburg, PA 17055 766-5785 Personal Property of r:L OU IV 17 ;J ,!- ) Address -/ c;, t:-= L () C V :s T ::,j Sold At Public Sale 1L.:3 { 20 0 ( d Fell B.:7 A , /d tJLj~.SO 3D, o,::,l) +- '-/' .So Cash After Payout t ? 0 [t 0 0 '- Outstanding Total Sale 'br y 0ttJA!~J J/ c /24-../L ..51o(J. crO //,0 J Total Checks Total Cash Expenses Auctioneer & Clerks ti7fC), . d u Adv. Cost p~JJFr)l ^" Sale Setup or Help " Q I O~ ({ 0, do OJ Total Expenses ~UL Mid /;v ;=t/CL- ~ T"L..__'~ \1_.. ,..__ ~_,__.&:__ "'....._,. "'_:_1.__ "'_.~...,_._ to ..... 1''' " ';:~':;}".:;~7:~F RiJHolde: Dc. 22 035 <."f 60-&2241 2313 1 0 4 3 1490 ViJrk Rd. . .~ I I Carlisle. P.A 17013 , :f D." 'JlA'j '-/) 2001 Pit. 243-8305 ,", ,-C' ," " ~:'d:~ ~r0\eG-I-4IedfF?lorer\kflf< & tnI' $8ZtUY) :z:::Jt1,+ huwfreJdillan- q,Jt . ~OD~' UolI.m m=_ MseRS 1ST " , ,f FeDeRAL CReDIT UNION,;:;,""''-'': -'''''' ',,' \~~gH~o,.~~S..~:g<P;17055 "':;,~~// y ': Fo)).;, fr..,OMf /l., I W6IAL,j,4"r""i:.Ji@j,' /1y..<)L42JY_____,,;," I: t ~ ~ ~B 2 21, ~I: ~Ol, ~ '" 2 ~8 ~ ~ ~"l ~l,OIl'l,l, - - .~ Membersljf II PEDERAL CREDIT UNION i,1 !i I i' PAYABLE THROUGH MID - ATLANTIC CORPORATE FEDEAAL CREDIT UNION HARRISBURG, PA 17111 60-8755 2313 30731 P,O, Box 40 Mechanicsburg, Pennsylvania 17055 2313 O'//Q3/01 THIS DOCUMENT HAS A WATERMARK, MfCRQ-PR/Nf SIGNATURE lINE AND HIGH RESOLUTION BORDER, ABSENCE OF THESE FEATURES WILL INDICATE A COPY PAY 'l'lc:N 'I'HUU~;Arj[) t,ND DOI100 LJOLLAHS $10,000.00 TO THe ORDER OF E:o'1'I\'1'1:: Of F'J~ot:t;NTENfI, LAIHD f, [{ELLY ~f GEPt1I\HT '-- i ~)~ ,~~ -- -- ~ AUTHORIZED SIGNATUR II' "lOO ~OOObll' I: n .,1875501:11' 2~ ~~8 2 2L. ~II'~07~ ~ 2 " CHa-OJ 15:47 From" T-990 P.o,/O, F-,5S ( W P. CAR E Y) rG@[p)}t February 16,2001 To Whom II May Concern: Please accept this letter as verification of date of death value (1-23-01) for Florentena Laird's CrA~:14 investment. Number of shares is 500 and they are valued at $10.00 per share, If yon have any further questions, please feel ft'ee to call tile at 800-972-2739 ext, S923. Sincerely, ~;j~~ (}IIl;~ Investor Relations \17: P. ''ar~:v & Co., 50 I<ockcfel/e..r Plaza, Nvw York, NY 10020 :n2-492-7100 F(J..:( 212-977-30:12 '\ " Related Capital Co. Fax:212-421-253S Feb 16 '01 14:49 P.02 Cd Related Capital Company 625 Mlldison Avenue New Yorl<, New York lOOZH801 I 212-421-5333 fax 212-751-3550 ~ One o(The Rc[aled ComilUliu (g(Q) lF0 '\1 February 1<5.200 I American Express Financial Advisors Attn: John A. Benkovich, Jr. 1600 E."{ecutivc Pkwy. Suite 100 Eugene, OR 97401 RE: Liberty Tax Credit Plus, II Limited Partnership Dellf Mr. Benkovich: r am in receipt of your fa,"{ dated F ebroary 16, 200 I, regarding Florentena M. Laird's investment in the above referenced Partnership. We cannot give an opinion as to the value of these BACs for the follo\ving reasOnS. There is not a public trading market for these interests and the P:trtnership does not appraise the properties on a regular basis. Additionally. we do not maintain a secondary market for Partnership interests. Therefore, Federal securities law precludes the Partnership from commenting on the value of the interests. I have enclosed a list of secondary sales fi=. you may wish to contact to inquire as to the last sales price if any offered to an investor. If you need any other information, please do not hesitate to contact me. ~V:;rlY Y~ur~s, JAw.' e-/ Clmst'y J. C~g !J;r Project Cooroinat:!l'" EncL ~ " , 6,{r ?,:!J : 39-/ 2272 L{f . JJ-f' " THIS DEED, ..-. /}A .0 ./ Made the ....!. '7 day of /7 Dr! ,2000, , ~. BETWEEN FLORENTENA M. LAIRD, of Mechanicsburg Borough, Cumberland County, Pennsylvania, party of the first part, hereinafter referred to as Grantor, AND f-.. GARY M. LAIRD, of Wellsville, Pennsylvania, party of the second part, hereinafter referred to as Grantee, WITNESSETH, that in consideration of One and 00/100 ($1.00) Dollars, in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantee, his heirs and assigns, ALL that certain tract of land situate in Warrington Township, York County, Pennsylvania, more particularly bounded and limited as follows, to wit: BEGINNING at a point on the Alpine Road at Pinchot Park at lands of James R. Laird; thence in and through said Alpine Road North thirty-nine (39) degrees East, one hundred forty (140) feet to a point at other lands of Levi Spahr; thence by the same South fifty-three (53) degrees fifty (50) minutes East; five hundred two (502) feet to a pin at lands of Gerald P. Kynett; thence by said lands of Gerald P. Kynett South thirty-two (32) degrees West, one hundred forty (140) feet to a pin at lands of James R. Laird; thence by said last mentioned lands North fifty-four (54) degrees West, five hundred twenty (520) feet to ap oint in the Alpine Road and the place of BEGINNING. CONTAINING 1.65 acres of land upon which the Grantee has constructed a residential dwelling which is the property of the Grantee. , . i 39-j 2273 BEING the same premises which Levi Spahr, Widower by his deed dated June 6, 1961 and recorded in the Office of the Recorder of Deeds in and for York County, Pennsylvania, in Deed Book 51H, Page 510, granted and conveyed unto Marlin M. Laird and Florentena M. Laird, husband and wife. The said Marlin M. Laird having died on July 23, 1999, full interest in the herein described premises became vested in Florentena M. Laird, as the surviving tenant by the entirety, Grantor herein. TOGETHER with all and singular any and all of Grantor's rights and interest in and to the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privileges, hereditaments, and appurtenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders, rents, issues, and profits thereof, and of every part and parcel thereof; AND ALSO all the estate, right, title, interest, use, possession, property, claim, and demand whatsoever of the Grantor both in law and in equity of, in, and to the premises herein desqribed and every part and parcel thereof with the appurtenances. TO HAVE AND TO HOLD the above-described premises hereby granted, or mentioned and intended so to be, with the hereditaments and appurtenances unto the said Grantee, his heirs and assigns, to and for the only proper use and benefit of the said Grantee, his heirs and assigns, forever. AND the said Grantor will SPECIALLY WARRANT AND FOREVER DEFEND the property hereby conveyed. PARCEL NUMBER: District 490 000-01-0106-00-00000 THIS TRANSFER is exempt from Pennsylvania real transfer tax pursuant to section 1102-C.3(6) as it is a transfer from mother to son. IF THIS INSTRUMENT is executed by more than one person or corporation or both as Grantor, the warranties and representations of each shall be joint and several. Whenever used, the singular number shall include the plural, the plural the singular, the use of any gender shall include all genders, and the words "Grantor" and "Grantee" wherever used, shall include their heirs, executors, administrators, successors, or assigns. " 139 -j 2274 IN WITNESS WHEREOF. said Grantor has signed this deed the day and year first above written. Sealed and delivered in the presence of: ~~'~- ../ /" '" / .... -);',1 . ( . ."? -,c L.' 'Y K ;::-.:L. ~ .~ - (SEAL) - Florentena M. Laird COMMONWEALTH OF PENNSYLVANIA COUNTY OF fh.-o.(O/; ,'\ , 88. On this. the ;;2 i'~y of 4ri I .2000, before me, the undersigned officer, a Notary Public in and for said county and state. personally appeared Florentima M. Laird, 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 hereunto set my hand and official seal. ~~ c. ~~:~-- ~ ~.ry Public) NO!ilM,!: :";;::~i Jeffrey A, ErnlCo, i'~ot.-lN Pubi;": Susquehanna Tw;).. lJ3l:pr1ln ('ounty My CommIssion E:x(mes ~~llV 12,2002 Memoer. Pennsylvar1l.:.! ASSCC1<;.~i.:'n 01 I';ct.::nas . My commission expires: :~ " 357 2275 Certificate Of Residence I hereby certify that the precise residence of the Grantee herein is as follows: ' IPo /+11'" ".. {.l""" d kitlI5U;/J,-. tfi /73~ .-------, / ..... Agent foF-<3rantee for purposes of this ce I Ication only. L:/ RECORDED in the Office of the Recorder of Deeds, in and for said County, hi Record Book , Page WITNESS my hand and official seal this day of 2000. ~ECORDER OF DEEDS 'fORK COUNTY fHlNSYlVANIA INSTRUMENT NUMBER 2000023582 RECDRDEr' ON f';C\:!:1 (11,. 20()(I 10:36044 AM Recorder of Deeds Af' OROABLE HOUSING 111.50 ,TATE WRIT TAX 10.50 ~I,:ORDIHG FEES 113.00 ;UUNTY ARCHIVES FEE 11.00 1DO ARCHIVES FEE 11.00 rOTAL 127.00 JEFFREY A~ ERNICO, ESQUIRE METTE, EVANS & WOODSIDE ATTORNEYS-AT-LAW 3401 N. FRONT STREET HARRISBURG,PA 17110-0950 21S568 Thi DocuIDent 'Ib J:l:<; I Cerr.!1 8 ~ tv l"e. ]lecordea 1n York I.jOUDJ' .....,...... .,4 ~ R!cc,e........ ...~."Pl.- ~1-- ""-. M.....,:.~.~-:. :#; .- .' ~-' ~~: -cj. . -.. !~';, .... :~: .;,.1.. ...,? ,. ~ -w, 00":0.-." .. "'"0....... q.. .... :f'k CO\1'\~ ~... .......... CQ I, () iJUtYTft . o S-_oll~ ~.~ . . Assessment Database- Real Estate Assessment Information , , Page I of I Select which field you wish to search (upI, Owner's Name, or Property Location) then enter the information you are searching for. n::::; Search Field L~ SEARCH TERMS: L_______ __ ________._..__. _._ __________ __.___ _.._.____.__________ UPI numbers must be in this format- 48-000-06-0033.BO-00000 you must include the dashes and period. UPI format is as follows- TAX DISTRICT-BLOCK-MAP-PARCEL MAJOR.PARCEL MINOR- LEASHOLD (i'; YOU MUST CLICK THE START SEARCH BUTTON TO START THE SEARCH. HITTING ENTER WILL NOT WORK! PROCE aIr Gary M Land Bldg Total I C&G Ir,::;:]/ Deed " Deed I Land Assm't Assmt Assmt Flag U Book Page CU::e 8174510 11104630 I DEJI2272 IE] ~ Owner's ~ Name 1I:AiRDI1120 ALPINE ~RD Property Location 49- -01- 0106.00- 00000 " " II L-.JL-JL-.JI II Your search returned 2 entries. http://www.york-county.orgicgi-bin/database_doctor.cgi 1/31/2001 , . Financial Advisors OwnerlBeneficiary Information Policy Number: 930066540145004 Policy Owner: FLORENTENA M LAIRD Deceased Annuitant: FLORENTENA M LAIRD Residence of Annuitant: MECHANICSBURG P A Date of Death: Date of Birth: Beneficiary: 01/2312001 06107/1921 LIVING, LAWFUL CHILDREN IN EQUAL SHARES RENE A MAGARO DAUGHTER GARY M LAIRD SON Beneficiary Relationship: LIVING, LAWFUL CHILDREN Contract Issue Date: 09/1812000 Contract Description (X) Fixed ( X ) Deferred ( X) Non-qualified ( - ) Variable ( - ) Immediate ( - ) Qualified ( - ) Public School ( - ) Keogh ( - ) 501 ( c) (3) Organization (-) Other Deferred Compensation? No Annual Payment? No Collateral Assignment? No Gross Amount Paid In: Contract LoanslWithdrawals Outstanding: Date of Death Value: $25,000.00 $0.00 $26,047.88 Settlement Information (-) Continuation of Payments Number of Payments Remaining: NIA Amount: $0.00 Tax Treatment to Beneficiary ( - ) Not taxable until decedent's investment is recovered. We will inform you with Form 1099R in the year your payments become taxable (Nonqualified). ( - ) Taxable (Qualified). ( - ) Lump Sum NIA (-) Other Mode: Amount NIA $0.00 Signature: ~~ CfL~ Date: ~ ~9re{ Insurance and annuities are issued by IDS Life Insurance Company, an American Express company. Financial Advisors , OwnerlBeneficiary Information Policy Number: 930019669165004 Policy Owner: FLORENTENA M LAIRD Deceased Annuitant: FLORENTENA M LAIRD Residence of Annuitant: MECHANICSBURG PA Date of Death: Date of Birth: Beneficiary: 01/23/2001 06/07/1921 LIVING, LAWFUL CHILDREN IN EQUAL SHARES RENE A MAGARO DAUGHTER GARY M LAIRD SON Beneficiary Relationship: LIVING, LAWFUL CHILDREN Contract Issue Date: 01/29/1996 Contract Description (X)Fixed ( X ) Deferred ( X ) Non-qualified ( -) Variable ( - ) Immediate ( - ) Qualified ( - ) Public School ( - ) Keogh ( -) 501(c) (3) Organization (-) Other Deferred Compensation? No Annual Payment? No Collateral Assignment? No Gross Amount Paid In: Contract Loansrwithdrawals Outstanding: Date. of Death Value: $15,000.00 $0.00 $33,805.19 Settlement Information (-) Continuation of Payments Number of Payments Remaining: N/ A Amount: $0.00 Tax Treatment to Beneficiary ( - ) Not taxable until decedent's investment is recovered. We will inform you with Form 1099R in the year your payments become taxable (Nonqualified). ( - ) Taxable (Qualified). ( - ) Lump Sum N/A (-) Other Mode: Amount N/A $0.00 Signature: ~~(jJ-- r- Date: 5 -9-'--1 Insurance and annuities are issued by IDS life Insurance Company. an American Express company. . Financial Advisors OwnerlBeneficiary Information Policy Number: 93006654008 7 004 Policy Owner: FLORENTENA M LAIRD Deceased Annuitant: FLORENTENA M LAIRD Residence of Annuitant: MECHANlCSBURGPA Date of Death: Date of Birth: Beneficiary: 0112312001 06107/1921 LIVING. LAWFUL CHILDREN IN EQUAL SHARES RENE A MAGARO DAUGHTER GARY M LAIRD SON Beneficiary Relationship: LIVING, LAWFUL CHILDREN Conu'act Issue Date:' 09/1812000 Contract Description ( X) Fixed ( X ) Deferred ( X) Non-qualified ( - ) Variable ( - ) Immediate ( - ) Qualified ( - ) Public School (-) Keogh ( -) 501 (c) (3) Organization (-)Other Deferred Compensation? No Annual Payment? No Collateral Assignment? No Gross Amount Paid In: Contract Loans/Withdrawals Outstanding: Date of Death Value: $25.000.00 $0.00 $24,260.8 I Settlement Information ( - ) Continuation of Payments Number of Payments Remaining: Nt A Amount: $0.00 Tax Treatment to Beneficiary ( -) Not taxable until decedent's investment is recovered. We will inform you with Form 1099R in the year your payments become taxable (Nonqualified). ( - ) Taxable (Qualified). (- )L~mp Sum NtA ( -) Other Mode: NtA Amount $0.00 Signature: 1 c....... Qt-- Date: 5- q-t> I " ., Insurance and annujties are issued by IDS Life Insurance Company, an American Express company. ,-:"-"'" . I I )CKLIN FUNERAL HOME, INC. Acct:647611-4997 MEMORANDUM OF SERVICE SERVICES OF: Florentena M Laird DATE: January 24,2001 (A) Services, including merchandise ............... Basic Services Of Funeral Director & Staff Embalming Other Preparation Of The Body Use Of Facilities, Staff & Equipment: Use Of Staff and Equipment: Transfer Of Remains TO Funeral Home Automotive Equipment: Miscellaneous Merchandise: Total Unit Price 3,195.00 Casket Outer Burial Container Total (A) 2.950.00 930.00 7,075.00 (B) Cash Advanced. We have advanced the following funds for your convenience .......... Flowers Certified Copies of Death Certificate Clergy Honorarium Cemetery Opening & Closing Charges Cutting Date on Stone in Cemetery Cemetery Equipment Organist Total (B) 135.68 40.00 100.00 425.00 75.00 100.00 50.00 925.68 (C) Other Items ................................... Dress Total (C) 160.00 160.00 Total Amount Less Amount Paid .8,160.68 Due February 24,2001 8,160.68 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 000408 ERNICO JEFFREY A POBOX 5950 HARRISBURG, PA 17110-0950 ACN ASSESSMENT CONTROL NUMBER AMOUNT _n_____ fold 101 $834.18 ESTATE INFORMATION: SSN: 166-12-7886 FILE NUMBER: 21-2001- 0147 DECEDENT NAME: LAIRD FLORENTENA MAE DATE OF PAYMENT: 10/19/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/23/2001 TOTAL AMOUNT PAID: $834.18 REMARKS: RENE LAIRD MAGARO C/O JEFFREY A ERNICO CHECK# 1041 SEAL INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS r ~ t , I ~ , 'j ~i i 1 ~ .--._'~--_._---- 'i.,1"f'_.:::" ~."!,: f. .. i.~.~' I ( f I ~';r ~, ~...,j I :li;:~: l"~, ~. ..'~: ;~, ;1",,;, O. 'J '\l~j:-:i ~ I It~~i<';~f [ "<.r ....111 i.!_/ n 6 i~'~/~,-_. i. /'/ .; )..,1 '~,' .. . , - !it'4~ \ \l) ~ C ...:::: 1-' :3 8 r~ ~ ~'-'Ctl '+-i >. ::I O - 0",.,., . c::~) ~ "l ::I II) '""' ;::: -'=! :n ~ ~v5- ~~..c:<r:;1I) oat a... ::I ~ s:::: CFJ 2 \l) C \l)~ '" ..c u_ :-;!: Z '61 E i!) .... t-< \l)::I J.:: cot-< ~UOu<r:; h I" \;', 'j,"-~ ; I ,- ",/~~ ...........,__~___M_ ~ ~ ioof rJ1 z ~ 0 I- 0 ~ 1&I Ul = 1&I Ol <( <;> ~ II: ~ II: 0 I- 0 D.. ..J (I) 0 II: I- Ul r- oll 0 ~ z Ol () 0 III <( rJ1 ..J (I) II: >< D.. <( >- II. 0 ~ Z 1&I :r lD ci z ~ 0 II: I- 0 II: iii II: :J 0 0 0.: lD (I) I- ~ 1&I ~ z !!! II. II: ~ 0 0 II: II: 'It <( E- D.. (I) :r E- <( ~ ~ .'.~' (::. I....' . . f') +- f') ".., (::. 1""" ......1 HOWELL C. METTE ROBERT MOORE CHARLES B. ZWALLY PETERJ. RESSLER LLOYD R PERSUN CRAIG A. STONE JAMES A. ULSH DANIEL L. SULLIVAN STEVEN D. SNYDER CHRISTOPHER C. CONNER METTE. EVANS & WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW JEFFREY A. ERNICO KATHRYN L. SIMPSON P. DANIEL ALTLAND ANDREW H. DOWLING MICHAEL D. REED PAULA J. LEICHT GARY J. HElM DAVID A. FITZSIMONS GUY P. BENEVENTANO THOMAS F. SMIDA 3401 NORTH FRONT STREET P.O. BOX 5950 HARRISBURG. PA 17110-0950 JOHN F. Y ANINEK* VICKY ANN TRIMMER TIMOTHY A. HOY KATHLEEN DOYLE Y ANINEK JAMES M. STRONG JENNIFER A. Y ANKANICH RANDALL G. HURST" SUSAN D. ANDERSON OF COUNSEL JAMES W. EVANS IRS NO. 23-1985005 TELEPHONE (717) 232-5000 FAX (717) 236-1816 *MARVLAND BAR http://www.mette.com October 24,2001 Register of Wiils Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: Sue RE: Dear Sue: Estate of Florentena M. Laird File No. 21-2001-0147 1 0914.1 Enclosed is a check in the amount of $70 in payment of the additional probate fees which have been assessed against this estate by your office. Please return a receipt for payment in the enclosed postage prepaid envelope. Thank you for your assistance. Enclosures :276089 _1 Very truly yours, ~oJ~' Y-CV\~ Lisa J. Knode Paralegal to Jeffrey A. Ernico, Esq. \.. /6-c2oR- y' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z8D6Dl HARRISBURG, PA 171Z8-D6Dl NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ReCOrC!f,j Ref}!C;;tSi or DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-10-2001 LAIRD 01-23-2001 21 01-0147 CUMBERLAND 101 c/Jills JEFFREY A ERNICO METTE ETAL PO BOX 5950 HBG "01 ole 17 P12 :03 ESQ *' REV-1547 EX AFP ell-OOI FLORENTEN M ,_~-c-'..~rl Allount Rellitted Clerk PA f7l1lf\PerJEH lu PA MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is'4-j-E3f-AFP--ri'2-:o0Y-NoYicE--OF-YNHEifiTAifci-i'AX-APPR]risEi'-ENT~--Ai.i-oWAifci-ifR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LAIRD FLORENTEN M FILE NO. 21 01-0147 ACN 101 DATE 12-10-2001 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 155.500.00 153,338.17 .00 .00 128,287.50 .00 191.208.42 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts 14. Net Value of Estate Subject to Tax (9) (10) 70,300.47 1.484.42 (11) (12) (13) (14) (Schedule J) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 628,334.09 71 .784 89 556,549.20 .00 556,549.20 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate 16. Allount of Line 14 taxable at Lineal/Class A rate 17. Allount of Line 14 at Sibling rate 18. Allount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due (15) .00 X 00 = .00 (16) 556,549.20 X 045 = 25,044.71 (17) .00 X 12 = .00 (18) .00 X 15 = .00 (19)= 25,044.71 TAX CREDITS: I"AYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-17-2001 AA478286 1,210.53 23,000.00 10-19-2001 CDOO0408 .00 834.18 TOTAL TAX CREDIT 25,044.71 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) "v /6 -Q2c:);P --Y BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISIDN DEPT. Z80601 HARRISBURG. PA 171Z8-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF DETERHINATION AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN RecorGc~ ^s of Rep;3fe . (fills '* REV-~15 EX AFP 1I2-aal '02 JAN 11 DATE ESTATE OF DATE OF DEATH FILE NUHBER P 3 :21 COUNTY ACN 01-14-2002 LAIRD 01-23-2001 21 01-0147 CUHBERLAND 201 FLORENTEN H JEFFREY A ERNICO HETTE ETAL PO BOX 5950 HBG ESQ Clerk . PA 171~tldmbe'ic;]ic: Allount Rellitted ,f"f --...-.. .~,.... ~ f PI\ 1 f..,,\ HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE1 PA 17013 NOTE: To insure proper credit to your account 1 subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V=483--Ex-1rFP--fi2:-ooi-----.ii-NCificE--oF--DETE-RMIN1rfIo-N-ANiD-As-sEssiiENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF LAIRD FLORENTEN H FILE NO.21 01-0147 ESTATE TAX DETERMINATION ACN 201 DATE 01-14-2002 1. Credit For State Death Taxes as Verified 24.376.84 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 23.834.18 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 23.834.18 5. Pennsylvania Estate Tax Due 542.66 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 01-22-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 542.66 REVERSE SIDE OF THIS FORM.~ INTEREST AND PEN. 11.21 TOTAL DUE 553.87 -IF PAID AFTER THIS DATEI SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $11 NO PAY"ENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A ""CREDIT"" (CR) 1 YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ERNICO JEFFREY A POBOX 5950 HARRISBURG, PA 17110-0950 ___nu_ fold ESTATE INFORMATION: SSN: 166-12-7886 FILE NUMBER: 21 - 200 1 - 0147 DECEDENT NAME: LAIRD FLORENTENA MAE DATE OF PAYMENT: 01/22/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/23/2001 NO. CD 000772 ACN ASSESSMENT CONTROL NUMBER AMOUNT 201 I $553.87 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: RENE LAIRD MAGARO C/O JEFFREY A ERNICO ESQUIRE CHECK#1044 SEAL INITIALS: CW RECEIVED BY: $553.87 MARY C. LEWIS REGISTER OF WILLS REGIS'I'ERbF WILLS .~ /6 -c:)C(/?- Y BUREAU OF INDIVIDUAL TAXES INHERITANCE TAK DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' IEY-1U7 EX AF' (12-011 Reec' RE' .02 FEB 19 :DA TE ,jiSESTATE OF DATE OF DEATH FILE NUMBER 1\ 8 :dGiJNTY ACN 02-11-2002 LAIRD 01-23-2001 21 01-0147 CUMBERLAND 201 FLORENTEN M JEFFREY A ERNICO METTE ETAL PO BOX 5950 HBG ESQ C:~:rI. PA 17110Gumbc< A.ount Re.iUed MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, sub.it the upper portion of this fo~ with your tax pay.ent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i6rfj-ix-AFP-n'2=OoY------...--iNHERiTANCE-iAX-STAfEME-tii-OF-ACCouiif--.....--------------------- ESTATE OF LAIRD FLORENTEN M FILE NO.21 01-0147 ACN 201 DATE 02-11-2002 THIS STATE"ENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NA"ED ESTATE. SHOWN BELOW IS A S~ARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAY"ENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-14-2002 P R I NC I PAL TAX DUE: ............................................................................................................__..............................................................................................._....... 542.66 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-22-2002 CDOO0772 11. 21- 553.87 TOTAL TAX CREDIT 542.66 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT"" (CR), YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. ) PLf..ASE FILE THIS REPORT WITHIN 1WO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF r THE ESTATE. IF THE ESTATE IS NOT COMPLETED, FILE A 6.12 FORM YEARLY UNTIL COMPLETION. ~OK :/ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Florentena Mae Laird. a/k/a Florentena M. Laird Date of Death: January 23. 2001 Will No. Admin. No. 21-2001-00147 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate. 1. State whether administration of the estate is complete: Yes~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No-L b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes -L No_ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. S~' t ~~ Date: Januarv 14. 2003 ~ Jeffrey A. Ernico. Esauire Name (Please type or print) 3401 North Front Street. P.O. Box 5950 Address Harrisburg. PA 17110-0950 (717) 232-5000 Telephone Capacity: _ Personal Representative 315253 ~ Counsel for Personal Representative ~ Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/06/2002 GARY M LAIRD 1120 ALPINE ROAD WELLSVILLE, PA 17365 RE: Estate of LAIRD FLORENTENA MAE File Number: 2001-00147 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 1/23/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, MARY C. LEWIS REGISTER OF WILLS cc: v File Counsel Judge "v /t6 -c20R- .r/ JEFFREY A ERNICO ESQ METTE ET AL PO BOX 5950 HBG PA 17110 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REY-736 EX iFP lDl-D21 02-25-2003 LAIRD 01-23-2001 21 01-0147 CUMBERLAND 202 FLORENTEN M Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ rfiV' =736-EX--A'FP-Tor:.-02r----.-.-N'ifficE-OF--D'ETERHiifA'Tiori-AND'-ASSESSHENy------------------------- --- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF LAIRD FLORENTEN M FILE NO.21 01-0147 ESTATE TAX DETERMINATION ACN 202 DATE 02-25-2003 1. Credit For State Death Taxes as Verified 24,376.84 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 23,834.18 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 23.834.18 5. Pennsylvania Estate Tax Due 542.66 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 542.66 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)