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Home My WebLink About06-10-15 (2) 1 pennsylvania 1505618403 DEPARTMENT OF REVENI=X(03-14) REV-150110 OFFICIAL USE ONLY County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 15 0354 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 03 10 2015 03 13 1918 Decedent's Last Name Suffix Decedent's First Name MI BROWN ROGER W (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Return 2. Supplemental Return El 3. Remainder Return(date of death prior to 12-13-82) 4. Agricultural Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) 0 7. Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) 10. Litigation Proceeds Received 11. Non-Probate Transferee Return 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) 13. Business Assets 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDMUND G MYERS (717 ) 761 4540 First Line of Address 301 MARKET STREET Second Line of Address PO BOX 109 ri r-n Ci or Post Office State ZIP Code LEMOYNEPA 17043 C_ Correspondent's email address: egmpjdsw.com ;.,- r-,_� REGISTER OF WILL5 USE ONLY, • REGISTER OF WILLS USE ONLY ��` DATE FILED MMDDYYYY .r' ►-� j CD Cn DATE FILED STAMP Side 1 IIIIII ILII IIII VIII II II VIII VIII VIII VIII VIII IIII III 1505618403 1505618403 1505618411 REV-1500 EX Decedent's Social Security Number Decedent's Name: Brown, Roger William RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 1 ,464 ,498 - 83 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages and Notes Receivable(Schedule D).................................................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 71 ,637 - 60 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1 through 7)........................................................ 8. 1 -,5316,136 - 431 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 30 ,282 - 30 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 167 - 06 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 30 -1449 - 36 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 1 ,505,687 - 1017 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 1 ,5051687 - 07 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 1 ,5051687 . 07 16. 67,755 . 92 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 0 0 19. TAX DUE................................................................................................................ 19. 67 ,755 . 92 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Under penalties of perjury,I declare I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has any knowledge. SIGNATU�REE O�F�PERSON RESPONSIBLE FOR FILING RETURN Debra L Shevenock DATE _ 0:��=S --4, ADDRESS 218 Ridgeview Drive, Marysville, PA 17053 SIGNAWE OF PREP'RE�TH�N REPRESENTATIVE Edmund G. Myers DATE Di1��1/hA 6 �`lt r ADDR SS 301 MARKET STREET, Lemoyne, PA 111111111111111111111111111111111111111 IN Side 1505618411 1505618411 ' REV-1500 EX Page 3 File Number 21-15-0354 Decedent's Complete Address: DECEDENT'S NAME Brown, Roger William STREET ADDRESS 2100 Bent Creek Blvd. Apt 135 CITY STATE ZIP Mechanicsburg PA __j17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 67,755.92 2. Credits/Payments A. Prior Payments B. Discount 3,387.80 Total Credits(A +B) (2) 3,387.80 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 64,368.12 Make Check Payable to REGISTER OF WILLS, AGENT. ,.,w, a` b /i/7�.,. `.� u6•y. prn PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;............................................................................... ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ ❑z c. retain a reversionary interest;or........................................................................................................I...... ❑ d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ 0 3. Did decedent own an"in trust for' or payable upon death bank account or security at his or her death?....... ❑ ❑x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before Jan.1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent,or a step-parent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. Rev-1503 EX+(08-12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH Assets of Roger Wm Brown Trust Under Agreement dated December 6. 1993-Estate Beneficiary Line Items 1 through 31. EstateVal Valuation is Attached to this Return 1 00758M360 1,886.67 shares of Advisors Inner Circle Fund-Sirach 23.57 44,468.81 Growth 1 2 Cash 17,564.74 3 261980759 3,808.57 shares of Dreyfus/Laurel Funds Trust-Premium 6.52 24,831.88 HI Yld R 4 261980759 Dreyfus/Laurel Funds Trust-Premium HI Yid R 41.22 5 277923751 611.417 shares of Eaton Vance Mutual Fund TR 13.66 8,351.96 6 314172560 14,444.74 shares of Federated Equity FDS-Strg Val Dv Inst 5.74 82,912.81 7 31428121101 9,014.59 shares of Federated Total Return Series-Total Ret 11.07 99,791.51 Institutional 8 31428Q101 Federated Total Return Series-Total Ret Institutional 84.58 9 34987A160 406.469 shares of Forward FDS-Slct Incm Instl 25.83 10,499.09 10 353496847 10,042.19 shares of Franklin Custodian Funds Inc-Inc 2.35 23,599.15 Series ADV CL 11 369604103 1,596 shares of General Electric Co-Com 25.405 40,546.38 12 369604103 General Electric Co-Com 367.08 Total of Continuation Schedules See attached pages TOTAL(Also enter on Line 2, Recapitulation) 1,464,498.83 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.08-12) Rev-1503 EX+(08-12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OF REVENUE INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 13 411511306 449.028 shares of Harbor Fund-Intl Fund Institutional 65.92 29,599.93 14 457751-408 1,581.51 shares of Institutional Equity Funds Inc-Lgcap 28.52 45,104.67 Growth 15 464287481 250 shares of iShares Trust-Russell Mcp Growth 96.0643 24,016.08 16 464287473 675 shares of iShares Trust-Russell Mcp Val 73.85 49,848.75 17 56063J864 1,758.1 shares of Mainstay FDS TR 19.25 33,843.43 18 552981854 323.834 shares of MFS Series Trust V-Intl New Discount 1 28.24 9,145.07 19 766287678 8,545.25 shares of Ridgeworth FDS 8.86 75,710.92 20 766287678 Ridgeworth FDS 95.90 21 779546100 762.866 shares of Rowe T Price Dividend Growth Fund- 36.26 27,661.52 Com 22 81369Y886 250 shares of Sector SPDR Trust-Sbi Int-utils 43.59 10,897.50 23 78464A763 500 shares of SPDR Series Trust 77.24 38,620.00 24 921937801 4,375.8 shares of Vanguard Bond Index Fund Inc-Interest 11.52 50,409.22 Term Bond Adm 25 921937801 Vanguard Bond Index Fund Inc-Interest Term Bond Adm 37.85 26 922031810 9,837.43 shares of Vanguard Fixed Income Securities Fund- 9.89 97,292.18 Intrm Invgrdad 27 922031810 Vanguard Fixed Income Securities Fund-Intrm Invgrdad 81.69 Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule B(Rev.08-12) Rev-1503 EX+(08-12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OF REVENUE INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 28 922908553 310 shares of Vanguard Index Trust-REIT Vipers 80.99 25,106.90 29 922908793 1,583.86 shares of Vanguard Index Trust-Small CP Value 25.26 40,008.30 Investment 30 922040100 331.026 shares of Vanguard Institutional Index Fund- 188.08 62,259.37 Shares Ben Interest 31 921946505 1,231.81 shares of Vanguard Whitehall FDS Inc 26.83 33,049.46 Susquehanna Bank Individual Investment Account No. 2TT00578 Line Items 32 through 44. Date of Death Valuation from Susquehanna Bank is Attached 32 629 shares of Barclay's BK PLC (Path 28.12 17,687.48 33 Cash 11,825.88 34 175 shares of Deutsche X Trackers MSCI 28.54 4,994.50 35 227 shares of Deutsche X Trackers MSCI Japan 40.22 9,129.94 36 1,183 shares of Indexiq ETF TR 29.60 35,016.80 37 224 shares of(Shares International 30.035 6,727.84 38 39 shares of(Shares MSCI South Korea 54.97 2,143.83 39 8,845 shares of SPDR 23.93 211,660.85 40 366 shares of SPDR S&P 500 ETF Trust 204.98 75,022.68 Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule B(Rev.08-12) Rev-1503 EX+(08-12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OF REVENUE INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 41 1,480 shares of Vanguard FTSE Developed 38.93 57,616.40 42 325 shares of Vanguard FTSE Emerging Markets 39.151 12,724.08 43 65 shares of Vanguard Russell 2000 96.13 6,248.45 44 97 shares of Vanguard Sector Index Fds 80.95 7,852.15 TOTAL(Also enter on Line 2, Recapitulation) 1,464,498.83 Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.08-12) Rev-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M&T Bank Checking Account No.9859755986-Date of Death Letter from M&T Bank is 69,149.60 Attached to this Return 2 U.S.Treasury-2014 Individual Income Tax Return Refund 2,488.00 TOTAL(Also enter on Line 5, Recapitulation) 71,637.60 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev.08-12) REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 7,084.90 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZiD Year(s)Commission Paid 2. Attorney's Fees JOHNSON DUFFIE 20,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio RelationshiD of Claimant to Decedent 4. Probate Fees 1,075.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 300.00 7. Other Administrative Costs 1,821.90 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 30,282.30 Copyright(c)2013 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.08-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Zimmerman Auer Funeral Home 7,084.90 H-A 7,084.90 Other Administrative Costs 2 Reserves-Additional Miscellaneous Administrative Expenses 1,500.00 3 The Cumberland Law Journal -Notice of Estate Administration 75.00 4 The Patriot News Co. -Notice of Estate Administration 246.90 1-1-137 1,821.90 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-12) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OFMORTGAGE LIABILITIES AND LIENS RET INHERITANCE TAXAXRETURRNN RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 The Bridges At Bent Creek 167.06 TOTAL(Also enter on Line 10, Recapitulation) 167.06 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-12) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Roger William 21-15-0354 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List T stee(s) I TAXABLE DISTRIBUTIONS [include outright spousal • distributions,and transfers under Sec.91 16 a 1.2 Roger W Brown Jr Son 112 of Estate 4634 Clearview Drive Camp Hill, PA 17011 Debra L Shevenock Daughter 1/2 of Estate 281 Ridgeview Drive Marysville, PA 17053 Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet,asappropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) ESTATE OF ROGER W. BROWN A/K/A ROGER WILLIAM BROWN SCHEDULE OF EXHIBITS EXHIBIT A Last Will and Testament of Roger W. Brown signed and dated November 7, 2012 EXHIBIT B Revocable Trust Agreement for Roger W. Brown dated December 6, 1993 EXHIBIT C Estate Val Valuation for Roger W. Brown Trust Agreement—M&T Bank, Trustee EXHIBIT D Susquehanna Bank Individual Investment Account- Date of Death Valuation of Account EXHIBIT E M&T Bank Date of Death Letter for Individual Checking Account 705817 Last Will and Testament OF ROGER W.BROWN I, ROGER W. BROWN, of Silver Spring Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at any time heretofore made by me. ARTICLE I DEBTS I direct the payment of all my legal debts and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. ARTICLE II TANGIBLE PERSONAL PROPERTY I give and bequeath my motor vehicles(s), household and personal effects and other iarigible personalty of like nature (not including cash or securities), together with any existung insurance thereon, unto my wife, MARIAN L. BROWN, if she survives me by thirty (30) days. Should my wife, MARIAN L. BROWN, not be living on the thirty-first(31 S) day after my death, I bequeath such tangible personalty and insurance thereon to those of my children who are living on the thirty-first (31St) day after my death, to be divided between them by my Personal Representative with due regard for their personal preferences in as nearly equal shares as practical. EXHIBIT A ARTICLE III REST,RESIDUE AND REMAINDER I give, devise and bequeath all the rest, residue and remainder of my Estate, of whatsoever nature and wheresoever situate, unto my wife, MARIAN L. BROWN, provided she survives me by thirty(30) days. Should my wife, MARIAN L. BROWN,not be living on the thirty first (31S) day following my death, I give, devise and bequeath all of the rest, residue and remainder of my Estate in equal shares unto my son, ROGER W. BROWN, 3R., and my daughter, DEBRA L. SHEVENOCK. The share of a deceased child shall be distributed unto his or her then-living issue,per stirpes. ARTICLE IV DISTRIBUTION TO BENEFICIARIES UNDER THE AGE OF 25/INCAPACITATED BENEFICIARIES Whenever my Personal Representative is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in my Personal Representative's sole discretion exercised in good faith), my Personal Representative 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 my Personal Representative (including'my Personal Representative), under any applicable Uniform Transfers to Minors Act— or Uniform Gifts to Minors Act, or may distribute such property directly to such beneficiary without liability on the part of my Personal Representative 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. 2 , ARTICLE V POWERS OF FIDUCIARIES My fiduciaries shall have the following powers in addition to those vested by law and by other provisions of my Will applicable to all property, whether principal or income, including property held for minors, exercisable without court approval and effective until actual distribution of all property: A. To make distribution in cash or in kind, or partly in cash and partly in kind, and in such manner as my fiduciaries deem appropriate. B. To retain any or all of the assets of my estate,real or personal, without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any principle of diversification or risk. C. To invest in all forms of property without restriction to investments authorized for Pennsylvania fiduciaries, as my fiduciaries deem proper, without regard to any principle of diversification or risk. D. To sell at public or private sale, to exchange, or to lease for any period of time any real or personal property and to give options for sales, exchanges or leases,for such prices and upon such terms or conditions as.deemed proper. E. To allocate receipts and expenses to principal or income or partly to each as from time to time considered proper. F. To compromise any claim or controversy. 3 t G. To make such elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift, generation skipping or other tax refunds and the payment of such taxes as my fiduciaries shall deem appropriate, without obligation to adjust the distributive share of any person thereby affected. ARTICLE VI TAXES I direct that all estate, inheritance, transfer and other taxes of similar nature payable by reason of my death, together with any interest or penalties thereon, and imposed with respect to any property, whether or not disposed by this Will, shall be paid out of the residue of my Estate and shall be considered a part of the expense of the administration of my Estate. I further direct that my Personal Representative shall have the absolute power in his or its discretion to pay the same at once whether or not the law under which they are imposed permits the postponement of all or part to a later date. ARTICLE VII PERSONAL REPRESENTATIVE I name, constitute and appoint my son, ROGER W. BROWN, JR., and my daughter, DEBRA L. SHEVENOCK, Co-Executors of this my Last Will and Testament. Should either fail to qualify or cease to so act,I direct that the other shall complete the administration of my Estate. I direct that no fiduciary acting under this Will, whether or not named herein, shall be required to post bond for the faithful administration of the duties required in any jurisdiction. 4 S IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament,this _7a day of /Jo 2012. 1VC ml W (SEAL) ROG R W. BROWN Signed, sealed, published and declared by the above-named TESTATOR, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence and in the presence of each other,have hereunto subscribed our names as witnesses. 5 i a o AFFIDAVIT AND ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : SS COUNTY OF CUMBERLAND We, ROG W. BROWN, , (� (,��'1 r-) _ (��_t1 ry l and � �,rak' A 066 ( , the TESTATOR and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the TESTATOR signed and executed the instrument as his Last Will and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the TESTATOR, signed the Will as witness and that to the best of his/her knowledge the TESTATOR was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. A �j 1 4u"%, GEk W.BROWN Wi s v l.� W' es Subscribed, sworn to and acknowledged before e by ROGER W. BROWN, STATOR, and subscribed and sworn to befor me by () Th Y}') and witnesses,this ? day of ,2012. Edmund G.'Myers Attorney I.D. #20558 Supreme Court of Pennsylvania 6 COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND On this r]""' day of �6V� b'1�1�� ' , 2012 before me, the undersigned officer, personally appeared EDMUND G. MYERS,I.D.#20558,known to me (or satisfactorily proven)to be a member of the bar of the highest court of Pennsylvania and certified that he was personally present when the foregoing acknowledgment was given by the TESTATOR and the affidavits were sworn to by the witnesses. IN WITNESS WIIEREOF, I hereunto set my hand and official seal. SEAL Notary Public EGM:lab:522717 COMMONWEALTH OF PENNSYLVANIA Nots"seal Dana L 1NIP genian,Notary Public Lemoyne sora,Cumberland County My Commiaalon Expires Jan.15,2013 Member,Pennsylvania Asssdgtioh Of tj 7 REVOCABLE TRUST .AGREEMENT by and between Roger.Wm: Brown & Marian Le Brown Settlors and Dauphin Deposit Bank and 'frust Company, Trustee 7/89 EXHIBIT B We, Roger Wm. Brown and Marian L. Brown (Settlors) of Camp Hill, Pennsylvania, hereby transfer to Dauphin Deposit Bank and Trust Company (hereinafter called the Trustee), a Pennsylvania bank and trust company, such property as may be delivered contemporaneously herewith, or at such time or times hereafter, to be held in Trust as follows: FIRST: Dispositive Provisions For Our Benefit-During our lifetime: A. All of the net income shall be paid to us at least quarterly or shall be paid or accumulated and added to principal, as we, or the survivor of us, may direct in writing; B. As much of the principal as we may from time to time request in writing shall be paid to us,or as we, or the survivor of us,-may otherwise direct; C. If, in the Trustee's opinion,either of us at any time is unable to actor to apply the payments to our own best interest and.advantage, the Trustee may apply directl for our benefit as much of the income. and/or•principal as the Trustee may, from time to time, deem appropriate for our welfare, comfort, support or emergency needs, directly and without the intervention of a guardian, and may add to principal as much of the income as the Trustee deems advisable. D. Trustee shall keep true and correct books of account, which books of account shall at all reasonable times-be open_to the inspection of Settlors or their duly appointed representative. Trustee---shall also render quarterly to Settlors a detailed statement showing all -receipts and disbursements on account of the trust estate and the manner and.form in which the trust estate is invested at the time of the rendition of such statement. SECOND: Dispositive Provisions After Death -Upon the death of either Settlor, this trust shall continue in existence for the use of the surviving Settlor. Upon the death of the survivin& Settlor, while the trust continues, the Trustee shall pay the then-remaining principal and income to the Executor or Administrator of the Estate of the surviving Settlor. THIRD: Right to Revoke and Amend: Settlors reserve the right to revoke or amend this trust, in whole or in part, at any time and from time to time by an instrument in writing, delivered to the Trustee and intended to take effect during our lifetimes; except that the duties, powers and liabilities of the Trustee shall not be changed without its written consent. This right of revocation and amendment also is reserved for the survivor of us, and is exercisable by the survivor by himself or herself alone. The Trustee reserves the right, at any time upon tlurty (30) days advance written notice to Settlors, to resign the trust and deliver the trust estate to us, or to the survivor of us, after deducting therefrom its fees and any expenses then due and payable. FOURTH: Additions to Trust: Subject to the approval of the Trustee, either of us, or any .other entity, may add property, real and personal, to the principal of this trust. FIFTH: 'T'rustee's Powers: In addition to the powers granted by law, our Trustee shall have the following discretionary powers, applicable to principal and income, wluch shall be exercisable without leave of court and shall continue until distribution is actually made: A. To accept and retain any or all property at any time hereafter delivered or in any other manner hereafter acquired, including stock or other securities of the Trustee, or of a holding company controlling the.Trustee; B. To invest in all forms ofproperty (including, but not by way of limitation, real estate, all types of stacks, bonds,,options; and participations in common trust funds and money market funds);.-without being confined to investments prescribed by statute and without being required to diversify; C. To buy investments at a premium or d_iscount; D. To hold property unregistered.or in the name of a nominee; E. To give proxies, both ministerial-and discretionary; F. To compromise claims; G. To join in any merger, -consolidation, reorganization, voting trust plan, or other concerted action of security holders, and to delegate discretionary duties with respect thereto.- H. hereto;H. To borrow from Dauplun Deposit Bank and Trust Company or frown others, and to pledge real or personal property as security therefor; to loan cash- or securities upon such terms and conditions as trustees deem appropriate. I. To sell at public or private sale for cash or credit or partly for each to exchange, to improve or to lease for any period of time, any real or personal property;and to give options for sales, exchanges,or leases. J. To allocate any property received or charge incurred to principal or income or partly to each, without being obliged to apply the usual riles of trust accounting; K. To distribute in cash or in kind or partly in each; L. To retain any part or all of my business interests held in this Trust as long as the Trustee considers it advisable to do so; and to conduct, alone or with others, any such business in which either or both of us are engaged, with all the powers of an owner or with respect thereto, including the power to delegate discretionary duties to others and to pay adequate compensation to any such person; to invest other property in such business, and to incorporate it or change its form. This power includes the right to take all appropriate actions to prevent, identify, or respond to actual or threatened violations of any environmental law or regulation thereunder. M.To disclaim, in whole or in part, any interests in property for any reason, including but not limited to a concern that such property could cause potential liability under the federal,state or local enviroxunental law. SIXTH: Compensation: The trustee shall be compensated in accordance with its standard schedule of charges in effect from time to time during the period of its services, and this compensation shall be paid from principal or income or partly from each in the sole discretion of the Trustee. Settlors hereby acknowledge receipt of Trustee's current fee schedule, which='3s-subject to revision from time to time. SEVENTH: Non-Assignment: No part of the income or principal of the property held under this Trust shall be subject to. attachment, levy or seizure by any creditor, spouse, assignee or trustee=or receiver in bankruptcy prior to actual receipt thereof. The Trustee shall tay over the net income and the principal to the persons herein designated, as their interests may appear, without regard to an attempted anticipation (except as specifically provided in this a�reementT, . pledging or assignment undeii the Trust,..and without regard to any claim thereto or attempted levy, attachment,seizure-or-other process against either or both of us. EIGHTH: Law Governing Trust: This trust is created and accepted in the Commonwealth of Pennsylvania..and shall in all respects be governed by its laws and shall have its situs at Cumberland County,Pennsylvania. Executed on , 1993 NOTE: Before executing this document you may want to consult with your Attorne to assure that your wishes are being set orth accurately and in proper legal form. WITNESS: f� (SEAL) RogeY Wm. Brown WITNE .p �a ,C. / t ►�-�' C /1.1� (SEAL) Marian L. Brown The foregoing trust is hereby accepted. Executed on 199 Dauphin Deposit Bank and Trust Company By assistant Vice President and Trust Officer COMMONWEALTH OF PE fZSYLVANJA ) COUNTY OFZ6i"' his, th&��da 1993, before me, a notary public in and for the said Commonwealth and County, personally appeared-Roger Wm. and Marian L. Brown, known to me (or satisfactorily proven) to be thepers ons, whose names are. subscribed to the foregoing Revocable Trust Agreement and acknowledged that they executed the same for the purposes therein contained. WITNESS my hand and notarial seal _ of-,ry blic -- My Commission Expires: -----(S EAL) MwyAmAmWmm' Pk�ariat Seal *i Co P, by ► o19%:L30,. of Estate Valuation Date of Death: 03/10/2015 Estate of: Roger Brown Valuation Date: 03/10/2015 Account: 1100197206 Processing Date: 03/27/2015 Report Type: Date of Death Number of Securities: 25 File ID: Brown, Roger 3-50-15 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals value 1) 17564.74 Cash (CASH) 17,564.74 2) 14444.74 FEDERATED EQUITY EDS (314172560) STRG VAL DV INST Mutual Fund (as quoted by NASDAQ) 03/10/2015 5,74000 Mkt 5.740000 82,912.81 3) 406.469 FORWARD FDS (34987A160) ' SLCT INCM INSTL Mutual Fund (as quoted by NASDAQ) 03/10/2015 25.83000 Mkt 25.830000 10,499.09 4) 10042.19 FRANKLIN CUSTODIAN FDS INC (353496847) INCOME ADVISR Mutual Fund (as quoted by NASDAQ) 03/10/2015 2.35000 Mkt j 2.350000 23,599.15 5) 1596 GENERAL ELECTRIC CO (369604103) COM New York stock Exchange 03/10/2015 25.64000 25.17000 HA Div: 0.23 Ex: 02/19/2015 Rec: 02/23/2015 Pay: 04/27/2015 25.445000 367,08 40,596.38 6) 449,028 HARBOR FD (411511306) INTL FD INSTL Mutual Fund (as quoted by NASDAQ) 03/10/2015 65.92000 Mkt 65.920000 29,599.93 7) 250 ISHARES TR (464287481) RUS MD CP GR ETF NYSE Arca Equities Exchange 03/10/2015 96.33000 95,79860 H/L 96.064300 24,016.08 8) 675 ISHARES TR (464287473) RUS MDGP VAL ETF NYSE Arca Equities Exchange 03/10/2015 74.11000 73.59000 HA 73.850000 49,848,75 9) 1886,67 ADVISORS INNER CIRCLE FD (00758M634) LSV VAL EQ FD Mutual Fund (as quoted by NASDAQ) 03/10/2015 23.57000 Mkt 23.570000 44,468.81 10) 1758.1 MAINSTAY FDS TR (560635864) EPOCH GBL EQT I Mutual Fund (as quoted by NASDAQ) 03/10/2015 19,25000 Mkt 19.250000 33,843.43 11) 323,834 MFS SER TR V (552981859) INTL NEW DIS I Mutual Fund (as quoted by NASDAQ) f 03/10/2015 28.24000 Mkt 28.240000 9,145.07 12) 611.417 EATON VANCE MUT FDS TR (277923751) PRMTR STR EMRG I Mutual Fund (as quoted by NASDAQ) 03/10/2015 13.66000 Mkt 13.660000 8,351.96 Page 1 i i This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1) EXHIBIT C Date of Death: 03/10/2015 Estate of: Roger Brown Valuation Date; 03/10/20I5 Account: 1100197206 Processing Date: 03/27/2015 Report Type: Date of Death Number of Securities: 25 File ID: Brown, Roger 3-10-15 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals value 13) 500 SPDR SERIES TRUST (78464A763) S&P DIVID ETF NYSE Arca Equities Exchange 03/10/2015 77.51000 76.97000 HA 77.240000 38,620.00 14) 1581.51 INSTITUTIONAL EQUITY FDS INC (45775L408) LGCAP GROWTH Mutual Fund (as quoted by NASDAQ) 03/10/2015 28.52000 Mkt 28.520000 45,104.67 15) 762.866 ROWE T PRICE DIVID GROWTH FD (779546100) COM Mutual Fund (as quoted by NASDAQ) 03/10/2015 36.26000 Mkt 36.260000 27,661.52 16) 250 SELECT SECTOR SPDR TR (81369Y886) SBI INT-UTILS NYSE Arcs Equities Exchange 03/10/2015 43.91000 43.27000 HA 43.590000 10,897.50 17) 1231.81 VANGUARD WHITEHALL FDS INC (921946505) HIGH DIVD INVS Mutual Fund (as quoted by NASDAQ) 03/10/2015 26.83000 Mkt 26.830000 33,049.46 18) 331.026 VANGUARD INSTL INDEX FD (922040100) SH BEN INT Mutual Fund (as quoted by NASDAQ) 03/10/2015 188.08000 mkt 188.080000 62,259.37 19) 310 VANGUARD INDEX FDS (922908553) REIT ETF NYSE Arcs Equities Exchange 03/10/20I5 81.33000 80.65000 H/L 60.990000 25,106.90 20) 1583.86 VANGUARD INDEX FDS (922908793) SUL CP VAL*INV Mutual Fund (as quoted by NASDAQ) 03/10/2015 25,26000 Mkt 25.260000 40,008.30 21) 3808.57 DREYFUS/LAURFL FDS TR (261980759) DREYF HIYLD I Mutual Fund (as quoted by NASDAQ) 03/10/2015 6,52000 Mkt Daily Div. Accrual as of 03/10/2015 6,520000 41.22 24,831.88 22) 9014.59 FEDERATED TOTAL RETURN SERS (31428Q101) TOTL RET INSTL Mutual Fund (as quoted by NASDAQ) 03/10/2015 11.07000 Mkt Daily Div. Accrual as of 03/10/2015 11.070000 84.58 99,791.51 23) 8545.25 RIDGEWORTH FDS (766287678) SZIX FLRT HI I Mutual Fund (as quoted by NASDAQ) 03/10/2015 8.86000 Mkt Daily Div. Accrual as of 03/10/2015 8.860000 95.90 75,710.92 Page 2 .This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1) Date of Death: 03/10/2015 Estate of: Roger Brown Valuation Date: 03/10/2015 Account: 1100197206 Processing Date: 03/27/2015 Report Type: Date of Death Number of Securities; 25 File ID, Brown, Roger 3-10-15 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 24) 4375.8 VANGUARD BD INDEX FD INC (921937801) INT TRM BD ADM Mutual Fund (as quoted by NASDAQ) 03/10/2015 11.52000 Mkt 11.520000 50,409.22 Daily Div. Accrual as of 03/10/2015 37.85 25) 9837.43 VANGUARD FIXED INCOME SECS FD (922031810) INTRM INVGRDAD Mutual Fund (as quoted by NASDAQ) 03/10/2015 9,89000 Mkt 9.890000 97,292.18 Daily Div. Accrual as of 03/10/2015 81.69 Total Value: $1,005,139.63 Total Accrual: $708.32 Total: $1,005,847.95 Page 3 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. 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O co J m m m m w J J m cn m OJ 00 m 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69 69 y 69 69 69 69 to EA (f3 G1 m NtA W 0o (n N fA O A m m A 69 N_ 0o O -+ 3 W W O N m N (D co m W (D m m A N [Ea 69(A O r O T m O Ut W OJ (O (D m N m A J (O N N O O O c 0 A O tr W W 0] 8 O m 0 m Ln to N CD O O N•y N N V7 m A m m m m N O (D A N m J O O O y �G) W W N O) r 0 0 O jpjim V W W cO V N W O 00 7 r" N V V A -' 0 O N W m N O m -I O O O y O co m V w N W m A V W m m 0 A m A O O O m (n 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o N U) cn 1 r rrr- rrrcn cn r N c N EXHIBIT D M M&TBank 499 Mitchell Road,Millsboro,DE 19966 Records Management Phone 888-502-4349 F ax (302)934-2955 April 29,2015 Law Offices of Johnson Duffie 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Re: Estate of. Roger W Brown Social Security: Date of Death: March 10,2015 Dear Sir or Madam: Per your inquiry on April 16, 2015,please be advised that at the time of death, the above-named decedent had on deposit this bank the following: 1. Type of Account Checking Account Number 9859755986 Ownership(Names of) Marian L Brown Roger W Brown Debra L Shevenock(POA) Opening Date 11/08/2012 Balance on Date of Death $69,149.37 Accrued Interest $ 0.23 Total $69,149.60 For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call Harrisburg Main at 717-255-2070. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement. Sincerely, Tomara Williams R E C E I V Er D Records Management MAY .0 4 2015 JOHNSON DUFRE 1 EXHIBIT E