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HomeMy WebLinkAbout07-30-15 (3) J pennsylvania 1505618403 oevArm�e of r 'EX(03-14) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg.PA 17128-0601 RESIDENT DECEDENT 21 09 1215 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 11 30 2009 04 02 1929 Decedent's Last Name Suffix Decedent's First Name MI HESS LESTER J (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ❑X 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) 4. Agricultural Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) 0 7. Decedent Died Testate El 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 JAMES D BOGAR 717 737 8761 First Line of Address ONE WEST MAIN STREET Second Line of Address City or Post Office State ZIP Code SHIREMANSTOWN PA 17011 . Correspondent's email address: ibogar(&_bogarlaw.com ca REGISLA OF WILLS E;ONLYO OF REGISTER OF WILLS USE ONLY DATE FILED MMDDYYYY M t— r -z-, © rn M ` CD CD C7 n O �l -TI D.TILE�t ST 7JCO1— y? CAa to C3 O Side 1 1505618403 5 IIIII4 VIII(IIIII�II�IIIIIIII 1505618403 j CO 1505618411 REV-1500 EX Decedent's Social Security Number Decedent's Name: Hess, Lester J. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 6,265 - 52 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. 577 - 18 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. 6,842 - 70 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 625 - 00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 6 2 5 - 0 0 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 6 -1217 - 70 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. 6,217 - 70 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. 11 - 011 16. Amount of Line 14 taxable at lineal rate X .045 61217 - 70 16. 279 - 80 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0. aa 18. 0 . 0 0 19. TAX DUE................................................................................................................ 19. 279 - 80 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. SIGNATURE O ERSON ESPONSIBLE F FILI RETURNBarbara A. Hanna DATE ADDRESS 1335 Lambs�,Gpp Road Mechanicsburg, PA 17050 SIGNATURE PR RE HA REPRESENTATIVE James D. Bogar of Z� ADDRESS t One West Main Street, Sh anstown, PA 17011 111111111111111111111111 IN Side 2 1505618411 1505618411 PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 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 personal representative is based on all information of which preparer has any knowledge. Signature#2 N92 Name Steven M.Hess Address1 1345 Lambs Gap Road Address2 City, State,Zip Mechanicsburg,PA 17050 Date REV-1500 EX Page 3 File Number 21-09-1215 Decedent's Complete Address: DECEDENT'S NAME Hess, Lester J. STREET ADDRESS 1335 Lambs Gap Road CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 279.80 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +B) (2) 3. Interest (3) 42.24 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) 322.04 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;............................................................................... ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ ❑x c. retain a reversionary interest;or............................................................................................................... ❑ ❑x d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑x ❑ 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑x ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21ears of age or younger at death to or for the use of a natural parent,an adoptive parent,or a step-parent of the child is 0 percent[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 Hess, Lester J. 21-09-1215 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 MetLife-Proceeds from sale of 155 shares of stock 6,265.52 TOTAL(Also enter on Line 2, Recapitulation) 6,265.52 (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) &mputershare + ife Computershare Trust Company,N.A. PO Box 30170 College Station,TX 77842-3170 Within USA,US territories&Canada 800 649 3593 IMPORTANT TAX RETURN DOCUMENT ENCLOSED outside USA,He territories Canada 201 680 6578 Hearing Impaired(TDD) 201680 6611 000465 www.computershare.com/metlife 'it'll"�II'll�ll�lll'Ilit11III11111111Jill IIII111111111111111111 Recipient BARBARA A HANNA+ STEVEN M HESS EX EST LESTER J HESS, ATTN:JAMES D BOGAR Holder Account Number ATTORNEY AT LAW C0063056961 FID ONE WEST MAIN STREET SHIREMANSTOWN PA 17011 Reported FIGross Proceeds Ticker Symbol MET to IRS a Net Proceeds CUSIP 59156R108 PLEASE SEE REVERSE SIDE FOR IMPORTANT DISCLOSURES AND INSTRUCTIONS SSN/TIN Certified Yes 2015 Tax Form 1099-B f MetLife Policyholder Trust Sales Advice El Corrected vchecko Copy B-For Recipient Account Number 0063056961 Form 1099•B•Proceeds from Broker and Barter Exchange Transactions 2015 Recipient's ID No.ending in •..•••7510 Payer's Federal ID No. 43-1912740 This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return,a negligence OMB No. 1545.0715 penalty or other sanction may be imposed on you If this Income Is taxable and the IRS determines that it has not been reported. Department of the Treasury•Internal Revenue Service BARBARA A HANNA Recipient g STEVEN M HESS EX EST LESTER J HESS 1335 LAMBS GAP RD MECHANICSBURG PA 17055 Applicable check7 box on Form 8949 Description of property I Payer's Details X 109.000000 shares sold @ 57.48 METLIFE INC COMPUTERSHARE 1c Date sold 1d ° FEDERAL INCOME 5 Check if 1° 1s State 1a State tax PO BOX 43078 Proceeds $ Noncovere f Slate identification PROVIDENCE RI or disposed ( ) TAX WITHHELD($) Security no withheld($) 02940-3078 24 Jun 2015 6,261.68 0.00 El NOTE:The Payer Will report the amount in column td to the IRS.The difference between the reportable proceeds in column td and the net proceeds you received represents withholding taxes and nonstandard service fees or charges you may have paid. Form 1099-B (Keep for your records) Trade Date: 24 Jun 2015 Settlement Date: 29 Jun 2015 Cost Basis Method: FIFO Opening Shares/Units Price per Gross Amount Taxes Net AmountClosin Balance Sold Share/Unit(USD) of Sale.(USD)I Withheld(USD)I of Sale(USD)I Balance 109.000000 109.000000 57.481800 6,261.68 0.00 6,265.52 0.000000 YOUR ACCOUNT HAS BEEN CLOSED AND YOU ARE NO LONGER ELIGIBLE TO PARTICIPATE IN THE PURCHASE AND SALE PROGRAM. THE ATTACHED CHECK REPRESENTS THE FULL VALUE OF YOUR ACCOUNT. -- 1 LGLT MET L + OOICD70008 01K1RB us.lgl.c.4dy.sal.iIJ909/OOD465/000465/i WARNING:MULTIPLE sAFE7Y FEATURES.THE FACE of THIS CHECK HAS A BLUE BACKGROUND AND FLUORESCENT INK(HOLD UNDER BLACKLIGHT To VIEW).REFER TO SECURITY ENDORSEMENT BACKER FOR TRUE WATERMARK AND ADDmONAL FEATURES. Rev-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OFPERSONAL PROPERTY INHERITANCE TAXAXRETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 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 MetLife-reissued dividend check 291.25 2 MetLife-reissued dividend check 285.93 TOTAL(Also enter on Line S.Recapitulation) 577.18 (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) &mputershare + MetL'ife Computershare PO Box 30170 College Station,TX 77842-3170 Within USA,US territories&Canada 800 649 3593 Outside USA,US territories&Canada 201 680 6578 —" 000214 Hearing Impaired(TDD) 201 680 6611 I11���Ti11��IIIIII11i1i11�11�1��'III'�'I'll"I�'llll�'�'llll'I'I� www.computershare.com/metlife LESTER J HESS, ATTN BARBARA A HANNA 1335 LAMBS GAP ROAD Holder Account Number MECHANICSBURG PA 17050 C0023604744 I N D Check Number 0098358789 OD I CS0003.d.c.cus.042248_5520/000214/000214( MetLife, Inc. -Replacement Payment This check represents the replacement of one or multiple checks,or un-issued credits on your account. Please cash or deposit this check promptly. Payable Date Description I Amount Payable 14 Dec 2009 Dividend 40.70 14 Dec 2010 Dividend 40.70 14 Dec 2011 Dividend 40.70 14 Dec 2012 Dividend 40.70 13 Mar 2013 Dividend 10.18 13 Jun 2013 Dividend 15.13 13 Sep 2013 Dividend 15.13 1 6 U D C PLEASE SEE REVERSE SIDE FOR IMPORTANT INFORMATION M E T L 001CD70003 0013RA-PP WARNING:MULTIPLE SAFETY FEATURE&,THE FACE OF THIS CHECK HAS A BLUE BACKGROUND AND FLUORESCENT INK(HOLD UNDER BLACKLIGHT TO VIEW}REFER TO SECURITY ENDORSEMM BACKER FOR TRUEWATERMARK AND ADDITIONALFEATURES. Mieftie f e Bank of America 64 611 1176 Atlanta,Dekalb County,Georgia GA PLEASE DEPOSIT THIS CHECK PROMPTLY. Pay $-**TWO HUNDRED AND NINETY ONE DOLLARS AND TWENTY FIVE CENTS-- Check Number.0098358789 23 dun 2615 Pay to the LESTER J HESS order of 1335'LAMBS GAP RD - MECHANICSBURG PA 17055-1928 $****291.25"*** ComputeTshare Inc. Aw*ted Paying Agent Computershare Inc. --- ------- 250RoyallSt,Canton,MA02021 12 SswdyFasftanOa}aRsonSack AuthorizedSignature(s) 000 98 3 58 78 90 o:0 6 111 2 7881: 3 3 5 913 7 09 3 LII' &mputershare + MetL e Computershare PO Box 30170 College Station,TX 77842-3170 Within USA,US territories&Canada 800 649 3593 Outside USA,US territories 5 Canada 201 680 6578 000213 Hearing Impaired(TDD) 201 680 6611 II'I"Illlll"I"l'llllllllll'III'I'll"'ll111111111"Illl'l'llll www.computershare.com/metlife BEVERLY A HESS, ATTN BARBARA A HANNA 1335 LAMBS GAP RD Holder Account Number MECHANICSBURG PA 17050 00023597144 I N D Check Number 0098358952 001 CS0003.d.c.cus.042248_S20/000213/000213C MetLife, Inc. - Replacement Payment This check represents the replacement of one or multiple checks,or un-issued credits on your account. Please cash or deposit this check promptly. Payable Date Description I Amount Payable 14 Dec 2009 Dividend 39.96 14 Dec 2010 Dividend 39.96 14 Dec 2011 Dividend 39.96 14 Dec 2012 Dividend 39.96 13 Mar 2013 Dividend 9.99 13 Jun 2013 Dividend 14.85 13 Sep 2013 Dividend 14.85 1 6 U D C PLEASE SEE REVERSE SIDE FOR IMPORTANT INFORMATION M E T L 1 001CD70003 0013RA-PP WARNING:MULTIPLE SAFETY FEATURES.THE FACE OFTHIS CHECK HAS ABLUE BACKGROUND AND FLUORESCENT INK(HOLO UNDER BLACKLMHT TO VIEW).REFER TO SECURITY ENDORSEMENT BACKER FORTRUE WATERMARK ANDADDn10NAL FEATURES. MetLife Bank of America X1278 Atlanta,Dekalb County,Georgia 617 GA PLEASE DEPOSIT THIS CHECK PROMPTLY. Pay $*"*TWO HUNDRED AND EIGHTY FIVE DOLLARS AND NINETY THREE CENTS*"* Check Number.0098358952 23 Jun 2015 Pay to the BEVERLY A HI=SS order of 1335 LAMBS GAP RD MECHANICSBURG PA 17055-1928 $****285,93**** computershare Inc. Authorized Paying Agent Computershare inc. � 250 Royall St,Canton,MA 02021 SewayF#MmDetthanSack Authorized Signature(t) it,00913 35895211■ 1:06L11278131: 335 987 093L11' REV-1511 EX+(OB-13) SCI�IEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DEC DENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZiD Year(s)Commission Paid 2. Attorney's Fees Bogar& Hipp Law Offices 625.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs TOTAL(Also enter on line 9, Recapitulation) 625.00 Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY oDECEDENNot List TBT (Words) ($$$) I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] See attached schedule Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) SCHEDULE J BENEFICIARIES (Part I,Taxable Distributions) ESTATE OF: Lester J. Hess 11130/2009 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 1 Susan C.Cardenas Daughter Date of Death- Deceased 10/13/2009 2 Linda J. Benedetto Daughter 1/5 of rest,residue and 900 S.Meadow Lane remainder Palmyra, PA 17078 3 Daniel Cardenas Grandson 1/3 of 1/5 of rest, 17833 East Laxford Road residue and remainder Azusa,CA 91702 4 Nicole Cardenas Granddaughter 1/3 of 1/5 of rest, c/o Guadalupe Maria Cardenas, legal residue and remainder guardian 17833 East Laxford Road Azusa,CA 91702 5 Sean Cardenas Grandson 1/3 of 1/5 of rest, 5503 Duxford Avenue residue and remainder Azusa,CA 91702 6 Barbara A. Hanna Daughter 1/5 of rest,residue and 1335 Lambs Gap Road remainder Mechanicsburg, PA 17050 7 Gary L. Hess Son 1/2 of gun collection 812 Texas Eastern Road and 1/5 of rest, residue Shermans Dale, PA 17090 and remainder 8 Steven M. Hess Son 1/2 of gun collection 1345 Lambs Gap Road and 115 of rest, residue Mechanicsburg, PA 17050 and remainder 1 -1,.-A-ST WILL AND TESTAMENT or LESTER J. HESS I, LESTER J. HESS, of Mechanicsburg, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I give and bequeath my gun collection, in equal shares, to my sons, STEVEN M. HESS and GARY L . HESS , or the survivor as between the two of them. SECOND: I devise and bequeath all the rest, residue and remainder -of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, LINDA J. BENEDEUTD, BARBARA A. HANNA, SUSAN C. CARDENAS, STEVEN M. HESS and GARY L . HESS, provided that should any of my children predecease ne, I give and bequeath such child' s share unto his or her issue per stirpes by representation, and if there be a failure of sane, then give and "Ivqueath such deceased child' s share, in equal shares, to my surviving children as provided herein. THIRD: Should any of my grandchildren not have at- tained the age of twenty-two (22) years at the time for dis- tribution to him or her, I give, devise and bequeath the share of each such grandchild to my hereinafter named Trustee or Trustees, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares so received, and to use and apply from time to time such portion of income and principal for the said grandchild' s education (including college, trade school or other similar training or education) , as my Trustee or Trustees, in their sole discretion, deem advisable . The Trustee or Trustees, in exercis- ing their discretionary authority with respect to the payment of income or principal of the within Trust to my grandchildren, shall take into consideration any income or other resources available to my grandchildren from sources outside this Trust. Any income or principal not so applied shall be dis- tributed to each grandchild when he or she attains the age of twenty-two (22) years . In the event any of my grandchildren die prior to the termination of this Trust established herein for their benefit, the interest of said grandchild in said Trust shall cease with any income and principal being divided evenly between or among that deceased grandchild' s brothers or sisters or the separate Trusts established hereunder for their benefit and, in the absence of any brothers or sisters, or any Trusts established hereunder for their benefit, to my other grandchil- dren, or the Trusts established hereunder for their benefit, in equal shares . FOURTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, 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 (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it . (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate . 2 (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments . (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under wF will, and for investment purposes . (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do c.*-,o, and to exercise any other rights which they may have under the plan , in whatever manner they consider advisable. FIFTH: I nominate and appoint my daughtex, LINDA J. BENEDETTO, as Trustee of the hereinabove described trusts . In the event of the death, resignation or inability to serve for any reason whatsoever of the said LINDA J. BENEDETrO, I nominate and appoint my son, STEVEN M. HESS, as Trustee of the hereinabove described trusts . in -the further event of the death, resignation or inability to serve for any reason whatsoever of the said LINDA 3 J. BENEDETTO and STEVEN M. HESS, I nominate and appoint my daughter, BARBARA A. HANNA, as Trustee of the hereinabove described trusts. In the further event ofthe death, resignation or inability to serve for any reason whatsoever of the said LINDA J. BENEDETTO, STEVEN M. HESS and BARBARA A. HAMA, I nominate and appoint my son, GARY L. HESS, as Trustee of the hereinabove described trusts. I direct that my Trustee shall serve without bond and shall receive fair and reasonable compensation. SIXTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. SEVENTH: I nominate and appoint my children, BARBARA A. HANNA and STEVEN M. HESS, or the survivor as between the two of them, Co-Executors of this, my Last Will and Testament . I direct that my Co-Executors, Trustee or Trustees, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdic- tion. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this nrJt1,1day of 2 0 0 9 . 'd . ._ (SEAL) LESTE HESS 4 Signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses . Address Address 5