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Home My WebLink About07-01-15 (2) _J 1505618627 3M464710.000 Pennsylvania OEFARWENT OF REVENUE Ex(03-14)(TP) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 21 15 0533 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 05072015 03061945 Decedent's Last Name Suffix Decedent's First Name MI ROGERS PAMELA L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ROGERS, JR - C . EDWARD THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return F 2. Supplemental Return 3. Remainder Return(date of death ❑ prior to 12-13-82) 4. Agriculture Exemption(date of El 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) 7. Decedent Died Testate 0 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) F710. Litigation Proceeds Received ❑ 11. Non-Probate Transferee Return F 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) 13. Business Assets Fx_1 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 KEITH 0 • BRENNEMAN 717-697-8528 First Line of Address 44 WEST MAIN STREET Second Line of Address City or Post Office State ZIP Code MECHANICSBURG PA 17055 "l C___- 1:? c Correspondent's email address: Fri r__ `'o 70 REGIS_TER.OF WILLS USE ONLY REGISTER OF WILLS USE ONLY C7 a> �7 —T1 DATE FILED MMDDYYYY <7 CD :t cc C=> DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side 1 IIIIII VIII VIII VIII VIII VIII VIII(IIII 11111 11111 IIII IIII 1505618627 1505618627 J �� m � � � � � ° �' 1505618635 REV-1500 EX(TP) Decedent's Social Security Number Decedent's Name:R 0 G E R S PAMELA L RECAPITULATION 1, Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 .00 2. Stocks and Bonds(Schedule B) . ... . . . . . . . . . . . . . . . . . . . . . . 2. 1,015-60 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . . . . 3. 0 . 00 4. Mortgages and Notes Receivable(Schedule D), . . . . . . . . . . . . . . . . . 4. 0 . 00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E), . . . . . 5, 291450- 37 6. Jointly Owned Property(Schedule F) F-1 Separate Billing Requested, . . . . 6 13-00 7. Inter-Vivol Transfers&Miscellaneous Non-Probate Property (Schedule G) El Separate Billing Requested, 7. 4301251.76 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . &. 460-i717 .73 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 10,164 - 90' 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1). . . . . . . . . . 10. 905-00 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 11i069 •90 12. Net Value of Estate(Line 8 minus Line 11)1 . . . . . . . . . . . . . 12 4491647 -83 13. Charitable and Governmental Bequests/Sec.9113 Trusts for which an election to tax has not been made(Schedule J). . . . . . . . . . . I . . . . 13. 0 . 00 14. Net Value Subject to Tax(Line 12 minus Line 13), . . . . . . . . . . . . . . . 14. 4491647- 83 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers u er Sec.9116 (a),(1.2)1,.01W 4491647. 83 15. 0. 00 16. Amount of Line1,4pxable at lineal rate X,0 07-=!- 0. 00 16. 11- 00 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 A5 0 . 00 18. 0 .00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 . 00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT El 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 than the person responsible for fitting the return is based on all information of which preparer has any knowledge. SIGNATURE OF PERSIrES URN DATiV ADDRESS C - EDWARD ROGERSi JR- , EXECUTOR 200 WESTVIEW DRIVE, MECHANICSBURG SIGNATURE QF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURNPATE 17055 ADDRESS KEITH 0 . BRENNEMAN-, ESQUIRE 44 WEST MAIN STREET-, MECHANICSBURG-i 111111 HE 1111l Iptippillpli6 l lypilli 1111111111111 Side 2 PA 17055 6 1505618635 3M464810.000 REV-1500 EX(TP) Page 3 File Number Decedent's Complete Address: 21 15 0533 DECEDENTS NAME ROGERS PAMELA L STREET ADDRESS CUMBERLAND COUNTY CITY STATE ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0 . 00 2. Credits/Payments A. Prior Payments 0 . 00 B.Discount 0 . 00 (See instructions.) Total Credits(A+B) (2) 0 . 00 3. Interest (3) 0 . 00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0 . 00 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0 . 00 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . . . . . ❑ 1 X1 c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 0 d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . . . . . ❑ 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . . . . . ❑ 0 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. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116 (a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a step-parent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the 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. 3M4671 4.000 REV-1503 EX-(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERfTANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Pamela L. Rogers 21 15 0533 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. U.S. Savings Bonds 1,015.60 2 EE savings bonds with face value of $500.00 each. Issued 06/1996, bond #D47457034EE & #D47457033EE TOTAL (Also enter on Line 2,Recapitulation) $ 1,015.60 2W4696 2.000 If more space is needed,insert additional sheets of the same size REV-1508 EX-(08.12) pennsylvania SCHEDULE E DEPARTMENTOF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RESIDENTDECEDENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Pamela L. Rogers 21 15 0533 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2014 Nissan Altima 15,000.00 Kelly Blue Book value 2 Cash 218.37 found in decedent's wallet 3 CNA Insurance 108.16 premium refund due the decedent on long term care policy 4 Member's 1st Federal Credit Union 25.05 savings account #248971-0000 5 Member's 1st Federal Credit Union 5,292.94 certificate of deposit account #248971-0043 6 Member's 1st Federal Credit Union 7,273.40 certificate of deposit account #248971-0046 7 PSECU 162.77 savings account #199349242-01 8 PSECU 319.20 checking account #199349242-04 9 PSECU 1,050.48 money market account #199349242-07 TOTAL(Also enter on line 5,Recapitulation) $ 29,450.37 2w46AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) SCHEDULE G pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Pamela L. Rogers 21 15 0533 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM MLLOETHENAME OFTHE TRANSFEREE,THEIR RELATIONSHIP TOOECEOENTAND DATE OF DEATH %OFDECUS EXCLUSION TAXABLE NUMBE THE DATE OF TRANSFER.ATTACH ACOPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IF APPLICABLE VALUE 1. Ameriprise Financial 86,536.19 100.0000 0.00 86,536.19 Investment account #893185595133. Designated beneficiary on the account was C. Edward Rogers, Jr. , decedent's spouse 2 Member's 1st Federal Credit Union 3.17 100.0000 0.00 3.17 IRA savings account #248971- 0010. Designated beneficiary on the account was C. Edward Rogers, Jr. , decedent's spouse 3 Member's 1st Federal Credit Union 18,796.00 100.0000 0.00 18,796.00 IRA certificate of deposit #248971-0015 Designated beneficary on the account was C. Edward Rogers, Jr. , decedent's spouse 4 Member's 1st Federal Credit Union 6,689.00 100.0000 0.00 6,689.00 IRA certificate of deposit #248971-0016 Designated beneficiary on the account was C. Edward Rogers, Jr. , decedent's spouse Total from continuation sched les . . . . . . . 318,227.40 TOTAL(Also enter on line 7,Recapitulation)$ 430 251.76 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 Estate of: Pamela L. Rogers 21 15 0533 Schedule G (Page 2) Item DOD Value Taxable No. Description of Asset % Interest Exclusion Value 5 Midland National Life 94,637.11 100.0000 0.00 94,637.11 decedent owned 2 annuities as follows: a. #8500315312 $75,484.43 b. #8500316735 $19,152.68 Designated beneficiary on the accounts was C. Edward Rogers, Jr. , decedent's spouse 6 PSECU 42,499.00 100.0000 0.00 42,499.00 IRA certificates of deposit as follows: 1. #199349242-51 $9,035.00 2. #199349242-52 $6,787.00 3. #199349242-55 $20,197.00 4. #199349242-57 $6,480.00 Designated beneficiary on the accounts was C. Edward Rogers, Jr. , decedent's spouse 7 Vanguard 181,091.29 100.0000 0.00 181,091.29 Investment accounts as follows: a. #09895128693 $57,015.60 b. #09915851837 $8,321.46 C. #09915851837 $115,754.23 Desingated beneficiary on the accounts was C. Edward Rogers, Jr. , decedent's spouse Total (Carry forward to main schedule) 318,227.40 REV-1511 EX,(08-13) SCHEDULE H Pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Pamela L. Rogers 21 15 0533 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Gringrich Memorials grave marker 3,470.00 Total from continuation schedules . . . . . . . . . 1,222.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: Snelbaker & Brenneman, P.C. (Estimated) 1,000.00 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) 3,500.00 Claimant C. Edward Rogers, Jr. Street Address 200 Westview Drive City Mechanicsburg State PA ZIP 17055 Relationship of Claimant to Decedent SURVIVING SPOUSE 4. Probate Fees: 155.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland Law Journal advertising Executor's notice 75.00 2 Register of Wills short certificates 20.00 Total from continuation schedules . . . . . . . . . 722.40 TOTAL(Also enter on Line 9,Recapitulation) $ 10 164.90 3w46AG 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Pamela L. Rogers 21 15 0533 Schedule H Part 1 (Page 2) Item No. Description Amount 2 Malpezzi Funeral Home, Inc. funeral services 1,222.00 Total (Carry forward to main schedule) 1,222.00 Estate of: Pamela L. Rogers 21 15 0533 Schedule H Part 7 (Page 2) 3 The Sentinel advertising Executor's Notice 222.40 4 Reserve for filing fees and other miscellaneous costs associated with the administration of the decedent's estate 500.00 Total (Carry forward to main schedule) 722.40 REV-1512 EX,(12-12) pennsylvania SCHEDULE I CEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Pamela L. Rogers 21 15 0533 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 Pinnacle Health medical expenses 905.00 TOTAL(Also enter on Line 10,Recapitulation) $ 905.00 2w46AH 2.000 If more space is needed, insert additional sheets of the same size. REV-1513 EX+(Ot-10) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Pamela L. Ro ers 21 15 0533 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS(Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. C. Edward Rogers, Jr. 200 Westview Drive Mechanicsburg, PA 17055-0000 All of Residue: 449,647.83 Surviving Spouse 449,647.83 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 9W46AI 2.000 If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT 1,PAMELA L.ROGERS,of the Township of Monroe,County of Cumberland,and Commonwealth of Pennsylvania,being of sound and disposing mind,memory and understanding,do make,publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at anytime heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor,Executors or Executor,as the case may be,hereinafter named,as soon as conveniently may be done after my decease. SECOND. I give and bequeath all of my tangible personal property unto my husband, C.EDWARD ROGERS,JR.,absolutely,if he survives me by as many as sixty(60)days. THIRD. A. I give,devise and bequeath unto my husband,C.EDWARD ROGERS,JR.,(provided that he survives me by as many as sixty(60)days)that portion of my estate,real,personal and mixed which when added to the value of my Husband's individual assets will equal the maximum amount of the unified tax credit or exemption from Federal Estate Tax then in effect at the time of my death. The teen "Husband's individual assets"shall be defined to mean those assets which he owns individually at the time of my death and those assets whose ownership vest in him at the time of my death by operation of law as surviving tenant by the entireties or as surviving joint tenant with the right of survivorship. The valuation of husband's individual assets shall be made by my Trustees,hereinafter named,based upon bona fide appraisals made in good faith. It is my express will and intention that the amount passing hereunder to my husband shall be an amount when added to Husband's individual assets will be sufficient to take maximum advantage of the unified credit/exemption in effect at tile time of my death so as to avoid his payment of Federal LAW OFFICES SNELBAKER& Estate Tax at his death. BRENNEMAN,P.C. B. If My hUsbaild,C. EDWARD ROGERS,JR.,shall survive me by as many as sixty(60)days,I give,devise and bequeath assets equal in value to the maximum unified tax credit or exemption from Federal Estate Tax in effect at the time of my death,unto my Trustees,hereinafter named,IN TRUST,NEVERTHELESS,to hold, i manage,invest and reinvest on the following'terms: y (1) During the lifetime of my husband: 1� (a) The income from said trust shall be paid to my husband or for his benefit; (b) The Trustees may pay to my husband or expend for his benefit such additional amounts from the principal of said trust as the Trustees in the sole exercise of their discretion shall be necessary and proper for my husband's comfortable support and welfare;and (c) The Trustees shall also pay to my husband such sums from principal as he may direct in writing but not to exceed in the aggregate in any one calendar year on a non-cumulative basis(i)if he dies before December 1,Five Thousand($5,000.00)Dollars,or(ii)if he is living on December 1,the greater of Five Thousand($5,000.00)or five per centum(5%)of the aggregate value of such principal as of December 1. (2) Upon the death of my husband,said trust shall be terminated and the then remaining net balance thereof shall be paid over and delivered unto the persons who would otherwise be entitled to my Estate under the provisions of Item fourth hereinbelow as though my husband had predeceased me. C. If my husband,C.EDWARD ROGERS,JR.,shall survive me by as many as sixty(60)days,I give,devise and bequeath all the rest,residue and remainder of any Estate,real,personal or mixed,whatsoever and wheresoever situated,unto my said husband,absolutely,and in fee simple. LAW OFFICES SNELBAKER& FOURTH. If my husband,C.EDWARD R.OGERS,JR.,should not survive me by as BRENNEMAN,P.C. -2- many as sixty(60)days,then and in that event,I order and direct that my residuary estate shall be distributed and disposed of as follows: A. I give and bequeath unto my grandson,namely,TYLER J.ROGERS, if he survives me,a sum of money equal to the lesser of(i)One Hundred Thousand ($100,000.00)Dollars or(ii)ten per centum(10%)of the net distributable value of my estate,subject,however,to the protective trust provisions of Item Fifth hereinbelow if my said grandson has not attained the age of twenty-two(22)years at the time of final distribution of my estate. B. I give and bequeath unto my granddaughter,namely,ASHLEY C. ROGERS,if she survives me,a sum of money equal to the lesser of(i)One Hundred Thousand($100,000.00)Dollars or(ii)tell per centum(10%)of the net distributable value of my estate,subject,however,to the protective trust provisions of Item Fifth hereinbelow if my said granddaughter has not attained the age of twenty-two(22)years at the time of final distribution of my estate. C. I give devise and bequeath all the rest,residue and remainder of my Estate,real,personal and mixed,whatsovever and wheresoever situated,in equal shares unto my sons,SCOTT A.ROGERS and DOUGLAS E.ROGERS,share and share alike,absolutely and in fee simple. If either of my sons should predecease me without leaving lawful issue to survive him,I order and direct that my entire residuary estate shall be distributed unto the surviving son. If either of my sons should predecease me and leave lawful issue to survive me,I order and direct the share of my residuary estate otherwise distributable to such deceased son shall be paid over and.distributed unto his issue per stirpes by representation and not per capita,but subject,however,to the protective trust provisions of Item Fifth hereinbelow. FIFTH. I order and direct that the share of any beneficiary who has not attained the age of twenty-two(22)years shall be paid over and delivered unto my testamentary trustee, LAW OFFICES SNELBAKER& hereinafter named,IN TRUST,NEVERTHELESS,to hold,manage, invest,accumulate income BRENNEMAN, P.C. and reinvest until the beneficiary attains the age of twenty-two(22)years,upon which event the -3- trust shall be terminated and the then remaining net balance thereof shall be paid over to the beneficiary,absolutely. During the existence of any such trust,I authorize and empower my said trustee in the sole exercise of its discretion to use,consume,expend and apply from time to time such amounts of income and principal as it shall deem to be necessary and proper for the beneficiary's education. The term"education"shall be interpreted and construed to mean college or other post-highschool training which is intended to increase the beneficiary's productivity as an adult or enhance the quality of his or her life. I nominate,constitute and appoint my son,namely,SCOTT A.ROGERS,to be the Trustee of any trust created under the provisions of this Item Fifth,but,if for any reason my - said son should fail to qualify or cease so to serve,then and in that event,I nominate,constitute 5"S7 and appoint my daughter-in-law,namely,LESLEY J.ROGERS,to serve as such Trustee. If both of the foregoing persons should fail to qualify as such Trustee or cease so to serve,then and in that ultimate event,I nominate,constitute.and appoint my son,namely,DOUGLAS E. ROGERS,to serve as such Trustee. SIXTH. I nominate,constitute and appoint my sons,namely,SCOTT A.ROGERS and DOUGLAS E.ROGERS,(or either of them in the event that one should fail to qualify hereunder or cease so to sei-ve)to be the Trustees under Item Third hereinabove,to serve without bond or other security as a condition of qualification. In the event that said Trustees should reach an impasse in making a decision concerning their fiduciary duties,they shall consult my attorney,namely,RICHARD C. SNELBAKER,ESQUIRE,who shall cast the deciding vote,and the decision so made shall be binding upon the Trustees. If my said Attorney should not be able or available to make such decision,I order and direct that the Trustees shall consult,KEITH O.BRENNEMAN,ESQUIRE,who shall cast the deciding vote. If both of my sons should fail to qualify as such Trustees or cease so to serve,then and in that event,I nominate,constitute and appoint MANUFACTURERS AND TRADERS TRUST COMPANY,sometimes known as"M&T Bank", or its successor by merger,consolidation or LAW OFFICES SNELSAKER& other corporate reorganization)to be the sole Trustee of said trust. BRENNEMAN,P.C. LASTLY. I nominate,constitute and appoint Illy husband,namely,C.EDWARD -4- ROGERS,JR.,to be the Executor of this,my Last Will and Testament,but if for any reason he should fail to qualify as such Executor or cease so to serve,then and in that event,I nominate, constitute and appoint my sons,namely,SCOTT A.ROGERS and DOUGLAS E. ROGERS, (or either of them in the event that one should fail to qualify or cease so to serve),to be the Executors hereof,each and all to serve without bond or other security as a condition of qualification hereunder. If all of the above named persons should fail to qualify as my personal representative hereunder or cease so to serve,then and in that ultimate event,I nominate,constitute and appoint MANUFACTURERS AND TRADERS TRUST COMPANY,sometimes known as "M&T Bank",(or its successor by merger,consolidation or other corporate reorganization)to be the Executor of this,my Last Will and Testament. IN WITNESS WHEREOF,1,PAMELA L.ROGERS,have hereunto set my hand and seal to this my Last Will and Testament,which consists of five(5)typewritten pages to each 7Vof which I have affixed my signature this day of�ttt/ —1 A.D.,Two Thousand Eight (2008). Tri i AG0 Oxa!�41—CAL4) (SEAL) PAMELA L(TkOGERS The preceding instrument,consisting of this and four(4)other typewritten pages,each identified by the signature of the Testatrix,was on the date thereof signed,sealed,published and declared by PAMELA L.ROGERS,the Testatrix therein named,as and for her Last Will and Testament,in the presence of us,who,at her"request,in her presence and in the presence of each other,have subscribed our names as witness 17 LAW OFFICES SNELEIAKER& -5- BRENNEMAN,P.C. COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND } We,PAMELA L.ROGERS,RICHARD C. SNELBAKER and JANE J.COONEY,the Testatrix 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 Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly,and that she executed it as her free and voluntary act for the purposes therein expressed,and that each of the witnesses,in the presence and hearing of the Testatrix,signed the Will as a witness and that to the best of his or her knowledge,the Testatrix was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence. \Jt"L,f�2c Testatrix > ness �In --= _ Subscribed,sworn to and acknowledged before me by PAMELA L.ROGERS,the Testatrix,and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANE J. COONEY,the witnesses,this � day of 2008. ota'y Public L-AW OFFICES . SNELSAKER 8C CG;9t4t;F"u�'C ?:FH OF;'°ilP[^YL1F,"Jd BRENNEMAN,RC, . Su^:arL.4::. _- FirAarvPuP,•.fc {Jly( ,imis...r,, r'rtirt.."tea$24-2,D11